_FY_ 2004 - Texas Higher Education Coordinating Board

Document Sample
_FY_ 2004 - Texas Higher Education Coordinating Board Powered By Docstoc
					Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
Summary of Expense divided Contact Hours
Contact Hours for fall 2003 and spring and summer 2004
                                  Total Expense by                                                             Expense per
  Fund                                 Discipline                           Contact Hours    Expense          Contact Hour
    1    Agriculture                                                            1,427,774 $ 15,108,663.97   $           9.82
    2    Architecture and Precision Production Trades                           2,766,580      34,997,057              11.31
    3    Biology, Physical Sciences, and Science Technology                    26,923,479     233,757,216               7.98
    4    Business Management, Marketing, and Administrative Services           16,688,410     161,248,466               8.86
    5    Career Pilot                                                             196,508       5,647,594              25.28
    6    Communications                                                         2,856,911      28,578,755              10.01
    7    Computer and Information Sciences                                     12,651,915     134,547,521               9.93
    8    Construction Trades                                                    2,045,820      21,250,197              10.92
    9    Consumer and Homemaking Education                                      8,534,782      73,685,135               8.08
   10    Engineering                                                              176,209       2,457,653              11.38
   11    Engineering Related                                                    7,010,897      73,008,315               9.52
   12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary    39,070,467     359,943,778               8.33
   13    Foreign Languages                                                      6,467,110      52,479,465               7.87
   14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.        6,570,106      85,215,918              11.93
   15    Health Occupations - Dental Hygiene                                      470,438       7,717,706              17.01
   16    Health Occupations - Other                                            11,479,193     115,565,754               9.24
   17    Health Occupations - Respiratory Therapy                                 725,615       9,606,567              12.15
   18    Health Occupations - Vocational Nursing                                5,410,468      53,038,988               9.32
   19    Mathematics                                                           27,311,920     235,185,853               8.03
   20    Mechanics and Repairers - Automotive                                   3,789,743      38,780,764               9.54
   21    Mechanics and Repairers - Diesel, Aviation Mechanics, and              2,955,174      34,483,376              10.89
   22    Mechanics and Repairers - Electronics                                    532,030       6,775,366              10.20
   23    Physical Education and Fitness                                         5,775,761      59,438,254               9.69
   24    Protective Services and Public Administration                          7,505,723      70,899,813               8.55
   25    Psychology, Social Sciences, and History                              38,074,760     308,045,959               7.42
   26    Visual and Performing Arts                                            11,844,983     126,707,837               9.81
   28    Developmental Education - Math                                               -               -
   29    Developmental Education - Reading/Writing                                    -               -
                                                     Total                    249,262,776 $ 2,348,171,975   $           8.87
                    Departmental Operating Expense by                                                             Expense per
Fund                            Discipline                                    Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,427,774 $      3,599,441   $           1.93
  2    Architecture and Precision Production Trades                               2,766,580        8,821,084               2.81
  3    Biology, Physical Sciences, and Science Technology                        26,923,479       36,127,572               1.07
  4    Business Management, Marketing, and Administrative Services               16,688,410       28,159,433               1.42
  5    Career Pilot                                                                 196,508        3,057,353              12.21
  6    Communications                                                             2,856,911        6,967,467               1.80
  7    Computer and Information Sciences                                         12,651,915       28,082,812               2.16
  8    Construction Trades                                                        2,045,820        4,951,895               2.79
  9    Consumer and Homemaking Education                                          8,534,782       13,250,272               1.34
 10    Engineering                                                                  176,209          596,101               2.39
 11    Engineering Related                                                        7,010,897       16,018,610               2.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        39,070,467       52,754,844               1.08
 13    Foreign Languages                                                          6,467,110        5,926,884               0.91
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            6,570,106       16,525,420               2.18
 15    Health Occupations - Dental Hygiene                                          470,438        2,138,507               4.05
 16    Health Occupations - Other                                                11,479,193       22,358,673               1.80
 17    Health Occupations - Respiratory Therapy                                     725,615        1,629,183               2.04
 18    Health Occupations - Vocational Nursing                                    5,410,468        7,866,005               1.35
 19    Mathematics                                                               27,311,920       28,713,081               0.95
 20    Mechanics and Repairers - Automotive                                       3,789,743        7,922,112               1.75
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,955,174       12,709,293               3.14
 22    Mechanics and Repairers - Electronics                                        532,030        1,504,778               2.45
 23    Physical Education and Fitness                                             5,775,761       10,205,724               1.74
 24    Protective Services and Public Administration                              7,505,723       14,957,702               1.53
 25    Psychology, Social Sciences, and History                                  38,074,760       31,655,534               0.72
 26    Visual and Performing Arts                                                11,844,983       22,713,400               1.73
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   249,262,776 $    389,213,180   $           1.49
                             Faculty Salaries by                                                                  Expense per
Fund                             Discipline                                   Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,427,774 $      4,479,979   $           3.33
  2    Architecture and Precision Production Trades                               2,766,580       12,555,494               3.94
  3    Biology, Physical Sciences, and Science Technology                        26,923,479       65,079,463               2.35
  4    Business Management, Marketing, and Administrative Services               16,688,410       50,928,337               2.88
  5    Career Pilot                                                                 196,508        1,622,789               8.51
  6    Communications                                                             2,856,911        7,546,090               3.65
  7    Computer and Information Sciences                                         12,651,915       44,176,562               3.21
  8    Construction Trades                                                        2,045,820        6,226,282               3.57
  9    Consumer and Homemaking Education                                          8,534,782       18,416,263               2.18
 10    Engineering                                                                  176,209          994,037               4.43
 11    Engineering Related                                                        7,010,897       22,473,524               2.89
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        39,070,467      114,836,472               2.69
 13    Foreign Languages                                                          6,467,110       14,713,583               2.40
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            6,570,106       36,344,428               5.19
 15    Health Occupations - Dental Hygiene                                          470,438        3,263,130               8.40
 16    Health Occupations - Other                                                11,479,193       36,692,501               2.88
 17    Health Occupations - Respiratory Therapy                                     725,615        4,405,023               5.55
 18    Health Occupations - Vocational Nursing                                    5,410,468       18,536,065               3.41
 19    Mathematics                                                               27,311,920       72,010,211               2.52
 20    Mechanics and Repairers - Automotive                                       3,789,743       12,200,918               3.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,955,174        7,225,114               3.19
 22    Mechanics and Repairers - Electronics                                        532,030        2,651,288               3.19
 23    Physical Education and Fitness                                             5,775,761       20,797,194               3.39
 24    Protective Services and Public Administration                              7,505,723       18,989,794               2.46
 25    Psychology, Social Sciences, and History                                  38,074,760       88,940,046               2.14
 26    Visual and Performing Arts                                                11,844,983       45,678,993               3.52
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   249,262,776 $    731,783,580   $           2.82
                                                                                                                           Expense per
                           Allocated Administrative Expense                       Contact Hours        Expense            Contact Hour
           Institutional Support                                                                   $     346,479,617    $           1.38
           Student Services                                                                              209,153,694                0.73
           Academic Support                                                                              170,381,786                0.60
           Research                                                                                          930,777                0.04
           Scholarships and Fellowships                                                                  315,899,371                1.13
           Equipment Depreciation                                                                         45,347,557                0.16
           Local Benefits                                                                                138,982,413                0.52
                                                                          Total     249,262,776    $   1,227,175,215    $           4.56

          Annual Financial Report - Schedule B
                                                          Salaries and
              Unrestricted - Educational Activities          Wages                Local Benefits   Other Expenses             Total
          Instruction                                   $    733,773,989          $    2,424,384   $        596,101     $     736,794,474
          Research                                               726,775                       -            726,775             1,453,550
          Public Service                                      62,131,506                       -         43,842,851           105,974,357
          Academic Support                                   130,605,345                       -         39,776,441           170,381,786
          Student Services                                   163,148,323                       -         46,005,371           209,153,694
          Instructional Support                              213,860,537                       -       132,619,080            346,479,617
          Operation and Maintenance of Plant                  72,894,544              20,004,066       231,788,068            324,686,678
          Scholarships and Fellowships                         3,663,930                       -       315,899,371            319,563,301
          Other                                                        -             138,982,413                  -           138,982,413
                                                  Total $ 1,380,804,949           $ 22,428,450     $   811,254,058      $   2,214,487,457

          Depreciation Expense - Equipment                                   -                 -          45,347,557           45,347,557

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) 2004
Rate History                                                                                        Year over Year Change
               Expense per Contact Hour by
Fund                      Discipline                    2004   2003   2002   2001   2000   1999      2004     2003     2002
  1   Agriculture                                       $ 9.82 $ 7.18 $ 7.58 $ 7.00 $ 6.67 $ 6.81     36.8%    -5.3%     8.3%
  2   Architecture and Precision Production Trades       11.31   7.31   7.27   7.56   6.83   6.64     54.7%     0.6%    -3.8%
      Biology, Physical Sciences, and Science
  3   Technology                                          7.98   5.86   6.04   5.90   5.69   5.51     36.2%    -3.0%        2.4%
      Business Management, Marketing, and
  4   Administrative Services                             8.86   6.69   6.46   6.07   6.13   6.22     32.4%     3.6%     6.4%
  5   Career Pilot                                       25.28  13.77  11.03  16.04  19.42  18.69     83.6%    24.8%   -31.2%
  6   Communications                                     10.01   7.21   7.26   6.99   9.21   8.21     38.8%    -0.7%     3.9%
  7   Computer and Information Sciences                   9.93   6.94   6.92   6.69   6.32   5.44     43.1%     0.3%     3.4%
  8   Construction Trades                                10.92   7.36   6.75   6.12   6.42   5.99     48.4%     9.0%    10.3%
  9   Consumer and Homemaking Education                   8.08   5.49   5.51   5.52   5.14   5.35     47.2%    -0.4%    -0.2%
 10 Engineering                                          11.38   8.92   8.54  11.49   9.83   7.64     27.6%     4.4%   -25.7%
 11 Engineering Related                                   9.52   7.23   6.89   6.58   6.71   6.42     31.7%     4.9%     4.7%
      English Language, Lit, Philosophy, Humanities, &
 12 Interdisciplinary                                     8.33   5.83   5.94   5.75   5.68   5.26     42.9%    -1.9%        3.3%
 13 Foreign Languages                                     7.87   6.14   6.06   5.93   5.81   5.70     28.2%     1.3%        2.2%
      Health Occupations - Dental Assistants, Medical
 14 Lab, and Assoc. Degree Nursing                       11.93   8.90   9.81   9.73   8.92   9.04     34.0%    -9.3%     0.8%
 15 Health Occupations - Dental Hygiene                  17.01  12.53  12.22  11.79  12.64  11.21     35.8%     2.5%     3.6%
 16 Health Occupations - Other                            9.24   6.78   6.55   6.69   6.26   6.51     36.3%     3.5%    -2.1%
 17 Health Occupations - Respiratory Therapy             12.15  10.03  11.94  10.23   8.74   8.64     21.1%   -16.0%    16.7%
 18 Health Occupations - Vocational Nursing               9.32   6.54   6.66   6.59   7.00   5.76     42.5%    -1.8%     1.1%
 19 Mathematics                                           8.03   5.56   5.55   5.39   5.26   4.96     44.4%     0.2%     3.0%
 20 Mechanics and Repairers - Automotive                  9.54   7.05   7.62   7.74   7.67   6.49     35.3%    -7.5%    -1.6%
      Mechanics and Repairers - Diesel, Aviation
 21 Mechanics, and Transportation Workers                10.89   8.30   8.76   7.41   7.82   7.32     31.2%    -5.3%    18.2%
 22 Mechanics and Repairers - Electronics                10.20   7.14   8.36   7.41   7.33   6.47     42.9%   -14.6%    12.8%
 23 Physical Education and Fitness                        9.69   6.88   7.32   6.98   6.88   6.21     40.8%    -6.0%     4.9%
 24 Protective Services and Public Administration         8.55   6.22   6.34   5.90   5.58   4.94     37.5%    -1.9%     7.5%
 25 Psychology, Social Sciences, and History              7.42   5.36   5.32   5.27   5.17   4.97     38.4%     0.8%     0.9%
 26 Visual and Performing Arts                            9.81   7.18   7.50   7.53   7.35   7.33     36.6%    -4.3%    -0.4%
 28 Developmental Education - Math                         -      -      -      -      -      -
 29 Developmental Education - Reading/Writing              -      -      -      -      -      -
                                               Average $ 9.75 $ 6.94 $ 7.01 $ 7.01 $ 7.02 $ 6.56      40.5%    -0.9%    -0.1%
                                                 Median $ 9.62 $ 7.00 $ 6.91 $ 6.69 $ 6.69 $ 6.32     37.5%     1.3%     3.2%
                                     Standard Deviation $ 4.41 $ 2.75 $ 2.68 $ 3.09 $ 3.46 $ 3.25     60.3%     2.8%   -13.3%
mmunity and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
te History
             Expense per Contact Hour by
                        Discipline                    2001   2000
    Agriculture                                         4.9%  -2.1%
    Architecture and Precision Production Trades       10.7%   2.9%
    Biology, Physical Sciences, and Science
    Technology                                          3.7%   3.3%
    Business Management, Marketing, and
    Administrative Services                            -1.0%  -1.4%
    Career Pilot                                      -17.4%   3.9%
    Communications                                    -24.1%  12.2%
    Computer and Information Sciences                   5.9%  16.2%
    Construction Trades                                -4.7%   7.2%
    Consumer and Homemaking Education                   7.4%  -3.9%
    Engineering                                        16.9%  28.7%
    Engineering Related                                -1.9%   4.5%
    English Language, Lit, Philosophy, Humanities, &
    Interdisciplinary                                   1.2%   8.0%
    Foreign Languages                                   2.1%   1.9%
    Health Occupations - Dental Assistants, Medical
    Lab, and Assoc. Degree Nursing                      9.1%  -1.3%
    Health Occupations - Dental Hygiene                -6.7%  12.8%
    Health Occupations - Other                          6.9%  -3.8%
    Health Occupations - Respiratory Therapy           17.0%   1.2%
    Health Occupations - Vocational Nursing            -5.9%  21.5%
    Mathematics                                         2.5%   6.0%
    Mechanics and Repairers - Automotive                0.9%  18.2%
    Mechanics and Repairers - Diesel, Aviation
    Mechanics, and Transportation Workers              -5.2%   6.8%
    Mechanics and Repairers - Electronics               1.1%  13.3%
    Physical Education and Fitness                      1.5%  10.8%
    Protective Services and Public Administration       5.7%  13.0%
    Psychology, Social Sciences, and History            1.9%   4.0%
    Visual and Performing Arts                          2.4%   0.3%
    Developmental Education - Math
    Developmental Education - Reading/Writing
                                              Average  -0.1%   6.9%
                                               Median   0.0%   5.9%
                                   Standard Deviation -10.9%   6.5%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
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                                              986,114     32,870        $212,847,315                   $6,475
Alvin                                               95,266       3,176         19,333,400                    6,088
Amarillo                                           189,444       6,315         44,069,528                    6,979
Angelina                                           105,126       3,504         19,471,258                    5,557
Austin                                             575,712      19,190        115,007,057                    5,993
Blinn                                              313,928      10,464         40,343,743                    3,855
Brazosport                                          67,280       2,243         16,474,887                    7,346
Central Texas                                      230,240       7,675         59,803,702                    7,792
Cisco                                               71,693       2,390          7,021,150                    2,938
Clarendon                                           21,095         703          3,378,448                    4,805
Coastal Bend                                        76,372       2,546         16,932,510                    6,651
College Of The Mainland                             82,992       2,766         22,056,871                    7,973
Collin                                             341,750      11,392         55,992,299                    4,915
Dallas                                           1,121,539      37,385        237,653,995                    6,357
Del Mar                                            223,571       7,452         68,095,110                    9,137
El Paso                                            478,526      15,951        106,885,838                    6,701
Frank Phillips                                      25,233         841          5,587,722                    6,643
Galveston                                           44,625       1,488         13,828,656                    9,297
Grayson                                             84,669       2,822         14,321,796                    5,075
Hill                                                69,845       2,328         11,803,074                    5,070
Houston                                            768,326      25,611        183,803,110                    7,177
Howard                                              55,222       1,841         19,641,025                   10,670
Kilgore                                            113,346       3,778         20,948,416                    5,545
Laredo                                             158,254       5,275         42,871,744                    8,127
Lee                                                135,084       4,503         29,136,608                    6,471
Lonestar                                           680,363      22,679        138,268,506                    6,097
Mclennan                                           162,748       5,425         31,946,575                    5,889
Midland                                            110,419       3,681         28,630,656                    7,779
Navarro                                            133,743       4,458         27,998,689                    6,280
North Central Texas                                126,911       4,230         15,918,061                    3,763
Northeast Texas                                     56,912       1,897         10,650,886                    5,614
Odessa                                              94,672       3,156         23,632,737                    7,489
Panola                                              38,375       1,279          9,959,427                    7,786
Paris                                               86,933       2,898         16,623,736                    5,737
                                         Annual State Funded
                                           Semester Credit                                        Average Expenditure per
               Institution                      Hours           Total FTSE   Total Expenditure             FTSE
Ranger                                                 18,293          610            3,831,724                     6,284
San Jacinto                                           469,050       15,635           97,390,515                     6,229
South Plains                                          203,882        6,796           30,810,947                     4,534
South Texas                                           312,132       10,404           48,748,238                     4,685
Southwest Texas                                        98,206        3,274           19,371,762                     5,918
Tarrant                                               650,620       21,687          125,266,589                     5,776
Temple                                                 76,828        2,561           16,545,388                     6,461
Texarkana                                              88,638        2,955           16,193,306                     5,481
Texas Southmost                                       178,478        5,949           32,568,156                     5,474
Trinity Valley                                        133,712        4,457           21,219,468                     4,761
Tyler                                                 214,295        7,143           38,929,122                     5,450
Vernon                                                 57,591        1,920           11,529,209                     6,006
Victoria                                               80,624        2,687           17,063,749                     6,349
Weatherford                                            85,269        2,842           19,447,502                     6,842
Western Texas                                          30,966        1,032            5,914,061                     5,730
Wharton                                               123,875        4,129           20,985,936                     5,082
TSTC-Harlingen                                         99,713        3,324           27,677,512                     8,327
TSTC-West Texas                                        50,183        1,673           20,622,684                    12,328
TSTC-Marshall                                          17,755          592            5,895,819                     9,962
TSTC-Waco                                             128,986        4,300           38,208,117                     8,887
Lamar-IOT                                              53,961        1,799           14,164,793                     7,875
Lamar-Orange                                           39,552        1,318           10,484,729                     7,953
Lamar-Port Arthur                                      51,941        1,731           14,364,114                     8,296

Total for Instutions Reporting Expense            11,190,878      373,029      $2,348,171,975                     $6,295
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
Discipline Summary of Expense per Contact Hour by Institution
             Institution         AG     ARCH       SCI        BA     CP          COMM          CS            CNSTR          HE
Alamo                          $ 8.23 $ 14.77 $ 10.43 $ 12.82 $       41.02 $       13.75 $     11.73    $      19.45   $    9.74
Alvin                             6.16    10.88     7.00      10.73                   5.77        7.45                       9.51
Amarillo                          9.40    10.57     8.61       9.11                   9.22        8.90          10.48        7.75
Angelina                          6.71    16.26     7.41       8.66                   9.91      11.27            8.28        9.00
Austin                           10.48    13.63     9.74      11.11                 12.42       11.05           12.41       11.36
Blinn                             7.75              5.73       7.73     8.67        11.19         8.93           8.67        5.31
Brazosport                        9.10    10.35     9.48       8.01                   5.41      20.63           12.16       23.04
Central Texas                    10.98    22.02    11.11      10.45   48.07         10.45       12.45           10.21        9.48
Cisco                            10.00     2.72     4.09       4.79                               6.15          10.31        3.79
Clarendon                        11.36              6.16       6.84                             11.64                        4.51
Coastal Bend                      8.73    11.41     8.32      10.26                   9.81      10.86           11.83        8.00
College Of The Mainland          14.84    51.38     9.75      13.48                64.12        15.55                       15.60
Collin                            6.68              6.87       8.31     9.89          9.21        6.70           9.77        6.58
Dallas                           15.64    10.99     8.55      10.30   13.70           8.73      10.55           14.65        8.55
Del Mar                                    8.77    11.50      12.51                 16.54       12.30           12.79       11.87
El Paso                                   35.49     9.75      11.40                 12.70       13.36                        8.14
Frank Phillips                   11.14     7.55     8.64       7.80                   6.67      14.11            6.34        4.67
Galveston                         8.24    10.85    12.37      11.78                   8.24      12.45                       13.02
Grayson                           6.77    12.46     7.30       7.40                               8.53                       6.48
Hill                              8.34     7.93     6.41       5.54                 20.80         7.61          12.46        5.95
Houston                          12.08     8.70     8.99       9.65                   9.53      14.73            7.96        9.03
Howard                            8.63    12.67     8.12       5.80                   5.35        8.31           7.56        6.64
Kilgore                          12.03    10.89     7.43       7.28                 12.44       12.58         160.10         6.73
Laredo                                             12.06      13.87                 11.87       13.63           18.97
Lee                               7.73    10.13     8.87       8.86   17.90         22.01       11.97           12.49        9.64
Lonestar                          9.47    10.43     9.69      11.08                   8.78      10.85           10.13        8.53
Mclennan                                 61.69      6.53       7.96                   7.18      13.93           38.92        9.78
Midland                           7.51    14.12     8.72       9.10  52.63          18.52       18.93                        9.79
Navarro                          36.47     9.17     9.42       8.51                 13.38         8.56          13.32        8.80
North Central Texas               9.44    19.96     6.33       5.82                   5.40        9.56                       4.75
Northeast Texas                  10.75     9.72     9.51       9.90                 16.31       10.68            9.97        7.46
Odessa                           12.75     9.21     8.33      11.27                   7.52      10.09            8.21        9.64
Panola                           16.56    29.17     8.37      11.53                             14.45           42.26        9.47
Paris                            12.07    10.27     5.74       7.13                 21.35         5.84                       6.06
Ranger                                     9.95     7.62      12.83                   6.29      10.34                        8.58
San Jacinto                       8.13    16.25     8.53       9.33   23.31         14.39       12.28            8.42        9.84
South Plains                      8.49    13.77     6.54       9.12                   9.03        6.62           6.34        6.40
South Texas                      12.37    48.98     7.15       7.08                               8.77                      10.26
             Institution              AG      ARCH       SCI        BA          CP             COMM          CS           CNSTR       HE
Southwest Texas                       11.08    14.70       8.41     11.33        21.51           11.03         6.88                    8.34
Tarrant                               12.85    28.54       8.87     10.00                        13.25        11.09         11.88      8.47
Temple                                 8.90     9.58       7.84      7.70                         6.56         9.34                    7.76
Texarkana                              8.78     5.42       6.50      7.60                         6.71         7.35          5.64      5.40
Texas Southmost                                 8.47       8.56     12.03                         6.48         9.27          8.12     11.33
Trinity Valley                         6.67     5.17       6.22      6.26                         6.48         6.46          6.05      5.39
Tyler                                  5.91    28.88       7.24      6.46                         9.69        16.30          7.56      8.04
Vernon                                 8.84     8.59       7.19      7.45                                      8.12                    6.67
Victoria                               8.04    15.15       8.50      8.48                         7.65         8.72         12.43      5.63
Weatherford                           12.37    11.10       6.66      9.03                         9.95        10.45         11.07      9.46
Western Texas                          9.26     8.07       8.64      7.97                        15.75         7.27                    6.53
Wharton                               11.84                7.95     10.07                         5.78        10.41                    7.87
TSTC-Harlingen                        25.52     12.05      9.44      8.14                        14.20        10.83         16.81     11.27
TSTC-West Texas                                 14.85     12.82     10.78       50.14            17.57        11.71         12.35    ####
TSTC-Marshall                         12.58     12.58     12.58      8.61                                      8.61         12.58
TSTC-Waco                              9.78     10.06      9.60      5.78       25.71            12.93        11.10          5.90      8.73
Lamar-IOT                                       11.45     11.45     11.45                                     11.45         11.45     11.45
Lamar-Orange                          12.28               12.28     12.28                                     12.28                   12.28
Lamar-Port Arthur                                         10.35     10.35                        10.35        10.35         10.35     10.35
Total                             $    9.82   $ 11.31   $ 7.98    $ 8.86    $   25.28      $     10.01   $     9.93   $     10.92   $ 8.08
Average (Excluding zero values)       10.83     15.36      8.57      9.24       28.41            12.06        10.74         15.92     14.24
High                                  36.47     61.69     12.82     13.87       52.63            64.12        20.63        160.10    314.69
Low (Excluding zero values)            5.91      2.72      4.09      4.79        8.67             5.35         5.84          5.64      3.79
Median (Excluding zero values)         9.46     11.05      8.53      9.10       23.31             9.93        10.68         10.78      8.55

                                                                                         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) 2004
Discipline Summary of Expense per Contact Hour by Institution
             Institution        ENG       ENGR         LA       FL     HODA      HODH      HOO       HORT         NUR       MATH
Alamo                          $ 20.45 $     11.66 $ 9.79 $      8.84 $ 15.12             $ 11.47   $ 17.15   $    11.08   $ 10.11
Alvin                                        11.96      8.13     8.32    12.39               8.72     11.67         7.73      7.22
Amarillo                          9.12        9.80      9.56     9.14    10.26     9.45      9.42      9.46        10.47      8.74
Angelina                         10.08        8.29      7.04     6.45     9.11               8.36     13.56         7.87      7.22
Austin                           21.07       14.72      9.64     8.84    15.71    21.38     12.48                  13.48      8.76
Blinn                                         7.34      6.99     6.16    11.96    21.54      7.24                   9.67      6.71
Brazosport                                    7.87      9.16    10.83     9.10              11.39                  11.24      8.84
Central Texas                                 8.51     10.90    10.25    16.00              14.25                  13.55      9.96
Cisco                                        10.31      4.42     6.90     8.78               3.99                   5.05      4.28
Clarendon                                               6.85     3.78                        3.68                   8.77      5.53
Coastal Bend                                  6.91      7.27     8.91     7.90    14.75      7.44                   8.16      8.04
College Of The Mainland                      10.88     10.67    10.26    27.93              10.84                            10.26
Collin                           18.52       13.76      7.32     6.79    15.67    29.85     10.74     10.86                   6.07
Dallas                           19.69        7.41      9.75     8.32    15.25               8.67     21.22        14.07      8.33
Del Mar                          12.54       13.58     13.12    12.49    14.61    19.80     11.88     18.73        14.16     12.51
El Paso                                       7.28     11.42     9.16    18.27    23.13     14.71     17.54                  10.16
Frank Phillips                                6.69      5.29     4.87                        5.94                   8.68      5.89
Galveston                                     8.24     11.69    10.14    16.16              12.58                  13.66     10.72
Grayson                                       8.02      7.20     6.99    10.46               7.79                   8.16      6.47
Hill                              6.35        5.85      5.96     5.45                        5.43                   8.86      5.64
Houston                          11.63       11.63      9.68     8.61    13.91     5.32     11.36     19.37        13.81      9.41
Howard                                        6.32     13.00     6.65    24.77    18.54      8.23     13.28         9.30     14.37
Kilgore                          39.75        8.16      6.78     9.65    10.37               7.52                   6.90      6.27
Laredo                                     452.80      13.45    12.35    20.49              14.35                  16.06     11.79
Lee                                          16.67     10.22    10.30    11.99              10.24                  12.33     10.55
Lonestar                         12.96       11.86      9.70     7.16    14.32               9.87     14.79        10.13      8.40
Mclennan                                      8.08      8.43     4.40    12.51               8.80     10.18         6.95      7.00
Midland                                      24.19      9.70     8.24    12.89              12.36     12.80        12.84      9.51
Navarro                           8.88        8.88      8.97     7.61    13.60               9.71                  10.05      9.21
North Central Texas                           3.89      6.75     5.33     8.65               7.72                   6.97      5.94
Northeast Texas                   9.19        9.02      8.17    10.99    13.65               8.12                  11.43      9.33
Odessa                                       13.33      9.52     7.87    12.68              10.46     13.54         8.91      8.87
Panola                                       39.17      9.40    16.94    17.02              19.30                  10.24     11.29
Paris                                         7.28      6.91     5.70    11.91               9.68                  12.38      5.86
Ranger                                                  8.53     8.95                        8.60                   7.90      8.85
San Jacinto                      11.93       12.21      9.28     8.70    11.72              10.55     11.14        10.17      8.99
South Plains                    61.99        10.16      6.66     7.30     8.44               6.88      9.88         6.02      6.59
South Texas                      11.21        5.27      7.35     6.75     9.59               9.50                   9.40      6.31
             Institution           ENG          ENGR        LA           FL      HODA      HODH       HOO       HORT         NUR       MATH
Southwest Texas                      7.20         13.65      8.09         7.19                         10.61                  14.44     12.04
Tarrant                             34.54         11.32      9.85         8.76     17.84     20.66     11.62     18.10                   9.06
Temple                              36.51         11.50      8.13        10.04     13.04     23.78     11.12     13.70         9.79      9.45
Texarkana                                          5.67      5.92         5.69     10.76      5.41      6.02                   5.83      5.82
Texas Southmost                     23.32          8.38      8.08         9.09     12.02               10.79     11.55        11.92      8.66
Trinity Valley                                     4.98      7.75         4.63      8.27                6.57                   7.14      6.72
Tyler                                4.56          6.17      7.40         5.60     12.06     15.49      8.30     10.98         8.45      7.40
Vernon                                                       7.62         7.48      8.96                6.36                   7.75      7.46
Victoria                                           6.05      8.87         9.68     16.46                6.87     10.38         8.46      8.47
Weatherford                                       12.00      7.56         6.93      7.88               11.01      8.98         8.83      8.22
Western Texas                                      6.15      7.45         7.48      8.11                9.54                   7.56      7.76
Wharton                                           10.88      8.09         7.54     12.48     15.51      8.97                   9.95      7.96
TSTC-Harlingen                                     9.50      8.35         7.29      6.93     20.76     10.67                             8.53
TSTC-West Texas                                   14.75     11.28        12.92     12.54               10.58     17.74        11.58     12.40
TSTC-Marshall                       12.58         12.58     11.00        11.00                         12.58                            11.00
TSTC-Waco                            5.86         12.27      8.36         5.86      7.03                6.22                             8.38
Lamar-IOT                                         11.45     11.45                            11.45     11.45     11.45                  11.45
Lamar-Orange                                      12.28     12.28        12.28     12.28               12.28                  12.28     12.28
Lamar-Port Arthur                                 10.35     10.35        10.35     10.35               10.35                  10.35     10.35
Total                             $ 11.38   $      9.52   $ 8.33     $    7.87   $ 11.93   $ 17.01   $ 9.24    $ 12.15   $     9.32   $ 8.03
Average (Excluding zero values)     17.82         18.67      8.82         8.33     12.80     17.30      9.69     13.67        10.02      8.66
High                                61.99        452.80     13.45        16.94     27.93     29.85     19.30     21.22        16.06     14.37
Low (Excluding zero values)          4.56          3.89      4.42         3.78      6.93      5.32      3.68      8.98         5.05      4.28
Median (Excluding zero values)      12.54          9.98      8.43         8.28     12.34     19.17      9.71     13.04         9.79      8.66

                                                                                            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) 2004
Discipline Summary of Expense per Contact Hour by Institution
             Institution       AUTO      MECH        ELECT      PE        PA         SS       FA      DEM   DER    Total
Alamo                          $ 10.53 $     15.65 $    11.07 $ 10.74 $    10.58 $ 9.59 $ 13.73                   $ 10.78
Alvin                             6.83                          10.09       6.42      6.99    12.59                  8.46
Amarillo                         10.57       10.57      10.57    7.12       9.80      7.30     9.18                  9.07
Angelina                         11.51        9.85       7.39    8.98       6.36      6.48     8.34                  7.73
Austin                           13.27       10.32      12.27    9.78      10.90      8.05    11.24                  9.99
Blinn                            13.64                           7.39       5.24      5.79     7.60                  6.62
Brazosport                       10.80       21.22              11.05       9.41      9.09    12.54                 10.38
Central Texas                    13.43       11.57   111.93     11.75      11.12     10.24    10.93                 11.31
Cisco                             5.30                  14.38   10.76       6.16      3.93     7.81                  4.92
Clarendon                                                       10.39       4.26      6.76     7.01                  7.23
Coastal Bend                      8.18                   9.76    8.26      10.53      7.43     8.35                  8.63
College Of The Mainland                      16.46              13.19       9.64     10.75    13.95                 12.41
Collin                                        8.80       9.69    7.83       9.88      6.17     9.53                  7.49
Dallas                            9.81        6.40      29.41   10.38       7.39      7.98    11.08                  9.26
Del Mar                          12.97       14.82      11.47   12.59      11.80     11.99    15.89                 12.70
El Paso                          12.91       21.10      11.77   18.21      11.15      9.53    10.25                 11.08
Frank Phillips                                4.16     64.16     7.89       8.62      6.89     7.18                  7.52
Galveston                                                       10.41      14.27     12.27    13.58                 12.58
Grayson                          10.93                 73.81    13.90      15.35      6.72     7.81                  7.84
Hill                              8.08                   7.04    8.85       6.63      5.91     6.74                  6.53
Houston                          13.87       14.38      24.80   12.63      10.95      9.01    10.87                 10.10
Howard                           11.28                   4.06   17.08       4.94      6.46     9.01                  8.27
Kilgore                           6.59        8.80       3.88    8.49       7.24      5.99     8.85                  7.41
Laredo                           16.34                  13.63   12.15      14.16     11.34    13.90                 13.23
Lee                              11.39        6.27       6.19   12.47       6.58      8.98    10.86                 10.06
Lonestar                         10.77       13.75       9.54   11.19      10.07      8.37    10.33                  9.54
Mclennan                                      3.83              15.32       8.24      5.76     8.24                  8.08
Midland                          13.00       16.35       8.58   14.81       9.86      8.78    10.95                 11.20
Navarro                           7.21       11.80               9.73      10.06      8.56    10.58                  9.32
North Central Texas                                              7.87       7.55      5.59     6.76                  6.54
Northeast Texas                   9.78       14.25               9.23      10.82      8.08    11.69                  9.44
Odessa                           10.11       12.18      11.06    8.49       8.89      8.46    12.66                  9.75
Panola                                                  37.31   11.12      16.13      8.33    11.49                 11.55
Paris                                        20.67               7.05       4.80      6.30     8.64                  7.24
Ranger                                                          18.14                 7.00    10.66                  9.33
San Jacinto                      11.07       22.35      17.45   10.03       9.89      8.67    10.66                  9.76
South Plains                      7.68       10.58      28.85   10.03       8.74      6.24     9.58                  7.25
South Texas                       9.31        3.23      40.20   12.48       8.92      6.44     7.16                  7.63
                  Institution          AUTO         MECH        ELECT        PE          PA         SS        FA       DEM       DER       Total
     Southwest Texas                    10.40         48.65        5.40       9.95        16.21      8.01      8.05                          9.27
     Tarrant                            11.67         11.11        7.99      10.09        14.06      8.26     10.79                          9.82
     Temple                              8.11                                 8.78         8.51      7.83     13.54                          9.40
     Texarkana                           5.87           5.07        6.48      4.02         5.24      5.75      5.35                          6.28
     Texas Southmost                     8.57                       6.00      7.01         8.34      7.92     10.77                          9.06
     Trinity Valley                      5.54         18.66                   9.51         5.26      5.41      8.39                          6.39
     Tyler                              11.73          7.56         4.61     11.78         6.83      7.11      9.45                          8.12
     Vernon                              8.94          9.66        22.65      7.05         7.44      7.07      7.66                          7.61
     Victoria                                         22.17                   9.69         8.99      7.67     11.41                          8.85
     Weatherford                                      12.67                   9.11        10.05      7.03      9.90                          8.83
     Western Texas                                                  8.01     11.08         6.32      6.84      9.30                          7.72
     Wharton                             9.60                                 8.82         8.92      7.23      9.39                          8.51
     TSTC-Harlingen                      8.96          9.32         7.87                   7.60      8.13      8.11                          9.46
     TSTC-West Texas                    11.23          9.94        15.00                  13.57      9.66     14.54                         11.87
     TSTC-Marshall                      11.82         11.82        12.58                   8.61      8.95      8.60                         11.16
     TSTC-Waco                           8.05          9.52         6.73                   5.89      8.35     11.19                          9.68
     Lamar-IOT                          11.45         11.45        11.45                  11.45     11.45     11.45                         11.45
     Lamar-Orange                                                            12.28        12.28     12.28     12.28                         12.28
     Lamar-Port Arthur                  10.35         10.35       10.35      10.35        10.35     10.35     10.35                         10.35
     Total                             $ 9.54   $     10.89    $  10.20    $ 9.69    $     8.55   $ 7.42    $ 9.81                        $ 8.87
     Average (Excluding zero values)    10.22         13.01       18.34      10.53         9.27      7.96     10.15                          9.20
     High                               16.34         48.65      111.93      18.21        16.21     12.28     15.89                         13.23
     Low (Excluding zero values)         5.30          3.23        3.88       4.02         4.26      3.93      5.35                          4.92
     Median (Excluding zero values)     10.53         11.45       11.06      10.09         8.96      7.92     10.33                          9.27

                                                                                              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) 2004
Discipline Analysis by Institution
Agriculture                1




        Institution          Contact                  Total                     Faculty Salaries           Academic Support         Institutional Support         Student Services
                              Hours           Expense        per   Hour       Expense       per Hour      Expense     per Hour       Expense       per Hour      Expense     per Hour
Alamo                            74,648   $        614,615 $         8.23   $     108,598 $      1.45   $     62,704 $     0.84   $       85,845 $      1.15   $      77,634 $     1.04
Alvin                            30,768            189,628           6.16          52,069        1.69         31,999       1.04           33,845        1.10          18,153       0.59
Amarillo                         13,567            127,574           9.40          34,982        2.58          6,105       0.45           18,315        1.35           6,376       0.47
Angelina                          4,640             31,120           6.71           7,154        1.54          3,109       0.67            2,645        0.57           2,134       0.46
Austin                           74,500            780,763          10.48         275,980        3.70         53,640       0.72          105,790        1.42          70,775       0.95
Blinn                            47,008            364,450           7.75         171,151        3.64         18,803       0.40           34,316        0.73          21,154       0.45
Brazosport                          464              4,221           9.10             364        0.78            213       0.46              905        1.95             450       0.97
Central Texas                    50,640            555,986          10.98         110,491        2.18         68,870       1.36           99,761        1.97          53,172       1.05
Cisco                             6,768             67,695          10.00          38,535        5.69          2,098       0.31            5,279        0.78           3,249       0.48
Clarendon                        31,040            352,644          11.36         183,045        5.90         22,038       0.71           47,181        1.52          16,762       0.54
Coastal Bend                     38,856            339,378           8.73          96,877        2.49         25,645       0.66           42,742        1.10          39,245       1.01
College Of The Mainland          12,000            178,133          14.84          58,570        4.88          7,440       0.62           33,720        2.81          11,400       0.95
Collin                           45,446            303,802           6.68          85,870        1.89         36,357       0.80           50,900        1.12          31,812       0.70
Dallas                          119,851          1,874,612          15.64         453,164        3.78         62,323       0.52          191,762        1.60         116,255       0.97
Del Mar                             -                    -                              -                          -       0.86                -        1.50               -       1.59
El Paso                             -                    -                              -                          -       1.11                -        1.48               -       0.73
Frank Phillips                   17,134            190,904          11.14          98,083        5.72          2,399       0.14           29,299        1.71          16,449       0.96
Galveston                           160              1,319           8.24               -                        248       1.55              502        3.14             203       1.27
Grayson                          18,992            128,561           6.77          34,988        1.84          8,167       0.43           18,612        0.98          13,104       0.69
Hill                              7,672             64,011           8.34          24,188        3.15          4,296       0.56            6,828        0.89           5,677       0.74
Houston                          79,554            960,626          12.08         343,264        4.31         41,368       0.52          157,517        1.98          84,327       1.06
Howard                           66,944            577,407           8.63         194,614        2.91         27,447       0.41           84,349        1.26          45,522       0.68
Kilgore                           8,171             98,315          12.03          50,555        6.19          5,720       0.70            7,844        0.96           4,821       0.59
Laredo                              -                    -                              -                          -       0.59                -        1.71               -       1.03
Lee                              60,160            465,276           7.73         123,116        2.05         35,494       0.59          120,320        2.00          47,526       0.79
Lonestar                         17,600            166,707           9.47          60,743        3.45         16,896       0.96           27,456        1.56          13,200       0.75
Mclennan                            -                    -                              -                          -       0.33                -        1.32               -       0.55
Midland                           9,142             68,640           7.51           6,742        0.74         13,530       1.48            9,965        1.09           7,131       0.78
Navarro                           4,368            159,319          36.47          97,175       22.25          2,184       0.50            3,669        0.84           1,922       0.44
North Central Texas              46,910            442,605           9.44         127,490        2.72         24,393       0.52           49,725        1.06          18,764       0.40
Northeast Texas                  19,156            206,022          10.75          51,500        2.69         11,685       0.61           32,948        1.72          20,305       1.06
Odessa                           10,424            132,890          12.75          56,774        5.45         10,424       1.00           10,945        1.05          10,320       0.99
Panola                            3,168             52,451          16.56          21,517        6.79          4,182       1.32            4,657        1.47           2,534       0.80
Paris                             8,352            100,809          12.07          45,441        5.44          2,339       0.28            7,266        0.87           6,598       0.79
Ranger                              -                    -                              -                          -       0.52                -        1.70               -       0.56
San Jacinto                       3,936             32,018           8.13           8,792        2.23          2,165       0.55            6,573        1.67           2,637       0.67
South Plains                     24,864            211,044           8.49          82,743        3.33          9,200       0.37           16,162        0.65          26,356       1.06
South Texas                       1,056             13,060          12.37           6,958        6.59            517       0.49            1,573        1.49             623       0.59
Southwest Texas                  13,696            151,709          11.08          54,429        3.97         10,683       0.78           19,037        1.39          11,642       0.85
Tarrant                          22,116            284,132          12.85          95,517        4.32         15,702       0.71           27,645        1.25          16,587       0.75
Temple                           15,952            141,922           8.90          49,684        3.11          7,497       0.47           32,223        2.02           6,859       0.43
Texarkana                        34,723            304,720           8.78         127,198        3.66         21,528       0.62           22,917        0.66          21,181       0.61
Texas Southmost                     -                    -                              -                          -       0.81                -        1.71               -       1.23
Trinity Valley                  102,376            683,003           6.67         190,058        1.86         42,998       0.42           63,473        0.62          60,402       0.59
Tyler                            42,632            251,877           5.91          41,943        0.98         19,184       0.45           38,795        0.91          38,795       0.91
Vernon                           13,952            123,368           8.84          47,999        3.44         18,417       1.32           13,115        0.94           8,790       0.63
Victoria                          5,568             44,758           8.04          16,819        3.02          3,285       0.59            5,679        1.02           4,733       0.85
Weatherford                      47,568            588,328          12.37          92,085        1.94         28,541       0.60           73,255        1.54          34,725       0.73
Western Texas                    61,472            569,104           9.26         209,868        3.41         73,152       1.19          116,182        1.89          33,195       0.54
Wharton                          14,064            166,555          11.84          82,328        5.85          9,704       0.69           25,456        1.81           6,891       0.49
TSTC-Harlingen                   14,368            366,673          25.52          88,451        6.16          6,466       0.45           11,638        0.81          17,960       1.25
TSTC-West Texas                     -                    -                              -                          -       1.17                -        1.06               -       1.07
TSTC-Marshall                     2,064             25,965          12.58           8,102        3.93          1,899       0.92            2,848        1.38           2,353       1.14
TSTC-Waco                        78,880            771,809           9.78         262,803        3.33         26,819       0.34           61,526        0.78          57,582       0.73
Lamar-IOT                           -                    -                              -                          -       0.15                -        1.81               -       0.65
Lamar-Orange                        384              4,716          12.28           1,162        3.03            657       1.71              826        2.15             280       0.73
Lamar-Port Arthur                   -                    -                              -                          -       0.56                -        1.77               -       0.46
Total                         1,427,774   $     15,108,664           9.46   $   4,479,979        3.33   $    856,664       0.60   $    1,970,328        1.38   $   1,042,275       0.74
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
Discipline Analysis by Institution
Agriculture                1



                            Departmental Operating                              Scholarships and
        Institution                 Expense                Research               Fellowships           Equipment Depreciation       Local Benefits
                              Expense      per Hour    Expense  per Hour       Expense     per Hour       Expense    per Hour      Expense    per Hour
Alamo                      $       81,836 $     1.10                         $    149,296 $      2.00   $      3,732 $    0.05   $     45,535 $     0.61
Alvin                              15,342       0.50                               19,692        0.64          2,769      0.09         15,692       0.51
Amarillo                           29,504       2.17                               21,572        1.59          1,357      0.10          9,361       0.69
Angelina                            4,109       0.89                               10,347        2.23            418      0.09          1,206       0.26
Austin                            143,974       1.93                               64,070        0.86         27,565      0.37         38,740       0.52
Blinn                              53,690       1.14                               46,068        0.98                                  18,803       0.40
Brazosport                          1,349       2.91                                  659        1.42             60      0.13            218       0.47
Central Texas                      51,136       1.01                               91,658        1.81          9,622      0.19         71,909       1.42
Cisco                              16,066       2.37                                                             609      0.09          1,827       0.27
Clarendon                          62,221       2.00                                                           3,104      0.10         18,314       0.59
Coastal Bend                       64,332       1.66                                34,970       0.90         18,651      0.48         16,708       0.43
College Of The Mainland            35,005       2.92                                12,000       1.00          1,320      0.11         18,480       1.54
Collin                             62,853       1.38                                16,815       0.37          4,090      0.09         14,997       0.33
Dallas                            866,559       7.23                               119,851       1.00         14,382      0.12         50,337       0.42
Del Mar                                 -                                                -       2.33              -      0.19              -       1.47
El Paso                                 -                       -      -                 -       3.00              -      0.19              -       0.57
Frank Phillips                     35,656       2.08                                 1,199       0.07                                   7,710       0.45
Galveston                               -                                              211       1.32             48      0.30            107       0.67
Grayson                            19,925       1.05                                22,980       1.21          2,089      0.11          8,546       0.45
Hill                               12,108       1.58                                 7,749       1.01            153      0.02          2,992       0.39
Houston                           194,511       2.45                                71,599       0.90         35,004      0.44         33,413       0.42
Howard                            118,455       1.77                                59,580       0.89          8,703      0.13         38,828       0.58
Kilgore                            16,086       1.97                                 8,253       1.01            245      0.03          4,821       0.59
Laredo                                  -                                                -       2.83              -      0.22              -       0.93
Lee                                45,469       0.76                                52,339       0.87                                  41,510       0.69
Lonestar                           23,381       1.33                                13,376       0.76          1,408      0.08          9,856       0.56
Mclennan                                -                                                -       1.24              -      0.05              -       0.34
Midland                             9,006       0.99                                14,627       1.60          1,463      0.16          6,217       0.68
Navarro                            35,717       8.18                                17,297       3.96            175      0.04          1,223       0.28
North Central Texas               152,788       3.26        1,876     0.04          43,626       0.93          8,913      0.19         15,011       0.32
Northeast Texas                    46,758       2.44                                33,523       1.75          2,490      0.13          6,896       0.36
Odessa                             21,490       2.06                                12,717       1.22          1,147      0.11          9,069       0.87
Panola                             13,313       4.20                                 3,231       1.02            507      0.16          2,503       0.79
Paris                              24,030       2.88                                11,275       1.35             84      0.01          3,758       0.45
Ranger                                  -                                                -       1.38              -      0.24              -       0.58
San Jacinto                         1,471       0.37                                 6,967       1.77            905      0.23          2,480       0.63
South Plains                       32,153       1.29                                30,334       1.22          1,243      0.05         12,681       0.51
South Texas                         2,693       2.55                                                             180      0.17            507       0.48
Southwest Texas                    24,070       1.76                                26,707       1.95                                   5,068       0.37
Tarrant                            75,795       3.43                                27,203       1.23          8,183      0.37         17,472       0.79
Temple                             16,341       1.02                                16,431       1.03          4,626      0.29          8,295       0.52
Texarkana                          85,713       2.47                                26,042       0.75
Texas Southmost                         -                                                -       0.02              -      0.37              -       0.58
Trinity Valley                    195,235       1.91                                85,996       0.84          7,166      0.07         36,855       0.36
Tyler                              37,838       0.89                                31,548       0.74         17,905      0.42         25,579       0.60
Vernon                              5,733       0.41                                21,207       1.52          1,256      0.09          6,697       0.48
Victoria                            4,727       0.85                                 6,403       1.15            278      0.05          2,840       0.51
Weatherford                       302,296       6.36                                52,325       1.10          5,232      0.11
Western Texas                      91,157       1.48        1,844     0.03          43,645       0.71
Wharton                            19,070       1.36                                12,798       0.91          2,672      0.19          7,595       0.54
TSTC-Harlingen                    219,634      15.29        1,006     0.07          11,207       0.78          3,879      0.27          6,322       0.44
TSTC-West Texas                         -                       -     0.12               -       1.93              -      0.27              -       0.44
TSTC-Marshall                       6,313       3.06          784     0.38           1,713       0.83            351      0.17          1,610       0.78
TSTC-Waco                         221,699       2.81        3,944     0.05          82,035       1.04         18,142      0.23         37,074       0.47
Lamar-IOT                               -                                                -       1.92              -      0.39              -       0.26
Lamar-Orange                          834       2.17                                   561       1.46             96      0.25            303       0.79
Lamar-Port Arthur                       -                                                -       1.40              -      0.52              -       0.58
Total                      $    3,599,441       1.93   $   57,111     0.05   $   1,613,385       1.13   $    228,444      0.16   $    742,442       0.52
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
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 2004 - 2005 Rates                Annual Budget Neutral
                                                     @ 55.39% (Using FY                 Percent Funded 39.88%
                       Institution                        2004 CH)                        (Using FY 2004 CH)                Difference
                             Percent of Rates Funded       55.39%                               39.88%                      -15.52%
Alamo Community College District                     $          67,343,155            $                67,483,231         $        140,076
Alvin Community College                                          8,159,503                              8,104,587                  (54,916)
Amarillo College                                                17,471,144                             17,401,084                  (70,060)
Angelina College                                                 8,861,974                              8,831,184                  (30,790)
Austin Community College                                        39,083,849                             38,989,031                  (94,818)
Blinn College                                                   20,178,778                             20,171,769                   (7,009)
Brazosport College                                               5,470,006                              5,502,729                   32,722
Central Texas College                                           18,503,447                             18,573,142                   69,695
Cisco Junior College                                             4,828,447                              4,842,740                   14,293
Clarendon College                                                1,596,996                              1,600,025                    3,029
Coastal Bend College                                             6,961,330                              7,029,650                   68,320
College of the Mainland Community College District               5,971,021                              5,990,485                   19,464
Collin County Community College District                        25,361,879                             25,346,593                  (15,286)
Dallas County Community College District                        88,461,456                             88,439,817                  (21,639)
Del Mar College                                                 19,111,229                             19,063,907                  (47,322)
El Paso Community College                                       32,360,682                             32,514,590                  153,908
Frank Phillips College                                           2,605,879                              2,631,945                   26,066
Galveston College                                                3,906,776                              3,894,015                  (12,761)
Grayson County College                                           6,443,565                              6,429,420                  (14,145)
Hill College                                                     6,164,866                              6,238,607                   73,741
Houston Community College System                                63,339,365                             63,213,350                 (126,015)
Howard College                                                   8,587,022                              8,596,568                    9,546
Kilgore College                                                  9,808,609                              9,785,266                  (23,343)
Laredo Community College                                        11,342,886                             11,317,225                  (25,661)
Lee College                                                     10,426,475                             10,531,384                  104,909
Lone Star College System District                                        -                                      -                      -
McLennan Community College                                      13,860,480                             13,727,819                 (132,661)
Midland College                                                  9,059,200                              9,032,963                  (26,237)
Navarro College                                                 10,317,384                             10,340,171                   22,787
                                           FY 2004 - 2005 Rates        Annual Budget Neutral
                                           @ 55.39% (Using FY         Percent Funded 39.88%
                      Institution               2004 CH)                (Using FY 2004 CH)           Difference
North Central Texas College                           8,221,417                      8,249,763              28,346
Northeast Texas Community College                     3,851,487                      3,863,939              12,452
Odessa College                                        8,615,158                      8,609,826              (5,332)
Panola College                                        3,032,907                      3,047,781              14,874
Paris Junior College                                  7,937,620                      8,009,189              71,570
Ranger College                                        1,403,467                      1,432,172              28,705
San Jacinto College District                         34,653,444                     34,763,087             109,643
South Plains College                                 14,676,425                     14,694,156              17,731
South Texas College                                  21,763,804                     21,808,190              44,386
Southwest Texas Junior College                        7,013,369                      7,064,506              51,137
Tarrant County College District                      43,363,259                     43,164,494            (198,765)
Temple College                                        6,287,925                      6,248,360             (39,565)
Texarkana College                                     9,271,928                      9,278,638               6,711
Texas Southmost College                              12,343,286                     12,291,345             (51,941)
Trinity Valley Community College                     11,847,737                     11,884,173              36,435
Tyler Junior College                                 16,824,071                     16,699,465            (124,606)
Vernon College                                        5,411,142                      5,457,787              46,644
Victoria College, The                                 6,836,188                      6,818,478             (17,709)
Weatherford College                                   7,796,556                      7,785,461             (11,095)
Western Texas College                                 2,632,963                      2,648,255              15,292
Wharton County Junior College                         8,387,172                      8,390,501               3,329
Texas State Technical Collage-Marshall                2,008,214                      2,012,558               4,345
Texas State Technical College-Harlingen              10,592,664                     10,562,539             (30,125)
Texas State Technical College-Waco                   15,523,746                     15,579,528              55,782
Texas State Technical College-West Texas              6,593,171                      6,562,404             (30,767)
Lamar Institute of Technology                         4,735,108                      4,644,175             (90,934)
Lamar State College-Orange                            3,026,450                      3,026,969                 519
Lamar State College-Port Arthur                       4,946,270                      4,963,314              17,044
Total                                      $        815,184,350   $                815,184,350   $             -
ame total as the previous
 ious biennium's percent




      Percent Change

                 0.21%
                -0.67%
                -0.40%
                -0.35%
                -0.24%
                -0.03%
                 0.60%
                 0.38%
                 0.30%
                 0.19%
                 0.98%
                 0.33%
                -0.06%
                -0.02%
                -0.25%
                 0.48%
                 1.00%
                -0.33%
                -0.22%
                 1.20%
                -0.20%
                 0.11%
                -0.24%
                -0.23%
                 1.01%

                -0.96%
                -0.29%
                 0.22%
Percent Change
        0.34%
        0.32%
       -0.06%
        0.49%
        0.90%
        2.05%
        0.32%
        0.12%
        0.20%
        0.73%
       -0.46%
       -0.63%
        0.07%
       -0.42%
        0.31%
       -0.74%
        0.86%
       -0.26%
       -0.14%
        0.58%
        0.04%
        0.22%
       -0.28%
        0.36%
       -0.47%
       -1.92%
        0.02%
        0.34%
        0.00%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
003607 Alamo Community College District
                                                                                                                          1
                                    Total Expense by                                                                        Expense per
 Fund                                   Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          74,648   $        614,615   $          8.23
   2     Architecture and Precision Production Trades                                        123,638          1,826,474             14.77
   3     Biology, Physical Sciences, and Science Technology                                1,999,594         20,855,531             10.43
   4     Business Management, Marketing, and Administrative Services                       1,023,456         13,125,575             12.82
   5     Career Pilot                                                                         12,624            517,880             41.02
   6     Communications                                                                      177,715          2,443,886             13.75
   7     Computer and Information Sciences                                                   908,413         10,654,567             11.73
   8     Construction Trades                                                                  91,537          1,780,690             19.45
   9     Consumer and Homemaking Education                                                   576,322          5,614,947              9.74
  10     Engineering                                                                          13,472            275,477             20.45
  11     Engineering Related                                                                 402,332          4,690,892             11.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,705,572         36,269,740              9.79
  13     Foreign Languages                                                                   631,732          5,586,412              8.84
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              467,286          7,065,683             15.12
  15     Health Occupations - Dental Hygiene                                                     -                  -
  16     Health Occupations - Other                                                          684,389          7,847,067             11.47
  17     Health Occupations - Respiratory Therapy                                             34,560            592,581             17.15
  18     Health Occupations - Vocational Nursing                                             301,664          3,342,998             11.08
  19     Mathematics                                                                       2,732,160         27,619,253             10.11
  20     Mechanics and Repairers - Automotive                                                305,233          3,214,255             10.53
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            222,052          3,474,868             15.65
  22     Mechanics and Repairers - Electronics                                                 2,560             28,339             11.07
  23     Physical Education and Fitness                                                      559,322          6,005,067             10.74
  24     Protective Services and Public Administration                                       459,188          4,856,281             10.58
  25     Psychology, Social Sciences, and History                                          3,311,700         31,759,221              9.59
  26     Visual and Performing Arts                                                          931,108         12,785,014             13.73
  28     Developmental Education - Math                                                          -                  -
  29     Developmental Education - Reading/Writing                                               -                  -
                                                                             Total        19,752,277   $    212,847,315   $        10.78
                       Departmental Operating Expense by                                                                  Expense per
Fund                               Discipline                                      Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          74,648   $         81,836   $          1.10
  2    Architecture and Precision Production Trades                                        123,638            367,601              2.97
  3    Biology, Physical Sciences, and Science Technology                                1,999,594          2,925,070              1.46
  4    Business Management, Marketing, and Administrative Services                       1,023,456          2,407,605              2.35
  5    Career Pilot                                                                         12,624            290,948             23.05
  6    Communications                                                                      177,715            647,549              3.64
  7    Computer and Information Sciences                                                   908,413          1,859,756              2.05
  8    Construction Trades                                                                  91,537            368,099              4.02
  9    Consumer and Homemaking Education                                                   576,322          1,031,180              1.79
 10    Engineering                                                                          13,472             82,842              6.15
 11    Engineering Related                                                                 402,332            951,236              2.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,705,572          4,581,946              1.24
 13    Foreign Languages                                                                   631,732            614,578              0.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              467,286          1,199,617              2.57
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          684,389          1,697,788              2.48
 17    Health Occupations - Respiratory Therapy                                             34,560             71,783              2.08
 18    Health Occupations - Vocational Nursing                                             301,664            389,953              1.29
 19    Mathematics                                                                       2,732,160          3,275,154              1.20
 20    Mechanics and Repairers - Automotive                                                305,233            494,169              1.62
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            222,052          1,282,564              5.78
 22    Mechanics and Repairers - Electronics                                                 2,560              7,273              2.84
 23    Physical Education and Fitness                                                      559,322            872,793              1.56
 24    Protective Services and Public Administration                                       459,188            758,878              1.65
 25    Psychology, Social Sciences, and History                                          3,311,700          3,173,928              0.96
 26    Visual and Performing Arts                                                          931,108          2,227,585              2.39
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        19,752,277   $     31,661,731   $         1.60
                                 Faculty Salaries by                                                                      Expense per
Fund                                 Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          74,648   $        108,598   $          1.45
  2    Architecture and Precision Production Trades                                        123,638            756,311              6.12
  3    Biology, Physical Sciences, and Science Technology                                1,999,594          6,567,941              3.28
  4    Business Management, Marketing, and Administrative Services                       1,023,456          4,902,270              4.79
  5    Career Pilot                                                                         12,624            155,197             12.29
  6    Communications                                                                      177,715            786,487              4.43
  7    Computer and Information Sciences                                                   908,413          3,632,832              4.00
  8    Construction Trades                                                                  91,537            892,440              9.75
  9    Consumer and Homemaking Education                                                   576,322          1,308,867              2.27
 10    Engineering                                                                          13,472            116,082              8.62
 11    Engineering Related                                                                 402,332          1,453,439              3.61
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,705,572         10,631,201              2.87
 13    Foreign Languages                                                                   631,732          1,382,071              2.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              467,286          3,210,754              6.87
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          684,389          2,260,298              3.30
 17    Health Occupations - Respiratory Therapy                                             34,560            324,414              9.39
 18    Health Occupations - Vocational Nursing                                             301,664          1,238,865              4.11
 19    Mathematics                                                                       2,732,160          8,818,836              3.23
 20    Mechanics and Repairers - Automotive                                                305,233            985,626              3.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            222,052            930,513              4.19
 22    Mechanics and Repairers - Electronics                                                 2,560              6,519              2.55
 23    Physical Education and Fitness                                                      559,322          1,953,975              3.49
 24    Protective Services and Public Administration                                       459,188          1,488,107              3.24
 25    Psychology, Social Sciences, and History                                          3,311,700          9,766,843              2.95
 26    Visual and Performing Arts                                                          931,108          5,266,488              5.66
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        19,752,277   $     68,944,974   $         3.49
                                                                                                                                  Expense per
                             Allocated Administrative Expense                              Contact Hours        Expense          Contact Hour
           Institutional Support                                                                            $     22,705,206    $          1.15
           Student Services                                                                                       20,469,567               1.04
           Academic Support                                                                                       16,533,159               0.84
           Research                                                                                                      -
           Scholarships and Fellowships                                                                           39,438,652                 2.00
           Equipment Depreciation                                                                                  1,041,142                 0.05
           Local Benefits                                                                                         12,052,884                 0.61
                                                                               Total           19,752,277   $    112,240,610     $          5.68

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages              Local Benefits     Other Expenses            Total
          Instruction                                            $     69,165,167      $         107,668    $         82,842    $     69,355,677
          Research                                                               -                                         -                   -
          Public Service                                                   970,858                                 2,113,737           3,084,595
          Academic Support                                             11,719,140                                  4,814,019          16,533,159
          Student Services                                             15,466,745                                  5,002,822          20,469,567
          Instructional Support                                        15,042,943                                  7,662,263          22,705,206
          Operation and Maintenance of Plant                             6,079,186              2,010,514         16,047,964          24,137,664
          Scholarships and Fellowships                                           -                                39,438,652          39,438,652
          Other                                                                                12,052,884                             12,052,884
                                                          Total $      118,444,039     $        2,118,182   $      75,162,299   $    195,724,520

          Depreciation Expense - Equipment                                                                          1,041,142           1,041,142

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) 2004
003539 Alvin Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         30,768   $        189,628   $          6.16
   2     Architecture and Precision Production Trades                                        13,082            142,396             10.88
   3     Biology, Physical Sciences, and Science Technology                                 230,464          1,613,072              7.00
   4     Business Management, Marketing, and Administrative Services                        237,535          2,549,333             10.73
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      68,101            392,979              5.77
   7     Computer and Information Sciences                                                  222,147          1,655,734              7.45
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   32,011            304,473              9.51
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 67,651            809,392             11.96
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 223,432          1,816,326              8.13
  13     Foreign Languages                                                                   33,716            280,400              8.32
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,260          1,044,219             12.39
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         154,844          1,350,164              8.72
  17     Health Occupations - Respiratory Therapy                                            34,768            405,650             11.67
  18     Health Occupations - Vocational Nursing                                             50,672            391,885              7.73
  19     Mathematics                                                                        200,452          1,447,621              7.22
  20     Mechanics and Repairers - Automotive                                                24,576            167,954              6.83
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      86,928            876,895             10.09
  24     Protective Services and Public Administration                                      119,388            765,880              6.42
  25     Psychology, Social Sciences, and History                                           272,112          1,901,514              6.99
  26     Visual and Performing Arts                                                          97,536          1,227,885             12.59
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,284,443     $   19,333,400     $         8.46
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         30,768   $        15,342   $          0.50
  2    Architecture and Precision Production Trades                                        13,082            68,037              5.20
  3    Biology, Physical Sciences, and Science Technology                                 230,464           164,817              0.72
  4    Business Management, Marketing, and Administrative Services                        237,535           518,861              2.18
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      68,101            35,926              0.53
  7    Computer and Information Sciences                                                  222,147           160,935              0.72
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   32,011            62,528              1.95
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 67,651           275,367              4.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 223,432           203,780              0.91
 13    Foreign Languages                                                                   33,716            31,343              0.93
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,260           278,921              3.31
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         154,844           170,347              1.10
 17    Health Occupations - Respiratory Therapy                                            34,768            60,383              1.74
 18    Health Occupations - Vocational Nursing                                             50,672            43,048              0.85
 19    Mathematics                                                                        200,452           122,637              0.61
 20    Mechanics and Repairers - Automotive                                                24,576            12,845              0.52
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      86,928           170,915              1.97
 24    Protective Services and Public Administration                                      119,388           111,469              0.93
 25    Psychology, Social Sciences, and History                                           272,112           156,061              0.57
 26    Visual and Performing Arts                                                          97,536           259,389              2.66
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,284,443     $    2,922,951    $         1.28
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         30,768   $         52,069   $          1.69
  2    Architecture and Precision Production Trades                                        13,082             22,394              1.71
  3    Biology, Physical Sciences, and Science Technology                                 230,464            532,800              2.31
  4    Business Management, Marketing, and Administrative Services                        237,535          1,086,930              4.58
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      68,101             86,541              1.27
  7    Computer and Information Sciences                                                  222,147            612,381              2.76
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                   32,011            114,790              3.59
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 67,651            265,300              3.92
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 223,432            725,024              3.24
 13    Foreign Languages                                                                   33,716            115,130              3.41
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,260            430,598              5.11
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         154,844            564,742              3.65
 17    Health Occupations - Respiratory Therapy                                            34,768            207,161              5.96
 18    Health Occupations - Vocational Nursing                                             50,672            147,556              2.91
 19    Mathematics                                                                        200,452            528,744              2.64
 20    Mechanics and Repairers - Automotive                                                24,576             57,488              2.34
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                      86,928            360,683              4.15
 24    Protective Services and Public Administration                                      119,388            180,175              1.51
 25    Psychology, Social Sciences, and History                                           272,112            664,563              2.44
 26    Visual and Performing Arts                                                          97,536            581,061              5.96
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,284,443     $    7,336,130     $         3.21
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,514,901   $          1.10
           Student Services                                                                                         1,342,880              0.59
           Academic Support                                                                                         2,373,826              1.04
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,473,294                0.64
           Equipment Depreciation                                                                                     215,731                0.09
           Local Benefits                                                                                           1,153,687                0.51
                                                      Total                                   2,284,443    $      9,074,319      $          3.97

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,355,735    $             -      $            -       $      7,355,735
          Research                                                               -                                        -                    -
          Public Service                                                   664,922                                  390,318            1,055,240
          Academic Support                                               1,641,967                                  731,859            2,373,826
          Student Services                                               1,231,357                                  111,523            1,342,880
          Instructional Support                                          1,760,969                                  753,932            2,514,901
          Operation and Maintenance of Plant                             1,011,576                68,072          1,510,667            2,590,315
          Scholarships and Fellowships                                           -                                1,473,294            1,473,294
          Other                                                                                1,153,687                               1,153,687
                                                          Total $       13,666,526    $           68,072   $        4,971,593   $     18,706,191

          Depreciation Expense - Equipment                                                                            215,731             215,731

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) 2004
003540 Amarillo College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         13,567   $        127,574   $          9.40
   2     Architecture and Precision Production Trades                                        33,352            352,564             10.57
   3     Biology, Physical Sciences, and Science Technology                                 446,848          3,849,314              8.61
   4     Business Management, Marketing, and Administrative Services                        235,657          2,146,928              9.11
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      30,325            279,737              9.22
   7     Computer and Information Sciences                                                  308,684          2,748,166              8.90
   8     Construction Trades                                                                  3,915             41,019             10.48
   9     Consumer and Homemaking Education                                                  162,980          1,263,674              7.75
  10     Engineering                                                                          1,384             12,621              9.12
  11     Engineering Related                                                                187,158          1,833,687              9.80
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 719,941          6,880,970              9.56
  13     Foreign Languages                                                                   58,180            531,908              9.14
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             252,722          2,592,176             10.26
  15     Health Occupations - Dental Hygiene                                                 51,640            488,004              9.45
  16     Health Occupations - Other                                                         380,852          3,587,029              9.42
  17     Health Occupations - Respiratory Therapy                                            32,400            306,426              9.46
  18     Health Occupations - Vocational Nursing                                             92,800            971,355             10.47
  19     Mathematics                                                                        529,280          4,623,933              8.74
  20     Mechanics and Repairers - Automotive                                                87,606            926,084             10.57
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           136,614          1,444,203             10.57
  22     Mechanics and Repairers - Electronics                                                6,464             68,331             10.57
  23     Physical Education and Fitness                                                     128,832            917,098              7.12
  24     Protective Services and Public Administration                                      268,912          2,635,268              9.80
  25     Psychology, Social Sciences, and History                                           473,730          3,458,311              7.30
  26     Visual and Performing Arts                                                         216,048          1,983,146              9.18
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,859,891     $   44,069,528     $         9.07
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         13,567   $         29,504   $          2.17
  2    Architecture and Precision Production Trades                                        33,352            105,127              3.15
  3    Biology, Physical Sciences, and Science Technology                                 446,848            607,239              1.36
  4    Business Management, Marketing, and Administrative Services                        235,657            473,808              2.01
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      30,325             57,519              1.90
  7    Computer and Information Sciences                                                  308,684            480,718              1.56
  8    Construction Trades                                                                  3,915             12,761              3.26
  9    Consumer and Homemaking Education                                                  162,980            192,048              1.18
 10    Engineering                                                                          1,384              3,052              2.21
 11    Engineering Related                                                                187,158            505,806              2.70
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 719,941          1,528,955              2.12
 13    Foreign Languages                                                                   58,180             95,394              1.64
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             252,722            584,082              2.31
 15    Health Occupations - Dental Hygiene                                                 51,640             97,256              1.88
 16    Health Occupations - Other                                                         380,852            818,943              2.15
 17    Health Occupations - Respiratory Therapy                                            32,400             57,470              1.77
 18    Health Occupations - Vocational Nursing                                             92,800            188,378              2.03
 19    Mathematics                                                                        529,280            784,882              1.48
 20    Mechanics and Repairers - Automotive                                                87,606            276,139              3.15
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           136,614            430,925              3.15
 22    Mechanics and Repairers - Electronics                                                6,464             20,375              3.15
 23    Physical Education and Fitness                                                     128,832             93,766              0.73
 24    Protective Services and Public Administration                                      268,912          1,002,342              3.73
 25    Psychology, Social Sciences, and History                                           473,730            394,629              0.83
 26    Visual and Performing Arts                                                         216,048            355,867              1.65
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,859,891     $    9,196,985     $         1.89
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         13,567   $         34,982   $          2.58
  2    Architecture and Precision Production Trades                                        33,352             92,346              2.77
  3    Biology, Physical Sciences, and Science Technology                                 446,848          1,164,176              2.61
  4    Business Management, Marketing, and Administrative Services                        235,657            577,285              2.45
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      30,325             81,203              2.68
  7    Computer and Information Sciences                                                  308,684            832,029              2.70
  8    Construction Trades                                                                  3,915             10,053              2.57
  9    Consumer and Homemaking Education                                                  162,980            313,749              1.93
 10    Engineering                                                                          1,384              3,133              2.26
 11    Engineering Related                                                                187,158            457,573              2.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 719,941          2,004,199              2.78
 13    Foreign Languages                                                                   58,180            165,970              2.85
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             252,722            832,905              3.30
 15    Health Occupations - Dental Hygiene                                                 51,640            150,616              2.92
 16    Health Occupations - Other                                                         380,852            997,077              2.62
 17    Health Occupations - Respiratory Therapy                                            32,400             98,292              3.03
 18    Health Occupations - Vocational Nursing                                             92,800            351,445              3.79
 19    Mathematics                                                                        529,280          1,377,833              2.60
 20    Mechanics and Repairers - Automotive                                                87,606            242,566              2.77
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           136,614            378,006              2.77
 22    Mechanics and Repairers - Electronics                                                6,464             17,898              2.77
 23    Physical Education and Fitness                                                     128,832            224,247              1.74
 24    Protective Services and Public Administration                                      268,912            382,452              1.42
 25    Psychology, Social Sciences, and History                                           473,730            860,778              1.82
 26    Visual and Performing Arts                                                         216,048            622,629              2.88
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,859,891     $   12,273,442     $         2.53
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        6,566,292   $          1.35
           Student Services                                                                                         2,277,970              0.47
           Academic Support                                                                                         2,172,358              0.45
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             7,735,482                1.59
           Equipment Depreciation                                                                                     498,569                0.10
           Local Benefits                                                                                           3,348,430                0.69
                                                      Total                                   4,859,891    $     22,599,101      $          4.65

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,300,862     $           6,884    $          3,052     $     12,310,798
          Research                                                               -                                        -                    -
          Public Service                                                 1,291,821                                1,123,274            2,415,095
          Academic Support                                               1,856,377                                  315,981            2,172,358
          Student Services                                               2,052,427                                  225,543            2,277,970
          Instructional Support                                          4,108,237                                2,458,055            6,566,292
          Operation and Maintenance of Plant                             1,927,621               677,268          4,197,942            6,802,831
          Scholarships and Fellowships                                           -                                7,735,482            7,735,482
          Other                                                                                3,348,430                               3,348,430
                                                          Total $       23,537,345    $          684,152   $       16,059,329   $     40,280,826

          Depreciation Expense - Equipment                                                                            498,569             498,569

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) 2004
006661 Angelina College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          4,640   $         31,120   $          6.71
   2     Architecture and Precision Production Trades                                        26,528            431,395             16.26
   3     Biology, Physical Sciences, and Science Technology                                 198,916          1,474,914              7.41
   4     Business Management, Marketing, and Administrative Services                        133,694          1,157,498              8.66
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       9,744             96,539              9.91
   7     Computer and Information Sciences                                                   47,540            535,646             11.27
   8     Construction Trades                                                                 13,872            114,893              8.28
   9     Consumer and Homemaking Education                                                   42,517            382,522              9.00
  10     Engineering                                                                          2,784             28,073             10.08
  11     Engineering Related                                                                 40,800            338,157              8.29
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 400,408          2,819,504              7.04
  13     Foreign Languages                                                                   39,928            257,431              6.45
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,266          1,614,980              9.11
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         224,714          1,878,429              8.36
  17     Health Occupations - Respiratory Therapy                                            18,944            256,931             13.56
  18     Health Occupations - Vocational Nursing                                             72,720            572,051              7.87
  19     Mathematics                                                                        276,426          1,995,815              7.22
  20     Mechanics and Repairers - Automotive                                                10,096            116,155             11.51
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,848             87,156              9.85
  22     Mechanics and Repairers - Electronics                                                   96                710              7.39
  23     Physical Education and Fitness                                                      45,936            412,353              8.98
  24     Protective Services and Public Administration                                      259,821          1,651,187              6.36
  25     Psychology, Social Sciences, and History                                           344,224          2,230,265              6.48
  26     Visual and Performing Arts                                                         118,400            987,533              8.34
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,518,862     $   19,471,258     $         7.73
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,640   $         4,109   $          0.89
  2    Architecture and Precision Production Trades                                        26,528            72,806              2.74
  3    Biology, Physical Sciences, and Science Technology                                 198,916           160,286              0.81
  4    Business Management, Marketing, and Administrative Services                        133,694           116,091              0.87
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       9,744            11,954              1.23
  7    Computer and Information Sciences                                                   47,540            98,672              2.08
  8    Construction Trades                                                                 13,872            13,614              0.98
  9    Consumer and Homemaking Education                                                   42,517            65,911              1.55
 10    Engineering                                                                          2,784             5,168              1.86
 11    Engineering Related                                                                 40,800            40,276              0.99
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 400,408           217,217              0.54
 13    Foreign Languages                                                                   39,928            16,037              0.40
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,266           223,939              1.26
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         224,714           239,075              1.06
 17    Health Occupations - Respiratory Therapy                                            18,944            37,233              1.97
 18    Health Occupations - Vocational Nursing                                             72,720            62,269              0.86
 19    Mathematics                                                                        276,426           149,550              0.54
 20    Mechanics and Repairers - Automotive                                                10,096            17,676              1.75
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,848            12,698              1.44
 22    Mechanics and Repairers - Electronics                                                   96               150              1.56
 23    Physical Education and Fitness                                                      45,936            50,095              1.09
 24    Protective Services and Public Administration                                      259,821           192,252              0.74
 25    Psychology, Social Sciences, and History                                           344,224           150,093              0.44
 26    Visual and Performing Arts                                                         118,400           160,151              1.35
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,518,862     $    2,117,322    $         0.84
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,640   $         7,154   $          1.54
  2    Architecture and Precision Production Trades                                        26,528           245,064              9.24
  3    Biology, Physical Sciences, and Science Technology                                 198,916           463,380              2.33
  4    Business Management, Marketing, and Administrative Services                        133,694           469,272              3.51
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       9,744            42,886              4.40
  7    Computer and Information Sciences                                                   47,540           233,530              4.91
  8    Construction Trades                                                                 13,872            41,915              3.02
  9    Consumer and Homemaking Education                                                   42,517           134,662              3.17
 10    Engineering                                                                          2,784            10,991              3.95
 11    Engineering Related                                                                 40,800           123,280              3.02
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 400,408           888,767              2.22
 13    Foreign Languages                                                                   39,928            70,525              1.77
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,266           632,443              3.57
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         224,714           677,705              3.02
 17    Health Occupations - Respiratory Therapy                                            18,944           138,628              7.32
 18    Health Occupations - Vocational Nursing                                             72,720           198,581              2.73
 19    Mathematics                                                                        276,426           663,318              2.40
 20    Mechanics and Repairers - Automotive                                                10,096            55,274              5.47
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,848            36,594              4.14
 22    Mechanics and Repairers - Electronics                                                   96               149              1.55
 23    Physical Education and Fitness                                                      45,936           165,678              3.61
 24    Protective Services and Public Administration                                      259,821           347,048              1.34
 25    Psychology, Social Sciences, and History                                           344,224           607,088              1.76
 26    Visual and Performing Arts                                                         118,400           320,697              2.71
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,518,862     $    6,574,629    $         2.61
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,436,339   $          0.57
           Student Services                                                                                         1,154,393              0.46
           Academic Support                                                                                         1,682,361              0.67
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             5,621,757                2.23
           Equipment Depreciation                                                                                     221,817                0.09
           Local Benefits                                                                                             662,640                0.26
                                                      Total                                   2,518,862    $     10,779,307      $          4.28

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,582,358    $           5,489    $          5,168     $      6,593,015
          Research                                                               -                                        -                    -
          Public Service                                                   647,161                                  204,739              851,900
          Academic Support                                               1,221,598                                  460,763            1,682,361
          Student Services                                                 908,945                                  245,448            1,154,393
          Instructional Support                                            803,624                                  632,715            1,436,339
          Operation and Maintenance of Plant                               664,684                89,503          1,763,066            2,517,253
          Scholarships and Fellowships                                           -                                5,621,757            5,621,757
          Other                                                                                  662,640                                 662,640
                                                          Total $       10,828,370    $           94,992   $        8,933,656   $     19,857,018

          Depreciation Expense - Equipment                                                                            221,817             221,817

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) 2004
012015 Austin Community College
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         74,500   $         780,763   $         10.48
   2     Architecture and Precision Production Trades                                       137,446           1,873,440             13.63
   3     Biology, Physical Sciences, and Science Technology                               1,301,141          12,670,941              9.74
   4     Business Management, Marketing, and Administrative Services                        594,446           6,604,289             11.11
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     144,050           1,789,680             12.42
   7     Computer and Information Sciences                                                  438,233           4,844,154             11.05
   8     Construction Trades                                                                 26,504             328,813             12.41
   9     Consumer and Homemaking Education                                                  188,037           2,135,298             11.36
  10     Engineering                                                                          5,536             116,669             21.07
  11     Engineering Related                                                                284,258           4,183,270             14.72
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,596,272          15,395,033              9.64
  13     Foreign Languages                                                                  687,769           6,077,588              8.84
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             246,436           3,870,456             15.71
  15     Health Occupations - Dental Hygiene                                                 11,776             251,727             21.38
  16     Health Occupations - Other                                                         484,716           6,050,754             12.48
  17     Health Occupations - Respiratory Therapy                                               -                   -
  18     Health Occupations - Vocational Nursing                                            101,840           1,373,222             13.48
  19     Mathematics                                                                      1,528,557          13,384,210              8.76
  20     Mechanics and Repairers - Automotive                                                84,704           1,123,711             13.27
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,300             322,921             10.32
  22     Mechanics and Repairers - Electronics                                                3,348              41,076             12.27
  23     Physical Education and Fitness                                                     226,480           2,215,824              9.78
  24     Protective Services and Public Administration                                      230,037           2,507,471             10.90
  25     Psychology, Social Sciences, and History                                         2,388,016          19,214,320              8.05
  26     Visual and Performing Arts                                                         698,452           7,851,428             11.24
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          11,513,854     $   115,007,057     $         9.99
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         74,500   $        143,974   $          1.93
  2    Architecture and Precision Production Trades                                       137,446            361,632              2.63
  3    Biology, Physical Sciences, and Science Technology                               1,301,141          2,140,895              1.65
  4    Business Management, Marketing, and Administrative Services                        594,446          1,152,995              1.94
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     144,050            368,507              2.56
  7    Computer and Information Sciences                                                  438,233          1,021,092              2.33
  8    Construction Trades                                                                 26,504             79,501              3.00
  9    Consumer and Homemaking Education                                                  188,037            334,144              1.78
 10    Engineering                                                                          5,536             11,355              2.05
 11    Engineering Related                                                                284,258          1,023,284              3.60
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,596,272          1,443,694              0.90
 13    Foreign Languages                                                                  687,769            539,816              0.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             246,436            494,369              2.01
 15    Health Occupations - Dental Hygiene                                                 11,776             48,062              4.08
 16    Health Occupations - Other                                                         484,716          1,023,975              2.11
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            101,840            162,533              1.60
 19    Mathematics                                                                      1,528,557          1,128,980              0.74
 20    Mechanics and Repairers - Automotive                                                84,704            251,382              2.97
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,300             98,278              3.14
 22    Mechanics and Repairers - Electronics                                                3,348              8,521              2.55
 23    Physical Education and Fitness                                                     226,480            345,911              1.53
 24    Protective Services and Public Administration                                      230,037            531,619              2.31
 25    Psychology, Social Sciences, and History                                         2,388,016          1,516,545              0.64
 26    Visual and Performing Arts                                                         698,452          1,264,763              1.81
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          11,513,854     $   15,495,827     $         1.35
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         74,500   $        275,980   $          3.70
  2    Architecture and Precision Production Trades                                       137,446            846,147              6.16
  3    Biology, Physical Sciences, and Science Technology                               1,301,141          4,228,526              3.25
  4    Business Management, Marketing, and Administrative Services                        594,446          2,572,349              4.33
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     144,050            723,528              5.02
  7    Computer and Information Sciences                                                  438,233          1,700,668              3.88
  8    Construction Trades                                                                 26,504            120,951              4.56
  9    Consumer and Homemaking Education                                                  188,037            890,477              4.74
 10    Engineering                                                                          5,536             78,503             14.18
 11    Engineering Related                                                                284,258          1,783,304              6.27
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,596,272          6,220,478              3.90
 13    Foreign Languages                                                                  687,769          2,206,857              3.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             246,436          2,182,580              8.86
 15    Health Occupations - Dental Hygiene                                                 11,776            146,633             12.45
 16    Health Occupations - Other                                                         484,716          2,679,264              5.53
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            101,840            717,470              7.05
 19    Mathematics                                                                      1,528,557          4,852,318              3.17
 20    Mechanics and Repairers - Automotive                                                84,704            462,101              5.46
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,300             73,055              2.33
 22    Mechanics and Repairers - Electronics                                                3,348             16,340              4.88
 23    Physical Education and Fitness                                                     226,480            773,054              3.41
 24    Protective Services and Public Administration                                      230,037            861,766              3.75
 25    Psychology, Social Sciences, and History                                         2,388,016          6,132,440              2.57
 26    Visual and Performing Arts                                                         698,452          3,204,011              4.59
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          11,513,854     $   43,748,800     $         3.80
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      16,374,740    $          1.42
           Student Services                                                                                       10,937,891               0.95
           Academic Support                                                                                         8,299,186              0.72
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             9,878,834                0.86
           Equipment Depreciation                                                                                   4,267,517                0.37
           Local Benefits                                                                                           6,004,262                0.52
                                                      Total                                  11,513,854    $     55,762,430      $          4.84

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     43,860,345     $          30,597    $         11,355     $     43,902,297
          Research                                                               -                                        -                    -
          Public Service                                                 1,259,612                                1,734,375            2,993,987
          Academic Support                                               7,294,246                                1,004,940            8,299,186
          Student Services                                               9,676,779                                1,261,112           10,937,891
          Instructional Support                                        10,564,042                                 5,810,698           16,374,740
          Operation and Maintenance of Plant                             3,384,773               409,349          7,918,427           11,712,549
          Scholarships and Fellowships                                           -                                9,878,834            9,878,834
          Other                                                                                6,004,262                               6,004,262
                                                          Total $       76,039,797    $          439,946   $       27,619,741   $    104,099,484

          Depreciation Expense - Equipment                                                                          4,267,517           4,267,517

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) 2004
003549 Blinn College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         47,008   $        364,450   $          7.75
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                               1,161,440          6,656,144              5.73
   4     Business Management, Marketing, and Administrative Services                        326,714          2,524,936              7.73
   5     Career Pilot                                                                           720              6,240              8.67
   6     Communications                                                                       5,608             62,770             11.19
   7     Computer and Information Sciences                                                  195,819          1,748,126              8.93
   8     Construction Trades                                                                    840              7,282              8.67
   9     Consumer and Homemaking Education                                                  113,737            604,264              5.31
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 16,527            121,235              7.34
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 935,904          6,544,679              6.99
  13     Foreign Languages                                                                  174,180          1,072,476              6.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,640            904,763             11.96
  15     Health Occupations - Dental Hygiene                                                 16,224            349,504             21.54
  16     Health Occupations - Other                                                         239,756          1,736,471              7.24
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             60,592            586,022              9.67
  19     Mathematics                                                                        731,376          4,904,769              6.71
  20     Mechanics and Repairers - Automotive                                                   301              4,107             13.64
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                     230,928          1,706,843              7.39
  24     Protective Services and Public Administration                                      126,000            660,116              5.24
  25     Psychology, Social Sciences, and History                                         1,463,209          8,474,142              5.79
  26     Visual and Performing Arts                                                         171,651          1,304,404              7.60
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           6,094,174     $   40,343,743     $         6.62
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         47,008   $         53,690   $          1.14
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                               1,161,440          1,032,727              0.89
  4    Business Management, Marketing, and Administrative Services                        326,714            302,153              0.92
  5    Career Pilot                                                                           720              3,563              4.95
  6    Communications                                                                       5,608              8,900              1.59
  7    Computer and Information Sciences                                                  195,819            760,447              3.88
  8    Construction Trades                                                                    840              4,158              4.95
  9    Consumer and Homemaking Education                                                  113,737            123,018              1.08
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 16,527             63,114              3.82
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 935,904          1,013,548              1.08
 13    Foreign Languages                                                                  174,180            125,847              0.72
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,640            134,703              1.78
 15    Health Occupations - Dental Hygiene                                                 16,224            165,068             10.17
 16    Health Occupations - Other                                                         239,756            625,841              2.61
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             60,592            228,180              3.77
 19    Mathematics                                                                        731,376            527,259              0.72
 20    Mechanics and Repairers - Automotive                                                   301                187              0.62
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     230,928            251,016              1.09
 24    Protective Services and Public Administration                                      126,000             85,601              0.68
 25    Psychology, Social Sciences, and History                                         1,463,209          1,001,727              0.68
 26    Visual and Performing Arts                                                         171,651            292,375              1.70
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,094,174     $    6,803,122     $         1.12
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         47,008   $        171,151   $          3.64
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                               1,161,440          2,174,047              1.87
  4    Business Management, Marketing, and Administrative Services                        326,714          1,252,472              3.83
  5    Career Pilot                                                                           720                539              0.75
  6    Communications                                                                       5,608             37,215              6.64
  7    Computer and Information Sciences                                                  195,819            406,114              2.07
  8    Construction Trades                                                                    840                629              0.75
  9    Consumer and Homemaking Education                                                  113,737            143,458              1.26
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 16,527              9,037              0.55
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 935,904          2,751,582              2.94
 13    Foreign Languages                                                                  174,180            429,330              2.46
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,640            545,416              7.21
 15    Health Occupations - Dental Hygiene                                                 16,224            136,252              8.40
 16    Health Occupations - Other                                                         239,756            398,577              1.66
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             60,592            177,889              2.94
 19    Mathematics                                                                        731,376          2,205,390              3.02
 20    Mechanics and Repairers - Automotive                                                   301              3,026             10.05
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     230,928            769,992              3.33
 24    Protective Services and Public Administration                                      126,000            200,307              1.59
 25    Psychology, Social Sciences, and History                                         1,463,209          3,126,818              2.14
 26    Visual and Performing Arts                                                         171,651            502,241              2.93
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,094,174     $   15,441,482     $         2.53
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        4,454,488    $          0.73
           Student Services                                                                                         2,763,214               0.45
           Academic Support                                                                                         2,461,315               0.40
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             5,999,123                0.98
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                           2,420,999                0.40
                                                      Total                                   6,094,174    $     18,099,139      $          2.97

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     15,444,965     $           1,937    $            -        $    15,446,902
          Research                                                               -                                        -                    -
          Public Service                                                   592,803                                  627,596            1,220,399
          Academic Support                                               1,960,654                                  500,661            2,461,315
          Student Services                                               2,389,957                                  373,257            2,763,214
          Instructional Support                                          2,707,891                                1,746,597            4,454,488
          Operation and Maintenance of Plant                             1,020,709               353,829          5,295,305            6,669,843
          Scholarships and Fellowships                                           -                                5,999,123            5,999,123
          Other                                                                                2,420,999                               2,420,999
                                                          Total $       24,116,979    $          355,766   $       14,542,539    $    39,015,284

          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) 2004
007857 Brazosport College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                            464   $          4,221   $          9.10
   2     Architecture and Precision Production Trades                                        73,324            758,925             10.35
   3     Biology, Physical Sciences, and Science Technology                                 222,364          2,107,004              9.48
   4     Business Management, Marketing, and Administrative Services                        122,230            979,199              8.01
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         480              2,595              5.41
   7     Computer and Information Sciences                                                   63,390          1,307,695             20.63
   8     Construction Trades                                                                 55,636            676,325             12.16
   9     Consumer and Homemaking Education                                                   39,689            914,266             23.04
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 91,004            716,552              7.87
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 196,400          1,799,228              9.16
  13     Foreign Languages                                                                   11,536            124,960             10.83
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               3,500             31,859              9.10
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          82,227            936,710             11.39
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             24,480            275,125             11.24
  19     Mathematics                                                                        194,160          1,717,295              8.84
  20     Mechanics and Repairers - Automotive                                                20,688            223,374             10.80
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             9,886            209,815             21.22
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      28,144            311,107             11.05
  24     Protective Services and Public Administration                                       60,360            568,218              9.41
  25     Psychology, Social Sciences, and History                                           229,388          2,084,648              9.09
  26     Visual and Performing Arts                                                          57,892            725,765             12.54
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,587,242     $   16,474,887     $        10.38
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            464   $         1,349   $          2.91
  2    Architecture and Precision Production Trades                                        73,324           122,947              1.68
  3    Biology, Physical Sciences, and Science Technology                                 222,364           291,233              1.31
  4    Business Management, Marketing, and Administrative Services                        122,230           155,155              1.27
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         480               -
  7    Computer and Information Sciences                                                   63,390           267,289              4.22
  8    Construction Trades                                                                 55,636           139,674              2.51
  9    Consumer and Homemaking Education                                                   39,689           500,023             12.60
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 91,004            62,483              0.69
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 196,400           167,833              0.85
 13    Foreign Languages                                                                   11,536            13,757              1.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               3,500            10,191              2.91
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          82,227           254,158              3.09
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             24,480            30,298              1.24
 19    Mathematics                                                                        194,160           185,385              0.95
 20    Mechanics and Repairers - Automotive                                                20,688            34,655              1.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             9,886           109,932             11.12
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      28,144            34,801              1.24
 24    Protective Services and Public Administration                                       60,360           173,164              2.87
 25    Psychology, Social Sciences, and History                                           229,388           182,628              0.80
 26    Visual and Performing Arts                                                          57,892           120,559              2.08
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,587,242     $    2,857,514    $         1.80
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            464   $           364   $          0.78
  2    Architecture and Precision Production Trades                                        73,324           239,641              3.27
  3    Biology, Physical Sciences, and Science Technology                                 222,364           613,831              2.76
  4    Business Management, Marketing, and Administrative Services                        122,230           163,356              1.34
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         480               -
  7    Computer and Information Sciences                                                   63,390           697,765             11.01
  8    Construction Trades                                                                 55,636           235,923              4.24
  9    Consumer and Homemaking Education                                                   39,689           199,713              5.03
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 91,004           162,167              1.78
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 196,400           569,797              2.90
 13    Foreign Languages                                                                   11,536            48,848              4.23
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               3,500             2,750              0.79
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          82,227           238,092              2.90
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             24,480           112,506              4.60
 19    Mathematics                                                                        194,160           482,420              2.48
 20    Mechanics and Repairers - Automotive                                                20,688            76,895              3.72
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             9,886            46,446              4.70
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      28,144           124,180              4.41
 24    Protective Services and Public Administration                                       60,360            68,791              1.14
 25    Psychology, Social Sciences, and History                                           229,388           662,113              2.89
 26    Visual and Performing Arts                                                          57,892           292,283              5.05
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,587,242     $    5,037,881    $         3.17
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,097,859   $          1.95
           Student Services                                                                                         1,541,374              0.97
           Academic Support                                                                                           728,493              0.46
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,253,215                1.42
           Equipment Depreciation                                                                                     206,537                0.13
           Local Benefits                                                                                             752,014                0.47
                                                      Total                                   1,587,242    $      8,579,492      $          5.41

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,037,881    $          57,752    $            -       $      5,095,633
          Research                                                               -                                        -                    -
          Public Service                                                   123,076                                   24,989              148,065
          Academic Support                                                 573,400                                  155,093              728,493
          Student Services                                               1,037,651                                  503,723            1,541,374
          Instructional Support                                          2,045,495                                1,052,364            3,097,859
          Operation and Maintenance of Plant                               318,298                36,204          1,697,186            2,051,688
          Scholarships and Fellowships                                           -                                2,253,215            2,253,215
          Other                                                                                  752,014                                 752,014
                                                          Total $        9,135,801    $           93,956   $        5,686,570   $     14,916,327

          Depreciation Expense - Equipment                                                                            206,537             206,537

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) 2004
004003 Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         50,640   $        555,986   $         10.98
   2     Architecture and Precision Production Trades                                        64,372          1,417,701             22.02
   3     Biology, Physical Sciences, and Science Technology                                 259,920          2,888,266             11.11
   4     Business Management, Marketing, and Administrative Services                        707,752          7,398,736             10.45
   5     Career Pilot                                                                        20,128            967,603             48.07
   6     Communications                                                                      49,840            520,920             10.45
   7     Computer and Information Sciences                                                  511,816          6,370,716             12.45
   8     Construction Trades                                                                 40,480            413,163             10.21
   9     Consumer and Homemaking Education                                                  321,398          3,046,257              9.48
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                160,720          1,367,425              8.51
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 614,072          6,694,522             10.90
  13     Foreign Languages                                                                   71,312            730,699             10.25
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             204,480          3,272,155             16.00
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         105,815          1,507,945             14.25
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            106,784          1,447,194             13.55
  19     Mathematics                                                                        538,072          5,357,320              9.96
  20     Mechanics and Repairers - Automotive                                                59,184            794,631             13.43
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,084            336,564             11.57
  22     Mechanics and Repairers - Electronics                                                2,016            225,652            111.93
  23     Physical Education and Fitness                                                     120,124          1,411,391             11.75
  24     Protective Services and Public Administration                                      199,035          2,213,297             11.12
  25     Psychology, Social Sciences, and History                                           893,952          9,152,170             10.24
  26     Visual and Performing Arts                                                         156,716          1,713,390             10.93
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,287,712     $   59,803,702     $        11.31
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         50,640   $         51,136   $          1.01
  2    Architecture and Precision Production Trades                                        64,372            535,936              8.33
  3    Biology, Physical Sciences, and Science Technology                                 259,920            226,102              0.87
  4    Business Management, Marketing, and Administrative Services                        707,752            543,024              0.77
  5    Career Pilot                                                                        20,128            581,167             28.87
  6    Communications                                                                      49,840             31,646              0.63
  7    Computer and Information Sciences                                                  511,816          1,160,273              2.27
  8    Construction Trades                                                                 40,480             41,256              1.02
  9    Consumer and Homemaking Education                                                  321,398            431,661              1.34
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                160,720             34,318              0.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 614,072            435,622              0.71
 13    Foreign Languages                                                                   71,312             26,461              0.37
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             204,480            533,554              2.61
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         105,815            189,887              1.79
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            106,784            172,032              1.61
 19    Mathematics                                                                        538,072            248,744              0.46
 20    Mechanics and Repairers - Automotive                                                59,184            211,760              3.58
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,084             55,472              1.91
 22    Mechanics and Repairers - Electronics                                                2,016            102,542             50.86
 23    Physical Education and Fitness                                                     120,124            220,282              1.83
 24    Protective Services and Public Administration                                      199,035            193,162              0.97
 25    Psychology, Social Sciences, and History                                           893,952            347,854              0.39
 26    Visual and Performing Arts                                                         156,716            125,943              0.80
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,287,712     $    6,499,834     $         1.23
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         50,640   $        110,491   $          2.18
  2    Architecture and Precision Production Trades                                        64,372            380,468              5.91
  3    Biology, Physical Sciences, and Science Technology                                 259,920            638,036              2.45
  4    Business Management, Marketing, and Administrative Services                        707,752          1,344,091              1.90
  5    Career Pilot                                                                        20,128            229,689             11.41
  6    Communications                                                                      49,840            101,145              2.03
  7    Computer and Information Sciences                                                  511,816          1,224,674              2.39
  8    Construction Trades                                                                 40,480             56,669              1.40
  9    Consumer and Homemaking Education                                                  321,398            111,708              0.35
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                160,720             81,499              0.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 614,072          1,476,812              2.40
 13    Foreign Languages                                                                   71,312            148,896              2.09
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             204,480          1,146,212              5.61
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         105,815            494,023              4.67
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            106,784            443,581              4.15
 19    Mathematics                                                                        538,072            918,338              1.71
 20    Mechanics and Repairers - Automotive                                                59,184            121,975              2.06
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,084             54,600              1.88
 22    Mechanics and Repairers - Electronics                                                2,016            107,410             53.28
 23    Physical Education and Fitness                                                     120,124            255,643              2.13
 24    Protective Services and Public Administration                                      199,035            470,149              2.36
 25    Psychology, Social Sciences, and History                                           893,952          1,842,661              2.06
 26    Visual and Performing Arts                                                         156,716            367,021              2.34
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,287,712     $   12,125,791     $         2.29
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      10,404,138    $          1.97
           Student Services                                                                                         5,535,317              1.05
           Academic Support                                                                                         7,169,015              1.36
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             9,570,129                1.81
           Equipment Depreciation                                                                                   1,005,799                0.19
           Local Benefits                                                                                           7,493,679                1.42
                                                      Total                                   5,287,712    $     41,178,077      $          7.79

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,142,806     $          12,103    $            -       $     12,154,909
          Research                                                               -                                        -                    -
          Public Service                                               19,369,502                                 2,603,966           21,973,468
          Academic Support                                               5,430,049                                1,738,966            7,169,015
          Student Services                                               4,786,833                                  748,484            5,535,317
          Instructional Support                                          6,017,554                                4,386,584           10,404,138
          Operation and Maintenance of Plant                             2,070,602               630,186          4,793,533            7,494,321
          Scholarships and Fellowships                                     179,835                                9,570,129            9,749,964
          Other                                                                                7,493,679                               7,493,679
                                                          Total $       49,997,181    $          642,289   $       23,841,662   $     74,481,132

          Depreciation Expense - Equipment                                                                          1,005,799           1,005,799

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) 2004
003553 Cisco Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          6,768   $         67,695   $         10.00
   2     Architecture and Precision Production Trades                                         7,360             20,033              2.72
   3     Biology, Physical Sciences, and Science Technology                                 151,744            620,150              4.09
   4     Business Management, Marketing, and Administrative Services                        124,818            598,482              4.79
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   12,639             77,704              6.15
   8     Construction Trades                                                                  2,560             26,388             10.31
   9     Consumer and Homemaking Education                                                   66,138            250,467              3.79
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  8,832             91,045             10.31
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 239,088          1,057,821              4.42
  13     Foreign Languages                                                                   10,752             74,147              6.90
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              32,736            287,510              8.78
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          63,410            253,206              3.99
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            109,680            553,887              5.05
  19     Mathematics                                                                        153,200            655,968              4.28
  20     Mechanics and Repairers - Automotive                                                41,568            220,236              5.30
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                1,200             17,258             14.38
  23     Physical Education and Fitness                                                      53,040            570,847             10.76
  24     Protective Services and Public Administration                                       28,464            175,466              6.16
  25     Psychology, Social Sciences, and History                                           270,768          1,063,802              3.93
  26     Visual and Performing Arts                                                          43,392            339,039              7.81
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,428,157     $    7,021,150     $         4.92
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          6,768   $        16,066   $          2.37
  2    Architecture and Precision Production Trades                                         7,360             2,094              0.28
  3    Biology, Physical Sciences, and Science Technology                                 151,744            89,900              0.59
  4    Business Management, Marketing, and Administrative Services                        124,818            81,285              0.65
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   12,639            15,148              1.20
  8    Construction Trades                                                                  2,560             5,667              2.21
  9    Consumer and Homemaking Education                                                   66,138            42,119              0.64
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  8,832            19,557              2.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 239,088           147,544              0.62
 13    Foreign Languages                                                                   10,752            11,851              1.10
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              32,736            73,180              2.24
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          63,410            30,288              0.48
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            109,680           104,268              0.95
 19    Mathematics                                                                        153,200            79,014              0.52
 20    Mechanics and Repairers - Automotive                                                41,568            49,216              1.18
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,200             3,151              2.63
 23    Physical Education and Fitness                                                      53,040           144,775              2.73
 24    Protective Services and Public Administration                                       28,464            26,999              0.95
 25    Psychology, Social Sciences, and History                                           270,768           129,932              0.48
 26    Visual and Performing Arts                                                          43,392            77,612              1.79
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,428,157     $    1,149,666    $         0.80
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          6,768   $        38,535   $          5.69
  2    Architecture and Precision Production Trades                                         7,360             3,700              0.50
  3    Biology, Physical Sciences, and Science Technology                                 151,744           236,680              1.56
  4    Business Management, Marketing, and Administrative Services                        124,818           275,719              2.21
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   12,639            38,104              3.01
  8    Construction Trades                                                                  2,560            15,768              6.16
  9    Consumer and Homemaking Education                                                   66,138            80,395              1.22
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  8,832            54,401              6.16
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 239,088           447,728              1.87
 13    Foreign Languages                                                                   10,752            41,495              3.86
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              32,736           150,998              4.61
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          63,410           100,243              1.58
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            109,680           237,428              2.16
 19    Mathematics                                                                        153,200           280,567              1.83
 20    Mechanics and Repairers - Automotive                                                41,568            90,601              2.18
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,200            11,785              9.82
 23    Physical Education and Fitness                                                      53,040           323,459              6.10
 24    Protective Services and Public Administration                                       28,464            93,399              3.28
 25    Psychology, Social Sciences, and History                                           270,768           410,032              1.51
 26    Visual and Performing Arts                                                          43,392           177,479              4.09
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,428,157     $    3,108,516    $         2.18
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,118,892   $          0.78
           Student Services                                                                                           686,802              0.48
           Academic Support                                                                                           447,980              0.31
           Research                                                                                                       -
           Scholarships and Fellowships                                                                                   -
           Equipment Depreciation                                                                                     130,002                0.09
           Local Benefits                                                                                             379,292                0.27
                                                      Total                                   1,428,157    $      2,762,968      $          1.93

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,108,516    $           1,451    $            -       $      3,109,967
          Research                                                               -                                        -                    -
          Public Service                                                         -                                      409                  409
          Academic Support                                                 346,104                                  101,876              447,980
          Student Services                                                 482,591                                  204,211              686,802
          Instructional Support                                            589,741                                  529,151            1,118,892
          Operation and Maintenance of Plant                               233,375                62,405          2,299,447            2,595,227
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  379,292                                 379,292
                                                          Total $        4,760,327    $           63,856   $        3,135,094   $      7,959,277

          Depreciation Expense - Equipment                                                                            130,002             130,002

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) 2004
003554 Clarendon College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         31,040   $       352,644   $         11.36
   2     Architecture and Precision Production Trades                                           -                 -
   3     Biology, Physical Sciences, and Science Technology                                  59,616           367,012              6.16
   4     Business Management, Marketing, and Administrative Services                         24,320           166,302              6.84
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         -                 -
   7     Computer and Information Sciences                                                   26,352           306,613             11.64
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                    3,120            14,082              4.51
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    -                 -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,264           570,319              6.85
  13     Foreign Languages                                                                   15,360            58,136              3.78
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          23,586            86,893              3.68
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             23,360           204,904              8.77
  19     Mathematics                                                                         48,992           270,861              5.53
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      30,896           320,931             10.39
  24     Protective Services and Public Administration                                        2,064             8,791              4.26
  25     Psychology, Social Sciences, and History                                            69,456           469,788              6.76
  26     Visual and Performing Arts                                                          25,856           181,171              7.01
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             467,282     $    3,378,448    $         7.23
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         31,040   $        62,221   $          2.00
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  59,616            36,347              0.61
  4    Business Management, Marketing, and Administrative Services                         24,320            15,936              0.66
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   26,352            38,431              1.46
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    3,120               589              0.19
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,264            55,825              0.67
 13    Foreign Languages                                                                   15,360             1,000              0.07
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          23,586             3,157              0.13
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             23,360            25,554              1.09
 19    Mathematics                                                                         48,992            18,420              0.38
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      30,896            80,798              2.62
 24    Protective Services and Public Administration                                        2,064               301              0.15
 25    Psychology, Social Sciences, and History                                            69,456            40,822              0.59
 26    Visual and Performing Arts                                                          25,856            18,909              0.73
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             467,282     $      398,310    $         0.85
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         31,040   $       183,045   $          5.90
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  59,616           124,433              2.09
  4    Business Management, Marketing, and Administrative Services                         24,320            66,235              2.72
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   26,352           177,021              6.72
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    3,120             2,700              0.87
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,264           226,455              2.72
 13    Foreign Languages                                                                   15,360             4,000              0.26
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          23,586             2,144              0.09
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             23,360            98,540              4.22
 19    Mathematics                                                                         48,992            82,961              1.69
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      30,896           133,253              4.31
 24    Protective Services and Public Administration                                        2,064             1,350              0.65
 25    Psychology, Social Sciences, and History                                            69,456           188,694              2.72
 26    Visual and Performing Arts                                                          25,856            72,817              2.82
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             467,282     $    1,363,648    $         2.92
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         710,370    $          1.52
           Student Services                                                                                          253,942               0.54
           Academic Support                                                                                          331,084               0.71
           Research                                                                                                      -
           Scholarships and Fellowships                                                                                  -
           Equipment Depreciation                                                                                     47,148                 0.10
           Local Benefits                                                                                            273,946                 0.59
                                                      Total                                     467,282    $      1,616,490      $          3.46

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,363,648    $             -      $           -        $      1,363,648
          Research                                                               -                                       -                     -
          Public Service                                                     2,058                                   9,064                11,122
          Academic Support                                                 227,291                                 103,793               331,084
          Student Services                                                 188,195                                  65,747               253,942
          Instructional Support                                            395,096                                 315,274               710,370
          Operation and Maintenance of Plant                               197,516                53,553           740,466               991,535
          Scholarships and Fellowships                                           -                                       -                     -
          Other                                                                                  273,946                                 273,946
                                                          Total $        2,373,804    $           53,553   $        1,234,344   $      3,661,701

          Depreciation Expense - Equipment                                                                             47,148              47,148

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) 2004
003546 Coastal Bend College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         38,856   $        339,378   $          8.73
   2     Architecture and Precision Production Trades                                        46,176            526,876             11.41
   3     Biology, Physical Sciences, and Science Technology                                 120,624          1,004,162              8.32
   4     Business Management, Marketing, and Administrative Services                        128,990          1,323,504             10.26
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       5,856             57,476              9.81
   7     Computer and Information Sciences                                                  196,365          2,132,430             10.86
   8     Construction Trades                                                                 14,949            176,916             11.83
   9     Consumer and Homemaking Education                                                  202,448          1,619,023              8.00
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 84,395            583,323              6.91
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 248,992          1,811,222              7.27
  13     Foreign Languages                                                                   15,372            136,970              8.91
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              11,200             88,475              7.90
  15     Health Occupations - Dental Hygiene                                                 41,376            610,161             14.75
  16     Health Occupations - Other                                                          77,879            579,511              7.44
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            195,936          1,598,239              8.16
  19     Mathematics                                                                        139,320          1,120,760              8.04
  20     Mechanics and Repairers - Automotive                                                32,780            268,123              8.18
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               13,568            132,464              9.76
  23     Physical Education and Fitness                                                      44,576            368,102              8.26
  24     Protective Services and Public Administration                                       52,704            555,234             10.53
  25     Psychology, Social Sciences, and History                                           194,736          1,446,638              7.43
  26     Visual and Performing Arts                                                          54,317            453,522              8.35
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,961,415     $   16,932,510     $         8.63
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         38,856   $        64,332   $          1.66
  2    Architecture and Precision Production Trades                                        46,176           122,240              2.65
  3    Biology, Physical Sciences, and Science Technology                                 120,624           129,261              1.07
  4    Business Management, Marketing, and Administrative Services                        128,990           255,395              1.98
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,856             6,527              1.11
  7    Computer and Information Sciences                                                  196,365           770,541              3.92
  8    Construction Trades                                                                 14,949            43,172              2.89
  9    Consumer and Homemaking Education                                                  202,448           226,594              1.12
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 84,395            58,969              0.70
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 248,992           170,989              0.69
 13    Foreign Languages                                                                   15,372            16,732              1.09
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              11,200             8,472              0.76
 15    Health Occupations - Dental Hygiene                                                 41,376           166,974              4.04
 16    Health Occupations - Other                                                          77,879            83,954              1.08
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            195,936           256,132              1.31
 19    Mathematics                                                                        139,320           123,592              0.89
 20    Mechanics and Repairers - Automotive                                                32,780            37,093              1.13
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               13,568            24,350              1.79
 23    Physical Education and Fitness                                                      44,576            40,661              0.91
 24    Protective Services and Public Administration                                       52,704           102,036              1.94
 25    Psychology, Social Sciences, and History                                           194,736           134,402              0.69
 26    Visual and Performing Arts                                                          54,317            83,458              1.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,961,415     $    2,925,876    $         1.49
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         38,856   $        96,877   $          2.49
  2    Architecture and Precision Production Trades                                        46,176           192,902              4.18
  3    Biology, Physical Sciences, and Science Technology                                 120,624           321,795              2.67
  4    Business Management, Marketing, and Administrative Services                        128,990           476,641              3.70
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,856            24,097              4.11
  7    Computer and Information Sciences                                                  196,365           461,482              2.35
  8    Construction Trades                                                                 14,949            65,197              4.36
  9    Consumer and Homemaking Education                                                  202,448           464,129              2.29
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 84,395           137,371              1.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 248,992           498,511              2.00
 13    Foreign Languages                                                                   15,372            49,752              3.24
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              11,200            28,647              2.56
 15    Health Occupations - Dental Hygiene                                                 41,376           253,463              6.13
 16    Health Occupations - Other                                                          77,879           138,453              1.78
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            195,936           443,667              2.26
 19    Mathematics                                                                        139,320           358,334              2.57
 20    Mechanics and Repairers - Automotive                                                32,780            80,721              2.46
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               13,568            45,900              3.38
 23    Physical Education and Fitness                                                      44,576           123,043              2.76
 24    Protective Services and Public Administration                                       52,704           211,530              4.01
 25    Psychology, Social Sciences, and History                                           194,736           419,298              2.15
 26    Visual and Performing Arts                                                          54,317           121,000              2.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,961,415     $    5,012,810    $         2.56
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,160,620   $          1.10
           Student Services                                                                                         1,976,513              1.01
           Academic Support                                                                                         1,294,525              0.66
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,759,451                0.90
           Equipment Depreciation                                                                                     949,843                0.48
           Local Benefits                                                                                             852,872                0.43
                                                      Total                                   1,961,415    $      8,993,824      $          4.59

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,018,499    $          26,153    $            -       $      5,044,652
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                               1,039,995                                  254,530            1,294,525
          Student Services                                               1,431,116                                  545,397            1,976,513
          Instructional Support                                          1,167,812                                  992,808            2,160,620
          Operation and Maintenance of Plant                               648,871               275,930          1,253,613            2,178,414
          Scholarships and Fellowships                                           -                                1,759,451            1,759,451
          Other                                                                                  852,872                                 852,872
                                                          Total $        9,306,293    $          302,083   $        4,805,799   $     14,414,175

          Depreciation Expense - Equipment                                                                            949,843             949,843

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) 2004
007096 College of the Mainland Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         12,000   $        178,133   $         14.84
   2     Architecture and Precision Production Trades                                        19,936          1,024,232             51.38
   3     Biology, Physical Sciences, and Science Technology                                 327,237          3,191,421              9.75
   4     Business Management, Marketing, and Administrative Services                         93,680          1,262,522             13.48
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      10,032            643,213             64.12
   7     Computer and Information Sciences                                                   61,216            951,921             15.55
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  100,464          1,567,231             15.60
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 21,168            230,205             10.88
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 259,320          2,766,884             10.67
  13     Foreign Languages                                                                   29,456            302,286             10.26
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              36,416          1,017,184             27.93
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          79,344            860,041             10.84
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        260,888          2,677,420             10.26
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,584            124,807             16.46
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      54,672            721,237             13.19
  24     Protective Services and Public Administration                                       54,608            526,491              9.64
  25     Psychology, Social Sciences, and History                                           270,384          2,907,863             10.75
  26     Visual and Performing Arts                                                          79,152          1,103,779             13.95
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,777,557     $   22,056,871     $        12.41
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         12,000   $        35,005   $          2.92
  2    Architecture and Precision Production Trades                                        19,936           407,898             20.46
  3    Biology, Physical Sciences, and Science Technology                                 327,237           289,423              0.88
  4    Business Management, Marketing, and Administrative Services                         93,680           180,925              1.93
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      10,032           199,817             19.92
  7    Computer and Information Sciences                                                   61,216           217,483              3.55
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  100,464           465,813              4.64
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 21,168            27,987              1.32
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 259,320           280,655              1.08
 13    Foreign Languages                                                                   29,456            22,967              0.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              36,416           264,402              7.26
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          79,344           114,522              1.44
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        260,888           241,826              0.93
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,584            24,496              3.23
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      54,672           148,602              2.72
 24    Protective Services and Public Administration                                       54,608            63,947              1.17
 25    Psychology, Social Sciences, and History                                           270,384           248,895              0.92
 26    Visual and Performing Arts                                                          79,152           191,813              2.42
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,777,557     $    3,426,476    $         1.93
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         12,000   $        58,570   $          4.88
  2    Architecture and Precision Production Trades                                        19,936           475,856             23.87
  3    Biology, Physical Sciences, and Science Technology                                 327,237           596,136              1.82
  4    Business Management, Marketing, and Administrative Services                         93,680           421,485              4.50
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      10,032           372,706             37.15
  7    Computer and Information Sciences                                                   61,216           303,082              4.95
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  100,464           393,503              3.92
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 21,168            53,059              2.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 259,320           658,941              2.54
 13    Foreign Languages                                                                   29,456            71,758              2.44
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              36,416           496,178             13.63
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          79,344           186,425              2.35
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        260,888           597,257              2.29
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,584            46,871              6.18
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      54,672           187,391              3.43
 24    Protective Services and Public Administration                                       54,608            77,751              1.42
 25    Psychology, Social Sciences, and History                                           270,384           753,718              2.79
 26    Visual and Performing Arts                                                          79,152           354,225              4.48
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,777,557     $    6,104,912    $         3.43
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        5,001,238   $          2.81
           Student Services                                                                                         1,694,946              0.95
           Academic Support                                                                                         1,110,818              0.62
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,786,358                1.00
           Equipment Depreciation                                                                                     193,140                0.11
           Local Benefits                                                                                           2,738,983                1.54
                                                      Total                                   1,777,557    $     12,525,483      $          7.05

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,235,338    $             -      $            -       $      6,235,338
          Research                                                               -                                        -                    -
          Public Service                                                 3,126,545                                1,956,391            5,082,936
          Academic Support                                                 861,502                                  249,316            1,110,818
          Student Services                                               1,527,102                                  167,844            1,694,946
          Instructional Support                                          3,260,319                                1,740,919            5,001,238
          Operation and Maintenance of Plant                             1,621,863               583,393          2,557,299            4,762,555
          Scholarships and Fellowships                                     123,658                                1,786,358            1,910,016
          Other                                                                                2,738,983                               2,738,983
                                                          Total $       16,756,327    $          583,393   $        8,458,127   $     25,797,847

          Depreciation Expense - Equipment                                                                            193,140             193,140

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) 2004
023614 Collin County Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         45,446   $        303,802   $          6.68
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 797,904          5,478,390              6.87
   4     Business Management, Marketing, and Administrative Services                        544,060          4,520,014              8.31
   5     Career Pilot                                                                         2,688             26,579              9.89
   6     Communications                                                                      58,959            542,788              9.21
   7     Computer and Information Sciences                                                  421,135          2,823,157              6.70
   8     Construction Trades                                                                  1,368             13,371              9.77
   9     Consumer and Homemaking Education                                                  166,802          1,097,685              6.58
  10     Engineering                                                                          2,768             51,254             18.52
  11     Engineering Related                                                                 87,377          1,202,736             13.76
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,341,339          9,819,934              7.32
  13     Foreign Languages                                                                  289,332          1,964,229              6.79
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,454          1,370,368             15.67
  15     Health Occupations - Dental Hygiene                                                 22,144            660,976             29.85
  16     Health Occupations - Other                                                          90,333            969,894             10.74
  17     Health Occupations - Respiratory Therapy                                            45,344            492,566             10.86
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                      1,038,380          6,301,115              6.07
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               128              1,127              8.80
  22     Mechanics and Repairers - Electronics                                                  720              6,979              9.69
  23     Physical Education and Fitness                                                     205,504          1,609,260              7.83
  24     Protective Services and Public Administration                                      262,392          2,591,595              9.88
  25     Psychology, Social Sciences, and History                                         1,368,384          8,437,900              6.17
  26     Visual and Performing Arts                                                         598,580          5,706,578              9.53
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           7,478,541     $   55,992,299     $         7.49
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         45,446   $         62,853   $          1.38
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                                 797,904          1,226,884              1.54
  4    Business Management, Marketing, and Administrative Services                        544,060          1,098,481              2.02
  5    Career Pilot                                                                         2,688             12,557              4.67
  6    Communications                                                                      58,959            106,115              1.80
  7    Computer and Information Sciences                                                  421,135            621,636              1.48
  8    Construction Trades                                                                  1,368              6,279              4.59
  9    Consumer and Homemaking Education                                                  166,802            229,759              1.38
 10    Engineering                                                                          2,768              8,564              3.09
 11    Engineering Related                                                                 87,377            399,199              4.57
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,341,339          1,941,929              1.45
 13    Foreign Languages                                                                  289,332            483,529              1.67
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,454            507,375              5.80
 15    Health Occupations - Dental Hygiene                                                 22,144            309,021             13.96
 16    Health Occupations - Other                                                          90,333            311,652              3.45
 17    Health Occupations - Respiratory Therapy                                            45,344            136,473              3.01
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,038,380          1,094,118              1.05
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               128                497              3.88
 22    Mechanics and Repairers - Electronics                                                  720              3,262              4.53
 23    Physical Education and Fitness                                                     205,504            412,309              2.01
 24    Protective Services and Public Administration                                      262,392          1,054,556              4.02
 25    Psychology, Social Sciences, and History                                         1,368,384          1,129,664              0.83
 26    Visual and Performing Arts                                                         598,580          1,721,112              2.88
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           7,478,541     $   12,877,824     $         1.72
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         45,446   $         85,870   $          1.89
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                                 797,904          1,528,747              1.92
  4    Business Management, Marketing, and Administrative Services                        544,060          1,564,989              2.88
  5    Career Pilot                                                                         2,688              4,849              1.80
  6    Communications                                                                      58,959            235,482              3.99
  7    Computer and Information Sciences                                                  421,135            764,445              1.82
  8    Construction Trades                                                                  1,368              2,424              1.77
  9    Consumer and Homemaking Education                                                  166,802            298,733              1.79
 10    Engineering                                                                          2,768             33,245             12.01
 11    Engineering Related                                                                 87,377            505,373              5.78
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,341,339          3,300,835              2.46
 13    Foreign Languages                                                                  289,332            493,387              1.71
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,454            564,566              6.46
 15    Health Occupations - Dental Hygiene                                                 22,144            276,391             12.48
 16    Health Occupations - Other                                                          90,333            349,991              3.87
 17    Health Occupations - Respiratory Therapy                                            45,344            201,362              4.44
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,038,380          1,663,641              1.60
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               128                193              1.51
 22    Mechanics and Repairers - Electronics                                                  720              1,260              1.75
 23    Physical Education and Fitness                                                     205,504            495,691              2.41
 24    Protective Services and Public Administration                                      262,392            641,655              2.45
 25    Psychology, Social Sciences, and History                                         1,368,384          2,638,777              1.93
 26    Visual and Performing Arts                                                         598,580          1,942,878              3.25
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           7,478,541     $   17,594,784     $         2.35
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        8,369,226   $          1.12
           Student Services                                                                                         5,227,268              0.70
           Academic Support                                                                                         5,978,436              0.80
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,783,769                0.37
           Equipment Depreciation                                                                                     693,526                0.09
           Local Benefits                                                                                           2,467,466                0.33
                                                      Total                                   7,478,541    $     25,519,691      $          3.41

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     17,638,967     $           3,082    $          8,564     $     17,650,613
          Research                                                               -                                        -                    -
          Public Service                                                   240,970                                  617,283              858,253
          Academic Support                                               4,740,290                                1,238,146            5,978,436
          Student Services                                               4,496,418                                  730,850            5,227,268
          Instructional Support                                          5,216,979                                3,152,247            8,369,226
          Operation and Maintenance of Plant                             1,054,207               129,649          7,711,447            8,895,303
          Scholarships and Fellowships                                           -                                2,783,769            2,783,769
          Other                                                                                2,467,466                               2,467,466
                                                          Total $       33,387,831    $          132,731   $       16,242,306   $     49,762,868

          Depreciation Expense - Equipment                                                                            693,526             693,526

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) 2004
029150 Dallas County Community College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                        119,851   $       1,874,612   $         15.64
   2     Architecture and Precision Production Trades                                       102,355           1,125,293             10.99
   3     Biology, Physical Sciences, and Science Technology                               2,866,000          24,503,238              8.55
   4     Business Management, Marketing, and Administrative Services                      2,096,124          21,583,572             10.30
   5     Career Pilot                                                                        19,344             265,023             13.70
   6     Communications                                                                     722,743           6,308,379              8.73
   7     Computer and Information Sciences                                                1,737,845          18,327,085             10.55
   8     Construction Trades                                                                182,390           2,671,425             14.65
   9     Consumer and Homemaking Education                                                  676,284           5,782,717              8.55
  10     Engineering                                                                         13,268             261,266             19.69
  11     Engineering Related                                                                656,109           4,861,324              7.41
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,645,972          45,306,664              9.75
  13     Foreign Languages                                                                  659,500           5,489,848              8.32
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             309,039           4,714,051             15.25
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         917,610           7,956,200              8.67
  17     Health Occupations - Respiratory Therapy                                            15,968             338,777             21.22
  18     Health Occupations - Vocational Nursing                                             31,696             445,990             14.07
  19     Mathematics                                                                      2,738,050          22,813,361              8.33
  20     Mechanics and Repairers - Automotive                                               510,234           5,003,716              9.81
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           370,050           2,367,094              6.40
  22     Mechanics and Repairers - Electronics                                               27,681             814,162             29.41
  23     Physical Education and Fitness                                                     582,872           6,048,720             10.38
  24     Protective Services and Public Administration                                      648,154           4,792,638              7.39
  25     Psychology, Social Sciences, and History                                         3,714,064          29,637,440              7.98
  26     Visual and Performing Arts                                                       1,296,075          14,361,399             11.08
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          25,659,278     $   237,653,995     $         9.26
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                        119,851   $        866,559   $          7.23
  2    Architecture and Precision Production Trades                                       102,355            295,130              2.88
  3    Biology, Physical Sciences, and Science Technology                               2,866,000          5,268,727              1.84
  4    Business Management, Marketing, and Administrative Services                      2,096,124          5,552,097              2.65
  5    Career Pilot                                                                        19,344             51,932              2.68
  6    Communications                                                                     722,743          2,444,598              3.38
  7    Computer and Information Sciences                                                1,737,845          4,256,907              2.45
  8    Construction Trades                                                                182,390          1,019,096              5.59
  9    Consumer and Homemaking Education                                                  676,284          1,500,271              2.22
 10    Engineering                                                                         13,268            170,540             12.85
 11    Engineering Related                                                                656,109            907,517              1.38
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,645,972          9,209,884              1.98
 13    Foreign Languages                                                                  659,500            788,088              1.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             309,039          1,341,233              4.34
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         917,610          2,189,370              2.39
 17    Health Occupations - Respiratory Therapy                                            15,968             63,884              4.00
 18    Health Occupations - Vocational Nursing                                             31,696             83,583              2.64
 19    Mathematics                                                                      2,738,050          3,338,643              1.22
 20    Mechanics and Repairers - Automotive                                               510,234            991,380              1.94
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           370,050            338,273              0.91
 22    Mechanics and Repairers - Electronics                                               27,681            211,602              7.64
 23    Physical Education and Fitness                                                     582,872          1,523,860              2.61
 24    Protective Services and Public Administration                                      648,154            980,954              1.51
 25    Psychology, Social Sciences, and History                                         3,714,064          4,041,934              1.09
 26    Visual and Performing Arts                                                       1,296,075          3,285,524              2.53
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          25,659,278     $   50,721,586     $         1.98
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                        119,851   $        453,164   $          3.78
  2    Architecture and Precision Production Trades                                       102,355            356,278              3.48
  3    Biology, Physical Sciences, and Science Technology                               2,866,000          5,965,448              2.08
  4    Business Management, Marketing, and Administrative Services                      2,096,124          6,326,799              3.02
  5    Career Pilot                                                                        19,344            123,532              6.39
  6    Communications                                                                     722,743            517,611              0.72
  7    Computer and Information Sciences                                                1,737,845          6,024,269              3.47
  8    Construction Trades                                                                182,390            807,896              4.43
  9    Consumer and Homemaking Education                                                  676,284          1,151,373              1.70
 10    Engineering                                                                         13,268             29,298              2.21
 11    Engineering Related                                                                656,109            916,141              1.40
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,645,972         14,586,768              3.14
 13    Foreign Languages                                                                  659,500          1,648,394              2.50
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             309,039          1,942,023              6.28
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         917,610          1,518,461              1.65
 17    Health Occupations - Respiratory Therapy                                            15,968            200,964             12.59
 18    Health Occupations - Vocational Nursing                                             31,696            215,660              6.80
 19    Mathematics                                                                      2,738,050          6,798,040              2.48
 20    Mechanics and Repairers - Automotive                                               510,234          1,650,045              3.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           370,050            315,556              0.85
 22    Mechanics and Repairers - Electronics                                               27,681            474,402             17.14
 23    Physical Education and Fitness                                                     582,872          1,826,268              3.13
 24    Protective Services and Public Administration                                      648,154            810,848              1.25
 25    Psychology, Social Sciences, and History                                         3,714,064          8,400,060              2.26
 26    Visual and Performing Arts                                                       1,296,075          5,075,282              3.92
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          25,659,278     $   68,134,580     $         2.66
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours        Expense           Contact Hour
           Institutional Support                                                                           $     40,933,536     $          1.60
           Student Services                                                                                      24,837,802                0.97
           Academic Support                                                                                      13,436,106                0.52
           Research                                                                                                      -
           Scholarships and Fellowships                                                                          25,784,407                  1.00
           Equipment Depreciation                                                                                  3,140,563                 0.12
           Local Benefits                                                                                        10,665,415                  0.42
                                                      Total                                  25,659,278    $   118,797,829       $          4.63

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     68,503,666     $         733,994    $        170,540     $     69,408,200
          Research                                                               -                                        -                    -
          Public Service                                                 4,063,160                                5,225,294            9,288,454
          Academic Support                                               9,663,355                                3,772,751           13,436,106
          Student Services                                             19,539,666                                 5,298,136           24,837,802
          Instructional Support                                        30,818,133                                10,115,403           40,933,536
          Operation and Maintenance of Plant                             6,624,807             1,204,344         21,291,543           29,120,694
          Scholarships and Fellowships                                           -                               25,784,407           25,784,407
          Other                                                                               10,665,415                              10,665,415
                                                          Total $      139,212,787    $        1,938,338   $       71,658,074   $    212,809,199

          Depreciation Expense - Equipment                                                                          3,140,563           3,140,563

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) 2004
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                                        96,879            850,112                8.77
   3     Biology, Physical Sciences, and Science Technology                                 468,752          5,389,656               11.50
   4     Business Management, Marketing, and Administrative Services                        434,397          5,433,429               12.51
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      22,720            375,773               16.54
   7     Computer and Information Sciences                                                  297,696          3,661,235               12.30
   8     Construction Trades                                                                  6,288             80,411               12.79
   9     Consumer and Homemaking Education                                                  284,988          3,381,522               11.87
  10     Engineering                                                                            704              8,827               12.54
  11     Engineering Related                                                                147,728          2,005,511               13.58
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 784,516        10,292,662                13.12
  13     Foreign Languages                                                                  108,820          1,359,211               12.49
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             284,385          4,156,157               14.61
  15     Health Occupations - Dental Hygiene                                                 27,763            549,771               19.80
  16     Health Occupations - Other                                                         472,208          5,608,054               11.88
  17     Health Occupations - Respiratory Therapy                                            17,888            335,041               18.73
  18     Health Occupations - Vocational Nursing                                            102,288          1,448,140               14.16
  19     Mathematics                                                                        442,225          5,532,827               12.51
  20     Mechanics and Repairers - Automotive                                                84,213          1,092,187               12.97
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            89,204          1,321,646               14.82
  22     Mechanics and Repairers - Electronics                                               30,562            350,686               11.47
  23     Physical Education and Fitness                                                     121,440          1,528,518               12.59
  24     Protective Services and Public Administration                                      243,616          2,874,056               11.80
  25     Psychology, Social Sciences, and History                                           555,528          6,663,435               11.99
  26     Visual and Performing Arts                                                         238,911          3,796,241               15.89
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,363,719     $   68,095,110     $          12.70
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        96,879            62,151            0.64
  3    Biology, Physical Sciences, and Science Technology                                 468,752           421,471            0.90
  4    Business Management, Marketing, and Administrative Services                        434,397           414,675            0.95
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      22,720            71,263            3.14
  7    Computer and Information Sciences                                                  297,696           343,055            1.15
  8    Construction Trades                                                                  6,288             5,811            0.92
  9    Consumer and Homemaking Education                                                  284,988           316,228            1.11
 10    Engineering                                                                            704               613            0.87
 11    Engineering Related                                                                147,728           212,308            1.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 784,516           860,319            1.10
 13    Foreign Languages                                                                  108,820           156,877            1.44
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             284,385           403,631            1.42
 15    Health Occupations - Dental Hygiene                                                 27,763            82,145            2.96
 16    Health Occupations - Other                                                         472,208           410,906            0.87
 17    Health Occupations - Respiratory Therapy                                            17,888            38,235            2.14
 18    Health Occupations - Vocational Nursing                                            102,288           119,460            1.17
 19    Mathematics                                                                        442,225           356,544            0.81
 20    Mechanics and Repairers - Automotive                                                84,213            95,883            1.14
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            89,204           261,326            2.93
 22    Mechanics and Repairers - Electronics                                               30,562            23,366            0.76
 23    Physical Education and Fitness                                                     121,440           142,965            1.18
 24    Protective Services and Public Administration                                      243,616           240,679            0.99
 25    Psychology, Social Sciences, and History                                           555,528           438,483            0.79
 26    Visual and Performing Arts                                                         238,911           448,550            1.88
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           5,363,719     $    5,926,944    $       1.11
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        96,879             19,350            0.20
  3    Biology, Physical Sciences, and Science Technology                                 468,752          1,249,237            2.67
  4    Business Management, Marketing, and Administrative Services                        434,397          1,572,369            3.62
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      22,720            124,256            5.47
  7    Computer and Information Sciences                                                  297,696            956,343            3.21
  8    Construction Trades                                                                  6,288             24,713            3.93
  9    Consumer and Homemaking Education                                                  284,988            804,279            2.82
 10    Engineering                                                                            704              2,629            3.73
 11    Engineering Related                                                                147,728            621,170            4.20
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 784,516          3,208,212            4.09
 13    Foreign Languages                                                                  108,820            338,986            3.12
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             284,385          1,496,295            5.26
 15    Health Occupations - Dental Hygiene                                                 27,763            247,362            8.91
 16    Health Occupations - Other                                                         472,208          1,450,781            3.07
 17    Health Occupations - Respiratory Therapy                                            17,888            154,888            8.66
 18    Health Occupations - Vocational Nursing                                            102,288            517,155            5.06
 19    Mathematics                                                                        442,225          1,667,793            3.77
 20    Mechanics and Repairers - Automotive                                                84,213            328,182            3.90
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            89,204            352,600            3.95
 22    Mechanics and Repairers - Electronics                                               30,562             84,850            2.78
 23    Physical Education and Fitness                                                     121,440            422,082            3.48
 24    Protective Services and Public Administration                                      243,616            700,595            2.88
 25    Psychology, Social Sciences, and History                                           555,528          1,817,548            3.27
 26    Visual and Performing Arts                                                         238,911          1,452,238            6.08
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,363,719     $   19,613,913     $       3.66
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        8,030,090   $          1.50
           Student Services                                                                                         8,524,075              1.59
           Academic Support                                                                                         4,598,605              0.86
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           12,475,771                 2.33
           Equipment Depreciation                                                                                   1,041,597                0.19
           Local Benefits                                                                                           7,884,115                1.47
                                                      Total                                   5,363,719    $     42,554,253      $          7.93

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     19,642,363     $             729    $            613     $     19,643,705
          Research                                                               -                                        -                    -
          Public Service                                                    59,498                                   48,672              108,170
          Academic Support                                               3,849,927                                  748,678            4,598,605
          Student Services                                               5,287,655                                3,236,420            8,524,075
          Instructional Support                                          4,851,718                                3,178,372            8,030,090
          Operation and Maintenance of Plant                             2,335,390               459,781          5,319,494            8,114,665
          Scholarships and Fellowships                                     435,208                               12,475,771           12,910,979
          Other                                                                                7,884,115                               7,884,115
                                                          Total $       36,461,759    $          460,510   $       25,008,020   $     61,930,289

          Depreciation Expense - Equipment                                                                          1,041,597           1,041,597

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) 2004
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                                        50,960           1,808,349               35.49
   3     Biology, Physical Sciences, and Science Technology                                 985,952           9,613,072                9.75
   4     Business Management, Marketing, and Administrative Services                        434,239           4,949,149               11.40
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                      77,327             982,155               12.70
   7     Computer and Information Sciences                                                  360,265           4,812,445               13.36
   8     Construction Trades                                                                    -                   -
   9     Consumer and Homemaking Education                                                  378,652           3,082,044                8.14
  10     Engineering                                                                            -                   -
  11     Engineering Related                                                                154,658           1,126,358                7.28
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,567,935         29,321,087                11.42
  13     Foreign Languages                                                                  160,974           1,475,269                9.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,662           3,373,287               18.27
  15     Health Occupations - Dental Hygiene                                                 24,732             572,083               23.13
  16     Health Occupations - Other                                                         358,333           5,270,694               14.71
  17     Health Occupations - Respiratory Therapy                                            34,912             612,325               17.54
  18     Health Occupations - Vocational Nursing                                                -                   -
  19     Mathematics                                                                      1,197,046         12,164,287                10.16
  20     Mechanics and Repairers - Automotive                                               114,950           1,484,574               12.91
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,172           1,058,590               21.10
  22     Mechanics and Repairers - Electronics                                               73,922             870,157               11.77
  23     Physical Education and Fitness                                                      46,992             855,686               18.21
  24     Protective Services and Public Administration                                      264,510           2,950,087               11.15
  25     Psychology, Social Sciences, and History                                         1,765,862         16,827,035                 9.53
  26     Visual and Performing Arts                                                         358,642           3,677,107               10.25
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                           9,645,697     $   106,885,838     $          11.08
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        50,960            753,432           14.78
  3    Biology, Physical Sciences, and Science Technology                                 985,952            742,412            0.75
  4    Business Management, Marketing, and Administrative Services                        434,239            777,735            1.79
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      77,327            173,917            2.25
  7    Computer and Information Sciences                                                  360,265            781,970            2.17
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  378,652            170,779            0.45
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                154,658             12,928            0.08
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,567,935          3,217,144            1.25
 13    Foreign Languages                                                                  160,974             83,432            0.52
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,662            634,244            3.43
 15    Health Occupations - Dental Hygiene                                                 24,732             86,448            3.50
 16    Health Occupations - Other                                                         358,333            891,129            2.49
 17    Health Occupations - Respiratory Therapy                                            34,912             68,602            1.96
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,197,046          1,021,970            0.85
 20    Mechanics and Repairers - Automotive                                               114,950            192,832            1.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,172            379,398            7.56
 22    Mechanics and Repairers - Electronics                                               73,922            146,788            1.99
 23    Physical Education and Fitness                                                      46,992            214,075            4.56
 24    Protective Services and Public Administration                                      264,510            353,285            1.34
 25    Psychology, Social Sciences, and History                                         1,765,862            821,777            0.47
 26    Visual and Performing Arts                                                         358,642            258,661            0.72
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,645,697     $   11,782,958     $       1.22
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        50,960            693,953           13.62
  3    Biology, Physical Sciences, and Science Technology                                 985,952          1,886,894            1.91
  4    Business Management, Marketing, and Administrative Services                        434,239          1,095,581            2.52
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      77,327            260,510            3.37
  7    Computer and Information Sciences                                                  360,265          1,478,620            4.10
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  378,652            229,170            0.61
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                154,658             17,945            0.12
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,567,935          7,914,562            3.08
 13    Foreign Languages                                                                  160,974            251,614            1.56
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,662          1,431,032            7.75
 15    Health Occupations - Dental Hygiene                                                 24,732            310,452           12.55
 16    Health Occupations - Other                                                         358,333          1,841,395            5.14
 17    Health Occupations - Respiratory Therapy                                            34,912            296,432            8.49
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,197,046          2,663,315            2.22
 20    Mechanics and Repairers - Automotive                                               114,950            477,520            4.15
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,172            323,810            6.45
 22    Mechanics and Repairers - Electronics                                               73,922            199,759            2.70
 23    Physical Education and Fitness                                                      46,992            308,754            6.57
 24    Protective Services and Public Administration                                      264,510            723,206            2.73
 25    Psychology, Social Sciences, and History                                         1,765,862          3,497,178            1.98
 26    Visual and Performing Arts                                                         358,642            878,087            2.45
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,645,697     $   26,779,789     $       2.78
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      14,277,672    $          1.48
           Student Services                                                                                         7,045,851              0.73
           Academic Support                                                                                       10,729,411               1.11
           Research                                                                                                    17,016               -
           Scholarships and Fellowships                                                                           28,926,384               3.00
           Equipment Depreciation                                                                                   1,819,746              0.19
           Local Benefits                                                                                           5,507,011              0.57
                                                      Total                                   9,645,697    $     68,323,091     $         7.08

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     26,841,006     $             -      $            -       $     26,841,006
          Research                                                           1,395                                    1,395                 2,790
          Public Service                                                 2,357,414                                1,178,352            3,535,766
          Academic Support                                               9,118,210                                1,611,201           10,729,411
          Student Services                                               6,223,861                                  821,990            7,045,851
          Instructional Support                                          9,457,177                                4,820,495           14,277,672
          Operation and Maintenance of Plant                             1,769,899               325,365          6,884,105            8,979,369
          Scholarships and Fellowships                                           -                               28,926,384           28,926,384
          Other                                                                                5,507,011                               5,507,011
                                                          Total $       55,768,962    $          325,365   $       44,243,922   $    100,338,249

          Depreciation Expense - Equipment                                                                          1,819,746           1,819,746

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) 2004
003568 Frank Phillips College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         17,134   $       190,904   $         11.14
   2     Architecture and Precision Production Trades                                        34,267           258,779              7.55
   3     Biology, Physical Sciences, and Science Technology                                  66,000           570,285              8.64
   4     Business Management, Marketing, and Administrative Services                         50,041           390,102              7.80
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       6,118            40,785              6.67
   7     Computer and Information Sciences                                                   46,124           651,029             14.11
   8     Construction Trades                                                                  3,392            21,517              6.34
   9     Consumer and Homemaking Education                                                   65,520           305,976              4.67
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 42,124           281,789              6.69
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  62,864           332,480              5.29
  13     Foreign Languages                                                                    4,882            23,754              4.87
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          33,714           200,323              5.94
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             62,776           544,904              8.68
  19     Mathematics                                                                         49,520           291,529              5.89
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               996             4,141              4.16
  22     Mechanics and Repairers - Electronics                                                  384            24,636             64.16
  23     Physical Education and Fitness                                                      75,987           599,380              7.89
  24     Protective Services and Public Administration                                        5,048            43,530              8.62
  25     Psychology, Social Sciences, and History                                            86,160           593,764              6.89
  26     Visual and Performing Arts                                                          30,362           218,116              7.18
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             743,413     $    5,587,722    $         7.52
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         17,134   $        35,656   $          2.08
  2    Architecture and Precision Production Trades                                        34,267            81,834              2.39
  3    Biology, Physical Sciences, and Science Technology                                  66,000           145,835              2.21
  4    Business Management, Marketing, and Administrative Services                         50,041            88,654              1.77
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,118             3,953              0.65
  7    Computer and Information Sciences                                                   46,124           378,733              8.21
  8    Construction Trades                                                                  3,392            10,200              3.01
  9    Consumer and Homemaking Education                                                   65,520            51,724              0.79
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 42,124           101,458              2.41
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  62,864            32,424              0.52
 13    Foreign Languages                                                                    4,882             1,381              0.28
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          33,714            44,277              1.31
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             62,776           131,658              2.10
 19    Mathematics                                                                         49,520            24,001              0.48
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               996               818              0.82
 22    Mechanics and Repairers - Electronics                                                  384            10,067             26.22
 23    Physical Education and Fitness                                                      75,987           128,936              1.70
 24    Protective Services and Public Administration                                        5,048            17,312              3.43
 25    Psychology, Social Sciences, and History                                            86,160           131,833              1.53
 26    Visual and Performing Arts                                                          30,362            38,001              1.25
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             743,413     $    1,458,755    $         1.96
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         17,134   $        98,083   $          5.72
  2    Architecture and Precision Production Trades                                        34,267            62,618              1.83
  3    Biology, Physical Sciences, and Science Technology                                  66,000           204,250              3.09
  4    Business Management, Marketing, and Administrative Services                         50,041           134,493              2.69
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,118            16,420              2.68
  7    Computer and Information Sciences                                                   46,124           118,410              2.57
  8    Construction Trades                                                                  3,392               -
  9    Consumer and Homemaking Education                                                   65,520            35,654              0.54
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 42,124            39,790              0.94
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  62,864            90,319              1.44
 13    Foreign Languages                                                                    4,882             6,085              1.25
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          33,714            43,564              1.29
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             62,776           203,803              3.25
 19    Mathematics                                                                         49,520           102,312              2.07
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               996               -
 22    Mechanics and Repairers - Electronics                                                  384            13,288             34.60
 23    Physical Education and Fitness                                                      75,987           216,924              2.85
 24    Protective Services and Public Administration                                        5,048             9,376              1.86
 25    Psychology, Social Sciences, and History                                            86,160           174,470              2.02
 26    Visual and Performing Arts                                                          30,362            78,816              2.60
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             743,413     $    1,648,675    $         2.22
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        1,270,574    $          1.71
           Student Services                                                                                           716,064               0.96
           Academic Support                                                                                           106,920               0.14
           Research                                                                                                       -
           Scholarships and Fellowships                                                                                55,174                0.07
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                             331,560                0.45
                                                      Total                                     743,413    $      2,480,292      $          3.34

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,652,290    $          10,200    $           -         $     1,662,490
          Research                                                               -                                       -                     -
          Public Service                                                         -                                       -                     -
          Academic Support                                                  74,837                                  32,083               106,920
          Student Services                                                 541,802                                 174,262               716,064
          Instructional Support                                            627,346                                 643,228             1,270,574
          Operation and Maintenance of Plant                               222,014                48,849           669,419               940,282
          Scholarships and Fellowships                                           -                                  55,174                55,174
          Other                                                                                  331,560                                 331,560
                                                          Total $        3,118,289    $           59,049   $        1,574,166    $     4,751,504

          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) 2004
006662 Galveston College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                            160   $          1,319   $          8.24
   2     Architecture and Precision Production Trades                                         2,424             26,303             10.85
   3     Biology, Physical Sciences, and Science Technology                                 137,820          1,704,403             12.37
   4     Business Management, Marketing, and Administrative Services                         42,356            498,996             11.78
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                          48                396              8.24
   7     Computer and Information Sciences                                                   39,131            487,145             12.45
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   43,240            562,989             13.02
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                     24                198              8.24
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,496          1,654,707             11.69
  13     Foreign Languages                                                                   18,554            188,161             10.14
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             121,312          1,960,963             16.16
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         172,565          2,170,244             12.58
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             34,928            477,213             13.66
  19     Mathematics                                                                        124,080          1,329,882             10.72
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      27,024            281,215             10.41
  24     Protective Services and Public Administration                                       20,368            290,588             14.27
  25     Psychology, Social Sciences, and History                                           129,248          1,586,029             12.27
  26     Visual and Performing Arts                                                          44,768            607,905             13.58
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,099,546     $   13,828,656     $        12.58
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            160   $           -
  2    Architecture and Precision Production Trades                                         2,424             6,320            2.61
  3    Biology, Physical Sciences, and Science Technology                                 137,820           190,211            1.38
  4    Business Management, Marketing, and Administrative Services                         42,356            59,103            1.40
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48               -
  7    Computer and Information Sciences                                                   39,131            57,401            1.47
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   43,240           111,891            2.59
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                     24               -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,496           140,837            1.00
 13    Foreign Languages                                                                   18,554             8,813            0.47
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             121,312           393,418            3.24
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         172,565           305,296            1.77
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             34,928            58,343            1.67
 19    Mathematics                                                                        124,080            79,200            0.64
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      27,024            25,444            0.94
 24    Protective Services and Public Administration                                       20,368            41,739            2.05
 25    Psychology, Social Sciences, and History                                           129,248           131,967            1.02
 26    Visual and Performing Arts                                                          44,768            66,081            1.48
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,099,546     $    1,676,064    $       1.52
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            160   $           -
  2    Architecture and Precision Production Trades                                         2,424               -
  3    Biology, Physical Sciences, and Science Technology                                 137,820           378,028            2.74
  4    Business Management, Marketing, and Administrative Services                         42,356            90,718            2.14
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48               -
  7    Computer and Information Sciences                                                   39,131           107,155            2.74
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   43,240            94,635            2.19
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                     24               -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,496           347,402            2.46
 13    Foreign Languages                                                                   18,554            26,392            1.42
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             121,312           567,470            4.68
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         172,565           442,353            2.56
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             34,928           130,930            3.75
 19    Mathematics                                                                        124,080           227,788            1.84
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      27,024            32,990            1.22
 24    Protective Services and Public Administration                                       20,368            80,939            3.97
 25    Psychology, Social Sciences, and History                                           129,248           388,564            3.01
 26    Visual and Performing Arts                                                          44,768           172,765            3.86
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,099,546     $    3,088,129    $       2.81
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,453,626   $          3.14
           Student Services                                                                                         1,401,010              1.27
           Academic Support                                                                                         1,701,575              1.55
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,447,019                1.32
           Equipment Depreciation                                                                                     326,055                0.30
           Local Benefits                                                                                             735,178                0.67
                                                      Total                                   1,099,546    $      9,064,463      $          8.24

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,088,129    $             -      $            -       $      3,088,129
          Research                                                               -                                        -                    -
          Public Service                                                    64,665                                   84,877              149,542
          Academic Support                                               1,250,010                                  451,565            1,701,575
          Student Services                                                 832,993                                  568,017            1,401,010
          Instructional Support                                          1,756,348                                1,697,278            3,453,626
          Operation and Maintenance of Plant                               366,596                30,038          1,369,348            1,765,982
          Scholarships and Fellowships                                           -                                1,447,019            1,447,019
          Other                                                                                  735,178                                 735,178
                                                          Total $        7,358,741    $           30,038   $        5,618,104   $     13,006,883

          Depreciation Expense - Equipment                                                                            326,055             326,055

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) 2004
003570 Grayson County College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         18,992   $        128,561   $          6.77
   2     Architecture and Precision Production Trades                                        22,096            275,304             12.46
   3     Biology, Physical Sciences, and Science Technology                                 223,776          1,633,934              7.30
   4     Business Management, Marketing, and Administrative Services                         96,160            711,542              7.40
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   66,768            569,259              8.53
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  109,520            709,933              6.48
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 84,096            674,760              8.02
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 253,344          1,823,932              7.20
  13     Foreign Languages                                                                   25,280            176,673              6.99
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,692          1,962,990             10.46
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          77,670            605,247              7.79
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             67,328            549,705              8.16
  19     Mathematics                                                                        173,696          1,124,334              6.47
  20     Mechanics and Repairers - Automotive                                                17,536            191,725             10.93
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  384             28,342             73.81
  23     Physical Education and Fitness                                                      27,168            377,740             13.90
  24     Protective Services and Public Administration                                       20,960            321,803             15.35
  25     Psychology, Social Sciences, and History                                           281,040          1,887,817              6.72
  26     Visual and Performing Arts                                                          72,720            568,195              7.81
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,826,226     $   14,321,796     $         7.84
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         18,992   $        19,925   $          1.05
  2    Architecture and Precision Production Trades                                        22,096            68,476              3.10
  3    Biology, Physical Sciences, and Science Technology                                 223,776           364,942              1.63
  4    Business Management, Marketing, and Administrative Services                         96,160            91,390              0.95
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   66,768            80,138              1.20
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  109,520            97,702              0.89
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 84,096           109,453              1.30
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 253,344           261,164              1.03
 13    Foreign Languages                                                                   25,280            20,928              0.83
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,692           334,781              1.78
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          77,670            95,713              1.23
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             67,328            84,095              1.25
 19    Mathematics                                                                        173,696           110,450              0.64
 20    Mechanics and Repairers - Automotive                                                17,536            51,629              2.94
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  384             8,825             22.98
 23    Physical Education and Fitness                                                      27,168            64,904              2.39
 24    Protective Services and Public Administration                                       20,960            74,030              3.53
 25    Psychology, Social Sciences, and History                                           281,040           190,500              0.68
 26    Visual and Performing Arts                                                          72,720            81,048              1.11
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,826,226     $    2,210,093    $         1.21
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         18,992   $        34,988   $          1.84
  2    Architecture and Precision Production Trades                                        22,096           121,144              5.48
  3    Biology, Physical Sciences, and Science Technology                                 223,776           401,227              1.79
  4    Business Management, Marketing, and Administrative Services                         96,160           247,260              2.57
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   66,768           230,206              3.45
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  109,520           187,531              1.71
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 84,096           239,197              2.84
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 253,344           580,344              2.29
 13    Foreign Languages                                                                   25,280            57,714              2.28
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,692           900,372              4.80
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          77,670           208,343              2.68
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             67,328           204,524              3.04
 19    Mathematics                                                                        173,696           340,321              1.96
 20    Mechanics and Repairers - Automotive                                                17,536            72,094              4.11
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  384            18,028             46.95
 23    Physical Education and Fitness                                                      27,168           207,483              7.64
 24    Protective Services and Public Administration                                       20,960           166,494              7.94
 25    Psychology, Social Sciences, and History                                           281,040           607,492              2.16
 26    Visual and Performing Arts                                                          72,720           205,151              2.82
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,826,226     $    5,029,913    $         2.75
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,791,015   $          0.98
           Student Services                                                                                         1,259,706              0.69
           Academic Support                                                                                           791,784              0.43
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,214,663                1.21
           Equipment Depreciation                                                                                     205,037                0.11
           Local Benefits                                                                                             819,585                0.45
                                                      Total                                   1,826,226    $      7,081,790      $          3.88

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,029,913    $             -      $            -       $      5,029,913
          Research                                                               -                                        -                    -
          Public Service                                                   254,470                                  223,076              477,546
          Academic Support                                                 583,002                                  208,782              791,784
          Student Services                                               1,040,385                                  219,321            1,259,706
          Instructional Support                                          1,019,448                                  771,567            1,791,015
          Operation and Maintenance of Plant                               602,000               181,438          1,895,777            2,679,215
          Scholarships and Fellowships                                           -                                2,214,663            2,214,663
          Other                                                                                  819,585                                 819,585
                                                          Total $        8,529,218    $          181,438   $        5,533,186   $     14,243,842

          Depreciation Expense - Equipment                                                                            205,037             205,037

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) 2004
003573 Hill College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          7,672   $         64,011   $          8.34
   2     Architecture and Precision Production Trades                                        33,038            261,933              7.93
   3     Biology, Physical Sciences, and Science Technology                                 105,984            679,084              6.41
   4     Business Management, Marketing, and Administrative Services                         88,122            487,964              5.54
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         734             15,266             20.80
   7     Computer and Information Sciences                                                  121,705            925,711              7.61
   8     Construction Trades                                                                  6,964             86,780             12.46
   9     Consumer and Homemaking Education                                                  289,460          1,722,080              5.95
  10     Engineering                                                                            512              3,254              6.35
  11     Engineering Related                                                                 41,659            243,639              5.85
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,252          1,324,019              5.96
  13     Foreign Languages                                                                   48,368            263,815              5.45
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          80,231            435,611              5.43
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            132,816          1,177,092              8.86
  19     Mathematics                                                                        153,952            868,737              5.64
  20     Mechanics and Repairers - Automotive                                                48,816            394,505              8.08
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  192              1,352              7.04
  23     Physical Education and Fitness                                                      71,760            635,373              8.85
  24     Protective Services and Public Administration                                       74,044            491,171              6.63
  25     Psychology, Social Sciences, and History                                           181,296          1,071,001              5.91
  26     Visual and Performing Arts                                                          96,584            650,678              6.74
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,806,161     $   11,803,074     $         6.53
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,672   $        12,108   $          1.58
  2    Architecture and Precision Production Trades                                        33,038            49,477              1.50
  3    Biology, Physical Sciences, and Science Technology                                 105,984            59,027              0.56
  4    Business Management, Marketing, and Administrative Services                         88,122            69,570              0.79
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         734            11,414             15.55
  7    Computer and Information Sciences                                                  121,705           132,411              1.09
  8    Construction Trades                                                                  6,964            30,419              4.37
  9    Consumer and Homemaking Education                                                  289,460           255,207              0.88
 10    Engineering                                                                            512               204              0.40
 11    Engineering Related                                                                 41,659            39,355              0.94
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,252            93,423              0.42
 13    Foreign Languages                                                                   48,368            15,592              0.32
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          80,231            42,785              0.53
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            132,816           146,234              1.10
 19    Mathematics                                                                        153,952            52,098              0.34
 20    Mechanics and Repairers - Automotive                                                48,816            85,419              1.75
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  192               258              1.34
 23    Physical Education and Fitness                                                      71,760            76,082              1.06
 24    Protective Services and Public Administration                                       74,044            56,448              0.76
 25    Psychology, Social Sciences, and History                                           181,296            70,495              0.39
 26    Visual and Performing Arts                                                          96,584           103,442              1.07
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,806,161     $    1,401,468    $         0.78
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,672   $        24,188   $          3.15
  2    Architecture and Precision Production Trades                                        33,038            93,105              2.82
  3    Biology, Physical Sciences, and Science Technology                                 105,984           237,186              2.24
  4    Business Management, Marketing, and Administrative Services                         88,122           100,050              1.14
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         734             1,200              1.63
  7    Computer and Information Sciences                                                  121,705           353,636              2.91
  8    Construction Trades                                                                  6,964            31,203              4.48
  9    Consumer and Homemaking Education                                                  289,460           421,187              1.46
 10    Engineering                                                                            512             1,200              2.34
 11    Engineering Related                                                                 41,659            53,789              1.29
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,252           427,702              1.92
 13    Foreign Languages                                                                   48,368            73,492              1.52
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          80,231           102,988              1.28
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            132,816           551,055              4.15
 19    Mathematics                                                                        153,952           260,481              1.69
 20    Mechanics and Repairers - Automotive                                                48,816           132,736              2.72
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  192               400              2.08
 23    Physical Education and Fitness                                                      71,760           300,055              4.18
 24    Protective Services and Public Administration                                       74,044           167,236              2.26
 25    Psychology, Social Sciences, and History                                           181,296           345,567              1.91
 26    Visual and Performing Arts                                                          96,584           198,323              2.05
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,806,161     $    3,876,779    $         2.15
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,598,586   $          0.89
           Student Services                                                                                         1,340,254              0.74
           Academic Support                                                                                         1,018,177              0.56
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,828,949                1.01
           Equipment Depreciation                                                                                      37,713                0.02
           Local Benefits                                                                                             701,148                0.39
                                                      Total                                   1,806,161    $      6,524,827      $          3.61

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,876,983    $          25,109    $            204     $      3,902,296
          Research                                                               -                                        -                    -
          Public Service                                                    51,878                                      245               52,123
          Academic Support                                                 633,658                                  384,519            1,018,177
          Student Services                                               1,052,416                                  287,838            1,340,254
          Instructional Support                                            834,065                                  764,521            1,598,586
          Operation and Maintenance of Plant                               456,250               131,596          1,458,253            2,046,099
          Scholarships and Fellowships                                           -                                1,828,949            1,828,949
          Other                                                                                  701,148                                 701,148
                                                          Total $        6,905,250    $          156,705   $        4,724,529   $     11,786,484

          Depreciation Expense - Equipment                                                                             37,713              37,713

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) 2004
010633 Houston Community College System
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         79,554   $         960,626   $         12.08
   2     Architecture and Precision Production Trades                                       233,099           2,027,100              8.70
   3     Biology, Physical Sciences, and Science Technology                               2,072,160          18,629,471              8.99
   4     Business Management, Marketing, and Administrative Services                      1,398,252          13,497,607              9.65
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     270,998           2,581,329              9.53
   7     Computer and Information Sciences                                                  371,068           5,465,331             14.73
   8     Construction Trades                                                                580,773           4,624,264              7.96
   9     Consumer and Homemaking Education                                                  593,684           5,358,676              9.03
  10     Engineering                                                                          7,792              90,652             11.63
  11     Engineering Related                                                                417,302           4,854,825             11.63
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,179,930          30,786,038              9.68
  13     Foreign Languages                                                                  455,690           3,921,578              8.61
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             304,840           4,239,382             13.91
  15     Health Occupations - Dental Hygiene                                                 50,982             270,983              5.32
  16     Health Occupations - Other                                                         813,389           9,242,962             11.36
  17     Health Occupations - Respiratory Therapy                                            36,544             707,878             19.37
  18     Health Occupations - Vocational Nursing                                            110,880           1,531,148             13.81
  19     Mathematics                                                                      1,722,320          16,202,511              9.41
  20     Mechanics and Repairers - Automotive                                               209,067           2,900,422             13.87
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           782,574          11,255,190             14.38
  22     Mechanics and Repairers - Electronics                                               40,810           1,012,233             24.80
  23     Physical Education and Fitness                                                      55,856             705,454             12.63
  24     Protective Services and Public Administration                                      823,473           9,020,091             10.95
  25     Psychology, Social Sciences, and History                                         2,740,820          24,690,214              9.01
  26     Visual and Performing Arts                                                         849,126           9,227,143             10.87
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          18,200,983     $   183,803,110     $        10.10
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         79,554   $        194,511   $          2.45
  2    Architecture and Precision Production Trades                                       233,099            338,605              1.45
  3    Biology, Physical Sciences, and Science Technology                               2,072,160          2,121,209              1.02
  4    Business Management, Marketing, and Administrative Services                      1,398,252          1,558,193              1.11
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     270,998            519,606              1.92
  7    Computer and Information Sciences                                                  371,068          1,021,069              2.75
  8    Construction Trades                                                                580,773            661,701              1.14
  9    Consumer and Homemaking Education                                                  593,684            675,045              1.14
 10    Engineering                                                                          7,792             20,003              2.57
 11    Engineering Related                                                                417,302          1,071,241              2.57
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,179,930          3,395,918              1.07
 13    Foreign Languages                                                                  455,690            405,813              0.89
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             304,840            666,042              2.18
 15    Health Occupations - Dental Hygiene                                                 50,982                -
 16    Health Occupations - Other                                                         813,389          1,501,537              1.85
 17    Health Occupations - Respiratory Therapy                                            36,544            153,607              4.20
 18    Health Occupations - Vocational Nursing                                            110,880            258,239              2.33
 19    Mathematics                                                                      1,722,320          1,655,315              0.96
 20    Mechanics and Repairers - Automotive                                               209,067            625,136              2.99
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           782,574          6,051,177              7.73
 22    Mechanics and Repairers - Electronics                                               40,810            228,060              5.59
 23    Physical Education and Fitness                                                      55,856            160,416              2.87
 24    Protective Services and Public Administration                                      823,473          1,485,756              1.80
 25    Psychology, Social Sciences, and History                                         2,740,820          2,290,981              0.84
 26    Visual and Performing Arts                                                         849,126          1,473,467              1.74
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          18,200,983     $   28,532,647     $         1.57
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         79,554   $        343,264   $          4.31
  2    Architecture and Precision Production Trades                                       233,099            449,510              1.93
  3    Biology, Physical Sciences, and Science Technology                               2,072,160          5,494,165              2.65
  4    Business Management, Marketing, and Administrative Services                      1,398,252          4,507,322              3.22
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     270,998            621,294              2.29
  7    Computer and Information Sciences                                                  371,068          2,471,934              6.66
  8    Construction Trades                                                                580,773            875,596              1.51
  9    Consumer and Homemaking Education                                                  593,684          1,528,038              2.57
 10    Engineering                                                                          7,792             29,232              3.75
 11    Engineering Related                                                                417,302          1,565,510              3.75
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,179,930         10,487,922              3.30
 13    Foreign Languages                                                                  455,690          1,093,648              2.40
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             304,840          1,953,032              6.41
 15    Health Occupations - Dental Hygiene                                                 50,982                -
 16    Health Occupations - Other                                                         813,389          3,418,040              4.20
 17    Health Occupations - Respiratory Therapy                                            36,544            360,030              9.85
 18    Health Occupations - Vocational Nursing                                            110,880            683,551              6.16
 19    Mathematics                                                                      1,722,320          5,392,594              3.13
 20    Mechanics and Repairers - Automotive                                               209,067          1,164,038              5.57
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           782,574          1,044,418              1.33
 22    Mechanics and Repairers - Electronics                                               40,810            567,257             13.90
 23    Physical Education and Fitness                                                      55,856            248,148              4.44
 24    Protective Services and Public Administration                                      823,473          3,157,351              3.83
 25    Psychology, Social Sciences, and History                                         2,740,820          7,831,025              2.86
 26    Visual and Performing Arts                                                         849,126          3,240,339              3.82
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          18,200,983     $   58,527,258     $         3.22
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      36,086,968    $          1.98
           Student Services                                                                                       19,275,778               1.06
           Academic Support                                                                                         9,375,228              0.52
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           16,330,334                 0.90
           Equipment Depreciation                                                                                   8,091,230                0.44
           Local Benefits                                                                                           7,583,667                0.42
                                                      Total                                  18,200,983    $     96,743,205      $          5.32

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     58,670,109     $         453,904    $         20,003     $     59,144,016
          Research                                                               -                                        -                    -
          Public Service                                                 5,692,270                                5,981,169           11,673,439
          Academic Support                                               7,632,962                                1,742,266            9,375,228
          Student Services                                             16,340,407                                 2,935,371           19,275,778
          Instructional Support                                        19,981,104                                16,105,864           36,086,968
          Operation and Maintenance of Plant                             2,230,231               356,251         16,910,819           19,497,301
          Scholarships and Fellowships                                           -                               16,330,334           16,330,334
          Other                                                                                7,583,667                               7,583,667
                                                          Total $      110,547,083    $          810,155   $       60,025,826   $    171,383,064

          Depreciation Expense - Equipment                                                                          8,091,230           8,091,230

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) 2004
003574 Howard College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         66,944   $        577,407   $          8.63
   2     Architecture and Precision Production Trades                                        18,624            235,988             12.67
   3     Biology, Physical Sciences, and Science Technology                                 125,384          1,017,945              8.12
   4     Business Management, Marketing, and Administrative Services                        321,663          1,866,000              5.80
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     233,337          1,247,831              5.35
   7     Computer and Information Sciences                                                  170,617          1,417,840              8.31
   8     Construction Trades                                                                118,854            899,102              7.56
   9     Consumer and Homemaking Education                                                  217,956          1,446,594              6.64
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                102,253            646,527              6.32
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,394          2,566,364             13.00
  13     Foreign Languages                                                                   37,004            246,147              6.65
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              23,048            570,864             24.77
  15     Health Occupations - Dental Hygiene                                                 19,648            364,254             18.54
  16     Health Occupations - Other                                                         128,266          1,056,036              8.23
  17     Health Occupations - Respiratory Therapy                                            11,952            158,746             13.28
  18     Health Occupations - Vocational Nursing                                             66,048            614,236              9.30
  19     Mathematics                                                                        118,758          1,706,693             14.37
  20     Mechanics and Repairers - Automotive                                                 8,928            100,692             11.28
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               12,936             52,479              4.06
  23     Physical Education and Fitness                                                      39,440            673,616             17.08
  24     Protective Services and Public Administration                                       92,199            455,107              4.94
  25     Psychology, Social Sciences, and History                                           188,068          1,215,668              6.46
  26     Visual and Performing Arts                                                          56,056            504,889              9.01
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,375,377     $   19,641,025     $         8.27
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         66,944   $       118,455   $          1.77
  2    Architecture and Precision Production Trades                                        18,624            50,176              2.69
  3    Biology, Physical Sciences, and Science Technology                                 125,384           164,379              1.31
  4    Business Management, Marketing, and Administrative Services                        321,663           178,955              0.56
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                     233,337           196,448              0.84
  7    Computer and Information Sciences                                                  170,617           230,274              1.35
  8    Construction Trades                                                                118,854           100,048              0.84
  9    Consumer and Homemaking Education                                                  217,956           323,418              1.48
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                102,253            57,405              0.56
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,394           922,158              4.67
 13    Foreign Languages                                                                   37,004            20,787              0.56
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              23,048           237,932             10.32
 15    Health Occupations - Dental Hygiene                                                 19,648           125,214              6.37
 16    Health Occupations - Other                                                         128,266           199,965              1.56
 17    Health Occupations - Respiratory Therapy                                            11,952            21,695              1.82
 18    Health Occupations - Vocational Nursing                                             66,048           106,950              1.62
 19    Mathematics                                                                        118,758           671,187              5.65
 20    Mechanics and Repairers - Automotive                                                 8,928            28,626              3.21
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               12,936             1,399              0.11
 23    Physical Education and Fitness                                                      39,440           115,468              2.93
 24    Protective Services and Public Administration                                       92,199            29,842              0.32
 25    Psychology, Social Sciences, and History                                           188,068           114,762              0.61
 26    Visual and Performing Arts                                                          56,056            78,787              1.41
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,375,377     $    4,094,330    $         1.72
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         66,944   $       194,614   $          2.91
  2    Architecture and Precision Production Trades                                        18,624           112,272              6.03
  3    Biology, Physical Sciences, and Science Technology                                 125,384           358,469              2.86
  4    Business Management, Marketing, and Administrative Services                        321,663           416,911              1.30
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                     233,337           130,017              0.56
  7    Computer and Information Sciences                                                  170,617           513,859              3.01
  8    Construction Trades                                                                118,854           329,741              2.77
  9    Consumer and Homemaking Education                                                  217,956           262,544              1.20
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                102,253           185,361              1.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,394           864,766              4.38
 13    Foreign Languages                                                                   37,004            79,244              2.14
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              23,048           241,924             10.50
 15    Health Occupations - Dental Hygiene                                                 19,648           161,457              8.22
 16    Health Occupations - Other                                                         128,266           349,594              2.73
 17    Health Occupations - Respiratory Therapy                                            11,952            89,857              7.52
 18    Health Occupations - Vocational Nursing                                             66,048           246,486              3.73
 19    Mathematics                                                                        118,758           566,572              4.77
 20    Mechanics and Repairers - Automotive                                                 8,928            36,812              4.12
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               12,936               -
 23    Physical Education and Fitness                                                      39,440           402,413             10.20
 24    Protective Services and Public Administration                                       92,199            61,204              0.66
 25    Psychology, Social Sciences, and History                                           188,068           358,292              1.91
 26    Visual and Performing Arts                                                          56,056           204,757              3.65
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,375,377     $    6,167,166    $         2.60
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,994,434   $          1.26
           Student Services                                                                                         1,611,739              0.68
           Academic Support                                                                                           964,722              0.41
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,121,719                0.89
           Equipment Depreciation                                                                                     318,612                0.13
           Local Benefits                                                                                           1,368,303                0.58
                                                      Total                                   2,375,377    $      9,379,529      $          3.95

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,169,904    $          12,325    $            -       $      6,182,229
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                                 641,131                                  323,591              964,722
          Student Services                                               1,286,529                                  325,210            1,611,739
          Instructional Support                                          1,707,391                                1,287,043            2,994,434
          Operation and Maintenance of Plant                               595,251               194,088          1,885,457            2,674,796
          Scholarships and Fellowships                                           -                                2,121,719            2,121,719
          Other                                                                                1,368,303                               1,368,303
                                                          Total $       10,400,206    $          206,413   $        5,943,020   $     16,549,639

          Depreciation Expense - Equipment                                                                            318,612             318,612

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) 2004
003580 Kilgore College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          8,171   $         98,315   $         12.03
   2     Architecture and Precision Production Trades                                        23,072            251,209             10.89
   3     Biology, Physical Sciences, and Science Technology                                 256,912          1,909,274              7.43
   4     Business Management, Marketing, and Administrative Services                        217,763          1,585,065              7.28
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      11,571            143,995             12.44
   7     Computer and Information Sciences                                                   40,270            506,795             12.58
   8     Construction Trades                                                                    512             81,974            160.10
   9     Consumer and Homemaking Education                                                  137,230            923,700              6.73
  10     Engineering                                                                          1,344             53,421             39.75
  11     Engineering Related                                                                 88,498            721,796              8.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 342,624          2,324,331              6.78
  13     Foreign Languages                                                                   30,512            294,468              9.65
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,632            835,827             10.37
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         180,445          1,356,200              7.52
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             91,120            628,826              6.90
  19     Mathematics                                                                        282,447          1,769,921              6.27
  20     Mechanics and Repairers - Automotive                                                55,328            364,557              6.59
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,136            133,271              8.80
  22     Mechanics and Repairers - Electronics                                                  872              3,380              3.88
  23     Physical Education and Fitness                                                     111,852            949,199              8.49
  24     Protective Services and Public Administration                                      278,275          2,015,699              7.24
  25     Psychology, Social Sciences, and History                                           378,144          2,266,324              5.99
  26     Visual and Performing Arts                                                         195,642          1,730,871              8.85
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,828,372     $   20,948,416     $         7.41
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,171   $        16,086   $          1.97
  2    Architecture and Precision Production Trades                                        23,072            43,975              1.91
  3    Biology, Physical Sciences, and Science Technology                                 256,912           238,258              0.93
  4    Business Management, Marketing, and Administrative Services                        217,763           176,412              0.81
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,571            41,576              3.59
  7    Computer and Information Sciences                                                   40,270            97,798              2.43
  8    Construction Trades                                                                    512            34,489             67.36
  9    Consumer and Homemaking Education                                                  137,230           100,646              0.73
 10    Engineering                                                                          1,344            11,181              8.32
 11    Engineering Related                                                                 88,498           107,430              1.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 342,624           214,420              0.63
 13    Foreign Languages                                                                   30,512            40,553              1.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,632           138,408              1.72
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         180,445           185,825              1.03
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             91,120            57,367              0.63
 19    Mathematics                                                                        282,447           139,607              0.49
 20    Mechanics and Repairers - Automotive                                                55,328            55,369              1.00
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,136            26,105              1.72
 22    Mechanics and Repairers - Electronics                                                  872               -
 23    Physical Education and Fitness                                                     111,852           113,312              1.01
 24    Protective Services and Public Administration                                      278,275           363,414              1.31
 25    Psychology, Social Sciences, and History                                           378,144           168,027              0.44
 26    Visual and Performing Arts                                                         195,642           314,714              1.61
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,828,372     $    2,684,972    $         0.95
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,171   $        50,555   $          6.19
  2    Architecture and Precision Production Trades                                        23,072           117,798              5.11
  3    Biology, Physical Sciences, and Science Technology                                 256,912           675,129              2.63
  4    Business Management, Marketing, and Administrative Services                        217,763           564,522              2.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,571            57,565              4.97
  7    Computer and Information Sciences                                                   40,270           252,895              6.28
  8    Construction Trades                                                                    512            45,500             88.87
  9    Consumer and Homemaking Education                                                  137,230           291,099              2.12
 10    Engineering                                                                          1,344            37,030             27.55
 11    Engineering Related                                                                 88,498           271,315              3.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 342,624           781,772              2.28
 13    Foreign Languages                                                                   30,512           135,639              4.45
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,632           384,859              4.77
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         180,445           470,903              2.61
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             91,120           218,244              2.40
 19    Mathematics                                                                        282,447           535,444              1.90
 20    Mechanics and Repairers - Automotive                                                55,328            94,716              1.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,136            48,493              3.20
 22    Mechanics and Repairers - Electronics                                                  872               -
 23    Physical Education and Fitness                                                     111,852           402,307              3.60
 24    Protective Services and Public Administration                                      278,275           573,587              2.06
 25    Psychology, Social Sciences, and History                                           378,144           632,469              1.67
 26    Visual and Performing Arts                                                         195,642           657,775              3.36
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,828,372     $    7,299,616    $         2.58
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,703,031   $          0.96
           Student Services                                                                                         1,676,707              0.59
           Academic Support                                                                                         1,974,558              0.70
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,845,564                1.01
           Equipment Depreciation                                                                                      93,738                0.03
           Local Benefits                                                                                           1,670,230                0.59
                                                      Total                                   2,828,372    $     10,963,828      $          3.88

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,312,795    $          24,072    $         11,181     $      7,348,048
          Research                                                               -                                        -                    -
          Public Service                                                 1,019,170                                  678,388            1,697,558
          Academic Support                                               1,654,376                                  320,182            1,974,558
          Student Services                                               1,055,253                                  621,454            1,676,707
          Instructional Support                                          1,517,044                                1,185,987            2,703,031
          Operation and Maintenance of Plant                               930,560               260,683          2,147,724            3,338,967
          Scholarships and Fellowships                                           -                                2,845,564            2,845,564
          Other                                                                                1,670,230                               1,670,230
                                                          Total $       13,489,198    $          284,755   $        7,810,480   $     21,584,433

          Depreciation Expense - Equipment                                                                             93,738              93,738

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) 2004
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                                 276,384          3,334,447               12.06
   4     Business Management, Marketing, and Administrative Services                        374,400          5,194,627               13.87
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     153,664          1,823,876               11.87
   7     Computer and Information Sciences                                                  223,744          3,048,906               13.63
   8     Construction Trades                                                                 66,352          1,258,710               18.97
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    384            173,874              452.80
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 413,408          5,559,340               13.45
  13     Foreign Languages                                                                  124,064          1,532,274               12.35
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              67,712          1,387,112               20.49
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         133,712          1,918,296               14.35
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             37,008            594,410               16.06
  19     Mathematics                                                                        340,752          4,018,933               11.79
  20     Mechanics and Repairers - Automotive                                                32,560            531,989               16.34
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               50,304            685,554               13.63
  23     Physical Education and Fitness                                                     114,352          1,389,568               12.15
  24     Protective Services and Public Administration                                      134,464          1,904,476               14.16
  25     Psychology, Social Sciences, and History                                           456,288          5,174,444               11.34
  26     Visual and Performing Arts                                                         240,400          3,340,905               13.90
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,239,952     $   42,871,744     $          13.23
                       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                                 276,384            582,851            2.11
  4    Business Management, Marketing, and Administrative Services                        374,400          1,072,727            2.87
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     153,664            260,472            1.70
  7    Computer and Information Sciences                                                  223,744            568,283            2.54
  8    Construction Trades                                                                 66,352            357,235            5.38
  9    Consumer and Homemaking Education                                                      -                  -
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    384             62,541          162.87
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 413,408            857,636            2.07
 13    Foreign Languages                                                                  124,064            228,739            1.84
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              67,712            278,057            4.11
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         133,712            316,280            2.37
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             37,008            119,518            3.23
 19    Mathematics                                                                        340,752            558,664            1.64
 20    Mechanics and Repairers - Automotive                                                32,560            120,022            3.69
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               50,304            127,792            2.54
 23    Physical Education and Fitness                                                     114,352            196,904            1.72
 24    Protective Services and Public Administration                                      134,464            331,896            2.47
 25    Psychology, Social Sciences, and History                                           456,288            681,530            1.49
 26    Visual and Performing Arts                                                         240,400            628,656            2.62
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,239,952     $    7,349,803     $       2.27
                                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                                 276,384            730,953            2.64
  4    Business Management, Marketing, and Administrative Services                        374,400          1,384,662            3.70
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     153,664            439,967            2.86
  7    Computer and Information Sciences                                                  223,744            844,831            3.78
  8    Construction Trades                                                                 66,352            416,376            6.28
  9    Consumer and Homemaking Education                                                      -                  -
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    384            108,526          282.62
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 413,408          1,679,279            4.06
 13    Foreign Languages                                                                  124,064            396,503            3.20
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              67,712            614,013            9.07
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         133,712            624,448            4.67
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             37,008            204,327            5.52
 19    Mathematics                                                                        340,752            969,032            2.84
 20    Mechanics and Repairers - Automotive                                                32,560            173,921            5.34
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               50,304            189,990            3.78
 23    Physical Education and Fitness                                                     114,352            356,637            3.12
 24    Protective Services and Public Administration                                      134,464            589,514            4.38
 25    Psychology, Social Sciences, and History                                           456,288          1,156,993            2.54
 26    Visual and Performing Arts                                                         240,400            954,685            3.97
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,239,952     $   11,834,657     $       3.65
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        5,554,274   $          1.71
           Student Services                                                                                         3,329,357              1.03
           Academic Support                                                                                         1,919,117              0.59
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             9,169,663                2.83
           Equipment Depreciation                                                                                     715,346                0.22
           Local Benefits                                                                                           2,999,527                0.93
                                                      Total                                   3,239,952    $     23,687,284      $          7.31

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     11,971,337     $          79,819    $            -       $     12,051,156
          Research                                                               -                                        -                    -
          Public Service                                                    11,233                                        -               11,233
          Academic Support                                               1,535,322                                  383,795            1,919,117
          Student Services                                               2,436,121                                  893,236            3,329,357
          Instructional Support                                          4,251,146                                1,303,128            5,554,274
          Operation and Maintenance of Plant                             1,136,144               163,984          3,621,366            4,921,494
          Scholarships and Fellowships                                           -                                9,169,663            9,169,663
          Other                                                                                2,999,527                               2,999,527
                                                          Total $       21,341,303    $          243,803   $       15,371,188   $     36,956,294

          Depreciation Expense - Equipment                                                                            715,346             715,346

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) 2004
003583 Lee College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         60,160   $        465,276   $          7.73
   2     Architecture and Precision Production Trades                                       144,896          1,467,510             10.13
   3     Biology, Physical Sciences, and Science Technology                                 365,808          3,243,464              8.87
   4     Business Management, Marketing, and Administrative Services                        260,208          2,305,233              8.86
   5     Career Pilot                                                                        13,152            235,435             17.90
   6     Communications                                                                       6,288            138,407             22.01
   7     Computer and Information Sciences                                                  178,400          2,135,464             11.97
   8     Construction Trades                                                                127,840          1,597,104             12.49
   9     Consumer and Homemaking Education                                                   78,512            756,970              9.64
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 39,312            655,273             16.67
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 378,384          3,867,043             10.22
  13     Foreign Languages                                                                   42,272            435,326             10.30
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,232          1,381,538             11.99
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          90,048            922,354             10.24
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             41,808            515,564             12.33
  19     Mathematics                                                                        211,072          2,227,125             10.55
  20     Mechanics and Repairers - Automotive                                                27,680            315,336             11.39
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            53,232            333,874              6.27
  22     Mechanics and Repairers - Electronics                                              105,952            656,312              6.19
  23     Physical Education and Fitness                                                      97,728          1,218,841             12.47
  24     Protective Services and Public Administration                                       36,368            239,145              6.58
  25     Psychology, Social Sciences, and History                                           302,496          2,715,776              8.98
  26     Visual and Performing Arts                                                         120,448          1,308,238             10.86
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,897,296     $   29,136,608     $        10.06
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         60,160   $        45,469   $          0.76
  2    Architecture and Precision Production Trades                                       144,896           218,563              1.51
  3    Biology, Physical Sciences, and Science Technology                                 365,808           475,603              1.30
  4    Business Management, Marketing, and Administrative Services                        260,208           236,714              0.91
  5    Career Pilot                                                                        13,152            35,919              2.73
  6    Communications                                                                       6,288            34,550              5.49
  7    Computer and Information Sciences                                                  178,400           524,549              2.94
  8    Construction Trades                                                                127,840           388,577              3.04
  9    Consumer and Homemaking Education                                                   78,512           123,687              1.58
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 39,312           132,935              3.38
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 378,384           490,540              1.30
 13    Foreign Languages                                                                   42,272            51,667              1.22
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,232           184,101              1.60
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          90,048           123,195              1.37
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             41,808            72,845              1.74
 19    Mathematics                                                                        211,072           335,867              1.59
 20    Mechanics and Repairers - Automotive                                                27,680            39,645              1.43
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            53,232            19,332              0.36
 22    Mechanics and Repairers - Electronics                                              105,952            28,173              0.27
 23    Physical Education and Fitness                                                      97,728           300,163              3.07
 24    Protective Services and Public Administration                                       36,368            13,471              0.37
 25    Psychology, Social Sciences, and History                                           302,496           282,508              0.93
 26    Visual and Performing Arts                                                         120,448           201,597              1.67
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,897,296     $    4,359,670    $         1.50
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         60,160   $        123,116   $          2.05
  2    Architecture and Precision Production Trades                                       144,896            534,363              3.69
  3    Biology, Physical Sciences, and Science Technology                                 365,808            963,805              2.63
  4    Business Management, Marketing, and Administrative Services                        260,208            785,250              3.02
  5    Career Pilot                                                                        13,152            134,654             10.24
  6    Communications                                                                       6,288             72,846             11.58
  7    Computer and Information Sciences                                                  178,400            731,099              4.10
  8    Construction Trades                                                                127,840            578,058              4.52
  9    Consumer and Homemaking Education                                                   78,512            246,085              3.13
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 39,312            328,463              8.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 378,384          1,510,425              3.99
 13    Foreign Languages                                                                   42,272            175,186              4.14
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,232            629,147              5.46
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          90,048            355,069              3.94
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             41,808            236,534              5.66
 19    Mathematics                                                                        211,072            850,314              4.03
 20    Mechanics and Repairers - Automotive                                                27,680            139,181              5.03
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            53,232             52,018              0.98
 22    Mechanics and Repairers - Electronics                                              105,952            105,615              1.00
 23    Physical Education and Fitness                                                      97,728            436,713              4.47
 24    Protective Services and Public Administration                                       36,368             46,318              1.27
 25    Psychology, Social Sciences, and History                                           302,496            941,448              3.11
 26    Visual and Performing Arts                                                         120,448            512,627              4.26
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,897,296     $   10,488,334     $         3.62
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        5,793,364    $          2.00
           Student Services                                                                                         2,278,685               0.79
           Academic Support                                                                                         1,703,359               0.59
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,521,834                0.87
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                           1,991,362                0.69
                                                      Total                                   2,897,296    $     14,288,604      $          4.93

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     10,508,381     $         225,095    $            -        $    10,733,476
          Research                                                               -                                        -                    -
          Public Service                                                   771,239                                1,016,870            1,788,109
          Academic Support                                               1,462,001                                  241,358            1,703,359
          Student Services                                               1,745,421                                  533,264            2,278,685
          Instructional Support                                          3,362,227                                2,431,137            5,793,364
          Operation and Maintenance of Plant                             1,214,070               159,697          4,841,702            6,215,469
          Scholarships and Fellowships                                           -                                2,521,834            2,521,834
          Other                                                                                1,991,362                               1,991,362
                                                          Total $       19,063,339    $          384,792   $       11,586,165    $    31,034,296

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
011145 North Harris Montgomery Community College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         17,600   $         166,707   $          9.47
   2     Architecture and Precision Production Trades                                        66,924             698,006             10.43
   3     Biology, Physical Sciences, and Science Technology                               1,853,696          17,968,355              9.69
   4     Business Management, Marketing, and Administrative Services                        743,725           8,239,743             11.08
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     243,106           2,135,396              8.78
   7     Computer and Information Sciences                                                  822,693           8,925,851             10.85
   8     Construction Trades                                                                  8,580              86,899             10.13
   9     Consumer and Homemaking Education                                                  268,865           2,294,519              8.53
  10     Engineering                                                                          1,128              14,622             12.96
  11     Engineering Related                                                                252,418           2,994,033             11.86
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,736,384          26,541,393              9.70
  13     Foreign Languages                                                                  360,603           2,580,771              7.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             265,672           3,803,172             14.32
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         491,764           4,854,823              9.87
  17     Health Occupations - Respiratory Therapy                                            41,120             608,111             14.79
  18     Health Occupations - Vocational Nursing                                            198,752           2,012,811             10.13
  19     Mathematics                                                                      2,120,536          17,815,936              8.40
  20     Mechanics and Repairers - Automotive                                                52,100             560,998             10.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            35,640             490,171             13.75
  22     Mechanics and Repairers - Electronics                                                2,568              24,495              9.54
  23     Physical Education and Fitness                                                     296,992           3,322,022             11.19
  24     Protective Services and Public Administration                                      280,375           2,823,220             10.07
  25     Psychology, Social Sciences, and History                                         2,591,632          21,703,736              8.37
  26     Visual and Performing Arts                                                         736,336           7,602,717             10.33
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          14,489,209     $   138,268,506     $         9.54
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         17,600   $         23,381   $          1.33
  2    Architecture and Precision Production Trades                                        66,924            120,065              1.79
  3    Biology, Physical Sciences, and Science Technology                               1,853,696          4,388,420              2.37
  4    Business Management, Marketing, and Administrative Services                        743,725          1,865,387              2.51
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     243,106            363,765              1.50
  7    Computer and Information Sciences                                                  822,693          1,879,176              2.28
  8    Construction Trades                                                                  8,580             13,451              1.57
  9    Consumer and Homemaking Education                                                  268,865            384,482              1.43
 10    Engineering                                                                          1,128              2,691              2.39
 11    Engineering Related                                                                252,418            521,916              2.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,736,384          4,880,746              1.78
 13    Foreign Languages                                                                  360,603            176,568              0.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             265,672            802,411              3.02
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         491,764            884,328              1.80
 17    Health Occupations - Respiratory Therapy                                            41,120             89,082              2.17
 18    Health Occupations - Vocational Nursing                                            198,752            381,339              1.92
 19    Mathematics                                                                      2,120,536          2,466,455              1.16
 20    Mechanics and Repairers - Automotive                                                52,100            128,542              2.47
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            35,640            194,092              5.45
 22    Mechanics and Repairers - Electronics                                                2,568              6,225              2.42
 23    Physical Education and Fitness                                                     296,992            688,095              2.32
 24    Protective Services and Public Administration                                      280,375            714,779              2.55
 25    Psychology, Social Sciences, and History                                         2,591,632          2,817,259              1.09
 26    Visual and Performing Arts                                                         736,336          1,372,365              1.86
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          14,489,209     $   25,165,020     $         1.74
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         17,600   $         60,743   $          3.45
  2    Architecture and Precision Production Trades                                        66,924            263,919              3.94
  3    Biology, Physical Sciences, and Science Technology                               1,853,696          4,881,986              2.63
  4    Business Management, Marketing, and Administrative Services                        743,725          2,884,635              3.88
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     243,106            630,924              2.60
  7    Computer and Information Sciences                                                  822,693          3,186,419              3.87
  8    Construction Trades                                                                  8,580             33,189              3.87
  9    Consumer and Homemaking Education                                                  268,865            648,463              2.41
 10    Engineering                                                                          1,128              6,638              5.88
 11    Engineering Related                                                                252,418          1,287,716              5.10
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,736,384          8,820,933              3.22
 13    Foreign Languages                                                                  360,603            712,175              1.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             265,672          1,754,170              6.60
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         491,764          1,663,030              3.38
 17    Health Occupations - Respiratory Therapy                                            41,120            326,085              7.93
 18    Health Occupations - Vocational Nursing                                            198,752            698,884              3.52
 19    Mathematics                                                                      2,120,536          5,399,461              2.55
 20    Mechanics and Repairers - Automotive                                                52,100            187,991              3.61
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            35,640            128,848              3.62
 22    Mechanics and Repairers - Electronics                                                2,568              6,220              2.42
 23    Physical Education and Fitness                                                     296,992          1,240,375              4.18
 24    Protective Services and Public Administration                                      280,375            792,860              2.83
 25    Psychology, Social Sciences, and History                                         2,591,632          6,725,971              2.60
 26    Visual and Performing Arts                                                         736,336          2,775,302              3.77
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          14,489,209     $   45,116,937     $         3.11
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      22,668,388    $          1.56
           Student Services                                                                                       10,925,048               0.75
           Academic Support                                                                                       13,973,295               0.96
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           11,059,887                 0.76
           Equipment Depreciation                                                                                   1,205,323                0.08
           Local Benefits                                                                                           8,154,608                0.56
                                                      Total                                  14,489,209    $     67,986,549      $          4.69

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     45,238,695     $           4,274    $          2,691     $     45,245,660
          Research                                                               -                                        -                    -
          Public Service                                                 1,462,164                                  935,937            2,398,101
          Academic Support                                             11,554,715                                 2,418,580           13,973,295
          Student Services                                               8,646,544                                2,278,504           10,925,048
          Instructional Support                                        14,069,280                                 8,599,108           22,668,388
          Operation and Maintenance of Plant                             4,261,023             2,440,005         22,049,386           28,750,414
          Scholarships and Fellowships                                           -                               11,059,887           11,059,887
          Other                                                                                8,154,608                               8,154,608
                                                          Total $       85,232,421    $        2,444,279   $       47,344,093   $    135,020,793

          Depreciation Expense - Equipment                                                                          1,205,323           1,205,323

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) 2004
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                                        12,543            773,771               61.69
   3     Biology, Physical Sciences, and Science Technology                                 291,680          1,903,992                6.53
   4     Business Management, Marketing, and Administrative Services                        273,503          2,176,561                7.96
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      20,933            150,357                7.18
   7     Computer and Information Sciences                                                  117,798          1,640,348               13.93
   8     Construction Trades                                                                  9,110            354,599               38.92
   9     Consumer and Homemaking Education                                                  229,044          2,239,105                9.78
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  2,408             19,463                8.08
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 497,437          4,193,290                8.43
  13     Foreign Languages                                                                  396,906          1,744,968                4.40
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             201,216          2,517,462               12.51
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         333,228          2,933,477                8.80
  17     Health Occupations - Respiratory Therapy                                            26,032            265,057               10.18
  18     Health Occupations - Vocational Nursing                                            123,840            861,232                6.95
  19     Mathematics                                                                        305,376          2,139,074                7.00
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            67,410            257,923                3.83
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      70,908          1,086,545               15.32
  24     Protective Services and Public Administration                                      137,812          1,135,958                8.24
  25     Psychology, Social Sciences, and History                                           537,552          3,096,951                5.76
  26     Visual and Performing Arts                                                         298,002          2,456,442                8.24
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,952,738     $   31,946,575     $           8.08
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        12,543           259,817           20.71
  3    Biology, Physical Sciences, and Science Technology                                 291,680           181,658            0.62
  4    Business Management, Marketing, and Administrative Services                        273,503           330,002            1.21
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      20,933            23,200            1.11
  7    Computer and Information Sciences                                                  117,798           290,456            2.47
  8    Construction Trades                                                                  9,110           159,713           17.53
  9    Consumer and Homemaking Education                                                  229,044           981,268            4.28
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  2,408             4,268            1.77
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 497,437           634,456            1.28
 13    Foreign Languages                                                                  396,906            59,175            0.15
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             201,216           496,963            2.47
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         333,228           588,757            1.77
 17    Health Occupations - Respiratory Therapy                                            26,032            42,231            1.62
 18    Health Occupations - Vocational Nursing                                            123,840            85,010            0.69
 19    Mathematics                                                                        305,376           232,092            0.76
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            67,410               -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      70,908           226,613            3.20
 24    Protective Services and Public Administration                                      137,812           475,632            3.45
 25    Psychology, Social Sciences, and History                                           537,552           189,522            0.35
 26    Visual and Performing Arts                                                         298,002           414,757            1.39
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,952,738     $    5,675,590    $       1.44
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        12,543            465,962           37.15
  3    Biology, Physical Sciences, and Science Technology                                 291,680            606,314            2.08
  4    Business Management, Marketing, and Administrative Services                        273,503            800,087            2.93
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      20,933             47,064            2.25
  7    Computer and Information Sciences                                                  117,798            899,176            7.63
  8    Construction Trades                                                                  9,110            160,029           17.57
  9    Consumer and Homemaking Education                                                  229,044            381,473            1.67
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                  2,408              5,982            2.48
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 497,437          1,655,550            3.33
 13    Foreign Languages                                                                  396,906            167,159            0.42
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             201,216          1,250,610            6.22
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         333,228          1,069,730            3.21
 17    Health Occupations - Respiratory Therapy                                            26,032            123,223            4.73
 18    Health Occupations - Vocational Nursing                                            123,840            302,388            2.44
 19    Mathematics                                                                        305,376            738,558            2.42
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            67,410                -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                      70,908            588,625            8.30
 24    Protective Services and Public Administration                                      137,812            133,032            0.97
 25    Psychology, Social Sciences, and History                                           537,552            850,658            1.58
 26    Visual and Performing Arts                                                         298,002            901,476            3.03
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,952,738     $   11,147,096     $       2.82
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        5,204,662   $          1.32
           Student Services                                                                                         2,187,328              0.55
           Academic Support                                                                                         1,309,597              0.33
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             4,890,321                1.24
           Equipment Depreciation                                                                                     197,021                0.05
           Local Benefits                                                                                           1,334,960                0.34
                                                      Total                                   3,952,738    $     15,123,889      $          3.83

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     11,157,250     $          49,360    $            -       $     11,206,610
          Research                                                               -                                        -                    -
          Public Service                                                 1,228,111                                  329,451            1,557,562
          Academic Support                                               1,044,202                                  265,395            1,309,597
          Student Services                                               1,731,016                                  456,312            2,187,328
          Instructional Support                                          2,807,879                                2,396,783            5,204,662
          Operation and Maintenance of Plant                               979,464               147,362          3,811,568            4,938,394
          Scholarships and Fellowships                                           -                                4,890,321            4,890,321
          Other                                                                                1,334,960                               1,334,960
                                                          Total $       18,947,922    $          196,722   $       12,149,830   $     31,294,474

          Depreciation Expense - Equipment                                                                            197,021             197,021

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) 2004
009797 Midland College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          9,142   $         68,640   $          7.51
   2     Architecture and Precision Production Trades                                        44,129            622,916             14.12
   3     Biology, Physical Sciences, and Science Technology                                 325,344          2,837,827              8.72
   4     Business Management, Marketing, and Administrative Services                        129,393          1,178,086              9.10
   5     Career Pilot                                                                        14,892            783,796             52.63
   6     Communications                                                                      15,438            285,896             18.52
   7     Computer and Information Sciences                                                   78,230          1,480,926             18.93
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   18,384            179,892              9.79
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 65,675          1,588,496             24.19
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 364,209          3,532,019              9.70
  13     Foreign Languages                                                                   94,528            779,170              8.24
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             112,892          1,454,840             12.89
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         184,238          2,277,272             12.36
  17     Health Occupations - Respiratory Therapy                                            24,508            313,658             12.80
  18     Health Occupations - Vocational Nursing                                             54,144            695,366             12.84
  19     Mathematics                                                                        227,562          2,163,579              9.51
  20     Mechanics and Repairers - Automotive                                                43,556            566,336             13.00
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            47,856            782,416             16.35
  22     Mechanics and Repairers - Electronics                                                  352              3,022              8.58
  23     Physical Education and Fitness                                                      73,824          1,093,399             14.81
  24     Protective Services and Public Administration                                      125,931          1,241,189              9.86
  25     Psychology, Social Sciences, and History                                           366,496          3,216,351              8.78
  26     Visual and Performing Arts                                                         135,673          1,485,565             10.95
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,556,396     $   28,630,656     $        11.20
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,142   $         9,006   $          0.99
  2    Architecture and Precision Production Trades                                        44,129           137,896              3.12
  3    Biology, Physical Sciences, and Science Technology                                 325,344           478,910              1.47
  4    Business Management, Marketing, and Administrative Services                        129,393           204,154              1.58
  5    Career Pilot                                                                        14,892           496,733             33.36
  6    Communications                                                                      15,438            82,045              5.31
  7    Computer and Information Sciences                                                   78,230           521,691              6.67
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   18,384            24,631              1.34
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 65,675           930,348             14.17
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 364,209           511,909              1.41
 13    Foreign Languages                                                                   94,528            91,852              0.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             112,892           251,674              2.23
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         184,238           625,012              3.39
 17    Health Occupations - Respiratory Therapy                                            24,508            46,600              1.90
 18    Health Occupations - Vocational Nursing                                             54,144           105,529              1.95
 19    Mathematics                                                                        227,562           292,619              1.29
 20    Mechanics and Repairers - Automotive                                                43,556           139,161              3.19
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            47,856           240,315              5.02
 22    Mechanics and Repairers - Electronics                                                  352               758              2.15
 23    Physical Education and Fitness                                                      73,824           161,663              2.19
 24    Protective Services and Public Administration                                      125,931           288,869              2.29
 25    Psychology, Social Sciences, and History                                           366,496           263,815              0.72
 26    Visual and Performing Arts                                                         135,673           170,109              1.25
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,556,396     $    6,075,299    $         2.38
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,142   $         6,742   $          0.74
  2    Architecture and Precision Production Trades                                        44,129           229,705              5.21
  3    Biology, Physical Sciences, and Science Technology                                 325,344           476,587              1.46
  4    Business Management, Marketing, and Administrative Services                        129,393           225,308              1.74
  5    Career Pilot                                                                        14,892           200,903             13.49
  6    Communications                                                                      15,438           114,532              7.42
  7    Computer and Information Sciences                                                   78,230           506,623              6.48
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   18,384            48,897              2.66
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 65,675           278,175              4.24
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 364,209           912,921              2.51
 13    Foreign Languages                                                                   94,528           140,411              1.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             112,892           550,011              4.87
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         184,238           586,322              3.18
 17    Health Occupations - Respiratory Therapy                                            24,508           125,263              5.11
 18    Health Occupations - Vocational Nursing                                             54,144           276,578              5.11
 19    Mathematics                                                                        227,562           554,364              2.44
 20    Mechanics and Repairers - Automotive                                                43,556           175,175              4.02
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            47,856           265,222              5.54
 22    Mechanics and Repairers - Electronics                                                  352               227              0.64
 23    Physical Education and Fitness                                                      73,824           504,615              6.84
 24    Protective Services and Public Administration                                      125,931           223,726              1.78
 25    Psychology, Social Sciences, and History                                           366,496           832,115              2.27
 26    Visual and Performing Arts                                                         135,673           530,498              3.91
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,556,396     $    7,764,920    $         3.04
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,778,321   $          1.09
           Student Services                                                                                         1,987,717              0.78
           Academic Support                                                                                         3,793,416              1.48
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             4,098,722                1.60
           Equipment Depreciation                                                                                     398,339                0.16
           Local Benefits                                                                                           1,733,922                0.68
                                                      Total                                   2,556,396    $     14,790,437      $          5.79

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,807,741    $             -      $            -       $      7,807,741
          Research                                                               -                                        -                    -
          Public Service                                                   886,793                                1,002,173            1,888,966
          Academic Support                                               2,704,444                                1,088,972            3,793,416
          Student Services                                               1,463,095                                  524,622            1,987,717
          Instructional Support                                          1,761,631                                1,016,690            2,778,321
          Operation and Maintenance of Plant                               635,536               229,599          3,263,568            4,128,703
          Scholarships and Fellowships                                           -                                4,098,722            4,098,722
          Other                                                                                1,733,922                               1,733,922
                                                          Total $       15,259,240    $          229,599   $       10,994,747   $     26,483,586

          Depreciation Expense - Equipment                                                                            398,339             398,339

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) 2004
003593 Navarro College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          4,368   $        159,319   $         36.47
   2     Architecture and Precision Production Trades                                         4,108             37,667              9.17
   3     Biology, Physical Sciences, and Science Technology                                 313,600          2,953,393              9.42
   4     Business Management, Marketing, and Administrative Services                        270,881          2,305,589              8.51
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      13,584            181,742             13.38
   7     Computer and Information Sciences                                                  226,862          1,942,785              8.56
   8     Construction Trades                                                                  1,821             24,262             13.32
   9     Consumer and Homemaking Education                                                  117,008          1,029,288              8.80
  10     Engineering                                                                            672              5,966              8.88
  11     Engineering Related                                                                  3,552             31,537              8.88
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 490,720          4,403,726              8.97
  13     Foreign Languages                                                                   55,880            425,442              7.61
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,984          1,237,587             13.60
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         120,258          1,168,237              9.71
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            112,768          1,133,135             10.05
  19     Mathematics                                                                        332,816          3,065,066              9.21
  20     Mechanics and Repairers - Automotive                                                 1,260              9,087              7.21
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,476            288,856             11.80
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                     133,760          1,301,704              9.73
  24     Protective Services and Public Administration                                      111,802          1,124,547             10.06
  25     Psychology, Social Sciences, and History                                           437,040          3,743,081              8.56
  26     Visual and Performing Arts                                                         134,784          1,426,673             10.58
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,003,004     $   27,998,689     $         9.32
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,368   $        35,717   $          8.18
  2    Architecture and Precision Production Trades                                         4,108             9,527              2.32
  3    Biology, Physical Sciences, and Science Technology                                 313,600           323,552              1.03
  4    Business Management, Marketing, and Administrative Services                        270,881           140,428              0.52
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      13,584            24,457              1.80
  7    Computer and Information Sciences                                                  226,862           135,795              0.60
  8    Construction Trades                                                                  1,821             6,745              3.70
  9    Consumer and Homemaking Education                                                  117,008            65,205              0.56
 10    Engineering                                                                            672               342              0.51
 11    Engineering Related                                                                  3,552             1,810              0.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 490,720           311,551              0.63
 13    Foreign Languages                                                                   55,880            20,020              0.36
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,984           170,709              1.88
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         120,258            97,141              0.81
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            112,768           108,083              0.96
 19    Mathematics                                                                        332,816           227,318              0.68
 20    Mechanics and Repairers - Automotive                                                 1,260               264              0.21
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,476            36,024              1.47
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                     133,760           127,727              0.95
 24    Protective Services and Public Administration                                      111,802           118,647              1.06
 25    Psychology, Social Sciences, and History                                           437,040           246,001              0.56
 26    Visual and Performing Arts                                                         134,784           185,796              1.38
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,003,004     $    2,392,859    $         0.80
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          4,368   $         97,175   $         22.25
  2    Architecture and Precision Production Trades                                         4,108              3,286              0.80
  3    Biology, Physical Sciences, and Science Technology                                 313,600            732,525              2.34
  4    Business Management, Marketing, and Administrative Services                        270,881            526,299              1.94
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      13,584             75,100              5.53
  7    Computer and Information Sciences                                                  226,862            434,449              1.92
  8    Construction Trades                                                                  1,821              6,500              3.57
  9    Consumer and Homemaking Education                                                  117,008            256,171              2.19
 10    Engineering                                                                            672              1,558              2.32
 11    Engineering Related                                                                  3,552              8,237              2.32
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 490,720          1,123,262              2.29
 13    Foreign Languages                                                                   55,880             67,342              1.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,984            516,414              5.68
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         120,258            343,521              2.86
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            112,768            342,793              3.04
 19    Mathematics                                                                        332,816            824,173              2.48
 20    Mechanics and Repairers - Automotive                                                 1,260              1,200              0.95
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,476            104,749              4.28
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     133,760            364,713              2.73
 24    Protective Services and Public Administration                                      111,802            329,485              2.95
 25    Psychology, Social Sciences, and History                                           437,040            852,937              1.95
 26    Visual and Performing Arts                                                         134,784            425,418              3.16
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,003,004     $    7,437,307     $         2.48
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,515,900   $          0.84
           Student Services                                                                                         1,309,399              0.44
           Academic Support                                                                                         1,493,637              0.50
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           11,879,182                 3.96
           Equipment Depreciation                                                                                     127,958                0.04
           Local Benefits                                                                                             842,447                0.28
                                                      Total                                   3,003,004    $     18,168,523      $          6.05

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,453,812    $           5,316    $            342     $      7,459,470
          Research                                                               -                                        -                    -
          Public Service                                                    14,642                                    1,166               15,808
          Academic Support                                               1,189,002                                  304,635            1,493,637
          Student Services                                                 925,340                                  384,059            1,309,399
          Instructional Support                                          1,469,113                                1,046,787            2,515,900
          Operation and Maintenance of Plant                               438,427               131,618          2,259,881            2,829,926
          Scholarships and Fellowships                                           -                               11,879,182           11,879,182
          Other                                                                                  842,447                                 842,447
                                                          Total $       11,490,336    $          136,934   $       15,876,052   $     27,503,322

          Depreciation Expense - Equipment                                                                            127,958             127,958

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) 2004
003558 North Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         46,910   $        442,605   $          9.44
   2     Architecture and Precision Production Trades                                         6,416            128,063             19.96
   3     Biology, Physical Sciences, and Science Technology                                 233,440          1,478,364              6.33
   4     Business Management, Marketing, and Administrative Services                         95,966            558,728              5.82
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,264              6,831              5.40
   7     Computer and Information Sciences                                                  119,452          1,141,663              9.56
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  102,072            484,890              4.75
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 14,826             57,692              3.89
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 325,680          2,199,266              6.75
  13     Foreign Languages                                                                   80,586            429,241              5.33
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,984            760,742              8.65
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          92,984            717,456              7.72
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            172,272          1,200,599              6.97
  19     Mathematics                                                                        303,272          1,800,932              5.94
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      63,840            502,394              7.87
  24     Protective Services and Public Administration                                       27,728            209,463              7.55
  25     Psychology, Social Sciences, and History                                           559,536          3,128,903              5.59
  26     Visual and Performing Arts                                                          99,200            670,230              6.76
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,433,428     $   15,918,061     $         6.54
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         46,910   $       152,788   $          3.26
  2    Architecture and Precision Production Trades                                         6,416            25,899              4.04
  3    Biology, Physical Sciences, and Science Technology                                 233,440           219,771              0.94
  4    Business Management, Marketing, and Administrative Services                         95,966            52,705              0.55
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,264               457              0.36
  7    Computer and Information Sciences                                                  119,452           288,035              2.41
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  102,072            41,426              0.41
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 14,826             3,782              0.26
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 325,680           245,196              0.75
 13    Foreign Languages                                                                   80,586            41,858              0.52
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,984           109,291              1.24
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          92,984           131,894              1.42
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            172,272           174,137              1.01
 19    Mathematics                                                                        303,272           156,121              0.51
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      63,840            61,836              0.97
 24    Protective Services and Public Administration                                       27,728            24,328              0.88
 25    Psychology, Social Sciences, and History                                           559,536           260,356              0.47
 26    Visual and Performing Arts                                                          99,200            93,435              0.94
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,433,428     $    2,083,315    $         0.86
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         46,910   $       127,490   $          2.72
  2    Architecture and Precision Production Trades                                         6,416            79,962             12.46
  3    Biology, Physical Sciences, and Science Technology                                 233,440           450,799              1.93
  4    Business Management, Marketing, and Administrative Services                         95,966           173,943              1.81
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,264             2,000              1.58
  7    Computer and Information Sciences                                                  119,452           440,277              3.69
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  102,072            90,255              0.88
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 14,826             2,606              0.18
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 325,680           827,090              2.54
 13    Foreign Languages                                                                   80,586           108,524              1.35
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              87,984           346,992              3.94
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          92,984           263,801              2.84
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            172,272           430,333              2.50
 19    Mathematics                                                                        303,272           595,371              1.96
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      63,840           219,647              3.44
 24    Protective Services and Public Administration                                       27,728            89,185              3.22
 25    Psychology, Social Sciences, and History                                           559,536           932,334              1.67
 26    Visual and Performing Arts                                                          99,200           233,524              2.35
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,433,428     $    5,414,133    $         2.22
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,573,829   $          1.06
           Student Services                                                                                           983,096              0.40
           Academic Support                                                                                         1,275,375              0.52
           Research                                                                                                    96,973              0.04
           Scholarships and Fellowships                                                                             2,257,214              0.93
           Equipment Depreciation                                                                                     452,201              0.19
           Local Benefits                                                                                             781,925              0.32
                                                      Total                                   2,433,428    $      8,420,613     $         3.46

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,414,590    $             -      $            -       $      5,414,590
          Research                                                          86,512                                   86,512              173,024
          Public Service                                                   328,832                                   79,581              408,413
          Academic Support                                               1,180,858                                   94,517            1,275,375
          Student Services                                                 808,702                                  174,394              983,096
          Instructional Support                                          1,069,531                                1,504,298            2,573,829
          Operation and Maintenance of Plant                               308,446                87,567          1,440,034            1,836,047
          Scholarships and Fellowships                                     167,008                                2,257,214            2,424,222
          Other                                                                                  781,925                                 781,925
                                                          Total $        9,364,479    $           87,567   $        5,636,550   $     15,088,596

          Depreciation Expense - Equipment                                                                            452,201             452,201

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) 2004
023154 Northeast Texas Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,156   $        206,022   $         10.75
   2     Architecture and Precision Production Trades                                        19,120            185,873              9.72
   3     Biology, Physical Sciences, and Science Technology                                 160,896          1,529,390              9.51
   4     Business Management, Marketing, and Administrative Services                         68,941            682,398              9.90
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       3,664             59,753             16.31
   7     Computer and Information Sciences                                                   48,841            521,410             10.68
   8     Construction Trades                                                                  6,608             65,881              9.97
   9     Consumer and Homemaking Education                                                   46,344            345,534              7.46
  10     Engineering                                                                            240              2,206              9.19
  11     Engineering Related                                                                    160              1,443              9.02
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 168,816          1,379,108              8.17
  13     Foreign Languages                                                                   13,584            149,277             10.99
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              34,514            471,104             13.65
  15     Health Occupations - Dental Hygiene                                                    -               68,143
  16     Health Occupations - Other                                                          45,977            373,321              8.12
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             33,856            386,957             11.43
  19     Mathematics                                                                        104,592            975,915              9.33
  20     Mechanics and Repairers - Automotive                                                 8,992             87,979              9.78
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,612            122,761             14.25
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      40,544            374,395              9.23
  24     Protective Services and Public Administration                                       46,332            501,474             10.82
  25     Psychology, Social Sciences, and History                                           205,744          1,662,842              8.08
  26     Visual and Performing Arts                                                          42,592            497,700             11.69
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,128,125     $   10,650,886     $         9.44
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,156   $        46,758   $          2.44
  2    Architecture and Precision Production Trades                                        19,120            25,044              1.31
  3    Biology, Physical Sciences, and Science Technology                                 160,896           161,650              1.00
  4    Business Management, Marketing, and Administrative Services                         68,941            64,496              0.94
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       3,664            19,458              5.31
  7    Computer and Information Sciences                                                   48,841            52,926              1.08
  8    Construction Trades                                                                  6,608            10,297              1.56
  9    Consumer and Homemaking Education                                                   46,344            23,402              0.50
 10    Engineering                                                                            240               186              0.78
 11    Engineering Related                                                                    160                97              0.61
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 168,816            84,531              0.50
 13    Foreign Languages                                                                   13,584            15,618              1.15
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              34,514            70,629              2.05
 15    Health Occupations - Dental Hygiene                                                    -              68,143
 16    Health Occupations - Other                                                          45,977            28,809              0.63
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             33,856            40,568              1.20
 19    Mathematics                                                                        104,592            78,889              0.75
 20    Mechanics and Repairers - Automotive                                                 8,992            12,343              1.37
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,612            51,436              5.97
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      40,544            24,320              0.60
 24    Protective Services and Public Administration                                       46,332            52,993              1.14
 25    Psychology, Social Sciences, and History                                           205,744            94,900              0.46
 26    Visual and Performing Arts                                                          42,592            78,618              1.85
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,128,125     $    1,106,111    $         0.98
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,156   $        51,500   $          2.69
  2    Architecture and Precision Production Trades                                        19,120            53,268              2.79
  3    Biology, Physical Sciences, and Science Technology                                 160,896           462,604              2.88
  4    Business Management, Marketing, and Administrative Services                         68,941           230,068              3.34
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       3,664            19,683              5.37
  7    Computer and Information Sciences                                                   48,841           193,724              3.97
  8    Construction Trades                                                                  6,608            18,410              2.79
  9    Consumer and Homemaking Education                                                   46,344            61,419              1.33
 10    Engineering                                                                            240               670              2.79
 11    Engineering Related                                                                    160               446              2.79
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 168,816           344,886              2.04
 13    Foreign Languages                                                                   13,584            57,241              4.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              34,514           206,313              5.98
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          45,977            85,864              1.87
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             33,856           155,929              4.61
 19    Mathematics                                                                        104,592           308,634              2.95
 20    Mechanics and Repairers - Automotive                                                 8,992            25,051              2.79
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,612            22,877              2.66
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      40,544           121,991              3.01
 24    Protective Services and Public Administration                                       46,332           187,836              4.05
 25    Psychology, Social Sciences, and History                                           205,744           410,509              2.00
 26    Visual and Performing Arts                                                          42,592           179,477              4.21
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,128,125     $    3,198,400    $         2.84
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,940,362   $          1.72
           Student Services                                                                                         1,192,177              1.06
           Academic Support                                                                                           684,952              0.61
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,977,687                1.75
           Equipment Depreciation                                                                                     147,875                0.13
           Local Benefits                                                                                             403,322                0.36
                                                      Total                                   1,128,125    $      6,346,375      $          5.63

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,203,341    $           4,799    $            186     $      3,208,326
          Research                                                               -                                        -                    -
          Public Service                                                   238,992                                  298,818              537,810
          Academic Support                                                 614,874                                   70,078              684,952
          Student Services                                                 708,283                                  483,894            1,192,177
          Instructional Support                                            960,091                                  980,271            1,940,362
          Operation and Maintenance of Plant                               439,693                90,088            846,981            1,376,762
          Scholarships and Fellowships                                           -                                1,977,687            1,977,687
          Other                                                                                  403,322                                 403,322
                                                          Total $        6,165,274    $           94,887   $        4,657,915   $     10,918,076

          Depreciation Expense - Equipment                                                                            147,875             147,875

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) 2004
003596 Odessa College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         10,424   $        132,890   $         12.75
   2     Architecture and Precision Production Trades                                        30,010            276,527              9.21
   3     Biology, Physical Sciences, and Science Technology                                 185,600          1,546,228              8.33
   4     Business Management, Marketing, and Administrative Services                        133,774          1,508,132             11.27
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      66,304            498,864              7.52
   7     Computer and Information Sciences                                                  101,166          1,021,061             10.09
   8     Construction Trades                                                                 23,515            193,086              8.21
   9     Consumer and Homemaking Education                                                  161,099          1,552,793              9.64
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 76,144          1,015,057             13.33
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 287,081          2,733,500              9.52
  13     Foreign Languages                                                                   30,200            237,776              7.87
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,511          1,465,129             12.68
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         213,839          2,236,204             10.46
  17     Health Occupations - Respiratory Therapy                                            18,132            245,437             13.54
  18     Health Occupations - Vocational Nursing                                             84,768            755,440              8.91
  19     Mathematics                                                                        206,976          1,835,089              8.87
  20     Mechanics and Repairers - Automotive                                                37,084            374,750             10.11
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            32,246            392,870             12.18
  22     Mechanics and Repairers - Electronics                                                6,474             71,607             11.06
  23     Physical Education and Fitness                                                     111,776            949,460              8.49
  24     Protective Services and Public Administration                                      141,043          1,253,586              8.89
  25     Psychology, Social Sciences, and History                                           265,002          2,240,597              8.46
  26     Visual and Performing Arts                                                          86,644          1,096,654             12.66
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,424,812     $   23,632,737     $         9.75
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,424   $        21,490   $          2.06
  2    Architecture and Precision Production Trades                                        30,010            50,796              1.69
  3    Biology, Physical Sciences, and Science Technology                                 185,600           176,937              0.95
  4    Business Management, Marketing, and Administrative Services                        133,774           404,360              3.02
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      66,304            47,777              0.72
  7    Computer and Information Sciences                                                  101,166           196,829              1.95
  8    Construction Trades                                                                 23,515            25,460              1.08
  9    Consumer and Homemaking Education                                                  161,099           221,400              1.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 76,144           339,827              4.46
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 287,081           340,477              1.19
 13    Foreign Languages                                                                   30,200            29,864              0.99
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,511           223,227              1.93
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         213,839           379,698              1.78
 17    Health Occupations - Respiratory Therapy                                            18,132            41,858              2.31
 18    Health Occupations - Vocational Nursing                                             84,768           100,631              1.19
 19    Mathematics                                                                        206,976           275,537              1.33
 20    Mechanics and Repairers - Automotive                                                37,084           138,142              3.73
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            32,246           149,218              4.63
 22    Mechanics and Repairers - Electronics                                                6,474            12,436              1.92
 23    Physical Education and Fitness                                                     111,776           132,993              1.19
 24    Protective Services and Public Administration                                      141,043           160,925              1.14
 25    Psychology, Social Sciences, and History                                           265,002           190,389              0.72
 26    Visual and Performing Arts                                                          86,644           199,855              2.31
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,424,812     $    3,860,126    $         1.59
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,424   $        56,774   $          5.45
  2    Architecture and Precision Production Trades                                        30,010            68,467              2.28
  3    Biology, Physical Sciences, and Science Technology                                 185,600           396,675              2.14
  4    Business Management, Marketing, and Administrative Services                        133,774           402,744              3.01
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      66,304           103,628              1.56
  7    Computer and Information Sciences                                                  101,166           294,083              2.91
  8    Construction Trades                                                                 23,515            44,398              1.89
  9    Consumer and Homemaking Education                                                  161,099           487,171              3.02
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 76,144           276,206              3.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 287,081           888,606              3.10
 13    Foreign Languages                                                                   30,200            49,652              1.64
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,511           636,579              5.51
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         213,839           735,906              3.44
 17    Health Occupations - Respiratory Therapy                                            18,132           108,560              5.99
 18    Health Occupations - Vocational Nursing                                             84,768           210,592              2.48
 19    Mathematics                                                                        206,976           474,917              2.29
 20    Mechanics and Repairers - Automotive                                                37,084            42,273              1.14
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            32,246            74,670              2.32
 22    Mechanics and Repairers - Electronics                                                6,474            25,245              3.90
 23    Physical Education and Fitness                                                     111,776           230,717              2.06
 24    Protective Services and Public Administration                                      141,043           353,541              2.51
 25    Psychology, Social Sciences, and History                                           265,002           661,494              2.50
 26    Visual and Performing Arts                                                          86,644           442,751              5.11
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,424,812     $    7,065,649    $         2.91
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,554,518   $          1.05
           Student Services                                                                                         2,409,797              0.99
           Academic Support                                                                                         2,416,673              1.00
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,956,726                1.22
           Equipment Depreciation                                                                                     262,281                0.11
           Local Benefits                                                                                           2,106,967                0.87
                                                      Total                                   2,424,812    $     12,706,962      $          5.24

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,091,725    $          12,188    $            -       $      7,103,913
          Research                                                               -                                        -                    -
          Public Service                                                 1,045,044                                1,152,371            2,197,415
          Academic Support                                               1,778,478                                  638,195            2,416,673
          Student Services                                               1,631,262                                  778,535            2,409,797
          Instructional Support                                          1,514,030                                1,040,488            2,554,518
          Operation and Maintenance of Plant                             1,135,234               309,167          2,688,425            4,132,826
          Scholarships and Fellowships                                           -                                2,956,726            2,956,726
          Other                                                                                2,106,967                               2,106,967
                                                          Total $       14,195,773    $          321,355   $        9,254,740   $     23,771,868

          Depreciation Expense - Equipment                                                                            262,281             262,281

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) 2004
003600 Panola College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,168   $         52,451   $         16.56
   2     Architecture and Precision Production Trades                                        13,232            386,010             29.17
   3     Biology, Physical Sciences, and Science Technology                                 111,760            935,819              8.37
   4     Business Management, Marketing, and Administrative Services                         36,512            420,862             11.53
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   29,216            422,050             14.45
   8     Construction Trades                                                                  1,280             54,088             42.26
   9     Consumer and Homemaking Education                                                   70,544            668,256              9.47
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  4,272            167,325             39.17
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,208            961,181              9.40
  13     Foreign Languages                                                                    7,808            132,284             16.94
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,728          1,186,847             17.02
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          41,360            798,275             19.30
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            100,208          1,026,505             10.24
  19     Mathematics                                                                         64,512            728,322             11.29
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  320             11,940             37.31
  23     Physical Education and Fitness                                                      37,152            413,274             11.12
  24     Protective Services and Public Administration                                          912             14,709             16.13
  25     Psychology, Social Sciences, and History                                           110,400            919,852              8.33
  26     Visual and Performing Arts                                                          57,408            659,377             11.49
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             862,000     $    9,959,427     $        11.55
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          3,168   $        13,313   $          4.20
  2    Architecture and Precision Production Trades                                        13,232           213,583             16.14
  3    Biology, Physical Sciences, and Science Technology                                 111,760            90,284              0.81
  4    Business Management, Marketing, and Administrative Services                         36,512            58,973              1.62
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   29,216            82,865              2.84
  8    Construction Trades                                                                  1,280            36,155             28.25
  9    Consumer and Homemaking Education                                                   70,544           114,839              1.63
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  4,272           109,624             25.66
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,208           106,777              1.04
 13    Foreign Languages                                                                    7,808            50,991              6.53
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,728           348,572              5.00
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          41,360           325,315              7.87
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            100,208           160,110              1.60
 19    Mathematics                                                                         64,512            89,315              1.38
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  320             7,660             23.94
 23    Physical Education and Fitness                                                      37,152            68,615              1.85
 24    Protective Services and Public Administration                                          912             2,999              3.29
 25    Psychology, Social Sciences, and History                                           110,400            76,777              0.70
 26    Visual and Performing Arts                                                          57,408           103,645              1.81
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             862,000     $    2,060,412    $         2.39
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          3,168   $        21,517   $          6.79
  2    Architecture and Precision Production Trades                                        13,232            98,828              7.47
  3    Biology, Physical Sciences, and Science Technology                                 111,760           223,900              2.00
  4    Business Management, Marketing, and Administrative Services                         36,512           158,801              4.35
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   29,216           176,679              6.05
  8    Construction Trades                                                                  1,280            10,813              8.45
  9    Consumer and Homemaking Education                                                   70,544           161,035              2.28
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  4,272            33,939              7.94
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,208           285,899              2.80
 13    Foreign Languages                                                                    7,808            37,863              4.85
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,728           450,432              6.46
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          41,360           242,906              5.87
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            100,208           309,015              3.08
 19    Mathematics                                                                         64,512           280,176              4.34
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  320             2,500              7.81
 23    Physical Education and Fitness                                                      37,152           138,011              3.71
 24    Protective Services and Public Administration                                          912             6,637              7.28
 25    Psychology, Social Sciences, and History                                           110,400           229,004              2.07
 26    Visual and Performing Arts                                                          57,408           236,415              4.12
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             862,000     $    3,104,370    $         3.60
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,263,675   $          1.47
           Student Services                                                                                           690,452              0.80
           Academic Support                                                                                         1,135,742              1.32
           Research                                                                                                       -
           Scholarships and Fellowships                                                                               881,676                1.02
           Equipment Depreciation                                                                                     140,548                0.16
           Local Benefits                                                                                             682,552                0.79
                                                      Total                                     862,000    $      4,794,645      $          5.56

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,104,370    $          27,770    $            -       $      3,132,140
          Research                                                               -                                        -                    -
          Public Service                                                   211,413                                   66,852              278,265
          Academic Support                                                 768,358                                  367,384            1,135,742
          Student Services                                                 553,849                                  136,603              690,452
          Instructional Support                                            691,185                                  572,490            1,263,675
          Operation and Maintenance of Plant                               218,207                48,616          1,232,911            1,499,734
          Scholarships and Fellowships                                           -                                  881,676              881,676
          Other                                                                                  682,552                                 682,552
                                                          Total $        5,547,382    $           76,386   $        3,257,916   $      8,881,684

          Depreciation Expense - Equipment                                                                            140,548             140,548

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) 2004
003601 Paris Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          8,352   $        100,809   $         12.07
   2     Architecture and Precision Production Trades                                       143,902          1,477,238             10.27
   3     Biology, Physical Sciences, and Science Technology                                 302,608          1,736,885              5.74
   4     Business Management, Marketing, and Administrative Services                        145,990          1,041,313              7.13
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       7,060            150,719             21.35
   7     Computer and Information Sciences                                                   96,028            561,122              5.84
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   54,210            328,739              6.06
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                112,968            821,923              7.28
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 336,442          2,324,527              6.91
  13     Foreign Languages                                                                   35,882            204,624              5.70
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              56,740            676,030             11.91
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          60,821            588,793              9.68
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             72,796            901,067             12.38
  19     Mathematics                                                                        382,220          2,239,613              5.86
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,544            176,634             20.67
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      81,472            574,503              7.05
  24     Protective Services and Public Administration                                        5,033             24,140              4.80
  25     Psychology, Social Sciences, and History                                           274,720          1,731,704              6.30
  26     Visual and Performing Arts                                                         111,528            963,353              8.64
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,297,316     $   16,623,736     $         7.24
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,352   $        24,030   $          2.88
  2    Architecture and Precision Production Trades                                       143,902           366,296              2.55
  3    Biology, Physical Sciences, and Science Technology                                 302,608           161,690              0.53
  4    Business Management, Marketing, and Administrative Services                        145,990           129,690              0.89
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,060            48,333              6.85
  7    Computer and Information Sciences                                                   96,028            73,844              0.77
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   54,210            39,611              0.73
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                112,968           184,459              1.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 336,442           313,232              0.93
 13    Foreign Languages                                                                   35,882            16,862              0.47
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              56,740           131,151              2.31
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          60,821           230,801              3.79
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             72,796           145,088              1.99
 19    Mathematics                                                                        382,220           211,038              0.55
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,544           143,135             16.75
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      81,472            74,264              0.91
 24    Protective Services and Public Administration                                        5,033             3,391              0.67
 25    Psychology, Social Sciences, and History                                           274,720           162,357              0.59
 26    Visual and Performing Arts                                                         111,528           260,375              2.33
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,297,316     $    2,719,647    $         1.18
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,352   $        45,441   $          5.44
  2    Architecture and Precision Production Trades                                       143,902           570,999              3.97
  3    Biology, Physical Sciences, and Science Technology                                 302,608           439,762              1.45
  4    Business Management, Marketing, and Administrative Services                        145,990           363,846              2.49
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,060            75,896             10.75
  7    Computer and Information Sciences                                                   96,028           126,966              1.32
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   54,210            85,724              1.58
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                112,968           213,590              1.89
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 336,442           748,912              2.23
 13    Foreign Languages                                                                   35,882            53,127              1.48
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              56,740           331,982              5.85
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          60,821           129,782              2.13
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             72,796           482,837              6.63
 19    Mathematics                                                                        382,220           594,425              1.56
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,544             1,441              0.17
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      81,472           194,543              2.39
 24    Protective Services and Public Administration                                        5,033             1,864              0.37
 25    Psychology, Social Sciences, and History                                           274,720           538,554              1.96
 26    Visual and Performing Arts                                                         111,528           284,507              2.55
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,297,316     $    5,284,198    $         2.30
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,987,783   $          0.87
           Student Services                                                                                         1,816,671              0.79
           Academic Support                                                                                           643,252              0.28
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             3,107,706                1.35
           Equipment Depreciation                                                                                      20,488                0.01
           Local Benefits                                                                                           1,043,991                0.45
                                                      Total                                   2,297,316    $      8,619,891      $          3.75

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,304,575    $             -      $            -       $      5,304,575
          Research                                                               -                                        -                    -
          Public Service                                                   563,595                                1,500,228            2,063,823
          Academic Support                                                 515,393                                  127,859              643,252
          Student Services                                               1,246,415                                  570,256            1,816,671
          Instructional Support                                          1,199,647                                  788,136            1,987,783
          Operation and Maintenance of Plant                               425,200               102,319          1,310,615            1,838,134
          Scholarships and Fellowships                                      91,280                                3,107,706            3,198,986
          Other                                                                                1,043,991                               1,043,991
                                                          Total $        9,346,105    $          102,319   $        7,404,800   $     16,853,224

          Depreciation Expense - Equipment                                                                             20,488              20,488

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) 2004
003603 Ranger College
                                                                                                                        1
                                   Total Expense by                                                                          Expense per
 Fund                                  Discipline                                   Contact Hours         Expense           Contact Hour
   1     Agriculture                                                                            -     $           -
   2     Architecture and Precision Production Trades                                        12,128           120,615                9.95
   3     Biology, Physical Sciences, and Science Technology                                  28,800           219,533                7.62
   4     Business Management, Marketing, and Administrative Services                          9,168           117,593               12.83
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       2,035            12,807                6.29
   7     Computer and Information Sciences                                                   22,805           235,868               10.34
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                   37,984           326,057                8.58
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    -                 -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  73,600           628,141                8.53
  13     Foreign Languages                                                                    1,296            11,597                8.95
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                           9,159            78,774                8.60
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             82,368           650,528                7.90
  19     Mathematics                                                                         26,944           238,329                8.85
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      35,568           645,279               18.14
  24     Protective Services and Public Administration                                          -                 -
  25     Psychology, Social Sciences, and History                                            50,976           356,782                7.00
  26     Visual and Performing Arts                                                          17,813           189,819               10.66
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             410,644     $    3,831,724    $           9.33
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        12,128            20,875            1.72
  3    Biology, Physical Sciences, and Science Technology                                  28,800            18,629            0.65
  4    Business Management, Marketing, and Administrative Services                          9,168            26,003            2.84
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,035               821            0.40
  7    Computer and Information Sciences                                                   22,805            49,176            2.16
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   37,984            53,321            1.40
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  73,600            70,028            0.95
 13    Foreign Languages                                                                    1,296             1,542            1.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           9,159             9,545            1.04
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             82,368            60,162            0.73
 19    Mathematics                                                                         26,944            22,513            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                                                      35,568           107,437            3.02
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                            50,976            27,873            0.55
 26    Visual and Performing Arts                                                          17,813            25,469            1.43
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             410,644     $      493,394    $       1.20
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        12,128            39,330            3.24
  3    Biology, Physical Sciences, and Science Technology                                  28,800            57,450            1.99
  4    Business Management, Marketing, and Administrative Services                          9,168            45,924            5.01
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,035             1,850            0.91
  7    Computer and Information Sciences                                                   22,805            73,100            3.21
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   37,984            83,536            2.20
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  73,600           191,509            2.60
 13    Foreign Languages                                                                    1,296             3,600            2.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           9,159            23,608            2.58
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             82,368           180,088            2.19
 19    Mathematics                                                                         26,944            81,607            3.03
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      35,568           360,677           10.14
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                            50,976            74,996            1.47
 26    Visual and Performing Arts                                                          17,813            75,623            4.25
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             410,644     $    1,292,898    $       3.15
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         696,407    $          1.70
           Student Services                                                                                          229,581               0.56
           Academic Support                                                                                          211,982               0.52
           Research                                                                                                      -
           Scholarships and Fellowships                                                                              568,472                 1.38
           Equipment Depreciation                                                                                     99,148                 0.24
           Local Benefits                                                                                            239,842                 0.58
                                                      Total                                     410,644    $      2,045,432      $          4.98

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,293,357    $             -      $           -        $      1,293,357
          Research                                                               -                                       -                     -
          Public Service                                                         -                                       -                     -
          Academic Support                                                 184,959                                  27,023               211,982
          Student Services                                                 202,606                                  26,975               229,581
          Instructional Support                                            380,580                                 315,827               696,407
          Operation and Maintenance of Plant                               104,868                49,012           321,246               475,126
          Scholarships and Fellowships                                           -                                 568,472               568,472
          Other                                                                                  239,842                                 239,842
                                                          Total $        2,166,370    $           49,012   $        1,259,543   $      3,474,925

          Depreciation Expense - Equipment                                                                             99,148              99,148

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) 2004
003609 San Jacinto College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,936   $         32,018   $          8.13
   2     Architecture and Precision Production Trades                                        61,152            993,733             16.25
   3     Biology, Physical Sciences, and Science Technology                               1,233,632         10,524,954              8.53
   4     Business Management, Marketing, and Administrative Services                        552,080          5,151,281              9.33
   5     Career Pilot                                                                        42,768            996,905             23.31
   6     Communications                                                                      39,120            563,093             14.39
   7     Computer and Information Sciences                                                  286,032          3,511,618             12.28
   8     Construction Trades                                                                 58,912            496,213              8.42
   9     Consumer and Homemaking Education                                                  588,072          5,786,386              9.84
  10     Engineering                                                                        104,349          1,244,896             11.93
  11     Engineering Related                                                                140,899          1,719,844             12.21
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,350,592         12,527,473              9.28
  13     Foreign Languages                                                                  116,624          1,014,887              8.70
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             346,832          4,065,888             11.72
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         701,014          7,394,609             10.55
  17     Health Occupations - Respiratory Therapy                                            39,264            437,228             11.14
  18     Health Occupations - Vocational Nursing                                            263,280          2,676,728             10.17
  19     Mathematics                                                                      1,212,528         10,898,487              8.99
  20     Mechanics and Repairers - Automotive                                               245,648          2,719,120             11.07
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,562            616,136             22.35
  22     Mechanics and Repairers - Electronics                                                  950             16,578             17.45
  23     Physical Education and Fitness                                                     427,248          4,285,552             10.03
  24     Protective Services and Public Administration                                      186,368          1,843,328              9.89
  25     Psychology, Social Sciences, and History                                         1,452,624         12,595,317              8.67
  26     Visual and Performing Arts                                                         495,256          5,278,244             10.66
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           9,976,742     $   97,390,515     $         9.76
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,936   $          1,471   $          0.37
  2    Architecture and Precision Production Trades                                        61,152            343,639              5.62
  3    Biology, Physical Sciences, and Science Technology                               1,233,632            950,865              0.77
  4    Business Management, Marketing, and Administrative Services                        552,080            558,843              1.01
  5    Career Pilot                                                                        42,768            522,233             12.21
  6    Communications                                                                      39,120            125,787              3.22
  7    Computer and Information Sciences                                                  286,032            713,842              2.50
  8    Construction Trades                                                                 58,912             31,751              0.54
  9    Consumer and Homemaking Education                                                  588,072            775,162              1.32
 10    Engineering                                                                        104,349            205,970              1.97
 11    Engineering Related                                                                140,899            317,012              2.25
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,350,592          1,091,099              0.81
 13    Foreign Languages                                                                  116,624             85,217              0.73
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             346,832            576,273              1.66
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         701,014            947,946              1.35
 17    Health Occupations - Respiratory Therapy                                            39,264             51,217              1.30
 18    Health Occupations - Vocational Nursing                                            263,280            324,796              1.23
 19    Mathematics                                                                      1,212,528            986,045              0.81
 20    Mechanics and Repairers - Automotive                                               245,648            516,087              2.10
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,562            217,086              7.88
 22    Mechanics and Repairers - Electronics                                                  950              2,357              2.48
 23    Physical Education and Fitness                                                     427,248            494,614              1.16
 24    Protective Services and Public Administration                                      186,368            242,909              1.30
 25    Psychology, Social Sciences, and History                                         1,452,624            956,470              0.66
 26    Visual and Performing Arts                                                         495,256            797,658              1.61
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,976,742     $   11,836,349     $         1.19
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,936   $          8,792   $          2.23
  2    Architecture and Precision Production Trades                                        61,152            312,095              5.10
  3    Biology, Physical Sciences, and Science Technology                               1,233,632          2,755,565              2.23
  4    Business Management, Marketing, and Administrative Services                        552,080          1,540,984              2.79
  5    Career Pilot                                                                        42,768            238,285              5.57
  6    Communications                                                                      39,120            221,082              5.65
  7    Computer and Information Sciences                                                  286,032          1,216,821              4.25
  8    Construction Trades                                                                 58,912            138,844              2.36
  9    Consumer and Homemaking Education                                                  588,072          1,760,836              2.99
 10    Engineering                                                                        104,349            462,169              4.43
 11    Engineering Related                                                                140,899            624,056              4.43
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,350,592          3,971,389              2.94
 13    Foreign Languages                                                                  116,624            285,066              2.44
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             346,832          1,572,607              4.53
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         701,014          2,572,022              3.67
 17    Health Occupations - Respiratory Therapy                                            39,264            168,991              4.30
 18    Health Occupations - Vocational Nursing                                            263,280            896,732              3.41
 19    Mathematics                                                                      1,212,528          3,210,564              2.65
 20    Mechanics and Repairers - Automotive                                               245,648            845,289              3.44
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,562            246,709              8.95
 22    Mechanics and Repairers - Electronics                                                  950              8,970              9.44
 23    Physical Education and Fitness                                                     427,248          1,429,455              3.35
 24    Protective Services and Public Administration                                      186,368            570,327              3.06
 25    Psychology, Social Sciences, and History                                         1,452,624          3,609,912              2.49
 26    Visual and Performing Arts                                                         495,256          1,743,210              3.52
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,976,742     $   30,410,772     $         3.05
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      16,670,172    $          1.67
           Student Services                                                                                         6,674,560              0.67
           Academic Support                                                                                         5,533,297              0.55
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           17,624,387                 1.77
           Equipment Depreciation                                                                                   2,310,360                0.23
           Local Benefits                                                                                           6,330,618                0.63
                                                      Total                                   9,976,742    $     55,143,394      $          5.53

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     30,451,013     $           5,958    $        205,970     $     30,662,941
          Research                                                               -                                        -                    -
          Public Service                                                 1,869,971                                  943,706            2,813,677
          Academic Support                                               4,529,611                                1,003,686            5,533,297
          Student Services                                               5,511,645                                1,162,915            6,674,560
          Instructional Support                                          8,894,995                                7,775,177           16,670,172
          Operation and Maintenance of Plant                             4,823,497             1,266,724         10,021,914           16,112,135
          Scholarships and Fellowships                                           -                               17,624,387           17,624,387
          Other                                                                                6,330,618                               6,330,618
                                                          Total $       56,080,732    $        1,272,682   $       38,737,755   $     96,091,169

          Depreciation Expense - Equipment                                                                          2,310,360           2,310,360

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) 2004
003611 South Plains College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         24,864   $        211,044   $          8.49
   2     Architecture and Precision Production Trades                                        21,280            292,966             13.77
   3     Biology, Physical Sciences, and Science Technology                                 471,344          3,084,209              6.54
   4     Business Management, Marketing, and Administrative Services                        182,304          1,662,305              9.12
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     102,688            927,286              9.03
   7     Computer and Information Sciences                                                  240,128          1,589,783              6.62
   8     Construction Trades                                                                 41,104            260,602              6.34
   9     Consumer and Homemaking Education                                                  134,560            860,912              6.40
  10     Engineering                                                                            832             51,574             61.99
  11     Engineering Related                                                                 63,216            642,262             10.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 493,536          3,289,049              6.66
  13     Foreign Languages                                                                  104,016            759,831              7.30
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,296            905,488              8.44
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         189,824          1,306,651              6.88
  17     Health Occupations - Respiratory Therapy                                            26,752            264,359              9.88
  18     Health Occupations - Vocational Nursing                                            209,360          1,259,914              6.02
  19     Mathematics                                                                        553,072          3,646,530              6.59
  20     Mechanics and Repairers - Automotive                                                77,616            596,114              7.68
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,448            216,406             10.58
  22     Mechanics and Repairers - Electronics                                                4,160            120,007             28.85
  23     Physical Education and Fitness                                                     116,592          1,169,666             10.03
  24     Protective Services and Public Administration                                       74,400            650,086              8.74
  25     Psychology, Social Sciences, and History                                           737,888          4,601,662              6.24
  26     Visual and Performing Arts                                                         254,888          2,442,237              9.58
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,252,168     $   30,810,947     $         7.25
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         24,864   $        32,153   $          1.29
  2    Architecture and Precision Production Trades                                        21,280            67,508              3.17
  3    Biology, Physical Sciences, and Science Technology                                 471,344           164,752              0.35
  4    Business Management, Marketing, and Administrative Services                        182,304           184,633              1.01
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                     102,688           179,367              1.75
  7    Computer and Information Sciences                                                  240,128           118,721              0.49
  8    Construction Trades                                                                 41,104               974              0.02
  9    Consumer and Homemaking Education                                                  134,560            56,257              0.42
 10    Engineering                                                                            832             4,047              4.86
 11    Engineering Related                                                                 63,216            30,597              0.48
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 493,536            55,419              0.11
 13    Foreign Languages                                                                  104,016             4,750              0.05
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,296           129,652              1.21
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         189,824            82,387              0.43
 17    Health Occupations - Respiratory Therapy                                            26,752            36,399              1.36
 18    Health Occupations - Vocational Nursing                                            209,360            59,610              0.28
 19    Mathematics                                                                        553,072            29,115              0.05
 20    Mechanics and Repairers - Automotive                                                77,616            59,512              0.77
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,448            27,742              1.36
 22    Mechanics and Repairers - Electronics                                                4,160            44,283             10.64
 23    Physical Education and Fitness                                                     116,592            47,784              0.41
 24    Protective Services and Public Administration                                       74,400            68,088              0.92
 25    Psychology, Social Sciences, and History                                           737,888            63,014              0.09
 26    Visual and Performing Arts                                                         254,888           100,270              0.39
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,252,168     $    1,647,034    $         0.39
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         24,864   $         82,743   $          3.33
  2    Architecture and Precision Production Trades                                        21,280            143,170              6.73
  3    Biology, Physical Sciences, and Science Technology                                 471,344          1,096,799              2.33
  4    Business Management, Marketing, and Administrative Services                        182,304            772,714              4.24
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     102,688            350,831              3.42
  7    Computer and Information Sciences                                                  240,128            542,502              2.26
  8    Construction Trades                                                                 41,104            100,681              2.45
  9    Consumer and Homemaking Education                                                  134,560            284,320              2.11
 10    Engineering                                                                            832             44,310             53.26
 11    Engineering Related                                                                 63,216            367,213              5.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 493,536          1,325,157              2.69
 13    Foreign Languages                                                                  104,016            352,858              3.39
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,296            360,929              3.36
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         189,824            490,226              2.58
 17    Health Occupations - Respiratory Therapy                                            26,752            124,512              4.65
 18    Health Occupations - Vocational Nursing                                            209,360            390,722              1.87
 19    Mathematics                                                                        553,072          1,478,719              2.67
 20    Mechanics and Repairers - Automotive                                                77,616            236,466              3.05
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,448            109,593              5.36
 22    Mechanics and Repairers - Electronics                                                4,160             59,638             14.34
 23    Physical Education and Fitness                                                     116,592            671,028              5.76
 24    Protective Services and Public Administration                                       74,400            294,298              3.96
 25    Psychology, Social Sciences, and History                                           737,888          1,685,280              2.28
 26    Visual and Performing Arts                                                         254,888          1,356,331              5.32
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,252,168     $   12,721,040     $         2.99
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,781,364   $          0.65
           Student Services                                                                                         4,508,120              1.06
           Academic Support                                                                                         1,561,078              0.37
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             5,199,242                1.22
           Equipment Depreciation                                                                                     213,366                0.05
           Local Benefits                                                                                           2,179,703                0.51
                                                      Total                                   4,252,168    $     16,442,873      $          3.87

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,721,040     $             974    $          4,047     $     12,726,061
          Research                                                               -                                        -                    -
          Public Service                                                    91,683                                  383,896              475,579
          Academic Support                                               1,257,057                                  304,021            1,561,078
          Student Services                                               2,822,323                                1,685,797            4,508,120
          Instructional Support                                          1,648,523                                1,132,841            2,781,364
          Operation and Maintenance of Plant                             1,269,173               579,570          3,229,713            5,078,456
          Scholarships and Fellowships                                           -                                5,199,242            5,199,242
          Other                                                                                2,179,703                               2,179,703
                                                          Total $       19,809,799    $          580,544   $       11,939,557   $     32,329,900

          Depreciation Expense - Equipment                                                                            213,366             213,366

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) 2004
109225 South Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          1,056   $         13,060   $         12.37
   2     Architecture and Precision Production Trades                                        15,088            739,023             48.98
   3     Biology, Physical Sciences, and Science Technology                                 724,656          5,184,542              7.15
   4     Business Management, Marketing, and Administrative Services                        289,472          2,049,769              7.08
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                  468,704          4,110,735              8.77
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  201,440          2,067,624             10.26
  10     Engineering                                                                          3,632             40,705             11.21
  11     Engineering Related                                                                237,728          1,253,517              5.27
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,226,032          9,007,584              7.35
  13     Foreign Languages                                                                  226,976          1,532,651              6.75
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,216          1,795,951              9.59
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         338,624          3,216,423              9.50
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            150,544          1,414,755              9.40
  19     Mathematics                                                                        977,936          6,172,173              6.31
  20     Mechanics and Repairers - Automotive                                               122,352          1,138,894              9.31
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,512             85,583              3.23
  22     Mechanics and Repairers - Electronics                                               16,688            670,779             40.20
  23     Physical Education and Fitness                                                      60,384            753,858             12.48
  24     Protective Services and Public Administration                                       88,976            793,245              8.92
  25     Psychology, Social Sciences, and History                                           859,392          5,533,903              6.44
  26     Visual and Performing Arts                                                         163,984          1,173,465              7.16
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           6,387,392     $   48,748,238     $         7.63
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          1,056   $          2,693   $          2.55
  2    Architecture and Precision Production Trades                                        15,088            273,209             18.11
  3    Biology, Physical Sciences, and Science Technology                                 724,656          1,001,506              1.38
  4    Business Management, Marketing, and Administrative Services                        289,472            289,669              1.00
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         -                  -
  7    Computer and Information Sciences                                                  468,704          1,133,699              2.42
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  201,440            421,750              2.09
 10    Engineering                                                                          3,632             11,234              3.09
 11    Engineering Related                                                                237,728            207,267              0.87
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,226,032          1,739,610              1.42
 13    Foreign Languages                                                                  226,976            188,762              0.83
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,216            311,136              1.66
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         338,624            733,829              2.17
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            150,544            291,648              1.94
 19    Mathematics                                                                        977,936            644,483              0.66
 20    Mechanics and Repairers - Automotive                                               122,352            226,933              1.85
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,512                -
 22    Mechanics and Repairers - Electronics                                               16,688            218,036             13.07
 23    Physical Education and Fitness                                                      60,384            233,527              3.87
 24    Protective Services and Public Administration                                       88,976            130,229              1.46
 25    Psychology, Social Sciences, and History                                           859,392            613,200              0.71
 26    Visual and Performing Arts                                                         163,984            160,472              0.98
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,387,392     $    8,832,892     $         1.38
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          1,056   $          6,958   $          6.59
  2    Architecture and Precision Production Trades                                        15,088            417,109             27.65
  3    Biology, Physical Sciences, and Science Technology                                 724,656          1,843,796              2.54
  4    Business Management, Marketing, and Administrative Services                        289,472            825,664              2.85
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         -                  -
  7    Computer and Information Sciences                                                  468,704          1,464,027              3.12
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  201,440            995,612              4.94
 10    Engineering                                                                          3,632             17,747              4.89
 11    Engineering Related                                                                237,728            278,847              1.17
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,226,032          3,310,257              2.70
 13    Foreign Languages                                                                  226,976            611,195              2.69
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,216            880,469              4.70
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         338,624          1,389,492              4.10
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            150,544            637,140              4.23
 19    Mathematics                                                                        977,936          2,370,844              2.42
 20    Mechanics and Repairers - Automotive                                               122,352            517,000              4.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,512                -
 22    Mechanics and Repairers - Electronics                                               16,688            398,873             23.90
 23    Physical Education and Fitness                                                      60,384            325,407              5.39
 24    Protective Services and Public Administration                                       88,976            375,795              4.22
 25    Psychology, Social Sciences, and History                                           859,392          2,146,526              2.50
 26    Visual and Performing Arts                                                         163,984            483,641              2.95
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,387,392     $   19,296,399     $         3.02
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        9,504,946   $          1.49
           Student Services                                                                                         3,771,643              0.59
           Academic Support                                                                                         3,136,036              0.49
           Research                                                                                                       -
           Scholarships and Fellowships                                                                                   -
           Equipment Depreciation                                                                                   1,111,305                0.17
           Local Benefits                                                                                           3,095,017                0.48
                                                      Total                                   6,387,392    $     20,618,947      $          3.23

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     19,296,399     $             -      $         11,234     $     19,307,633
          Research                                                               -                                        -                    -
          Public Service                                                   597,860                                1,699,671            2,297,531
          Academic Support                                               2,434,012                                  702,024            3,136,036
          Student Services                                               3,070,863                                  700,780            3,771,643
          Instructional Support                                          4,775,305                                4,729,641            9,504,946
          Operation and Maintenance of Plant                             1,295,336               254,916          4,600,761            6,151,013
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                3,095,017                               3,095,017
                                                          Total $       31,469,775    $          254,916   $       12,444,111   $     44,168,802

          Depreciation Expense - Equipment                                                                          1,111,305           1,111,305

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) 2004
003614 Southwest Texas Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         13,696   $        151,709   $         11.08
   2     Architecture and Precision Production Trades                                         8,800            129,379             14.70
   3     Biology, Physical Sciences, and Science Technology                                 211,888          1,782,547              8.41
   4     Business Management, Marketing, and Administrative Services                        164,976          1,869,969             11.33
   5     Career Pilot                                                                         5,136            110,477             21.51
   6     Communications                                                                      10,704            118,020             11.03
   7     Computer and Information Sciences                                                  136,048            935,962              6.88
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  145,456          1,213,021              8.34
  10     Engineering                                                                            896              6,454              7.20
  11     Engineering Related                                                                 21,024            286,972             13.65
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 507,360          4,105,224              8.09
  13     Foreign Languages                                                                   38,112            273,922              7.19
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                           5,152             54,667             10.61
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             51,520            743,738             14.44
  19     Mathematics                                                                        102,192          1,230,509             12.04
  20     Mechanics and Repairers - Automotive                                                39,040            406,030             10.40
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            10,464            509,115             48.65
  22     Mechanics and Repairers - Electronics                                                2,688             14,518              5.40
  23     Physical Education and Fitness                                                      72,544            721,865              9.95
  24     Protective Services and Public Administration                                       45,136            731,816             16.21
  25     Psychology, Social Sciences, and History                                           412,368          3,304,236              8.01
  26     Visual and Performing Arts                                                          83,472            671,611              8.05
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,088,672     $   19,371,762     $         9.27
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         13,696   $        24,070   $          1.76
  2    Architecture and Precision Production Trades                                         8,800            29,251              3.32
  3    Biology, Physical Sciences, and Science Technology                                 211,888           163,379              0.77
  4    Business Management, Marketing, and Administrative Services                        164,976           368,200              2.23
  5    Career Pilot                                                                         5,136            39,309              7.65
  6    Communications                                                                      10,704            13,741              1.28
  7    Computer and Information Sciences                                                  136,048            57,827              0.43
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  145,456           178,136              1.22
 10    Engineering                                                                            896             1,665              1.86
 11    Engineering Related                                                                 21,024            56,165              2.67
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 507,360           387,061              0.76
 13    Foreign Languages                                                                   38,112            14,280              0.37
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           5,152            27,128              5.27
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             51,520           168,458              3.27
 19    Mathematics                                                                        102,192           235,819              2.31
 20    Mechanics and Repairers - Automotive                                                39,040            67,021              1.72
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            10,464           406,004             38.80
 22    Mechanics and Repairers - Electronics                                                2,688               150              0.06
 23    Physical Education and Fitness                                                      72,544           145,847              2.01
 24    Protective Services and Public Administration                                       45,136           274,910              6.09
 25    Psychology, Social Sciences, and History                                           412,368           226,768              0.55
 26    Visual and Performing Arts                                                          83,472            48,131              0.58
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,088,672     $    2,933,320    $         1.40
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         13,696   $         54,429   $          3.97
  2    Architecture and Precision Production Trades                                         8,800             53,089              6.03
  3    Biology, Physical Sciences, and Science Technology                                 211,888            486,554              2.30
  4    Business Management, Marketing, and Administrative Services                        164,976            619,916              3.76
  5    Career Pilot                                                                         5,136             43,714              8.51
  6    Communications                                                                      10,704             47,062              4.40
  7    Computer and Information Sciences                                                  136,048            150,912              1.11
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  145,456            257,373              1.77
 10    Engineering                                                                            896                -
 11    Engineering Related                                                                 21,024            118,427              5.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 507,360          1,006,151              1.98
 13    Foreign Languages                                                                   38,112             55,920              1.47
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                           5,152                -
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             51,520            299,888              5.82
 19    Mathematics                                                                        102,192            448,439              4.39
 20    Mechanics and Repairers - Automotive                                                39,040            130,327              3.34
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            10,464             47,177              4.51
 22    Mechanics and Repairers - Electronics                                                2,688                -
 23    Physical Education and Fitness                                                      72,544            188,246              2.59
 24    Protective Services and Public Administration                                       45,136            215,639              4.78
 25    Psychology, Social Sciences, and History                                           412,368            873,220              2.12
 26    Visual and Performing Arts                                                          83,472            177,294              2.12
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,088,672     $    5,273,777     $         2.52
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        2,905,133    $          1.39
           Student Services                                                                                         1,774,958               0.85
           Academic Support                                                                                         1,631,923               0.78
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             4,074,542                1.95
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                             778,109                0.37
                                                      Total                                   2,088,672    $     11,164,665      $          5.35

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,284,079    $             -      $          1,665      $     5,285,744
          Research                                                               -                                        -                    -
          Public Service                                                 1,250,962                                  792,040            2,043,002
          Academic Support                                               1,288,462                                  343,461            1,631,923
          Student Services                                               1,146,044                                  628,914            1,774,958
          Instructional Support                                          1,707,001                                1,198,132            2,905,133
          Operation and Maintenance of Plant                               669,082               150,137          2,198,706            3,017,925
          Scholarships and Fellowships                                           -                                4,074,542            4,074,542
          Other                                                                                  778,109                                 778,109
                                                          Total $       11,345,630    $          150,137   $        9,237,460    $    20,733,227

          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) 2004
008900 Tarrant County College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         22,116   $         284,132   $         12.85
   2     Architecture and Precision Production Trades                                        21,868             624,079             28.54
   3     Biology, Physical Sciences, and Science Technology                               1,889,238          16,755,366              8.87
   4     Business Management, Marketing, and Administrative Services                        779,186           7,794,430             10.00
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                      46,028             610,000             13.25
   7     Computer and Information Sciences                                                  565,218           6,267,692             11.09
   8     Construction Trades                                                                  2,784              33,077             11.88
   9     Consumer and Homemaking Education                                                  173,064           1,464,991              8.47
  10     Engineering                                                                          4,160             143,676             34.54
  11     Engineering Related                                                                265,219           3,002,472             11.32
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,038,068          20,065,981              9.85
  13     Foreign Languages                                                                  499,358           4,375,103              8.76
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,899           3,585,000             17.84
  15     Health Occupations - Dental Hygiene                                                 39,948             825,269             20.66
  16     Health Occupations - Other                                                         329,174           3,824,576             11.62
  17     Health Occupations - Respiratory Therapy                                            35,792             647,854             18.10
  18     Health Occupations - Vocational Nursing                                                -                   -
  19     Mathematics                                                                      1,383,865          12,542,562              9.06
  20     Mechanics and Repairers - Automotive                                               116,620           1,360,395             11.67
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           184,102           2,045,861             11.11
  22     Mechanics and Repairers - Electronics                                                9,844              78,646              7.99
  23     Physical Education and Fitness                                                     373,572           3,769,430             10.09
  24     Protective Services and Public Administration                                      334,281           4,700,360             14.06
  25     Psychology, Social Sciences, and History                                         2,642,784          21,832,162              8.26
  26     Visual and Performing Arts                                                         800,216           8,633,473             10.79
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          12,757,404     $   125,266,589     $         9.82
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         22,116   $         75,795   $          3.43
  2    Architecture and Precision Production Trades                                        21,868            170,595              7.80
  3    Biology, Physical Sciences, and Science Technology                               1,889,238          2,879,354              1.52
  4    Business Management, Marketing, and Administrative Services                        779,186          1,553,745              1.99
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      46,028            137,239              2.98
  7    Computer and Information Sciences                                                  565,218          1,378,065              2.44
  8    Construction Trades                                                                  2,784             13,849              4.97
  9    Consumer and Homemaking Education                                                  173,064            246,943              1.43
 10    Engineering                                                                          4,160             32,861              7.90
 11    Engineering Related                                                                265,219            718,864              2.71
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,038,068          3,926,957              1.93
 13    Foreign Languages                                                                  499,358            726,492              1.45
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,899          1,039,669              5.18
 15    Health Occupations - Dental Hygiene                                                 39,948            206,215              5.16
 16    Health Occupations - Other                                                         329,174            941,416              2.86
 17    Health Occupations - Respiratory Therapy                                            35,792            135,724              3.79
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,383,865          2,048,628              1.48
 20    Mechanics and Repairers - Automotive                                               116,620            298,611              2.56
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           184,102            443,600              2.41
 22    Mechanics and Repairers - Electronics                                                9,844             22,673              2.30
 23    Physical Education and Fitness                                                     373,572            680,006              1.82
 24    Protective Services and Public Administration                                      334,281          2,172,319              6.50
 25    Psychology, Social Sciences, and History                                         2,642,784          3,235,377              1.22
 26    Visual and Performing Arts                                                         800,216          1,637,181              2.05
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,757,404     $   24,722,178     $         1.94
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         22,116   $         95,517   $          4.32
  2    Architecture and Precision Production Trades                                        21,868            341,929             15.64
  3    Biology, Physical Sciences, and Science Technology                               1,889,238          4,238,444              2.24
  4    Business Management, Marketing, and Administrative Services                        779,186          2,265,824              2.91
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      46,028            237,958              5.17
  7    Computer and Information Sciences                                                  565,218          2,006,281              3.55
  8    Construction Trades                                                                  2,784              5,026              1.81
  9    Consumer and Homemaking Education                                                  173,064            335,197              1.94
 10    Engineering                                                                          4,160             89,594             21.54
 11    Engineering Related                                                                265,219            930,647              3.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,038,068          5,742,230              2.82
 13    Foreign Languages                                                                  499,358          1,101,237              2.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,899          1,520,485              7.57
 15    Health Occupations - Dental Hygiene                                                 39,948            415,267             10.40
 16    Health Occupations - Other                                                         329,174          1,203,945              3.66
 17    Health Occupations - Respiratory Therapy                                            35,792            329,544              9.21
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,383,865          3,434,425              2.48
 20    Mechanics and Repairers - Automotive                                               116,620            466,871              4.00
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           184,102            663,102              3.60
 22    Mechanics and Repairers - Electronics                                                9,844              5,756              0.58
 23    Physical Education and Fitness                                                     373,572          1,183,722              3.17
 24    Protective Services and Public Administration                                      334,281            822,774              2.46
 25    Psychology, Social Sciences, and History                                         2,642,784          5,115,154              1.94
 26    Visual and Performing Arts                                                         800,216          2,914,151              3.64
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,757,404     $   35,465,080     $         2.78
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      15,951,728    $          1.25
           Student Services                                                                                         9,551,626              0.75
           Academic Support                                                                                         9,083,075              0.71
           Research                                                                                                       -
           Scholarships and Fellowships                                                                           15,683,897                 1.23
           Equipment Depreciation                                                                                   4,676,106                0.37
           Local Benefits                                                                                         10,132,899                 0.79
                                                      Total                                  12,757,404    $     65,079,331      $          5.10

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     35,535,402     $           3,078    $         32,861     $     35,571,341
          Research                                                               -                                        -                    -
          Public Service                                                 2,491,186                                1,698,550            4,189,736
          Academic Support                                               7,600,328                                1,482,747            9,083,075
          Student Services                                               8,328,262                                1,223,364            9,551,626
          Instructional Support                                          9,409,496                                6,542,232           15,951,728
          Operation and Maintenance of Plant                             6,754,456             1,374,776         13,951,401           22,080,633
          Scholarships and Fellowships                                           -                               15,683,897           15,683,897
          Other                                                                               10,132,899                              10,132,899
                                                          Total $       70,119,130    $        1,377,854   $       40,615,052   $    112,112,036

          Depreciation Expense - Equipment                                                                          4,676,106           4,676,106

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) 2004
003627 Temple College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         15,952   $        141,922   $          8.90
   2     Architecture and Precision Production Trades                                         3,672             35,161              9.58
   3     Biology, Physical Sciences, and Science Technology                                 195,792          1,534,246              7.84
   4     Business Management, Marketing, and Administrative Services                        169,313          1,303,735              7.70
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,424              9,337              6.56
   7     Computer and Information Sciences                                                   84,942            793,591              9.34
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   30,784            238,862              7.76
  10     Engineering                                                                             64              2,337             36.51
  11     Engineering Related                                                                 23,240            267,263             11.50
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,872          2,014,975              8.13
  13     Foreign Languages                                                                   17,560            176,372             10.04
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             103,048          1,343,863             13.04
  15     Health Occupations - Dental Hygiene                                                 19,968            474,922             23.78
  16     Health Occupations - Other                                                         107,579          1,196,074             11.12
  17     Health Occupations - Respiratory Therapy                                            24,106            330,277             13.70
  18     Health Occupations - Vocational Nursing                                             94,816            928,070              9.79
  19     Mathematics                                                                        140,448          1,327,677              9.45
  20     Mechanics and Repairers - Automotive                                                 5,584             45,301              8.11
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      68,736            603,724              8.78
  24     Protective Services and Public Administration                                       39,943            339,728              8.51
  25     Psychology, Social Sciences, and History                                           262,808          2,058,990              7.83
  26     Visual and Performing Arts                                                         101,832          1,378,962             13.54
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,759,483     $   16,545,388     $         9.40
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         15,952   $        16,341   $          1.02
  2    Architecture and Precision Production Trades                                         3,672            13,510              3.68
  3    Biology, Physical Sciences, and Science Technology                                 195,792           148,772              0.76
  4    Business Management, Marketing, and Administrative Services                        169,313           140,803              0.83
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,424             1,957              1.37
  7    Computer and Information Sciences                                                   84,942           134,783              1.59
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   30,784            23,446              0.76
 10    Engineering                                                                             64             1,215             18.98
 11    Engineering Related                                                                 23,240           101,270              4.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,872           261,331              1.05
 13    Foreign Languages                                                                   17,560            24,698              1.41
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             103,048           403,923              3.92
 15    Health Occupations - Dental Hygiene                                                 19,968           187,551              9.39
 16    Health Occupations - Other                                                         107,579           301,118              2.80
 17    Health Occupations - Respiratory Therapy                                            24,106            63,033              2.61
 18    Health Occupations - Vocational Nursing                                             94,816           125,601              1.32
 19    Mathematics                                                                        140,448           279,976              1.99
 20    Mechanics and Repairers - Automotive                                                 5,584             6,544              1.17
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      68,736            65,778              0.96
 24    Protective Services and Public Administration                                       39,943            61,584              1.54
 25    Psychology, Social Sciences, and History                                           262,808           210,141              0.80
 26    Visual and Performing Arts                                                         101,832           350,962              3.45
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,759,483     $    2,924,337    $         1.66
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         15,952   $        49,684   $          3.11
  2    Architecture and Precision Production Trades                                         3,672             4,180              1.14
  3    Biology, Physical Sciences, and Science Technology                                 195,792           453,924              2.32
  4    Business Management, Marketing, and Administrative Services                        169,313           357,365              2.11
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,424               605              0.42
  7    Computer and Information Sciences                                                   84,942           254,666              3.00
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   30,784            68,950              2.24
 10    Engineering                                                                             64               817             12.77
 11    Engineering Related                                                                 23,240            55,420              2.38
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,872           574,305              2.32
 13    Foreign Languages                                                                   17,560            68,126              3.88
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             103,048           449,652              4.36
 15    Health Occupations - Dental Hygiene                                                 19,968           192,366              9.63
 16    Health Occupations - Other                                                         107,579           383,111              3.56
 17    Health Occupations - Respiratory Therapy                                            24,106           152,551              6.33
 18    Health Occupations - Vocational Nursing                                             94,816           351,348              3.71
 19    Mathematics                                                                        140,448           379,470              2.70
 20    Mechanics and Repairers - Automotive                                                 5,584            12,189              2.18
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      68,736           210,910              3.07
 24    Protective Services and Public Administration                                       39,943            88,101              2.21
 25    Psychology, Social Sciences, and History                                           262,808           598,446              2.28
 26    Visual and Performing Arts                                                         101,832           543,498              5.34
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,759,483     $    5,249,684    $         2.98
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,548,080   $          2.02
           Student Services                                                                                           753,923              0.43
           Academic Support                                                                                           829,892              0.47
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,807,873                1.03
           Equipment Depreciation                                                                                     509,059                0.29
           Local Benefits                                                                                             922,540                0.52
                                                      Total                                   1,759,483    $      8,371,367      $          4.76

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,250,122    $             -      $          1,215     $      5,251,337
          Research                                                               -                                        -                    -
          Public Service                                                   340,036                                  398,281              738,317
          Academic Support                                                 705,740                                  124,152              829,892
          Student Services                                                 653,823                                  100,100              753,923
          Instructional Support                                          2,197,815                                1,350,265            3,548,080
          Operation and Maintenance of Plant                               537,562               186,954          1,339,799            2,064,315
          Scholarships and Fellowships                                           -                                1,807,873            1,807,873
          Other                                                                                  922,540                                 922,540
                                                          Total $        9,685,098    $          186,954   $        5,121,685   $     14,993,737

          Depreciation Expense - Equipment                                                                            509,059             509,059

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) 2004
003628 Texarkana College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         34,723   $        304,720   $          8.78
   2     Architecture and Precision Production Trades                                       118,585            643,233              5.42
   3     Biology, Physical Sciences, and Science Technology                                 274,272          1,783,231              6.50
   4     Business Management, Marketing, and Administrative Services                        246,072          1,869,560              7.60
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       7,776             52,204              6.71
   7     Computer and Information Sciences                                                   43,935            322,809              7.35
   8     Construction Trades                                                                 97,608            550,498              5.64
   9     Consumer and Homemaking Education                                                  120,123            648,934              5.40
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                215,902          1,223,162              5.67
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 261,056          1,544,599              5.92
  13     Foreign Languages                                                                   31,100            176,993              5.69
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             126,171          1,357,990             10.76
  15     Health Occupations - Dental Hygiene                                                  8,925             48,290              5.41
  16     Health Occupations - Other                                                          54,400            327,618              6.02
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            164,712            959,543              5.83
  19     Mathematics                                                                        204,944          1,191,795              5.82
  20     Mechanics and Repairers - Automotive                                               114,384            671,732              5.87
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,914            100,901              5.07
  22     Mechanics and Repairers - Electronics                                                7,624             49,398              6.48
  23     Physical Education and Fitness                                                      24,112             96,884              4.02
  24     Protective Services and Public Administration                                       37,048            194,035              5.24
  25     Psychology, Social Sciences, and History                                           284,736          1,637,150              5.75
  26     Visual and Performing Arts                                                          81,824            438,027              5.35
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,579,946     $   16,193,306     $         6.28
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         34,723   $        85,713   $          2.47
  2    Architecture and Precision Production Trades                                       118,585            94,067              0.79
  3    Biology, Physical Sciences, and Science Technology                                 274,272           302,438              1.10
  4    Business Management, Marketing, and Administrative Services                        246,072           328,451              1.33
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,776            12,202              1.57
  7    Computer and Information Sciences                                                   43,935            62,115              1.41
  8    Construction Trades                                                                 97,608            94,085              0.96
  9    Consumer and Homemaking Education                                                  120,123            93,624              0.78
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                215,902           263,553              1.22
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 261,056           300,239              1.15
 13    Foreign Languages                                                                   31,100            22,206              0.71
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             126,171           253,700              2.01
 15    Health Occupations - Dental Hygiene                                                  8,925             5,692              0.64
 16    Health Occupations - Other                                                          54,400            47,349              0.87
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            164,712           153,987              0.93
 19    Mathematics                                                                        204,944           195,978              0.96
 20    Mechanics and Repairers - Automotive                                               114,384           131,526              1.15
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,914            20,888              1.05
 22    Mechanics and Repairers - Electronics                                                7,624             8,279              1.09
 23    Physical Education and Fitness                                                      24,112            12,631              0.52
 24    Protective Services and Public Administration                                       37,048            39,787              1.07
 25    Psychology, Social Sciences, and History                                           284,736           236,007              0.83
 26    Visual and Performing Arts                                                          81,824            73,021              0.89
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,579,946     $    2,837,538    $         1.10
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         34,723   $       127,198   $          3.66
  2    Architecture and Precision Production Trades                                       118,585           235,621              1.99
  3    Biology, Physical Sciences, and Science Technology                                 274,272           755,603              2.75
  4    Business Management, Marketing, and Administrative Services                        246,072           890,481              3.62
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,776            19,442              2.50
  7    Computer and Information Sciences                                                   43,935           144,527              3.29
  8    Construction Trades                                                                 97,608           198,332              2.03
  9    Consumer and Homemaking Education                                                  120,123           237,698              1.98
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                215,902           388,752              1.80
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 261,056           554,114              2.12
 13    Foreign Languages                                                                   31,100            72,557              2.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             126,171           770,687              6.11
 15    Health Occupations - Dental Hygiene                                                  8,925            19,000              2.13
 16    Health Occupations - Other                                                          54,400           136,432              2.51
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            164,712           370,049              2.25
 19    Mathematics                                                                        204,944           453,934              2.21
 20    Mechanics and Repairers - Automotive                                               114,384           237,769              2.08
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,914            27,359              1.37
 22    Mechanics and Repairers - Electronics                                                7,624            20,961              2.75
 23    Physical Education and Fitness                                                      24,112            20,500              0.85
 24    Protective Services and Public Administration                                       37,048            56,291              1.52
 25    Psychology, Social Sciences, and History                                           284,736           648,286              2.28
 26    Visual and Performing Arts                                                          81,824           148,659              1.82
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,579,946     $    6,534,252    $         2.53
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        1,698,625    $          0.66
           Student Services                                                                                         1,586,099               0.61
           Academic Support                                                                                         1,594,200               0.62
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             1,942,592                0.75
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                                 -
                                                      Total                                   2,579,946    $      6,821,516      $          2.64

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,540,076    $           5,148    $            -        $     6,545,224
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                                 987,845                                  606,355            1,594,200
          Student Services                                               1,142,895                                  443,204            1,586,099
          Instructional Support                                            833,612                                  865,013            1,698,625
          Operation and Maintenance of Plant                               631,326               201,771          1,797,201            2,630,298
          Scholarships and Fellowships                                           -                                1,942,592            1,942,592
          Other                                                                                        -                                       -
                                                          Total $       10,135,754    $          206,919   $        5,654,365    $    15,997,038

          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) 2004
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                                        11,664             98,852                8.47
   3     Biology, Physical Sciences, and Science Technology                                 375,856          3,216,162                8.56
   4     Business Management, Marketing, and Administrative Services                        165,834          1,994,477               12.03
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       6,779             43,939                6.48
   7     Computer and Information Sciences                                                  127,804          1,185,207                9.27
   8     Construction Trades                                                                 32,912            267,169                8.12
   9     Consumer and Homemaking Education                                                   84,384            956,319               11.33
  10     Engineering                                                                            432             10,075               23.32
  11     Engineering Related                                                                 91,936            770,766                8.38
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 537,780          4,344,649                8.08
  13     Foreign Languages                                                                  214,128          1,946,684                9.09
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,824          1,296,320               12.02
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         144,976          1,564,127               10.79
  17     Health Occupations - Respiratory Therapy                                            25,408            293,389               11.55
  18     Health Occupations - Vocational Nursing                                             96,432          1,149,060               11.92
  19     Mathematics                                                                        424,128          3,672,754                8.66
  20     Mechanics and Repairers - Automotive                                               106,992            917,187                8.57
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                3,648             21,899                6.00
  23     Physical Education and Fitness                                                      67,456            473,161                7.01
  24     Protective Services and Public Administration                                      123,905          1,033,475                8.34
  25     Psychology, Social Sciences, and History                                           628,704          4,979,903                7.92
  26     Visual and Performing Arts                                                         216,608          2,332,585               10.77
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,595,590     $   32,568,156     $           9.06
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        11,664            12,563            1.08
  3    Biology, Physical Sciences, and Science Technology                                 375,856           418,102            1.11
  4    Business Management, Marketing, and Administrative Services                        165,834           298,125            1.80
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,779            11,714            1.73
  7    Computer and Information Sciences                                                  127,804           195,865            1.53
  8    Construction Trades                                                                 32,912            32,081            0.97
  9    Consumer and Homemaking Education                                                   84,384           126,544            1.50
 10    Engineering                                                                            432             2,060            4.77
 11    Engineering Related                                                                 91,936            92,780            1.01
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 537,780           676,833            1.26
 13    Foreign Languages                                                                  214,128           203,084            0.95
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,824           304,393            2.82
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         144,976           276,241            1.91
 17    Health Occupations - Respiratory Therapy                                            25,408            54,322            2.14
 18    Health Occupations - Vocational Nursing                                             96,432           274,200            2.84
 19    Mathematics                                                                        424,128           406,457            0.96
 20    Mechanics and Repairers - Automotive                                               106,992           118,233            1.11
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                3,648             1,346            0.37
 23    Physical Education and Fitness                                                      67,456            53,137            0.79
 24    Protective Services and Public Administration                                      123,905           264,526            2.13
 25    Psychology, Social Sciences, and History                                           628,704           463,052            0.74
 26    Visual and Performing Arts                                                         216,608           322,952            1.49
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,595,590     $    4,608,610    $       1.28
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        11,664             31,295            2.68
  3    Biology, Physical Sciences, and Science Technology                                 375,856          1,025,970            2.73
  4    Business Management, Marketing, and Administrative Services                        165,834            914,476            5.51
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       6,779                263            0.04
  7    Computer and Information Sciences                                                  127,804            386,770            3.03
  8    Construction Trades                                                                 32,912             79,914            2.43
  9    Consumer and Homemaking Education                                                   84,384            431,920            5.12
 10    Engineering                                                                            432              5,978           13.84
 11    Engineering Related                                                                 91,936            244,525            2.66
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 537,780          1,132,285            2.11
 13    Foreign Languages                                                                  214,128            734,027            3.43
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             107,824            483,557            4.48
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         144,976            604,352            4.17
 17    Health Occupations - Respiratory Therapy                                            25,408            119,273            4.69
 18    Health Occupations - Vocational Nursing                                             96,432            420,201            4.36
 19    Mathematics                                                                        424,128          1,266,614            2.99
 20    Mechanics and Repairers - Automotive                                               106,992            294,507            2.75
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                3,648              3,353            0.92
 23    Physical Education and Fitness                                                      67,456            101,982            1.51
 24    Protective Services and Public Administration                                      123,905            184,760            1.49
 25    Psychology, Social Sciences, and History                                           628,704          1,552,631            2.47
 26    Visual and Performing Arts                                                         216,608            988,367            4.56
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,595,590     $   11,007,020     $       3.06
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        6,143,153   $          1.71
           Student Services                                                                                         4,434,375              1.23
           Academic Support                                                                                         2,915,102              0.81
           Research                                                                                                       -
           Scholarships and Fellowships                                                                                59,644                0.02
           Equipment Depreciation                                                                                   1,327,481                0.37
           Local Benefits                                                                                           2,072,771                0.58
                                                      Total                                   3,595,590    $     16,952,526      $          4.71

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     11,008,935     $           6,017    $          2,060     $     11,017,012
          Research                                                               -                                        -                    -
          Public Service                                                   241,777                                  570,004              811,781
          Academic Support                                               1,328,177                                1,586,925            2,915,102
          Student Services                                               3,131,186                                1,303,189            4,434,375
          Instructional Support                                          3,688,426                                2,454,727            6,143,153
          Operation and Maintenance of Plant                             1,069,722               234,007          2,315,425            3,619,154
          Scholarships and Fellowships                                           -                                   59,644               59,644
          Other                                                                                2,072,771                               2,072,771
                                                          Total $       20,468,223    $          240,024   $        8,291,974   $     29,000,221

          Depreciation Expense - Equipment                                                                          1,327,481           1,327,481

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) 2004
003572 Trinity Valley Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                        102,376   $        683,003   $          6.67
   2     Architecture and Precision Production Trades                                       101,096            522,522              5.17
   3     Biology, Physical Sciences, and Science Technology                                 288,976          1,795,999              6.22
   4     Business Management, Marketing, and Administrative Services                        167,354          1,048,242              6.26
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      57,597            373,404              6.48
   7     Computer and Information Sciences                                                  307,908          1,989,689              6.46
   8     Construction Trades                                                                 63,614            384,798              6.05
   9     Consumer and Homemaking Education                                                  246,655          1,329,054              5.39
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                216,784          1,079,409              4.98
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,980          2,595,266              7.75
  13     Foreign Languages                                                                   68,192            315,650              4.63
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,805          1,395,201              8.27
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         127,533            838,129              6.57
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             75,952            542,308              7.14
  19     Mathematics                                                                        251,680          1,692,126              6.72
  20     Mechanics and Repairers - Automotive                                                90,720            502,454              5.54
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               800             14,926             18.66
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      55,040            523,158              9.51
  24     Protective Services and Public Administration                                       84,176            442,412              5.26
  25     Psychology, Social Sciences, and History                                           383,088          2,072,706              5.41
  26     Visual and Performing Arts                                                         128,617          1,079,011              8.39
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,321,943     $   21,219,468     $         6.39
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                        102,376   $       195,235   $          1.91
  2    Architecture and Precision Production Trades                                       101,096            77,786              0.77
  3    Biology, Physical Sciences, and Science Technology                                 288,976           275,814              0.95
  4    Business Management, Marketing, and Administrative Services                        167,354           237,345              1.42
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      57,597           141,544              2.46
  7    Computer and Information Sciences                                                  307,908           412,375              1.34
  8    Construction Trades                                                                 63,614            54,408              0.86
  9    Consumer and Homemaking Education                                                  246,655           225,866              0.92
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                216,784           120,986              0.56
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,980           504,961              1.51
 13    Foreign Languages                                                                   68,192            35,755              0.52
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,805           274,924              1.63
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         127,533           231,903              1.82
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             75,952           110,592              1.46
 19    Mathematics                                                                        251,680           325,351              1.29
 20    Mechanics and Repairers - Automotive                                                90,720            70,264              0.77
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               800            12,600             15.75
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      55,040           183,192              3.33
 24    Protective Services and Public Administration                                       84,176            62,532              0.74
 25    Psychology, Social Sciences, and History                                           383,088           268,198              0.70
 26    Visual and Performing Arts                                                         128,617           323,291              2.51
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,321,943     $    4,144,922    $         1.25
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                        102,376   $        190,058   $          1.86
  2    Architecture and Precision Production Trades                                       101,096            150,748              1.49
  3    Biology, Physical Sciences, and Science Technology                                 288,976            679,841              2.35
  4    Business Management, Marketing, and Administrative Services                        167,354            324,230              1.94
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      57,597             64,367              1.12
  7    Computer and Information Sciences                                                  307,908            681,915              2.21
  8    Construction Trades                                                                 63,614            145,400              2.29
  9    Consumer and Homemaking Education                                                  246,655            385,913              1.56
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                216,784            328,014              1.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,980          1,116,181              3.33
 13    Foreign Languages                                                                   68,192             81,592              1.20
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,805            629,391              3.73
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         127,533            235,359              1.85
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             75,952            210,847              2.78
 19    Mathematics                                                                        251,680            634,888              2.52
 20    Mechanics and Repairers - Automotive                                                90,720            168,376              1.86
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               800                -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                      55,040            179,909              3.27
 24    Protective Services and Public Administration                                       84,176            135,096              1.60
 25    Psychology, Social Sciences, and History                                           383,088            690,485              1.80
 26    Visual and Performing Arts                                                         128,617            381,701              2.97
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,321,943     $    7,414,311     $         2.23
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,051,425   $          0.62
           Student Services                                                                                         1,961,742              0.59
           Academic Support                                                                                         1,411,551              0.42
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,790,309                0.84
           Equipment Depreciation                                                                                     246,043                0.07
           Local Benefits                                                                                           1,199,165                0.36
                                                      Total                                   3,321,943    $      9,660,235      $          2.91

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,448,482    $          10,028    $            -       $      7,458,510
          Research                                                               -                                        -                    -
          Public Service                                                   112,483                                  163,407              275,890
          Academic Support                                               1,128,668                                  282,883            1,411,551
          Student Services                                               1,579,781                                  381,961            1,961,742
          Instructional Support                                          1,302,555                                  748,870            2,051,425
          Operation and Maintenance of Plant                               747,556               343,970          1,659,507            2,751,033
          Scholarships and Fellowships                                           -                                2,790,309            2,790,309
          Other                                                                                1,199,165                               1,199,165
                                                          Total $       12,319,525    $          353,998   $        6,026,937   $     18,700,460

          Depreciation Expense - Equipment                                                                            246,043             246,043

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) 2004
003648 Tyler Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         42,632   $        251,877   $          5.91
   2     Architecture and Precision Production Trades                                        27,200            785,466             28.88
   3     Biology, Physical Sciences, and Science Technology                                 654,793          4,740,478              7.24
   4     Business Management, Marketing, and Administrative Services                        418,221          2,702,783              6.46
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      18,455            178,853              9.69
   7     Computer and Information Sciences                                                   80,785          1,316,709             16.30
   8     Construction Trades                                                                     40                302              7.56
   9     Consumer and Homemaking Education                                                   92,414            742,850              8.04
  10     Engineering                                                                          2,208             10,069              4.56
  11     Engineering Related                                                                130,598            806,250              6.17
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 597,872          4,424,139              7.40
  13     Foreign Languages                                                                  126,416            708,077              5.60
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             146,133          1,762,992             12.06
  15     Health Occupations - Dental Hygiene                                                 40,528            627,981             15.49
  16     Health Occupations - Other                                                         362,129          3,004,605              8.30
  17     Health Occupations - Respiratory Therapy                                            42,592            467,823             10.98
  18     Health Occupations - Vocational Nursing                                            174,000          1,470,956              8.45
  19     Mathematics                                                                        564,416          4,175,251              7.40
  20     Mechanics and Repairers - Automotive                                               101,456          1,189,930             11.73
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,300            153,440              7.56
  22     Mechanics and Repairers - Electronics                                                2,408             11,102              4.61
  23     Physical Education and Fitness                                                     114,212          1,345,885             11.78
  24     Protective Services and Public Administration                                       60,266            411,903              6.83
  25     Psychology, Social Sciences, and History                                           665,850          4,732,747              7.11
  26     Visual and Performing Arts                                                         307,568          2,906,656              9.45
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,793,492     $   38,929,122     $         8.12
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         42,632   $        37,838   $          0.89
  2    Architecture and Precision Production Trades                                        27,200           247,477              9.10
  3    Biology, Physical Sciences, and Science Technology                                 654,793           970,719              1.48
  4    Business Management, Marketing, and Administrative Services                        418,221           400,366              0.96
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      18,455            32,838              1.78
  7    Computer and Information Sciences                                                   80,785           240,558              2.98
  8    Construction Trades                                                                     40               107              2.68
  9    Consumer and Homemaking Education                                                   92,414           257,386              2.79
 10    Engineering                                                                          2,208             1,156              0.52
 11    Engineering Related                                                                130,598           140,937              1.08
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 597,872           664,202              1.11
 13    Foreign Languages                                                                  126,416            93,149              0.74
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             146,133           364,727              2.50
 15    Health Occupations - Dental Hygiene                                                 40,528           164,148              4.05
 16    Health Occupations - Other                                                         362,129           630,564              1.74
 17    Health Occupations - Respiratory Therapy                                            42,592            85,337              2.00
 18    Health Occupations - Vocational Nursing                                            174,000           234,691              1.35
 19    Mathematics                                                                        564,416           695,146              1.23
 20    Mechanics and Repairers - Automotive                                               101,456           393,598              3.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,300            54,389              2.68
 22    Mechanics and Repairers - Electronics                                                2,408             1,347              0.56
 23    Physical Education and Fitness                                                     114,212           223,948              1.96
 24    Protective Services and Public Administration                                       60,266            62,159              1.03
 25    Psychology, Social Sciences, and History                                           665,850           658,441              0.99
 26    Visual and Performing Arts                                                         307,568           618,160              2.01
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,793,492     $    7,273,388    $         1.52
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         42,632   $         41,943   $          0.98
  2    Architecture and Precision Production Trades                                        27,200            428,189             15.74
  3    Biology, Physical Sciences, and Science Technology                                 654,793          1,126,504              1.72
  4    Business Management, Marketing, and Administrative Services                        418,221            614,151              1.47
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      18,455             71,516              3.88
  7    Computer and Information Sciences                                                   80,785            750,040              9.28
  8    Construction Trades                                                                     40                 34              0.85
  9    Consumer and Homemaking Education                                                   92,414            112,409              1.22
 10    Engineering                                                                          2,208                -
 11    Engineering Related                                                                130,598            138,118              1.06
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 597,872          1,346,459              2.25
 13    Foreign Languages                                                                  126,416            104,614              0.83
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             146,133            808,358              5.53
 15    Health Occupations - Dental Hygiene                                                 40,528            300,230              7.41
 16    Health Occupations - Other                                                         362,129            912,206              2.52
 17    Health Occupations - Respiratory Therapy                                            42,592            210,551              4.94
 18    Health Occupations - Vocational Nursing                                            174,000            533,865              3.07
 19    Mathematics                                                                        564,416          1,201,682              2.13
 20    Mechanics and Repairers - Automotive                                               101,456            386,776              3.81
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,300             17,104              0.84
 22    Mechanics and Repairers - Electronics                                                2,408                 34              0.01
 23    Physical Education and Fitness                                                     114,212            660,888              5.79
 24    Protective Services and Public Administration                                       60,266            106,463              1.77
 25    Psychology, Social Sciences, and History                                           665,850          1,386,416              2.08
 26    Visual and Performing Arts                                                         307,568          1,046,912              3.40
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,793,492     $   12,305,462     $         2.57
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        4,385,559   $          0.91
           Student Services                                                                                         4,365,040              0.91
           Academic Support                                                                                         2,140,232              0.45
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             3,551,693                0.74
           Equipment Depreciation                                                                                   2,015,051                0.42
           Local Benefits                                                                                           2,892,697                0.60
                                                      Total                                   4,793,492    $     19,350,272      $          4.04

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,319,346     $              84    $          1,156     $     12,320,586
          Research                                                               -                                        -                    -
          Public Service                                                   572,310                                  158,911              731,221
          Academic Support                                               1,571,090                                  569,142            2,140,232
          Student Services                                               2,501,183                                1,863,857            4,365,040
          Instructional Support                                          2,312,075                                2,073,484            4,385,559
          Operation and Maintenance of Plant                             1,223,025               515,785          4,980,217            6,719,027
          Scholarships and Fellowships                                     115,800                                3,551,693            3,667,493
          Other                                                                                2,892,697                               2,892,697
                                                          Total $       20,614,829    $          515,869   $       13,198,460   $     34,329,158

          Depreciation Expense - Equipment                                                                          2,015,051           2,015,051

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) 2004
010060 Vernon College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         13,952   $        123,368   $          8.84
   2     Architecture and Precision Production Trades                                        76,416            656,040              8.59
   3     Biology, Physical Sciences, and Science Technology                                  92,544            665,234              7.19
   4     Business Management, Marketing, and Administrative Services                         93,743            697,995              7.45
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   84,270            684,542              8.12
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  117,562            783,869              6.67
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,981          1,081,550              7.62
  13     Foreign Languages                                                                   19,744            147,745              7.48
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,214            835,419              8.96
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         126,953            807,021              6.36
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            220,448          1,709,564              7.75
  19     Mathematics                                                                         88,624            661,073              7.46
  20     Mechanics and Repairers - Automotive                                                16,320            145,941              8.94
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            16,928            163,458              9.66
  22     Mechanics and Repairers - Electronics                                                6,160            139,507             22.65
  23     Physical Education and Fitness                                                      29,412            207,413              7.05
  24     Protective Services and Public Administration                                      107,653            800,558              7.44
  25     Psychology, Social Sciences, and History                                           139,776            988,505              7.07
  26     Visual and Performing Arts                                                          30,064            230,405              7.66
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,515,764     $   11,529,209     $         7.61
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         13,952   $         5,733   $          0.41
  2    Architecture and Precision Production Trades                                        76,416            74,412              0.97
  3    Biology, Physical Sciences, and Science Technology                                  92,544            20,440              0.22
  4    Business Management, Marketing, and Administrative Services                         93,743            22,832              0.24
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   84,270            90,484              1.07
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  117,562            26,155              0.22
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,981            11,179              0.08
 13    Foreign Languages                                                                   19,744             2,079              0.11
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,214            33,578              0.36
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         126,953            24,002              0.19
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            220,448            49,605              0.23
 19    Mathematics                                                                         88,624             8,506              0.10
 20    Mechanics and Repairers - Automotive                                                16,320            18,354              1.12
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            16,928            25,049              1.48
 22    Mechanics and Repairers - Electronics                                                6,160            39,634              6.43
 23    Physical Education and Fitness                                                      29,412             1,659              0.06
 24    Protective Services and Public Administration                                      107,653            24,713              0.23
 25    Psychology, Social Sciences, and History                                           139,776             9,170              0.07
 26    Visual and Performing Arts                                                          30,064             4,992              0.17
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,515,764     $      492,576    $         0.32
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         13,952   $        47,999   $          3.44
  2    Architecture and Precision Production Trades                                        76,416           200,228              2.62
  3    Biology, Physical Sciences, and Science Technology                                  92,544           182,898              1.98
  4    Business Management, Marketing, and Administrative Services                         93,743           207,282              2.21
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   84,270           173,458              2.06
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  117,562           170,950              1.45
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 141,981           361,729              2.55
 13    Foreign Languages                                                                   19,744            47,122              2.39
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,214           336,600              3.61
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         126,953           149,384              1.18
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            220,448           559,681              2.54
 19    Mathematics                                                                         88,624           210,236              2.37
 20    Mechanics and Repairers - Automotive                                                16,320            46,132              2.83
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            16,928            53,920              3.19
 22    Mechanics and Repairers - Electronics                                                6,160            69,128             11.22
 23    Physical Education and Fitness                                                      29,412            58,956              2.00
 24    Protective Services and Public Administration                                      107,653           238,538              2.22
 25    Psychology, Social Sciences, and History                                           139,776           281,699              2.02
 26    Visual and Performing Arts                                                          30,064            75,361              2.51
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,515,764     $    3,471,301    $         2.29
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,429,513   $          0.94
           Student Services                                                                                           954,097              0.63
           Academic Support                                                                                         2,005,970              1.32
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,303,717                1.52
           Equipment Depreciation                                                                                     143,316                0.09
           Local Benefits                                                                                             728,719                0.48
                                                      Total                                   1,515,764    $      7,565,332      $          4.99

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,471,301    $             -      $            -       $      3,471,301
          Research                                                               -                                        -                    -
          Public Service                                                   303,801                                  166,345              470,146
          Academic Support                                               1,311,553                                  694,417            2,005,970
          Student Services                                                 722,133                                  231,964              954,097
          Instructional Support                                            864,736                                  564,777            1,429,513
          Operation and Maintenance of Plant                               406,466               114,832          1,597,530            2,118,828
          Scholarships and Fellowships                                   2,303,717                                2,303,717            4,607,434
          Other                                                                                  728,719                                 728,719
                                                          Total $        9,383,707    $          114,832   $        5,558,750   $     15,057,289

          Depreciation Expense - Equipment                                                                            143,316             143,316

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) 2004
003662 Victoria College, The
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          5,568   $         44,758   $          8.04
   2     Architecture and Precision Production Trades                                        17,728            268,539             15.15
   3     Biology, Physical Sciences, and Science Technology                                 210,304          1,788,235              8.50
   4     Business Management, Marketing, and Administrative Services                        107,548            911,761              8.48
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                          48                367              7.65
   7     Computer and Information Sciences                                                  110,726            965,725              8.72
   8     Construction Trades                                                                  9,440            117,347             12.43
   9     Consumer and Homemaking Education                                                   48,475            273,004              5.63
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 53,799            325,505              6.05
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 205,248          1,820,089              8.87
  13     Foreign Languages                                                                   13,390            129,648              9.68
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,663          1,657,204             16.46
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         147,616          1,014,388              6.87
  17     Health Occupations - Respiratory Therapy                                            37,840            392,759             10.38
  18     Health Occupations - Vocational Nursing                                            232,144          1,964,047              8.46
  19     Mathematics                                                                        148,992          1,262,562              8.47
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,366             30,291             22.17
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      52,992            513,721              9.69
  24     Protective Services and Public Administration                                       71,061            638,893              8.99
  25     Psychology, Social Sciences, and History                                           289,632          2,222,299              7.67
  26     Visual and Performing Arts                                                          63,320            722,610             11.41
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,927,900     $   17,063,749     $         8.85
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          5,568   $         4,727   $          0.85
  2    Architecture and Precision Production Trades                                        17,728            71,259              4.02
  3    Biology, Physical Sciences, and Science Technology                                 210,304           276,278              1.31
  4    Business Management, Marketing, and Administrative Services                        107,548           158,609              1.47
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48                37              0.77
  7    Computer and Information Sciences                                                  110,726           204,683              1.85
  8    Construction Trades                                                                  9,440            35,282              3.74
  9    Consumer and Homemaking Education                                                   48,475            24,263              0.50
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 53,799            31,777              0.59
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 205,248           300,319              1.46
 13    Foreign Languages                                                                   13,390            25,829              1.93
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,663           381,901              3.79
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         147,616           127,688              0.87
 17    Health Occupations - Respiratory Therapy                                            37,840            73,132              1.93
 18    Health Occupations - Vocational Nursing                                            232,144           324,033              1.40
 19    Mathematics                                                                        148,992           253,744              1.70
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,366             6,670              4.88
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      52,992            92,757              1.75
 24    Protective Services and Public Administration                                       71,061           123,480              1.74
 25    Psychology, Social Sciences, and History                                           289,632           303,139              1.05
 26    Visual and Performing Arts                                                          63,320           161,706              2.55
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,927,900     $    2,981,313    $         1.55
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          5,568   $        16,819   $          3.02
  2    Architecture and Precision Production Trades                                        17,728           123,376              6.96
  3    Biology, Physical Sciences, and Science Technology                                 210,304           635,250              3.02
  4    Business Management, Marketing, and Administrative Services                        107,548           304,810              2.83
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48               130              2.71
  7    Computer and Information Sciences                                                  110,726           299,452              2.70
  8    Construction Trades                                                                  9,440            42,712              4.52
  9    Consumer and Homemaking Education                                                   48,475            46,660              0.96
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 53,799            69,453              1.29
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 205,248           664,141              3.24
 13    Foreign Languages                                                                   13,390            47,999              3.58
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,663           855,663              8.50
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         147,616           271,325              1.84
 17    Health Occupations - Respiratory Therapy                                            37,840           161,881              4.28
 18    Health Occupations - Vocational Nursing                                            232,144           672,262              2.90
 19    Mathematics                                                                        148,992           387,706              2.60
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,366            17,926             13.12
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      52,992           200,053              3.78
 24    Protective Services and Public Administration                                       71,061           219,177              3.08
 25    Psychology, Social Sciences, and History                                           289,632           711,754              2.46
 26    Visual and Performing Arts                                                          63,320           296,938              4.69
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,927,900     $    6,045,487    $         3.14
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,957,003   $          1.02
           Student Services                                                                                         1,634,084              0.85
           Academic Support                                                                                         1,141,901              0.59
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,215,493                1.15
           Equipment Depreciation                                                                                      98,191                0.05
           Local Benefits                                                                                             990,277                0.51
                                                      Total                                   1,927,900    $      8,036,949      $          4.17

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,045,524    $          23,278    $            -       $      6,068,802
          Research                                                               -                                        -                    -
          Public Service                                                 1,073,376                                  876,105            1,949,481
          Academic Support                                                 906,020                                  235,881            1,141,901
          Student Services                                               1,144,615                                  489,469            1,634,084
          Instructional Support                                          1,503,439                                  453,564            1,957,003
          Operation and Maintenance of Plant                               658,004               236,894          1,831,768            2,726,666
          Scholarships and Fellowships                                           -                                2,215,493            2,215,493
          Other                                                                                  990,277                                 990,277
                                                          Total $       11,330,978    $          260,172   $        6,102,280   $     17,693,430

          Depreciation Expense - Equipment                                                                             98,191              98,191

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
003664 Weatherford College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         47,568   $        588,328   $         12.37
   2     Architecture and Precision Production Trades                                         4,240             47,082             11.10
   3     Biology, Physical Sciences, and Science Technology                                 216,128          1,438,764              6.66
   4     Business Management, Marketing, and Administrative Services                         78,516            709,036              9.03
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       6,528             64,930              9.95
   7     Computer and Information Sciences                                                  117,032          1,222,404             10.45
   8     Construction Trades                                                                 87,452            967,697             11.07
   9     Consumer and Homemaking Education                                                  135,374          1,281,168              9.46
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 64,552            774,799             12.00
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 235,984          1,784,298              7.56
  13     Foreign Languages                                                                   23,656            164,021              6.93
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,960            637,804              7.88
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         132,870          1,462,648             11.01
  17     Health Occupations - Respiratory Therapy                                            45,376            407,269              8.98
  18     Health Occupations - Vocational Nursing                                             78,232            690,991              8.83
  19     Mathematics                                                                        186,560          1,533,666              8.22
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            51,920            657,953             12.67
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      77,664            707,642              9.11
  24     Protective Services and Public Administration                                      118,510          1,190,661             10.05
  25     Psychology, Social Sciences, and History                                           339,488          2,386,388              7.03
  26     Visual and Performing Arts                                                          73,760            729,953              9.90
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,202,370     $   19,447,502     $         8.83
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         47,568   $       302,296   $          6.36
  2    Architecture and Precision Production Trades                                         4,240            27,917              6.58
  3    Biology, Physical Sciences, and Science Technology                                 216,128           164,707              0.76
  4    Business Management, Marketing, and Administrative Services                         78,516           124,493              1.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,528             8,260              1.27
  7    Computer and Information Sciences                                                  117,032           490,953              4.20
  8    Construction Trades                                                                 87,452           572,629              6.55
  9    Consumer and Homemaking Education                                                  135,374           554,894              4.10
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 64,552           337,890              5.23
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 235,984           219,766              0.93
 13    Foreign Languages                                                                   23,656            20,059              0.85
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,960            75,837              0.94
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         132,870           416,632              3.14
 17    Health Occupations - Respiratory Therapy                                            45,376            50,703              1.12
 18    Health Occupations - Vocational Nursing                                             78,232           102,103              1.31
 19    Mathematics                                                                        186,560           213,642              1.15
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            51,920           200,893              3.87
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      77,664           130,370              1.68
 24    Protective Services and Public Administration                                      118,510           360,088              3.04
 25    Psychology, Social Sciences, and History                                           339,488           312,301              0.92
 26    Visual and Performing Arts                                                          73,760           144,357              1.96
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,202,370     $    4,830,790    $         2.19
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         47,568   $        92,085   $          1.94
  2    Architecture and Precision Production Trades                                         4,240             1,877              0.44
  3    Biology, Physical Sciences, and Science Technology                                 216,128           392,847              1.82
  4    Business Management, Marketing, and Administrative Services                         78,516           264,413              3.37
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,528            30,054              4.60
  7    Computer and Information Sciences                                                  117,032           254,281              2.17
  8    Construction Trades                                                                 87,452            38,503              0.44
  9    Consumer and Homemaking Education                                                  135,374           174,319              1.29
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 64,552           173,714              2.69
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 235,984           602,364              2.55
 13    Foreign Languages                                                                   23,656            47,510              2.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              80,960           231,872              2.86
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         132,870           504,270              3.80
 17    Health Occupations - Respiratory Therapy                                            45,376           171,556              3.78
 18    Health Occupations - Vocational Nursing                                             78,232           269,916              3.45
 19    Mathematics                                                                        186,560           559,370              3.00
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            51,920           245,369              4.73
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      77,664           260,616              3.36
 24    Protective Services and Public Administration                                      118,510           347,377              2.93
 25    Psychology, Social Sciences, and History                                           339,488           689,906              2.03
 26    Visual and Performing Arts                                                          73,760           284,857              3.86
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,202,370     $    5,637,076    $         2.56
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       3,397,963   $          1.54
           Student Services                                                                                           1,598,277              0.73
           Academic Support                                                                                           1,323,469              0.60
           Research                                                                                                         -
           Scholarships and Fellowships                                                                               2,425,760              1.10
           Equipment Depreciation                                                                                       234,167              0.11
           Local Benefits                                                                                                   -
                                                      Total                                   2,202,370       $     8,979,636     $         4.08

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       5,643,272    $         258,899       $            -      $     5,902,171
          Research                                                               -                                           -                  -
          Public Service                                                    23,781                                      18,792             42,573
          Academic Support                                                 934,738                                     388,731          1,323,469
          Student Services                                               1,348,592                                     249,685          1,598,277
          Instructional Support                                          2,067,086                                   1,330,877          3,397,963
          Operation and Maintenance of Plant                                     -                        -          2,514,459          2,514,459
          Scholarships and Fellowships                                           -                                   2,425,760          2,425,760
          Other                                                                                        -                                        -
                                                          Total $       10,017,469    $          258,899      $      6,928,304    $    17,204,672

          Depreciation Expense - Equipment                                                                             234,167            234,167

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) 2004
009549 Western Texas College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         61,472   $       569,104   $          9.26
   2     Architecture and Precision Production Trades                                        19,200           154,917              8.07
   3     Biology, Physical Sciences, and Science Technology                                  37,376           322,850              8.64
   4     Business Management, Marketing, and Administrative Services                         26,336           210,018              7.97
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       4,784            75,353             15.75
   7     Computer and Information Sciences                                                   34,032           247,340              7.27
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                   22,296           145,571              6.53
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 30,568           187,943              6.15
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,936           878,822              7.45
  13     Foreign Languages                                                                    3,744            28,023              7.48
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,087             8,810              8.11
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          15,141           144,484              9.54
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             33,528           253,309              7.56
  19     Mathematics                                                                         73,168           568,092              7.76
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                1,219             9,764              8.01
  23     Physical Education and Fitness                                                      28,188           312,252             11.08
  24     Protective Services and Public Administration                                       83,408           526,845              6.32
  25     Psychology, Social Sciences, and History                                           135,312           925,382              6.84
  26     Visual and Performing Arts                                                          37,136           345,184              9.30
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             765,931     $    5,914,061    $         7.72
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         61,472   $        91,157   $          1.48
  2    Architecture and Precision Production Trades                                        19,200            22,586              1.18
  3    Biology, Physical Sciences, and Science Technology                                  37,376            32,693              0.87
  4    Business Management, Marketing, and Administrative Services                         26,336            18,892              0.72
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,784            12,267              2.56
  7    Computer and Information Sciences                                                   34,032            24,690              0.73
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   22,296             8,009              0.36
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 30,568            10,773              0.35
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,936            65,767              0.56
 13    Foreign Languages                                                                    3,744             2,164              0.58
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,087               728              0.67
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          15,141            57,354              3.79
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             33,528            19,170              0.57
 19    Mathematics                                                                         73,168            47,969              0.66
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,219               798              0.65
 23    Physical Education and Fitness                                                      28,188           127,399              4.52
 24    Protective Services and Public Administration                                       83,408            56,978              0.68
 25    Psychology, Social Sciences, and History                                           135,312            55,497              0.41
 26    Visual and Performing Arts                                                          37,136            59,892              1.61
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             765,931     $      714,783    $         0.93
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         61,472   $       209,868   $          3.41
  2    Architecture and Precision Production Trades                                        19,200            48,600              2.53
  3    Biology, Physical Sciences, and Science Technology                                  37,376           127,161              3.40
  4    Business Management, Marketing, and Administrative Services                         26,336            76,275              2.90
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,784            42,223              8.83
  7    Computer and Information Sciences                                                   34,032            74,237              2.18
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   22,296            40,329              1.81
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 30,568            43,863              1.43
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,936           298,738              2.53
 13    Foreign Languages                                                                    3,744             9,531              2.55
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,087             3,342              3.07
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          15,141            21,100              1.39
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             33,528            87,924              2.62
 19    Mathematics                                                                         73,168           201,038              2.75
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,219             3,650              2.99
 23    Physical Education and Fitness                                                      28,188            61,926              2.20
 24    Protective Services and Public Administration                                       83,408           106,126              1.27
 25    Psychology, Social Sciences, and History                                           135,312           279,791              2.07
 26    Visual and Performing Arts                                                          37,136           123,342              3.32
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             765,931     $    1,859,064    $         2.43
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        1,449,647    $          1.89
           Student Services                                                                                           416,433               0.54
           Academic Support                                                                                           910,096               1.19
           Research                                                                                                    21,099               0.03
           Scholarships and Fellowships                                                                               542,939               0.71
           Equipment Depreciation                                                                                         -
           Local Benefits                                                                                                 -
                                                      Total                                     765,931    $      3,340,214      $          4.36

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,866,426    $             -      $            -        $     1,866,426
          Research                                                          17,960                                   17,960               35,920
          Public Service                                                   372,768                                  611,290              984,058
          Academic Support                                                 666,009                                  244,087              910,096
          Student Services                                                 317,718                                   98,715              416,433
          Instructional Support                                            649,631                                  800,016            1,449,647
          Operation and Maintenance of Plant                                74,291                13,209          1,748,120            1,835,620
          Scholarships and Fellowships                                           -                                  542,939              542,939
          Other                                                                                        -                                       -
                                                          Total $        3,964,803    $           13,209   $        4,063,127    $     8,041,139

          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) 2004
003668 Wharton County Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         14,064   $        166,555   $         11.84
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 337,648          2,684,102              7.95
   4     Business Management, Marketing, and Administrative Services                         87,663            882,366             10.07
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         168                970              5.78
   7     Computer and Information Sciences                                                   73,876            768,713             10.41
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  124,025            975,980              7.87
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 58,940            641,211             10.88
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 381,600          3,086,146              8.09
  13     Foreign Languages                                                                   36,078            272,071              7.54
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              50,576            631,297             12.48
  15     Health Occupations - Dental Hygiene                                                 34,560            536,097             15.51
  16     Health Occupations - Other                                                         159,705          1,431,864              8.97
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             90,608            901,524              9.95
  19     Mathematics                                                                        233,952          1,863,005              7.96
  20     Mechanics and Repairers - Automotive                                                25,440            244,181              9.60
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      42,960            379,053              8.82
  24     Protective Services and Public Administration                                       98,192            875,730              8.92
  25     Psychology, Social Sciences, and History                                           523,152          3,783,426              7.23
  26     Visual and Performing Arts                                                          91,808            861,644              9.39
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,465,015     $   20,985,936     $         8.51
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         14,064   $        19,070   $          1.36
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 337,648           402,365              1.19
  4    Business Management, Marketing, and Administrative Services                         87,663           265,007              3.02
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         168               160              0.95
  7    Computer and Information Sciences                                                   73,876            96,982              1.31
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  124,025           130,921              1.06
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 58,940            95,114              1.61
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 381,600           330,781              0.87
 13    Foreign Languages                                                                   36,078            33,891              0.94
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              50,576            92,373              1.83
 15    Health Occupations - Dental Hygiene                                                 34,560           114,985              3.33
 16    Health Occupations - Other                                                         159,705           294,599              1.84
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             90,608           160,187              1.77
 19    Mathematics                                                                        233,952           198,067              0.85
 20    Mechanics and Repairers - Automotive                                                25,440            32,289              1.27
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      42,960            43,850              1.02
 24    Protective Services and Public Administration                                       98,192           172,943              1.76
 25    Psychology, Social Sciences, and History                                           523,152           434,324              0.83
 26    Visual and Performing Arts                                                          91,808           133,206              1.45
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,465,015     $    3,051,114    $         1.24
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         14,064   $        82,328   $          5.85
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 337,648           717,455              2.12
  4    Business Management, Marketing, and Administrative Services                         87,663           211,227              2.41
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         168                32              0.19
  7    Computer and Information Sciences                                                   73,876           329,473              4.46
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  124,025           270,466              2.18
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 58,940           273,035              4.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 381,600           987,459              2.59
 13    Foreign Languages                                                                   36,078            71,035              1.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              50,576           304,612              6.02
 15    Health Occupations - Dental Hygiene                                                 34,560           261,000              7.55
 16    Health Occupations - Other                                                         159,705           397,371              2.49
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             90,608           321,561              3.55
 19    Mathematics                                                                        233,952           581,067              2.48
 20    Mechanics and Repairers - Automotive                                                25,440            94,032              3.70
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      42,960           136,175              3.17
 24    Protective Services and Public Administration                                       98,192           247,875              2.52
 25    Psychology, Social Sciences, and History                                           523,152           925,403              1.77
 26    Visual and Performing Arts                                                          91,808           303,103              3.30
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,465,015     $    6,514,709    $         2.64
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        4,455,923   $          1.81
           Student Services                                                                                         1,202,357              0.49
           Academic Support                                                                                         1,705,645              0.69
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,234,771                0.91
           Equipment Depreciation                                                                                     478,174                0.19
           Local Benefits                                                                                           1,343,243                0.54
                                                      Total                                   2,465,015    $     11,420,113      $          4.63

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,514,834    $             -      $            -       $      6,514,834
          Research                                                               -                                        -                    -
          Public Service                                                 1,107,238                                  469,152            1,576,390
          Academic Support                                               1,289,740                                  415,905            1,705,645
          Student Services                                               1,039,393                                  162,964            1,202,357
          Instructional Support                                          2,178,752                                2,277,171            4,455,923
          Operation and Maintenance of Plant                               745,021               186,352          1,753,573            2,684,946
          Scholarships and Fellowships                                           -                                2,234,771            2,234,771
          Other                                                                                1,343,243                               1,343,243
                                                          Total $       12,874,978    $          186,352   $        7,313,536   $     20,374,866

          Depreciation Expense - Equipment                                                                            478,174             478,174

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) 2004
009225 Texas State Technical College-Harlingen
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         14,368   $        366,673   $         25.52
   2     Architecture and Precision Production Trades                                       163,552          1,971,024             12.05
   3     Biology, Physical Sciences, and Science Technology                                 221,424          2,090,003              9.44
   4     Business Management, Marketing, and Administrative Services                        254,213          2,068,876              8.14
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      30,976            439,853             14.20
   7     Computer and Information Sciences                                                  172,056          1,862,791             10.83
   8     Construction Trades                                                                 19,008            319,493             16.81
   9     Consumer and Homemaking Education                                                   52,958            597,049             11.27
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                314,182          2,983,930              9.50
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 471,806          3,939,505              8.35
  13     Foreign Languages                                                                   54,292            395,624              7.29
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              35,952            249,072              6.93
  15     Health Occupations - Dental Hygiene                                                 31,360            651,087             20.76
  16     Health Occupations - Other                                                         271,857          2,901,565             10.67
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        198,544          1,694,011              8.53
  20     Mechanics and Repairers - Automotive                                               149,328          1,338,137              8.96
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            57,632            536,991              9.32
  22     Mechanics and Repairers - Electronics                                               11,312             88,984              7.87
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                      123,266            937,143              7.60
  25     Psychology, Social Sciences, and History                                           220,520          1,791,851              8.13
  26     Visual and Performing Arts                                                          55,992            453,850              8.11
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,924,598     $   27,677,512     $         9.46
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         14,368   $        219,634   $         15.29
  2    Architecture and Precision Production Trades                                       163,552            616,473              3.77
  3    Biology, Physical Sciences, and Science Technology                                 221,424            573,819              2.59
  4    Business Management, Marketing, and Administrative Services                        254,213            581,213              2.29
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      30,976             94,438              3.05
  7    Computer and Information Sciences                                                  172,056            492,685              2.86
  8    Construction Trades                                                                 19,008            110,044              5.79
  9    Consumer and Homemaking Education                                                   52,958            204,498              3.86
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                314,182            796,209              2.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 471,806          1,097,076              2.33
 13    Foreign Languages                                                                   54,292             93,292              1.72
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              35,952             63,616              1.77
 15    Health Occupations - Dental Hygiene                                                 31,360            238,659              7.61
 16    Health Occupations - Other                                                         271,857            841,030              3.09
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        198,544            455,679              2.30
 20    Mechanics and Repairers - Automotive                                               149,328            354,813              2.38
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            57,632            168,468              2.92
 22    Mechanics and Repairers - Electronics                                               11,312             23,441              2.07
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                      123,266            262,368              2.13
 25    Psychology, Social Sciences, and History                                           220,520            491,098              2.23
 26    Visual and Performing Arts                                                          55,992            129,098              2.31
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,924,598     $    7,907,651     $         2.70
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         14,368   $        88,451   $          6.16
  2    Architecture and Precision Production Trades                                       163,552           687,636              4.20
  3    Biology, Physical Sciences, and Science Technology                                 221,424           613,285              2.77
  4    Business Management, Marketing, and Administrative Services                        254,213           451,061              1.77
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      30,976           219,104              7.07
  7    Computer and Information Sciences                                                  172,056           668,515              3.89
  8    Construction Trades                                                                 19,008           131,940              6.94
  9    Consumer and Homemaking Education                                                   52,958           176,605              3.33
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                314,182           906,584              2.89
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 471,806           918,550              1.95
 13    Foreign Languages                                                                   54,292            80,946              1.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              35,952            38,855              1.08
 15    Health Occupations - Dental Hygiene                                                 31,360           284,552              9.07
 16    Health Occupations - Other                                                         271,857           951,986              3.50
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        198,544           428,731              2.16
 20    Mechanics and Repairers - Automotive                                               149,328           374,410              2.51
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            57,632           133,517              2.32
 22    Mechanics and Repairers - Electronics                                               11,312            19,416              1.72
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                      123,266           172,134              1.40
 25    Psychology, Social Sciences, and History                                           220,520           401,540              1.82
 26    Visual and Performing Arts                                                          55,992            96,434              1.72
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,924,598     $    7,844,252    $         2.68
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,382,851   $          0.81
           Student Services                                                                                         3,658,545              1.25
           Academic Support                                                                                         1,323,840              0.45
           Research                                                                                                   206,115              0.07
           Scholarships and Fellowships                                                                             2,267,140              0.78
           Equipment Depreciation                                                                                     786,019              0.27
           Local Benefits                                                                                           1,301,099              0.44
                                                      Total                                   2,924,598    $     11,925,609     $         4.08

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,898,322    $          37,702    $            -       $      7,936,024
          Research                                                         180,053                                  180,053              360,106
          Public Service                                                 1,155,928                                  776,096            1,932,024
          Academic Support                                                 827,308                                  496,532            1,323,840
          Student Services                                               2,370,907                                1,287,638            3,658,545
          Instructional Support                                          1,723,537                                  659,314            2,382,851
          Operation and Maintenance of Plant                             1,039,739               560,145          2,228,962            3,828,846
          Scholarships and Fellowships                                      19,949                                2,267,140            2,287,089
          Other                                                                                1,301,099                               1,301,099
                                                          Total $       15,215,743    $          597,847   $        7,895,735   $     23,709,325

          Depreciation Expense - Equipment                                                                            786,019             786,019

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) 2004
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                                        79,678          1,183,226               14.85
   3     Biology, Physical Sciences, and Science Technology                                  22,384            286,979               12.82
   4     Business Management, Marketing, and Administrative Services                        284,935          3,070,239               10.78
   5     Career Pilot                                                                         3,568            178,907               50.14
   6     Communications                                                                      14,112            247,878               17.57
   7     Computer and Information Sciences                                                  191,376          2,240,574               11.71
   8     Construction Trades                                                                 16,160            199,602               12.35
   9     Consumer and Homemaking Education                                                       48             15,105              314.69
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 93,905          1,385,286               14.75
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,008          1,319,667               11.28
  13     Foreign Languages                                                                      640              8,268               12.92
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              27,663            346,772               12.54
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         191,456          2,025,147               10.58
  17     Health Occupations - Respiratory Therapy                                             2,533             44,931               17.74
  18     Health Occupations - Vocational Nursing                                            214,776          2,486,605               11.58
  19     Mathematics                                                                         72,740            902,183               12.40
  20     Mechanics and Repairers - Automotive                                               123,176          1,382,893               11.23
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           132,200          1,314,694                9.94
  22     Mechanics and Repairers - Electronics                                                5,628             84,401               15.00
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       40,180            545,189               13.57
  25     Psychology, Social Sciences, and History                                            28,128            271,715                9.66
  26     Visual and Performing Arts                                                          74,432          1,082,422               14.54
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,736,726     $   20,622,684     $          11.87
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        79,678           274,354            3.44
  3    Biology, Physical Sciences, and Science Technology                                  22,384            59,635            2.66
  4    Business Management, Marketing, and Administrative Services                        284,935           652,547            2.29
  5    Career Pilot                                                                         3,568            59,940           16.80
  6    Communications                                                                      14,112            70,849            5.02
  7    Computer and Information Sciences                                                  191,376           497,455            2.60
  8    Construction Trades                                                                 16,160            41,615            2.58
  9    Consumer and Homemaking Education                                                       48             4,573           95.27
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 93,905           325,749            3.47
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,008           258,621            2.21
 13    Foreign Languages                                                                      640             1,686            2.63
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              27,663            86,558            3.13
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         191,456           466,753            2.44
 17    Health Occupations - Respiratory Therapy                                             2,533            16,576            6.54
 18    Health Occupations - Vocational Nursing                                            214,776           550,513            2.56
 19    Mathematics                                                                         72,740           181,322            2.49
 20    Mechanics and Repairers - Automotive                                               123,176           302,048            2.45
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           132,200           256,674            1.94
 22    Mechanics and Repairers - Electronics                                                5,628            22,676            4.03
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       40,180           140,904            3.51
 25    Psychology, Social Sciences, and History                                            28,128            50,389            1.79
 26    Visual and Performing Arts                                                          74,432           249,895            3.36
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,736,726     $    4,571,332    $       2.63
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        79,678           425,295            5.34
  3    Biology, Physical Sciences, and Science Technology                                  22,384            91,492            4.09
  4    Business Management, Marketing, and Administrative Services                        284,935           688,381            2.42
  5    Career Pilot                                                                         3,568            97,312           27.27
  6    Communications                                                                      14,112            91,381            6.48
  7    Computer and Information Sciences                                                  191,376           581,631            3.04
  8    Construction Trades                                                                 16,160            59,910            3.71
  9    Consumer and Homemaking Education                                                       48            10,241          213.35
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 93,905           489,614            5.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 117,008           350,908            3.00
 13    Foreign Languages                                                                      640             2,698            4.22
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              27,663            92,323            3.34
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         191,456           396,420            2.07
 17    Health Occupations - Respiratory Therapy                                             2,533            12,982            5.13
 18    Health Occupations - Vocational Nursing                                            214,776           632,586            2.95
 19    Mathematics                                                                         72,740           279,392            3.84
 20    Mechanics and Repairers - Automotive                                               123,176           333,272            2.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           132,200           255,679            1.93
 22    Mechanics and Repairers - Electronics                                                5,628            27,568            4.90
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       40,180           160,427            3.99
 25    Psychology, Social Sciences, and History                                            28,128            50,613            1.80
 26    Visual and Performing Arts                                                          74,432           380,789            5.12
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,736,726     $    5,510,914    $       3.17
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,849,296   $          1.06
           Student Services                                                                                         1,853,103              1.07
           Academic Support                                                                                         2,038,694              1.17
           Research                                                                                                   211,251              0.12
           Scholarships and Fellowships                                                                             3,356,032              1.93
           Equipment Depreciation                                                                                     469,585              0.27
           Local Benefits                                                                                             762,477              0.44
                                                      Total                                   1,736,726    $     10,540,438     $         6.07

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,534,794    $          19,009    $            -       $      5,553,803
          Research                                                         123,292                                  123,292              246,584
          Public Service                                                   164,918                                  166,166              331,084
          Academic Support                                                 897,022                                1,141,672            2,038,694
          Student Services                                               1,277,249                                  575,854            1,853,103
          Instructional Support                                          1,536,923                                  312,373            1,849,296
          Operation and Maintenance of Plant                               577,312               238,365          1,592,616            2,408,293
          Scholarships and Fellowships                                           -                                3,356,032            3,356,032
          Other                                                                                  762,477                                 762,477
                                                          Total $       10,111,510    $          257,374   $        7,268,005   $     17,636,889

          Depreciation Expense - Equipment                                                                            469,585             469,585

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) 2004
103634 Texas State Technical Collage-Marshall
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          2,064   $         25,965   $         12.58
   2     Architecture and Precision Production Trades                                        45,385            570,926             12.58
   3     Biology, Physical Sciences, and Science Technology                                  13,856            174,302             12.58
   4     Business Management, Marketing, and Administrative Services                         23,719            204,153              8.61
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                  104,000            895,152              8.61
   8     Construction Trades                                                                 27,830            350,091             12.58
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                          5,152             64,811             12.58
  11     Engineering Related                                                                152,687          1,920,752             12.58
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  61,008            670,964             11.00
  13     Foreign Languages                                                                      336              3,696             11.00
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                           3,568             44,885             12.58
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                         37,856            416,340             11.00
  20     Mechanics and Repairers - Automotive                                                 2,016             23,835             11.82
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,738            327,945             11.82
  22     Mechanics and Repairers - Electronics                                                3,648             45,891             12.58
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                        5,664             48,750              8.61
  25     Psychology, Social Sciences, and History                                            11,952            106,947              8.95
  26     Visual and Performing Arts                                                              48                413              8.60
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             528,527     $    5,895,819     $        11.16
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          2,064   $         6,313   $          3.06
  2    Architecture and Precision Production Trades                                        45,385           138,805              3.06
  3    Biology, Physical Sciences, and Science Technology                                  13,856            42,376              3.06
  4    Business Management, Marketing, and Administrative Services                         23,719            41,045              1.73
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                  104,000           179,975              1.73
  8    Construction Trades                                                                 27,830            85,115              3.06
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                          5,152            15,758              3.06
 11    Engineering Related                                                                152,687           466,982              3.06
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  61,008           140,039              2.30
 13    Foreign Languages                                                                      336               772              2.30
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           3,568            10,913              3.06
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         37,856            86,896              2.30
 20    Mechanics and Repairers - Automotive                                                 2,016             6,859              3.40
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,738            94,377              3.40
 22    Mechanics and Repairers - Electronics                                                3,648            11,158              3.06
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                        5,664             9,801              1.73
 25    Psychology, Social Sciences, and History                                            11,952            16,066              1.34
 26    Visual and Performing Arts                                                              48                83              1.73
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             528,527     $    1,353,333    $         2.56
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          2,064   $         8,102   $          3.93
  2    Architecture and Precision Production Trades                                        45,385           178,157              3.93
  3    Biology, Physical Sciences, and Science Technology                                  13,856            54,391              3.93
  4    Business Management, Marketing, and Administrative Services                         23,719            30,382              1.28
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                  104,000           133,217              1.28
  8    Construction Trades                                                                 27,830           109,246              3.93
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                          5,152            20,224              3.93
 11    Engineering Related                                                                152,687           599,369              3.93
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  61,008           189,538              3.11
 13    Foreign Languages                                                                      336             1,044              3.11
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           3,568            14,006              3.93
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         37,856           117,610              3.11
 20    Mechanics and Repairers - Automotive                                                 2,016             5,695              2.82
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,738            78,353              2.82
 22    Mechanics and Repairers - Electronics                                                3,648            14,320              3.93
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                        5,664             7,255              1.28
 25    Psychology, Social Sciences, and History                                            11,952            24,000              2.01
 26    Visual and Performing Arts                                                              48                61              1.27
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             528,527     $    1,584,970    $         3.00
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         726,775    $          1.38
           Student Services                                                                                          600,167               1.14
           Academic Support                                                                                          488,530               0.92
           Research                                                                                                  198,855               0.38
           Scholarships and Fellowships                                                                              439,528               0.83
           Equipment Depreciation                                                                                     91,860               0.17
           Local Benefits                                                                                            411,801               0.78
                                                      Total                                     528,527    $      2,957,516     $         5.60

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,584,970    $          40,765    $        15,758      $      1,641,493
          Research                                                         162,695                                 162,695               325,390
          Public Service                                                   217,668                                 140,434               358,102
          Academic Support                                                 410,238                                  78,292               488,530
          Student Services                                                 480,040                                 120,127               600,167
          Instructional Support                                            597,347                                 129,428               726,775
          Operation and Maintenance of Plant                               160,686                90,776           323,464               574,926
          Scholarships and Fellowships                                           -                                 439,528               439,528
          Other                                                                                  411,801                                 411,801
                                                          Total $        3,613,644    $          131,541   $        1,409,726   $      5,154,911

          Depreciation Expense - Equipment                                                                             91,860              91,860

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) 2004
003634 Texas State Technical College-Waco
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         78,880   $        771,809   $          9.78
   2     Architecture and Precision Production Trades                                       261,452          2,629,821             10.06
   3     Biology, Physical Sciences, and Science Technology                                  85,536            821,393              9.60
   4     Business Management, Marketing, and Administrative Services                        234,217          1,354,091              5.78
   5     Career Pilot                                                                        61,488          1,581,126             25.71
   6     Communications                                                                      64,854            838,688             12.93
   7     Computer and Information Sciences                                                  425,626          4,725,965             11.10
   8     Construction Trades                                                                126,392            746,031              5.90
   9     Consumer and Homemaking Education                                                   67,600            590,158              8.73
  10     Engineering                                                                          2,880             16,873              5.86
  11     Engineering Related                                                                756,318          9,277,759             12.27
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,192          2,610,384              8.36
  13     Foreign Languages                                                                    1,106              6,479              5.86
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,928          1,300,042              7.03
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          49,790            309,485              6.22
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        200,080          1,676,655              8.38
  20     Mechanics and Repairers - Automotive                                               479,707          3,861,896              8.05
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           270,872          2,579,476              9.52
  22     Mechanics and Repairers - Electronics                                               61,056            411,209              6.73
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       32,910            193,677              5.89
  25     Psychology, Social Sciences, and History                                            82,147            685,811              8.35
  26     Visual and Performing Arts                                                         108,960          1,219,288             11.19
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,948,991     $   38,208,117     $         9.68
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         78,880   $        221,699   $          2.81
  2    Architecture and Precision Production Trades                                       261,452            777,396              2.97
  3    Biology, Physical Sciences, and Science Technology                                  85,536            235,932              2.76
  4    Business Management, Marketing, and Administrative Services                        234,217            285,231              1.22
  5    Career Pilot                                                                        61,488            963,052             15.66
  6    Communications                                                                      64,854            271,451              4.19
  7    Computer and Information Sciences                                                  425,626          1,448,985              3.40
  8    Construction Trades                                                                126,392            153,573              1.22
  9    Consumer and Homemaking Education                                                   67,600            174,115              2.58
 10    Engineering                                                                          2,880              3,394              1.18
 11    Engineering Related                                                                756,318          2,755,305              3.64
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,192            688,023              2.20
 13    Foreign Languages                                                                    1,106              1,303              1.18
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,928            371,566              2.01
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          49,790             74,344              1.49
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        200,080            465,038              2.32
 20    Mechanics and Repairers - Automotive                                               479,707          1,109,902              2.31
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           270,872            744,085              2.75
 22    Mechanics and Repairers - Electronics                                               61,056            100,249              1.64
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       32,910             39,648              1.20
 25    Psychology, Social Sciences, and History                                            82,147            211,185              2.57
 26    Visual and Performing Arts                                                         108,960            373,817              3.43
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,948,991     $   11,469,293     $         2.90
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         78,880   $        262,803   $          3.33
  2    Architecture and Precision Production Trades                                       261,452            900,131              3.44
  3    Biology, Physical Sciences, and Science Technology                                  85,536            273,911              3.20
  4    Business Management, Marketing, and Administrative Services                        234,217            215,765              0.92
  5    Career Pilot                                                                        61,488            394,115              6.41
  6    Communications                                                                      64,854            331,017              5.10
  7    Computer and Information Sciences                                                  425,626          1,726,711              4.06
  8    Construction Trades                                                                126,392            132,097              1.05
  9    Consumer and Homemaking Education                                                   67,600            169,822              2.51
 10    Engineering                                                                          2,880              2,989              1.04
 11    Engineering Related                                                                756,318          3,767,696              4.98
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,192            785,255              2.52
 13    Foreign Languages                                                                    1,106              1,148              1.04
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             184,928            254,908              1.38
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          49,790             53,790              1.08
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        200,080            482,860              2.41
 20    Mechanics and Repairers - Automotive                                               479,707          1,004,744              2.09
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           270,872            848,786              3.13
 22    Mechanics and Repairers - Electronics                                               61,056             88,574              1.45
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       32,910             34,160              1.04
 25    Psychology, Social Sciences, and History                                            82,147            175,420              2.14
 26    Visual and Performing Arts                                                         108,960            448,603              4.12
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,948,991     $   12,355,305     $         3.13
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,072,948   $          0.78
           Student Services                                                                                         2,900,341              0.73
           Academic Support                                                                                         1,346,130              0.34
           Research                                                                                                   179,468              0.05
           Scholarships and Fellowships                                                                             4,120,102              1.04
           Equipment Depreciation                                                                                     912,110              0.23
           Local Benefits                                                                                           1,852,420              0.47
                                                      Total                                   3,948,991    $     14,383,519     $         3.64

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,462,744     $          45,658    $          3,394     $     12,511,796
          Research                                                         154,868                                  154,868              309,736
          Public Service                                                   447,766                                1,774,652            2,222,418
          Academic Support                                                 804,043                                  542,087            1,346,130
          Student Services                                               2,151,420                                  748,921            2,900,341
          Instructional Support                                          2,258,059                                  814,889            3,072,948
          Operation and Maintenance of Plant                             1,416,648               622,159          3,452,275            5,491,082
          Scholarships and Fellowships                                           -                                4,120,102            4,120,102
          Other                                                                                1,852,420                               1,852,420
                                                          Total $       19,695,548    $          667,817   $       11,611,188   $     31,974,553

          Depreciation Expense - Equipment                                                                            912,110             912,110

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2004
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                                        49,088            561,989               11.45
   3     Biology, Physical Sciences, and Science Technology                                 105,376          1,206,410               11.45
   4     Business Management, Marketing, and Administrative Services                        154,992          1,774,446               11.45
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   61,200            700,656               11.45
   8     Construction Trades                                                                 28,944            331,368               11.45
   9     Consumer and Homemaking Education                                                   27,200            311,402               11.45
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                239,936          2,746,940               11.45
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  58,800            673,180               11.45
  13     Foreign Languages                                                                      -                  -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                 28,864            330,453               11.45
  16     Health Occupations - Other                                                         164,544          1,883,803               11.45
  17     Health Occupations - Respiratory Therapy                                            52,880            605,404               11.45
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                         85,056            973,774               11.45
  20     Mechanics and Repairers - Automotive                                                12,560            143,795               11.45
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,912            262,311               11.45
  22     Mechanics and Repairers - Electronics                                                3,392             38,834               11.45
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       69,936            800,671               11.45
  25     Psychology, Social Sciences, and History                                            33,984            389,070               11.45
  26     Visual and Performing Arts                                                          37,584            430,285               11.45
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,237,248     $   14,164,793     $          11.45
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        49,088           124,022            2.53
  3    Biology, Physical Sciences, and Science Technology                                 105,376           266,237            2.53
  4    Business Management, Marketing, and Administrative Services                        154,992           391,595            2.53
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   61,200           154,625            2.53
  8    Construction Trades                                                                 28,944            73,128            2.53
  9    Consumer and Homemaking Education                                                   27,200            68,722            2.53
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                239,936           606,212            2.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  58,800           148,562            2.53
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 28,864            72,926            2.53
 16    Health Occupations - Other                                                         164,544           415,728            2.53
 17    Health Occupations - Respiratory Therapy                                            52,880           133,604            2.53
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         85,056           214,898            2.53
 20    Mechanics and Repairers - Automotive                                                12,560            31,734            2.53
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,912            57,888            2.53
 22    Mechanics and Repairers - Electronics                                                3,392             8,571            2.53
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       69,936           176,697            2.53
 25    Psychology, Social Sciences, and History                                            33,984            85,862            2.53
 26    Visual and Performing Arts                                                          37,584            94,958            2.53
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,237,248     $    3,125,969    $       2.53
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        49,088           183,823            3.74
  3    Biology, Physical Sciences, and Science Technology                                 105,376           394,608            3.74
  4    Business Management, Marketing, and Administrative Services                        154,992           580,408            3.74
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   61,200           229,179            3.74
  8    Construction Trades                                                                 28,944           108,388            3.74
  9    Consumer and Homemaking Education                                                   27,200           101,857            3.74
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                239,936           898,503            3.74
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  58,800           220,192            3.74
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 28,864           108,089            3.74
 16    Health Occupations - Other                                                         164,544           616,178            3.74
 17    Health Occupations - Respiratory Therapy                                            52,880           198,023            3.74
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         85,056           318,514            3.74
 20    Mechanics and Repairers - Automotive                                                12,560            47,034            3.74
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,912            85,800            3.74
 22    Mechanics and Repairers - Electronics                                                3,392            12,702            3.74
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       69,936           261,893            3.74
 25    Psychology, Social Sciences, and History                                            33,984           127,262            3.74
 26    Visual and Performing Arts                                                          37,584           140,743            3.74
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,237,248     $    4,633,196    $       3.74
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,238,544   $          1.81
           Student Services                                                                                           805,128              0.65
           Academic Support                                                                                           183,152              0.15
           Research                                                                                                       -
           Scholarships and Fellowships                                                                             2,373,606                1.92
           Equipment Depreciation                                                                                     479,162                0.39
           Local Benefits                                                                                             326,036                0.26
                                                      Total                                   1,237,248    $      6,405,628      $          5.18

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       4,633,196    $          27,201    $            -       $      4,660,397
          Research                                                               -                                        -                    -
          Public Service                                                   229,305                                  278,411              507,716
          Academic Support                                                 159,311                                   23,841              183,152
          Student Services                                                 311,663                                  493,465              805,128
          Instructional Support                                            993,186                                1,245,358            2,238,544
          Operation and Maintenance of Plant                               226,108                47,729          1,335,499            1,609,336
          Scholarships and Fellowships                                      27,368                                2,373,606            2,400,974
          Other                                                                                  326,036                                 326,036
                                                          Total $        6,580,137    $           74,930   $        5,750,180   $     12,405,247

          Depreciation Expense - Equipment                                                                            479,162             479,162

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) 2004
023582 Lamar State College-Orange
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                            384   $          4,716   $         12.28
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 112,000          1,375,588             12.28
   4     Business Management, Marketing, and Administrative Services                         76,656            941,491             12.28
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   44,544            547,091             12.28
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   16,272            199,852             12.28
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  4,928             60,526             12.28
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,280          1,194,796             12.28
  13     Foreign Languages                                                                    5,328             65,439             12.28
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,096            836,358             12.28
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          44,608            547,876             12.28
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            172,448          2,118,013             12.28
  19     Mathematics                                                                         58,656            720,415             12.28
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      16,224            199,264             12.28
  24     Protective Services and Public Administration                                       13,872            170,376             12.28
  25     Psychology, Social Sciences, and History                                            99,504          1,222,112             12.28
  26     Visual and Performing Arts                                                          22,864            280,817             12.28
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             853,664     $   10,484,729     $        12.28
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            384   $           834   $          2.17
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 112,000           243,342              2.17
  4    Business Management, Marketing, and Administrative Services                         76,656           166,550              2.17
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   44,544            96,780              2.17
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   16,272            35,353              2.17
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  4,928            10,707              2.17
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,280           211,360              2.17
 13    Foreign Languages                                                                    5,328            11,577              2.17
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,096           147,953              2.17
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          44,608            96,919              2.17
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            172,448           374,678              2.17
 19    Mathematics                                                                         58,656           127,441              2.17
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      16,224            35,250              2.17
 24    Protective Services and Public Administration                                       13,872            30,139              2.17
 25    Psychology, Social Sciences, and History                                            99,504           216,192              2.17
 26    Visual and Performing Arts                                                          22,864            49,677              2.17
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             853,664     $    1,854,752    $         2.17
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            384   $         1,162   $          3.03
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 112,000           338,866              3.03
  4    Business Management, Marketing, and Administrative Services                         76,656           231,929              3.03
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   44,544           134,772              3.03
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   16,272            49,232              3.03
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  4,928            14,910              3.03
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,280           294,329              3.03
 13    Foreign Languages                                                                    5,328            16,120              3.03
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,096           206,030              3.03
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          44,608           134,965              3.03
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            172,448           521,756              3.03
 19    Mathematics                                                                         58,656           177,469              3.03
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -