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					DALLAS COUNTY COMMUNITY COLLEGE
            DISTRICT




             2010-11
        APPROVED BUDGET
                                                         TABLE OF CONTENTS



                                                                                                                                                       PAGE

Board of Trustees and District Administration ...........................................................................................                    1

Budget Narrative ........................................................................................................................................   2-7

Budgets

   Annual Operating Budget

             Approved Revenues and Additions ..............................................................................................                 8-9

             Approved Expenditures and Uses ................................................................................................ 10-11

             Approved Expenditures by Account Classification ...................................................................... 12-13

   Unexpended Plant Fund .........................................................................................................................           14

   Debt Service Fund...................................................................................................................................      15

   Quasi-Endowment Funds ........................................................................................................................            16

Resolution for Adoption of the Budget.......................................................................................................                 17

Certification of Resolution of the Board of Trustees ..................................................................................                      18

Letter of Transmittal ...................................................................................................................................    19

Resolution of Adoption of the Tax Rate— Interest & Sinking ................................................................... 20-21

Certification of Resolution of the Board of Trustees ..................................................................................                      22

Resolution of Adoption of the Tax Rate— Maintenance & Operations ..................................................... 23-24

Certification of Resolution of the Board of Trustees ..................................................................................                      25



Glossary of Terms

             Description of Funds ....................................................................................................................       27

             Description of Functional Areas ...................................................................................................             28
 DALLAS COUNTY COMMUNITY COLLEGE DISTRICT




                             BOARD OF TRUSTEES

                         Mr. Jerry Prater, Chair, District 3
                         Ms. Charletta Rogers Compton, Vice Chair, District 7
                         Mr. JL Sonny Williams, District 1
                         Mr. Bob Ferguson, District 2
                         Mr. Bill Metzger, District 4
                         Mrs. Marion K. Boyle, District 5
                         Ms. Diana Flores, District 6




                       DISTRICT ADMINISTRATION


Dr. Wright Lassiter, Jr., Chancellor
Dr. Andrew Jones, Executive Vice Chancellor, Educational Affairs
Mr. Denys Blell, Executive Vice Chancellor, Human & Organizational Development
Mr. Edward DesPlas, Executive Vice Chancellor, Business Affairs
Mr. Justin Lonon, Vice Chancellor, Public and Governmental Affairs
Dr. Richard McCrary, Interim President of Brookhaven College
Dr. Jennifer Wimbish, President of Cedar Valley College
Dr. Jean Conway, Interim President of Eastfield College
Dr. Paul McCarthy, President of El Centro College
Mr. Felix Zamora, President of Mountain View College
Dr. Linda Glasscock, President of North Lake College
Dr. Kay Eggleston, Interim President of Richland College
Ms. Pamela K. Quinn, Provost for LeCroy Center for Educational Telecommunications




                                         1
                                      DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                        Office of the Vice Chancellor of Business Affairs


TO:                         Dr. Wright Lassiter, Jr., Chancellor

FROM:                       Edward DesPlas

DATE:                       September 7, 2010

SUBJECT:          Approved Budgets for 2010-11
______________________________________________________________________________
The approved budgets for the Dallas County Community College District (District) for 2010-11 are
described in the attached reports. Within the Current Funds Operating Budget, the Unrestricted Fund is
projected to decrease by approximately $41.9 million (but decreases $7.3 million when considered net of
use of fund balance and transfers-in), the Auxiliary Fund is projected to decrease by approximately $1.9
million, the Restricted Fund is projected to increase by approximately $32.0 million and the Richland
Collegiate High School is projected to increase by approximately $0.1 million. The Unexpended Plant
Fund Budget is projected to decrease by $60.9 million to $33.0 million and the Debt Service Fund Budget
is projected to increase by approximately $5.3 million to $47.7 million.

Of the three major sources of unrestricted revenue, two sources are enrollment-driven: state
reimbursement and tuition. Over 56% of revenues for the Unrestricted Fund budget are based on
enrollment. Total enrollment at the District is projected to continue growing. State funding is calculated
on the basis of base period enrollment. As the second year of the biennium, the 2010-11 state funding for
contact hours is estimated to be $91.7 million, approximately $4.7 million less than 2009-10. Tuition is
estimated to be $85.2 million in 2010-11, approximately $3.3 million more than 2009-10 due to
enrollment growth. The bar graph below illustrates the District's recent history of actual contact hours by
semester for credit, state-funded courses since Fiscal 1998.


                  TOTAL CONTACT HOURS FOR CREDIT STATE-FUNDED COURSES
                                    2000-01 to 2009-10
      30

                    Number of Conta ct Hours
      25

      20
(Mi llions)




      15


      10


              5

              0
                    2001       2002            2003        2 004   2005        2006        2007           2008   2009   2010


                                                                   Fiscal Yea rs Endi ng August 31
                                                 CRED IT                                    NON-CRE DIT




                                                                   2
The third major source of revenue is ad valorem taxes collected locally. Tax revenue for 2010-11 is
projected to decrease by approximately $5.9 million to $120.2 million. This decrease is mainly
attributable to a lower tax base.

The following line graph depicts the contribution made by each of the three major sources of revenue
since Fiscal 1982. Revenues are plotted as a percent of the Educational and General expenditures they
support.


                                                REVENUE SOURCES
                                                 Contribution Ratios
   Pct of Total Educationa l & General E xpenditures
   80%

   70%

   60%

   50%

   40%

   30%

   20%

   10%

     0%
          82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11
                                                                                              E st E st
                                                       Fiscal Years E nding August 31
                              STATE                        A D VALORE M                 TUIT ION




The Board of Trustees' strategic agenda funding guidelines are calculated against Total Unrestricted
Revenues. The Board of Trustees is committed to seeking full formula funding for instructional and
administrative costs from the State of Texas legislature for community and technical colleges.

For 2010-11 the estimated percentage of local revenue from local property taxes will be 56.5% and the
estimated percentage from tuition is 40.0%. The remaining 3.5% of local revenues are made up of general
revenue sources and interest earnings.

Revenues for the Auxiliary Fund and the Restricted Fund are diversified over various sources. Revenues
for sales and services in the Auxiliary Fund include bookstore commissions, food service operations, sale
and lease of distance learning courses, interest revenue, and general sources. Revenues from the
Restricted Fund include funding for financial aid to students, various contracts with local, state and
federal agencies, and restricted state appropriations for employee retirement and health insurance benefits.
The major revenue source in the Restricted Fund is from student financial aid contracts, which are subject
to renewal each year.

In the approved operating budget for 2010-11, expenditures are balanced to revenues. Educational and
General (E&G) expenditures are classified according to definitions prescribed by the Texas Higher
Education Coordinating Board (THECB). The classifications, called elements of cost or functional areas,
consist of the following: Instruction, Public Service, Academic Support, Student Services, Institutional
Support, Staff Benefits, and Operations and Maintenance of Plant which includes repairs and


                                                       3
rehabilitation of facilities. Each functional area is further described in the Glossary of Terms at the end of
this report.

The District must assure the State that its entire appropriation has been applied toward eligible
expenditures, which exclude maintenance and operations of the District's facilities or plant, public service
activities and auxiliary operations. Expenditures for these three areas are a local responsibility, and
therefore, ineligible for state funding. Unrestricted state appropriations for 2010-11 total $91,676,880,
which is less than the estimated $135,914,308 total cost of Instruction for 2010-11. This illustrates the
District’s compliance with the State’s appropriation restrictions.

The District reports expenditures within the THECB elements of cost. The following four graphs
illustrate the trend of expenditures for each element of cost since Fiscal 1982. The first of these is
Instruction.


                                      INSTRUCTION
                             Actual and Estimated Expenditures
 $ in M illions
 $140

 $130
 $120

 $110

 $100

  $90

  $80
  $70

  $60

  $50

  $40

  $30
        82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11
                                                                                            Est E st
                                                 Fisca l Y ears Ending August 31



Expenditures classified as Instruction include all salaries for faculty and instructional supervisors plus
equipment and departmental operating expenditures associated with conducting the general academic and
technical-occupational (credit and non-credit) programs of the District.

Historically, the colleges have been committed to providing students with state of the art instructional
equipment and technology. This has been achieved through consistent acquisition of instructional
equipment and technology each year. For 2010-11, $2.2 million is budgeted for instructional equipment
and technology. This represents an estimated 6.6% increase over the $2.1 million average annual
expenditure by the colleges for instructional equipment and technology over the period Fiscal 1982
through Fiscal 2009.

Approximately $1.0 million in the Instructional budget is dedicated for the Visiting Scholar recruitment
initiative. The Visiting Scholar Program recruits faculty members to enrich the teaching ranks with
quality and diversity from all over the United States. Financial incentives are given to the colleges
through the allocation process to hire participants into this program each year. In 2002 this program



                                                  4
received national recognition from the Community College Business Officers and the College and
University Personnel Association for attracting diverse applicant pools.


The following graph illustrates the expenditure trend for Institutional Support and Staff Benefits since
Fiscal 1982.

                              INSTITUTIONAL SUPPORT and STAFF BENEFITS
    $ in M illions
                                     Actual and Estimated Expenditures
    $70

    $60

    $50

    $40

    $30

    $20

    $10

     $0
           82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11
                                                                                               E st Est

                                                             Fiscal Years E nding August 31

                                   INSTIT UTIO NAL SUPPORT                                 STA FF BEN EFITS




                          Note: The State assumed costs of medical insurance beginning in Fiscal 1993.


Certain Staff Benefits are not eligible for state funding. These include expenditures for Social Security
taxes, a portion of Optional Retirement Program contributions, Medicare taxes, unemployment
compensation, workers’ compensation and the Employee-Dependent Assistance Program, among others.
The State no longer pays 100% of medical insurance costs and any shortage of funding from the State
must be funded locally. For 2010-11 estimated non-state supported staff benefits decreased by a net
amount of approximately $0.3 million from 2009-10 budgeted amounts.

Costs reported as Student Services include admissions, counseling, student programs, financial aid, and
health services. Costs reported as Public Service are the non-credit, vocational courses offered through
Continuing Education, not reimbursable by the State. The colleges' Learning Resources Centers (LRCs)
primarily comprise costs reported as Library and Audio-Visual.




                                                         5
The graph below illustrates the expenditure trend for Student Services, Public Service, and Library and
Audio-Visual since Fiscal 1982.



                                              STUDENT SUPPORT SERVICES
                                              Actual and Estimated Expenditures
 $ in M illions
 $30

 $25

 $20

 $15

 $10

  $5

  $0
           82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11
                                                                                               E st Est
                                               Fisca l Y ears Ending August 31

                              STU DENT SVCS                                  LIB & AU D VISUAL                                     PUBLIC SERVICE




For 2010-11 estimated Operations & Maintenance of Plant budget decreased by approximately $2.9
million to $31.6 million. Approximately $12.7 million has been budgeted from Current Funds for planned
repairs and rehabilitation.

The following area line graph illustrates the expenditure trends for the District's Operations and
Maintenance of Plant since Fiscal 1982.


                               OPERATION and MAINTENANCE OF PLANT
                                   Actual and Estimated Expenditures
   $ in Millions
   $3 6
   $3 2

   $2 8

   $2 4
   $2 0
   $1 6

   $1 2
    $8
    $4

    $0
          82   83   84   85   86   87    88   89   90   91   92   93   94   95   96   97   98   99   00   01   02   03   04   05   06   07   08   09   10 11
                                                                                                                                                       Est Est
                                                                                 Fiscal Years E nding August 31

                                        O PERATIONS & M AINTE NANCE                                       M AJOR REPAIRS & RE HAB




The District’s Richland College added a state-funded charter school (Richland Collegiate High School) in
fiscal 2007 and has now graduated three classes of students. State funding is projected to increase by


                                                                             6
approximately $0.1 million from the previous year Current year enrollment is limited to junior and senior
students interested in taking college courses and earning college credit while concurrently obtaining their
high school degree. Students taking advantage of this opportunity can graduate from high school and
receive an associate degree at the same time. The charter school’s original focus was in mathematics,
science, and engineering. However, for the Fall 2010, a new area of emphasis was added for visual,
performing and digital arts.

Of the $33.0 million budgeted in the Unexpended Plant Fund (a decrease of $60.9 million over 2009-10),
the District has approximately $3.8 million to support the colleges’ planned capital maintenance and
repair projects and approximately $29.2 million of funding primarily related to the current capital
improvement plan approved by voters in May 2004 . Sources of revenues in the Unexpended Plant Fund
Budget include investment revenue, use of fund balance accumulated through the sale of maintenance tax
notes and the previous issues of general obligation bonds.

For 2010-11, the estimated Debt Service Fund budget will increase by approximately $5.3 million to
approximately $47.7 million, the majority of the increase being due to principal and interest expense on
the general obligation bonds issued in 2009-10. Estimated revenue in the Debt Service Budget is from
approved investment revenue, taxes to be collected for maintenance tax notes and general obligation
bonds, and transfers from other funds. Expenditures in the Debt Service Budget are primarily for payment
of bond principal and interest.

The Quasi-Endowment Fund provides a portion of the funding for the District’s Rising Star Scholarship
Program. The number of students participating in the Rising Star Scholarship Program is projected to
increase in 2010-11. The Quasi-Endowment Fund budget for 2010-11 will be approximately $505,000.

Standard reports on the Current Funds Operating Budget, the Unexpended Plant Fund Budget, the Debt
Service Fund Budget, and the Quasi-Endowment Fund Budget are attached.

In keeping with the District's mission, the District is providing a very affordable quality college education
to prospective students. According to data provided by the Texas Association of Community Colleges,
the Dallas County Community College District cost per credit hour for in-district students is lower than all
but two of the State’s fifty community colleges.

The $450 million capital improvement plan funded by general obligation bonds approved by voters in
2004 is drawing to a close. All major projects have been completed with only a few backfill projects (for
areas vacated by departments moving to new buildings) left to be finished. This expansion project has
increased the District’s footprint by over one million square feet, but also has, understandably, increased
operational costs. However, increased enrollment, the reason for adding square footage, has helped to
fund operational costs through increased tuition revenue and contact hour reimbursement.

The approved budget for fiscal 2010-11 represents the strategic planning to launch the District ahead in
programs, facilities and personnel.

Please call me if additional information is needed.

Atts

pc: Chancellor's Cabinet




                                                 7
                                      DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                         2010-11 CURRENT FUNDS OPERATING BUDGET
                                           Approved Change in Revenues & Additions

                                                                 Current            Approved                             Percent
CURRENT FUNDS REVENUES & ADDITIONS                               2009-10             2010-11            Difference       Change
 UNRESTRICTED FUND

 State Appropriations                                        $     96,381,533   $      91,676,880   $      (4,704,653)     (4.88)%

 Tuition                                                           81,979,935          85,244,283           3,264,348       3.98%

 Taxes for Current Operations                                     126,151,795         120,222,660          (5,929,135)     (4.70)%

 Federal Grants & Contracts                                         1,267,405           1,272,735               5,330       0.42%
 State Grants & Contracts                                             125,661             125,661                   -       0.00%
 General Sources:
  Investment Income                                                 4,400,000           4,400,000                   -       0.00%
  General Revenue                                                   2,915,507           2,961,759              46,252       1.59%
  Subtotal General Sources                                          7,315,507           7,361,759              46,252       0.63%

SUBTOTAL UNRESTRICTED REVENUES                                    313,221,836         305,903,978          (7,317,858)     (2.34)%

 Use of Fund Balance & Transfers-in                                44,306,632           9,706,525        (34,600,107)     (78.09)%

TOTAL UNRESTRICTED REVENUES & ADDITIONS                           357,528,468         315,610,503        (41,917,965)     (11.72)%

 AUXILIARY FUND
  Sales & Services                                                  5,487,965           5,523,597              35,632       0.65%
  Investment Income                                                   230,899             230,899                   -        0.0%
  Transfers-in                                                      5,182,064           4,290,797            (891,267)    (17.20)%
  Additions - Use of Fund Balance                                   1,054,040                   -          (1,054,040)    (100.0)%
TOTAL AUXILIARY REVENUES & ADDITIONS                               11,954,968          10,045,293          (1,909,675)    (15.97)%

RESTRICTED FUND
 State Appropriations
  Insurance & Retirement Match                                     26,411,849          27,573,949           1,162,100       4.40%
  SBDC State Match                                                  2,016,483           2,037,102              20,619       1.02%
  ARRA State Funding                                                1,612,555             780,000            (832,555)    (51.63)%
 Subtotal State Appropriations                                     30,040,887          30,391,051             350,164       1.17%

 Grants, Contracts & Scholarships
  Federal                                                          76,981,721         106,968,784         29,987,063       38.95%
  State                                                             7,160,093           8,314,598          1,154,505       16.12%
  Local                                                             6,020,623           6,085,578             64,955        1.08%
  Transfers-in                                                        319,528             825,744            506,216      158.43%
  TOTAL                                                            90,481,965         122,194,704         31,712,739       35.05%
 Richland Collegiate High School                                       48,308                   -            (48,308)     (100.0)%
GRAND TOTAL RESTRICTED REVENUES                                   120,571,160         152,585,755         32,014,595       26.55%

 RICHLAND COLLEGIATE HIGH SCHOOL FUND
  State Funding                                                     2,593,141           2,694,622            101,481        3.91%
  Investment Income                                                     9,000               8,000             (1,000)     (11.11)%
TOTAL RICHLAND COLLEGIATE HIGH SCHOOL REVENUES &
ADDITIONS                                                           2,602,141           2,702,622            100,481        3.86%


TOTAL REVENUES & ADDITIONS                                        492,656,737   $     480,944,173        (11,712,564)      (2.38)%




                                                                 Actual             Estimated                            Percent
                                                                 2009-10             2010-11            Difference       Change
 CONTACT HOURS
   General Academic                                                21,603,568          22,683,746           1,080,178        5.0%
   Technical-Occupational                                          10,360,435          10,878,457             518,022        5.0%
TOTAL CONTACT HOURS                                                31,964,003          33,562,203           1,598,200        5.0%




                                                         8
                                       DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                          2010-11 CURRENT FUNDS OPERATING BUDGET
                                        Approved Revenues & Additions as a Percent of Total

                                                                          Current        Percent      Approved        Percent
CURRENT FUNDS REVENUES & ADDITIONS                                        2009-10        of Total      2010-11        of Total
 UNRESTRICTED FUND

  State Appropriations                                               $      96,381,533     26.96% $      91,676,880     29.05%

  Tuition                                                                   81,979,935     22.93%        85,244,283     27.01%

  Taxes for Current Operations                                            126,151,795      35.28%       120,222,660     38.09%

  Federal Grants & Contracts                                                 1,267,405       0.35%        1,272,735      0.40%
  State Grants & Contracts                                                     125,661       0.04%          125,661      0.04%
  General Sources:
   Investment Revenue                                                        4,400,000       1.23%        4,400,000      1.39%
   General Revenue                                                           2,915,507       0.82%        2,961,759      0.94%
    Subtotal General Sources                                                 7,315,507       2.05%        7,361,759      2.33%

SUBTOTAL UNRESTRICTED REVENUES                                            313,221,836      87.61%       305,903,978     96.92%

  Use of Fund Balance & Transfers-in                                        44,306,632     12.39%         9,706,525      3.08%

TOTAL UNRESTRICTED REVENUES & ADDITIONS                                   357,528,468     100.00%       315,610,503   100.00%

 AUXILIARY FUND
  Sales & Services                                                           5,487,965     45.90%         5,523,597    54.99%
  Investment Income                                                            230,899      1.93%           230,899     2.30%
  Transfers-in                                                               5,182,064     43.35%         4,290,797    42.71%
  Use of Fund Balance                                                        1,054,040      8.82%                 -     0.00%
TOTAL AUXILIARY REVENUES & ADDITIONS                                        11,954,968    100.00%        10,045,293   100.00%

 RESTRICTED FUND
  State Appropriations
   Insurance & Retirement Match                                             26,411,849     21.91%        27,573,949     18.07%
   SBDC State Match                                                          2,016,483      1.67%         2,037,102      1.34%
   ARRA State Funding                                                        1,612,555      1.34%           780,000      0.51%
  Subtotal State Appropriations                                             30,040,887     24.92%        30,391,051     19.92%

 Grants, Contracts & Scholarships
  Federal                                                                  76,981,721      63.85%       106,968,784    70.10%
  State                                                                     7,160,093       5.94%         8,314,598     5.45%
  Local                                                                     6,020,623       4.99%         6,085,578     3.99%
  Transfers-in                                                                319,528       0.26%           825,744     0.54%
  TOTAL                                                                    90,481,965      75.04%       122,194,704    80.08%
 Richland Collegiate High School                                               48,308       0.04%                 -         -
GRAND TOTAL RESTRICTED REVENUES                                           120,571,160     100.00%       152,585,755   100.00%

 RICHLAND COLLEGIATE HIGH SCHOOL FUND
  State Funding                                                              2,593,141     99.65%         2,694,622     99.70%
  Investment Income                                                              9,000      0.35%             8,000      0.30%
TOTAL RICHLAND COLLEGIATE HIGH SCHOOL REVENUES &
ADDITIONS                                                                    2,602,141    100.00%         2,702,622   100.00%

TOTAL REVENUES & ADDITIONS                                           $    492,656,737     100.00% $     480,944,173   100.00%



  Unrestricted E&G Revenues & Additions                              $    313,221,836      63.58% $     305,903,978    63.60%
  Auxiliary Revenues & Additions                                           11,954,968       2.43%        10,045,293     2.09%
  Restricted Revenues                                                     120,571,160      24.47%       152,585,755    31.73%
  Additions                                                                44,306,632       8.99%         9,706,525     2.02%
  Richland Collegiate High School Revenues & Additions                      2,602,141       0.53%         2,702,622     0.56%
Total Current Fund Revenues & Additions                              $    492,656,737     100.00% $     480,944,173   100.00%


                                                             9
                                         DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                              2010-11 CURRENT FUNDS OPERATING BUDGET
                                                 Approved Change in Expenditures & Uses

                                                                       Current            Approved                            Percent
CURRENT FUNDS EXPENDITURES & USES                                      2009-10             2010-11           Difference       Change
 UNRESTRICTED FUND
   Instruction                                                     $    136,624,937   $    135,914,308   $        (710,629)     (0.52)%
   Public Service                                                         7,028,525          6,667,200            (361,325)     (5.14)%
   Academic Support                                                      18,539,901         18,025,821            (514,080)     (2.77)%
   Student Services                                                      29,478,696         28,190,067          (1,288,629)     (4.37)%
   Institutional Support                                                 65,569,468         59,686,251          (5,883,217)     (8.97)%
   Staff Benefits                                                        11,503,462         11,176,737            (326,725)     (2.84)%
   Operations and Maintenance of Plant                                   34,411,668         31,558,286          (2,853,382)     (8.29)%
   Repairs and Rehabilitation                                            27,209,586         12,704,079         (14,505,507)    (53.31)%
   Special Items
     Reserve - Campus                                                     4,176,083          2,260,839          (1,915,244)    (45.86)%
     Reserve - Compensation Proposal                                              -                  -                   -          N.A.
     Reserve - Retention                                                          -                  -                   -          N.A.
     Reserve - Operating                                                  1,170,643                  -          (1,170,643)    (100.0)%
     Reserve - Enrollment Growth                                                  -                  -                   -          N.A.
     Reserve - 5% State Reduction Plan                                    3,401,573                  -          (3,401,573)    (100.0)%
     Reserve - Non-operating                                                331,302                  -            (331,302)    (100.0)%
TOTAL UNRESTRICTED EXPENDITURES & USES                                  339,445,844        306,183,588         (33,262,256)     (9.80)%

 AUXILIARY FUND
   Student Activities                                                     7,760,608          6,703,693          (1,056,915)    (13.62)%
   Sales & Services                                                       3,236,082          2,597,854            (638,228)    (19.72)%
   Reserve - Campus                                                         472,695            457,800             (14,895)     (3.15)%
   Reserve - District                                                       167,396            173,396               6,000       3.58%
   Transfers-out                                                            318,187            112,550            (205,637)    (64.63)%
TOTAL AUXILIARY EXPENDITURES                                             11,954,968         10,045,293          (1,909,675)    (15.97)%

 RESTRICTED FUND
   State Appropriations                                                  26,411,848         27,573,949           1,162,101       4.40%
   Grants & Contracts                                                    36,718,771         29,306,928          (7,411,843)    (20.19)%
   Scholarships                                                          57,392,233         95,704,878          38,312,645      66.76%
TOTAL                                                                   120,522,852        152,585,755          32,062,903      26.60%
   Richland Collegiate High School                                           48,308                  -             (48,308)    (100.0)%
GRAND TOTAL RESTRICTED EXPENDITURES                                     120,571,160        152,585,755          32,014,595      26.55%

 RICHLAND COLLEGIATE HIGH SCHOOL FUND
    Instruction                                                           1,469,758          1,390,197             (79,561)     (5.41)%
    Public Service                                                          194,741            206,032              11,291       5.80%
    Academic Support                                                         53,763             55,527               1,764       3.28%
    Student Services                                                        346,914            396,851              49,937      14.39%
    Institutional Support                                                   536,965            654,015             117,050      21.80%
TOTAL RICHLAND COLLEGIATE HIGH SCHOOL EXPENDITURES                        2,602,141          2,702,622             100,481       3.86%

SUBTOTAL CURRENT FUNDS EXPENDITURES & USES                              474,574,113        471,517,258          (3,056,855)     (0.64)%

 TRANSFERS
   Mandatory Transfers:
    Tuition to Debt Service Fund                                          2,322,986          2,529,623             206,637      8.895%
    Institutional Matching - Contracts & Grants                              43,107             30,500             (12,607)    (29.25)%
   Non-Mandatory Transfers & Deductions:
     Auxiliary Fund                                                       5,182,064          4,290,797            (891,267)    (17.20)%
     Unexpended Plant Fund                                                7,676,500                  -          (7,676,500)    (100.0)%
     Debt Service Fund                                                    2,857,967          2,575,995            (281,972)     (9.87)%
TOTAL TRANSFERS                                                          18,082,624          9,426,915          (8,655,709)    (47.87)%

TOTAL EXPENDITURES & USES                                          $    492,656,737   $    480,944,173   $     (11,712,564)     (2.38)%




                                                              10
                                      DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                          2010-11 CURRENT FUNDS OPERATING BUDGET
                                         Approved Expenditures & Uses as a Percent of Total

                                                                          Current         Percent      Approved        Percent
CURRENT FUNDS EXPENDITURES & USES                                         2009-10         of Total      2010-11        of Total
 UNRESTRICTED FUND
   Instruction                                                       $     136,624,937      40.25% $     135,914,308     44.39%
   Public Service                                                            7,028,525       2.07%         6,667,200      2.18%
   Academic Support                                                         18,539,901       5.46%        18,025,821      5.89%
   Student Services                                                         29,478,696       8.68%        28,190,067      9.20%
   Institutional Support                                                    65,569,468      19.32%        59,686,251     19.49%
   Staff Benefits                                                           11,503,462       3.39%        11,176,737      3.65%
   Operations and Maintenance of Plant                                      34,411,668      10.14%        31,558,286     10.31%
   Repairs and Rehabilitation                                               27,209,586       8.02%        12,704,079      4.15%
   Special Items
     Reserve - Campus                                                        4,176,083       1.23%         2,260,839      0.74%
     Reserve - Operating                                                     1,170,643       0.34%                 -      0.00%
     Reserve - 5% State Reduction Plan                                       3,401,573       1.00%                 -      0.00%
     Reserve - Non-operating                                                   331,302       0.10%                 -      0.00%
TOTAL UNRESTRICTED EXPENDITURES & USES                                     339,445,844     100.00%       306,183,588    100.00%

 AUXILIARY FUND
   Student Activities                                                        7,760,608      64.92%         6,703,693     66.74%
   Sales & Services                                                          3,236,082      27.07%         2,597,854     25.86%
   Reserve - Campus                                                            472,695       3.95%           457,800      4.56%
   Reserve - District                                                          167,396       1.40%           173,396      1.72%
   Transfers-out                                                               318,187       2.66%           112,550      1.12%
TOTAL AUXILIARY EXPENDITURES                                                11,954,968     100.00%        10,045,293    100.00%

 RESTRICTED FUND
   State Appropriations                                                     26,411,848      21.91%        27,573,949     18.07%
   Grant & Contracts                                                        36,718,771      30.45%        29,306,928     19.21%
   Scholarships                                                             57,392,233      47.60%        95,704,878     62.72%
TOTAL                                                                      120,522,852      99.96%       152,585,755    100.00%
   Richland Collegiate High School                                              48,308       0.04%                 -      0.00%
GRAND TOTAL RESTRICTED EXPENDITURES                                        120,571,160     100.00%       152,585,755    100.00%

 RICHLAND COLLEGIATE HIGH SCHOOL FUND
    Instruction                                                               1,469,758     56.48%         1,390,197     51.44%
    Public Service                                                              194,741      7.48%           206,032      7.62%
    Academic Support                                                             53,763      2.07%            55,527      2.06%
    Student Services                                                            346,914     13.33%           396,851     14.68%
    Institutional Support                                                       536,965     20.64%           654,015     24.20%
TOTAL RICHLAND COLLEGIATE HIGH SCHOOL EXPENDITURES                            2,602,141    100.00%         2,702,622    100.00%

SUBTOTAL CURRENT FUNDS EXPENDITURES & USES                                 474,574,113     100.00%       471,517,258    100.00%

 TRANSFERS
   Mandatory Transfers:
    Tuition to Debt Service Fund                                              2,322,986     12.85%         2,529,623     26.84%
    Institutional Matching - Contracts & Grants                                  43,107      0.24%            30,500      0.32%
   Non-Mandatory Transfers & Deductions:
     Auxiliary Fund                                                          5,182,064      28.66%         4,290,797     45.52%
     Unexpended Plant Fund                                                   7,676,500      42.45%                 -      0.00%
     Debt Service Fund                                                       2,857,967      15.80%         2,575,995     27.32%
TOTAL TRANSFERS                                                             18,082,624     100.00%         9,426,915    100.00%

TOTAL EXPENDITURES & USES                                            $     492,656,737     100.00% $     480,944,173   100.00%


  Unrestricted E&G Expenditures & Uses                               $     339,445,844      68.90% $     306,183,588    63.66%
  Auxiliary Expenditures                                                    11,954,968       2.43%        10,045,293     2.09%
  Restricted Expenditures                                                  120,571,160      24.47%       152,585,755    31.73%
  Richland Collegiate High School Expenditures                               2,602,141       0.53%         2,702,622     0.56%
  Transfers & Deductions                                                    18,082,624       3.67%         9,426,915     1.96%
Total Current Funds Expenditures & Uses                              $    492,656,737      100.00% $     480,944,173   100.00%




                                                            11
                                 DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                     2010-11 CURRENT FUNDS OPERATING BUDGET
                                Approved Change in Expenditures by Account Classification

                                                                 Current            Approved                             Percent
Account Series Description                                       2009-10             2010-11             Difference      Change

Salaries & Wages                                             $   209,881,435    $     213,603,682    $     3,722,247        1.77%

Staff Benefits                                                    11,503,462           11,176,737           (326,725)      (2.84)%

Purchased Services                                                22,946,605           16,934,824          (6,011,781)    (26.20)%

Operating Expenses                                                76,151,083           68,522,393          (7,628,690)    (10.02)%

Supplies and Materials                                            14,860,679            8,042,162          (6,818,517)    (45.88)%

Minor Equipment                                                    6,746,486            1,800,886          (4,945,600)    (73.31)%

Capital Outlay                                                     6,840,650            2,978,915          (3,861,735)    (56.45)%

Charges                                                          (18,564,157)         (19,136,850)          (572,693)      (3.08)%

Subtotal                                                         330,366,243          303,922,749        (26,443,494)       (8.0)%

Reserve - Campus                                                   4,176,083            2,260,839          (1,915,244)    (45.86)%
Reserve - Operating                                                1,170,643                    -          (1,170,643)    (100.0)%
Reserve - 5% State Reduction Plan                                  3,401,573                    -          (3,401,573)        N.A.
Reserve - Non-operating                                              331,302                    -            (331,302)        N.A.
Transfers & Deductions:
  Mandatory Transfers:
    Tuition to Debt Service Fund                                   2,322,986            2,529,623            206,637       8.895%
    Institutional Matching - Contracts & Grants                       43,107               30,500            (12,607)     (29.25)%
  Non-Mandatory Transfers & Deductions:
     Auxiliary Fund                                                5,182,064            4,290,797           (891,267)     (17.20)%
     Unexpended Plant Fund                                         7,676,500                    -         (7,676,500)        0.0%
     Debt Service Fund                                             2,857,967            2,575,995           (281,972)      (9.87)%
Total Unrestricted Fund Expenditures & Uses                      357,528,468          315,610,503        (41,917,965)     (11.72)%

Auxiliary Fund Expenditures                                       11,954,968           10,045,293         (1,909,675)     (15.97)%
Restricted Fund Expenditures                                     120,571,160          152,585,755         32,014,595       26.55%
Richland Collegiate High School Expenditures                       2,602,141            2,702,622            100,481        3.86%

TOTAL CURRENT FUNDS EXPENDITURES & USES                      $   492,656,737    $     480,944,173    $   (11,712,564)      (2.38)%




                                                        12
                              DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                              2010-11 CURRENT FUNDS OPERATING BUDGET
                     Approved Expenditures by Account Classification as a Percent of Total

                                                            Current        Percent        Approved         Percent
Account Series Description                                  2009-10        of Total        2010-11         of Total

Salaries & Wages                                        $   209,881,435     58.70% $        213,603,682      67.68%

Staff Benefits                                               11,503,462      3.22%           11,176,737       3.54%

Purchased Services                                           22,946,605      6.42%           16,934,824       5.36%

Operating Expenses                                           76,151,083     21.30%           68,522,393      21.71%

Supplies and Materials                                       14,860,679      4.16%            8,042,162       2.55%

Minor Equipment                                               6,746,486      1.89%            1,800,886       0.57%

Capital Outlay                                                6,840,650      1.91%            2,978,915      0.94%

Charges                                                     (18,564,157)    (5.19)%         (19,136,850)    (6.06)%

Subtotal                                                    330,366,243     92.41%          303,922,749      96.29%

Reserve - Campus                                              4,176,083      1.17%            2,260,839       0.72%
Reserve - Operating Reserve                                   1,170,643      0.33%                    -       0.00%
Reserve - New Buildings                                       3,401,573      0.95%                    -       0.00%
Reserve - Non-operating Reserve                                 331,302      0.08%                    -       0.00%
Transfers & Deductions:
  Mandatory Transfers:
    Tuition to Debt Service Fund                              2,322,986      0.65%            2,529,623       0.80%
    Institutional Matching - Contracts & Grants                  43,107      0.01%               30,500       0.01%
  Non-Mandatory Transfers & Deductions:
     Auxiliary Fund                                           5,182,064      1.45%            4,290,797       1.36%
     Unexpended Plant Fund                                    7,676,500      2.15%                    -       0.00%
     Debt Service Fund                                        2,857,967      0.80%            2,575,995       0.82%
Total Unrestricted Fund Expenditures & Uses                 357,528,468    100.00%          315,610,503     100.00%

Auxiliary Fund Expenditures                                  11,954,968                      10,045,293
Restricted Fund Expenditures                                120,571,160                     152,585,755
Richland Collegiate High School Expenditures                  2,602,141                       2,702,622

TOTAL CURRENT FUNDS EXPENDITURES & USES                 $   492,656,737               $     480,944,173




                                                   13
                             DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                          2010-11 ANNUAL BUDGET
                                  Approved Change in Unexpended Plant Fund

                                                Current             Approved                              Percent
REVENUES & ADDITIONS                            2009-10              2010-11            Difference        Change

  Investment Revenue                      $           839,100   $         839,100   $                -        0.0%
  General Obligation Bonds                         50,000,000                   -          (50,000,000)    (100.0)%
  Transfers-in                                      7,566,098           1,511,037           (6,055,061)    (80.03)%
  Use of Fund Balance                              35,460,079          30,618,263           (4,841,816)    (13.65)%

TOTAL REVENUES & ADDITIONS                $        93,865,277   $      32,968,400   $      (60,896,877)    (64.88)%




                                                Current             Approved                              Percent
EXPENDITURES & USES                             2009-10              2010-11            Difference        Change

  Bldg & Physical Plant Repairs           $         4,431,439   $       3,823,843   $         (607,596)    (13.71)%
  Construction & Land Purchases                    71,645,737          24,938,571          (46,707,166)    (65.19)%
  Architects/Design/Engineering                     6,624,223           2,668,665           (3,955,558)    (59.71)%
  Furniture & Equipment                             9,669,614           1,537,321           (8,132,293)    (84.10)%
  Bond Cost of Issuance                               150,000                   -             (150,000)    (100.0)%
  Non-mandatory Transfers                           1,344,264                   -           (1,344,264)   (100.00)%

TOTAL EXPENDITURES & USES                 $        93,865,277   $      32,968,400   $      (60,896,877)    (64.88)%




                                                  14
                              DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                               2010-11 ANNUAL BUDGET
                                          Approved Change in Debt Service Fund

                                                        Current            Approved                             Percent
REVENUES & ADDITIONS                                    2009-10             2010-11            Difference       Change

  Investment Revenue                                $        105,000   $          48,000   $         (57,000)    (54.29)%
  Taxes (Maintenance Tax Notes)                            6,381,218           6,510,249             129,031       2.02%
  Taxes (General Obligation Bonds)                        29,486,530          36,033,901           6,547,371      22.20%
  Transfers-in (Tuition)                                   2,322,986           2,529,623             206,637      8.895%
  Transfers-in (Unexpended Plant Fund))                    1,220,519                   -          (1,220,519)      0.00%
  Transfers-in (Unrestricted)                              2,857,967           2,575,995            (281,972)     (9.87)%

TOTAL REVENUES & ADDITIONS                          $     42,374,220   $      47,697,768   $       5,323,548      12.56%


                                                        Current            Approved                             Percent
EXPENDITURES                                            2009-10             2010-11            Difference       Change

  General Obligation Bonds (Principal & Interest)   $     30,168,010   $      33,558,525   $       3,390,515      11.24%
  Revenue Bonds (Principal & Interest)                     5,180,953           5,153,617             (27,336)     (0.53)%
  Maintenance Tax Notes (Principal and Interest)           6,210,444           6,336,022             125,578       2.02%
  Commercial Paper Fees                                       25,695                   -             (25,695)   (100.00)%
  Uncollectible Tax Expense                                  203,457             293,555              90,098      44.28%
  Tax Collection Fees                                        585,661             845,012             259,351      44.28%
  Transfer-Out (Unexpended Plant)                                  -           1,511,037           1,511,037     100.00%

TOTAL EXPENDITURES                                  $     42,374,220   $      47,697,768   $       5,323,548      12.56%




                                                        15
                          DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
                                        2010-11 ANNUAL BUDGET
                                Approved Change in Quasi-Endowment Fund

                                                        Current            Approved
Quasi-Endowment Fund                                    2009-10             2010-11           Difference

Revenues
Investment Income                                   $        105,000   $        105,000   $                -
Lease Income                                                 400,000            400,000                    -

Total Quasi-Endowment Revenues & Additions          $        505,000   $        505,000   $                -

Transfers-out
Rising Star Program                                 $        505,000   $        505,000   $                -

Total Quasi-Endowment Uses                          $        505,000   $        505,000   $                -




                                               16
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25
GLOSSARY
   of
 TERMS




   26
                               GLOSSARY OF TERMS

                                 Description of Funds
CURRENT FUNDS
Funds available for current operating and maintenance purposes as well as those restricted by
donors and other outside agencies for specific operating purposes. Current funds are
segregated into separate balanced fund groups:

 Unrestricted Current Fund
 Funds received by the District that have no limitation or stipulations placed on them by
 external agencies or donors. The funds are used for carrying out the primary purpose of the
 District, i.e., educational, student services, extension, administration and maintenance of
 facilities.

 Auxiliary Enterprise Fund
 Funds for activities that serve students, faculty, or staff for charges that are directly related
 to, although not necessarily equal to, the cost of the service. Examples are food services and
 book stores. The state of Texas expects auxiliary enterprises to be self-supporting on a
 perpetual basis.

 Restricted Current Funds
 Funds available for current purposes, but with restrictions from outside agencies or persons.
 Revenues are reported only to the extent of expenditures for the current year.

 Non-Higher Ed Funds
 Funds received by the District for the operation, including education, student services and
 administration, of a charter high school.

PLANT FUNDS
Plant funds are divided into these separate balanced fund groups:

 Unexpended Plant Fund
 Funds for the construction, rehabilitation, and acquisition of physical properties for
 institutional purposes.

 Retirement of Indebtedness Fund
 Funds accumulated to meet debt service charges and the retirement of indebtedness.

 Investment in Plant Fund
 Funds already expended for plant properties. Physical properties are stated at cost at the
 date of acquisition (or completion in the case of constructed buildings) or fair market value at
 the date of donation for gifts. Straight-line depreciation on all capital assets except land and
 construction in progress is recorded based on the estimated useful life of the asset.

LOAN FUNDS
Funds available for loan to students.

QUASI-ENDOWMENT AND SIMILAR FUNDS
Funds subject to certain board designated restrictions.



                                          27
                          Description of Functional Areas
INSTRUCTION
Salaries, wages, supplies, travel, office furniture, equipment and other expenses for the
operation of general academic and technical/vocational instructional departments.

PUBLIC SERVICE
All costs of activities designed primarily to serve the general public, including correspondence
courses, adult study courses, public lectures, workshops, institutes, and similar activities.

ACADEMIC SUPPORT
Library – Salaries, wages, library materials (including books, journals, audiovisual media,
computer-based information, manuscripts and other information sources), binding costs,
equipment and other operating costs of the library.

Instructional Administration Expense – Salaries, wages, supplies, travel, equipment and other
operating expense of the offices of academic deans or directors of major teaching department
groupings.

STUDENT SERVICES
Salaries, wages and all other costs associated with admissions and registration, student
financial services (including financial aid), student recruitment and retention, testing and
guidance, career placement services and other student services

INSTITUTIONAL SUPPORT
Salaries, wages and all other costs for the government of the institution, executive direction
and control, business and fiscal management, campus security, administrative data processing,
central support services, purchasing and other general institutional activities.

OPERATION AND MAINTENANCE OF PLANT
Salaries, wages, supplies, travel, equipment, services and other operating expenses for physical
plant administration services, building maintenance, custodial services, grounds maintenance,
utilities and major repairs and rehabilitation of buildings and facilities.

STAFF BENEFITS
Premiums and costs toward staff benefit programs for employees. Examples of authorized staff
benefits are group insurance premiums, workmen’s compensation insurance, Medicare,
retirement contributions and parking stipends. For reporting purposes, staff benefits are
allocated over the functional areas based on salaries.

SCHOLARSHIPS AND FELLOWSHIPS
Expenditures for student financial aid, including waivers, scholarships and state and federal
financial assistance.

AUXILIARY ENTERPRISES
Expenditures related to bookstore, food service, intercollegiate athletics, Center for
Educational Telecommunications operations and other student activities.

SPECIAL ITEMS
The costs of those items, which are not included in any of the other elements or the costs of those
items which, are peculiar to the institution, such as mandatory transfers.


                                            28

				
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