OPERATING BUDGET INSTRUCTIONS
General The operating budget for community colleges consists of the following: Exhibit A - Budget Summary Exhibit B - Student Fee Rates Exhibit C - Budget Worksheet Exhibit C1- Enrollment Plan Exhibit D - Schedule of Budgeted Revenues, Expenditures and Estimated Fund Balance Exhibit E - Summary of Budgeted Expenditures by Function Forms The forms to be used to prepare the operating budget, including budget review guidelines, will be provided annually by the Division of Community Colleges. To assist in the preparation of the operating budget, we have placed the forms for Exhibits A, B, C, C1, D, and E on the Internet in the Council of Business Affairs’ website (http://www.dbcc.cc.fl.us/cba/forms.htm). The operating budget instructions are also located at this site. The files on the Internet are Excel spreadsheets. Submission Two copies of Exhibit A must be submitted to the Department of Education for review and approval. Both copies must be signed with the original or facsimile signature of the President (as Secretary of the Board). One approved copy will be returned to the College to be placed in the official files of the Board. Budgets are to be submitted in accordance with State Board of Education Rule 6A-14.0716. One copy of Exhibits B, C, C1, D, and E must also be submitted. Several exhibits are driven by the college name in cell C7 on the check sheet. To ensure that the college name is entered correctly, please copy college name from the 05 APPROP sheet Column H and paste into cell C7 on the check sheet. Also, you must first turn on the formulas to calculate automatically (Tools, Options, Calculation, Automatic are the commands necessary to accomplish this step). It is recommended to complete the Exhibits in the following order: Exhibit B, Exhibit C, Exhibit C1, Exhibit D, Exhibit E, and Exhibit A. Enter the appropriate amounts in each cell using whole dollars. An entry should be made for each general ledger code. If no revenues or expenditures exist for a specific code, enter a zero in that cell. Enter all numbers as positive amounts except for the “Amount Expected to be Financed in Future Years” on Exhibit D and, if a debit, the “Beginning Fund Balance, July 1, 2005" on Exhibit A. All totals and subtotals will be calculated automatically. Do not enter amounts as labels. The cells have been formatted for numbers and will align correctly. The files have been sealed and you may only enter data in the unprotected cells. Exhibit A - Budget Summary The Exhibit A is a summary of the financial plan for the Current Fund-Unrestricted through which money resources will be received and disbursed throughout the budget year. The summary for Fund 1 will reflect the budgets as presented on succeeding exhibits for review and
approval. The percentage of the Unallocated Fund Balance should be reported on this Exhibit in accordance with the statutory guidelines. The Unallocated Fund Balance reported on this Exhibit should agree with the amount reported on Exhibit D. The Beginning Fund Balance, July 1, 2005, (cell F21) and Debit Reserve for Compensated Absences, (cell F22) are the only cells where you can enter data. The remainder of the Exhibit A will be generated from the Exhibit D. The Total Available Less Disbursement (cell E40) plus Compensated Absences Expenditures (cell E41) should equal Total Estimated Reserve and Unallocated Fund Balance (cell E44). Otherwise fund balance will be understated because adjusting entry transferring compensated absences from GLC 31100 and 30800 has not been completed at this time. NOTE: Please do not include compensated absences in the Beginning Fund Balance, July 1, 2005 (cell F21). Exhibit B - Student Fee Rates Report on the Exhibit B the student fee rates as authorized by the Legislature and approved by your Board of Trustees. No other fees are to be included on this exhibit. The student fees established by your Board are very important elements in the calculation of the Community College Program Fund; therefore, it is necessary that we have accurate information on student fee rates reported on Exhibit B and the student fee dollars generated and reported on Exhibits C and D. Budgets will not be approved if fee rates are not in conformity with legislatively authorized fees as outlined in Memorandum Number 05-12 to Community College Presidents dated May 17, 2005. Safety and security cannot be established as a separate fee. A portion of the tuition and out-of-state fees may be designated for safety and security activities. Local boards of trustees must approve criteria to be submitted to the Division of Community Colleges as justification if a portion of the fee is so designated. Tuition and Out-of-State Fees for Vocational PSAV, Voc Prep and Adult Education Section 2, of the General Appropriations Act (Conference Report on SB 2600) contains language in the school districts section that requires them to increase workforce education fees by 5%. However, the community colleges may increase workforce education fees up to 5%. We strongly encourage you to follow the requirement for the school districts and increase your fees by 5% to provide consistency between the district and community college workforce programs. The minimum fee level is your current fee. Continuing Workforce Education Fees for continuing workforce education are prescribed in Section 1009.22(3)(b), Florida Statutes, which reads as follows: “Fees for continuing workforce education shall be locally determined by the district school board or community college board. However, at least 50 percent of the expenditures for the continuing workforce education program provided by the community college or school district must be derived from fees.” The estimated average fee rate should be entered on Exhibit B in order to generate the total planned revenue. The establishment of a single Continuing Workforce Education (CWE) fee rate is a local discretion. We only request that you supply the fee rate so that our revenue projections are more accurate.
Educator Preparation Institutes Section 2, of the General Appropriations Act (Conference Report on SB 2600), Specific Appropriation 119, provides that $5,000,000 shall be allocated to the SUCCEED, Florida Crucial Professionals program to increase the capacity of teacher certification programs at public and private postsecondary educational institutions to produce more teachers to enter the workforce in Florida. Fees have been established for Educator Preparation Institutes comparable with college credit and enrollments in this area should be reported as institutional credit in the student data base. The maximum sum of the technology fee and the tuition for community college Educator Preparatory per credit hour for 2005-06 is $47.72. Capital Improvement Fee Senate Bill 670 was passed by the Legislature and changed the Capital Improvement Fee in the following manner: a) Authorized colleges to increase the capital improvement fee to 10% of tuition for resident students or 10% of the sum of the tuition and out-of-state fees for nonresident students. The fee for resident students shall be limited to an annual increase of $2 per credit hour; (b) the capital improvement fee allocation for child care centers was changed to a maximum of 15 percent instead of cents per credit hour. The use of capital improvement fees for such purposes shall be subordinate to the payment of any bonds secured by the fees; (c) limits length of time that capital improvement fee revenues may be pledged; (d) requires that bonds authorized through the provisions of Section 1009.23(11)(b), Florida Statutes, be issued by the Division of Bond Finance upon the request of the community college board of trustees. Other changes regarding the pledging of capital improvement fee revenues are contained in Senate Bill 670. The website for access to this bill is http://www.flsenate.gov/cgibin/view_page.pl?Tab=session&Submenu=1&FT=D&File=sb0670er.html&Directory=session/2 005/Senate/bills/billtext/html/. Technology Fee Section 1009.23(10), Florida Statutes, authorizes each community college district board of trustees to establish a separate fee for technology, which may not exceed $1.80 per credit hour for resident students and not more than $5.40 per credit hour for out-of-state students. Revenue from these fees must be expended according to technology improvement plans. However, plans are not required if technology is a part of tuition and out-of-state fees. The technology fee applies only to college credit and college preparatory instruction. Fifty percent of the revenues from the technology fee may be pledged by a community college board of trustees as a dedicated revenue source for the repayment of debt, including lease-purchase agreements, not to exceed the useful life of the asset being financed. Differential Out-of-State Fee Section 1009.23(6), Florida Statutes, permits a differential out-of-state fee and service charge fee. Each community college board of trustees that has a service area that borders another state may implement a plan for a differential out-of-state fee.
Service Charge Section 1009.23(15), Florida Statutes, allows each community college to assess a service charge for the payment of tuition and fees in installments. Such service charge must be approved by the community college board of trustees. Exhibit C - Budget Worksheet, Student Fees and Transfers The estimated worksheet for student fees and transfers in and out is reported on this Exhibit. Enter the Estimated Tuition Credit Hours, Dual Enrollment Credit Hours and Out-of-State Estimated Fee Paying Credit Hours. Except for the transfer section, the remainder of Exhibit C is generated from the Exhibit B. The Division's estimated 2004-05 FTE based on the FTE2 report is provided on Exhibit C, in cells L20 through AX50, as an example to assist you in calculating the estimated credit hours to enter into Columns D and E on the Exhibit C. Transfersin (General Ledger Codes 49110 and 49210) Transfers-out (General Ledger Codes 69110 and 69210) are Current Fund - Unrestricted funds. Exhibit C(1) - Enrollment Plan Operating Budgets Exhibit C(1) is a new form developed to enter your college enrollment plan by discipline. This information will be provided to the legislative staff. This form has a further breakdown of College Prep and Adult Basic & Secondary program categories. This form is pending consensus of the Accounting Committee. Exhibit D - Schedule of Budget Revenues, Expenditures and Estimated Fund Balances Before completing Exhibit D, you should populate the college name on the Check Sheet worksheet by copying the college name from 05 Approp sheet Column H, and pasting into cell C7. If this is not done, the CCPF amounts will not fill in correctly for the college on Exhibit D. Enter amounts only for cells highlighted in blue. Amounts in black have been automatically populated from other budget schedules. If the amount in black is incorrect, changes must be made on the referenced schedule. This schedule presents the revenue and other income expected to be received for the budgeted Current Fund-Unrestricted and also the estimated expenditures. Under the Revenue Section, the amounts reported for student fees (Community College Program Fund) should agree with the amounts reported on Exhibit C, and the amounts reported for the state support should agree with the legislatively approved appropriations. General Ledger Codes listed must be shown at the level of detail required by Section 11 of the Accounting Manual for Florida's Public Community Colleges. Amount Expected to be Financed in Future Years, general ledger code 30800, should be entered as a minus figure on the Exhibit D (cell G242). Transfers-in (General Ledger Codes 49110 and 49210) will be shown on this Exhibit. Transfersout (General Ledger Codes 69110 and 69210) will also be shown on Exhibit D. Amounts shown should agree with the transfer amounts shown in Item II, Exhibit C and the amounts shown on Exhibit A.
Exhibit E - Summary of Budgeted Expenditures by Function SBE Rule 6A-14.029, Staff and Program Development states that community colleges shall identify within its operating budgets funding to support staff and program development activities as defined to achieve its goals for implementation of its 1985-88 Educational Equity Act plan and other related EA/EO activities. Colleges will still develop plans for the expenditure of such funds, but we are no longer requiring a copy to be submitted with the budget. Note: Category totals for Personnel, Current Expense, and Capital Outlay should equal totals reported in Exhibit D. 2005-2006 Operating Budget Review Check Sheet The budget review Check Sheet is designed to automatically check the exhibits. This file contains the 2005-06 appropriations, additional 2% student financial aid fee (located in cells I9 through X36), and the division estimated student semester hours for resident and nonresident (Exhibit C). The areas listed on the sheet entitled “Check Sheet” are the areas normally checked manually by Division staff. As you complete the exhibits, you can check them for accuracy in adhering to the reporting requirements. NOTE: The Check Sheet is only a working document and does not need to be submitted along with the other exhibits to your Board of Trustees for approval.