16-17 adopted bgt narratives-all fundsbusiness.fhda.edu/_downloads/16-17 adopted budget.pdf ·...

2016-2017

ADOPTED BUDGET

FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT

Board of Trustees

Joan Barram, President Laura Casas, Vice President

Betsy Bechtel Pearl Cheng

Bruce Swenson

Courtney L. Cooper, Foothill Student Trustee Elias Kamal, De Anza Student Trustee

Chancellor Judy C. Miner

Vice Chancellor, Business Services

Kevin McElroy

Executive Director, Fiscal Services Raquel Puentes-Griffith

Director, Budget Operations

Joni Hayes


2016-2017 ADOPTED BUDGET

Contents

ANALYSIS

Board of Trustees Presentation ............................................................................ 1 DISTRICT FUNDS - Organizational Chart .............................................................. 13 BUDGET TABLES

2016-17 Budget Summary General Funds ............................................................................................... 14 All Funds ........................................................................................................ 15 Inter- and Intra-Fund Transfers ...................................................................... 16

UNRESTRICTED GENERAL FUND

General Purpose ..................................................................................................... 17 16-17 Budget by Campus .............................................................................. 20 15-16/16-17 Comparison ............................................................................... 21 Self-Sustaining ........................................................................................................ 23 16-17 Budget by Campus ............................................................................... 25 15-16/16-17 Comparison ............................................................................... 26

RESTRICTED GENERAL FUND

Restricted and Categorical .................................................................................... 27 16-17 Budget by Campus ............................................................................... 31 15-16/16-17 Comparison ............................................................................... 32 Special Education ................................................................................................... 33 16-17 Budget by Campus ............................................................................... 35 15-16/16-17 Comparison ............................................................................... 36 Federal Work Study ............................................................................................... 37 16-17 Budget by Campus ............................................................................... 39 15-16/16-17 Comparison ............................................................................... 40 Parking ................................................................................................................... 41 15-16/16-17 Comparison ............................................................................... 43 Campus Center Use Fees ....................................................................................... 45 16-17 Budget by Campus ............................................................................... 47 15-16/16-17 Comparison ............................................................................... 48

OTHER FUNDS Enterprise ............................................................................................................... 49 16-17 Budget by Campus ............................................................................... 52 15-16/16-17 Comparison ............................................................................... 53 Child Development ................................................................................................. 57 15-16/16-17 Comparison ............................................................................... 59 Student Financial Aid ............................................................................................ 61 16-17 Budget by Campus ............................................................................... 63 15-16/16-17 Comparison ............................................................................... 64 Internal Service ...................................................................................................... 65

16-17 Active and Retired Employees ............................................................ 67 15-16/16-17 Comparison ............................................................................... 68 Capital Projects ...................................................................................................... 69 15-16/16-17 Comparison ............................................................................... 72 Debt Service ............................................................................................................ 73 15-16/16-17 Comparison ............................................................................... 79

SUPPLEMENTAL INFORMATION ........................................................................ 81 State Quarterly Financial Status Report (CCFS-311Q) ..................................... 83 Resolution – Budget Revisions .............................................................................. 86 Resolution – Budget Transfers ............................................................................. 89 2015-16 Year-End Actual Summary

General Funds ............................................................................................... 90 All Funds ........................................................................................................ 91

Inter- and Intra-Fund Transfers ...................................................................... 92 Changes in Fund 114 Revenue & Expenses ......................................................... 93 Facts At a Glance ................................................................................................... 94 Comparison of FTE ............................................................................................... 95 Prop 30 EPA Funds Spending Plan

16-17 Budget .................................................................................................. 98 15-16 Actual Expenditures ............................................................................. 99 Self-Sustaining Fund Balance Report .................................................................. 100 Capital Projects Summary .................................................................................... 103 Gann Limit Worksheet .......................................................................................... 106 Glossary ................................................................................................................. 107

General PurposeFund 114

TotalUnrestricted

General Fund

Self-SustainingFund 115

Restricted and Categorical

TOTAL GENERAL

Fund 121/131 FUND

Special EducationFund 122

TotalFederal Work Study Restricted

Fund 123 General FundTOTAL

Debt Service DISTRICTFund 200

ALL FUNDSParking

Fund 125

Special RevenueChild Development

Fund 300Campus Center

Use FeesFund 128

Capital ProjectsFund 400

EnterpriseFund 500

Internal ServiceFund 600

Student Financial AidFund 700

ALL FUNDS CHART

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TotalUnrestricted

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TOTAL GENERAL

Fund 121/131 FUND





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Use FeesFund 128


EnterpriseFund 500



GENERAL PURPOSE FUND

17

Foothill-De Anza Community College District 2016-17 Adopted Budget

GENERAL PURPOSE FUND Fund 114

The General Purpose fund is part of the unrestricted general fund. This fund accounts for the majority of the district’s revenues and expenditures. Approximately 77% of this fund’s revenue typically comes from base apportionment revenue, 15% comes from non-resident tuition, 2% comes from lottery proceeds, and 6% comes from other sources. Base apportionment revenue is comprised of four revenue sources: • Property Taxes 70% • Student Enrollment Fees 15% • State General Apportionment 2% • EPA (Prop 30) Proceeds 13% The state estimates the amount of property taxes and enrollment revenue that will be generated during the year and budgets general apportionment accordingly. When either property taxes or enrollment revenues are less than originally budgeted, the state general apportionment for community colleges is not increased to make up the deficit in base revenues, resulting in the imposition of a “deficit factor” on revenues. General Purpose Fund expenses account for the majority of the district’s operating expenses. Ongoing salaries and benefits comprise 86% of the total general fund expenses. Fixed expenses such as leases, utilities, debt payments, insurance premiums, bank and credit card fees, collective bargaining costs, district-wide software maintenance, and a transfer out to DSP&S (Disabled Student Programs and Services) comprise 9% of the total general fund expenses. The remaining 5% constitutes the campuses’ and Central Services’ discretionary B budget, approximately $10.4 million.

18


Base%Appor*onment%

Revenue%77%%

State%Lo5ery%2%%

Non9Resident%Tui*on%15%%

Other%Revenue%5%%

Mand.%Cost%Payment%

1%%

2016/17'Budgeted'Revenues'(F114)'

Salaries%63%%Benefits9

Discre*onary%13%%

Benefits9Regulatory%

10%%

Fixed%Expenses%9%%

"B"%Budget%5%%

2016/17'Budgeted'Expenses'(F114)'

19


Fund 114General Purpose

2016-17 BUDGETS

Foothill De Anza Central TotalREVENUE College College Services District-Wide Fund 114

State Apportionment 0$ 0$ 0$ 2,254,982$ 2,254,982$ Base Apportionment Increase 0 0 0 1,773,750 1,773,750 EPA Proceeds 0 0 0 19,842,675 19,842,675 Deferred Maintenance 0 0 0 0 0 State Lottery 0 0 0 3,792,823 3,792,823 Mandated Cost Block Grant 0 0 0 758,565 758,565 Prior State Mandate Obligations 0 0 0 2,494,848 2,494,848 Staff Development 0 0 0 0 0

STRS On-Behalf Payments 0 0 0 5,215,453 5,215,453 Other State 0 0 0 460,786 460,786 Total State Revenue 0$ 0$ 0$ 36,593,882$ 36,593,882$

Local Property Taxes 0$ 0$ 0$ 102,002,147$ 102,002,147$ Resident Enrollment 335,800 425,000 0 21,845,127 22,605,927 Non-Resident Enrollment 0 0 0 28,000,000 28,000,000 Interest Income 0 0 0 650,000 650,000 Other Local 328,700 425,000 425,000 175,000 1,353,700 Total Local Revenue 664,500$ 850,000$ 425,000$ 152,672,274$ 154,611,774$

TOTAL REVENUE 664,500$ 850,000$ 425,000$ 189,266,156$ 191,205,656$

EXPENSESContract Teachers 16,891,751$ 23,917,222$ 0$ 0$ 40,808,973$ Contract Non-Teachers 4,983,289 5,949,321 805,268 0 11,737,878 Other Teachers 13,394,133 20,877,320 0 0 34,271,453 Other Non-Teachers 157,700 356,925 13,000 872,464 1,400,089 Total Certificated Salaries 35,426,873$ 51,100,788$ 818,268$ 872,464$ 88,218,393$ Contract Non-instructional 7,051,544$ 10,022,663$ 15,985,309$ 0$ 33,059,517$ Contract Instructional Aides 219,893 1,737,551 0 0 1,957,444 Other Non-instructional 286,800 67,938 357,001 428,371 1,140,110 Other Instructional Aides 0 0 0 0 0 Students 0 0 0 0 0 Total Classified Salaries 7,558,237$ 11,828,152$ 16,342,310$ 428,371$ 36,157,071$ Total Salaries 42,985,110$ 62,928,940$ 17,160,578$ 1,300,835$ 124,375,463$

Total Staff Benefits 10,486,077$ 15,431,835$ 6,471,539$ 12,869,173$ 45,258,624$

Total Materials and Supplies 1,072,591$ 695,729$ 1,576,040$ 0$ 3,344,360$

Contracted Services 1,483,358$ 0$ 0$ 244,450$ 1,727,808$ Lease of Equipment & Facilities 0 0 0 365,343 365,343 Utilities 0 0 0 3,578,210 3,578,210 Other Operating 2,126,099 727,321 2,710,412 6,329,891 11,893,723 Total Operating 3,609,457$ 727,321$ 2,710,412$ 10,517,894$ 17,565,084$

Buildings 0$ 0$ 0$ 0$ 0$ Equipment-New & Replacement 0 0 0 0 0 Other Capital Outlay 32,000 10,760 101,203 175,000 318,963 Total Capital Outlay 32,000$ 10,760$ 101,203$ 175,000$ 318,963$

TOTAL EXPENSES 58,185,235$ 79,794,585$ 28,019,772$ 24,862,902$ 190,862,494$

Transfers-in 0$ 0$ 0$ 0$ 0$ Other Sources 0 0 0 0 0 Intrafund Transfers 0 0 0 0 0 Transfers-out 0 0 0 (6,619,791) (6,619,791)Contingency 0 0 0 0 0 Other Outgo 0 0 0 0 0 TOTAL TRANS/OTHER SOURCES 0$ 0$ 0$ (6,619,791)$ (6,619,791)$

Net Change in Fund Balance (57,520,735)$ (78,944,585)$ (27,594,772)$ 157,783,463$ (6,276,629)$ Beginning Balance, July 1 0 0 0 0 57,919,372 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 (57,520,735)$ (78,944,585)$ (27,594,772)$ 157,783,463$ 51,642,743$

20


Fund 114General Purpose

2016-17 BUDGETS

REVENUEState Apportionment Base Apportionment Increase EPA Proceeds Deferred Maintenance State Lottery Mandated Cost Block Grant Prior State Mandate Obligations Staff Development

STRS On-Behalf Payments Other StateTotal State Revenue

Local Property Taxes Resident Enrollment Non-Resident Enrollment Interest Income Other LocalTotal Local Revenue

TOTAL REVENUE

EXPENSESContract TeachersContract Non-TeachersOther TeachersOther Non-TeachersTotal Certificated SalariesContract Non-instructionalContract Instructional AidesOther Non-instructionalOther Instructional AidesStudentsTotal Classified SalariesTotal Salaries

Total Staff Benefits

Total Materials and Supplies

Contracted ServicesLease of Equipment & FacilitiesUtilitiesOther OperatingTotal Operating

BuildingsEquipment-New & ReplacementOther Capital OutlayTotal Capital Outlay

TOTAL EXPENSES

Transfers-in Other SourcesIntrafund TransfersTransfers-out ContingencyOther OutgoTOTAL TRANS/OTHER SOURCES

Net Change in Fund BalanceBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30

TOTAL DISTRICT

Adopted Budget Actual Budget15/16 15/16 16/17

14,060,648$ 4,606,498$ 2,254,982$ 7,869,680 8,018,146 1,773,750

22,247,720 20,287,285 19,842,675 0 0 0

3,824,555 4,803,722 3,792,823 764,911 764,710 758,565

15,119,132 15,119,132 2,494,848 0 0 0 0 4,252,952 5,215,453

810,985 823,301 460,786 64,697,631$ 58,675,746$ 36,593,882$

81,157,004$ 91,860,249$ 102,002,147$ 21,946,908 22,596,982 22,605,927 28,000,000 28,115,878 28,000,000

550,000 806,943 650,000 1,530,610 3,046,160 1,353,700

133,184,521$ 146,426,211$ 154,611,774$

197,882,152$ 205,101,957$ 191,205,656$

38,104,625$ 35,950,838$ 40,808,973$ 11,343,223 12,678,983 11,737,878 32,194,249 39,301,510 34,271,453 1,109,174 557,528 1,400,089

82,751,271$ 88,488,860$ 88,218,393$ 30,175,266$ 30,107,480$ 33,059,517$ 1,947,877 1,820,662 1,957,444 1,156,676 1,456,770 1,140,110

0 0 0 0 850,605 0

33,279,819$ 34,235,518$ 36,157,071$ 116,031,090$ 122,724,377$ 124,375,463$

35,605,583$ 41,085,595$ 45,258,624$

3,137,392$ 2,860,283$ 3,344,360$

1,392,053$ 5,371,587$ 1,727,808$ 1,157,688 1,217,452 365,343 3,657,844 2,876,735 3,578,210

11,023,807 7,608,845 11,893,723 17,231,392$ 17,074,618$ 17,565,084$

0$ 0$ 0$ 0 261,511 0

68,963 43,341 318,963 68,963$ 304,852$ 318,963$

172,074,419$ 184,049,724$ 190,862,494$

0$ 3,936,321$ 0$ 0 178,703 0 0 7,499 0

(7,020,767) (15,807,150) (6,619,791)0 0 0 0 0 0

(7,020,767)$ (11,684,627)$ (6,619,791)$

18,786,966$ 9,367,606$ (6,276,629)$ 48,551,766 48,551,766 57,919,372

0 0 0 67,338,731$ 57,919,372$ 51,642,743$

21


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



SELF-SUSTAINING FUND

23


SELF-SUSTAINING Fund 115

Self-Sustaining funds, as the name implies, counterbalance operating expenditures against the revenues generated from various instructional arrangements. Not all related costs are allocated to these programs but, for those expenses that are charged, the programs are expected to generate income or use accumulated balances to cover them. Although budgets are used as a means to forecast and control revenue and expenditure activity, spending is solely dependent upon their ability to generate sufficient revenue to adequately support such operations. Most accounts within this group have residual funds, and excess revenues over expenditures are available for use at the respective college’s discretion. The residual funds are regarded as designated funds, which mean that, although the district regards them as restricted, they are actually unrestricted and are reported to the state as such. The Board of Trustees has the discretion to use the funds for any lawful purpose.

24


Fund 115Self-Sustaining

2016-17 BUDGETS

Foothill De Anza Central TotalREVENUE College College Services Fund 115

StateApportionment 2,730,001$ 25,000$ 0$ 2,755,001$ STRS On-Behalf Payments 14,986 3,709 0 18,695

Total State Revenue 2,744,987$ 28,709$ 0$ 2,773,696$

Contract Services 260,000$ 0$ 0$ 260,000$ Enrollment 0 0 0 0 Facilities Rental 645,000 427,000 0 1,072,000 Field Trip Revenue 112,000 0 0 112,000 Sales 0 308,500 0 308,500 Short Courses 100,000 105,000 0 205,000 Other Local 1,958,800 1,589,500 4,750,067 8,298,367 Total Local Revenue 3,075,800$ 2,430,000$ 4,750,067$ 10,255,867$

TOTAL REVENUE 5,820,787$ 2,458,709$ 4,750,067$ 13,029,563$

EXPENSESContract Teachers 0$ 0$ 0$ 0$ Contract Non-Teachers 222,185 121,883 0 344,068 Other Teachers 318,559 0 0 318,559 Other Non-Teachers 0 11,968 0 11,968 Total Certificated Salaries 540,744$ 133,851$ 0$ 674,595$ Contract Non-instructional 496,334$ 1,069,273$ 0$ 1,565,608$ Contract Instructional Aides 0 0 0 0 Other Non-instructional 249,317 445,500 0 694,817 Other Instructional Aides 0 0 0 0 Students 0 0 0 0 Total Classified Salaries 745,652$ 1,514,773$ 0$ 2,260,425$ Total Salaries 1,286,396$ 1,648,624$ 0$ 2,935,020$

Total Staff Benefits 315,225$ 484,141$ 0$ 799,366$

Total Materials and Supplies 273,330$ (216,575)$ 0$ 56,755$

Contracted Services 0$ 2,000$ 0$ 2,000$ Lease of Equipment & Facilities 0 0 0 0 Utilities 0 0 0 0 Other Operating 1,383,330 511,712 4,206,500 6,101,542 Total Operating 1,383,330$ 513,712$ 4,206,500$ 6,103,542$

Buildings 0$ 0$ 0$ 0$ Equipment-New & Replacement 0 10,000 0 10,000 Other Capital Outlay 0 132,000 0 132,000 Total Capital Outlay 0$ 142,000$ 0$ 142,000$

TOTAL EXPENSES 3,258,282$ 2,571,902$ 4,206,500$ 10,036,683$

Transfers-in 0$ 0$ 0$ 0$ Other Sources 0 0 0 0 Intrafund Transfers 105,000 210,000 (315,000) 0 Transfers-out 0 (36,830) 0 (36,830)Contingency 0 0 0 0 Other Outgo 0 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 105,000$ 173,170$ (315,000)$ (36,830)$

Net Change in Fund Balance 2,667,505$ 59,978$ 228,567$ 2,956,050$ Beginning Balance, July 1 3,259,143 5,002,153 231,669 8,492,965 Adjustments to Beginning Balance 0 0 0 0 NET FUND BALANCE, June 30 5,926,648$ 5,062,131$ 460,236$ 11,449,014$

25


Fund 115Self-Sustaining

2016-17 BUDGETS

REVENUEState

ApportionmentSTRS On-Behalf Payments

Total State Revenue

Contract Services Enrollment Facilities Rental Field Trip Revenue Sales Short Courses Other LocalTotal Local Revenue

TOTAL REVENUE






TOTAL EXPENSES

Transfers-in Other SourcesIntrafund TransfersTransfers-out ContingencyOther OutgoTOTAL TRANSFERS/OTHER SOURCES


TOTAL DISTRICT


1,855,124$ 2,990,876$ 2,755,001$ 0 15,245 18,695

1,855,124$ 3,006,121$ 2,773,696$

485,600$ 131,495$ 260,000$ 0 0 0

1,095,000 1,144,756 1,072,000 55,000 126,005 112,000

256,000 283,188 308,500 300,000 210,689 205,000

8,934,046 8,898,244 8,298,367 11,125,646$ 10,794,377$ 10,255,867$

12,980,770$ 13,800,498$ 13,029,563$

0$ 0$ 0$ 330,427 183,618 344,068 236,091 373,554 318,559

11,968 14,158 11,968 578,485$ 571,330$ 674,595$

1,574,242$ 1,366,190$ 1,565,608$ 0 0 0

550,300 839,458 694,817 0 0 0 0 46,382 0

2,124,542$ 2,252,029$ 2,260,425$ 2,703,028$ 2,823,359$ 2,935,020$

725,051$ 658,602$ 799,366$

168,427$ 115,465$ 56,755$

0$ 3,863,347$ 2,000$ 0 477,528 0 0 3,486 0

7,007,165 4,528,195 6,101,542 7,007,165$ 8,872,555$ 6,103,542$

0$ 0$ 0$ 0 295,061 10,000

20,500 229 132,000 20,500$ 295,291$ 142,000$

10,624,171$ 12,765,273$ 10,036,683$

0$ 0$ 0$ 0 0 0 0 (7,499) 0

(36,830) (281,945) (36,830)0 0 0 0 (282) 0

(36,830)$ (289,726)$ (36,830)$

2,319,769$ 745,499$ 2,956,050$ 7,747,466 7,747,466 8,492,965

0 0 0 10,067,235$ 8,492,965$ 11,449,014$

26


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



RESTRICTED and CATEGORICAL FUND

27


RESTRICTED and CATEGORICAL Fund 121/131

Restricted and Categorical Funds are those resources that come from federal, state or local agencies. The chart below represents the amounts of revenue received from federal, state, and local sources for Fund 121/131 for the past ten years.

0!

5,000,000!

10,000,000!

15,000,000!

20,000,000!

25,000,000!

30,000,000!

35,000,000!

07-08! 08-09! 09-10! 10-11! 11-12! 12-13! 13-14! 14-15! 15-16! 16-17!

Fiscal Year!

Fund 121/131 Revenues!

Local Revenue!

State Revenue!

Federal Revenue!

For 2016/17, we are budgeting approximately $1.41 million in federal revenue. In addition to Career and Technical Education, three federal grants will continue to be active in 2016/17: NSF STEMWay, NSF S-STEM, and a large AANAPISI grant. The majority of the revenue that is received in the Restricted and Categorical Fund originates from the state. For 2016/17, we are budgeting to receive approximately $29.37 million from the state for categorical programs. The majority of our local revenue is made up of health services fees. At this time, we have not secured any new local grants for 2016/17 and we anticipate a similar level of funding as in 2015/16.

28


In general, money received by categorical programs is restricted for a specific purpose. The principal programs in the Restricted and Categorical fund are as follows: Instructional Equipment and Library Materials (Block Grant): State funding to meet instructional equipment and library materials needs. For 2016/17, we are projecting to spend approximately $1,000,000 for instructional equipment. Perkins Career and Technical Education Act (CTEA): Federal funds administered by the state for technical education and improvement of career and technical programs. We are projecting to receive $706,735 in 2016/17. High Tech Center Training Unit: State funding to provide support for training of instructors of disabled students at community colleges in the state. Student Success & Support Program (SSSP), Student Equity, Staff Development, Staff Diversity, Extended Opportunity Programs and Services (EOPS), Cooperative Agencies Resources for Education (CARE), and CalWORKs: These programs target specific populations or services funded by the state. We are projecting a similar level of funding as 2015/16. Health Services Fees: Health Services fees are set by the state and we are mandated to provide a fixed level of services. These fees are collected from students and are restricted for the provision of health services for students. Economic Development: State funding provided for projects to improve career development services locally and regionally. National Science Foundation: Federal funding for curriculum development in science programs. Online Education Initiative (OEI): State funding, awarded in partnership with Butte-Glenn Community College District, to launch Governor Jerry Brown’s groundbreaking Online Education Initiative for the state of California. The goal of the initiative is to increase the number of California students who obtain associate degrees and transfer to four-year universities by dramatically increasing the number of online classes available to community college students and providing those students with comprehensive support services to help them succeed. For the state Online Education Initiative grant, we plan to spend approximately $13 million in 2016/17.

29


Physical Plant and Instructional Support: The 2016/17 Budget Act provides $184.6 million for deferred maintenance, instructional equipment, and specified water conservation projects. These resources allow districts to protect investments previously made in facilities, and to improve students’ experiences by investing in new instructional equipment. For 2016/17, the district will receive $4,364,524 for Physical Plant & Instructional Support, for which no local match is required. Of this, $250,000 is budgeted in the Restricted and Categorical Fund and $4,114,524 is budgeted in the Capital Projects Fund. Adult Education Block Grant: The Adult Education Block Grant Program provides adult education funding to county offices of education, school districts, and regional consortia to support Assembly Bill 86 specified programs. The intent of AB 86 is to expand and improve the provision of adult education with incremental investments beginning with fiscal year 2015/16.

30


Fund 121/131Restricted and Categorical

2016-17 BUDGETS

Foothill De Anza Central TotalREVENUE College College Services Fund 121/131

WIA 0$ 0$ 0$ 0$ Financial Aid Admin. Allowance 8,000 20,000 0 28,000 Career & Tech Education Act (CTEA) 291,444 415,291 0 706,735 National Science Foundation (NSF) 354,450 0 0 354,450 Other Federal 0 321,873 0 321,873 Total Federal Revenue 653,894$ 757,164$ 0$ 1,411,058$ Student Success & Support Program 2,526,875$ 2,894,279$ 0$ 5,421,154$

Student Equity 838,090 1,257,247 0 2,095,337 Special Education 0 1,000,000 0 1,000,000 Board Financial Assistance Program 348,256 585,537 0 933,793 Staff Development 33,017 3,938 8,000 44,956 Staff Diversity 1,468 1,468 10,000 12,936 EOPS (Parts A & B) 809,151 1,243,744 0 2,052,895 CARE 53,869 119,828 0 173,697 Deferred Maintenance 0 0 0 0 Instructional Equipment Block Grant 250,000 750,000 0 1,000,000 Online Education Initiative (OEI) 0 0 13,000,000 13,000,000 CalWORKs 0 344,952 0 344,952

STRS On-Behalf Payments 62,537 74,118 0 136,655 Other State 1,859,927 1,269,441 30,826 3,160,193 Total State Revenue 6,783,189$ 9,544,552$ 13,048,826$ 29,376,567$ Health Service Fees 750,000$ 1,225,000$ 0$ 1,975,000$ Other Local 35,000 542,000 76,000 653,000 Total Local Revenue 785,000$ 1,767,000$ 76,000$ 2,628,000$

TOTAL REVENUE 8,222,083$ 12,068,716$ 13,124,826$ 33,415,625$

EXPENSESContract Teachers 0$ 0$ 0$ 0$ Contract Non-Teachers 1,431,332 1,917,438 0 3,348,770 Other Teachers 0 0 0 0 Other Non-Teachers 395,544 247,755 260,517 903,816 Total Certificated Salaries 1,826,876$ 2,165,193$ 260,517$ 4,252,586$ Contract Non-instructional 2,009,956$ 3,778,140$ 1,420,348$ 7,208,444$ Contract Instructional Aides 0 0 0 0 Other Non-instructional 781,693 776,434 55,004 1,613,131 Other Instructional Aides 0 0 0 0 Students 0 0 0 0 Total Classified Salaries 2,791,649$ 4,554,574$ 1,475,352$ 8,821,574$ Total Salaries 4,618,525$ 6,719,767$ 1,735,869$ 13,074,161$

Total Staff Benefits 1,423,690$ 2,242,989$ 477,552$ 4,144,231$

Total Materials and Supplies 733,490$ 1,003,612$ 3,000$ 1,740,102$

Contracted Services 25,000$ 85,000$ 8,000,000$ 8,110,000$ Lease of Equipment & Facilities 0 85,000 0 85,000 Utilities 0 13,186 0 13,186 Other Operating 768,401 745,254 3,106,108 4,619,763 Total Operating 793,401$ 928,440$ 11,106,108$ 12,827,950$

Buildings 0$ 0$ 0$ 0$ Equipment-New & Replacement 0 0 0 0 Other Capital Outlay 313,343 910,205 2,063 1,225,611 Total Capital Outlay 313,343$ 910,205$ 2,063$ 1,225,611$

TOTAL EXPENSES 7,882,449$ 11,805,012$ 13,324,593$ 33,012,054$ Transfers-in 30,365$ 9,717$ 60,006$ 100,088$ Other Sources 0 0 0 0 Transfers-out 0 0 0 0 Other Outgo (370,000) (618,500) 0 (988,500)TOTAL TRANSFERS/OTHER SOURCES (339,635)$ (608,783)$ 60,006$ (888,412)$ Net Change in Fund Balance 0$ (345,080)$ (139,762)$ (484,841)$ Beginning Balance, July 1 0 0 0 7,360,733 Adjustments to Beginning Balance 0 0 0 0 NET FUND BALANCE, June 30 0$ (345,080)$ (139,762)$ 6,875,892$

31


Fund 121/131Restricted and Categorical

2016-17 BUDGETS

REVENUE WIA Financial Aid Admin. Allowance Career & Tech Education Act (CTEA) National Science Foundation (NSF) Other FederalTotal Federal Revenue Student Success & Support Program

Student Equity Special Education Board Financial Assistance Program Staff Development Staff Diversity EOPS (Parts A & B) CARE Deferred Maintenance Instructional Equipment Block Grant Online Education Initiative (OEI) CalWORKs

STRS On-Behalf Payments Other StateTotal State Revenue Health Service Fees Other LocalTotal Local Revenue

TOTAL REVENUE






TOTAL EXPENSESTransfers-in Other SourcesTransfers-out Other OutgoTOTAL TRANSFERS/OTHER SOURCESNet Change in Fund BalanceBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30

TOTAL DISTRICT


40,001 $ 87,199 $ 0 $ 33,000 32,180 28,000

755,872 737,037 706,735 376,130 219,944 354,450 467,241 498,924 321,873

1,672,244 $ 1,575,284 $ 1,411,058 $ 5,876,182 $ 5,220,300 $ 5,421,154 $ 1,756,210 1,763,763 2,095,337 1,279,190 883,997 1,000,000

982,940 1,005,940 933,793 47,683 1,800 44,956 50,694 7,045 12,936

2,160,942 2,160,135 2,052,895 182,839 137,011 173,697

0 0 0 1,350,000 868,473 1,000,000 9,194,779 9,244,303 13,000,000

339,374 352,482 344,952 0 111,435 136,655

2,765,556 4,638,777 3,160,193 25,986,389 $ 26,395,462 $ 29,376,567 $

1,975,000 $ 1,977,112 $ 1,975,000 $ 388,590 386,729 653,000

2,363,590 $ 2,363,841 $ 2,628,000 $

30,022,223 $ 30,334,587 $ 33,415,625 $

0 $ 56,349 $ 0 $ 3,358,412 3,048,236 3,348,770

0 0 0 384,244 949,569 903,816

3,742,656 $ 4,054,154 $ 4,252,586 $ 5,874,979 $ 5,609,043 $ 7,208,444 $

0 0 0 844,958 1,345,563 1,613,131

0 0 0 408,271 686,579 0

7,128,208 $ 7,641,184 $ 8,821,574 $ 10,870,865 $ 11,695,339 $ 13,074,161 $

2,758,621 $ 3,368,705 $ 4,144,231 $

2,948,691 $ 1,653,187 $ 1,740,102 $

8,384,161 $ 8,419,960 $ 8,110,000 $ 70,720 96,981 85,000 20,000 26,210 13,186

3,491,179 2,014,149 4,619,763 11,966,060 $ 10,557,300 $ 12,827,950 $

0 $ 0 $ 0 $ 1,099,864 1,911,201 0

0 44,488 1,225,611 1,099,864 $ 1,955,689 $ 1,225,611 $

29,644,101 $ 29,230,220 $ 33,012,054 $ 41,552 $ 217,700 $ 100,088 $

0 0 0 0 (151,170) 0

(569,245) (904,466) (988,500)(527,693) $ (837,936) $ (888,412) $ (149,571) $ 266,430 $ (484,841) $

7,094,303 7,094,303 7,360,733 0 0 0

6,944,732 $ 7,360,733 $ 6,875,892 $

32


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



SPECIAL EDUCATION FUND

33


SPECIAL EDUCATION Fund 122

Special Education is a program mandated by Title V and funded primarily by the state. It provides services for physically, developmentally, or learning disabled students. Services include special classes, interpreters, on-campus assistance, test-taking assistance, computer-aided labs, and priority registration.

For the 2016/17 Adopted Budget, we anticipate receiving approximately $2.74 million in state revenues for Special Education. Expenses for the Special Education Fund are estimated at $6.93 million. The district plans to transfer in matching dollars, also known as “college effort,” from the General Purpose Fund. These funds are necessary to meet the state requirement for receiving state Disabled Student Programs and Services (DSP&S) revenues and serving students with special needs. This match, which helps to balance the fund, is estimated to be approximately $4.1 million for 2016/17.

34


Fund 122Special Education

2016-17 BUDGETS

Foothill De Anza TotalREVENUE College College Fund 122

Federal Other Federal 0 $ 0 $ 0 $ Total Federal Revenue 0 $ 0 $ 0 $

State Special Education Apportionment 1,036,745 $ 1,572,934 $ 2,609,679 $ Department of Rehabilitation 0 0 0

STRS On-Behalf Payments 46,449 88,233 134,681 Total State Revenue 1,083,194 $ 1,661,167 $ 2,744,360 $

Local Other Local 0 $ 0 $ 0 $ Total Local Revenue 0 $ 0 $ 0 $

TOTAL REVENUE 1,083,194 $ 1,661,167 $ 2,744,360 $

EXPENSESContract Teachers 268,835 $ 659,722 $ 928,557 $ Contract Non-Teachers 400,698 961,630 1,362,327 Other Teachers 313,920 366,794 680,714 Other Non-Teachers 63,176 0 63,176 Total Certificated Salaries 1,046,629 $ 1,988,146 $ 3,034,774$ Contract Non-instructional 329,466 $ 813,490 $ 1,142,957$ Contract Instructional Aides 0 734,901 734,901 Other Non-instructional 71,000 80,000 151,000 Other Instructional Aides 0 0 0 Students 0 0 0 Total Classified Salaries 400,466 $ 1,628,392 $ 2,028,858 $ Total Salaries 1,447,095 $ 3,616,537 $ 5,063,632 $

Total Staff Benefits 416,595 $ 1,179,500 $ 1,596,094 $

Total Materials and Supplies 17,239 $ 30,000 $ 47,239 $

Contracted Services 0 $ 0 $ 0 $ Lease of Equipment & Facilities 0 0 0 Utilities 0 0 0 Other Operating 54,160 91,545 145,705 Total Operating 54,160 $ 91,545 $ 145,705 $

Buildings 0 $ 0 $ 0 $ Equipment-New & Replacement 0 0 0 Other Capital Outlay 15,000 102,172 117,172 Total Capital Outlay 15,000 $ 102,172 $ 117,172 $

TOTAL EXPENSES 1,950,089 $ 5,019,754 $ 6,969,843 $

Transfers-in 861,656 $ 3,328,727 $ 4,190,383 $ Other Sources 0 0 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 861,656 $ 3,328,727 $ 4,190,383 $

Net Change in Fund Balance (5,239) $ (29,860) $ (35,099) $ Beginning Balance, July 1 0 0 35,099Adjustments to Beginning Balance 0 0 0NET FUND BALANCE, June 30 (5,239) $ (29,860) $ 0$

35


Fund 122Special Education

REVENUEFederal Other FederalTotal Federal Revenue

State Special Education Apportionment Department of Rehabilitation

STRS On-Behalf PaymentsTotal State Revenue

Local Other LocalTotal Local Revenue

TOTAL REVENUE






TOTAL EXPENSES

Transfers-in Other SourcesTransfers-out ContingencyOther OutgoTOTAL TRANSFERS/OTHER SOURCES


TOTAL DISTRICT


0 $ 0 $ 0 $ 0 $ 0 $ 0 $

2,729,684 $ 2,751,607 $ 2,609,679 $ 0 0 0 0 109,826 134,681

2,729,684 $ 2,861,433 $ 2,744,360 $

0 $ 0 $ 0 $ 0 $ 0 $ 0 $

2,729,684 $ 2,861,433 $ 2,744,360 $

921,672 $ 722,527 $ 928,557 $ 1,288,820 1,203,558 1,362,327

581,247 651,635 680,714 63,095 208,447 63,176

2,854,833 $ 2,786,167 $ 3,034,774 $ 1,046,950 $ 1,004,358 $ 1,142,957 $

734,695 556,691 734,901 171,000 220,624 151,000

0 0 0 0 120,424 0

1,952,646 $ 1,902,097 $ 2,028,858 $ 4,807,479 $ 4,688,264 $ 5,063,632 $

1,291,505 $ 1,381,123 $ 1,596,094 $

27,314 $ 57,800 $ 47,239 $

0 $ 153,974 $ 0 $ 0 0 0 0 28 0

935,778 41,816 145,705 935,778 $ 195,817 $ 145,705 $

0 $ 0 $ 0 $ 0 168,928 0

60,311 16,895 117,172 60,311 $ 185,823 $ 117,172 $

7,122,387 $ 6,508,826 $ 6,969,843 $

3,600,870 $ 3,113,555 $ 4,190,383 $ 0 0 0 0 (222,896) 0 0 0 0 0 0 0

3,600,870 $ 2,890,659 $ 4,190,383 $

(791,833) $ (756,733) $ (35,099) $ 791,833 791,833 35,099

0 0 0 0 $ 35,099 $ 0 $

36


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



FEDERAL WORK STUDY FUND

37


FEDERAL WORK STUDY Fund 123

Federal Work Study is a federal program providing financial aid to students in the form of compensation for work performed for on-campus and off-campus work. The district is required to contribute 25% of the total funds compensated to work-study employees. Beginning with the 2000/01 year, institutions were required to spend at least 7% of the work-study allocation to pay students performing community service work.

38


Fund 123Federal Work Study

2016-17 BUDGETS


Federal Federal Work Study 150,959 $ 311,404 $ 462,363 $ Other Federal 0 0 0 TOTAL REVENUE 150,959 $ 311,404 $ 462,363 $

EXPENSESOther Non-Teachers 0 $ 0 $ 0 $ Total Certificated Salaries 0 $ 0 $ 0 $

Other Non-instructional 0 $ 0 $ 0 $ Students-FWS 201,279 415,205 616,484 Total Classified Salaries 201,279 $ 415,205 $ 616,484 $

Total Staff Benefits 0 $ 0 $ 0 $

Total Materials and Supplies 0 $ 0 $ 0 $

Total Operating 0 $ 0 $ 0 $

Total Capital Outlay 0 $ 0 $ 0 $

TOTAL EXPENSES 201,279 $ 415,205 $ 616,484 $

Transfers-in 50,320 $ 103,801 $ 154,121 $ Other Sources 0 0 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 50,320 $ 103,801 $ 154,121 $

Net Change in Fund Balance 0 $ 0 $ 0 $ Beginning Balance, July 1 0 0 0 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ 0 $

39


Fund 123Federal Work Study

REVENUEFederal Federal Work Study Other FederalTOTAL REVENUE

EXPENSESOther Non-TeachersTotal Certificated Salaries

Other Non-instructionalStudents-FWSTotal Classified Salaries



Total Operating

Total Capital Outlay

TOTAL EXPENSES



TOTAL DISTRICT


462,363 $ 475,506 $ 462,363 $ 0 0 0

462,363 $ 475,506 $ 462,363 $

0 $ 0 $ 0 $ 0 $ 0 $ 0 $

0 $ 0 $ 0 $ 616,484 537,601 616,484 616,484 $ 537,601 $ 616,484 $

0 $ 0 $ 0 $

0 $ 15,666 $ 0 $

0 $ 13,928 $ 0 $

0 $ 0 $ 0 $

616,484 $ 567,194 $ 616,484 $

154,121 $ 134,400 $ 154,121 $ 0 0 0 0 (42,712) 0 0 0 0 0 0 0

154,121 $ 91,688 $ 154,121 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 $ 0 $ 0 $

40


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



PARKING FUND

41


PARKING Fund 125

This fund collects all revenues and expenses associated with providing parking services at both campuses. Revenues are derived from sales of parking decals, daily permits, and fees from special events. Expenditures are restricted by state law to road and parking lot maintenance, parking security costs, related operating overhead and public transportation for students and staff. Fees from parking permits are governed by the state Education Code section 76360. We are projecting an excess of operating expenses over revenue of $232,139, which will be covered, as in prior years, by a transfer in from the General Purpose Fund to allow the Parking Fund to break even for the year. There is no fund balance in the Parking Fund at this moment. Unlike the health fee, the parking fee does not rise automatically with the Consumer Price Index. This results in continued reductions to security services for parking and virtually no dollars available for parking lot maintenance.

42


Fund 125 Parking

2016-17 BUDGETS

Adopted Budget Actual BudgetREVENUE 15/16 15/16 16/17

State Other State 0 $ 0 $ 0 $ Total State Revenue 0 $ 0 $ 0 $

Local Decals 1,291,000 $ 1,276,103 $ 1,084,245 $ Daily Permits 644,000 803,225 731,342 Special Events Parking 349,000 365,461 340,502

Other Local Revenue 0 13,354 0 Total Local Revenue 2,284,000 $ 2,458,143 $ 2,156,089 $

TOTAL REVENUE 2,284,000 $ 2,458,143 $ 2,156,089 $

EXPENSESContract Teachers 0 $ 0 $ 0 $ Contract Non-teachers 0 0 0 Other Teachers 0 0 0 Other Non-teachers 0 0 0 Total Certificated Salaries 0 $ 0 $ 0 $ Contract Non-instructional 892,808 $ 913,255 $ 688,616 $ Contract Instructional Aides 0 0 0 Other Non-instructional 170,000 482,030 270,001 Other Instructional Aides 0 0 0 Students 0 144,506 0 Total Classified Salaries 1,062,808 $ 1,539,790 $ 958,616 $ Total Salaries 1,062,808 $ 1,539,790 $ 958,616 $

Total Staff Benefits 340,703 $ 393,884 $ 290,024 $


Contracted Services 0 $ 98,643 $ 0 $ Lease of Equipment & Facilities 0 0 0 Utilities 0 0 0 Other Operating 204,622 70,076 143,720 Total Operating 204,622 $ 168,720 $ 143,720 $

Site Improvement 0 $ 0 $ 0 $ Buildings 0 0 0 Equipment-New & Replacement 0 0 0 Other Capital Outlay 0 0 0 Total Capital Outlay 0 $ 0 $ 0 $

TOTAL EXPENSES 1,608,133 $ 2,102,394 $ 1,392,360 $

Transfers-in 320,000 $ 640,118 $ 232,139 $ Other Sources 0 0 0 Transfers-out (995,867) (995,867) (995,867)Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES (675,867)$ (355,749)$ (763,729)$

Net Change in Fund Balance 0 $ 0 $ 0 $ Beginning Balance, July 1 0 0 0 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ 0 $

43


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



CAMPUS CENTER USE FEES FUND

45


CAMPUS CENTER USE FEES

Fund 128 Revenues are generated by collecting a mandatory fee for use of the campus centers at each institution. The proceeds are isolated by campus and are restricted for the following purposes in order of priority: 1) retirement of Certificates of Participation financing the campus center expansion and renovation projects, 2) repair and replacement of existing student campus center facilities, and 3) personnel support of campus center operations. In November 2006, the district issued a Certificate of Participation for $11.33 million, which paid for a portion of the new Foothill Campus Center building and a portion of the renovation of the De Anza Campus Center building. The campus center student use fees from both campuses will cover the annual debt service. Although the Campus Center Use Fee Fund is projecting a deficit of approximately $95,000 for 2016/17, this over-expenditure is intentional in order to utilize the accumulated fund balance from the prior year. Most of the expenses that will reduce the fund balance will be related to capital projects for the campus centers at both colleges.

46


Fund 128Campus Center Use Fees

2016-17 BUDGETS


Local Campus Center Use Fees 950,000 $ 1,269,273 $ 2,219,273 $ Interest Income 0 0 0

STRS On-Behalf Payments 6,401 0 6,401 Other Local 0 0 0 TOTAL REVENUE 956,401 $ 1,269,273 $ 2,225,674 $

EXPENSESContract Non-Teachers 87,183 $ 0 $ 87,183 $ Total Certificated Salaries 87,183 $ 0 $ 87,183 $

Contract Non-instructional 132,377 $ 417,665 $ 550,042 $ Contract Instructional Aides 0 0 0 Other Non-instructional 2,000 41,000 43,000 Other Instructional Aides 0 0 0 Students 0 0 0 Total Classified Salaries 134,377 $ 458,665 $ 593,042 $



Contracted Services 0 $ 0 $ 0 $ Lease of Equipment & Facilities 0 0 0 Utilities 0 0 0 Other Operating 100,526 60,500 161,026 Total Operating 100,526 $ 60,500 $ 161,026 $

Buildings 0 $ 0 $ 0 $ Equipment-New & Replacement 0 0 0 Other Capital Outlay 0 142,350 142,350 Total Capital Outlay 0 $ 142,350 $ 142,350 $

TOTAL EXPENSES 431,401 $ 854,459 $ 1,285,860 $

Transfers-in 0 $ 0 $ 0 $ Other Sources 0 0 0 Transfers-out (490,695) (544,031) (1,034,726)Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES (490,695)$ (544,031)$ (1,034,726)$

Net Change in Fund Balance 34,305$ (129,217)$ (94,912)$ Beginning Balance, July 1 149,246 246,749 395,995 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 183,551 $ 117,532 $ 301,083 $

47


Fund 128Campus Center Use Fees

2016-17 BUDGETS

REVENUELocal Campus Center Use Fees Interest Income

STRS On-Behalf Payments Other LocalTOTAL REVENUE

EXPENSESContract Non-TeachersTotal Certificated Salaries

Contract Non-instructionalContract Instructional AidesOther Non-instructionalOther Instructional AidesStudentsTotal Classified Salaries





TOTAL EXPENSES



TOTAL DISTRICT


2,305,000 $ 2,272,659 $ 2,219,273 $ 0 0 0 0 5,219 6,401 0 0

2,305,000 $ 2,277,879 $ 2,225,674 $

76,564 $ 55,486 $ 87,183 $ 76,564 $ 55,486 $ 87,183 $

553,897 $ 528,332 $ 550,042 $ 0 0 0

70,000 11,106 43,000 0 0 0 0 38,308 0

623,897 $ 577,746 $ 593,042 $

243,997 $ 257,554 $ 260,965 $

75,000 $ 69,892 $ 41,294 $

0 $ 57,512 $ 0 $ 0 700 0 0 35,757 0

228,000 82,255 161,026 228,000 $ 176,223 $ 161,026 $

0 $ 318,665 $ 0 $ 0 49,979 0

400,000 0 142,350 400,000 $ 368,643 $ 142,350 $

1,647,458 $ 1,505,544 $ 1,285,860 $

0 $ 0 $ 0 $ 0 0 0

(1,032,344) (1,035,899) (1,034,726)0 0 0 0 0 0

(1,032,344)$ (1,035,899)$ (1,034,726)$

(374,802)$ (263,565)$ (94,912)$ 659,560 659,560 395,995

0 0 0 284,758 $ 395,995 $ 301,083 $

48


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



ENTERPRISE FUND

49


ENTERPRISE FUND FOOTHILL and DE ANZA CAMPUS CENTERS

FLINT CENTER The Enterprise Fund is accounted for in a manner whereby the total costs of providing goods and

services are financed or recovered primarily through user charges. Enterprise operations are

comprised of the Foothill and De Anza College Campus Centers and the Flint Center for the

Performing Arts. The Campus Centers include the two Bookstores and De Anza Dining Services.

Financial activity in the Enterprise Fund is measured by gross margins and net profit rather than by

the governmental budget to actual measurement.

Foothill Enterprise Fund

Bookstore

Sales are expected to be flat in 2016/17, with decreases in textbook rental income and increases in various commissions. Total expenses are expected to be similar to 2015/16. A net profit of $25,621 has been projected for the year. De Anza Enterprise Fund

Bookstore

Projected revenue growth is expected to increase slightly from 2015/16, and textbook rental income is expected to continue to increase. Total expenses are expected to increase, mainly due to rising salaries and benefits expenses. A net profit of $163,681 has been projected for the year. Dining Services

Dining Services is budgeting a modest increase in revenue over 2015/16. Total expenses are expected to increase, mainly due to rising salaries and benefits expenses. Food costs are also expected to increase; however, negotiations are underway with vendors to lower these costs by an estimated two percent during fiscal year 2016/17. A conservative net profit of $81,090 has been projected for the year.

A net profit of $244,771 has been budgeted for the De Anza Campus Center:

• Bookstore – $163,681 Net Profit

• Dining Services – $81,090 Net Profit

50


Flint Center

Total revenues for Flint Center are budgeted at $463,839 for fiscal year 2016/17. The 38%

decrease in revenue from the prior year is due to the Flint Parking Structure repairs beginning July

1, 2016, which will only allow events Friday through Sunday. The goal is to book every available

weekend date and to maximize revenue to its fullest potential.

Expenses are budgeted at $584,509, which is $84,423 lower than last year, to adjust for the

anticipated decrease in revenue.

A deficit of approximately $121,000 is anticipated for fiscal year 2016/17 and the accumulated fund

balance from prior years will cover this deficit.

51

Foothill-DeAnza Community College District

Enterprise Fund

2016-17 BUDGETS

Foothill De Anza Flint Total REVENUE College College Center Enterprise

Local Sales 3,401,994 $ 6,947,000 $ 0 $ 10,348,994 $ Other Local 162,000 810,236 463,839 1,436,075

TOTAL REVENUE 3,563,994 $ 7,757,236 $ 463,839 $ 11,785,069 $

EXPENSESCost of Sales 2,673,900 $ 4,725,800 $ 0 $ 7,399,700 $

Management Salaries 111,695 $ 222,089 $ 0 $ 333,784 $ Contract Salaries 250,185 818,089 19,850 1,088,124 Student Salaries 73,759 582,955 0 656,714 Other 75,234 75,107 0 150,341 Total Salaries 510,873 $ 1,698,240 $ 19,850 $ 2,228,963 $

Total Staff Benefits 184,100 $ 439,812 $ 7,650 $ 631,562 $

General Administration 80,000 $ 548,022 $ 0 $ 628,022 $ Depreciation 39,100 17,855 0 56,955 Utilities 17,500 55,838 45,000 118,338 Other Operating 0 0 512,009 512,009 Total Operating 136,600 $ 621,715 $ 557,009 $ 1,315,324 $

Buildings 0 $ 0 $ 0 $ 0 $ Equipment-New & Replacement 0 0 0 0 Other Capital Outlay 0 0 0 0 Total Capital Outlay 0 $ 0 $ 0 $ 0 $

TOTAL EXPENSES 3,505,473 $ 7,485,567 $ 584,509 $ 11,575,549 $

Transfers-in 0 $ 0 $ 0 $ 0 $ Other Sources 0 0 0 0 Transfers-out 0 0 0 0 Contingency 0 0 0 0 Other Outgo (32,900) (26,898) 0 (59,798)TOTAL TRANSFERS/OTHER SOURCES (32,900)$ (26,898)$ 0$ (59,798)$

Net Increase (Decrease) in Retained Earnings 25,621 $ 244,771 $ (120,670) $ 149,722 $ Beginning Balance, July 1 (17,283) 3,342,998 2,269,501 5,595,216 Adjustments to Beginning Balance 0 0 0 0 NET FUND BALANCE, June 30 8,338 $ 3,587,769 $ 2,148,831 $ 5,744,938 $

52


Enterprise Fund

2016-17 BUDGETS

REVENUELocal Sales Other Local

TOTAL REVENUE

EXPENSESCost of Sales

Management SalariesContract SalariesStudent SalariesOtherTotal Salaries


General AdministrationDepreciationUtilitiesOther OperatingTotal Operating


TOTAL EXPENSES


Net Increase (Decrease) in Retained EarningsBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30

TOTAL ENTERPRISE


9,789,874 $ 9,868,780 $ 10,348,994 $ 1,590,001 1,852,014 1,436,075

11,379,875 $ 11,720,794 $ 11,785,069 $

7,087,983 $ 7,036,030 $ 7,399,700 $

290,689 $ 352,266 $ 333,784 $ 999,709 1,086,777 1,088,124 616,532 630,275 656,714 263,482 146,886 150,341

2,170,412 $ 2,216,204 $ 2,228,963 $

614,065 $ 627,804 $ 631,562 $

607,037 $ 911,616 $ 628,022 $ 53,322 62,096 56,955

120,170 119,134 118,338 596,432 516,412 512,009

1,376,961 $ 1,609,257 $ 1,315,324 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 $ 0 $ 0 $

11,249,421 $ 11,489,295 $ 11,575,549 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 0 0

(66,852) (79,634) (59,798)(66,852)$ (79,634)$ (59,798)$

63,602 $ 151,866 $ 149,722 $ 5,443,351 5,443,351 5,595,216

0 0 0 5,506,953 $ 5,595,216 $ 5,744,938 $

53


Enterprise Fund

2016-17 BUDGETS


TOTAL REVENUE






TOTAL EXPENSES



FOOTHILL COLLEGE-TOTAL CAMPUS CENTER


3,401,994 $ 3,059,804 $ 3,401,994 $ 162,000 199,605 162,000

3,563,994 $ 3,259,409 $ 3,563,994 $

2,673,900 $ 2,420,922 $ 2,673,900 $

116,300 $ 139,280 $ 111,695 $ 260,500 285,484 250,185 76,800 74,426 73,759

102,000 75,234 75,234 555,600 $ 574,424 $ 510,873 $

184,100 $ 184,479 $ 184,100 $

80,000 $ 161,629 $ 80,000 $ 39,100 26,099 39,100 17,500 18,276 17,500

0 0 0 136,600 $ 206,003 $ 136,600 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 $ 0 $ 0 $

3,550,200 $ 3,385,829 $ 3,505,473 $

0$ 0$ 0$ 0 0 0 0 0 0 0 0 0

(32,900) (41,302) (32,900)(32,900)$ (41,302)$ (32,900)$

(19,106) $ (167,722) $ 25,621 $ 150,439 150,439 (17,283)

0 0 0 131,333 $ (17,283) $ 8,338 $

54


Enterprise Fund

2016-17 BUDGETS


TOTAL REVENUE






TOTAL EXPENSES



DE ANZA COLLEGE-TOTAL CAMPUS CENTER


6,387,880 $ 6,808,977 $ 6,947,000 $ 739,595 902,615 810,236

7,127,475 $ 7,711,591 $ 7,757,236 $

4,414,083 $ 4,615,108 $ 4,725,800 $

174,389 $ 212,986 $ 222,089 $ 719,312 780,922 818,089 539,732 555,849 582,955 161,482 71,653 75,107

1,594,915 $ 1,621,410 $ 1,698,240 $

422,362 $ 437,079 $ 439,812 $

527,037 $ 749,987 $ 548,022 $ 14,222 35,997 17,855 57,670 55,858 55,838

0 0 0 598,929 $ 841,842 $ 621,715 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 $ 0 $ 0 $

7,030,289 $ 7,515,438 $ 7,485,567 $

0 $ 0 $ 0 $ 0 0 0 0 0 0 0 0 0

(33,952) (38,332) (26,898)(33,952)$ (38,332)$ (26,898)$

63,234 $ 157,821 $ 244,771 $ 3,185,177 3,185,177 3,342,998

0 0 0 3,248,411 $ 3,342,998 $ 3,587,769 $

55


Flint Center


Local Event 0 $ 0 $ 0 $ Theatre Services 0 0 0 Box Office 0 0 0 Concession 0 0 0 Interest Income 10,549 11,338 9,885 Other Local 677,857 738,456 453,954

TOTAL REVENUE 688,406 $ 749,794 $ 463,839 $

EXPENSESContract Teachers 0 $ 0 $ 0 $ Contract Non-teachers 0 0 0Other Teachers 0 0 0Other Non-teachers 0 0 0Total Certificated Salaries 0 $ 0 $ 0 $ Contract Non-instructional 19,897 $ 20,370 $ 19,850 $ Contract Instructional Aides 0 0 0Other Non-instructional 0 0 0Other Instructional Aides 0 0 0Students 0 0 0Total Classified Salaries 19,897 $ 20,370 $ 19,850 $ Total Salaries 19,897 $ 20,370 $ 19,850 $



Contracted Services 534,116 $ 482,262 $ 492,912 $ Lease of Equipment & Facilities 0 0 0 Utilities 45,000 45,000 45,000 Other Operating 62,316 34,150 19,097 Total Operating 641,432 $ 561,412 $ 557,009 $

Buildings 0 $ 0 $ 0 $ Equipment-New & Replacement 0 0 0Other Capital Outlay 0 0 0Total Capital Outlay 0 $ 0 $ 0 $

TOTAL EXPENSES 668,932 $ 588,028 $ 584,509 $

NET INCOME FROM OPERATIONS 19,474 $ 161,766 $ (120,670) $

Transfers-in 0 $ 0 $ 0 $ Other Sources 0 0 0Transfers-out 0 0 0Contingency 0 0 0Other Outgo 0 0 0TOTAL TRANSFERS/OTHER SOURCES 0 $ 0 $ 0 $

Net Change in Fund Balance 19,474 $ 161,766 $ (120,670) $ Beginning Balance, July 1 2,107,735 2,107,735 2,269,501 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 2,127,209 $ 2,269,501 $ 2,148,831 $

2016-17 BUDGETS

56


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



CHILD DEVELOPMENT FUND

57


CHILD DEVELOPMENT Fund 300

The Child Development Fund supports the costs associated with the Child Development Center located at De Anza College. The De Anza Child Development Center provides services to students from both Foothill College and De Anza College, as well as non-students living in the community. Providing childcare to children between the ages of one and six years old, the center is also utilized as a facility for Early Childhood Education students to observe and train. For 2016/17, the Child Development Center plans to operate year-round, utilizing seven out of nine classrooms. The Child Development Center anticipates serving approximately 122 full-time and six part-time full-fee-paying children, and 35 full-time children who are state-subsidized. We are budgeting $1.82 million in revenue from local parent fees, $274,528 from state contracts, $424,227 from state tax bailout funds, and $39,500 in revenue for federal and state food reimbursement. We are budgeting total revenue and related expenses of approximately $2.6 million for the Child Development Fund.

58


Fund 300Child Development

2016-17 BUDGETS


Federal Child Care Food Program 38,000 $ 37,120 $ 38,000 $ Other Federal 0 0 0 Total Federal Revenue 38,000 $ 37,120 $ 38,000 $

State Department of Education 256,827 $ 277,529 $ 274,528 $ Child Dev. Center Tax Bailout 409,599 424,227 424,227 Child Care Food Program 1,500 1,320 1,500

STRS On-Behalf Payments 0 43,031 52,769 Other State 0 0 0 Total State Revenue 667,926 $ 746,107 $ 753,024 $

Local Parent Fees 0 $ 0 $ 0 $ Parent Fees - Non Certified 1,812,982 1,713,669 1,828,108 Other Local 0 0 0 Interest Income 0 0 0 Total Local Revenue 1,812,982 $ 1,713,669 $ 1,828,108 $

TOTAL REVENUE 2,518,908 $ 2,496,897 $ 2,619,132 $

EXPENSESContract Teachers 0 $ 0 $ 0 $ Contract Non-Teachers 419,309 461,219 451,157 Other Teachers 0 0 0 Other Non-Teachers 340,490 295,611 281,472 Total Certificated Salaries 759,799 $ 756,830 $ 732,629 $ Contract Non-instructional 814,733 $ 789,079 $ 857,391 $ Contract Instructional Aides 0 0 0 Other Non-instructional 200,156 234,226 252,300 Other Instructional Aides 0 0 0 Students 93,584 48,975 51,624 Total Classified Salaries 1,108,473 $ 1,072,280 $ 1,161,314 $ Total Salaries 1,868,272 $ 1,829,111 $ 1,893,944 $



Contracted Services 0 $ 10,477 $ 0 $ Lease of Equipment & Facilities 0 0 0 Utilities 0 0 0 Other Operating 41,300 10,114 45,000 Total Operating 41,300 $ 20,592 $ 45,000 $

Buildings 0 $ 63,423 $ 0 $ Equipment-New & Replacement 0 0 0 Other Capital Outlay 0 1,400 0 Total Capital Outlay 0 $ 64,823 $ 0 $

TOTAL EXPENSES 2,518,908 $ 2,650,110 $ 2,657,969 $

Transfers-in 0 $ 0 $ 38,837 $ Other Sources 0 0 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 0 $ 0 $ 38,837 $

Net Change in Fund Balance 0$ (153,214)$ 0$ Beginning Balance, July 1 946,483 946,483 793,270 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 946,483$ 793,270$ 793,270$

59


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



STUDENT FINANCIAL AID FUND

61


STUDENT FINANCIAL AID

Fund 700 These funds are used for federal, state, and local financial aid programs. The federal programs include Pell Grants, Supplemental Educational Opportunity Grants (SEOG), and AmeriCorps community service initiative grants. The state programs include Extended Opportunity Programs and Services (EOPS) grants, Cal Grants, and the Full-Time Student Success Grant (FTSSG). Local programs include a variety of scholarships. For 2016/17, we are budgeting $27 million in revenue, which includes $550,000 in scholarships and other revenues from the Foundation, and we are budgeting $27 million in expenses.

62


Fund 700Student Financial Aid

2016-17 BUDGETS


Federal Pell Grants 5,140,000 $ 19,379,000 $ 24,519,000 $ Other Federal 20,000 20,000 40,000 Total Federal Revenue 5,160,000 $ 19,399,000 $ 24,559,000 $

State EOPS 0 $ 0 $ 0 $ Cal Grant 440,000 1,480,000 1,920,000 Other State 0 0 0 Total State Revenue 440,000 $ 1,480,000 $ 1,920,000 $

Local Interest Income 0 $ 0 $ 0 $ Other Local 250,000 300,000 550,000 Total Local Revenue 250,000 $ 300,000 $ 550,000 $

TOTAL REVENUE 5,850,000 $ 21,179,000 $ 27,029,000 $

EXPENSES

Operating Expenses 250,000 $ 300,000 $ 550,000 $

Student Grants 5,600,000 20,879,000 26,479,000

TOTAL EXPENSES 5,850,000 $ 21,179,000 $ 27,029,000 $

Transfers-in 0 $ 0 $ 0 $ Other Sources 0 0 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 0 $ 0 $ 0 $

Net Change in Fund Balance 0 $ 0 $ 0 $ Beginning Balance, July 1 0 0 72,056 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ 72,056 $

63


Fund 700Student Financial Aid

2016-17 BUDGETS

REVENUEFederal Pell Grants Other FederalTotal Federal Revenue

State EOPS Cal Grant Other StateTotal State Revenue

Local Interest Income Other LocalTotal Local Revenue

TOTAL REVENUE

EXPENSES

Operating Expenses

Student Grants

TOTAL EXPENSES



TOTAL DISTRICT


22,014,754 $ 21,323,886 $ 24,519,000 $ 55,000 55,485 40,000

22,069,754 $ 21,379,371 $ 24,559,000 $

0 $ 0 $ 0 $ 1,296,000 1,977,622 1,920,000

0 0 0 1,296,000 $ 1,977,622 $ 1,920,000 $

0 $ 0 $ 0 $ 500,000 486,885 550,000 500,000 $ 486,885 $ 550,000 $

23,865,754 $ 23,843,878 $ 27,029,000 $

500,000 $ 477,886 $ 550,000 $

23,365,754 23,552,489 26,479,000

23,865,754 $ 24,030,375 $ 27,029,000 $

0 $ 185,504 $ 0 $ 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 185,504 $ 0 $

0 $ (993) $ 0 $ 73,049 73,049 72,056

0 0 073,049 $ 72,056 $ 72,056 $

64


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



INTERNAL SERVICE FUND

65


INTERNAL SERVICE

Fund 600 The purpose of this fund is to separately account for services provided on a district-wide basis. Costs associated with providing health benefits, workers’ compensation, extended sick leave, and post-retirement benefits are to be accounted for in the Internal Service Fund, and an appropriate service rate is charged to each of the other funds. In the past, this fund was used almost exclusively as an accounting convenience to charge benefits in one fund and then distribute them to all other funds. Any positive or negative ending balances were, and still are, closed to the General Purpose Fund at year-end.

The unrestricted balance in the Internal Service Fund is referred to as the “Rate Stabilization Fund” and is used to offset and stabilize erratic benefit cost increases so that increasing costs can be “smoothed out” more gradually. In June 2016, after four years of experience with the CalPERS program, an in-depth analysis of employee contributions and plan costs was performed. This analysis confirmed that a transfer of $3.7 million was due to the General Fund from the Rate Stabilization Fund for past benefit expenses paid by the district. For the 2016/17 fiscal year, we are recommending a transfer of $1.5 million from the General Purpose Fund to the Internal Service Fund for contribution to the California Employers’ Retiree Benefits Trust (CERBT) for Other Post-Employment Benefits (OPEB) liability. This has been budgeted for in the General Purpose Fund, and we will bring an agenda item to the Board of Trustees authorizing the district to make this contribution.

66


Fund 600Internal Service

2016-17 BUDGETS

Active TotalREVENUE Employees Retirees Fund 600

Contributions - Active Benefits 46,582,538$ 0$ 46,582,538$

Contributions - Retiree Benefits 0 7,425,500 7,425,500

Employee Contributions 0 0 0

TOTAL REVENUE 46,582,538$ 7,425,500$ 54,008,038$

EXPENSESMedical/Prescription/Dental/Vision 20,314,013 $ 7,425,500 $ 27,739,514 $ Retirement 21,984,406 0 21,984,406 Worker's Comp/Ext Sk Lv/Vac Pay 2,647,700 0 2,647,700 Unemployment Insurance 209,800 0 209,800 Other 1,464,145 0 1,464,145 TOTAL EXPENSES 46,620,064 $ 7,425,500 $ 54,045,564 $

Transfers-in 0$ 1,500,000$ 1,500,000$ Other Sources 0 0 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 (1,500,000) (1,500,000)TOTAL TRANSFERS/OTHER SOURCES 0$ 0$ 0$

Net Change in Fund Balance (37,526)$ 0$ (37,526)$ Beginning Balance, July 1 0 0 10,274,471 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 (37,526)$ 0 $ 10,236,945 $

67


Fund 600Internal Service

2016-17 BUDGETS

REVENUE

Contributions - Active Benefits

Contributions - Retiree Benefits

Employee Contributions

TOTAL REVENUE

EXPENSESMedical/Prescription/Dental/VisionRetirementWorker's Comp/Ext Sk Lv/Vac PayUnemployment InsuranceOtherTOTAL EXPENSES

Transfers-inOther SourcesTransfers-outContingencyOther OutgoTOTAL TRANSFERS/OTHER SOURCES


ACTIVE EMPLOYEES AND RETIREES


35,901,616$ 38,039,975$ 46,582,538$

6,772,007 7,134,657 7,425,500

0 5,009,910 0

42,673,623$ 50,184,542$ 54,008,038$

19,255,164$ 27,054,297$ 27,739,514$ 20,153,222 20,094,452 21,984,406 2,449,800 1,384,015 2,647,700

216,600 204,757 209,800 598,838 1,447,021 1,464,145

42,673,623$ 50,184,542$ 54,045,564$

2,500,000$ 1,500,000$ 1,500,000$ 0 0 0 0 (3,700,797) 0 0 0 0

(2,500,000) (1,500,000) (1,500,000)0$ (3,700,797)$ 0$

0$ (3,700,797)$ (37,526)$ 13,975,268 13,975,268 10,274,471

0 0 0 13,975,268$ 10,274,471$ 10,236,945$

68


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



CAPITAL PROJECTS FUND

69


CAPITAL PROJECTS Fund 400

Each account in this fund represents a specific capital project of sufficient importance to warrant

separate accounting from the General Purpose Fund. All project budgets, budget transfers, and

actual project expenditures are reviewed by the Audit and Finance subcommittee of the Board and

then are approved by the Board of Trustees and, if appropriate, state agencies.

Budgets are reported on a project basis, whereas actual revenues and expenditures are accounted for

on both a project and fiscal year basis. Funding may come from either outside sources, such as

state sources, General Obligation Bonds, borrowings or donations, or from transferring resources

from internal funds that will receive the benefit from the assets being created. Plant Services

assumes fiscal responsibility for most of these financial accounts and reconciles these accounts with

the project cost accounting system. The district currently has a number of major capital outlay

projects, clean energy projects and scheduled maintenance projects either under construction or in

various queues.

Capital Projects:

The 2016/17 Budget Act provides $184.6 million for deferred maintenance, instructional

equipment, and specified water conservation projects. These resources allow districts to protect

investments previously made in facilities, and to improve students’ experiences by investing in new

instructional equipment. For 2016/17, the district will receive $4,364,524 for Physical Plant &

Instructional Support, for which no local match is required. Of this, $4,114,524 is budgeted in the

Capital Projects Fund and $250,000 is budgeted in the Restricted and Categorical Fund.

At the November 2012 statewide general election, voters approved Proposition 39, the California

Clean Energy Jobs Act of 2012, which allocates revenue to local education agencies to support

energy efficiency and alternative energy projects, along with related improvements and repairs that

contribute to reduced operating costs and improved health and safety conditions in public schools.

Proposition 39 provides for annual transfers from the state’s general fund to the clean energy jobs

creation fund for a period of five years beginning in 2013/14 through 2017/18. For 2016/17, the

district will receive an allocation of $990,244 for energy efficiency and renewable generation

projects, which is budgeted in the Capital Projects Fund.

70


Measure E Projects:

On November 2, 1999, voters in the district's service area approved by a 71.9% margin a $248

million bond (Measure E) to renovate and expand college facilities to meet current health, safety

and instruction standards. The projects include replacing aging roofs and deteriorating plumbing

and electrical systems; refurbishing classrooms, science laboratories and restrooms; and

constructing science and high-tech computer labs, classrooms and school facilities. The district has

already completed the issuance of bonds in three series, Series A Bonds of $99.9 million, Series B

Bonds of $90.1 million, and Series C Bonds of $57.8 million. At fiscal year end June 30, 2016, the

last bond series and interest earnings proceeds were expended. The final projects were completed

and the bond measure closed.

Measure C Projects:

On June 6, 2006, voters in the district’s service area approved by a 65.69% margin a $490.8 million

General Obligation bond (Measure C). In May 2007, the district issued Series A bonds of $149.9

million and Series B bonds of $99.9 million. In June 2011, the district issued Measure C, Series C

bonds for $184 million. The bond measure will enable the district to upgrade electrical, heating,

and ventilation systems; upgrade fire/seismic safety; repair leaky roofs, improve disabled access,

repair/expand classrooms for nurses/paramedics; upgrade technology; and repair, construct, acquire,

and equip buildings, classrooms, libraries, sites, and science/computer labs.

71


Fund 400Capital Projects

2016-17 BUDGETS


State 3,629,037 $ 1,989,657 $ 6,303,419 $ Local 462,500 1,146,243 600,000

TOTAL REVENUE 4,091,537 $ 3,135,899 $ 6,903,419 $

EXPENSESContract Teachers 0 $ 0 $ 0 $ Contract Non-Teachers 0 0 0 Other Teachers 0 0 0 Other Non-Teachers 0 0 0 Total Certificated Salaries 0 $ 0 $ 0 $ Contract Non-instructional 1,780,789 $ 1,161,861 $ 1,371,235 $ Contract Instructional Aides 0 0 0 Other Non-instructional 0 83,435 0 Other Instructional Aides 0 0 0 Students 0 0 0 Total Classified Salaries 1,780,789 $ 1,245,296 $ 1,371,235 $ Total Salaries 1,780,789 $ 1,245,296 $ 1,371,235 $



Contracted Services 0 $ 3,589,455 $ 0 $ Lease of Equipment & Facilities 0 38,712 0 Utilities 0 0 0 Other Operating 10,272,791 4,491,784 7,029,341 Total Operating 10,272,791 $ 8,119,952 $ 7,029,341 $

Site Improvement 0 $ 0 $ 0 $ Buildings 0 44,517,261 0 Equipment-New & Replacement 0 6,151,637 0 Other Capital Outlay 44,599,214 218,715 31,593,653 Total Capital Outlay 44,599,214 $ 50,887,613 $ 31,593,653 $

TOTAL EXPENSES 57,353,157 $ 60,671,648 $ 40,523,173 $

Transfers-in 0 $ 10,038,017 $ 0 $ Other Sources 0 730,172 0 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo 0 0 0 TOTAL TRANSFERS/OTHER SOURCES 0 $ 10,768,189 $ 0 $

Net Change in Fund Balance (53,261,620)$ (46,767,560)$ (33,619,754)$ Beginning Balance, July 1 90,328,325 90,328,325 43,560,766 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 37,066,705 $ 43,560,766 $ 9,941,012 $

72


TotalUnrestricted

General Fund



TOTAL GENERAL

Fund 121/131 FUND





ALL FUNDSParking

Fund 125



Use FeesFund 128


EnterpriseFund 500



DEBT SERVICE FUND

73


DEBT SERVICE

Fund 200

This fund is for the repayment of current principal and interest due on the district’s general long-term debt and lease arrangements (Certificates of Participation). Resources are generally transferred into this fund from the fund or account that initiated the original debt or lease. This fund also accounts for the legally required reserves mandated by the various debt or lease issuances.

The district has issued several major debt instruments in recent years to finance large capital purchases. The debt instruments are as follows: • May 2000: The district issued $99.9 million of the General Obligation Bond, Series A, with effective interest rates of 4.25% to 6.26%. Payments of principal and interest are made August 1 and February 1 of each year.

• October 2003: The district issued $90.1 million of the General Obligation Bond, Series B, with effective interest rates of 2% to 5.79%. Payments of principal and interest are made August 1 and February 1 of each year.

• April 2005: The district entered into a capital lease agreement with CitiMortgage, Inc., since acquired by PNCEF, LLC, to finance the purchase and installation of Photovoltaic Solar Collecting Systems at Foothill College and De Anza College. The amount of the lease is $3,188,626 with a repayment term of over fifteen years. Savings from the utility charges will be used to service the debt payment each year. • October 2005: The district refinanced a portion ($22,165,000) of the General Obligation Bond, Series B (original value $90,100,063) with effective interest rates of 3% to 5.25%. Payments of principal and interest are made August 1 and February 1 of each year.

• October 2005: The district issued $57.9 million of the General Obligation Bond, Series C, with effective interest rates of 4.81% to 5.03%. Payments of principal and interest are made August 1 and February 1 of each year.

• November 2006: The district financed a Certificate of Participation for $11.33 million, with effective interest rates of 3.5% to 5%. Payments of principal and interest are made on September 1 and March 1 of each year. The estimated annual payment is $1,020,254. The financed amount of

75


the COP will be used for the renovation portion of the Foothill and De Anza Campus Center buildings and the Foothill Bookstore Equipment, Furniture and Fixtures.

• May 2007: The district issued $149,995,250 of the Election of 2006 General Obligation Bond, Series A, with effective interest rates of 4% to 5%. Payments of principal and interest are made August 1 and February 1 of each year.

• May 2007: The district issued $99,996,686 of the Election of 2006 General Obligation Bond, Series B, with effective interest rates of 4% to 5%. Payments of principal and interest are made August 1 and February 1 of each year.

• June 2011: The district issued $184 million of the Election of 2006 General Obligation Bond, Series C, with an effective interest rate of 5%. Payments of principal and interest are made August 1 and February 1 of each year.

• May 2012: The district issued a General Obligation Refunding Bond in an aggregate principal amount of $70,735,00 to pay for the current refunding of a portion of the district’s outstanding 2002 General Obligation Refunding Bonds, the advance refunding of a portion of the district’s outstanding Election of 1999 General Obligation Bonds, Series B, the advance refunding of a portion of the district’s outstanding Election of 1999 General Obligation Bonds, Series C, with effective interest rates of 0.25% to 5%. Payments of principal and interest are made August 1 and February 1 of each year. • August 2013: The district entered into a capital lease agreement with Capital One Public Funding, LLC, to refinance the 2003 Certificate of Participation of $18.2 million. The refinanced lease amount of $7.58 million constitutes the remainder of the refinanced $18.2 million COP with effective interest rates of 1.75% for a term of eight years. Payments of principal and interest are made on September 1 and March 1 of each year. The estimated annual payment is $1,155,260. • August 2014: The district issued a General Obligation Refunding Bond in an aggregate principal amount of $103,015,000, which will be used to refund portions of the district’s outstanding Election of 1999 General Obligation Bonds, Series C, Election of 2006 General Obligation Bonds, Series A, and Election of 2006 General Obligation Bonds, Series B, with effective interest rates of 0.86% to 3.36%. Payments of principal and interest are made August 1 and February 1 of each year.

76


• August 2015: The district issued a General Obligation Refunding Bond in an aggregate principal amount of $83,100,000, which will be used to refund portions of the district’s outstanding Election of 2006 General Obligation Bonds, Series A, and Election of 2006 General Obligation Bonds, Series B, with effective interest rates of 1% to 5%. Payments of principal and interest are made August 1 and February 1 of each year.

77

Final Net Unres Gen Self-Sustaining Parking CampusPayment FY 2016/17 Fund Fund Fund Center Use Fees Foothill

Debt Instruments Due Payments Fund 114 Fund 115 Fund 125 Fund 128 Enterprise

$3.3M Energy Project Lease 01/2020 281,661 281,661 - - - - $7.5M Refunding Lease 09/2020 1,155,261 122,563 36,830 995,867 - - $11.3M COP, Financing 06/2021 1,066,728 - - - 1,034,726 32,002

Total Annual Payments 2,503,650$ 404,224$ 36,830$ 995,867$ 1,034,726$ 32,002$

Outstanding Principal Balance as 06/30/16 1,580,117$ 165,815$ 4,481,289$ 5,172,195$ 159,965$

78


Fund 200Debt Service

2016-17 BUDGETS


Local Property Taxes 31,903,095$ 34,883,871$ 35,899,675$ Interest Income 0 76,251 0 Other Local 0 6,832 0

TOTAL REVENUE 31,903,095$ 34,966,954$ 35,899,675$

EXPENSES

Other Operating 0$ 0$ 0$

TOTAL EXPENSES 0$ 0$ 0$

Transfers-in 2,469,266$ 2,472,821$ 2,471,648$ Other Sources 31,928 93,625,544 32,002 Transfers-out 0 0 0 Contingency 0 0 0 Other Outgo (34,404,290) (130,079,726) (38,403,325)TOTAL TRANSFERS/OTHER SOURCES (31,903,095)$ (33,981,361)$ (35,899,675)$

Net Change in Fund Balance 0$ 985,593$ 0$ Beginning Balance, July 1 27,183,391 27,183,391 28,168,983 Adjustments to Beginning Balance 0 0 0 NET FUND BALANCE, June 30 27,183,391$ 28,168,983$ 28,168,983$

79

SUPPLEMENTAL INFORMATION

81

RESOLUTION2016-28

BUDGET REVISIONS

Fund 114 - General Purpose Fund

Sources Account Series Uses Account Series 0xxx - Revenue 2,499,068$ 1000 - Certificated Salaries 3,358,587$ 7000 - Transfers/Other Sources 222,896 2000 - Classified Salaries 1,203,879 Decrease to Fund Balance 5,691,689 3000 - Employee Benefits 707,873

4000 - Materials and Supplies 56,458 5000 - Operating Expenses 444,249 7000 - Transfers/Other Outgo 746,405 7000 - Contingency 1,896,203

Totals 8,413,653$ 8,413,653$

Whereas, Title V, Section 58199, requires that the total amount budgeted as the proposed expenditure of

Whereas, the district has reserves in excess of the amount required by Board policy, and

Whereas, the Board of Trustees by resolution may provide for budget revisions,

Be it therefore resolved, that the budget revisions be approved as follows:

The major revisions to the General Purpose Fund include a net increase to district revenues, with a corresponding increase to contingency ($1,896,203); a net increase to campus and Central Services revenues, with corresponding increases to the materials and operating expenses categories ($428,756); an increase to local revenue for revenue received from De Anza Student Accounts for student tutors ($95,878) and for salary backfill received from the Foundation ($22,858), with corresponding increases to the salaries and benefits categories; and increases to other local revenue for the sale of surplus items ($22,207) and a procard rebate ($32,127), with corresponding increases to the operating expenses category; transfers in from the Special Education Fund to close out residual balances from unspent part- and full-time faculty labor and benefits, with corresponding increases to the salaries and benefits categories ($213,704); transfers out from Contingency to the labor and benefits categories, both within the General Purpose Fund ($5,087,898) and to the Special Education Fund ($153,515), for COLAs and salary adjustments; transfers out to the Restricted and Categorical Fund for Health Services’ TB tests and first aid (workers’ comp) services ($25,751), and for salary backfill ($150,000), with corresponding decreases to the salaries and operating expenses categories; transfers out to the Capital Projects Fund for facilities and equipment maintenance ($1,104,843), for non-bond capital projects expenses ($210,066), and for the EV Charging Stations project ($93,000), with corresponding decreases to the operating expenses category; and a revision to decrease the transfer out to the Internal Service Fund to reduce the transfer to CERBT for the 15/16 OPEB liability ($1,000,000); for a net decrease to fund balance of $5,691,689.

The major elements of our budget revisions are listed below. The descriptions contain amounts for each type of budget revision; the tables represent the net revisions to each classification of expenditure.

86

Sources Account Series Uses Account Series4000 - Materials and Supplies 2,664$ 5000 - Operating Expenses 170,170$ 7000 - Student Grants in Aid 129,900 7000 - Transfers/Other Outgo 138,542 7000 - Transfers/Other Sources 176,149

Totals 308,712$ 308,712$

Sources Account Series Uses Account Series1000 - Certificated Salaries 84,603$ 2000 - Classified Salaries 47,180$ 3000 - Employee Benefits 22,765 7000 - Transfers/Other Outgo 222,896 5000 - Operating Expenses 360 7000 - Transfers/Other Sources 162,347

Totals 270,076$ 270,076$

Sources Account Series Uses Account Series2000 - Classified Salaries 42,712$ 7000 - Transfers/Other Outgo 42,712$

Totals 42,712$ 42,712$

Sources Account Series Uses Account Series Decrease to Fund Balance 1,964$ 7000 - Transfers/Other Outgo 1,964$

Totals 1,964$ 1,964$

Fund 122 - Special Education Fund The major revisions to the Special Education Fund include transfers in from the General Purpose Fund for COLAs and salary adjustments, with corresponding increases to the salaries and benefits categories ($153,515); and transfers out to the General Purpose Fund to close out residual balances from unspent part- and full-time faculty labor and benefits, with corresponding decreases to the salaries and benefits expense categories ($213,704).

Fund 121/131 - Restricted and Categorical Fund The major revisions to the Restricted and Categorical Fund include transfers in from the General Purpose Fund for Health Services’ TB tests and first aid (workers’ comp) services ($25,751), and for salary backfill ($150,000), with corresponding increases to the operating expenses category; transfers out to the Student Financial Aid Fund for student grants ($129,900), with a corresponding decrease to other outgo, and to close out De Anza Cal Grant B ($8,642), with corresponding decreases to the materials and supplies and operating expenses categories.

The major revisions to the Federal Work Study Fund include a transfer out to the Student Financial Aid Fund for SEOG student grants in aid, with a corresponding decrease to the salaries category ($42,712).

Fund 200 - Debt ServiceThe major revisions to the Debt Service Fund include a revision to increase other outgo for COP payment fees ($1,964), for a decrease in fund balance of $1,964.

Fund 123 - Federal Work Study Fund

87

Sources Account Series Uses Account SeriesSources Account Series Uses Account Series7000 - Transfers/Other Sources 1,407,909$ 5000 - Operating Expenses 1,197,843$

6000 - Capital Outlay 210,066

Totals 1,407,909$ 1,407,909$

Sources Account Series Uses Account Series7000 - Transfers/Other Outgo 1,000,000$ 7000 - Transfers/Other Sources 1,000,000$

Totals 1,000,000$ 1,000,000$

Sources Account Series Uses Account Series 0xxx - Revenue 41,809$ 7000 - Student Grants in Aid 223,063$ 7000 - Transfers/Other Sources 181,254

Totals 223,063$ 223,063$

AYESNOESABSENT

Judy C. Miner, Ed.D.Secretary to the Board

Passed and adopted by the Governing Board of the Foothill-De Anza Community College District at a meeting held on August 29, 2016.

The major revisions to the Student Financial Aid Fund include increases to federal revenue for SEOG ($1,527), state revenue for the Full-Time Student Success Grant (FTSSG) ($40,282), and transfers in from the Restricted and Categorical Fund for student grants ($129,900) and De Anza Cal Grant B ($8,642), and from the Federal Work Study Fund to close out SEOG ($42,712), with corresponding increases to student grants in aid.

Fund 700 - Student Financial Aid Fund

Fund 400 - Capital Projects FundThe major revisions to the Capital Projects Fund include transfers in from the General Purpose Fund for facilities and equipment maintenance ($1,104,843), for non-bond capital projects expenses ($210,066), and for the EV Charging Stations project ($93,000), with corresponding increases to the operating expenses and capital outlay categories.

Fund 600 - Internal Service Fund The major revisions to the Internal Service Fund include a revision to decrease the transfer in from the General Purpose Fund to reduce the transfer to CERBT for the 15/16 OPEB liability, with a corresponding decrease to other outgo ($1,000,000).

88

RESOLUTION2016-29

BUDGET TRANSFERS

Fund 114 - General Purpose FundFrom Account Series To Account Series

1000 - Certificated Salaries 268,721$ 2000 - Classified Salaries 761,499$ 4000 - Materials and Supplies 398 3000 - Employee Benefits 189,504 5000 - Operating Expenses 681,884

Totals 951,003$ 951,003$

AYESNOESABSENT

Judy C. Miner, Ed.D.Secretary to the Board

Passed and adopted by the Governing Board of the Foothill-De Anza Community College District at a meeting held on August 29, 2016.

Whereas, Title V, Section 58199, requires that the total amount budgeted as the proposed expenditure of the district for each major classification of district expenditures listed in the district budget forms shall be the maximum amount which may be expended for that classification of expenditures for the school year, and

Whereas, the Board of Trustees, by resolution, approved by a majority of the members, may provide for the transfer between expenditure classifications,

Be it therefore resolved, that transfers between expenditure classifications be approved as follows:

89

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2,85

5,40

13,

433,

109

8,30

9,03

4(6

,628

,822

)6,

543,

995

(1,0

78,5

38)

4,59

8,15

99,

367,

606

(6,2

76,6

29)

(a)

Begi

nnin

g Fu

nd B

alan

ce34

,149

,571

30,6

28,6

0933

,374

,829

36,8

07,9

3845

,116

,972

38,4

88,1

5045

,032

,144

43,9

53,6

0648

,551

,766

57,9

19,3

72(b

)

Endi

ng F

und

Bala

nce

30,6

28,6

0933

,484

,010

36,8

07,9

3845

,116

,972

38,4

88,1

5045

,032

,144

43,9

53,6

0648

,551

,766

57,9

19,3

7251

,642

,743

(b-a

)

Desig

nate

d Fu

nd B

alan

ce (

see

belo

w)

16,4

01,7

2117

,682

,806

15,5

34,3

3519

,840

,518

21,6

51,3

0220

,618

,690

18,8

04,6

32

16,6

42,3

95

15,6

19,4

57

15,6

19,4

57

(c

)

Fund

Bal

ance

Bef

ore

5% R

eser

ves

14,2

26,8

8815

,801

,204

21,2

73,6

0225

,276

,454

16,8

36,8

4824

,413

,454

25,1

48,9

7331

,909

,370

42,2

99,9

1536

,023

,286

(b-a

)-c

5% R

eser

ve10

,000

,000

10,4

30,0

0010

,290

,000

9,89

0,00

010

,060

,000

9,89

0,00

08,

700,

000

8,68

0,00

0

9,

870,

000

9,87

0,00

0

(d

)

Varia

nce

from

Res

erve

4,22

6,88

95,

371,

204

10,9

83,6

0315

,386

,454

6,77

6,84

814

,523

,454

16,4

48,9

7323

,229

,370

32,4

29,9

1526

,153

,286

(b-a

)-c-

(d)

Note

sDe

signa

ted

Fund

s:FH

,DA,

CS D

esig

nate

d Ca

rryf

orw

ards

12,1

47,3

10

Dist

rictw

ide

Desig

nate

d Ca

rryf

orw

ards

3,47

2,14

7

To

tal D

esig

nate

d Fu

nd B

alan

ce:

15,6

19,4

57

(c)

8/18

/16

93

Rev

enue

s and

Exp

endi

ture

s, U

nres

tric

ted

Gen

eral

Fun

d (G

ener

al P

urpo

se F

und

114

& S

elf-S

usta

inin

g Fu

nd 1

15)

07/0

8 A

ctua

l 08

/09

Act

ual

09/1

0 A

ctua

l 10

/11

Act

ual

11/1

2 A

ctua

l 12

/13

Act

ual

13/1

4 A

ctua

l 14

/15

Act

ual

15/1

6 A

ctua

l16/

17 A

dopt

ed R

even

ues

195,869,793

199,615,430

193,731,454

193,668,626

181,047,851

188,688,914

185,381,250

190,596,966

218,902,456

204,235,219

Sal

arie

s120,475,223

121,107,739

116,762,651

116,504,949

115,233,660

113,704,480

114,053,378

114,103,955

125,547,736

127,310,483

Ben

efits

39,223,926

38,448,410

42,261,808

37,550,107

39,347,222

36,173,607

33,959,328

34,567,929

41,744,197

46,057,990

Oth

er39,228,365

37,374,769

31,174,966

30,868,766

32,374,397

30,881,933

37,651,016

39,014,136

41,497,417

34,187,325

Tot

al E

xpen

ses/T

rans

fers

198,927,514

196,930,918

190,199,426

184,923,823

186,955,279

180,760,020

185,663,721

187,686,020

208,789,351

207,555,799

End

ing

Fund

Bal

ance

36,687,950

39,372,461

42,904,489

51,649,292

45,741,864

53,670,758

53,388,287

56,299,232

66,412,337

63,091,757

Sal

ary

Expe

nditu

res,

Fund

114

(Gen

eral

Pur

pose

Fun

d O

nly)

07/0

8 A

ctua

l08

/09

Act

ual

09/1

0 A

ctua

l 10

/11

Act

ual

11/1

2 A

ctua

l 12

/13

Act

ual

13/1

4 A

ctua

l14

/15

Act

ual

15/1

6 A

ctua

l16/

17 A

dopt

ed C

ontr

act F

acul

ty42,904,422

42,571,781

41,732,300

41,621,809

41,183,853

40,613,060

40,494,850

40,722,794

42,099,238

45,837,911

Par

t-Tim

e Fa

culty

30,644,493

31,719,529

29,340,772

30,970,070

31,237,672

32,336,861

33,648,656

36,082,017

39,859,039

35,671,542

Man

agem

ent

8,122,660

8,325,829

8,399,114

8,047,187

8,304,694

8,154,116

8,380,972

8,934,139

10,346,469

10,767,319

Cla

ssifi

ed32,475,959

32,744,239

32,643,822

30,515,343

29,464,034

28,147,218

27,072,867

23,764,513

28,708,506

30,958,581

Stu

dent

s & C

asua

ls2,162,881

2,239,088

1,722,150

2,386,717

2,275,003

1,739,119

1,856,579

2,049,452

1,711,125

1,140,110

Tot

al116,310,415

117,600,466

113,838,157

113,541,126

112,465,255

110,990,373

111,453,924

111,552,914

122,724,377

124,375,463

Pro

duct

ivity

07/0

8 A

ctua

l08

/09

Act

ual

09/1

0 A

ctua

l 10

/11

Act

ual

11/1

2 A

ctua

l 12

/13

Act

ual

13/1

4 A

ctua

l14

/15

Act

ual

15/1

6 A

ctua

l16/

17 A

dopt

ed W

SCH

per

Tea

chin

g FT

E573

596

600

560

547

528

526

522

520

520

FTE

S

07/0

8 A

ctua

l08

/09

Act

ual

09/1

0 A

ctua

l 10

/11

Act

ual

11/1

2 A

ctua

l 12

/13

Act

ual

13/1

4 A

ctua

l14

/15

Act

ual

15/1

6 A

ctua

l16/

17 A

dopt

ed R

esid

ent

33,376

34,381

32,988

30,688

29,455

27,772

27,441

27,353

27,143

27,143

Non

-Res

iden

t3,988

4,189

4,068

3,958

4,076

4,353

4,591

4,805

4,803

4,803

Tot

al F

TES

37,364

38,570

37,056

34,646

33,531

32,124

32,032

32,158

31,946

31,946

Rev

enue

s and

Exp

endi

ture

s, R

estr

icte

d G

ener

al F

und

(Cat

egor

ical

, Spe

cial

Ed,

Fed

eral

Wor

k St

udy,

Par

king

& C

ampu

s Cen

ter U

se F

ee F

unds

)

07/0

8 A

ctua

l08

/09

Act

ual

09/1

0 A

ctua

l 10

/11

Act

ual

11/1

2 A

ctua

l 12

/13

Act

ual

13/1

4 A

ctua

l14

/15

Act

ual

15/1

6 A

ctua

l16/

17 A

dopt

ed R

even

ues &

Tra

nsfe

rs In

27,812,647

28,650,591

31,930,039

30,273,086

26,860,995

25,847,467

28,258,144

35,129,150

42,513,322

45,680,841

Exp

endi

ture

s & T

rans

fers

Out

29,143,042

28,658,250

31,728,268

29,024,864

25,934,340

24,850,816

27,494,968

34,880,467

43,267,189

46,295,694

Fun

d Ba

lanc

e4,168,197

4,160,538

4,362,309

5,610,531

6,537,186

7,533,837

8,297,013

8,545,696

7,791,828

7,176,976

Fact

s at a

Gla

nce

94

Com

paris

on o

f FTE

- 08

/09

thro

ugh

16/1

7

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

T

BOOK

STOR

ES/

STUD

ENT

ACCT

S/

FOUN

DATI

ONSE

LF-IN

SURE

DCA

PITA

L16

/17

(Ado

pted

)11

411

512

1/13

112

212

512

830

011

4080

600

400

TOTA

L

A1-E

xecu

tive

6.0

6

A2

-Cer

tific

ated

Man

ager

29.8

3.0

3.6

2.0

0.5

1.0

3.1

43

A3-N

on-C

ertif

icat

ed M

anag

er32

.11.

09.

40.

70.

410

.11.

14.

259

B1

-Boa

rd o

f Tru

stee

s M

embe

r5.

05

C1-C

lass

ified

-ACE

271.

918

.385

.323

.02.

91.

410

.023

.82.

57.

944

7

C2-C

lass

ified

-ACE

, les

s th

an 5

0%6.

03.

02.

09.

07.

03.

030

C3

-Cla

ssifi

ed C

SEA

77.0

8.3

6.8

92

C4-S

uper

viso

r25

.24.

23.

00.

71.

01.

00.

936

C5

-Con

fiden

tial

10.9

0.1

1.0

12

C6-O

pera

ting

Engi

neer

7.0

4.0

11

F1,2

-Cer

tific

ated

Inst

ruct

or45

3.0

33.0

19.0

505

F3

-Cer

tific

ated

Inst

ruct

or/C

hild

care

5.0

5

F7

-(He

adco

unt)

-Ear

ly R

etire

e48

.12.

70.

151

FT

E97

2.0

25.3

137.

758

.78.

310

.624

.047

.94.

613

.01,

302

PT fa

culty

bud

gete

d (G

F &

Spec

. Ed

onl

y)54

9.4

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

T

BOOK

STOR

ES/

STUD

ENT

ACCT

S/

FOUN

DATI

ONSE

LF-IN

SURE

DCA

PITA

L15

/16

(Ado

pted

)11

411

512

1/13

112

212

512

830

011

4080

600

400

TOTA

L

A1-E

xecu

tive

6.0

6

A2

-Cer

tific

ated

Man

ager

29.3

3.0

3.1

2.0

0.5

1.0

3.1

42

A3-N

on-C

ertif

icat

ed M

anag

er28

.91.

06.

21.

30.

48.

01.

05.

352

B1

-Boa

rd o

f Tru

stee

s M

embe

r5.

05

C1-C

lass

ified

-ACE

261.

718

.472

.322

.04.

51.

410

.022

.82.

59.

542

5

C2-C

lass

ified

-ACE

, les

s th

an 5

0%6.

03.

02.

010

.07.

02.

030

C3

-Cla

ssifi

ed C

SEA

76.0

8.3

6.8

91

C4-S

uper

viso

r25

.43.

03.

00.

61.

00.

10.

934

C5

-Con

fiden

tial

10.9

0.1

1.0

12

C6-O

pera

ting

Engi

neer

2.9

5.1

8

F1,2

-Cer

tific

ated

Inst

ruct

or43

6.6

21.4

19.0

477

F3

-Cer

tific

ated

Inst

ruct

or/C

hild

care

5.0

5

F7

-(He

adco

unt)

-Ear

ly R

etire

e50

.22.

02.

70.

155

FT

E93

8.8

25.4

110.

158

.711

.510

.624

.042

.74.

615

.61,

242

PT fa

culty

bud

gete

d (G

F &

Spec

. Ed

onl

y)55

5.4

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

TBO

OKST

ORE

& FO

UNDA

TION

SELF

-INSU

RED

CAPI

TAL

14/1

5 (A

dopt

ed)

114

115

121/

131

122

125

128

300

1140

8060

040

0TO

TAL

A1-E

xecu

tive

6

6

F1,2

-Cer

tific

ated

Inst

ruct

or44

2

15

20

47

7

F3-C

ertif

icat

ed In

stru

ctor

/Chi

ldca

re5

5

F7

-(He

adco

unt)

-Ear

ly R

etire

e51

3

1

0

55

A2-C

ertif

icat

ed M

anag

er30

3

2

2

1

1

3

42

A3

-Non

-Cer

tific

ated

Man

ager

25

1

5

1

0

7

1

5

46

C3

-Cla

ssifi

ed C

SEA

76

8

7

0

91

C1-C

lass

ified

-ACE

259

18

52

23

4

1

8

23

3

10

40

1

C5-C

onfid

entia

l11

0

1

12

B1

-Boa

rd o

f Tru

stee

s M

embe

r5

5

C6

-Ope

ratin

g En

gine

ers

3

5

8

C4

-Sup

ervi

sor

27

3

3

1

1

1

35

C2

-Cla

ssifi

ed-A

CE, l

ess

than

50%

6

3

2

10

7

2

30

FTE

939

25

80

61

11

11

23

42

5

17

1,21

3

PT

facu

lty b

udge

ted

(GF

& Sp

ec. E

d o

nly)

551

(Thi

s ch

art

repr

esen

ts fi

lled

and

vaca

nt F

TE a

t th

e be

ginn

ing

of e

ach

year

. Th

e so

urce

doc

umen

t fo

r thi

s is

the

EBA0

46, p

repa

red

by J

oni H

ayes

7/8

/16)

95

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

TBO

OKST

ORE

& FO

UNDA

TION

SELF

-INSU

RED

CAPI

TAL

13/1

4 (A

dopt

ed)

114

115

121/

131

122

125

128

300

1140

8060

040

0TO

TAL

A1-E

xecu

tive

6

6

F1,2

-Cer

tific

ated

Inst

ruct

or43

2

14

21

46

7

F3-C

ertif

icat

ed In

stru

ctor

/Chi

ldca

re-

6

6

F7

-(He

adco

unt)

-Ear

ly R

etire

e48

0

1

0

49

A2-C

ertif

icat

ed M

anag

er33

2

0

1

1

1

4

42

A3

-Non

-Cer

tific

ated

Man

ager

21

1

2

1

0

7

1

5

39

C3

-Cla

ssifi

ed C

SEA

76

9

6

1

92

C1-C

lass

ified

-ACE

261

17

45

26

4

1

8

21

2

10

39

5

C5-C

onfid

entia

l12

0

1

13

B1

-Boa

rd o

f Tru

stee

s M

embe

r5

5

C6

-Ope

ratin

g En

gine

ers

3

5

8

C4

-Sup

ervi

sor

26

2

2

1

1

1

33

C2

-Cla

ssifi

ed-A

CE, l

ess

than

50%

6

3

2

9

6

3

28

FT

E92

7

23

65

59

11

11

23

41

4

18

1,

183

PT fa

culty

bud

gete

d (G

F &

Spec

. Ed

onl

y)53

4

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

TBO

OKST

ORE

& FO

UNDA

TION

SELF

-INSU

RED

CAPI

TAL

12/1

3 (A

dopt

ed)

114

115

121/

131

122

125

128

300

1140

8060

040

0TO

TAL

A1-E

xecu

tive

6

6

F1,2

-Cer

tific

ated

Inst

ruct

or45

3

-

13

21

-

-

-

487

F3

-Cer

tific

ated

Inst

ruct

or/C

hild

care

8

8

F7-(

Head

coun

t)-E

arly

Ret

iree

42

-

0

2

1

0

45

A2-C

ertif

icat

ed M

anag

er33

2

1

1

1

1

3

42

A3

-Non

-Cer

tific

ated

Man

ager

22

1

2

1

0

7

1

5

40

C3

-Cla

ssifi

ed C

SEA

84

-

10

6

3

10

2

C1-C

lass

ified

-ACE

283

17

51

28

4

1

8

21

1

15

42

9

C5-C

onfid

entia

l11

0

1

12

B1

-Boa

rd o

f Tru

stee

s M

embe

r5

5

C6

-Ope

ratin

g En

gine

ers

3

5

8

C4

-Sup

ervi

sor

28

0

4

2

1

1

1

1

38

C2

-Cla

ssifi

ed-A

CE, l

ess

than

50%

9

3

2

10

2

3

28

FTE

978

23

73

64

12

12

21

41

3

24

1,25

0

PT

facu

lty b

udge

ted

(GF

& Sp

ec. E

d o

nly)

491

GENE

RAL

SELF

-SU

STAI

NING

CATE

GORI

CAL

SPEC

IAL

EDUC

ATIO

NPA

RKIN

GCA

MPU

S CE

NTER

CHIL

D DE

VELO

PMEN

TBO

OKST

ORE

& FO

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97

Description Division Program Code 16/17 Labor16/17

BenefitsTotal Labor &

Benefits

FOOTHILL:

Librarians Faculty & Staff 612000-Library 384,034 109,112 493,146

Counselors Counseling & Student Services 631000-Counseling & Guid. 698,626 198,494 897,119

Instructional Biological & Health Sciences Various Instructional 640,629 182,015 822,644Business & Social Sciences Various Instructional 1,013,331 287,907 1,301,238Language Arts Various Instructional 1,050,596 298,495 1,349,091Phys. Sci, Math, Engineering Various Instructional 2,279,154 647,553 2,926,707

4,983,709 1,415,971 6,399,680

Foothill Sub-Total 6,066,369 1,723,577 7,789,946

DE ANZA:

Librarians Learning Resources 612000-Library 448,237 122,489 570,726

Counselors Counseling & Student Services 631000-Counseling & Guid. 896,586 254,738 1,151,324

Instructional Bio/Health & Env Sciences Various Instructional 1,170,008 332,423 1,502,430Business, Computer Sci, Appl Tech Various Instructional 1,003,273 285,050 1,288,323Language Arts Various Instructional 2,396,974 681,028 3,078,003Phys. Sci, Math, Engineering Various Instructional 2,639,757 750,008 3,389,765Social Sciences Various Instructional 840,514 231,644 1,072,158

8,050,527 2,280,153 10,330,679

De Anza Sub-Total 9,395,349 2,657,380 12,052,729

Total 2016/17 Projected Expenditures 15,461,719 4,380,956 19,842,675

Source: FBM095

2016/17Distribution of Education Protection Account (Prop 30 EPA) Funds

2016/17 Budgeted Allocation: $19,842,675

98

Description Division Program Code 15/16 Labor15/16

BenefitsTotal Labor &

Benefits

FOOTHILL:

Librarians Faculty & Staff 612000-Library 369,329 98,572 467,901

Counselors Counseling & Student Services 631000-Counseling & Guid. 586,469 192,191 778,660

Instructional Biological & Health Sciences Various Instructional 186,612 66,191 252,803Business & Social Sciences Various Instructional 1,097,787 348,740 1,446,527Language Arts Various Instructional 1,236,061 341,969 1,578,030Phys. Sci, Math, Engineering Various Instructional 2,258,488 685,110 2,943,598

4,778,949 1,442,010 6,220,958

Foothill Sub-Total 5,734,746 1,732,774 7,467,520

DE ANZA:

Librarians Learning Resources 612000-Library 422,938 126,495 549,433

Counselors Counseling & Student Services 631000-Counseling & Guid. 843,479 246,053 1,089,532

Instructional Bio/Health & Env Sciences Various Instructional 1,401,796 432,953 1,834,749Business, Computer Sci, Appl Tech Various Instructional 855,872 264,080 1,119,953Language Arts Various Instructional 2,618,520 783,693 3,402,213Phys. Sci, Math, Engineering Various Instructional 2,461,378 738,074 3,199,451Social Sciences Various Instructional 1,275,263 349,172 1,624,434

8,612,828 2,567,972 11,180,801

De Anza Sub-Total 9,879,246 2,940,520 12,819,765

Total 2015/16 Actual Expenditures 15,613,991 4,673,294 20,287,285

* Note:15/16 Allocation: $20,434,356Prior Year Adjustment: $(147,071)

2015/16Distribution of Education Protection Account (Prop 30 EPA) Funds

Funds Received in Fiscal Year 2015/16*: $20,287,285

99

Fund Fund DescriptionBeginning

Balance Net ChangeEnding

Balance

Foothill Funds115000 Apprenticeship-Foothill 583,684 201,677 785,361 115001 Apprenticeship-Foothill Unrest cont 372,253 - 372,253 115002 Apprenticeship-Accounting - - - 115020 Celebrity Forum I - 08/09 season - - - 115021 Celebrity Forum I - 09/10 season - - - 115022 Celebrity Forum I - 10/11 season - - - 115023 FH-Celebrity Forum I - 11/12 Season - - - 115024 FH-Celebrity Forum I - 12/13 Season - - - 115025 FH-Celebrity Forum I - 13/14 Season - - - 115026 FH-Celebrity Forum I - 14/15 Season - - - 115027 FH-Celebrity Forum I - 15/16 Season (10,799) (37,335) (48,134) 115028 FH-Celebrity Forum I - 16/17 Season - - - 115030 Celebrity Forum II - 08/09 season - - - 115031 Celebrity Forum II - 09/10 season - - - 115032 Celebrity Forum II - 10/11 season - - - 115033 FH-Celebrity Forum II 11/12 Season - - - 115034 F-Celebrity Forum II - 12/13 Season - - - 115035 F-Celebrity Forum II - 13/14 Season - - - 115036 F-Celebrity Forum II - 14/15 Season - - - 115037 F-Celebrity Forum II - 15/16 Season (11,121) (768) (11,888) 115038 F-Celebrity Forum II - 16/17 Season - - - 115040 Celebrity Forum III - 08/09 season - - - 115041 Celebrity Forum III - 09/10 season - - - 115042 Celebrity Forum III - 10/11 season - - - 115043 FH-Celebrity Forum III-11/12 Season - - - 115044 FH-Celebrity Forum III-12/13 Season - - - 115045 FH-Celebrity Forum III-13/14 Season - - - 115046 FH-Celebrity Forum III-14/15 Season - - - 115047 FH-Celebrity Forum III-15/16 Season (10,799) (49,145) (59,944) 115050 Anthropology - Field work 5,760 (245) 5,516 115051 Anthrop Campus Abroad Reserve 16,972 16,332 33,304 115052 Anthrop Campus Abroad-Belize 10 - - - 115053 Anthrop C Abroad-Ecuador Summer '11 - - - 115054 Anthrop C Abroad-Belize Summer '11 - - - 115055 FH Anth Cmps Abrd Ecuador Summer 12 - - - 115057 FH Anth Cmps Abrd Ecuador 14 - - - 115058 FH Anthro Program - Ireland 15 (24,792) 24,792 - 115059 FH Anthro Program - Ireland 16 - (3,256) (3,256) 115062 Off-Cmp Short Courses Bus & Soc Sci - - - 115063 Off Cmp Short Courses Dental Hyg - - - 115105 FH-Youth Program 26,295 - 26,295 115111 Box Office - Foothill 66,077 - 66,077 115112 Xerox - Foothill 9,161 - 9,161 115113 Stage Studies - Foothill 18,748 - 18,748 115114 Drama Production-Foothill 61,634 (7,324) 54,310 115115 Facilities Rental-FH Fine Arts 169,047 20,253 189,300 115116 Vending - Foothill 1,387 856 2,244 115117 Facilities Rental Foothill 295,488 379,266 674,754 115119 International Programs 451,354 30,197 481,551 115120 FH International Student Health Ins 989 - 989 115121 Mental Health Operations Foothill 9,530 (9,530) - 115122 FH International Student Hlth Svcs 22,080 - 22,080 115123 Edinburgh Fringe Festival - - - 115125 EMT Certification - - - 115126 FH-Music Theatre - - - 115127 FH Ctis Msdn Sftware 7,957 - 7,957 115129 Etudes Short Courses - - - 115132 FH Franklin University 1,027 (617) 410 115133 FH Fee Based PE Classes - - - 115134 EMT State Fire Marsh - - - 115135 Child Development Conference 9,086 (27) 9,059 115136 FH-Choral Program - - - 115138 KFJC Carrier 29,559 - 29,559 115139 Symphonic Wind Ensem - - - 115140 Creative Writing conference 2,362 - 2,362 115142 FH-MAA Health Services 151,329 - 151,329 115143 New Media Performances Foothill - - - 115144 EMT Paramedic Certification fee - - -

Fund 115 - Self-Sustaining FundFund Balance Report for Fiscal Year 2015-16Ending Balance Reported as of June 30, 2016

100



Balance


Foothill Funds, con't.115145 FH Bio Health Tutor - - - 115146 FH-MAA Program 60,174 - 60,174 115147 Youth Program-Middlefield Campus 12,757 - 12,757 115148 Cafe-Middlefield Campus 26,152 (29) 26,122 115149 MS Middlefield Short Courses 26,742 (26,742) - 115150 Center for Applied Competitive Tech - - - 115151 Contract Ed 55,129 (45,101) 10,028 115152 FH-THTR085 - - - 115171 President's Fund Foothill 96,418 (43,817) 52,600 115172 Palo Alto University - - - 115173 FH Community Ed (Short Courses) - - - 115174 FH-PSME Stanford Internship - - - 115175 FH-Athletics General 11,786 8,046 19,832 115176 FH-Athletics - Teams 106 - 106 115177 FH-Football 8,532 (4,986) 3,545 115178 FH-Men's Basketball 2,501 (2,501) - 115179 FH-Women's Basketball 1,116 (1,005) 111 115180 FH-Softball 2,189 1,297 3,485 115181 FH-Volleyball 3,484 (1,763) 1,721 115182 FH-Aquatics 3,467 (2,033) 1,434 115183 FH-Dance 15,196 (5,320) 9,877 115184 FH-KCI Community Ed Classes 32,006 (16,402) 15,603 115185 FH-Physics Show - - - 115186 FH Tech Conference 4,050 (4,050) - 115187 FH Food Concessionaires 38,606 106,487 145,093 115191 FH-Workforce Development 98,953 (36,994) 61,959 115192 FH-Corporate Internship Program 18,572 (6,233) 12,339 115300 FH-MAA Counseling & Matriculation 2,961 - 2,961

Foothill Total: 2,775,162 483,981 3,259,143 De Anza Funds

115200 DA-La Voz Newspaper 13,805 (9,160) 4,645 115201 DA-Apprenticeship 52,383 34,351 86,735 115202 DA-MCNC/CACT Partnrs 5,248 - 5,248 115204 DA-Cheap 1,675 - 1,675 115205 DA-APALI 32,465 (773) 31,692 115206 DA-Job Fair 31,072 - 31,072 115207 DA-Telecourse Produc 719 (577) 141 115208 DA-Technology Rsces 9,979 (10) 9,969 115209 DA-Auto Tech 0 (0) -‐ 115210 DA-Reprographics 181,561 (89,574) 91,987 115212 DA-Physical Educ 24,694 (67) 24,627 115213 DA-Ashland Field Trp 5,586 105 5,691 115214 DA-Sumr Bsktbll Camp -‐ - -‐ 115215 DA-Sculpture Fac Use -‐ - -‐ 115216 DA-Planetarium 489,978 (39,563) 450,415 115217 DA-Campus Abroad -‐ - -‐ 115218 DA-Short Courses -‐ - -‐ 115219 DA-Creative Arts Fac Use 5,592 - 5,592 115220 DA-Comm Serv Reserve -‐ - -‐ 115221 DA-Intl Student Ins 349,495 44,696 394,192 115222 DA-Extended Yr Progr 1,675,985 397,160 2,073,145 115223 DA-Math Perf Success -‐ - -‐ 115224 DA-Summer Karate Cmp 252 - 252 115225 DA-DLC Extended Lrng 11,932 - 11,932 115226 DA-Use Of Facilities 735,785 (184,969) 550,816 115227 DA-Library Print Card 683 - 683 115228 DA-Baseball 16,675 (14,118) 2,557 115229 DA-Audio Visual 3,685 - 3,685 115230 DA-RLCC Conference 1,673 (44) 1,630 115231 DA-Softball 911 (911) -‐ 115232 DA-Football 12,696 (12,361) 335 115233 DA-Men's Basketball 1,121 991 2,111 115234 DA-Women's Bsktball 2,164 (1,143) 1,021 115235 DA-Men's Soccer 19,703 (3,622) 16,082 115236 DA-Women's Soccer 3,299 3,333 6,632 115237 DA-Women's Swim/Divg -‐ - -‐ 115238 DA-Men's Tennis 201 - 201 115239 DA-Women's Tennis 1,965 (1) 1,963 115240 DA-Women's Trk & Fld 4,036 174 4,211 115241 DA-Women's Volleybll 10,785 203 10,988

101



Balance


De Anza Funds, con't.115242 DA-Men's Water Polo -‐ - -‐ 115243 DA-Health Services 231,947 7,808 239,755 115244 DA-Soccer Camp 5,438 - 5,438 115245 DA-Prevention Trust 16,916 (859) 16,057 115246 DA-Athletics Trust 10,427 23,940 34,367 115247 DA-ESL 1,968 - 1,968 115248 DA-Civic Engagement -‐ - -‐ 115249 DA President Fund 158 - 158 115252 DA-Intl Summer Progr 48,286 9,276 57,562 115253 OTI-MAA Program 68,467 (2,946) 65,521 115254 DA-ATM Services 46,500 1,000 47,500 115258 DA-Women's Water Polo -‐ - -‐ 115259 DA-Dist Learn Testing 4,027 216 4,243 115260 DA-Office of Instruction 4,348 - 4,348 115261 DA-Massage Therapy Proj 6,114 (6,114) -‐ 115262 DA-Men's Track & Field 1,398 1,110 2,508 115263 DA-Women's Water Polo 14,556 (2,300) 12,257 115266 DA-Women's Badminton 8,908 537 9,445 115267 Equipment Room 130 - 130 115268 DA VPAC Facility Rent 129,230 (26,226) 103,004 115270 DA Campus Abroad - China -‐ - -‐ 115271 DA-Fitness Center Membership 104,042 19,008 123,050 115272 DA-Campus Abroad - Vietnam 5,963 (1,614) 4,349 115273 DA CDC Medical Admin Activits MAA 39,268 - 39,268 115274 DA-Vocal Music 2,871 290 3,161 115275 DA-Chamber Orchestra 2,655 (931) 1,724 115276 DA-Creative Arts 6,621 (800) 5,821 115277 DA-Dance 24,658 1,683 26,341 115278 DA-Jazz Instrumental 2,470 - 2,470 115279 DA-Patnoe 7,749 565 8,314 115280 DA-Wind Ensemble 976 (606) 369 115281 DA-Campus Abroad - Taiwan -‐ - -‐ 115282 DA-Veterans Program -‐ - -‐ 115283 PE Facilities Rental 198,865 82,958 281,823 115284 DA-Ceramics 6,755 (857) 5,898 115285 DA-Photography 477 - 477 115286 DA-Euphrat Museum 33,018 2,286 35,304 115287 DA-ePrint -‐ 7,942 7,942 115288 DA-PE Facilities Transfer -‐ - -‐ 115289 DA-MCNC -‐ 19,657 19,657

De Anza Total: 4,743,010 259,143 5,002,153

District Funds115401 Intl Student Insurance - - - 115401 Intl Student Insurance - - - 115402 Crown Castle GT Cell Site - - - 115403 Loss Prevention - - - 115404 Foothill - AT&T Cell Site - - - 115406 Sprint Nextel FS04XC112 - - - 115407 Vending - - - 115408 Sprint Nextel CA0826-CA0832 - - - 115409 Verizon Wireless - - - 115410 SSC Consortium - - - 115411 NCCCCBO - - - 115412 Computer Loan Prog-Admin 200,000 - 200,000 115413 Computer Loan Prog-Fee 29,294 2,375 31,669 115414 Office of the Chancellor - - - 115499 Self-Sustaining STRS On-Behalf - - -

District Total: 229,294 2,375 231,669

Fund 115 Total: 7,747,466 745,499 8,492,965

102

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DISTRICT NAME:DATE: June 1, 2016

I. 2016-17 Appropriations Limit:A. 2015-16 Appropriations Limit 232,198,670$ B. 2016-17 Price Factor: 1.0537C. Population factor:

1 2014-15 Second Period Actual FTES 27,318.25 2 2015-16 Second Period Actual FTES 27,091.59 3 2016-17 Population change factor 0.9917

(line C.2. divided by line C.1.)D. 2015-16 Limit adjusted by inflation and population factors 242,636,996$

(line A multiplied by line B and line C.3.)E. Adjustments to increase limit:

1 Transfers in of financial responsibility -$ 2 Temporary voter approved increases 03 Total adjustments - increase

Sub-Total -$ F. Adjustments to decrease limit:

1 Transfers out of financial responsibility -$ 2 Temporary voter approved increases 03 Total adjustments - decrease -$

G. 2016-17 Appropriations Limit 242,636,996$

II. 2016-17 Appropriations Subject to Limit:A. State Aid (General Apportionment, Apprenticeship Allowance,

Prop 30 Education Protection Acccount tax revenue) 30,475,582$ B. State Subventions (Home Owners Property Tax Relief,

Timber Yield tax, etc.) 460,985 C. Local Property taxes 94,493,176 D. Estimated excess Debt Service taxes - E. Estimated Parcel taxes, Square Foot taxes, etc. - F. Interest on proceeds of taxesG. Local appropriations from taxes for unreimbursed State,

court, and federal mandatesH. 2016-17 Appropriations Subject to Limit 125,429,743$

Foothill-De Anza Community College District

CALIFORNIA COMMUNITY COLLEGESGANN LIMIT WORKSHEET

2016-17

106


GLOSSARY “A” and “B” Budgets These are specific terms that the district uses to describe classifications of expenses. “A” budget items are full-time salaries for faculty, staff, and administrators, as well as benefits costs, normally classified in the 1000, 2000, and 3000 account codes. “B” budget items are operating expenses, normally falling into the 4000 and 5000 account codes. Abatements The cancellation of part or all of a receipt or expense previously recorded. Accounts Payable Amounts due and owing to persons, business firms, governmental units or others for goods or services purchased and received but unpaid as of June 30. This is different from an encumbrance, which is goods or services purchased but not received or paid by June 30. Accounts Receivable Amounts due and owing from persons, business firms, governmental units or others for goods or services provided but uncollected prior to June 30. American Recovery and Reinvestment Act of 2009 (ARRA) Also known as The Recovery Act or Stimulus, this act was signed into law as a direct result of the economic crisis and intended to restart the economy. The stimulus contained extensive funding for science, engineering research and infrastructure, and more limited funding for education, social sciences and the arts. Apportionments Allocations of state or federal aid, local taxes, or other monies among school districts or other governmental units. Foothill-De Anza’s base revenue provides most of the district’s revenue.

The state general apportionment is equal to the base revenue less budgeted property taxes and student fees. There are other, but smaller, apportionments for programs such as special education, apprenticeship, and EOPS. Appropriations Funds set aside or budgeted for a specific time period and specific purpose. The state legislature sets the appropriations for community colleges and other agencies through the Budget Act each year. The deadline for the Budget Act to be passed is July 1 but the legislature and governor rarely adhere to this deadline. The Board of Trustees sets the appropriations limits for the district when it approves the budget. The tentative budget must be approved prior to July 1, and the final budget must be approved prior to September 15. The trustees must approve revisions and changes to the appropriations limits by resolution. Appropriation for Contingency An official budget category established by the state for schools to budget contingency funds. Expenditures are not to be made from this category. Rather, transfers are made as required to the appropriate expenditure categories. Appropriations Limitation See Gann Limitation. Assessed Valuation A value of land, residential or business property set by the county assessor for property tax purposes. The value is the cost of any newly built or purchased property, or the value on March 1, 1975, of continuously owned property plus an annual increase of 2% (see Proposition 13). The assessed value is not equivalent to the market value, due to limitations of annual increase. Associated Students Funds These funds are designated to account for monies held in trust by the district for organized student body associations established pursuant to Chapter 1, Division 7, Part 47, of the Education Code (commencing with Section 76060).

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The governing board must provide for the supervision of all monies raised by any student body or student organization using the name of the college (ECS 76065). Audit An examination of documents, records and accounts for the purpose of determining (1) that all present fairly the financial position of the district; (2) that they are in conformity with prescribed accounting procedures; and (3) that they are consistent with the preceding year. Balance Sheet A statement that shows assets, liabilities, reserves and fund balance or fund deficit of the community college district as of a specified date. It exhibits the financial condition of a district. Balance sheets are provided in the “311” report and in the district’s external auditor’s report. Basic Aid District A community college or K-12 district that does not receive state funds because its revenues from local property taxes provide more than it would receive under state formulas. Basic Skills This program provides funding for pre-collegiate courses to correct skills deficiencies. Districts can get additional funding for basic skills enrollment only when the total district enrollment exceeds their regularly funded enrollment “cap.” Board Financial Assistance Program (BFAP) The purpose of BFAP is to offset the impact of the mandatory community college enrollment fee on low-income students who cannot afford to pay. AB 1XX (Chapter 1, Statutes of 1984, Second Extraordinary Session) imposed a mandatory fee for community college credit courses. Bonded Debt Limit The maximum amount of bonded debt for which a community college district may legally obligate itself. The total amount of bonds issued cannot

exceed a stipulated percent of the assessed valuation of the district. General Obligation Bond issues require a 55% vote of the electorate. These are known as Prop 39 Bonds, replacing the law that lowered the approval limit from 66-2/3 to 55%. Measure E Bond was passed in November 1999 for a maximum authorization of $248,000,000. All series of General Obligation Bond have been issued. Measure C Bond was passed in June 2006 for a maximum authorization of $490,800,000. Series A, Series B and Series C of General Obligation Bonds have been issued for a total amount of $433,991,936.50. Bonded Indebtedness A district’s debt obligation incurred by the sale of bonds. Bookstore Fund This fund has been classified as an enterprise fund designated to receive the proceeds derived from the district’s operation of the colleges’ bookstores. All necessary expenses, including salaries, wages, and costs of capital improvements for the bookstores may be paid from generated revenue. Capital Outlay Capital outlay expenditures are those that result in the acquisition of, or addition to, fixed assets. They are expenditures for land or existing buildings, improvement of sites, construction of buildings, additions to buildings, remodeling of buildings, or initial or additional equipment. Construction-related salaries and expenses are included. Capital Project Funds Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of capital outlay items. Categorical Funds Money from the state or federal government granted to qualifying districts for special

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programs, such as Student Success & Support or Vocational Education. Expenditure of categorical funds is restricted to the fund's particular purpose. The funds are granted to districts in addition to their general apportionment. Child Development Fund The Child Development Fund is the fund designated to account for all revenues for or from the operation of childcare and development services under Chapter 2, Division 1, Part 5, of the Education Code (commencing with Section 8200). COLA Cost of Living Adjustment – change in state apportionment funding related to the CPI. Consumer Price Index (CPI) A measure of change in the cost of living compiled by the United States Bureau of Labor Statistics. Consumer price indices are calculated regularly for the United States, California, some regions within California, and selected cities. (See Gann Limit.) COP Certificates of Participation are used to finance the lease/purchase of capital projects. Essentially, they are the issuance of shares in the lease for a specified term. Current Assets Assets that are available to meet the cost of operations or to pay current liabilities. Current Expense of Education Usually regarded as expenses other than capital outlay, community services, and selected categorical funds. Current Liabilities Amounts due and payable for goods and services received prior to the end of the fiscal year.

Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest. Disabled Student Programs & Services (DSP&S) The purpose of these special programs and services is to integrate disabled students into the general college population; to provide educational intervention leading to vocational preparation, transfer or general education; to increase independence; or to refer students to the community resources most appropriate to their needs. Education Protection Account (EPA) The Education Protection Account (EPA) provides local educational agencies (LEAs) with general purpose state aid funding pursuant to Proposition 30, the Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012. The EPA funding is a component of an LEA's total revenue limit or charter school general purpose entitlement. Employee Benefits Examples are (1) group health or life insurance payments; (2) contributions to employee retirement (STRS-State Teachers Retirement System or PERS-Public Employees Retirement System); (3) OASDI (Social Security) and Medicare taxes; (4) workers’ compensation payments; and (5) unemployment insurance. Encumbrances Obligations in the form of purchases, contracts, and other commitments that have been ordered but not yet received. At year-end, there are often many such orders. For year-end encumbrances, the budgets are carried over to the next fiscal year to cover the expenses that are recorded when the items have been received or services rendered. Year-end encumbrances tend to distort both the year-end balance of the just-completed fiscal year and the new year’s expense budget. When reviewing year-end reports and new budgets, one must be especially careful regarding encumbrances so as not to misinterpret the true financial condition of the district.

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EOPS Extended Opportunity Programs and Services. Amounts apportioned for the purpose of providing allowable supplemental services through EOPS to encourage enrollment of students challenged by language, social and/or economic disadvantages. Equalization Aid State funds, included in the general apportionment, to help bring a district’s funding up to the statewide average. Fifty Percent Law Section 84362 of the Education Code, commonly known as the Fifty Percent Law, requires each community college district to spend at least half of its “current expense of education” each fiscal year on the “salaries of classroom instructors.” Salaries include benefits and the salaries of instructional aides. Fiscal Year Twelve calendar months; in California, it is the period beginning July 1 and ending June 30. Some special projects use a fiscal year beginning October 1 and ending September 30, which is consistent with the federal government’s fiscal year. Fixed Assets Property of a permanent nature having continuing value; e.g. land, buildings and equipment. Full-time Equivalent Student (FTES) The number of students in attendance as determined by actual count for each class hour of attendance or by prescribed census periods. Every 525 hours of actual attendance counts as one FTES. The number 525 is derived from the fact that 175 days of instruction are required each year, and students attending classes three hours per day for 175 days will be in attendance for 525 hours. That is, three times 175 equals 525. FTES has replaced ADA. Districts complete Apportionment Attendance Reports (CCFS-320) and Apprenticeship Attendance Reports (CCFS-321) to report

attendance. These are carefully reviewed by auditors. The importance of these reviews lies in the fact that the two reports serve as the basis for allocating state general apportionment to community college districts. Funds, Restricted Those monies designated by law or a donor agency for specific purposes, such as Student Success & Support, Vocational Education or Health Services. Some restricted fund monies which are unspent may be carried over to the next fiscal year. The use of the carryover funds is usually limited by law to the specified purpose(s) for which the funds were originally collected. The Board of Trustees may designate funds for a restricted purpose, but the funds remain unrestricted and must be reported as such on state documents. Funds, Unrestricted Generally, those monies of the general fund that are not designated by law or a donor agency for a specific purpose. Unrestricted funds may need to be accounted for separately or may have been designated by the Board for a specific purpose, but they are still legally regarded as unrestricted since the designation may be changed at the Board’s discretion. Gann Limitation A ceiling on each year’s appropriations supported by tax dollars. The limit applies to all governmental entities, including school districts. The base year was 1978/79. The amount is adjusted each year, based on a price index and the growth of the student population. General Ledger A basic group of accounts in which all transactions of a fund are recorded. General Purpose Tax Rate The district’s tax rate, determined by statute as interpreted by the county controller. Base rate was established in 1978, after the passage of Proposition 13, and changes have occurred based on a complex formula using tax rate areas.

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Governmental Funds These are accounting segregations of financial resources for attaining institutional objectives. Expendable assets are assigned to the various governmental funds according to the purposes for which they may, or must, be used. Governmental accounting measurements focus on determining financial flow of operating revenues and expenditures, rather than net income.

Income Includes both revenue and non-revenue receipts. Revenue receipts are derived from taxation. Non-revenue receipts come from the sale of an asset, product or service. The general apportionment is revenue; money from community education registration is income. Inflation Factor Adjustments for inflation, which are prescribed by law for school district apportionments. The factor is more commonly referred to as COLA (Cost of Living Adjustment). LEA Local Educational Agency. Mandated Costs School district expenses which occur because of federal or state laws, decisions of federal or state courts, federal or state administrative regulations, or initiative measures (See SB 90, 1977). Matriculation The Seymour-Campbell Matriculation Act of 1986 was enacted through Chapter 1467 of the California Statutes of 1986. The purpose of Matriculation is to promote and sustain the efforts of students to reach their educational goals through a program of support services tailored to the needs of the individual students. Students are obligated to express at least a broad educational intent upon entrance, and to declare a specific educational objective within a reasonable time after enrolling.

Non-Resident Tuition A student who is not a resident of California is required, under the uniform student residency requirements, to pay a tuition fee as prescribed by ECS 76140. Objects of Expenditure Objects of expenditure are articles purchased or services obtained by a school district, such as: Certificated Salaries (account series 1000) Includes expenditures for full-time, part-time and prorated portions of salaries for all certificated personnel. Classified Salaries (account series 2000) Includes expenditures for full-time, part-time and prorated portions of salaries for all classified personnel. Employee Benefits (account series 3000) Includes all expenditures for employers’ contributions to retirement plans, and for health and welfare benefits for employees or their dependents, retired employees and Board members. Books, Supplies & Misc. (account series 4000) Includes expenditures for books, supplies, materials, and miscellaneous. Operating Expenses (account series 5000) Includes expenditures for consultants, travel, conferences, membership dues, insurance, utilities, rentals, leases, elections, audits, repair and maintenance contracts, and other contracted services. Capital Outlay (account series 6000) Includes expenditures for sites, improvement of buildings, books and media for libraries, and new equipment. Other Outgo (account series 7000) Includes expenditures for retirement of debt, interfund transfers, other transfers, appropriations for contingencies, and student financial aid. Partnership for Excellence The Partnership for Excellence is a mutual commitment by the state of California and the

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California Community Colleges system to significantly expand the contributions of community colleges to the social and economic success of California. PERS Public Employees’ Retirement System. State law requires school district classified employees, school districts and the state to contribute to the fund for full-time classified employees. Prior Years Taxes Amounts provided from tax levies of prior years and adjustments to taxes reported in prior years. These include delinquent secured and unsecured tax receipts, applicable penalties and any tax sale proceeds of prior years. Proceeds of Taxes Defined in the Gann Amendment as revenues from taxes plus regulatory licenses, user charges and user fees, to the extent that such proceeds exceed the costs reasonably borne in providing the regulation, product or service. Program-Based Funding Under the provisions of AB 1725, beginning in 1991/92, community colleges were no longer funded on the basis of ADA. Rather, the allocation of general apportionment revenue resources is based upon “workload” measures in the categories of: Instruction, Student Services, Instructional Administration, Facilities and Instructional Administration. Proposition 13 (1978) An initiative amendment passed in June 1978, which added Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% of full cash value. The measure also defines assessed value and the voting requirements to levy new taxes. Proposition 98 (1988) An amendment to the California Constitution establishing minimum funding levels for K-14

education and changing some of the provisions of Proposition 4 (Gann limit). Redevelopment Agency (RDA) Effective October 1, 2011, ABX1 26 dissolved all redevelopment agencies and community development agencies, hereinafter referred to as RDAs. Upon dissolution, any property tax revenues that would have been allocated to the RDAs are to be made available to cities, counties, special districts, and school and community college districts. RDA property tax revenue due to community college districts is allocated to the Prop 98 state funding formula for K-14 districts. Reserves Funds set aside to provide for estimated future expenditures or deficits, for working capital, or for other purposes. Districts that have less than a 5% reserve are subject to a fiscal ‘watch’ to monitor their financial condition. Revenue Addition to assets not accompanied by an obligation to perform services or deliver products. This is in contrast to income, which is accompanied by an obligation to perform services or deliver products. General apportionment is generally regarded as revenue while categorical funds are treated as income. Proceeds, on the other hand, are cash receipts recorded appropriately as revenue or income. The three terms are often treated, albeit incorrectly, as interchangeable terms. Revolving Fund The district is authorized (ECS 85400-85405) to establish a revolving cash account for the use of the chief business official in securing or purchasing services or materials. Scheduled Maintenance For several years, the state has provided special funding to community colleges for approved projects. The state provides for half the cost and the district provides for the other half. In instances of financial hardship, some districts may qualify for 90% state funding.

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Secured Property Property that cannot be moved, such as homes and business buildings (business property that is leased is unsecured property). Secured taxes are assessed against secured property. Senate Bill 90 (1977), Chapter 1135/77 A law passed by the California legislature in 1977 that allowed districts to submit claims to the state for reimbursement for increased costs resulting from increased services mandated by the state or by executive orders. Mandated cost provisions were added to the California Constitution upon the passage of Proposition 4 in 1979. STRS State Teachers’ Retirement System. State law requires school district employees, school districts, and the state to contribute to the fund for full-time certificated employees. Student Financial Aid Funds Funds designated to account for the deposit and direct payment of government-funded student financial aid. Federal Aid: Pell Grants

SEOG (Supplemental Educational Opportunity Grant)

Perkins State Aid:

EOPS (Extended Opportunity Programs & Services)

CAL Grants Student Success & Support Program (SSSP) The Seymour-Campbell Student Success Act of 2012 revises and recasts the Seymour-Campbell Matriculation Act of 1986. The purpose of SSSP is to increase community college access and success by providing effective core matriculation services of orientation, assessment and placement, counseling, other education planning services, and academic interventions. The act specifies the responsibilities of students and institutions entering into the matriculation process. (See Matriculation.)

TOP Taxonomy of Program. This was formerly called the Classification of Instructional Disciplines. Districts are required for state purposes to report expenditures by categories identified in the “311.” The major categories are:

Instructional Instructional Administration Instructional Support Services Admissions and Records Counseling and Guidance Other Student Services Operations and Maintenance Planning and Policymaking General Institutional Support Community Services Ancillary Services Property Acquisitions Long-term Debt Transfers Appropriation for Contingencies

TRANS Tax Revenue Anticipation Notes. These are issued to finance short-term cash flow needs. The notes are paid off within a 13-month period using the proceeds of current fiscal year taxes.

Unsecured Property Moveable property such as boats, airplanes, furniture, and equipment in a business. This property is taxed at the previous year’s secured property tax rate.

Vocational Training Education Funds Amounts provided through the Vocational Training Education Act (VTEA) for special studies, demonstration projects, and improvement and expansion of vocational instruction programs, special student service programs, etc.

Warrant A written order drawn to pay a specified amount to a designated payee. For example, the district issues payroll warrants to employees each month. Payroll warrants are commonly referred to as “A” warrants, while warrants for goods and services are referred to as “B” warrants. When there aren’t enough funds to back warrants, they may be registered. That means they act as IOUs. In July of 1992, for example, the state issued registered warrants until it had enough cash to pay for them.

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