2017-18 first quarter budget report · budget and actual dollars expended at the end of the year....

Evergreen Valley College | San José City College | Workforce Institute |

San Jose Evergreen Community College Extension at Milpitas | District Services

2017-18 First Quarter Budget Report

November 14, 2017

2017/2018 FIRST QUARTER BUDGET REPORT

Presented to the Board of Trustees November 14, 2017

Doug Smith, Vice Chancellor, Administrative Services Peter Fitzsimmons, Executive Director Fiscal Services

Anthony Oum, Assistant Director Fiscal Services Linda Wilczewski, Controller

Prepared in collaboration with Fiscal / Business Services Staff

BOARD OF TRUSTEES AND

ADMINISTRATIVE OFFICERS

BOARD OF TRUSTEES Craig Mann, President

Mayra Cruz, Vice President Rudy Nasol Wendy Ho

Jeffrey Lease Huong Nguyen

Scott Pham

ADMINISTRATIVE OFFICERS Debbie Budd, Chancellor

Kim Garcia, Vice Chancellor, Human Resources Ben Seaberry, Vice Chancellor, Information Technology/CISO

Doug Smith, Vice Chancellor, Administrative Services Keith Aytch, Interim President, Evergreen Valley College

Byron Clift Breland, President, San Jose City College

TABLE OF CONTENTS I. Introduction

A. Transmittal Memo 1

B. FY 2017/2018 First Quarter Budget Summary 4

C. Board of Trustees Budget Principles 5

II. General Funds 6

A. Unrestricted General Fund 10 9

B. Parking Fund 11 25

C. Financial Stabilization Fund 12 26

D. Student Success Enhancement Fund 14 27

E. Facility Rental Fund 15 28

F. Workforce Institute Fund 16 32

G. Categoricals & Grants Fund 17 33

H. Health Fees Fund 18 42

III. Capital/Bond Project Funds 45

A. Capital Projects Fund 36 46

B. GO Bond Measure G-2010 Series B Fund 42 51

C. GO Bond Measure G-2010 Series C Fund 43 55

D. GO Bond Measure G-2010 Series D Fund 44 60

E. GO Bond Measure X Fund 45 66

IV. Special Revenue Funds 69

A. Cafeteria Fund 70 70

B. Child Development Fund 72 71

V. Internal Service Fund 72

A. Self-Insurance Fund 61 73

VI. Fiduciary Funds 74

A. Financial Aid Fund 48 75

B. Scholarships & Loan Agency Fund 96 78

VII. OPEB-Related Funds 81

A. OPEB Bond Flow Chart 82

B. OPEB Trust Fund 75 83

C. Retiree Benefit Fund 81 84

D. Long-Term OPEB Debt Fund 85 85

IX. Appendices

A. Budget Assumptions 86

B. Estimated Fund Balances 89

C. 1% Cost Analysis of Salaries & Benefits – By Bargaining Unit 91

D. 1 Day Cost Analysis of Salaries and Benefits – By Bargaining Unit 94

E. Historical Credit and Non-Credit 320 report 97

F. District-wide Legal 99

G. Associated Students Unaudited Financials 100

H. Foundation Unaudited Financials 102

I. Apportionment Worksheet 103

J. Property Tax Worksheet 105

November 14, 2017 To: Chancellor Dr. Budd Honorable Board of Trustees From: Doug Smith, Vice Chancellor of Administrative Services Introduction

Enclosed for your information, please find the FY2017-2018 First Quarter Budget. This budget includes updated and revised projections for revenue and expenditure budget detail as of September 30, 2017 for FY2017-2018 as well as budget projections for the following three-years.

Immediately following this transmittal letter is the First Quarter Budget Summary of the District’s Unrestricted General Fund 10 for FY2017-2018 through FY2020-2021, summarizing the budget detail included in this First Quarter Budget Report. This budget report that was supported by the Business Services staff at Evergreen Valley College, San Jose City College, and the Workforce Institute then analyzed, compiled, and finalized by the District Services Fiscal staff. Community college finance is complex, sometimes unpredictable, and very changeable. Business Services and Fiscal Services staff are to be commended for their attention to detail, work ethic, and commitment to the organization to provide updates on a quarterly basis by compiling year-to-date budget activity and producing revised projections for the current budget year and future budgets to assist the Chancellor and Board of Trustees with decision making.

On October 26, 2017 the District Budget Committee reviewed this document at length, including assumptions and the basis on which budget projections have been made. The District Budget Committee is highly experienced, very knowledgeable, fully informed about budget detail, and has an excellent understanding of the overall budget picture, including the changing nature of basic aid (community supported) funding and the underlying budget assumptions used. The District Budget Committee will remain influential in validating the District budget status as it is updated and as new information becomes available.

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FY2017-18 First Quarter Budget Transmittal Memo November 14, 2017

2017-2018 Fiscal Year

The beginning fund balance at July 1, 2017 was $15,563,747, 14.3% of prior year expenditures. The revenues are now projected to be $111,200,302, which again this year has us as a Community Supported College District (Basic Aid status) by approximately $26.9 million. This figure is based on $19.6 million in actual additional revenue, if we were serving to our fully funded FTES capacity, and $7.2 million due to our FTES being below the funded State FTES Cap. Property taxes at the $91.9 million represent 82.6% of our total projected revenue of $111.2 million. The next property tax update is scheduled by the Santa Clara County Tax Collector in early November. This figure is updated on several occasions throughout the year, historically with upward trends. The property tax revenues are currently projected to be $91,899,300, which represents a 2.92% increase to the Unrestricted General Fund 10 from FY2016-2017. The budget projections will be updated as the Santa Clara County Tax Collector provides revised estimates to the District.

With the continued increase in local property taxes at the first data point in FY2017-2018 the District’s financial outlook remains strong. As previously noted, the trend for subsequent property tax data points has been significantly higher, however, in FY2016-2017 that trend did not hold as the first data point represented an increase of 6.02% and the final data point finished at 6.19%. The previous four-year pattern of property tax growth from initial data point to final data point has averaged in excess of 3% additional during the fiscal year. Each one percent in FY2017-18 generates in excess of $900,000.

On the expenditure side the district is projecting to spend $110,755,188 in FY2017-2018. Last year the final actual expenditures were $108,700,657 of which 85.1% were for personnel expenditures and 14.9% for operating costs. This years’ budget as projected anticipates 84% in personnel costs and 16% for operating costs.

District revenues are now nearly, entirely, property tax dependent. On the expenditure side, retirement costs for STRS and PERS continue to escalate with a 1.85% rate increase in STRS and 1.64% rate increase in PERS this fiscal year. This trend continues in the out-years with projected rate increases at similar levels through at least FY2020-2021. On the other hand, the District experienced a reduction of 8.51% in Blue Cross premiums in this budget year and an increase of 5.88% in Kaiser medical rates. With the move to SISC, Self- Insured Schools of California, our projected out-year premium increases are 5.1% for Blue Cross and 4.4% for Kaiser. These out-year projections are based on the recent regional SISC premium increase history which is likely attributed to the extensive purchasing power of this large Joint Powers Authority. Also included in our long term fiscal outlook is the Cadillac Tax burden beginning in calendar year 2020 with a $1.6m cost estimate the first year annualizing to an estimate of $3.6m in FY2020-2021. These increased costs must be supported and backfilled by continued and ongoing property tax increases to remain fiscally stable.

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FY2017-18 First Quarter Budget Transmittal Memo November 14, 2017

For planning purposes, the District will maintain its posture of property tax estimates growing at a rate of 3.2% in spite of the modest rate increase of 2.92% experienced thus far in FY2017-2018. Also in recent years the district has incorporated an expenditure discount factor. This factor is based on the historical five-year average variance between expenditures that are budgeted to be spent in the adopted budget and actual dollars expended at the end of the year. The FY2017-2018 First Quarter budget report essentially applies a similar factor in that it is based on a line by line analysis of what is budgeted to be spent and how much each budget manager actually expects to spend. In the out-years we apply the actual five-year historical average as a discount which is 1.78%. This essentially reduces the out-year projected expenditures by approximately $2m. Based on historical spending patterns this discount factor is a progressive budget methodology and is based on sound budget principals.

Summary

In summary our FY2017-2018 First Quarter budget is balanced with a projected increase to the ending fund balance of $445,114 for a total $16,008,861, 14.5%. In the succeeding budget years, based on assumptions incorporated as part of the detail budget package, we are estimating to finish at 15.4%, 17.1% and 18.6%.

For the District’s financial future there are seven key data points and factors to watch and carefully manage:

1. Property Tax receipts 2. Resource Allocation Model Adoption 3. Collective Bargaining efforts 4. Health and Welfare premiums 5. STRS and PERS pension employer rate increases 6. The impact of the ACA Cadillac Tax; and 7. The need to fund the Stabilization Fund with one-time dollars while the economy is providing adequate new resources

These elements are the major factors that will influence this budget and the District’s financial future.

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San Jose/Evergreen Community College District2017 ‐ 2018 1st Quarter Budget Summary

September 30, 2017

Audited Actuals

Adopted Budget

EstimatedActuals

Estimated Budget

Estimated Budget

Estimated Budget

2016‐17 2017‐18 2017‐18 2018‐19 2019‐20 2020‐21

Beginning Fund Balance $16,428,949 15.9% $15,534,130 14.3% $15,563,747 14.3% $16,008,861 14.5% $17,455,975 15.4% $19,728,119 17.1%

Revenues$11,014 $0 $9,365 $0 $0 $0

State $8,404,627 $7,692,128 $7,717,625 $7,819,517 $7,905,659 $7,993,323Local $99,066,929 $101,519,749 $102,693,286 $105,993,350 $109,405,722 $112,935,070Other Sources/Transfers $352,885 $770,801 $780,026 $807,303 $197,536 $197,536

Total Revenues $107,835,455 $109,982,678 $111,200,302 $114,620,170 $117,508,917 $121,125,929

ExpendituresCertificated $44,376,579 $40,746,366 $43,666,379 $41,502,332 $41,890,773 $42,282,859Classified $22,202,101 $24,161,631 $22,686,139 $24,500,818 $24,663,738 $24,827,798Benefits (health & welfare, statutory $25,934,802 $28,206,268 $26,707,421 $30,175,757 $31,306,227 $32,460,737

Total Personnel $92,513,482 85.1% $93,114,265 83.0% $93,059,939 84.0% $96,178,907 83.5% $97,860,738 83.4% $99,571,394 82.4%

Materials & Supplies $993,638 $1,024,149 $1,060,322 $1,024,149 $1,024,149 $1,024,149Operating Expenses $10,948,526 $13,649,113 $12,723,825 $13,318,876 $13,157,583 $13,296,064Capital Outlay $879,703 $137,513 $395,034 $137,513 $137,513 $137,513Contingency/Other Outgo $3,365,308 $4,220,779 $3,516,068 $4,564,598 $5,145,178 $6,861,371

Total Non‐Personnel $16,187,175 14.9% $19,031,554 17.0% $17,695,249 16.0% $19,045,136 16.5% $19,464,423 16.6% $21,319,097 17.6%

Sub Total Expenditures $108,700,657 $112,145,819 $110,755,188 $115,224,043 $117,325,161 $120,890,491

Discount Factor $0 ($1,996,196) $0 ($2,050,988) ($2,088,388) ($2,151,851)

Total Expenditures $108,700,657 $110,149,623 $110,755,188 $113,173,055 $115,236,773 $118,738,640

Net Change in Fund Balance ($865,202) ($166,945) $445,114 $1,447,115 $2,272,144 $2,387,289

Ending Fund Balance $15,563,747 14.3% $15,367,185 13.95% $16,008,861 14.5% $17,455,976 15.4% $19,728,119 17.1% $22,115,408 18.6%

Federal

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Board of Trustees Budget Principles

Adopted February 28, 2017

1. Trustees to provide the Chancellor and staff with policy framework for managing an “appropriate” fund balance & structural balance.

2. Affirm a “student centered” approach that ensures our values of opportunity, equity, and social justice.

3. Compliance with accreditation standards.

4. Distinguish between on‐going vs. one‐time resources and expenses.

5. Manage all resource allocations or funding reductions systematically to maximize student equity and success.

6. Seek efficiencies and revenue opportunities.

7. Establish and maintain an employee salary and compensation structure that is competitive among the Bay 10 Community College Districts.

8. Maintain a minimum 7% Unrestricted General Fund reserve consistent with board policy.

9. District Stabilization Fund

Board authority required to access.

Access during economic downturn.

Replenish in healthy fiscal times.

At Fiscal Year End, transfer up to $500K of one‐time money, when General Fund balance finishes above 10%.

Cap Stabilization Fund at $2.5M.

10. Establish and maintain a balanced funding model that is centered on our mission, vision, values, board Ends Policies, and strategic plan.

11. Property Tax projections will be based on 3.5% growth and will be adjusted each period based on County Tax Collector updates.

12. Adopted Budgets and Quarterly Reports will include long‐term revenue and expenditure forecasts, enrollment trends, and financial risk

analysis.

13. Use data to inform decision making.

14. Seed Student Opportunity and Access Revenue (S.O.A.R.) from current land‐lease proceeds.

15. Financially plan and budget for total cost of ownership, including building‐related expenses, and program‐related expenses.

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GENERAL FUNDS

GENERAL FUNDS – UNRESTRICTED

Unrestricted General Fund 10

The Unrestricted General Fund 10 provides the resources necessary to sustain the day-to-day activities of the colleges and the district and pays for most administrative and operating expenditures district-wide.

Revenues

Through the first quarter of FY2017-2018, the District recognized $6,858,402 in revenues or 6% of the annual anticipated revenues. This is down from the first quarter of FY2016-2017 when the District had recognized $7,003,048 or 7% of the annual anticipated revenues.

Expenditures

Through first quarter of FY2017-2018, the District expended $24,731,531 or 22% of the annual anticipated expenditures. This is up (from a dollar perspective) from the first quarter of FY2016-2017, when the District had expended $23,680,972 or 22% of the annual anticipated expenditures.

Reserve

The anticipated reserve for FY2017-2018 is projected to be 14.45%. The reserve for FY2018-2019 is estimated at 15.42% based upon budget assumptions listed in the appendices of the report. The reserve does not include any assumption for negotiated contract settlements.

Financial Stabilization Fund 12

On February 24, 2015, the Board of Trustees authorized the creation of this fund. On February 23, 2016, the Board of Trustees established parameters on fund utilization. There is currently a balance of $750,000 in this fund as a result of inter-fund transfers from the Unrestricted General Fund 10.

Student Success Enhancement Fund 14

Established in FY2015-2016, the Student Success Enhancement Fund receives partial revenues from the land lease payments from the Evergreen Marketplace II Retail Development and may receive future revenues associated with the land development project of some of the vacant parcels located adjacent to Evergreen Valley College. The objective of these revenues is to provide a funding source for innovative projects focused on closing achievement gaps aligned with the Board of Trustees’ ends policies.

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Facility Rental Fund 15

The Facilities Rental Fund was established in FY2010-2011 to track facilities rental fees received pursuant to the Civic Center Act and to track corresponding costs associated with these activities. Activity within this fund is limited to facilities rental activities; however, fund balances may be transferred to other funds to support shortfalls or other expenditures. As of September 30, 2017, District Services has recognized $45,972 or 29% of anticipated revenues associated with the tenants at 40 S. Market Street; San Jose City College has recognized $141,757 or 32% of anticipated annual revenues while Evergreen Valley College has recognized $12,553 or 7% of anticipated annual revenues. San Jose City College is anticipating transferring $500,000 to the Unrestricted General Fund 10 and Evergreen Valley College is anticipating transferring $39,956 to the Unrestricted General Fund 10 to supplement their general operating expenses by June 30, 2018.

GENERAL FUNDS – RESTRICTED

Parking Fund 11

The Parking Fund was augmented by the Unrestricted General Fund 10 to support operations by $41,148 and $103,484 in FY2010-2011 and FY2011-2012, respectively. On April 10, 2012, the Board of Trustees authorized an increase to parking permits and daily parking fees to mitigate the reliance of the Unrestricted General Fund 10. As a result of this action and vacancies within the police department, the Parking Fund had a modest ending fund balance in the subsequent years. Due to declining revenues and an increase in expenditures, the Parking Fund once again ran a deficit and required an augmentation from the Unrestricted General Fund 10 to support operations by $99,647 and $411,692 in FY2015-2016 and FY 2016-2017, respectively. The projection for support in FY2017-2018 from the Unrestricted General Fund 10 is currently $668,704.

Note that the transportation fee (Eco Pass) is also accounted for in the Parking Fund. This program ran a surplus in FY2016-2017 of $12,800; however, is projected to run a deficit of $102,927 in FY2017-2018.

Workforce Institute Fund 16

Beginning in FY2011-2012, the District and the Workforce Institute agreed that the Workforce Institute would annually transfer 15% of its operating profit to the District. In FY2011-2012 this resulted in a transfer of $70,788. The Workforce Institute finished the subsequent fiscal years with an operating deficit so there was no transfer to the Unrestricted General Fund 10. The trend reversed in FY2015-2016 with a modest transfer of $6,383; however, the Workforce Institute once again ran a deficit in FY2016-2017. The current projection for FY2017-2018 is that there will be a modest transfer of $5,509.

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Categorical and Grant Fund 17

The presentation of this fund has been revamped in an attempt to better illustrate the activity at both the program level and location level.

District Services has spent $36,199 or 1% of anticipated spending in the first quarter of FY2017-2018 [up (from a dollar perspective) when District Services spent $14,452 or 1% from the same period in FY2016-2017]; San Jose City College has spent $1,806,542 or 13% of anticipated spending in the first quarter of FY2017-2018 (down from $1,898,644 or 16% from the same period in FY2016-2017); Evergreen Valley College has spent $1,393,219 or 9% of anticipated spending in the first quarter of FY2017-2018 (down from $1,934,580 or 19% from the same period in FY2016-2017); and the Workforce Institute has spent $789,931 or 9% of anticipated spending in the first quarter of FY2017-2018 (up from $533,043 or 4% from the same period in FY2016-2017).

Student Health Fees Fund 18

The Student Health Fee Fund was augmented by the Unrestricted General Fund 10 to support operations at Evergreen Valley College by $14,830 in FY2010-2011 and was augmented by MAA Funds to support operations at San Jose City College by $25,082 in FY2010-2011. Both campuses responded by reducing the expenditure budget for FY2011-2012. On February 14, 2012, the Board of Trustees authorized an increase to the student health fee by $1 (from $17 to $18 per semester) based upon the Implicit Price Deflator Index. As a result of these actions, the Student Health Fee was structurally balanced in FY2011-2012.

However, in FY2012-2013 the Student Health Fees Fund once again ran a deficit requiring an augmentation by the Unrestricted General Fund 10 to support operations at Evergreen Valley College by $5,119 and to support operations at San Jose City College by $32,006. San Jose City College ran a deficit in FY2013-2014 requiring an augmentation from the Unrestricted General Fund 10 of $29,041, while Evergreen Valley College ran experienced a surplus of $5,687 primarily due to salary savings due to a vacancy. On January 4, 2014, the Board of Trustees authorized an increase to the student health fee by $1 (from $18 to $19 per semester) based upon the Implicit Price Deflator Index effective the 2014 Fall Semester. Despite this action, San Jose City College ran a deficit in FY2014-2015 of $9,472 while Evergreen Valley College ran a slight surplus of $43,806.

On April 4, 2017, the Board of Trustees authorized an increase to the student health fee by another $1 (from $19 to $20 per semester) based upon the Implicit Price Deflator Index. Both colleges ended FY2015-2016 and FY2016-2017 with a modest ending fund balance (San Jose City College = $39,261 and $6,792 respectively. Evergreen Valley College = $65,890 and $29,265 respectively). San Jose City College and Evergreen Valley College are projecting a balanced budget in FY2017-2018.

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10 - GENERAL FUND

ConsolidatedFY 2017-2018ESTIMATED

ACTUALS

FY 2018 - 2019ESTIMATED BUDGET

PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$

State Revenue 7,717,625 7,819,517 101,892 1% 7,905,659 86,142 1% 7,993,323 87,664 1%

Local Revenue 102,693,286 105,993,350 3,300,064 3% 109,405,722 3,412,373 3% 112,935,070 3,529,348 3%

Other Financing Sources 12,536 12,536 0 0% 12,536 0 0% 12,536 0 0%

SUBTOTAL REVENUE 110,432,812$ 113,825,403$ 3,392,591$ 3% 117,323,917$ 3,498,514$ 3% 120,940,929$ 3,617,012$ 3%

Transfers-In 767,490 794,767 27,277 4% 185,000 (609,767) -77% 185,000 0 0%

TOTAL INCOME 111,200,302$ 114,620,170$ 3,419,868$ 3% 117,508,917$ 2,888,747$ 3% 121,125,929$ 3,617,012$ 3%

EXPENDITURES

Certificated Salaries 22,403,667$ 22,918,412$ 514,745$ 2% 23,124,678$ 206,266$ 1% 23,332,800$ 208,122$ 1%Certificated Salaries MSC 3,192,861 3,663,697 470,836 15% 3,696,670 32,973 1% 3,729,940 33,270 1%Certificated Salaries Adjunct 18,069,851 14,920,223 (3,149,628) -17% 15,069,425 149,202 1% 15,220,119 150,694 1%

Classified Salaries 14,881,919 16,441,644 1,559,725 10% 16,556,736 115,092 1% 16,672,633 115,897 1%Classified Salaries MSC 6,276,300 6,832,646 556,346 9% 6,880,474 47,828 1% 6,928,637 48,163 1%Classified Hourly 1,138,897 1,067,680 (71,217) -6% 1,067,680 0 0% 1,067,680 0 0%Overtime 389,023 158,848 (230,175) -59% 158,848 0 0% 158,848 0 0%

Employee Benefits (Non-H&W) 14,203,279 14,969,837 766,558 5% 15,369,510 399,673 3% 15,758,102 388,592 3%Employee Benefits (H&W) 12,504,142 15,205,920 2,701,778 22% 15,936,717 730,797 5% 16,702,635 765,919 5%

Materials and Supplies 1,060,322 1,024,149 (36,173) -3% 1,024,149 0 0% 1,024,149 0 0%

Operating Expenses 12,723,825 13,318,876 595,051 5% 13,157,583 (161,293) -1% 13,296,064 138,481 1%

Capital Outlay 395,034 137,513 (257,521) -65% 137,513 0 0% 137,513 0 0%

Contingency 0 1,074,056 1,074,056 0 (1,074,056) -100% 0 0 Other Outgo 0 0 0 1,633,995 1,633,995 3,267,990 1,633,995 100%

SUBTOTAL EXPENDITURES 107,239,120$ 111,733,501$ 4,494,381$ 4% 113,813,977$ 2,080,476$ 2% 117,297,110$ 3,483,133$ 3%

Transfers-Out 3,516,068 3,490,542 (25,526) -1% 3,511,183 20,641 1% 3,593,381 82,198 2%

SUBTOTAL EXPENDITURES 110,755,188$ 115,224,043$ 4,468,855$ 4% 117,325,160$ 2,101,117$ 2% 120,890,491$ 3,565,331$ 3%

Discount Factor 0$ (2,050,988)$ (2,050,988)$ (2,088,388)$ (37,400)$ 2% (2,151,851)$ (63,463)$ 3%

TOTAL EXPENDITURES 110,755,188$ 113,173,055$ 2,417,867$ 2% 115,236,773$ 2,063,718$ 2% 118,738,640$ 3,501,868$ 3%

DIFFERENCE 445,114$ 1,447,114$ 1,002,000$ 225% 2,272,144$ 825,030$ 57% 2,387,288$ 115,144$ 5%

FUND BALANCE

Net Change in Fund Balance 445,114$ 1,447,114$ 1,002,000$ 225% 2,272,144$ 825,030$ 57% 2,387,288$ 115,144$ 5%Beginning Balance, July 1 15,563,747 16,008,861 445,114 3% 17,455,975 1,447,114 9% 19,728,119 2,272,144 13%

NET FUND BALANCE, JUNE 30 16,008,861$ 17,455,975$ 1,447,114$ 9% 19,728,119$ 2,272,144$ 13% 22,115,408$ 2,387,288$ 12%

% GROWTH% GROWTH % GROWTH

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection

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10 - GENERAL FUND

DistrictwideFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

State Revenue 7,542,302$ 7,640,912$ 98,610$ 1% 7,725,268$ 84,356$ 1% 7,811,128$ 85,860$ 1%

Local Revenue 92,236,810 95,438,668 3,201,858 3% 98,752,647 3,313,980 3% 102,182,619 3,429,972 3%

Other Financing Sources 12,536 12,536 0 0% 12,536 0 0% 12,536 0 0%

SUBTOTAL REVENUE 99,791,648$ 103,092,116$ 3,300,468$ 3% 106,490,451$ 3,398,335$ 3% 110,006,283$ 3,515,832$ 3%

Transfers-In 14,034 50,660 36,626 261% 0 (50,660) -100% 0 0

TOTAL INCOME 99,805,682$ 103,142,776$ 3,337,094$ 3% 106,490,451$ 3,347,675$ 3% 110,006,283$ 3,515,832$ 3%

EXPENDITURES

Classified Salaries 194,568$ 262,500$ 67,932$ 35% 264,338$ 1,838$ 1% 266,188$ 1,850$ 1%Classified Hourly 136,978 145,000 8,022 6% 145,000 0 0% 145,000 0 0%

Employee Benefits (Non-H&W) 1,872,820 1,840,225 (32,595) -2% 1,883,127 42,902 2% 1,924,380 41,253 2%

Materials and Supplies 186,355 186,855 500 0% 186,855 0 0% 186,855 0 0%

Operating Expenses 7,735,743 8,333,515 597,772 8% 8,183,515 (150,000) -2% 8,333,515 150,000 2%

Capital Outlay 25,000 25,000 0 0% 25,000 0 0% 25,000 0 0%

Other Outgo 0 0 0 1,633,995 1,633,995 3,267,990 1,633,995 100%

SUBTOTAL EXPENDITURES 10,151,464$ 10,793,095$ 641,631$ 6% 12,321,830$ 1,528,735$ 14% 14,148,928$ 1,827,098$ 15%

Transfers-Out 2,989,681 2,964,155 (25,526) -1% 2,984,796 20,641 1% 3,066,994 82,198 3%

SUBTOTAL EXPENDITURES 13,141,145$ 13,757,250$ 616,105$ 5% 15,306,626$ 1,549,376$ 11% 17,215,922$ 1,909,296$ 12%

Discount Factor 0$ (244,879)$ (244,879)$ (272,458)$ (27,579)$ 11% (306,443)$ (33,985)$ 12%

TOTAL EXPENDITURES 13,141,145$ 13,512,371$ 371,226$ 3% 15,034,168$ 1,521,797$ 11% 16,909,479$ 1,875,311$ 12%

DIFFERENCE 86,664,537$ 89,630,405$ 2,965,868$ 3% 91,456,283$ 1,825,878$ 2% 93,096,804$ 1,640,521$ 2%


% GROWTH % GROWTH % GROWTH

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10 - GENERAL FUND

District ServicesFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Transfers-In 185,000$ 185,000$ 0$ 0% 185,000$ 0$ 0% 185,000$ 0$ 0%

TOTAL INCOME 185,000$ 185,000$ 0$ 0% 185,000$ 0$ 0% 185,000$ 0$ 0%

EXPENDITURES

Certificated Salaries MSC 392,388$ 470,129$ 77,741$ 20% 474,360$ 4,231$ 1% 478,629$ 4,269$ 1%

Classified Salaries 4,731,331 5,107,755 376,424 8% 5,143,509 35,754 1% 5,179,514 36,005 1%Classified Salaries MSC 3,552,022 3,725,204 173,182 5% 3,751,280 26,076 1% 3,777,539 26,259 1%Classified Hourly 316,696 263,003 (53,693) -17% 263,003 0 0% 263,003 0 0%Overtime 134,841 55,168 (79,673) -59% 55,168 0 0% 55,168 0 0%

Employee Benefits (Non-H&W) 2,141,568 2,475,617 334,049 16% 2,539,273 63,656 3% 2,600,967 61,694 2%Employee Benefits (H&W) 2,597,459 2,941,669 344,210 13% 3,083,046 141,377 5% 3,231,217 148,171 5%

Materials and Supplies 186,133 187,485 1,352 1% 187,485 0 0% 187,485 0 0%

Operating Expenses 1,550,162 1,329,584 (220,578) -14% 1,329,584 0 0% 1,329,584 0 0%

Capital Outlay 79,203 57,749 (21,454) -27% 57,749 0 0% 57,749 0 0%

Contingency 0 50,021 50,021 0 (50,021) -100% 0 0

SUBTOTAL EXPENDITURES 15,681,803$ 16,663,384$ 981,581$ 6% 16,884,456$ 221,072$ 1% 17,160,855$ 276,399$ 2%

Discount Factor 0$ (296,608)$ (296,608)$ (300,543)$ (3,935)$ 1% (305,463)$ (4,920)$ 2%

TOTAL EXPENDITURES 15,681,803$ 16,366,776$ 684,973$ 4% 16,583,913$ 217,137$ 1% 16,855,392$ 271,479$ 2%

DIFFERENCE (15,496,803)$ (16,181,776)$ (684,973)$ 4% (16,398,913)$ (217,137)$ 1% (16,670,392)$ (271,479)$ 2%



Page 11

10 - GENERAL FUND

San Jose City CollegeFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

State Revenue 80,909$ 81,689$ 780$ 1% 82,506$ 817$ 1% 83,331$ 825$ 1%

Local Revenue 5,694,873 5,747,413 52,540 1% 5,800,479 53,066 1% 5,854,075 53,596 1%

SUBTOTAL REVENUE 5,775,782$ 5,829,102$ 53,320$ 1% 5,882,985$ 53,883$ 1% 5,937,406$ 54,421$ 1%

Transfers-In 500,000 403,684 (96,316) -19% 0 (403,684) -100% 0 0

TOTAL INCOME 6,275,782$ 6,232,786$ (42,996)$ -1% 5,882,985$ (349,801)$ -6% 5,937,406$ 54,421$ 1%

EXPENDITURES

Certificated Salaries 10,699,193$ 11,387,015$ 687,822$ 6% 11,489,498$ 102,483$ 1% 11,592,903$ 103,405$ 1%Certificated Salaries MSC 1,454,205 1,692,214 238,009 16% 1,707,444 15,230 1% 1,722,811 15,367 1%Certificated Salaries Adjunct 9,209,281 7,442,205 (1,767,076) -19% 7,516,627 74,422 1% 7,591,793 75,166 1%

Classified Salaries 4,201,865 4,739,292 537,427 13% 4,772,467 33,175 1% 4,805,874 33,407 1%Classified Salaries MSC 1,433,934 1,544,614 110,680 8% 1,555,426 10,812 1% 1,566,314 10,888 1%Classified Hourly 401,127 420,170 19,043 5% 420,170 0 0% 420,170 0 0%Overtime 110,291 85,000 (25,291) -23% 85,000 0 0% 85,000 0 0%

Employee Benefits (Non-H&W) 5,396,645 5,306,537 (90,108) -2% 5,452,605 146,068 3% 5,594,958 142,352 3%Employee Benefits (H&W) 4,281,392 5,899,557 1,618,165 38% 6,183,090 283,533 5% 6,480,249 297,159 5%

Materials and Supplies 383,260 351,507 (31,753) -8% 351,507 0 0% 351,507 0 0%

Operating Expenses 2,451,752 2,147,728 (304,024) -12% 2,147,728 0 0% 2,147,728 0 0%

Capital Outlay 63,753 21,431 (42,322) -66% 21,431 0 0% 21,431 0 0%

Contingency 0 200,000 200,000 0 (200,000) -100% 0 0

SUBTOTAL EXPENDITURES 40,086,698$ 41,237,270$ 1,150,572$ 3% 41,702,993$ 465,723$ 1% 42,380,738$ 677,745$ 2%

Transfers-Out 164,493 164,493 0 0% 164,493 0 0% 164,493 0 0%

SUBTOTAL EXPENDITURES 40,251,191$ 41,401,763$ 1,150,572$ 3% 41,867,486$ 465,723$ 1% 42,545,231$ 677,745$ 2%

Discount Factor 0$ (736,951)$ (736,951)$ (745,241)$ (8,290)$ 1% (757,305)$ (12,064)$ 2%

TOTAL EXPENDITURES 40,251,191$ 40,664,812$ 413,621$ 1% 41,122,245$ 457,433$ 1% 41,787,926$ 665,681$ 2%

DIFFERENCE (33,975,409)$ (34,432,026)$ (456,617)$ 1% (35,239,260)$ (807,234)$ 2% (35,850,520)$ (611,260)$ 2%



Page 12

10 - GENERAL FUND

Evergreen Valley CollegeFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$

State Revenue 94,414 96,916 2,502 3% 97,885 969 1% 98,864 979 1%

Local Revenue 4,761,603 4,807,269 45,666 1% 4,852,596 45,327 1% 4,898,376 45,780 1%

SUBTOTAL REVENUE 4,865,382$ 4,904,185$ 38,803$ 1% 4,950,481$ 46,296$ 1% 4,997,240$ 46,759$ 1%

Transfers-In 68,456 155,423 86,967 127% 0 (155,423) -100% 0 0

TOTAL INCOME 4,933,838$ 5,059,608$ 125,770$ 3% 4,950,481$ (109,127)$ -2% 4,997,240$ 46,759$ 1%

EXPENDITURES

Certificated Salaries 11,704,474$ 11,531,397$ (173,077)$ -1% 11,635,180$ 103,783$ 1% 11,739,897$ 104,717$ 1%Certificated Salaries MSC 1,346,268 1,501,354 155,086 12% 1,514,866 13,512 1% 1,528,500 13,634 1%Certificated Salaries Adjunct 8,860,570 7,478,018 (1,382,552) -16% 7,552,798 74,780 1% 7,628,326 75,528 1%

Classified Salaries 5,550,330 6,109,291 558,961 10% 6,152,056 42,765 1% 6,195,120 43,064 1%Classified Salaries MSC 1,145,995 1,412,262 266,267 23% 1,422,148 9,886 1% 1,432,103 9,955 1%Classified Hourly 267,692 239,507 (28,185) -11% 239,507 0 0% 239,507 0 0%Overtime 143,891 18,680 (125,211) -87% 18,680 0 0% 18,680 0 0%

Employee Benefits (Non-H&W) 4,707,001 5,244,599 537,598 11% 5,388,987 144,388 3% 5,529,701 140,714 3%Employee Benefits (H&W) 5,520,662 6,239,440 718,778 13% 6,539,307 299,867 5% 6,853,587 314,279 5%


Operating Expenses 690,884 1,386,134 695,250 101% 1,386,134 0 0% 1,386,134 0 0%

Capital Outlay 220,478 32,733 (187,745) -85% 32,733 0 0% 32,733 0 0%

Contingency 0 824,035 824,035 0 (824,035) -100% 0 0

SUBTOTAL EXPENDITURES 40,432,819$ 42,289,752$ 1,856,933$ 5% 42,154,699$ (135,053)$ 0% 42,856,589$ 701,891$ 2%

Transfers-Out 361,894 361,894 0 0% 361,894 0 0% 361,894 0 0%

SUBTOTAL EXPENDITURES 40,794,713$ 42,651,646$ 1,856,933$ 5% 42,516,593$ (135,053)$ 0% 43,218,483$ 701,891$ 2%

Discount Factor 0$ (759,199)$ (759,199)$ (756,795)$ 2,404$ 0% (769,289)$ (12,494)$ 2%

TOTAL EXPENDITURES 40,794,713$ 41,892,447$ 1,097,734$ 3% 41,759,797$ (132,649)$ 0% 42,449,194$ 689,397$ 2%

DIFFERENCE (35,860,875)$ (36,832,839)$ (971,964)$ 3% (36,809,316)$ 23,522$ 0% (37,451,954)$ (642,638)$ 2%



Page 13

10 - GENERAL FUND

San Jose Evergreen Community College Ext.FY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

TOTAL INCOME 0$ 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

Classified Salaries 203,825$ 222,806$ 18,981$ 9% 224,366$ 1,560$ 1% 225,937$ 1,571$ 1%Classified Salaries MSC 144,349 150,566 6,217 4% 151,620 1,054 1% 152,681 1,061 1%Classified Hourly 16,404 0 (16,404) -100% 0 0 0 0

Employee Benefits (Non-H&W) 85,245 102,859 17,614 21% 105,518 2,659 3% 108,096 2,578 2%Employee Benefits (H&W) 104,629 125,254 20,625 20% 131,274 6,020 5% 137,583 6,309 5%


Operating Expenses 295,284 121,915 (173,369) -59% 110,622 (11,293) -9% 99,103 (11,519) -10%

Capital Outlay 6,600 600 (6,000) -91% 600 0 0% 600 0 0%

SUBTOTAL EXPENDITURES 886,336$ 750,000$ (136,336)$ -15% 750,000$ (0)$ 0% 750,000$ (0)$ 0%

Discount Factor 0$ (13,350)$ (13,350)$ (13,350)$ 0$ 0% (13,350)$ 0$ 0%

TOTAL EXPENDITURES 886,336$ 736,650$ (149,686)$ -17% 736,650$ (0)$ 0% 736,650$ (0)$ 0%

DIFFERENCE (886,336)$ (736,650)$ 149,686$ -17% (736,650)$ 0$ 0% (736,650)$ 0$ 0%



Page 14

10 - GENERAL FUND

Consolidated ADOPTEDBUDGET

REVISEDBUDGET

ACTUAL YTD ESTIMATED TOTALJune 30, 2018

VARIANCESavings or (Shortfall)

FY 2018-2019ESTIMATED

BUDGETINCOME

Federal Revenue 0$ 0$ 9,365$ 9,365$ 9,365$ 0$

State Revenue 7,692,128 7,692,128 661,983 9% 7,717,625 25,497 100% 7,819,517

Local Revenue 101,519,749 101,519,749 6,146,401 6% 102,693,286 1,173,537 101% 105,993,350

Other Financing Sources 25,750 25,750 634 2% 12,536 (13,214) 49% 12,536

SUBTOTAL REVENUE 109,237,627$ 109,237,627$ 6,818,383$ 6% 110,432,812$ 1,195,185$ 101% 113,825,403$

Transfers-In 745,051 821,974 40,019 5% 767,490 (54,484) 93% 794,767

TOTAL INCOME 109,982,678$ 110,059,601$ 6,858,402$ 6% 111,200,302$ 1,140,701$ 101% 114,620,170$

EXPENDITURES

Certificated Salaries 22,425,777$ 22,425,777$ 4,382,328$ 20% 22,403,667$ 22,110$ 100% 22,918,412$ Certificated Salaries MSC 3,549,186 3,562,201 809,161 23% 3,192,861 369,340 90% 3,663,697 Certificated Salaries Adjunct 14,771,403 14,771,130 4,327,749 29% 18,069,851 (3,298,721) 122% 14,920,223

Classified Salaries 16,239,326 16,209,863 3,645,304 22% 14,881,919 1,327,944 92% 16,441,644 Classified Salaries MSC 6,695,777 6,703,731 1,589,676 24% 6,276,300 427,431 94% 6,832,646 Classified Hourly 1,067,680 1,047,038 285,953 27% 1,138,897 (91,859) 109% 1,067,680 Overtime 158,848 173,309 123,436 71% 389,023 (215,714) 224% 158,848

Employee Benefits (Non-H&W) 13,677,651 13,685,841 2,808,909 21% 14,203,279 (517,438) 104% 14,969,837 Employee Benefits (H&W) 14,528,617 14,533,134 2,927,304 20% 12,504,142 2,028,992 86% 15,205,920

Materials and Supplies 1,024,149 1,067,361 158,754 15% 1,060,322 7,039 99% 1,024,149

Operating Expenses 13,649,113 14,131,281 3,021,338 21% 12,723,825 1,407,456 90% 13,318,876

Capital Outlay 137,513 261,664 36,940 14% 395,034 (133,370) 151% 137,513

Contingency 916,579 270,603 0 0% 0 270,603 0% 1,074,056 Other Outgo 0 4,000 0 0% 0 4,000 0% 0

SUBTOTAL EXPENDITURES 108,841,619$ 108,846,933$ 24,116,852$ 22% 107,239,120$ 1,607,813$ 99% 111,733,501$

Transfers-Out 3,304,200 3,304,200 614,679 19% 3,516,068 (211,868) 106% 3,490,542

SUBTOTAL EXPENDITURES 112,145,819$ 112,151,133$ 24,731,531$ 22% 110,755,188$ 1,395,945$ 99% 115,224,043$

Discount Factor 0$ 0$ 0$ 0$ 0$ (2,050,988)$

TOTAL EXPENDITURES 112,145,819$ 112,151,133$ 24,731,531$ 22% 110,755,188$ 1,395,945$ 99% 113,173,055$

DIFFERENCE (2,163,141)$ (2,091,532)$ (17,873,129)$ 855% 445,114$ 2,536,646$ -21% 1,447,114$

FUND BALANCE

Net Change in Fund Balance (2,163,141)$ (2,091,532)$ (17,873,129)$ 855% 445,114$ 2,536,646$ -21% 1,447,114$ Beginning Balance, July 1 15,534,130 15,563,747 15,563,747 100% 15,563,747 0 100% 16,008,861

NET FUND BALANCE, JUNE 30 13,370,989$ 13,472,215$ (2,309,382)$ -17% 16,008,861$ 2,536,646$ 119% 17,455,975$

% YTD % OF REVISED BUDGET

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 09/30/2017

Page 15

10 - GENERAL FUND

Districtwide ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

State Revenue 7,516,805$ 7,516,805$ 612,893$ 8% 7,542,302$ 25,497$ 100% 7,640,912$

Local Revenue 92,431,964 92,431,964 342,693 0% 92,236,810 (195,154) 100% 95,438,668

Other Financing Sources 25,750 25,750 634 2% 12,536 (13,214) 49% 12,536

SUBTOTAL REVENUE 99,974,519$ 99,974,519$ 956,220$ 1% 99,791,648$ (182,871)$ 100% 103,092,116$

Transfers-In (From Funds 16 &17) 61,551 61,551 2,131 3% 14,034 (47,517) 23% 50,660

TOTAL INCOME 100,036,070$ 100,036,070$ 958,351$ 1% 99,805,682$ (230,388)$ 100% 103,142,776$

EXPENDITURES

Certificated Salaries Adjunct 0$ 0$ (910)$ 0$ 0$ 0$

Classified Salaries* 262,500 262,500 63,333 24% 194,568 67,932 74% 262,500 Classified Hourly** 145,000 122,000 85,198 70% 136,978 (14,978) 112% 145,000

Employee Benefits (Non-H&W) 1,840,225 1,840,225 11,877 1% 1,872,820 (32,595) 102% 1,840,225

Materials and Supplies 186,855 186,855 42,989 23% 186,355 500 100% 186,855

Operating Expenses 8,183,515 8,216,915 2,155,353 26% 7,735,743 481,172 94% 8,333,515

Capital Outlay 25,000 25,000 402 2% 25,000 0 100% 25,000

SUBTOTAL EXPENDITURES 10,643,095$ 10,653,495$ 2,358,242$ 22% 10,151,464$ 502,031$ 95% 10,793,095$

Transfers-Out (To Funds 11, 16, & 85)2,777,813 2,777,813 614,364 22% 2,989,681 (211,868) 108% 2,964,155


Discount Factor 0$ 0$ 0$ 0$ 0$ (244,879)$

TOTAL EXPENDITURES 13,420,908$ 13,431,308$ 2,972,606$ 22% 13,141,145$ 290,163$ 98% 13,512,371$

DIFFERENCE 86,615,162$ 86,604,762$ (2,014,255)$ -2% 86,664,537$ 59,775$ 100% 89,630,405$



Page 16

10 - GENERAL FUND

District Services ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

Local Revenue 0$ 0$ 533$ 0$ 0$ 0$

SUBTOTAL REVENUE 0$ 0$ 533$ 0$ 0$ 0$

Transfers-In (From Fund 15) 185,000 185,000 37,888 20% 185,000 0 100% 185,000

TOTAL INCOME 185,000$ 185,000$ 38,421$ 21% 185,000$ 0$ 100% 185,000$

EXPENDITURES

Certificated Salaries MSC 449,037$ 449,037$ 111,017$ 25% 392,388$ 56,649$ 87% 470,129$

Classified Salaries 5,038,223 5,010,348 1,161,427 23% 4,731,331 279,017 94% 5,107,755 Classified Salaries MSC 3,626,366 3,629,991 874,071 24% 3,552,022 77,969 98% 3,725,204 Classified Hourly 263,003 256,042 91,062 36% 316,696 (60,654) 124% 263,003 Overtime 55,168 69,629 45,429 65% 134,841 (65,212) 194% 55,168

Employee Benefits (Non-H&W) 2,199,368 2,198,934 528,562 24% 2,141,568 57,366 97% 2,475,617 Employee Benefits (H&W) 2,816,727 2,816,727 645,840 23% 2,597,459 219,268 92% 2,941,669


Operating Expenses 1,608,980 1,599,539 268,714 17% 1,550,162 49,377 97% 1,329,584

Capital Outlay 57,749 79,203 9,917 13% 79,203 0 100% 57,749

Contingency 0 0 0 0 0 50,021


Discount Factor 0$ 0$ 0$ 0$ 0$ (296,608)$


DIFFERENCE (16,117,106)$ (16,111,227)$ (3,725,084)$ 23% (15,496,803)$ 614,424$ 96% (16,181,776)$



Page 17

10 - GENERAL FUND

San Jose City College ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

State Revenue 80,909$ 80,909$ 22,654$ 28% 80,909$ 0$ 100% 81,689$

Local Revenue 4,502,834 4,502,834 3,118,518 69% 5,694,873 1,192,039 126% 5,747,413

SUBTOTAL REVENUE 4,583,743$ 4,583,743$ 3,141,172$ 69% 5,775,782$ 1,192,039$ 126% 5,829,102$

Transfers-In (From Fund 15) 400,000 400,000 0 0% 500,000 100,000 125% 403,684

TOTAL INCOME 4,983,743$ 4,983,743$ 3,141,172$ 63% 6,275,782$ 1,292,039$ 126% 6,232,786$

EXPENDITURES

Certificated Salaries 11,144,993$ 11,144,993$ 2,132,435$ 19% 10,699,193$ 445,800$ 96% 11,387,015$ Certificated Salaries MSC 1,631,275 1,644,290 363,551 22% 1,454,205 190,085 88% 1,692,214 Certificated Salaries Adjunct 7,367,425 7,367,425 2,203,697 30% 9,209,281 (1,841,856) 125% 7,442,205

Classified Salaries 4,695,687 4,695,687 1,050,466 22% 4,201,865 493,822 89% 4,739,292 Classified Salaries MSC 1,520,582 1,523,596 358,484 24% 1,433,934 89,662 94% 1,544,614 Classified Hourly 420,170 401,127 71,641 18% 401,127 0 100% 420,170 Overtime 85,000 85,000 55,146 65% 110,291 (25,291) 130% 85,000

Employee Benefits (Non-H&W) 4,814,625 4,818,433 1,103,024 23% 5,396,645 (578,212) 112% 5,306,537 Employee Benefits (H&W) 5,671,436 5,671,436 1,070,641 19% 4,281,392 1,390,044 75% 5,899,557


Operating Expenses 2,147,728 2,651,752 487,707 18% 2,451,752 200,000 92% 2,147,728

Capital Outlay 21,431 63,753 25,697 40% 63,753 0 100% 21,431

Contingency 578,099 0 0 0 0 200,000


Transfers-Out (To Funds 17 & 48) 164,493 164,493 315 0% 164,493 0 100% 164,493


Discount Factor 0$ 0$ 0$ 0$ 0$ (736,951)$


DIFFERENCE (35,630,708)$ (35,631,502)$ (5,838,707)$ 16% (33,975,409)$ 1,656,093$ 95% (34,432,026)$



Page 18

10 - GENERAL FUND

Evergreen Valley College ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

Federal Revenue 0$ 0$ 9,365$ 9,365$ 9,365$ 0$

State Revenue 94,414 94,414 26,436 28% 94,414 0 100% 96,916

Local Revenue 4,584,951 4,584,951 2,684,657 59% 4,761,603 176,652 104% 4,807,269

SUBTOTAL REVENUE 4,679,365$ 4,679,365$ 2,720,458$ 58% 4,865,382$ 186,017$ 104% 4,904,185$

Transfers-In (From Funds 15 & 17) 98,500 175,423 0 0% 68,456 (106,967) 39% 155,423

TOTAL INCOME 4,777,865$ 4,854,788$ 2,720,458$ 56% 4,933,838$ 79,050$ 102% 5,059,608$

EXPENDITURES

Certificated Salaries 11,280,784$ 11,280,784$ 2,236,649$ 20% 11,704,474$ (423,690)$ 104% 11,531,397$ Certificated Salaries MSC 1,468,874 1,468,874 307,190 21% 1,346,268 122,606 92% 1,501,354 Certificated Salaries Adjunct 7,403,978 7,403,705 2,124,962 29% 8,860,570 (1,456,865) 120% 7,478,018

Classified Salaries 6,039,091 6,037,503 1,359,008 23% 5,550,330 487,173 92% 6,109,291 Classified Salaries MSC 1,403,674 1,404,989 348,436 25% 1,145,995 258,994 82% 1,412,262 Classified Hourly 239,507 251,869 33,951 13% 267,692 (15,823) 106% 239,507 Overtime 18,680 18,680 22,861 122% 143,891 (125,211) 770% 18,680

Employee Benefits (Non-H&W) 4,737,717 4,741,061 1,151,910 24% 4,707,001 34,060 99% 5,244,599 Employee Benefits (H&W) 5,920,824 5,925,341 1,195,896 20% 5,520,662 404,679 93% 6,239,440

Materials and Supplies 272,302 280,469 34,519 12% 274,574 5,895 98% 272,302

Operating Expenses 1,386,134 1,367,791 132,046 10% 690,884 676,907 51% 1,386,134

Capital Outlay 32,733 87,108 0 0% 220,478 (133,370) 253% 32,733

Contingency 338,480 270,603 0 0% 0 270,603 0% 824,035 Other Outgo 0 4,000 0 0% 0 4,000 0% 0


Transfers-Out (To Funds 17 & 48) 361,894 361,894 0 0% 361,894 0 100% 361,894


Discount Factor 0$ 0$ 0$ 0$ 0$ (759,199)$


DIFFERENCE (36,126,807)$ (36,049,883)$ (6,226,970)$ 17% (35,860,875)$ 189,008$ 99% (36,832,839)$



Page 19

10 - GENERAL FUND

San Jose Evergreen Community College Ext. ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

TOTAL INCOME 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

Certificated Salaries 0$ 0$ 13,244$ 0$ 0$ 0$ Certificated Salaries MSC 0 0 27,403 0 0 0

Classified Salaries 203,825 203,825 11,070 5% 203,825 0 100% 222,806 Classified Salaries MSC 145,155 145,155 8,685 6% 144,349 806 99% 150,566 Classified Hourly 0 16,000 4,101 26% 16,404 (404) 103% 0

Employee Benefits (Non-H&W) 85,716 87,188 13,535 16% 85,245 1,943 98% 102,859 Employee Benefits (H&W) 119,630 119,630 14,927 12% 104,629 15,001 87% 125,254

Materials and Supplies 26,000 30,000 (3,295) -11% 30,000 0 100% 26,000

Operating Expenses 322,756 295,284 (22,482) -8% 295,284 0 100% 121,915

Capital Outlay 600 6,600 924 14% 6,600 0 100% 600

SUBTOTAL EXPENDITURES 903,682$ 903,682$ 68,112$ 8% 886,336$ 17,346$ 98% 750,000$

Discount Factor 0$ 0$ 0$ 0$ 0$ (13,350)$

TOTAL EXPENDITURES 903,682$ 903,682$ 68,112$ 8% 886,336$ 17,346$ 98% 736,650$

DIFFERENCE (903,682)$ (903,682)$ (68,112)$ 8% (886,336)$ 17,346$ 98% (736,650)$



Page 20

10 - GENERAL FUND

Workforce Institute ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

TOTAL INCOME 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

Employee Benefits (Non-H&W) 0$ 0$ 1$ 0$ 0$ 0$

SUBTOTAL EXPENDITURES 0$ 0$ 1$ 0$ 0$ 0$

Discount Factor 0$ 0$ 0$ 0$ 0$ 0$

TOTAL EXPENDITURES 0$ 0$ 1$ 0$ 0$ 0$

DIFFERENCE 0$ 0$ (1)$ 0$ 0$ 0$



Page 21

State Categorical Programs - Fund 10

Districtwide FY 2017-2018 ADOPTED BUDGET

STATE BUDGETFUND 10

SUPPLEMENTALEXERCISED FLEXIBILITY

One-TimeCarryover FundsFrom Prior Year

FY 2017-2018TOTAL ANTICIPATED

REVENUE

FY 2018-2019ESTIMATEDREVENUE

FLEXIBILITYALLOWED

Full-time Faculty Hiring 735,349$ 735,349 0 0 0 735,349 735,349 NOPart-time Faculty Compensation 247,106 247,106 0 0 0 247,106 247,106 NOPart-time Faculty Health Insurance 5,682 5,682 0 0 0 5,682 5,682 NOPart-time Faculty Office Hours 873,404 873,404 0 0 0 873,404 873,404 NO

TOTAL 1,861,541$ 1,861,541$ 0$ 0$ 0$ 1,861,541$ 1,861,541$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 Categorical Revised Budget - Quarter Ended 09/30/2017

Page 22

9.10%

11.80%

9.70%10.50%

14.65% 14.80%

8.39%

7.81%

6.22%

10.99% 11.59%

14.39%

16.14%

13.60%

15.89%

14.31% 14.45%

15.42%

17.12%18.63%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

16.00%

18.00%

20.00%

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18Est.

18/19Est.

19/20Est.

20/21Est.

Ending Fund Balance (General Fund 10)

General Fund $ General Fund %

ProjectedActual

Page 23

3,464 3,462 3,416 3,306 3,137 2,964 2,869 2813 2,821 2,917

3,862 3,923 3,665

3,284 3,206

3,022 2,860 2728

2,365 2,604

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018Estimated

Fall Enrollment History (Credit FTES)

Evergreen Valley College San Jose City College

Page 24

11 - PARKING FUND


REVISEDBUDGET



FY 2018-2019ESTIMATED BUDGET

INCOME

Local Revenue 825,000$ 825,000$ 206,476$ 25% 825,904$ 904$ 100% 825,000$

SUBTOTAL REVENUE 825,000$ 825,000$ 206,476$ 25% 825,904$ 904$ 100% 825,000$

Transfers-In (From Fund 10) 456,836 456,836 0 0% 668,704 211,868 146% 643,178

TOTAL INCOME 1,281,836$ 1,281,836$ 206,476$ 16% 1,494,608$ 212,772$ 117% 1,468,178$

EXPENDITURES

Classified Salaries 466,937$ 466,937 121,857 26% 487,428 (20,491) 104% 468,370 Classified Salaries MSC 140,326 139,664 34,999 25% 139,997 (333) 100% 146,197 Classified Hourly 6,325 4,803 4,803 100% 4,803 0 100% 0 Overtime 10,525 11,187 19,325 173% 77,299 (66,112) 691% 10,525

Employee Benefits (Non-H&W) 150,391 150,122 40,616 27% 162,462 (12,340) 108% 170,764 Employee Benefits (H&W) 237,007 237,007 61,371 26% 245,485 (8,478) 104% 248,552

Materials and Supplies 8,835 6,835 (42) -1% 6,835 0 100% 8,835

Operating Expenses 274,290 278,081 88,439 32% 383,098 (105,017) 138% 414,935

TOTAL EXPENDITURES 1,294,636$ 1,294,636$ 371,368$ 29% 1,507,407$ (212,771)$ 116% 1,468,178$

DIFFERENCE (12,800)$ (12,800)$ (164,892)$ 1288% (12,799)$ 1$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (12,800)$ (12,800)$ (164,892)$ 1288% (12,799)$ 1$ 100% 0$ Beginning Balance, July 1 12,800 12,799 12,799 100% 12,799 0 100% 0

NET FUND BALANCE, JUNE 30 0$ (1)$ (152,093)$ 0$ 1$ 0% 0$



Page 25

12 - FINANCIAL STABILIZATION FUND


REVISEDBUDGET




INCOME

Transfers-In (From Fund 10) 0$ 0$ 0$ 0$ 0$ 0$

TOTAL INCOME 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

Transfers-Out 0 0 0 0 0 0

TOTAL EXPENDITURES 0$ 0$ 0$ 0$ 0$ 0$

DIFFERENCE 0$ 0$ 0$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 0$ 0$ 0$ 0$ Beginning Balance, July 1 750,000 750,000 750,000 100% 750,000 0 100% 750,000

NET FUND BALANCE, JUNE 30 750,000$ 750,000$ 750,000$ 100% 750,000$ 0$ 100% 750,000$



Page 26

14 - STUDENT SUCCESS ENHANCEMENT FUND


REVISEDBUDGET




INCOME

Local Revenue 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

TOTAL INCOME 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

EXPENDITURES

Other Outgo 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

TOTAL EXPENDITURES 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

DIFFERENCE 0$ 0$ 0$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 0$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0

NET FUND BALANCE, JUNE 30 0$ 0$ 0$ 0$ 0$ 0$



Page 27

15 - FACILITY RENTAL FUND


REVISEDBUDGET




INCOME

Local Revenue 778,488$ 778,488$ 200,282$ 26% 777,317$ (1,171)$ 100% 765,288$

TOTAL INCOME 778,488$ 778,488$ 200,282$ 26% 777,317$ (1,171)$ 100% 765,288$

EXPENDITURES

Classified Salaries 174,919$ 174,919$ 28,343$ 16% 176,069$ (1,150)$ 101% 181,825$ Classified Hourly 6,400 6,400 0 0% 0 6,400 0% 6,400 Overtime 15,000 15,000 0 0% 7,950 7,050 53% 15,000



Operating Expenses 368,613 269,113 6,714 2% 95,465 173,648 35% 117,780

Capital Outlay 39,105 139,105 9,007 6% 26,894 112,211 19% 54,105

Contingency 358,650 328,150 0 0% 0 328,150 0% 179,631

SUBTOTAL EXPENDITURES 1,179,468$ 1,179,468$ 67,573$ 6% 424,967$ 754,501$ 36% 709,719$

Transfers-Out (To Fund 10) 675,000 675,000 37,888 6% 724,956 (49,956) 107% 678,684

TOTAL EXPENDITURES 1,854,468$ 1,854,468$ 105,461$ 6% 1,149,923$ 704,545$ 62% 1,388,403$

DIFFERENCE (1,075,980)$ (1,075,980)$ 94,821$ -9% (372,606)$ 703,374$ 35% (623,115)$

FUND BALANCE

Net Change in Fund Balance (1,075,980)$ (1,075,980)$ 94,821$ -9% (372,606)$ 703,374$ 35% (623,115)$ Beginning Balance, July 1 1,075,980 1,075,982 1,075,982 100% 1,075,982 0 100% 703,376

NET FUND BALANCE, JUNE 30 0$ 2$ 1,170,803$ 703,376$ 703,374$ 80,261$



Page 28



REVISEDBUDGET




INCOME

Local Revenue 157,488$ 157,488$ 45,972$ 29% 156,317$ (1,171)$ 99% 144,288$

TOTAL INCOME 157,488$ 157,488$ 45,972$ 29% 156,317$ (1,171)$ 99% 144,288$

EXPENDITURES

Operating Expenses 32,000$ 32,500$ 6,714$ 21% 27,690$ 4,810$ 85% 27,690$

Contingency 145,522 145,022 0 0 145,022 0% 0


Transfers-Out (To Fund 10) 185,000 185,000 37,888 20% 185,000 0 100% 185,000


DIFFERENCE (205,034)$ (205,034)$ 1,370$ -1% (56,373)$ 148,661$ 27% (68,402)$

FUND BALANCE

Net Change in Fund Balance (205,034)$ (205,034)$ 1,370$ -1% (56,373)$ 148,661$ 27% (68,402)$ Beginning Balance, July 1 205,034 205,036 205,036 100% 205,036 0 100% 148,663

NET FUND BALANCE, JUNE 30 0$ 2$ 206,406$ 148,663$ 148,661$ 80,261$



Page 29



REVISEDBUDGET




INCOME

Local Revenue 449,000$ 449,000$ 141,757$ 32% 449,000$ 0$ 100% 449,000$

TOTAL INCOME 449,000$ 449,000$ 141,757$ 32% 449,000$ 0$ 100% 449,000$

EXPENDITURES

Classified Salaries 138,112$ 138,112$ 18,854$ 14% 138,112$ 0$ 100% 145,018$

Employee Benefits (Non-H&W) 23,765 23,765 4,405 19% 23,765 0 100% 24,953 Employee Benefits (H&W) 31,357 31,357 6,894 22% 31,357 0 100% 32,925


Operating Expenses 296,523 196,523 0 0% 50,000 146,523 25% 50,000

Capital Outlay 10,000 110,000 9,007 8% 25,000 85,000 23% 25,000

Contingency 64,489 34,489 0 0% 0 34,489 0% 0


Transfers-Out (To Fund 10) 400,000 400,000 0 0% 500,000 (100,000) 125% 403,684

TOTAL EXPENDITURES 1,060,815$ 1,060,815$ 43,762$ 4% 798,234$ 262,581$ 75% 711,580$

DIFFERENCE (611,815)$ (611,815)$ 97,995$ -16% (349,234)$ 262,581$ 57% (262,580)$

FUND BALANCE

Net Change in Fund Balance (611,815)$ (611,815)$ 97,995$ -16% (349,234)$ 262,581$ 57% (262,580)$ Beginning Balance, July 1 611,814 611,814 611,814 100% 611,814 0 100% 262,580

NET FUND BALANCE, JUNE 30 (1)$ (1)$ 709,809$ 262,580$ 262,581$ 0$



Page 30



REVISEDBUDGET




INCOME

Local Revenue 172,000$ 172,000$ 12,553$ 7% 172,000$ 0$ 100% 172,000$

TOTAL INCOME 172,000$ 172,000$ 12,553$ 7% 172,000$ 0$ 100% 172,000$

EXPENDITURES

Classified Salaries 36,807$ 36,807 9,489 26% 37,957 (1,150) 103% 36,807 Classified Hourly 6,400 6,400 0 0% 0 6,400 0% 6,400 Overtime 15,000 15,000 0 0% 7,950 7,050 53% 15,000


Materials and Supplies 28,790 28,790 0 0% 2,304 26,486 8% 28,790

Operating Expenses 40,090 40,090 0 0% 17,775 22,315 44% 40,090

Capital Outlay 29,105 29,105 0 0% 1,894 27,211 7% 29,105

Contingency 148,639 148,639 0 0% 0 148,639 0% 179,631


Transfers-Out (To Fund 10) 90,000 90,000 0 0% 39,956 50,044 44% 90,000


DIFFERENCE (259,131)$ (259,131)$ (4,544)$ 2% 33,001$ 292,132$ -13% (292,133)$

FUND BALANCE

Net Change in Fund Balance (259,131)$ (259,131)$ (4,544)$ 2% 33,001$ 292,132$ -13% (292,133)$ Beginning Balance, July 1 259,132 259,132 259,132 100% 259,132 0 100% 292,133

NET FUND BALANCE, JUNE 30 1$ 1$ 254,588$ 292,133$ 292,132$ 0$



Page 31

16 - WORKFORCE INSTITUTE (Contract Education)

Workforce Institute ADOPTEDBUDGET

REVISEDBUDGET




INCOME

Local Revenue 1,285,000$ 1,285,000$ 130,475$ 10% 1,085,000$ (200,000)$ 84% 1,285,000$

SUBTOTAL REVENUE 1,285,000$ 1,285,000$ 130,475$ 10% 1,085,000$ (200,000)$ 84% 1,285,000$

Transfers-In (From Funds 10 & 17) 846,908 846,908 160,041 19% 727,393 (119,515) 86% 556,732

TOTAL INCOME 2,131,908$ 2,131,908$ 290,516$ 14% 1,812,393$ (319,515)$ 85% 1,841,732$

EXPENDITURES

Certificated Salaries MSC 181,662$ 181,662$ 49,510$ 27% 181,662$ 0$ 100% 178,681$ Certificated Salaries Adjunct 650 650 0 0% 650 0 100% 650

Classified Salaries 150,264 150,264 37,476 25% 150,264 0 100% 157,316 Classified Salaries MSC 381,338 381,338 116,955 31% 381,338 0 100% 361,325 Classified Hourly 242,042 242,042 23,009 10% 142,042 100,000 59% 192,042




Capital Outlay 7,000 7,000 0 0% 7,000 0 100% 7,000

SUBTOTAL EXPENDITURES 2,095,179$ 2,095,179$ 334,749$ 16% 1,775,664$ 319,515$ 85% 1,820,780$

Transfers-Out (To Fund 10) 5,509 5,509 0 0% 5,509 0 100% 3,143


DIFFERENCE 31,220$ 31,220$ (44,233)$ -142% 31,220$ 0$ 100% 17,809$

FUND BALANCE

Net Change in Fund Balance 31,220$ 31,220$ (44,233)$ -142% 31,220$ 0$ 100% 17,809$ Beginning Balance, July 1 14,384 8,360 8,360 100% 8,360 0 100% 39,580

NET FUND BALANCE, JUNE 30 45,604$ 39,580$ (35,873)$ -91% 39,580$ 0$ 100% 57,389$



Page 32

17 - RESTRICTED FUND

ConsolidatedADOPTEDBUDGET

REVISEDBUDGET

ACTUAL YTDESTIMATED TOTAL

June 30, 2018VARIANCE

Savings or (Shortfall)FY 2018-2019

ESTIMATED BUDGET

INCOME

Federal Revenue 5,054,005$ 5,053,747$ 373,036$ 7% 3,919,593$ (1,134,154)$ 78% 4,441,824$

State Revenue 32,911,853 34,819,747 6,427,032 18% 26,167,804 (8,651,943) 75% 24,737,696

Local Revenue 107,853 107,853 11,760 11% 119,613 11,760 111% 0

SUBTOTAL REVENUE 38,073,711$ 39,981,347$ 6,811,828$ 17% 30,207,010$ (9,774,337)$ 76% 29,179,520$

Transfers-In 416,932 416,932 0 0% 416,932 0 100% 416,932

TOTAL INCOME 38,490,643$ 40,398,279$ 6,811,828$ 17% 30,623,942$ (9,774,337)$ 76% 29,596,452$

EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 0$ 0% 240,054$ 39,626$ 86% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 33,066 12% 284,721 0 100% 39,626 10201 - Federal Work Study 712,372 712,372 64,155 9% 676,372 36,000 95% 712,372 10201 - Federal Work Study - PY C/O 36,000 36,000 0 0% 36,000 0 100% 36,000 10302 - Upward Bound 337,332 337,332 61,248 18% 244,700 92,632 73% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 92,632 10303 - Talent Search 349,920 349,920 0 0% 119,913 230,007 34% 349,920 10303 - Talent Search - PY C/O 174,528 174,528 29,979 17% 174,528 0 100% 230,007 10401 - Perkins, Title I-C (VTEA) 385,773 385,773 10,380 3% 385,773 0 100% 385,773 10406 - Perkins, Title I-C Reserve 83,184 83,184 19,749 24% 83,184 0 100% 83,184 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 11,190 8% 132,738 0 100% 0 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 175,273 121,800 59% 121,800 10703 - Title V Grant - Year 3 157,357 157,357 148,185 94% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 0 0% 371,087 123,696 75% 466,295 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 0 0 123,696 10711 - Title V Culti. Execle - Year 1 418,376 418,376 9,796 2% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 99,111 45% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 0 0% 162,473 487,417 25% 649,860 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 487,417 10801 - Veteran Admin. Sup 5,952 5,952 0 0% 2,976 2,976 50% 2,976 11101 - TANF 86,419 86,161 21,602 25% 86,161 0 100% 86,161 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000 11208 - YESS Independent Living Program 22,500 22,500 3,768 17% 22,500 0 100% 22,500

SUBTOTAL - FEDERAL 5,137,903 5,137,645 512,229 10% 4,003,491 1,134,154 78% 4,525,721

STATE20201 - EOPS 1,884,365$ 1,884,365$ 338,103$ 18% 1,884,365$ 0$ 100% 1,884,365$ 20301 - Disabled Students 1,178,143 1,178,143 229,663 19% 1,178,143 0 100% 1,178,143 20401 - Student Success 2,944,947 2,944,947 567,612 19% 2,143,828 801,119 73% 2,944,947 20401 - Student Success - PY C/O 33,222 33,222 7,712 23% 33,222 0 100% 801,119 20402 - Student Equity 1,475,576 1,460,082 223,985 15% 989,387 470,695 68% 1,460,082 20402 - Student Equity - PY C/O 368,111 367,502 68,228 19% 367,502 0 100% 470,695 20404 - Innovation in Higher Education 0 1,923,077 0 0% 533,050 1,390,027 28% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 1,390,027

% YTD% OF REVISED

BUDGET


Page 33



REVISEDBUDGET




ESTIMATED BUDGET% YTD

% OF REVISED BUDGET


20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 20,000 56,923 26% 56,923 20405 - Zero Cost Textbook Degree 0 0 26,913 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 41,623 28% 150,000 0 100% 0 20801 - Apprenticeship 333,123 333,123 4,809 1% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 9,029 18% 51,540 0 100% 0 21001 - CalWORKS County Excess 387,639 387,639 78,048 20% 387,639 0 100% 387,639 21201 - CalWORKS State Program 474,836 471,807 103,568 22% 471,807 0 100% 471,807 21301 - SFAA - BFAP 805,501 805,501 199,739 25% 805,501 0 100% 805,501 21401 - Instructional Equipment & Library 403,971 367,179 10,491 3% 293,743 73,436 80% 367,179 21401 - Instructional Eq. & Library - PY C/O 378,457 378,457 7,399 2% 129,705 248,752 34% 322,188 21501 - Scheduled Maintenance & Repairs 403,971 367,179 0 0% 146,872 220,307 40% 367,179 21501 - Scheduled Maint. & Repairs - PY C/O 872,759 872,759 14,671 2% 872,759 0 100% 220,307 21518 - Year 2 Basic Skills 127,992 127,992 0 0% 127,992 0 100% 45,000 21519 - Year 1 Basic Skills 226,300 226,300 36,667 16% 181,300 45,000 80% 226,300 22002 - FT Student Success 403,887 403,887 166,300 41% 403,887 0 100% 403,887 22002 - FT Student Success - PY C/O 62,136 62,136 13,500 22% 62,136 0 100% 0 22301 - CARE 209,767 209,767 10,711 5% 209,767 0 100% 209,767 22500 - Lottery - Prop 20 600,000 600,000 60,466 10% 286,634 313,366 48% 600,000 22500 - Lottery - Prop 20 - PY C/O 260,330 260,330 35,510 14% 260,330 0 100% 313,366 22597 - Staff Diversity 50,000 50,000 0 0% 0 50,000 0% 50,000 22597 - Staff Diversity - PY C/O 44,970 44,970 9,100 20% 44,970 0 100% 50,000 24402 - CA College Promise Innov. - PY C/O 1,389,234 1,389,234 39,806 3% 911,898 477,336 66% 477,336 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 2,131 4% 8,525 47,517 15% 47,517 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 51,300 7,113 14% 51,300 0 100% 51,300 25601 - Nursing Enrollment 145,500 145,500 11,176 8% 145,500 0 100% 145,500 25601 - Nursing Enrollment - Transfers-Out 8,500 8,500 0 0% 8,500 0 100% 8,500 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 0 25619 - Adult Education Block Grant - Year 1 0 0 (79) 0 0 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 93,069 93,069 93,069 100% 93,069 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 998,017 998,017 51,879 5% 998,017 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 39,920 2,494 6% 39,920 0 100% 0 25621 - Adult Education Block Grant - Year 3 1,419,650 1,419,650 136,872 10% 1,182,150 237,500 83% 990,633 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 237,500 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 5,948 8% 70,983 0 100% 0 26203 - Strong Workforce Program 2,269,899 2,269,899 149,265 7% 1,884,249 385,650 83% 2,269,899 26203 - Strong Workforce Prog - PY C/O 1,914,567 1,914,567 22,646 1% 1,621,259 293,308 85% 678,958 26204 - Strong Workforce Regional 1,263,643 1,263,643 6,815 1% 726,764 536,879 58% 1,263,643 26204 - Strong Workforce Regional - PY C/O 1,245,459 1,245,459 0 0% 1,106,382 139,077 89% 675,957 26309 - SVETP - PY C/O 7,469,696 7,469,696 634,956 9% 4,737,910 2,731,786 63% 2,731,786 26309 - SVETP - Transfers-Out 298,788 298,788 25,398 9% 179,273 119,515 60% 119,515 26310 - MetroEd Silicon Valley Career 55,000 55,000 0 0% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 113,581 113,581 0 0% 113,581 0 100% 13,750 26311 - CTE Data Locked 20,264 20,264 0 0% 20,264 0 100% 0 26311 - CTE Data Locked - PY C/O 50,000 50,000 0 0% 50,000 0 100% 0 26312 - East Side Alliance Career 94,466 94,466 8,686 9% 94,466 0 100% 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 7 0% 22,625 0 100% 0 26600 - Song-Brown RN Capitation 0 0 (25) 0 0 0

SUBTOTAL - STATE 33,244,890 35,152,174 3,462,004 10% 26,500,231 8,651,943 75% 25,071,338

Page 34



REVISEDBUDGET





% OF REVISED BUDGET


LOCAL31601 - United Way Bay Area (UWBA) - PY C/O 33,219$ 33,219$ 33,219$ 100% 33,219$ 0$ 100% 0$ 32416 - SC County Post Secondary PSEP 0 0 10,728 11,760 (11,760) 0 33406 - PG&E - WFI - PY C/O 11,600 11,600 0 0% 11,600 0 100% 0 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 7,711 100% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 0 0% 48,234 0 100% 0 32804 - UC Regents Puente Project - PY C/O 1,500 1,500 0 0% 1,500 0 100% 0 34805 - Trash the Ash - PY C/O 5,589 5,589 0 0% 5,589 0 100% 0

SUBTOTAL - LOCAL 107,853 107,853 51,658 48% 119,613 (11,760) 111% 0


DIFFERENCE (3)$ 607$ 2,785,937$ 607$ 0$ 100% (607)$

FUND BALANCE

Net Change in Fund Balance (3)$ 607$ 2,785,937$ 607$ 0$ 100% (607)$ Beginning Balance, July 1 406,153 26,916 26,916 100% 26,916 0 100% 27,523

NET FUND BALANCE, JUNE 30 406,150$ 27,523$ 2,812,853$ 27,523$ 0$ 100% 26,916$

Page 35


District ServicesADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

State Revenue 3,488,238$ 2,571,177$ 501,411$ 20% 2,157,174$ (414,003)$ 84% 1,952,469$

TOTAL INCOME 3,488,238$ 2,571,177$ 501,411$ 20% 2,157,174$ (414,003)$ 84% 1,952,469$

EXPENDITURES

STATE20402 - Student Equity 73,778$ 72,303$ 0$ 0% 0$ 72,303$ 0% 72,303$ 20402 - Student Equity - PY C/O 52,931 52,322 0 0% 52,322 0 100% 72,303 21501 - Scheduled Maintenance & Repairs 161,588 146,872 0 0% 146,872 0 100% 146,872 21501 - Scheduled Maint. & Repairs - PY C/O 389,796 389,796 14,671 4% 389,796 0 100% 0 22597 - Staff Diversity 50,000 50,000 0 0% 0 50,000 0% 50,000 22597 - Staff Diversity - PY C/O 44,970 44,970 9,100 20% 44,970 0 100% 50,000 24402 - CA College Promise Innov. - PY C/O 488,365 488,365 10,297 2% 244,182 244,183 50% 244,183 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 2,131 4% 8,525 47,517 15% 47,517 26203 - Strong Workforce Program 1,269,899 1,269,899 0 0% 1,269,899 0 100% 1,269,899

SUBTOTAL - STATE 2,587,369 2,570,569 36,199 1% 2,156,566 414,003 84% 1,953,077


DIFFERENCE 900,869$ 608$ 465,212$ 608$ 0$ 100% (608)$

% YTD% OF REVISED

BUDGET


Page 36


San Jose City CollegeADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

Federal Revenue 2,795,853$ 2,795,853$ 243,869$ 9% 2,145,764$ (650,089)$ 77% 2,447,697$

State Revenue 9,774,209 11,360,507 2,213,214 19% 9,774,319 (1,586,188) 86% 8,507,746

Local Revenue 1,500 1,500 0 0% 1,500 0 100% 0


Transfers-In 164,493 164,493 0 0% 164,493 0 100% 164,493

TOTAL INCOME 12,736,055$ 14,322,353$ 2,457,083$ 17% 12,086,076$ (2,236,277)$ 84% 11,119,936$

EXPENDITURES

FEDERAL10201 - Federal Work Study 360,000$ 360,000$ 24,240$ 7% 324,000$ 36,000$ 90% 360,000$ 10201 - Federal Work Study - PY C/O 36,000 36,000 0 0% 36,000 0 100% 36,000 10401 - Perkins, Title I-C (VTEA) 224,937 224,937 3,501 2% 224,937 0 100% 224,937 10406 - Perkins, Title I-C Reserve 41,592 41,592 11,764 28% 41,592 0 100% 41,592 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 11,190 8% 132,738 0 100% 0 10703 - Title V Grant - Year 3 157,357 157,357 148,185 94% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 0 0% 371,087 123,696 75% 466,295 10711 - Title V Culti. Execle - Year 1 418,376 418,376 9,796 2% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 99,111 45% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 0 0% 162,473 487,417 25% 649,860 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 487,417 10801 - Veteran Admin. Sup 5,952 5,952 0 0% 2,976 2,976 50% 2,976 11101 - TANF 44,923 44,923 10,902 24% 44,923 0 100% 44,923 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000

SUBTOTAL - FEDERAL 2,795,853 2,795,853 318,689 11% 2,145,764 650,089 77% 2,447,696

STATE20201 - EOPS 998,799$ 998,799$ 205,341$ 21% 998,799$ 0$ 100% 998,799$ 20301 - Disabled Students 804,091 804,091 144,350 18% 804,091 0 100% 804,091 20401 - Student Success 1,385,641 1,385,641 308,783 22% 1,108,513 277,128 80% 1,385,641 20402 - Student Equity 700,899 686,880 105,428 15% 515,160 171,720 75% 686,880 20402 - Student Equity - PY C/O 257,059 257,059 68,228 27% 257,059 0 100% 171,720 20404 - Innovation in Higher Education 0 330,500 0 0% 33,050 297,450 10% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 297,450 20405 - Zero Cost Textbook Degree 0 0 26,913 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 41,623 28% 150,000 0 100% 0 20801 - Apprenticeship 333,123 333,123 4,809 1% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 9,029 18% 51,540 0 100% 0 21001 - CalWORKS County Excess 237,260 237,260 49,932 21% 237,260 0 100% 237,260 21201 - CalWORKS State Program 203,207 203,207 50,908 25% 203,207 0 100% 203,207 21301 - SFAA - BFAP 464,569 464,569 109,977 24% 464,569 0 100% 464,569 21401 - Instructional Equipment & Library 323,177 293,743 10,491 4% 293,743 0 100% 293,743 21401 - Instructional Eq. & Library - PY C/O 59,705 59,705 7,399 12% 59,705 0 100% 0 21501 - Scheduled Maint. & Repairs - PY C/O 100,846 100,846 0 0% 100,846 0 100% 0

% YTD% OF REVISED

BUDGET


Page 37


San Jose City CollegeADOPTEDBUDGET

REVISEDBUDGET





% OF REVISED BUDGET


21518 - Year 2 Basic Skills 40,715 40,715 0 0% 40,715 0 100% 45,000 21519 - Year 1 Basic Skills 90,000 90,000 39 0% 45,000 45,000 50% 90,000 22002 - FT Student Success 130,694 130,694 17,000 13% 130,694 0 100% 130,694 22002 - FT Student Success - PY C/O 31,321 31,321 5,100 16% 31,321 0 100% 0 22301 - CARE 101,026 101,026 5,813 6% 101,026 0 100% 101,026 22500 - Lottery - Prop 20 288,000 288,000 22,601 8% 144,000 144,000 50% 288,000 22500 - Lottery - Prop 20 - PY C/O 182,414 182,414 36,030 20% 182,414 0 100% 144,000 24402 - CA College Promise Innov. - PY C/O 434,563 434,563 16,409 4% 434,563 0 100% 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 23,754 23,754 23,754 100% 23,754 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 238,141 238,141 847 0% 238,141 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 4,812 2% 187,500 62,500 75% 0 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 62,500 26203 - Strong Workforce Program 500,000 500,000 120,678 24% 500,000 0 100% 500,000 26203 - Strong Workforce Prog - PY C/O 1,173,232 1,173,232 91 0% 879,924 293,308 75% 293,308 26204 - Strong Workforce Regional 569,018 569,018 6,815 1% 426,764 142,254 75% 569,018 26204 - Strong Workforce Regional - PY C/O 556,308 556,308 0 0% 417,231 139,077 75% 281,332 26309 - SVETP - PY C/O 352,792 352,792 75,891 22% 352,792 0 100% 0 26310 - MetroEd Silicon Valley Career 55,000 55,000 0 0% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 36,329 36,329 0 0% 36,329 0 100% 13,750 26311 - CTE Data Locked 20,264 20,264 0 0% 20,264 0 100% 0 26312 - East Side Alliance Career 94,466 94,466 8,762 9% 94,466 0 100% 0

SUBTOTAL - STATE 11,237,953 11,525,000 1,487,853 13% 9,938,813 1,586,187 86% 8,672,239

LOCAL32804 - UC Regents Puente Project - PY C/O 1,500$ 1,500$ 0$ 0% 1,500$ 0$ 100% 0$

SUBTOTAL - LOCAL 1,500 1,500 0 0% 1,500 0 100% 0


DIFFERENCE (1,299,251)$ 0$ 650,541$ (1)$ (1)$ 1$

Page 38


Evergreen Valley CollegeADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

Federal Revenue 2,258,152$ 2,257,894$ 129,167$ 6% 1,773,829$ (484,065)$ 79% 1,994,127$

State Revenue 9,259,283 12,122,816 3,339,749 28% 8,300,953 (3,821,863) 68% 10,456,960

Local Revenue 61,534 61,534 11,760 19% 73,294 11,760 119% 0


Transfers-In 252,439 252,439 0 0% 252,439 0 100% 252,439

TOTAL INCOME 11,831,408$ 14,694,683$ 3,480,676$ 24% 10,400,515$ (4,294,168)$ 71% 12,703,526$

EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 0$ 0% 240,054$ 39,626$ 86% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 33,066 12% 284,721 0 100% 39,626 10201 - Federal Work Study 352,372 352,372 39,915 11% 352,372 0 100% 352,372 10302 - Upward Bound 337,332 337,332 61,248 18% 244,700 92,632 73% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 92,632 10303 - Talent Search 349,920 349,920 0 0% 119,913 230,007 34% 349,920 10303 - Talent Search - PY C/O 174,528 174,528 29,979 17% 174,528 0 100% 230,007 10401 - Perkins, Title I-C (VTEA) 160,836 160,836 6,879 4% 160,836 0 100% 160,836 10406 - Perkins, Title I-C Reserve 41,592 41,592 7,985 19% 41,592 0 100% 41,592 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 175,273 121,800 59% 121,800 11101 - TANF 41,496 41,238 10,700 26% 41,238 0 100% 41,238 11208 - YESS Independent Living Program 22,500 22,500 3,768 17% 22,500 0 100% 22,500

SUBTOTAL - FEDERAL 2,342,050 2,341,792 193,540 8% 1,857,727 484,065 79% 2,078,025

STATE20201 - EOPS 885,566$ 885,566$ 132,762$ 15% 885,566$ 0$ 100% 885,566$ 20301 - Disabled Students 374,052 374,052 85,313 23% 374,052 0 100% 374,052 20401 - Student Success 1,559,306 1,559,306 258,829 17% 1,035,315 523,991 66% 1,559,306 20401 - Student Success - PY C/O 33,222 33,222 7,712 23% 33,222 0 100% 523,991 20402 - Student Equity 700,899 700,899 118,557 17% 474,227 226,672 68% 700,899 20402 - Student Equity - PY C/O 58,121 58,121 0 0% 58,121 0 100% 226,672 20404 - Innovation in Higher Education 0 1,592,577 0 0% 500,000 1,092,577 31% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 1,092,577 20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 20,000 56,923 26% 56,923 21001 - CalWORKS County Excess 150,379 150,379 28,116 19% 150,379 0 100% 150,379 21201 - CalWORKS State Program 271,629 268,600 52,660 20% 268,600 0 100% 268,600 21301 - SFAA - BFAP 340,932 340,932 89,762 26% 340,932 0 100% 340,932 21401 - Instructional Equipment & Library 80,794 73,436 0 0% 0 73,436 0% 73,436 21401 - Instructional Eq. & Library - PY C/O 318,752 318,752 0 0% 70,000 248,752 22% 322,188 21501 - Scheduled Maintenance & Repairs 242,383 220,307 0 0% 0 220,307 0% 220,307 21501 - Scheduled Maint. & Repairs - PY C/O 382,117 382,117 0 0% 382,117 0 100% 220,307 21518 - Year 2 Basic Skills 87,277 87,277 0 0% 87,277 0 100% 0 21519 - Year 1 Basic Skills 136,300 136,300 36,628 27% 136,300 0 100% 136,300 22002 - FT Student Success 273,193 273,193 149,300 55% 273,193 0 100% 273,193

% YTD% OF REVISED

BUDGET


Page 39


Evergreen Valley CollegeADOPTEDBUDGET

REVISEDBUDGET





% OF REVISED BUDGET


22002 - FT Student Success - PY C/O 30,815 30,815 8,400 27% 30,815 0 100% 0 22301 - CARE 108,741 108,741 4,898 5% 108,741 0 100% 108,741 22500 - Lottery - Prop 20 312,000 312,000 37,865 12% 142,634 169,366 46% 312,000 22500 - Lottery - Prop 20 - PY C/O 77,916 77,916 (520) -1% 77,916 0 100% 169,366 24402 - CA College Promise Innov. - PY C/O 466,306 466,306 13,100 3% 233,153 233,153 50% 233,153 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 51,300 7,113 14% 51,300 0 100% 51,300 25601 - Nursing Enrollment 145,500 145,500 11,176 8% 145,500 0 100% 145,500 25601 - Nursing Enrollment - Transfers-Out 8,500 8,500 0 0% 8,500 0 100% 8,500 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 0 25619 - Adult Education Block Grant - Year 1 0 0 (79) 0 0 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 2,540 2,540 2,540 100% 2,540 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 166,678 166,678 31,475 19% 166,678 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 33,172 13% 75,000 175,000 30% 0 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 175,000 26203 - Strong Workforce Program 500,000 500,000 28,587 6% 114,350 385,650 23% 500,000 26203 - Strong Workforce Prog - PY C/O 741,335 741,335 22,555 3% 741,335 0 100% 385,650 26204 - Strong Workforce Regional 694,625 694,625 0 0% 300,000 394,625 43% 694,625 26204 - Strong Workforce Regional - PY C/O 689,151 689,151 0 0% 689,151 0 100% 394,625 26309 - SVETP - PY C/O 340,972 340,972 21,413 6% 319,559 21,413 94% 21,413 26310 - MetroEd Silicon Vly Career - PY C/O 77,252 77,252 0 0% 77,252 0 100% 0 26311 - CTE Data Locked - PY C/O 50,000 50,000 0 0% 50,000 0 100% 0 26312 - East Side Alliance Career 0 0 (76) 0 0 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 7 0% 22,625 0 100% 0 26600 - Song-Brown RN Capitation 0 0 (25) 0 0 0

SUBTOTAL - STATE 10,654,322 12,291,359 1,181,240 10% 8,469,494 3,821,865 69% 10,625,501

LOCAL32416 - SC County Post Secondary PSEP 0$ 0$ 10,728$ 11,760$ (11,760)$ 0$ 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 7,711 100% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 0 0% 48,234 0 100% 0 34805 - Trash the Ash - PY C/O 5,589 5,589 0 0% 5,589 0 100% 0

SUBTOTAL - LOCAL 61,534 61,534 18,439 30% 73,294 (11,760) 119% 0


DIFFERENCE (1,226,498)$ (2)$ 2,087,457$ 0$ 2$ 0% 0$

Page 40


Workforce InstituteADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

State Revenue 10,390,123$ 8,765,247$ 372,658$ 4% 5,935,358$ (2,829,889)$ 68% 3,820,521$

Local Revenue 44,819 44,819 0 0% 44,819 0 100% 0

TOTAL INCOME 10,434,942$ 8,810,066$ 372,658$ 4% 5,980,177$ (2,829,889)$ 68% 3,820,521$

EXPENDITURES

STATE25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 66,775$ 66,775$ 66,775$ 100% 66,775$ 0$ 100% 0$ 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 593,198 593,198 19,557 3% 593,198 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 39,920 2,494 6% 39,920 0 100% 0 25621 - Adult Education Block Grant - Year 3 919,650 919,650 98,888 11% 919,650 0 100% 990,633 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 5,948 8% 70,983 0 100% 0 26309 - SVETP - PY C/O 6,775,932 6,775,932 537,652 8% 4,065,559 2,710,373 60% 2,710,373 26309 - SVETP - Transfers-Out 298,788 298,788 25,398 9% 179,273 119,515 60% 119,515

SUBTOTAL - STATE 8,765,246$ 8,765,246$ 756,712$ 9% 5,935,358$ 2,829,888$ 68% 3,820,521$

LOCAL31601 - United Way Bay Area (UWBA) - PY C/O 33,219$ 33,219$ 33,219$ 100% 33,219$ 0$ 100% 0$ 33406 - PG&E - WFI - PY C/O 11,600 11,600 0 0% 11,600 0 100% 0

SUBTOTAL - LOCAL 44,819$ 44,819$ 33,219$ 74% 44,819$ 0 100% 0$

TOTAL EXPENDITURES 8,810,065$ 8,810,065$ 789,931$ 9% 5,980,177$ 2,829,888$ 68% 3,820,521$

DIFFERENCE 1,624,877$ 1$ (417,273)$ 0$ (1)$ 0% 0$

% YTD% OF REVISED

BUDGET


Page 41

18 - STUDENT HEALTH FEES FUND


REVISEDBUDGET




INCOME

State Revenue 12,500$ 12,500$ 0$ 0% 10,000$ (2,500)$ 80% 12,500$

Local Revenue 605,844 605,844 297,885 49% 618,017 12,173 102% 605,844

TOTAL INCOME 618,344$ 618,344$ 297,885$ 48% 628,017$ 9,673$ 102% 618,344$

EXPENDITURES

Certificated Salaries 193,707$ 193,707$ 27,707$ 14% 194,926$ (1,219)$ 101% 199,948$ Certificated Salaries Adjunct 87,295 87,295 16,333 19% 86,076 1,219 99% 88,089

Classified Salaries 101,297 101,297 22,182 22% 100,601 696 99% 102,700 Classified Hourly 60,922 60,922 10,131 17% 49,970 10,952 82% 61,822


Materials and Supplies 23,574 24,733 610 2% 24,733 0 100% 16,231

Operating Expenses 45,137 43,978 2,443 6% 81,170 (37,192) 185% 0

TOTAL EXPENDITURES 654,401$ 654,401$ 103,395$ 16% 664,074$ (9,673)$ 101% 618,344$

DIFFERENCE (36,057)$ (36,057)$ 194,490$ -539% (36,057)$ 0$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (36,057)$ (36,057)$ 194,490$ -539% (36,057)$ 0$ 100% 0$ Beginning Balance, July 1 36,057 36,057 36,057 100% 36,057 0 100% 0

NET FUND BALANCE, JUNE 30 0$ 0$ 230,547$ 0$ 0$ 0$



Page 42



REVISEDBUDGET




INCOME

State Revenue 10,000$ 10,000$ 0$ 0% 10,000$ 0$ 100% 10,000$

Local Revenue 290,483 290,483 134,118 46% 290,483 0 100% 290,483

TOTAL INCOME 300,483$ 300,483$ 134,118$ 45% 300,483$ 0$ 100% 300,483$

EXPENDITURES

Certificated Salaries 112,409$ 112,409$ 11,325$ 10% 112,409$ 0$ 100% 115,781$ Certificated Salaries Adjunct 26,458 26,458 8,027 30% 26,458 0 100% 27,252

Classified Salaries 46,781 46,781 8,727 19% 46,781 0 100% 48,184 Classified Hourly 30,000 30,000 5,138 17% 30,000 0 100% 30,900



Operating Expenses 16,445 15,286 2,373 16% 15,286 0 100% 0


DIFFERENCE (6,792)$ (6,792)$ 88,762$ -1307% (6,792)$ 0$ 100% 0$

FUND BALANCE





Page 43



REVISEDBUDGET




INCOME

State Revenue 2,500$ 2,500$ 0$ 0% 0$ (2,500)$ 0% 2,500$

Local Revenue 315,361 315,361 163,767 52% 327,534 12,173 104% 315,361

TOTAL INCOME 317,861$ 317,861$ 163,767$ 52% 327,534$ 9,673$ 103% 317,861$

EXPENDITURES

Certificated Salaries 81,298$ 81,298$ 16,382$ 20% 82,517$ (1,219)$ 101% 84,167$ Certificated Salaries Adjunct 60,837 60,837 8,306 14% 59,618 1,219 98% 60,837

Classified Salaries 54,516 54,516 13,455 25% 53,820 696 99% 54,516 Classified Hourly 30,922 30,922 4,993 16% 19,970 10,952 65% 30,922



Operating Expenses 28,692 28,692 70 0% 65,884 (37,192) 230% 0

TOTAL EXPENDITURES 347,126$ 347,126$ 58,039$ 17% 356,799$ (9,673)$ 103% 317,861$

DIFFERENCE (29,265)$ (29,265)$ 105,728$ -361% (29,265)$ 0$ 100% 0$

FUND BALANCE





Page 44

CAPITAL/BONDPROJECT FUNDS

CAPITAL / BOND PROJECT FUNDS

Funds 36, 42, 43, 44, and 45

The revenues in the Capital Outlay Fund 36 are received from redevelopment agency pass-through funds and capital outlay fees (local revenues) and are to be spent on minor capital projects. Beginning in FY2013-2014, the District began to receive funding as a result of Proposition 39 – the Clean Energy Act. These funds are to be spent on energy-efficiency projects and are recognized as State revenue which is scheduled to sunset in FY2017-2018.

In November 2010, the voters reaffirmed their commitment to the District with the passage of an additional local general obligation bond authorization known as Measure G - 2010 in the amount of $268 million. Then again, in November 2016, the voters expressed their generosity and commitment to the District with the passage of Measure X, which provided an additional funding authorization of $748 million.

The afore-mentioned local general obligation bond programs are governed by Proposition 39, which requires a 55% voter approval threshold and carries the requirement of a citizens’ bond oversight committee, which provides review described by law and delivers annual reports to the Board of Trustees.

Fund 42 has been established to track expenditures related to the Measure G-2010 Series B bond program (otherwise known as the technology and scheduled maintenance endowment). Fund 43 has been established to track revenues and expenditures related to the sale of the Series C for the Measure G-2010 bond program while Fund 44 has been established to track revenues and expenditures for the remaining authorization for the Measure G-2010 bond program (Series D). Expenses through the first quarter of FY2017-2018 for Measure G – 2010 projects totaled $5,510,766.

Fund 45 has been established to begin to account for the initial activities associated with Measure X.

Page 45

36 - CAPITAL PROJECTS FUND


REVISEDBUDGET

ACTUAL YTD ESTIMATED TOTAL

June 30, 2018 VARIANCE

Saving or (Shortfall)

FY 2018 - 2019ESTIMATED

BUDGETBeginning Fund Balance, July 1st 4,237,743$ 4,237,743$ 4,237,743$ 100% 4,237,743$ 0$ 100% 4,820,938$

48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 0$ 0% 838,443$ 0$ 100% 0$ 48880 - Capital Outlay Fees 47,000 47,000 34,044 72% 68,088 21,088 145% 69,000 48890 - Other Local Income 1,610,700 1,610,700 0 0% 1,610,700 0 100% 1,667,075

TOTAL REVENUES 2,496,143$ 2,496,143$ 34,044$ 1% 2,517,231$ 21,088$ 101% 1,736,075$

TOTAL BUDGET RESOURCES 6,733,886$ 6,733,886$ 4,271,787$ 63% 6,754,974$ 21,088$ 100% 6,557,013$

5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 838,443$ 838,443$ 0$ 0% 838,443$ 0$ 100% 0$

Subtotal State Capital Outlay Projects 838,443$ 838,443$ 0$ 0% 838,443$ 0$ 100% 0$

Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 0$ 0% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 250,000 0 0% 250,000 0 100% 250,000 56XXX - Equipment 47,000 47,000 0 0% 68,088 21,088 145% 69,000

Subtotal Local Projects 760,000$ 760,000$ 0$ 0% 781,088$ 21,088$ 103% 319,000$ Project Administration - Personnel

3999X - Classified Salaries 13,838$ 13,838$ 3,445$ 25% 13,780$ (58)$ 100% 13,838$ 3999X - Classified MSC Salaries 15,468 15,468 3,867 25% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 4,438 25% 17,752 124 101% 18,993

Subtotal Project Administration - Personnel 46,934$ 46,934$ 11,750$ 25% 47,000$ 66$ 100% 48,663$

Project Administration - Non - Personnel 39994 - Program Management Services 193,202$ 250,602$ 21,339$ 9% 267,505$ 16,903$ 107% 0$

Subtotal Project Administration - Non - Personnel 193,202$ 250,602$ 21,339$ 9% 267,505$ 16,903$ 107% 0$

TOTAL EXPENSES 1,838,579$ 1,895,979$ 33,089$ 2% 1,934,036$ 38,057$ 367,663$

Contingency 4,895,308$ 4,837,908$ 0$ 0% 0$ (4,837,908)$ 0% 6,189,350$

TOTAL BUDGET REQUIREMENTS 6,733,887$ 6,733,887$ 33,089$ 0% 1,934,036$ (4,799,851)$ 29% 6,557,013$

Estimated Ending Fund Balance, June 30th (1)$ (1)$ 4,238,698$ 4,820,938$ 4,820,939$ 0$


% YTD% OF REVISED

BUDGET

Page 46



REVISEDBUDGET





BUDGETBeginning Fund Balance, July 1st 4,237,743$ 4,237,743$ 4,237,743$ 100% 4,237,743$ 0$ 100% 5,081,503$

48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 0$ 0% 838,443$ 0$ 100% 0$ 48890 - Other Local Income 1,610,700 1,610,700 0 0% 1,610,700 0 100% 1,667,075

TOTAL REVENUES 2,449,143$ 2,449,143$ 0$ 0% 2,449,143$ 0$ 100% 1,667,075$

TOTAL BUDGET RESOURCES 2,449,143$ 2,449,143$ 0$ 0% 2,449,143$ 0$ 100% 1,667,075$

5 - Expenses



Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 0$ 0% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 250,000 0 0% 250,000 0 100% 250,000

Subtotal Local Projects 713,000$ 713,000$ 0$ 0% 713,000$ 0$ 100% 250,000$

Project Administration - Non - Personnel 39994 - Program Management Services 21,340$ 78,740$ 21,339$ 27% 78,740$ 0$ 100% 0$

Subtotal Project Administration - Non - Personnel 21,340$ 78,740$ 21,339$ 27% 78,740$ 0$ 100% 0$

TOTAL EXPENSES 1,547,983$ 1,605,383$ 21,339$ 1% 1,605,383$ 0$ 0% 250,000$

Contingency 4,895,308$ 4,837,908$ 0$ 0$ (4,837,908)$ 6,189,350$



% YTD% OF REVISED

BUDGET

Page 47



REVISEDBUDGET





BUDGET

48 - Revenues

TOTAL REVENUES 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 0$ 0$ 0$ 0$

5 - Expenses

Project Administration - Personnel3999X - Classified Salaries 13,838 13,838 3,445 25% 13,780 (58) 100% 13,838 3999X - Classified MSC Salaries 15,468 15,468 3,867 25% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 4,438 25% 17,752 124 101% 18,993


TOTAL BUDGET REQUIREMENTS 46,934$ 46,934$ 11,750$ 25% 47,000$ 66$ 100% 48,663$

% OF REVISEDBUDGET


% YTD

Page 48



REVISEDBUDGET





BUDGET

48 - Revenues

48880 - Capital Outlay Fees 25,000$ 25,000$ 21,190$ 85% 42,380$ 17,380$ 170% 43,000$

TOTAL REVENUES 25,000$ 25,000$ 21,190$ 85% 42,380$ 17,380$ 170% 43,000$

TOTAL BUDGET RESOURCES 25,000$ 25,000$ 21,190$ 85% 42,380$ 17,380$ 170% 43,000$

5 - Expenses



Local Projects56XXX - Equipment 25,000$ 25,000$ 0$ 0% 42,380$ 17,380$ 170% 43,000$

Subtotal Local Projects 25,000$ 25,000$ 0$ 0% 42,380$ 17,380$ 170% 43,000$

Project Administration - Non - Personnel 39994 - Program Management Services 26,989$ 26,989$ 0$ 0% 43,892$ 16,903$ 163% 0$

Subtotal Project Administration - Non - Personnel 26,989$ 26,989$ 0$ 0% 43,892$ 16,903$ 163% 0$

TOTAL EXPENSES 75,024$ 75,024$ 0$ 0% 109,307$ 34,283$ 146% 43,000$

TOTAL BUDGET REQUIREMENTS 75,024$ 75,024$ 0$ 0% 109,307$ 34,283$ 146% 43,000$

% OF REVISEDBUDGET


% YTD

Page 49



REVISEDBUDGET





BUDGET

48 - Revenues

48880 - Capital Outlay Fees 22,000$ 22,000$ 12,854$ 58% 25,708$ 3,708$ 117% 26,000$

TOTAL REVENUES 22,000$ 22,000$ 12,854$ 58% 25,708$ 3,708$ 117% 26,000$

TOTAL BUDGET RESOURCES 22,000$ 22,000$ 12,854$ 58% 25,708$ 3,708$ 117% 26,000$

5 - Expenses



Local Projects56XXX - Equipment 22,000$ 22,000$ 0$ 0% 25,708$ 3,708$ 117% 26,000$

Subtotal Local Projects 22,000$ 22,000$ 0$ 0% 25,708$ 3,708$ 117% 26,000$

Project Administration - Non - Personnel 39994 - Program Management Services 144,873$ 144,873$ 0$ 0% 144,873$ 0$ 100% 0$

Subtotal Project Administration - Non - Personnel 144,873$ 144,873$ 0$ 0% 144,873$ 0$ 100% 0$

TOTAL EXPENSES 168,638$ 168,638$ 0$ 0% 172,346$ 3,708$ 102% 26,000$

TOTAL BUDGET REQUIREMENTS 168,638$ 168,638$ 0$ 0% 172,346$ 3,708$ 102% 26,000$

% OF REVISEDBUDGET


% YTD

Page 50

42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B


REVISEDBUDGET

ACTUAL YTD % YTDESTIMATED TOTAL




CARRYFORWARDBeginning Fund Balance, July 1st 22,226,248$ 22,226,247$ 22,226,247$ 22,226,247$ 0$ 100% 11,902,471$

48 - Revenues

48890 - Other Local Income 0$ 0$ 287,196$ 574,392$ 574,392$ 400,000$

TOTAL REVENUES 0$ 0$ 287,196$ 574,392$ 574,392$ 400,000$

TOTAL BUDGET RESOURCES 22,226,248$ 22,226,247$ 22,513,443$ 101% 22,800,639$ 574,392$ 103% 12,302,471$

5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 278,738$ 21% 650,000$ (650,000)$ 50% 650,000$ 31129 - New Maintenace & Operations Building 1,980,952 0 0 0 0 0 31130 - Theater Accessibility & Entrance Improvements 0 1,299,769 0 0% 1,299,769 0 100% 0 31304 - Small Capital Repairs 5,102,749 5,230,480 6,891 0% 1,046,096 (4,184,384) 20% 4,184,384 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 500,000 0 100% 0 31333 - CTE Improvements 0 353,452 0 0% 176,726 (176,726) 50% 176,726 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 2,262,220 0 100% 0

Subtotal San Jose City College Project List 10,945,921$ 10,945,921$ 285,629$ 3% 5,934,811$ (5,011,110)$ 54% 5,011,110$

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 915,000$ (305,000)$ 75% 305,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 715,731 19% 760,381 (3,041,523) 20% 3,041,523 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 366,667 (733,333) 33% 733,333 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 2,750,000 0 100% 0 32703 - Technology Upgrades 171,309 171,309 4,491 3% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536

Subtotal Evergreen Valley College Project List 10,999,749$ 10,999,749$ 720,222$ 7% 4,963,357$ (6,036,392)$ 45% 6,036,392$

TOTAL EXPENSES 21,945,670$ 21,945,670$ 1,005,851$ 5% 10,898,168$ (11,047,502)$ 50% 11,047,502$

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,254,969$

TOTAL BUDGET REQUIREMENTS 22,226,247$ 22,226,247$ 1,005,851$ 5% 10,898,168$ (11,328,079)$ 49% 12,302,471$

Ending Fund Balance, June 30th 1$ 0$ 21,507,592$ 11,902,471$ 11,902,471$ 0$

% OF REVISED BUDGET


Page 51



REVISEDBUDGET





CARRYFORWARD

48 - Revenues

48890 - Other Local Income 0$ 0$ 287,196$ 574,392$ 574,392$ 400,000$

TOTAL REVENUES 0$ 0$ 287,196$ 574,392$ 574,392$ 400,000$

TOTAL BUDGET RESOURCES 0$ 0$ 287,196$ 574,392$ 574,392$ 400,000$

5 - Expenses

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,254,969$

TOTAL BUDGET REQUIREMENTS 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,254,969$

Estimated Ending Fund Balance, June 30th (280,577)$ (280,577)$ 287,196$ 574,392$ 854,969$ -205% (280,577)$

% OF REVISED BUDGET


Page 52



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 278,738$ 21% 650,000$ (650,000)$ 50% 650,000$ 31129 - New Maintenace & Operations Building 1,980,952 0 0 0 0 0 31130 - Theater Accessibility & Entrance Improvements 0 1,299,769 0 0% 1,299,769 0 100% 0 31304 - Small Capital Repairs 5,102,749 5,230,480 6,891 0% 1,046,096 (4,184,384) 20% 4,184,384 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 500,000 0 100% 0 31333 - CTE Improvements 0 353,452 0 0% 176,726 (176,726) 50% 176,726 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 2,262,220 0 100% 0


TOTAL EXPENSES 10,945,921$ 10,945,921$ 285,629$ 3% 5,934,811$ (5,011,110)$ 54% 5,011,110$


% OF REVISED BUDGET


Page 53



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 915,000$ (305,000)$ 75% 305,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 715,731 19% 760,381 (3,041,523) 20% 3,041,523 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 366,667 (733,333) 33% 733,333 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 2,750,000 0 100% 0 32703 - Technology Upgrades 171,309 171,309 4,491 3% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536


TOTAL EXPENSES 10,999,749$ 10,999,749$ 720,222$ 7% 4,963,357$ (6,036,392)$ 45% 6,036,392$


% OF REVISED BUDGET


Page 54

43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st 6,923,066$ 6,923,065$ 6,923,065$ 6,923,065$ 0$ 100% 2$

48 - Revenues


TOTAL BUDGET RESOURCES 6,923,066$ 6,923,065$ 6,923,065$ 100% 6,923,065$ 0$ 100% 2$

5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 46,003$ 2,021$ 4% 46,003$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 3,604,892 1,970,411 55% 3,604,892 0 100% 0 31304 - Small Capital Repairs 10,000 10,000 0 0% 10,000 0 100% 0 31322 - Access Control 7,000 7,000 0 0% 7,000 0 100% 0 31325 - Roofing Repairs 744 744 0 0% 744 0 100% 0 31336 - Physical Security PH II 400 476 128 27% 476 0 100% 0 31702 - IT Infrastructure Improvements 27,842 27,766 0 0% 27,766 0 100% 0 31199 - Campus Contingency 1,135,870 1,135,870 0 0% 1,135,870 0 100% 0

Subtotal San Jose City College Project List 4,832,751$ 4,832,751$ 1,972,560$ 41% 4,832,751$ 0$ 100% 0$

Evergreen Valley College Project List32107 - South Campus Development 12,550$ 26,625$ 2,968$ 11% 26,625$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,103,150 1,064,797 97% 1,103,150 0 100% 0 32113 - Campus Site Improvements 3,000 0 0 0 0 0 32116 - Central Green 8,883 0 0 0 0 0 32307 - Small Capital Repairs 9,500 9,500 692 7% 9,500 0 100% 0 32702 - IT Infrastructure Improvements 90,000 65,983 0 0% 65,983 0 100% 0 32299 - Campus Contingency 943,683 137,694 0 0% 137,694 0 100% 0

Subtotal Evergreen Valley College Project List 1,068,016$ 1,342,952$ 1,068,457$ 80% 1,342,952$ 0$ 100% 0$

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 230$ 27$ 27$ 100% 27$ 0$ 100% 0$ 31131 - SJECCD Extension 424,895 424,895 5,000 1% 424,895 0 100% 0 39301 - New District Services Building 160,103 160,102 0 0% 160,102 0 100% 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 3,929 0 0% 3,929 0 100% 0 39705 - Infrastructure Upgrade 31,116 158,212 0 0% 158,212 0 100% 0

Subtotal District Services and Districtwide Project List 1,022,297$ 747,165$ 5,027$ 1% 747,165$ 0$ 100% 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 55$ 55$ 100% 55$ 0$ 100% 0$

Subtotal Project Administration - Personnel 0$ 55$ 55$ 100% 55$ 0$ 100% 0$

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 140$ 0$ 0% 140$ 0$ 100% 0$

Subtotal Project Administration - Non-Personnel 0$ 140$ 0$ 0% 140$ 0$ 100% 0$

TOTAL EXPENSES 6,923,064$ 6,923,063$ 3,046,099$ 44% 6,923,063$ 0$ 100% 0$

TOTAL BUDGET REQUIREMENTS 6,923,064$ 6,923,063$ 3,046,099$ 44% 6,923,063$ 0$ 100% 0$

Ending Fund Balance, June 30th 2$ 2$ 3,876,966$ 2$ 0$ 100% 2$

% OF REVISED BUDGET


Page 55



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 230$ 27$ 27$ 100% 27$ 0$ 100% 0$ 31131 - SJECCD Extension 424,895 424,895 5,000 1% 424,895 0 100% 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 3,929 0 0% 3,929 0 100% 0 39705 - Infrastructure Upgrade 31,116 158,212 0 0% 158,212 0 100% 0

Subtotal District Services and Districtwide Project List 862,194$ 587,063$ 5,027$ 1% 587,063$ 0$ 100% 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 0$ 0$ 55$ 55$ 0$

Subtotal Project Administration - Personnel 0$ 0$ 0$ 55$ 55$ 0$

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 140$ 0$ 0% 140$ 0$ 100% 0

Subtotal Project Administration - Non-Personnel 0$ 140$ 0$ 0% 140$ 0$ 100% 0$

TOTAL EXPENSES 862,194$ 587,203$ 5,027$ 1% 587,258$ 55$ 100% 0$

TOTAL BUDGET REQUIREMENTS 862,194$ 587,203$ 5,027$ 1% 587,258$ 55$ 100% 0$

% OF REVISED BUDGET


Page 56



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

District Services and Districtwide Project List39301 - New District Services Building 160,103$ 160,102$ 0$ 0% 160,102$ 0$ 100% 0$

Subtotal District Services and Districtwide Project List 160,103$ 160,102$ 0$ 0% 160,102$ 0$ 100% 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 55$ 55$ 100% 0$ (55)$ 0% 0$

Subtotal Project Administration - Personnel 0$ 55$ 55$ 100% 0$ (55)$ 0% 0$

TOTAL EXPENSES 160,103$ 160,157$ 55$ 0% 160,102$ (55)$ 100% 0$

TOTAL BUDGET REQUIREMENTS 160,103$ 160,157$ 55$ 0% 160,102$ (55)$ 100% 0$

% OF REVISED BUDGET


Page 57



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 46,003$ 2,021$ 4% 46,003$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 3,604,892 1,970,411 55% 3,604,892 0 100% 0 31304 - Small Capital Repairs 10,000 10,000 0 0% 10,000 0 100% 0 31322 - Access Control 7,000 7,000 0 0% 7,000 0 100% 0 31325 - Roofing Repairs 744 744 0 0% 744 0 100% 0 31336 - Physical Security PH II 400 476 128 27% 476 0 100% 0 31702 - IT Infrastructure Improvements 27,842 27,766 0 0% 27,766 0 100% 0 31199 - Campus Contingency 1,135,870 1,135,870 0 0% 1,135,870 0 100% 0

Subtotal San Jose City College Project List 4,832,751$ 4,832,751$ 1,972,560$ 41% 4,832,751$ 0$ 100% 0$


% OF REVISED BUDGET


Page 58



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 12,550$ 26,625$ 2,968$ 11% 26,625$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,103,150 1,064,797 97% 1,103,150 0 100% 0 32113 - Campus Site Improvements 3,000 0 0 0 0 0 32116 - Central Green 8,883 0 0 0 0 0 32307 - Small Capital Repairs 9,500 9,500 692 7% 9,500 0 100% 0 32702 - IT Infrastructure Improvements 90,000 65,983 0 0% 65,983 0 100% 0 32299 - Campus Contingency 943,683 137,694 0 0% 137,694 0 100% 0

Subtotal Evergreen Valley College Project List 1,068,016$ 1,342,952$ 1,068,457$ 80% 1,342,952$ 0$ 100% 0$

TOTAL EXPENSES 1,068,016$ 1,342,952$ 1,068,457$ 80% 1,342,952$ 0$ 100% 0$


% OF REVISED BUDGET


Page 59

44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st 45,069,354$ 45,069,351$ 45,069,351$ 45,069,351$ 0$ 100% 12,112,079$

48 - Revenues


TOTAL BUDGET RESOURCES 45,069,354$ 45,069,351$ 45,069,351$ 100% 45,069,351$ 0$ 100% 12,112,079$

5 - Expenses

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 1,272,729$ 0$ 0% 636,365$ (636,364)$ 50% 636,365$ 31114 - Demolition of Jaguar Gym Locker Rms, Auxiliary Struc & Site 952,208 952,208 0 0% 476,104 (476,104) 50% 476,104 31122 - Group II Equipments $200,000/Year for 10 Yrs 53,590 53,590 11,113 21% 40,192 (13,398) 75% 13,397 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 4,664,528 272,625 6% 4,664,528 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,259,230 86,490 1% 4,129,615 (4,129,615) 50% 4,129,615 31130 - Theater Accessibility & Entrance Improvements 1,462,835 163,066 30,315 19% 163,066 0 100% 0 31304 - Small Capital Repairs 144,467 16,736 0 0% 16,736 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 173,847 140,943 81% 173,847 0 100% 0 31322 - Access Control 446,805 446,805 4,619 1% 446,805 0 100% 0 31323 - Relocated Adaptive PE 257,552 257,552 12,425 5% 257,552 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 433,035 0 0% 433,035 0 100% 0 31327 - Utilities PH III 2,194,650 2,194,650 33,318 2% 1,755,720 (438,930) 80% 438,930 31328 - Wayfinding, Signage and Site Fencing 921,304 921,304 39,285 4% 921,304 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 0 0% 220,864 (331,296) 40% 331,296 31330 - Audio Visual Systems Improvements 551,459 551,459 14,587 3% 551,459 0 100% 0 31331 - Building Interior Finishes 770 770 0 0% 770 0 100% 0 31332 - Central Plant Equipment & Controls 1,362,837 1,362,837 0 0% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 0 0 0 0 0 31335 - GE Building Interior Finishes 15,815 15,815 0 0% 15,815 0 100% 0 31336 - Physical Security PH II 2,314,060 2,313,984 0 0% 2,313,984 0 100% 0 31702 - IT Infrastructure Improvements 175,195 175,271 0 0% 131,453 (43,818) 75% 43,818 31703 - Technology Upgrades 784,942 784,942 30,448 4% 588,707 (196,235) 75% 196,236 31199 - Campus Contingency 1,395,477 1,395,477 0 0% 0 (1,395,477) 0% 1,395,477


Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 330,988$ 0$ 0% 330,988$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 29,888 0 0% 29,888 0 100% 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 2,415,860 344,027 14% 1,811,895 (603,965) 75% 603,965 32111 - Automotive Technology 62,100 62,100 0 0% 62,100 0 100% 0 32113 - Campus Site Improvements 517,338 520,338 205,203 39% 520,338 0 100% 0 32116 - Central Green 0 8,883 0 0% 8,883 0 100% 0 32121 - Signage and Wayfinding 224,463 224,463 540 0% 224,463 0 100% 0 32122 - EVC Vehicles 6,894 6,894 0 0% 6,894 0 100% 0 32124 - San Felipe Digital Message Sign 0 720,000 0 0% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 0 0% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 393,412 88,485 22% 393,412 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 144,921 0 0% 144,921 0 100% 0 32314 - Physical Security 18,323 18,323 0 0% 18,323 0 100% 0 32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0

% OF REVISED BUDGET


Page 60



REVISEDBUDGET





CARRYFORWARD

% OF REVISED BUDGET


32702 - IT Infrastructure Improvements 210,080 234,098 0 0% 234,098 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 0 0% 113,598 0 100% 0 32299 - Campus Contingency 0 805,989 0 0% 0 (805,989) 0% 805,989


District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 101,211$ 101,414$ (27)$ 0% 101,414$ 0$ 100% 0$ 31131 - SJECCD Extension 352,081 352,081 0 0% 352,081 0 100% 0 39301 - New District Services Building 163,441 163,441 0 0% 163,441 0 100% 0 39307 - Vehicle Replacement 35,276 35,276 0 0% 35,276 0 100% 0 39310 - MDF Relocation 266,663 560,663 0 0% 560,663 0 100% 0 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 0 0% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 288,047 0 0% 288,047 0 100% 0 39313 - ADA Transition Plan Assessment 415,993 415,993 0 0% 415,993 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 235,862 0 0% 117,931 (117,931) 50% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,457,137 0 0% 1,457,137 0 100% 0 39399 - District/Districtwide Contingency 354,128 354,128 0 0% 0 (354,128) 0% 354,128

Subtotal District Services and Districtwide Project List 3,766,053$ 4,041,184$ (27)$ 0% 3,569,125$ (472,059)$ 88% 472,059$

Project Administration - Personnel39999 - Classified Salaries 1,297,837$ 1,297,861$ 75,077$ 6% 1,297,861$ 0$ 100% 342,283$ 39999 - Classified Salaries MSC 2,775,102 2,774,882 18,405 1% 2,774,882 0 100% 79,160 39999 - Employee Benefits 234,176 234,176 46,978 20% 234,176 0 100% 264,980

Subtotal Project Administration - Personnel 4,307,115$ 4,306,919$ 140,460$ 3% 4,306,919$ 0$ 100% 686,423$

TOTAL EXPENSES 42,500,522$ 42,500,522$ 1,458,816$ 3% 32,957,272$ (9,543,250)$ 78% 10,229,674$

39699 - Program Wide Catastrophic Contingency 2,568,829$ 2,568,829$ 0$ 0% 0$ (2,568,829)$ 0% 1,882,406$

TOTAL BUDGET REQUIREMENTS 45,069,351$ 45,069,351$ 1,458,816$ 3% 32,957,272$ (12,112,079)$ 73% 12,112,080$

Ending Fund Balance, June 30th 3$ 0$ 43,610,535$ 12,112,079$ 12,112,079$ (1)$

Page 61



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 101,211$ 101,414$ (27)$ 0% 101,414$ 0$ 100% 0$ 31131 - SJECCD Extension 352,081 352,081 0 0% 352,081 0 100% 0 39307 - Vehicle Replacement 35,276 35,276 0 0% 35,276 0 100% 0 39310 - MDF Relocation 266,663 560,663 0 0% 560,663 0 100% 0 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 0 0% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 288,047 0 0% 288,047 0 100% 0 39313 - ADA Transition Plan Assessment 415,993 415,993 0 0% 415,993 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 235,862 0 0% 117,931 (117,931) 50% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,457,137 0 0% 1,457,137 0 100% 0 39399 - District/Districtwide Contingency 354,128 354,128 0 0% 0 (354,128) 0% 354,128

Subtotal District Services and Districtwide Project List 3,602,612$ 3,877,743$ (27)$ 0% 3,405,684$ (472,059)$ 88% 472,059$

Project Administration - Personnel39999 - Classified Salaries 961,253$ 961,253$ 0$ 0% 961,253$ 0$ 100% 0$ 39999 - Classified Salaries MSC 2,701,029 2,700,809 1,040 0% 2,700,809 0 100% 0

Subtotal Project Administration - Personnel 3,662,282$ 3,662,062$ 1,040$ 0% 3,662,062$ 0$ 100% 0$

TOTAL EXPENSES 7,264,894$ 7,539,805$ 1,013$ 0% 7,067,746$ (472,059)$ 94% 472,059$



% OF REVISED BUDGET


Page 62



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

District Services and Districtwide Project List39301 - New District Services Building 163,441$ 163,441$ 0$ 0% 163,441$ 0$ 100% 0$

Subtotal District Services and Districtwide Project List 163,441$ 163,441$ 0$ 0% 163,441$ 0$ 100% 0$

Project Administration - Personnel39999 - Classified Salaries 287,223$ 287,247$ 72,136$ 25% 287,247$ 0$ 100% 292,922$ 39999 - Classified Salaries MSC 74,073 74,073 17,365 23% 74,073 0 100% 79,160 39999 - Employee Benefits 200,918 200,918 46,237 23% 200,918 0 100% 218,254


TOTAL BUDGET REQUIREMENTS 725,655$ 725,679$ 135,738$ 19% 725,679$ 0$ 100% 590,336$

% OF REVISED BUDGET


Page 63



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 1,272,729$ 0$ 0% 636,365$ (636,364)$ 50% 636,365$ 31114 - Demolition of Jaguar Gym Locker Rms, Auxiliary Struc & Site 952,208 952,208 0 0% 476,104 (476,104) 50% 476,104 31122 - Group II Equipments $200,000/Year for 10 Yrs 53,590 53,590 11,113 21% 40,192 (13,398) 75% 13,397 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 4,664,528 272,625 6% 4,664,528 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,259,230 86,490 1% 4,129,615 (4,129,615) 50% 4,129,615 31130 - Theater Accessibility & Entrance Improvements 1,462,835 163,066 30,315 19% 163,066 0 100% 0 31304 - Small Capital Repairs 144,467 16,736 0 0% 16,736 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 173,847 140,943 81% 173,847 0 100% 0 31322 - Access Control 446,805 446,805 4,619 1% 446,805 0 100% 0 31323 - Relocated Adaptive PE 257,552 257,552 12,425 5% 257,552 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 433,035 0 0% 433,035 0 100% 0 31327 - Utilities PH III 2,194,650 2,194,650 33,318 2% 1,755,720 (438,930) 80% 438,930 31328 - Wayfinding, Signage and Site Fencing 921,304 921,304 39,285 4% 921,304 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 0 0% 220,864 (331,296) 40% 331,296 31330 - Audio Visual Systems Improvements 551,459 551,459 14,587 3% 551,459 0 100% 0 31331 - Building Interior Finishes 770 770 0 0% 770 0 100% 0 31332 - Central Plant Equipment & Controls 1,362,837 1,362,837 0 0% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 0 0 0 0 0 31335 - GE Building Interior Finishes 15,815 15,815 0 0% 15,815 0 100% 0 31336 - Physical Security PH II 2,314,060 2,313,984 0 0% 2,313,984 0 100% 0 31702 - IT Infrastructure Improvements 175,195 175,271 0 0% 131,453 (43,818) 75% 43,818 31703 - Technology Upgrades 784,942 784,942 30,448 4% 588,707 (196,235) 75% 196,236 31199 - Campus Contingency 1,395,477 1,395,477 0 0% 0 (1,395,477) 0% 1,395,477


Project Administration - Personnel39999 - Classified Salaries 49,361$ 49,361$ 2,941$ 6% 49,361$ 0$ 100% 49,361$ 39999 - Employee Benefits 33,258 33,258 741 2% 33,258 0 100% 46,726


TOTAL EXPENSES 27,044,614$ 27,044,614$ 679,850$ 3% 19,383,377$ (7,661,237)$ 72% 7,757,325$


% OF REVISED BUDGET


Page 64



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 330,988$ 0$ 0% 330,988$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 29,888 0 0% 29,888 0 100% 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 2,415,860 344,027 14% 1,811,895 (603,965) 75% 603,965 32111 - Automotive Technology 62,100 62,100 0 0% 62,100 0 100% 0 32113 - Campus Site Improvements 517,338 520,338 205,203 39% 520,338 0 100% 0 32116 - Central Green 0 8,883 0 0% 8,883 0 100% 0 32121 - Signage and Wayfinding 224,463 224,463 540 0% 224,463 0 100% 0 32122 - EVC Vehicles 6,894 6,894 0 0% 6,894 0 100% 0 32124 - San Felipe Digital Message Sign 0 720,000 0 0% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 0 0% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 393,412 88,485 22% 393,412 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 144,921 0 0% 144,921 0 100% 0 32314 - Physical Security 18,323 18,323 0 0% 18,323 0 100% 0 32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0 32702 - IT Infrastructure Improvements 210,080 234,098 0 0% 234,098 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 0 0% 113,598 0 100% 0 32299 - Campus Contingency 0 805,989 0 0% 0 (805,989) 0% 805,989


TOTAL EXPENSES 7,465,359$ 7,190,424$ 642,215$ 9% 5,780,470$ (1,409,954)$ 80% 1,409,954$


% OF REVISED BUDGET


Page 65

45 - GENERAL OBLIGATION BOND - MEASURE X


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ (626,341)$ 0$ 100% 45,708,333$

48 - Revenues

48942 - Future Sale of Bonds 748,000,000 748,000,000 0 0% 46,500,000 (701,500,000) 6% 701,500,000

TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 46,500,000$ (701,500,000)$ 6% 701,500,000$

TOTAL BUDGET RESOURCES 747,373,659$ 747,373,659$ (626,341)$ 0% 45,873,659$ (701,500,000)$ 6% 747,208,333$

5 - Expenses

Project Administration - Personnel39999 - Classified Salaries MSC 219,220$ 219,220$ 0$ 0% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 0 0% 55,716 (54,636) 50% 118,804

Subtotal Project Administration - Personnel 329,572$ 329,572$ 0$ 0% 165,326$ (164,246)$ 50% 338,024$

TOTAL EXPENSES 329,572$ 329,572$ 0$ 0% 165,326$ (164,246)$ 50% 338,024$


TOTAL BUDGET REQUIREMENTS 747,373,659$ 747,373,659$ 0$ 0% 165,326$ (747,208,333)$ 0% 747,208,333$

Ending Fund Balance, June 30th 0$ 0$ (626,341)$ 45,708,333$ 45,708,333$ 0$

% OF REVISED BUDGET


Page 66



REVISEDBUDGET





CARRYFORWARD

48 - Revenues

48942 - Future Sale of Bonds 748,000,000$ 748,000,000$ 0$ 0% 46,500,000$ (701,500,000)$ 6% 701,500,000$

TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 46,500,000$ (701,500,000)$ 0$ 701,500,000$

TOTAL BUDGET RESOURCES 748,000,000$ 748,000,000$ 0$ 0% 46,500,000$ (701,500,000)$ 0.0622 701,500,000$

5 - Expenses


TOTAL BUDGET REQUIREMENTS 747,044,087$ 747,044,087$ 0$ 0% 0$ (747,044,087)$ 0% 746,870,309$

% OF REVISED BUDGET


Page 67



REVISEDBUDGET





CARRYFORWARD

48 - Revenues



5 - Expenses

Project Administration - Personnel39999 - Classified Salaries MSC 219,220$ 219,220$ 0$ 0% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 0 0% 55,716 (54,636) 50% 118,804

Subtotal Project Administration - Personnel 329,572$ 329,572$ 0$ 0% 165,326$ (164,246)$ 50% 338,024$

TOTAL EXPENSES 329,572$ 329,572$ 0$ 0% 165,326$ (164,246)$ 50% 338,024$

TOTAL BUDGET REQUIREMENTS 329,572$ 329,572$ 0$ 0% 165,326$ (164,246)$ 50% 338,024$

% OF REVISED BUDGET


Page 68

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUNDS

Cafeteria Fund 70

The Cafeteria Fund includes commission from food services vendors and costs associated with support of the food services operations at the colleges.

Child Development Fund 72

The Child Development Fund represents the operation of the SJCC Child Development Center, which was closed beginning FY2011-2012. The Child Development Fund was augmented by the Unrestricted General Fund 10 to support operations in FY2010-2011 by $211,902. Since FY2012-2013 revenues and expenditures primarily represent a pass-through to a third-party to continue to provide services since the center’s closure.

For FY2011-2012 through FY2014-2015, San Jose City College elected to exercise flexibility by transferring $34,308 from the Childcare Tax Bailout program to supplement the Disabled Student program (DSPS). This flexibility expired in FY2015-2016.

Page 69

70 - CAFETERIA FUND


REVISEDBUDGET




INCOME

Local Revenue 75,000$ 75,000$ 76$ 0% 75,142$ 142$ 100% 75,142$

TOTAL INCOME 75,000$ 75,000$ 76$ 0% 75,142$ 142$ 100% 75,142$

EXPENDITURES

Classified Salaries 31,313$ 31,313$ 6,832$ 22% 30,317$ 996$ 97% 31,313$

Employee Benefits (Non-H&W) 7,743 7,743 1,267 16% 7,066 677 91% 7,743 Employee Benefits (H&W) 12,946 12,946 705 5% 10,398 2,548 80% 12,946



Capital Outlay 59,460 59,460 0 0% 59,460 0 100% 0

Contingency 12,118 6,836 0 0% 0 6,836 0% 16,841


DIFFERENCE (88,810)$ (88,809)$ (12,276)$ 14% (72,110)$ 16,699$ 81% (16,699)$

FUND BALANCE

Net Change in Fund Balance (88,810)$ (88,809)$ (12,276)$ 14% (72,110)$ 16,699$ 81% (16,699)$ Beginning Balance, July 1 88,810 88,809 88,809 100% 88,809 0 100% 16,699

NET FUND BALANCE, JUNE 30 0$ 0$ 76,533$ 16,699$ 16,699$ 0$



Page 70

72 - CHILD DEVELOPMENT


REVISEDBUDGET




INCOME

State Revenue 452,353$ 452,353$ 150,633$ 33% 0$ (452,353)$ 0% 0$

TOTAL INCOME 452,353$ 452,353$ 150,633$ 33% 0$ (452,353)$ 0% 0$

EXPENDITURES

Operating Expenses 452,353$ 452,353$ 0$ 0% 0$ 452,353$ 0% 0$

TOTAL EXPENDITURES 452,353$ 452,353$ 0$ 0% 0$ 452,353$ 0% 0$

DIFFERENCE 0$ 0$ 150,633$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 150,633$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0




Page 71

INTERNAL SERVICE FUND

INTERNAL SERVICE FUND

Self-Insurance Fund 61

The Self-Insurance Fund allows the District to pay the costs associated with dental and vision benefits for active employees and retirees. For active employees, the fund is reimbursed on a monthly basis from other funds as payroll is posted to the general ledger. For retirees, the fund is reimbursed quarterly by the retirees.

Page 72

61 - SELF INSURANCE


REVISEDBUDGET




INCOME

Local Revenue 1,250,000$ 1,250,000$ 279,424$ 22% 1,250,000$ 0$ 100% 1,250,000$

TOTAL INCOME 1,250,000$ 1,250,000$ 279,424$ 22% 1,250,000$ 0$ 100% 1,250,000$

EXPENDITURES

Operating Expenses 1,250,000$ 1,250,000$ 252,961$ 20% 1,250,000$ 0$ 100% 1,250,000$

TOTAL EXPENDITURES 1,250,000$ 1,250,000$ 252,961$ 20% 1,250,000$ 0$ 100% 1,250,000$

DIFFERENCE 0$ 0$ 26,463$ 0$ 0$ 0$

FUND BALANCE





Page 73

FIDUCIARY FUNDS

FIDUCIARY FUNDS

Financial Aid Fund 48

The Financial Aid Fund tracks the District’s disbursements associated with financial aid. The fund is reimbursed by the Federal and State governments as disbursements are made. As of September 30, 2017, San Jose City College disbursed $1,785,238 in financial aid (an increase from the $1,464,830 disbursed during the same period last fiscal year) and Evergreen Valley College disbursed $3,105,294 in financial aid (an increase from the $2,563,991 disbursed during the same period last year).

Programs associated with this fund are as follows:

Federal

• Pell• SEOG• Direct Loans

State

• Cal Grant

Scholarship Fund 96

The Scholarship Fund tracks the disbursements associated with student scholarships. See below for the historical disbursements since the establishment of this Fund in FY2012-2013:

San Jose City College Evergreen Valley College Total FY2012-2013 $187,994 $144,039 $332,033 FY2013-2014 $176,455 $114,266 $290,721 FY2014-2015 $145,328 $127,705 $273,033 FY2015-2016 $184,616 $143,565 $328,181 FY2016-2017 $168,666 $159,795 $328,461 FY2017-2018 (through 1st Quarter) $66,271 $66,801 $133,072

Page 74

48 - STUDENT FINANCIAL AID FUND


REVISEDBUDGET




INCOME

Federal Revenue 24,491,257$ 24,491,257$ 4,397,057$ 18% 24,491,257$ 0$ 100% 24,491,257$

State Revenue 1,100,450 1,100,450 610,213 55% 1,100,450 0 100% 1,100,450

SUBTOTAL REVENUE 25,591,707$ 25,591,707$ 5,007,270$ 20% 25,591,707$ 0$ 100% 25,591,707$

Transfers-In (From Fund 10) 109,455 109,455 315 0% 109,455 0 100% 109,455

TOTAL INCOME 25,701,162$ 25,701,162$ 5,007,585$ 19% 25,701,162$ 0$ 100% 25,701,162$

EXPENDITURES

Classified Salaries 64,994$ 64,994$ 15$ 0% 64,994$ 0$ 100% 64,994$

Other Outgo 25,636,168 25,636,168 4,890,532 19% 25,636,168 0 100% 25,636,168

TOTAL EXPENDITURES 25,701,162$ 25,701,162$ 4,890,547$ 19% 25,701,162$ 0$ 100% 25,701,162$

DIFFERENCE 0$ 0$ 117,038$ 0$ 0$ 0$

FUND BALANCE





Page 75



REVISEDBUDGET




INCOME

Federal Revenue 10,763,000$ 10,763,000$ 1,701,876$ 16% 10,763,000$ 0$ 100% 10,763,000$

State Revenue 339,100 339,100 198,638 59% 339,100 0 100% 339,100


Transfers-In (From Fund 10) 0 0 315 0 0 0

TOTAL INCOME 11,102,100$ 11,102,100$ 1,900,829$ 17% 11,102,100$ 0$ 100% 11,102,100$

EXPENDITURES


Other Outgo 11,074,617 11,074,617 1,785,238 16% 11,074,617 0 100% 11,074,617


DIFFERENCE 0$ 0$ 115,576$ 0$ 0$ 0$



Page 76



REVISEDBUDGET




INCOME

Federal Revenue 13,728,257$ 13,728,257$ 2,695,181$ 20% 13,728,257$ 0$ 100% 13,728,257$

State Revenue 761,350 761,350 411,575 54% 761,350 0 100% 761,350


Transfers-In (From Fund 10) 109,455 109,455 0 0% 109,455 0 100% 109,455

TOTAL INCOME 14,599,062$ 14,599,062$ 3,106,756$ 21% 14,599,062$ 0$ 100% 14,599,062$

EXPENDITURES


Other Outgo 14,561,551 14,561,551 3,105,294 21% 14,561,551 0 100% 14,561,551


DIFFERENCE 0$ 0$ 1,462$ 0$ 0$ 0$



Page 77

96 - SCHOLARSHIP AND LOAN AGENCY FUND


REVISEDBUDGET




INCOME

Local Revenue 366,000$ 366,000$ 139,222$ 38% 366,000$ 0$ 100% 366,000$

TOTAL INCOME 366,000$ 366,000$ 139,222$ 38% 366,000$ 0$ 100% 366,000$

EXPENDITURES

Other Outgo 366,000$ 366,000$ 133,072$ 36% 366,000$ 0$ 100% 366,000$


DIFFERENCE 0$ 0$ 6,150$ 0$ 0$ 0$

FUND BALANCE





Page 78



REVISEDBUDGET




INCOME

Local Revenue 200,000$ 200,000$ 67,121$ 34% 200,000$ 0$ 100% 200,000$

TOTAL INCOME 200,000$ 200,000$ 67,121$ 34% 200,000$ 0$ 100% 200,000$

EXPENDITURES

Other Outgo 200,000$ 200,000$ 66,271$ 33% 200,000$ 0$ 100% 200,000$


DIFFERENCE 0$ 0$ 850$ 0$ 0$ 0$



Page 79



REVISEDBUDGET




INCOME

Local Revenue 166,000$ 166,000$ 72,101$ 43% 166,000$ 0$ 100% 166,000$

TOTAL INCOME 166,000$ 166,000$ 72,101$ 43% 166,000$ 0$ 100% 166,000$

EXPENDITURES

Other Outgo 166,000$ 166,000$ 66,801$ 40% 166,000$ 0$ 100% 166,000$


DIFFERENCE 0$ 0$ 5,300$ 0$ 0$ 0$



Page 80

OPEB‐RELATED FUNDS

OPEB-RELATED FUNDS

OPEB Trust Fund 75

The OPEB Trust Fund was established after the sale of OPEB Bonds to fund the GASB 43/45 Actuarial Valuation of Post-retirement Employee Benefits estimated at $47,719,500 at June 30, 2007. The closing of the District’s OPEB Bond was May 14, 2009, with an expense rate fixed at 4.62% with a swap rate at the end of the third year at 4.239%. In May 2012, the District refinanced the OPEB bonds locking in an “all-in interest” rate of 5.239% for 15 years.

The operating expenditures of $57,461 represent fees associated with Benefit Trust as the Discretionary Trustee for asset and fiduciary management and investment policy development, and to Keenan as Program Coordinator for the District. Due to fluctuations within the market, earnings through the first quarter are $1,592,731, which represent 45% of the anticipated annual earnings.

Retiree Benefit Fund 81

The Retiree Benefit Fund was established to record land lease payments from the Evergreen Marketplace II Retail Development and to begin accumulating resources to offset the long-term retiree medical benefit liability. Once the OPEB Bonds were sold and the Trust Fund was established, this fund was used to accept the transfer in from the OPEB Trust Fund 75 to pay the monthly retiree medical benefits. Fund 81 is also currently used to fund the debt service payments for the OPEB Bonds from the accumulated fund balance.

Long-Term OPEB Debt Fund 85

The Long-Term OPEB Debt Fund pays the debt service to the OPEB bondholders. The Unrestricted General Fund 10 was required as anticipated to start making significant transfers into this fund beginning in FY2012-2013 to support this on-going debt service. In FY2017-2018 this transfer is anticipated to be $1,883,760. This is well below the anticipated cost of retiree medical benefits of $4,421,615, which the Unrestricted General Fund 10 would be required to pay if not for the OPEB Trust Fund.

Page 81

Fund 85 - Long Term Debt - OPEB

-Pays debt service.

-Interfund transfer in from Fund 10 and 81 to cover debt service payment.

Estimated Debt Schedule:

Fiscal Capitalized TotalYear Interest Fund Fund 81 Fund 10 Debt Service

2009-2014* 3,535,415$ 5,376,513$ 2,741,232$ 11,653,160$ 2014-2015 - 524,392 1,931,464 2,455,8562015-2016 - 598,423 1,864,732 2,463,1552016-2017 - 593,782 1,884,758 2,478,5402017-2018 - 593,782 1,883,760 2,477,5422018-2019 - 593,782 1,883,760 2,477,5422019-2020 - 593,782 1,888,304 2,482,0862021-2025* - 2,968,913 10,218,851 13,187,7642026-2030* - 3,433,000 12,172,156 15,605,1562031-2035* - 3,966,700 14,382,313 18,349,0132036-2040* - 4,580,455 17,418,034 21,998,4892041-2044** - 5,286,273 15,542,631 20,828,904

3,535,415$ 29,109,797$ 83,811,996$ 116,457,208$

* Five-Year Increments ** Four-Year Increment

OPEB BOND FLOW CHART Flow Chart Illustrating Relationships Between Funds

Fund 81 - Retiree Benefit Fund

-Interfund transfer in from Fund 75 to pay the monthly retiree medical benefits.

-Record land lease income from the retail center (less $25k for Student Success Enhancement Fund 14).

-Interfund transfer out to Fund 85 for debt service payment.

Fund 10 - General Fund

-Interfund transfer out to Fund 85 for debt service payment beginning March 2013.

Fund 75 - OPEB Trust Fund

- Sell Bonds in May 2009 and deposit Bond proceeds generating long-term debt over 35 years.

- Receive monthly interest income from Bond.

- Receive monthly dividend income from Bond.

- Pay monthly bank fees.

- Pay consultant fees associated with Bond Administration as needed.

-Interfund transfer out to Fund 81 to reimburse District for the cost of retiree medical benefits.

Page 82

75 - OPEB TRUST FUND


REVISEDBUDGET




INCOME

Local Revenue 3,528,086$ 3,528,086$ 1,592,731$ 45% 3,528,086$ 0$ 100% 3,528,086$

TOTAL INCOME 3,528,086$ 3,528,086$ 1,592,731$ 45% 3,528,086$ 0$ 100% 3,528,086$

EXPENDITURES

Operating Expenses 217,563$ 217,563$ 57,461$ 26% 217,563$ 0$ 100% 232,792$

SUBTOTAL EXPENDITURES 217,563$ 217,563$ 57,461$ 26% 217,563$ 0$ 100% 232,792$

Transfers-Out (To Fund 81) 4,416,505 4,416,505 1,025,997 23% 4,416,505 0 100% 4,674,246


DIFFERENCE (1,105,982)$ (1,105,982)$ 509,273$ -46% (1,105,982)$ 0$ 100% (1,378,952)$

FUND BALANCE

Net Change in Fund Balance (1,105,982)$ (1,105,982)$ 509,273$ -46% (1,105,982)$ 0$ 100% (1,378,952)$ Beginning Balance, July 1 45,591,545 45,591,545 45,591,545 100% 45,591,545 0 100% 44,485,563

NET FUND BALANCE, JUNE 30 44,485,563$ 44,485,563$ 46,100,818$ 104% 44,485,563$ 0$ 100% 43,106,611$



Page 83

81 - RETIREE BENEFIT FUND


REVISEDBUDGET




INCOME

Local Revenue 593,782$ 593,782$ 129,696$ 22% 593,782$ 0$ 100% 593,782$

SUBTOTAL REVENUE 593,782$ 593,782$ 129,696$ 22% 593,782$ 0$ 100% 593,782$

Transfers-In (From Fund 75) 4,416,505 4,416,505 1,025,997 23% 4,416,505 0 100% 4,674,246

TOTAL INCOME 5,010,287$ 5,010,287$ 1,155,693$ 23% 5,010,287$ 0$ 100% 5,268,028$

EXPENDITURES

Employee Benefits (H&W) 4,421,615$ 4,421,615$ 1,031,107$ 23% 4,421,615$ 0$ 100% 4,674,246$

SUBTOTAL EXPENDITURES 4,421,615$ 4,421,615$ 1,031,107$ 23% 4,421,615$ 0$ 100% 4,674,246$

Transfers-Out (To Fund 85) 593,782 593,782 129,696 22% 593,782 0 100% 593,782


DIFFERENCE (5,110)$ (5,110)$ (5,110)$ 100% (5,110)$ 0$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (5,110)$ (5,110)$ (5,110)$ 100% (5,110)$ 0$ 100% 0$ Beginning Balance, July 1 5,111 5,110 5,110 100% 5,110 0 100% 0

NET FUND BALANCE, JUNE 30 1$ 0$ 0$ 0$ 0$ 0$



Page 84

85 - LONG TERM DEBT OPEB FUND


REVISEDBUDGET




INCOME

Transfers-In (From Funds 10 & 81) 2,477,542$ 2,477,542$ 617,859$ 25% 2,477,542$ 0$ 100% 2,477,542$

TOTAL INCOME 2,477,542$ 2,477,542$ 617,859$ 25% 2,477,542$ 0$ 100% 2,477,542$

EXPENDITURES

Other Outgo 2,477,542$ 2,477,542$ 622,034$ 25% 2,481,717$ (4,175)$ 100% 2,477,542$

TOTAL EXPENDITURES 2,477,542$ 2,477,542$ 622,034$ 25% 2,481,717$ (4,175)$ 100% 2,477,542$

DIFFERENCE 0$ 0$ (4,175)$ (4,175)$ (4,175)$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ (4,175)$ (4,175)$ (4,175)$ 0$ Beginning Balance, July 1 19,224 19,224 19,224 100% 19,224 0 100% 15,049

NET FUND BALANCE, JUNE 30 19,224$ 19,224$ 15,049$ 78% 15,049$ (4,175)$ 78% 15,049$



Page 85

APPENDICES

REVENUES

STATE APPORTIONMENTINFLATION FACTOR 1.56% 1.56% 2.15% 2.35% 2.57%GROWTH (WORKLOAD REDUCTION) 10.03% 11.11% 1.00% 1.00% 1.00%DEFICIT FACTOR 0.00% 0.00% 0.00% 0.00% 0.00%BASE ALLOCATION 1.30% 1.30% 0.00% 0.00% 0.00%

PROPERTY TAX GROWTH 2.92% 2.92% 3.50% 3.50% 3.50%

ENROLLMENT FEERESIDENT $ 46 $ 46 $ 46 $ 46 $ 46 NON-RESIDENT $ 228 $ 228 $ 228 $ 228 $ 228

PARKING FEETERM $ 45 $ 45 $ 45 $ 45 $ 45 DAILY $ 3 $ 3 $ 3 $ 3 $ 3 TRANSPORTATION $4.50/$9 $4.50/$9 $4.50/$9 $4.50/$9 $4.50/$9

HEALTH FEE $ 20 $ 20 $ 20 $ 20 $ 20

LOTTERY INCOME/AVG. DAILY FTES $ 146 $ 146 $ 146 $ 146 $ 146

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

BUDGET ASSUMPTIONS


ASSUMPTIONS

FY 2017-2018FIRST QUARTER


ASSUMPTIONS

FY 2017-2018ADOPTED BUDGET


ASSUMPTIONS

Page 86


BUDGET ASSUMPTIONS


ASSUMPTIONS



ASSUMPTIONS



ASSUMPTIONS

EXPENDITURES

STEP AND COLUMN INCREASECERTIFICATED N/A N/A 0.90% 0.90% 0.90%CLASSIFIED N/A N/A 0.70% 0.70% 0.70%

ADJUNCT BASE ADJUSTMENT 1.00% 1.00% 1.00% 1.00% 1.00%

VACANT POSITIONS (DEFAULT)FACULTY

CLASSIFICATIONVALUE

CLASSIFIEDCLASSIFICATION

MEDICAL

AVERAGE COST OF ADJUNCT FACULTYCLASSIFICATIONSALARY

COST OF LIVING ADJUSTMENTCERTIFICATED SALARIES - FULL TIME 0.00% 0.00% 0.00% 0.00% 0.00%CERTIFICATED SALARIES - PART TIME 0.00% 0.00% 0.00% 0.00% 0.00%CLASSIFIED SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%MANAGEMENT SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%EXECUTIVE SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

Blue CrossTwo Party

Blue CrossTwo Party

Step 1 of Range

Column III, Step 4 $ 76,309 $ 77,545 $ 77,545 $ 77,545 $ 77,545

Column III, Step 4

Step 1 of RangeBlue CrossTwo Party

Blue CrossTwo Party

Column III, Step 4 Column III, Step 4 Column III, Step 4

Step 1 of Range Step 1 of Range Step 1 of Range

Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7

Blue CrossTwo Party

$ 58,254 $ 59,128 $ 59,128 $ 59,128 $ 59,128

Page 87


BUDGET ASSUMPTIONS


ASSUMPTIONS



ASSUMPTIONS



ASSUMPTIONS

EXPENDITURES (CONTINUED)

HEALTH AND WELFARE PREMIUMS (CHANGE)BLUE CROSS -8.51% -8.51% 5.10% 5.10% 5.10%KAISER 5.88% 5.88% 4.40% 4.40% 4.40%DENTAL 0.00% 0.00% 5.00% 5.00% 5.00%VISION 0.00% 0.00% 3.00% 3.00% 3.00%EMPLOYEE ASSISTANCE PROGRAM 2.91% 2.91% 0.00% 0.00% 0.00%LONG TERM DISABILITY 0.00% 0.00% 0.00% 0.00% 0.00%LIFE INSURANCE 0.00% 0.00% 0.00% 0.00% 0.00%

STATUTORY EMPLOYEE BENEFITS (RATES)STRS 14.43% 14.43% 16.28% 18.13% 19.10%PERS 15.53% 15.53% 18.10% 20.80% 23.80%SOCIAL SECURITY 6.20% 6.20% 6.20% 6.20% 6.20%MEDICARE 1.45% 1.45% 1.45% 1.45% 1.45%UNEMPLOYMENT INSURANCE 0.20% 0.20% 0.20% 0.20% 0.20%WORKERS' COMPENSATION 1.35% 1.35% 1.35% 1.35% 1.35%

DISCOUNT FACTOR 1.78% 1.78% 1.78%

ACA CADILLAC TAX 0$ 0$ 0$ 1,633,995$ 3,267,990$

Page 88

BeginningFund Balance

TotalRevenue

FundsAvailable

TotalExpenditures

EndingFund Balance

15,563,747 111,200,302 126,764,049 110,755,188 445,114 16,008,861

750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0

1,075,982 777,317 1,853,299 1,149,923 703,376

12,799 1,494,608 1,507,407 1,507,407 0 8,360 1,812,393 1,820,753 1,781,173 39,580

26,916 30,623,942 30,650,858 30,623,335 27,523 36,057 628,017 664,074 664,074 0

17,473,861 146,561,579 164,035,440 146,506,100 17,529,340

4,237,743 2,517,231 6,754,974 1,934,036 4,820,938 22,226,247 574,392 22,800,639 10,898,168 11,902,471

6,923,065 0 6,923,065 6,923,063 2 45,069,351 0 45,069,351 32,957,272 12,112,079

(626,341) 46,500,000 45,873,659 165,326 45,708,333 0 25,701,162 25,701,162 25,701,162 0 0 1,250,000 1,250,000 1,250,000 0

88,809 75,142 163,951 147,252 16,699 0 0 0 0 0

45,591,545 3,528,086 49,119,631 4,634,068 44,485,563 5,110 5,010,287 5,015,397 5,015,397 0

19,224 2,477,542 2,496,766 2,481,717 15,049 0 366,000 366,000 366,000 0

123,534,753 87,999,842 211,534,595 92,473,461 119,061,134

141,008,614 234,561,421 375,570,035 238,979,561 136,590,474

85 - L/T Debt OPEB Fund

43 - GO Bond - G 2010 Ser. C

Total Other Funds

70 - Cafeteria

96 - Scholarship & Loan Agency

45 - GO Bond - X

GRAND TOTAL

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTESTIMATED FUND BALANCES

FY 2017-2018

UNRESTRICTED GENERAL FUNDS10 - General Fund

Total General Funds

75 - OPEB Trust Fund

Fund Description

36 - Capital Projects

48 - Federal Financial Asst.61 - Self-Insurance

Ending Fund Balance

72 - Child Development

81 - Retiree Benefits Fund

12 - Financial Stabilization Fund

42 - GO Bond - G 2010 Ser. B

44 - GO Bond - G 2010 Ser. D

RESTRICTED GENERAL FUNDS

15 - Facility Rental

OTHER FUNDS

11 - Parking

17 - Categorical/Grants16 - Workforce Institute

18 - Student Health Fees

Page 89

BeginningFund Balance

TotalRevenue

FundsAvailable

TotalExpenditures

EndingFund Balance

16,008,861 114,620,170 130,629,031 113,173,055 1,447,114 17,455,975

750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0

703,376 765,288 1,468,664 1,388,403 80,261

0 1,468,178 1,468,178 1,468,178 0 39,580 1,841,732 1,881,312 1,823,923 57,389 27,523 29,596,452 29,623,975 29,597,059 26,916

0 618,344 618,344 618,344 0

17,529,340 148,935,164 166,464,504 148,093,962 18,370,541

4,820,938 1,736,075 6,557,013 6,557,013 0 11,902,471 400,000 12,302,471 12,302,471 0

2 0 2 0 2 12,112,079 0 12,112,079 12,112,080 (1) 45,708,333 701,500,000 747,208,333 747,208,333 0

0 25,701,162 25,701,162 25,701,162 0 0 1,250,000 1,250,000 1,250,000 0

16,699 75,142 91,841 91,841 0 0 0 0 0 0

44,485,563 3,528,086 48,013,649 4,907,038 43,106,611 0 5,268,028 5,268,028 5,268,028 0

15,049 2,477,542 2,492,591 2,477,542 15,049 0 366,000 366,000 366,000 0

119,061,134 742,302,035 861,363,169 818,241,508 43,121,661

136,590,474 891,237,199 1,027,827,673 966,335,470 61,492,202

70 - Cafeteria

Total Other Funds

GRAND TOTAL

72 - Child Development75 - OPEB Trust Fund81 - Retiree Benefits Fund85 - L/T Debt OPEB Fund96 - Scholarship & Loan Agency

Ending Fund Balance

OTHER FUNDS

11 - Parking

17 - Categorical/Grants16 - Workforce Institute

Total General Funds

RESTRICTED GENERAL FUNDS


15 - Facility Rental

12 - Financial Stabilization Fund


48 - Federal Financial Asst.61 - Self-Insurance

42 - GO Bond - G 2010 Ser. B43 - GO Bond - G 2010 Ser. C44 - GO Bond - G 2010 Ser. D45 - GO Bond - X

10 - General Fund

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTESTIMATED FUND BALANCES

FY 2018-2019

Fund Description

UNRESTRICTED GENERAL FUNDS

Page 90

Full Time Part Time Academic Classified265,238 163,446 200,016 32,901 73,546 18,373 753,520

35.2% 21.7% 26.5% 4.4% 9.8% 2.4% 100.0%0 0 5,824 0 1,750 0 7,574

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 627 0 0 0 627

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 1,875 2,144 4,756 0 8,775

0.0% 0.0% 21.4% 24.4% 54.2% 0.0% 100.0%26,259 6,666 45,018 5,268 10,136 0 93,347

28.1% 7.1% 48.2% 5.6% 10.9% 0.0% 100.0%2,275 966 1,264 0 0 0 4,505

50.5% 21.4% 28.1% 0.0% 0.0% 0.0% 100.0%293,772 171,078 254,624 40,313 90,188 18,373 868,348

33.8% 19.7% 29.3% 4.6% 10.4% 2.1% 100.0%0 0 172 0 193 0 365

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 4,198 0 924 0 5,122

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 2,734 0 2,734

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 4,370 0 3,851 0 8,221

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 390 0 0 0 390

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 390 0 0 0 390

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%293,772 171,078 259,384 40,313 94,039 18,373 876,959

33.5% 19.5% 29.6% 4.6% 10.7% 2.1% 100.0%

CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct.

Total

Subtotal General Funds


44 - GO Bond - Measure G 2010-D

45 - GO Bond - Measure X-A

Subtotal Capital/Bond Project Funds

70 - Cafeteria

Subtotal Special Revenue Fund


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP

FY 2017-2018 ADOPTED BUDGET (REVISED @ Q1)

Fund Description AFT 6517 CSEA MSC Executive Total

10 - General Fund

11 - Parking

15 - Facility Rental Auxiliary Fund

16 - Workforce Institute

17 - Categorical/Grants Programs

Page 91


35.7% 23.1% 25.1% 4.4% 9.2% 2.5% 100.0%0 0 4,669 0 1,408 0 6,077

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 503 0 0 0 503

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 1,503 1,817 3,837 0 7,157

0.0% 0.0% 21.0% 25.4% 53.6% 0.0% 100.0%22,653 6,024 36,092 4,406 8,234 0 77,409

29.3% 7.8% 46.6% 5.7% 10.6% 0.0% 100.0%1,966 873 1,013 0 0 0 3,852

51.0% 22.7% 26.3% 0.0% 0.0% 0.0% 100.0%253,139 154,611 204,138 34,034 72,560 15,769 734,251

34.5% 21.1% 27.8% 4.6% 9.9% 2.1% 100.0%0 0 138 0 155 0 293

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 3,366 0 741 0 4,107

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 2,192 0 2,192

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 3,504 0 3,088 0 6,592

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 313 0 0 0 313

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 313 0 0 0 313

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%253,139 154,611 207,955 34,034 75,648 15,769 741,156

34.2% 20.9% 28.1% 4.6% 10.2% 2.1% 100.0%


Total






70 - Cafeteria



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Page 92


34.2% 13.2% 33.3% 4.3% 12.3% 2.6% 100.0%0 0 1,155 0 348 0 1,503

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 124 0 0 0 124

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 372 327 949 0 1,648

0.0% 0.0% 22.6% 19.8% 57.6% 0.0% 100.0%4,000 642 8,926 862 1,948 0 16,378

24.4% 3.9% 54.5% 5.3% 11.9% 0.0% 100.0%343 93 251 0 0 0 687

49.9% 13.5% 36.5% 0.0% 0.0% 0.0% 100.0%45,039 16,467 50,486 6,279 17,856 3,133 139,260

32.3% 11.8% 36.3% 4.5% 12.8% 2.2% 100.0%0 0 34 0 38 0 72

0.0% 0.0% 47.2% 0.0% 52.8% 0.0% 100.0%0 0 832 0 183 0 1,015

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 542 0 542

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 866 0 763 0 1,629

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 77 0 0 0 77

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 77 0 0 0 77

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%45,039 16,467 51,429 6,279 18,619 3,133 140,966

32.0% 11.7% 36.5% 4.5% 13.2% 2.2% 100.0%


Total






70 - Cafeteria



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Page 93


42.9% 26.0% 19.1% 3.1% 7.0% 1.8% 100.0%0 0 2,240 0 676 0 2,916

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 241 0 0 0 241

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 721 825 1,841 0 3,387

0.0% 0.0% 21.3% 24.4% 54.4% 0.0% 100.0%17,085 4,272 17,314 2,026 3,916 0 44,613

38.3% 9.6% 38.8% 4.5% 8.8% 0.0% 100.0%1,480 620 486 0 0 0 2,586

57.2% 24.0% 18.8% 0.0% 0.0% 0.0% 100.0%191,139 109,665 97,931 15,505 34,777 7,270 456,287

41.9% 24.0% 21.5% 3.4% 7.6% 1.6% 100.0%0 0 66 0 74 0 140

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 1,615 0 355 0 1,970

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 1,052 0 1,052

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 1,681 0 1,481 0 3,162

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 150 0 0 0 150

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 150 0 0 0 150

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%191,139 109,665 99,762 15,505 36,258 7,270 459,599

41.6% 23.9% 21.7% 3.4% 7.9% 1.6% 100.0%

AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.

Total






70 - Cafeteria



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Page 94


42.8% 27.7% 18.0% 3.1% 6.6% 1.8% 100.0%0 0 1,796 0 542 0 2,338

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 193 0 0 0 193

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 578 699 1,476 0 2,753

0.0% 0.0% 21.0% 25.4% 53.6% 0.0% 100.0%14,521 3,861 13,881 1,695 3,167 0 37,125

39.1% 10.4% 37.4% 4.6% 8.5% 0.0% 100.0%1,260 560 390 0 0 0 2,210

57.0% 25.3% 17.6% 0.0% 0.0% 0.0% 100.0%162,268 99,109 78,514 13,090 27,909 6,065 386,955

41.9% 25.6% 20.3% 3.4% 7.2% 1.6% 100.0%0 0 53 0 59 0 112

0.0% 0.0% 47.3% 0.0% 52.7% 0.0% 100.0%0 0 1,295 0 285 0 1,580

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 843 0 843

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 1,348 0 1,187 0 2,535

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 120 0 0 0 120

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 120 0 0 0 120

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%162,268 99,109 79,982 13,090 29,096 6,065 389,610

41.6% 25.4% 20.5% 3.4% 7.5% 1.6% 100.0%



Total





70 - Cafeteria



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Page 95


43.3% 16.8% 25.3% 3.3% 9.3% 2.0% 100.0%0 0 444 0 134 0 578

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 48 0 0 0 48

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 143 126 365 0 634

0.0% 0.0% 22.6% 19.9% 57.6% 0.0% 100.0%2,564 411 3,433 331 749 0 7,488

34.2% 5.5% 45.8% 4.4% 10.0% 0.0% 100.0%220 60 96 0 0 0 376

58.5% 16.0% 25.5% 0.0% 0.0% 0.0% 100.0%28,871 10,556 19,417 2,415 6,868 1,205 69,332

41.6% 15.2% 28.0% 3.5% 9.9% 1.7% 100.0%0 0 13 0 15 0 28

0.0% 0.0% 46.4% 0.0% 53.6% 0.0% 100.0%0 0 320 0 70 0 390

0.0% 0.0% 82.1% 0.0% 17.9% 0.0% 100.0%0 0 0 0 209 0 209

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 333 0 294 0 627

0.0% 0.0% 53.1% 0.0% 46.9% 0.0% 100.0%0 0 30 0 0 0 30

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 30 0 0 0 30

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%28,871 10,556 19,780 2,415 7,162 1,205 69,989

41.3% 15.1% 28.3% 3.5% 10.2% 1.7% 100.0%



Total





70 - Cafeteria



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Page 96

00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 Est.

Actual College FTESEVC 5,781 6,220 6,661 6,447 6,215 6,376 5,809 6,024 6,944 7,138 7,231 6,891 6,491 6,557 6,323 6,131 6,247 6,604 SJCC 6,490 6,589 6,725 6,495 6,377 6,888 6,738 7,012 7,975 8,070 8,082 7,253 6,745 6,430 6,020 5,443 5,095 6,000

College Subtotal 12,271 12,809 13,386 12,942 12,592 13,264 12,547 13,036 14,919 15,207 15,313 14,144 13,236 12,987 12,343 11,574 11,342 12,604

Academy FTESEVC 564 565 534 494 608 617 629 539 433 427 325 315 301 60 23 2 0 0 SJCC 40 40 0 0 50 35 63 158 136 63 0 0 0 0 0 0 0 0

Academy Subtotal 604 605 534 494 658 652 692 697 569 490 325 315 301 60 23 2 0 0

Transfer FTESEVC 411 301 374 557 25 362 830 543 0 0 0 0 0 0 0 0 0 0 SJCC 411 301 373 640 25 279 488 543 0 0 0 0 0 0 0 0 0 0

Transfer Subtotal 822 602 747 1,197 50 641 1,318 1,086 0 0 0 0 0 0 0 0 0 0

Total Reported FTESEVC 6,756 7,086 7,569 7,498 6,848 7,355 7,268 7,106 7,377 7,565 7,556 7,206 6,792 6,617 6,346 6,133 6,247 6,604 SJCC 6,941 6,930 7,098 7,135 6,452 7,202 7,289 7,713 8,111 8,133 8,082 7,253 6,745 6,430 6,020 5,443 5,095 6,000

Total 13,697 14,016 14,667 14,633 13,300 14,557 14,557 14,819 15,488 15,698 15,638 14,459 13,537 13,047 12,366 11,576 11,342 12,604

Actual College FTESEVC 47.11% 48.56% 49.76% 49.81% 49.36% 48.07% 46.30% 46.21% 46.54% 46.94% 47.22% 48.72% 49.04% 50.49% 51.23% 52.97% 55.08% 52.40%SJCC 52.89% 51.44% 50.24% 50.19% 50.64% 51.93% 53.70% 53.79% 53.46% 53.06% 52.78% 51.28% 50.96% 49.51% 48.77% 47.03% 44.92% 47.60%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Actual Plus Academy FTESEVC 49.28% 50.58% 51.69% 51.66% 51.49% 50.25% 48.63% 47.79% 47.63% 48.19% 48.32% 49.84% 50.17% 50.72% 51.32% 52.98% 55.08% 52.40%SJCC 50.72% 49.42% 48.31% 48.34% 48.51% 49.75% 51.37% 52.21% 52.37% 51.81% 51.68% 50.16% 49.83% 49.28% 48.68% 47.02% 44.92% 47.60%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Total Reported FTESEVC 49.32% 50.56% 51.61% 51.24% 51.49% 50.53% 49.93% 47.95% 47.63% 48.19% 48.32% 49.84% 50.17% 50.72% 51.32% 52.98% 55.08% 52.40%SJCC 50.68% 49.44% 48.39% 48.76% 48.51% 49.47% 50.07% 52.05% 52.37% 51.81% 51.68% 50.16% 49.83% 49.28% 48.68% 47.02% 44.92% 47.60%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTHISTORICAL CREDIT AND NON-CREDIT 320 REPORT

Page 97

6,756 7,086 7,569 7,498 6,848 7,355 7,268 7,106 7,377 7,565 7,556 7,206 6,792 6,617 6,346 6,133 6,247 6,604

6,941 6,930

7,098 7,135

6,452

7,202 7,289 7,713 8,111 8,133 8,082

7,253 6,745

6,430 6,020

5,443 5,095

6,000

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18Est.

Historical Credit and Non-Credit FTES 320 Report

Evergreen Valley College San Jose City College

Page 98

DISTRICTWIDE LEGAL (OBJECT 55712)

COSTCENTER

DESCRIPTION ADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGETFY 2019-2020

ESTIMATED BUDGET

FUND 10 - GENERAL FUND6601 Board of Trustees 10,000$ 10,000$ 0$ 0% 0$ 10,000$ 0% 10,000$ 10,000$ 6609 Vice Chancellor - Admin Svs 75,000 75,000 1,495 2% 60,801 14,199 81% 75,000 75,000 6731 Human Resources Districtwide 155,000 155,000 37,268 24% 149,072 5,928 96% 155,000 155,000

SUBTOTAL - FUND 10 240,000$ 240,000$ 38,763$ 16% 209,873$ 30,127$ 87% 240,000$ 240,000$

FUND 16 - WORKFORCE INSTITUTE 6820 Workforce Institute 500$ 500$ 0$ 0% 500$ 0$ 100% 500$ 500$

SUBTOTAL - FUND 16 500$ 500$ 0$ 0% 500$ 0$ 100% 500$ 500$

FUND 36 - CAPITAL PROJECTS FUND7120 Facilities & Planning 100,000$ 100,000$ 0$ 0% 100,000$ 0$ 100% 100,000$ 0$

SUBTOTAL - FUND 36 100,000$ 100,000$ 0$ 0% 100,000$ 0$ 100% 100,000$ 0$

FUND 44 - GENERAL OBLIGATION BOND - MEASURE G 2010 D7193 Legal Fees / Districtwide 38,746$ 38,746$ 0$ 0% 33,746$ 5,000$ 87% 38,746$ 0$

SUBTOTAL - FUND 44 38,746$ 38,746$ 0$ 0% 33,746$ 5,000$ 87% 38,746$ 0$

TOTAL DISTRICTWIDE LEGAL 379,246$ 379,246$ 38,763$ 10% 344,119$ 35,127$ 91% 379,246$ 240,500$



Page 99

September 30, 2017Assets

Current AssetsCash and investments 1,500,233$ Receivables 17,865 Other current assets 16,751 Total current assets 1,534,850

Noncurrent AssetsFurniture and Equipment 1,945 Less: Accumulated Depreciation (1,945) Fixed Assets, net -

Total Assets 1,534,850$

LiabilitiesCurrent liabilitiesAccounts payable 7,678$ Sales tax 1,896 Payroll taxes 53 Funds held for others ASB 69,748 Total current liabilities 79,375$

Net Assets Unrestricted (380,599)$ Temporarily restricted (Scholarship and Trust) 1,122,220 Permanently restricted (Endowment) 713,855 Total net assets 1,455,476$

Liabilities and net assets 1,534,850$

Foundation Statement of Net Assets

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FY17-18 Apportionment Base FundedFTES 11.11% FTES Fund Rate FY17/18

FY 16/17 Growth FY17/18 FundingCredit 11,226.90 1,247.31 12,474.21 $5,093.89 63,542,246Non-Credit 116.03 12.89 128.92 $3,050.00 393,209Total 11,342.93 1,260.20 12,603.13 63,935,455

FY17-18FTES Allocation 63,935,455Basic Allocation 7,299,702 (Per State Advance Apportionment 7/18/17_Exh. C)Full-Time Faculty Hiring 735,349 (Per State Advance Apportionment 7/14/17_Exh. A)CCCCO Adjustment 7,211,344 (State currently assumes full restoration in FTES)Total Revenue Entitlement 79,181,850

Estimated Property Taxes 91,899,300 (2.92% increase over last year, less $668,000 one-time allocation from FY16-17 per latest County data point)Est. Education Protection Account (Prop 30) 1,260,313Est. Student Enrollment Fee 5,667,527Total Estimated Local/Prop 30 Revenue 98,827,140Excess Funds Over Revenue Entitlement 19,645,290

FY18-19 Apportionment Base Funded Est.FTES 1.00% FTES Fund Rate FY18/19

FY 17/18 Growth FY18/19 2.15% Inflation FundingCredit 12,474.21 124.74 12,598.95 $5,203.41 65,557,489Non-Credit 128.92 1.29 130.21 $3,115.58 405,679Total 12,603.13 126.03 12,729.16 65,963,168

FY18-19FTES Allocation 65,963,168Basic Allocation 7,299,702 (Based upon Prior Year)Full-Time Faculty Hiring 735,349 (Based upon Prior Year)Total Revenue Entitlement 73,998,219

Estimated Property Taxes 95,115,776 (3.50% increase over last year)Est. Education Protection Account 1,272,916 (Prop 30 transitions to Prop 55)Est. Student Enrollment Fee 5,813,285 (1% increase over last year less 2%)Total Estimated Local/Prop 30 & 55 Revenue 102,201,976Excess Funds Over Revenue Entitlement 28,203,757

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Estimated Property Taxes 98,444,828 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,285,645 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,871,417 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 105,601,890Excess Funds Over Revenue Entitlement 29,378,403




Estimated Property Taxes 101,890,397 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,298,502 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,930,131 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 109,119,029Excess Funds Over Revenue Entitlement 30,595,206

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Fund 10 Property TaxesDate: 10/18/17

Description FY 11-12 FY12-13 FY13-14 FY14-15 FY 15-16 FY 16-17 Projection

FY 17-18 Projection

FY 18-19 Projection FY 19-20

Projection FY 20-21

Secured HOPTR 10-99-9999-00000-48672 480,334$ 474,751$ 460,085$ 462,037$ 444,371$ 432,133$ 416,000$ 430,560$ 445,630$ 461,227$ Secured Roll 10-99-9999-00000-48811 55,766,807$ 56,264,384$ 61,354,868$ 66,484,769$ 70,930,096$ 75,188,222$ 78,623,000$ 81,374,805$ 84,222,923$ 87,170,725$ Unitary & Railroad 10-99-9999-35801/35802-48811 750,129$ 759,340$ 781,227$ 835,518$ 784,940$ 887,493$ 923,000$ 955,305$ 988,741$ 1,023,347$ Supplemental 10-99-9999-00000-48812 1,036,408$ 1,094,646$ 1,576,415$ 2,782,207$ 2,760,982$ 3,050,905$ 2,136,000$ 2,210,760$ 2,288,137$ 2,368,221$ Unsecured 10-99-9999-00000-48813 5,031,419$ 5,674,655$ 5,553,491$ 5,911,482$ 6,192,370$ 6,111,771$ 6,050,000$ 6,261,750$ 6,480,911$ 6,707,743$ RDA Pass-Thru (47.5% to Fund 10 and 52.5% to Fund 36)

10-99-9999-35401-48818 850,462$ 313,788$ 448,437$ 742,766$ 914,256$ 1,374,918$ 1,457,300$ 1,508,306$ 1,561,096$ 1,615,735$

RDA Residual 10-99-9999-00000-48819 -$ 1,387,421$ 1,381,970$ 1,693,148$ 2,068,219$ 2,249,086$ 2,294,000$ 2,374,290$ 2,457,390$ 2,543,399$ Total 63,915,559$ 65,968,985$ 71,556,493$ 78,911,927$ 84,095,235$ 89,294,528$ 91,899,300$ 95,115,776$ 98,444,828$ 101,890,397$

Overall % Changed compared to prior year. 2.57% 3.21% 8.47% 10.28% 6.57% 6.18% 2.92% 3.50% 3.50% 3.50%

RDA Asset Liquidation 10-99-9999-00000-48821 2,554,807 668,000 Total Revenue 74,111,300$ 89,962,528$

Overall % Changed compared to prior year. 12.34% 6.98%

One-Time RDA Asset Liquidation


Historical Review and Basis for Future Budgeting

Property Taxes

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2017-18 first quarter budget report · budget and actual dollars expended at the end of the year....

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