2017-18 second quarter budget report...iii. capital/bond project funds 44 a. capital projects fund...
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2017-18 Second Quarter Budget ReportEvergreen Valley College | San José City College | Workforce Institute |
San Jose Evergreen Community College Extension at Milpitas | District Services
February 13, 2018
2017/2018 SECOND QUARTER BUDGET REPORT
Presented to the Board of Trustees February 13, 2018
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 Services and Business Services Staff
BOARD OF TRUSTEES AND
ADMINISTRATIVE OFFICERS
BOARD OF TRUSTEES Mayra Cruz, President
Jeffrey Lease, Vice President Craig Mann Rudy Nasol Wendy Ho
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 William Watson, Interim Executive Director of WorkforceInstitute
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 Second 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 24
C. Financial Stabilization Fund 12 25
D. Student Success Enhancement Fund 14 26
E. Facility Rental Fund 15 27
F. Workforce Institute Fund 16 31
G. Categoricals & Grants Fund 17 32
H. Health Fees Fund 18 41
III. Capital/Bond Project Funds 44
A. Capital Projects Fund 36 45
B. GO Bond Measure G-2010 Series B Fund 42 50
C. GO Bond Measure G-2010 Series C Fund 43 54
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
VIII. Appendices
A. Budget Assumptions 86
B. Estimated Fund Balances 89
C. 1% Cost Analysis of Salaries & Benefits – By Bargaining Group 91
D. 1 Day Cost Analysis of Salaries and Benefits – By Bargaining Group 94
E. Historical Credit and Non-Credit 320 Report 97
F. Districtwide Legal (Object 55712) 99
G. Associated Students Unaudited Financials 100
H. Foundation Unaudited Financials 102
I. FON - Full-Time Faculty Obligation Compliance – Fall 2017 103
J. 2017-2018 Apportionment Attendance Report – CCFS-320 P1 104
K. Property Tax Analysis 115
L. Apportionment Analysis 116
February 13, 2018 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 Second Quarter Budget. This budget includes updated and revised projections for revenue and expenditure budget detail as of December 31, 2017 for FY2017-2018 as well as budget projections for the subsequent three-years.
Immediately following this transmittal letter is the Second Quarter Budget Summary of the District’s Unrestricted General Fund 10 for FY2017-2018 through FY2020-2021, summarizing the budget detail included in this Second Quarter Budget Report. This budget report 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 February 1, 2018 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’s budget status as it is updated and as new information becomes available.
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2017-2018 Fiscal Year
The adjusted beginning fund balance at July 1, 2017 was $15,591,265, 14.3% of prior year expenditures. The revenues are now projected to be $112,291,585, which again this year has us as a Community Supported College District (Basic Aid status) by approximately $32 million. This figure is based on $21.4 million in actual additional revenue, if we were serving to our fully funded FTES capacity, and $10.5 million due to our FTES being below the funded State FTES Cap. Property taxes at $93.7 million represent 83.4% of our total projected revenue of $112.3 million. The next property tax update is scheduled by the Santa Clara County Tax Collector in mid-February. This figure is updated on several occasions throughout the year, historically with upward trends. The property tax revenues are currently projected to be $93,706,400, which represents a 4.94% 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 second 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. For this fiscal year the initial data point was 2.92% and the second data point was 4.94% representing just over a 2% point to point increase.
On the expenditure side the District is projecting to spend $112,270,568 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 84.8% in personnel costs and 15.2% for operating costs.
District unrestricted 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 5.9% for Blue Cross and 5.5% for Kaiser. These out-year projections are based on the recent Self-Insured Schools of California 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 that has been delayed from an effective date beginning in calendar year 2020 with a $1.6m cost estimate the first year annualizing to an
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estimate of $3.2m in FY2020-2021, to an effective date of 2022, annualizing in FY2022-2023. When the time comes, if no further amendments, these increased costs must be supported and backfilled by continued and ongoing property tax increases.
For planning purposes, the District will maintain its long-term posture and budget planning of property tax estimates growing at a rate of 3.5%. 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 and actual dollars expended at the end of the year. 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 principles.
Summary
In summary our FY2017-2018 budget is projected to be balanced with a projected increase to the ending fund balance of $21,017 for a total $15,612,282, 13.9%. In the succeeding budget years, based on assumptions incorporated as part of the detail budget package, the current estimate is to finish at 15.7%, 20.0%, and 25.3%.
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, now deferred to 2020 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 2nd Quarter Budget Summary
December 31, 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% $15,591,265 14.3% $15,612,282 13.9% $17,769,665 15.7% $22,708,215 20.0%
Revenues$11,014 $0 $9,365 $0 $0 $0
State $8,404,627 $7,692,128 $7,564,266 $7,637,278 $7,740,163 $7,826,392Local $99,066,929 $101,519,749 $103,875,369 $107,230,453 $110,702,589 $114,293,927Other Sources/Transfers $352,885 $770,801 $842,585 $784,427 $193,802 $193,802
Total Revenues $107,835,455 $109,982,678 $112,291,585 $115,652,158 $118,636,554 $122,314,121
ExpendituresCertificated $44,376,579 $40,746,366 $44,640,232 $41,411,509 $41,798,959 $42,190,043Classified $22,202,101 $24,161,631 $23,553,752 $24,403,718 $24,565,941 $24,729,299Benefits (health & welfare, statutory $25,934,802 $28,206,268 $26,960,356 $30,283,338 $31,561,833 $32,879,701
Total Personnel $92,513,482 85.1% $93,114,265 83.0% $95,154,340 84.8% $96,098,565 83.2% $97,926,733 84.6% $99,799,043 84.7%
Materials & Supplies $993,638 $1,024,149 $912,700 $1,024,149 $1,024,149 $1,024,149Operating Expenses $10,948,526 $13,649,113 $12,709,383 $13,368,876 $13,218,876 $13,368,876Capital Outlay $879,703 $137,513 $211,693 $137,513 $137,513 $137,513Contingency/Other Outgo $3,365,308 $4,220,779 $3,282,452 $4,922,490 $3,451,234 $3,472,655
Total Non‐Personnel $16,187,175 14.9% $19,031,554 17.0% $17,116,228 15.2% $19,453,028 16.8% $17,831,772 15.4% $18,003,193 15.3%
Sub Total Expenditures $108,700,657 $112,145,819 $112,270,568 $115,551,593 $115,758,505 $117,802,236
Discount Factor $0 ($1,996,196) $0 ($2,056,818) ($2,060,501) ($2,096,880)
Total Expenditures $108,700,657 $110,149,623 $112,270,568 $113,494,775 $113,698,004 $115,705,356
Net Change in Fund Balance ($865,202) ($166,945) $21,017 $2,157,383 $4,938,550 $6,608,765
Ending Fund Balance $15,563,747 14.3% $15,367,185 13.95% $15,612,282 13.9% $17,769,665 15.7% $22,708,215 20.0% $29,316,980 25.3%
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 second quarter of FY2017-2018, the District recognized $47,741,094 in revenues or 43% of the annual anticipated revenues. This is up (from a dollar perspective) from the second quarter of FY2016-2017 when the District had recognized $47,030,565 or 44% of the annual anticipated revenues.
Expenditures
Through second quarter of FY2017-2018, the District expended $53,826,697 or 48% of the annual anticipated expenditures. This is up from the second quarter of FY2016-2017, when the District had expended $51,467,159 or 47% of the annual anticipated expenditures.
Reserve
The anticipated reserve for FY2017-2018 is projected to be 13.91%. The reserve for FY2018-2019 is estimated at 15.66% based upon budget assumptions listed in the appendices of the report. The reserve does not include any assumption for negotiated contract settlements. It is important to note that in January 2018 the Federal Government deferred the Cadillac Tax associated with the Affordable Care Act from the year 2020 to the year 2022, which is the primary driver for the increase in projected fund balance in FY2019-2020 and FY2020-2021 from the FY2017-2018 First Quarter Budget Report.
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 December 31, 2017, District Services has recognized $83,997 or 53% of anticipated revenues associated with the tenants at 40 S. Market Street; San Jose City College has recognized $192,028 or 43% of anticipated annual revenues while Evergreen Valley College has recognized $30,714 or 18% 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 $90,000 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 $588,885. Staff is developing an action plan including an evaluation of waived parking fees to mitigate this reliance on the Unrestricted General Fund 10.
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 $71,582 in FY2017-2018 due to the increased cost imposed by the Valley Transportation Authority. Staff is discussing ways to preserve the program while minimizing its reliance on the Unrestricted General Fund 10.
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 $1,614.
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Categorical and Grant Fund 17
District Services has spent $93,260 or 8% of anticipated spending through the second quarter of FY2017-2018 (up from when District Services spent $21,146 or 1% from the same period in FY2016-2017); San Jose City College has spent $4,223,141 or 28% of anticipated spending through the second quarter of FY2017-2018 (down from $3,925,492 or 34% from the same period in FY2016-2017); Evergreen Valley College has spent $3,574,496 or 23% of anticipated spending through the second quarter of FY2017-2018 (down from $3,784,922 or 36% from the same period in FY2016-2017); and the Workforce Institute has spent $1,831,419 or 21% of anticipated spending through the second quarter of FY2017-2018 (up from $1,098,629 or 8% 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 $29,265 respectively). San Jose City College and Evergreen Valley College are projecting a balanced budget in FY2017-2018.
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10 - GENERAL FUND
ConsolidatedFY 2017-2018ESTIMATED
ACTUALS
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
PRIOR YEARVARIANCE
INCOME
Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$
State Revenue 7,564,266 7,637,278 73,012 1% 7,740,163 102,885 1% 7,826,392 86,228 1%
Local Revenue 103,875,369 107,230,453 3,355,084 3% 110,702,589 3,472,136 3% 114,293,927 3,591,338 3%
Other Financing Sources 8,802 8,802 0 0% 8,802 0 0% 8,802 0 0%
SUBTOTAL REVENUE 111,457,802$ 114,876,533$ 3,418,731$ 3% 118,451,554$ 3,575,021$ 3% 122,129,121$ 3,677,566$ 3%
Transfers-In 833,783 775,625 (58,158) -7% 185,000 (590,625) -76% 185,000 0 0%
TOTAL INCOME 112,291,585$ 115,652,158$ 3,360,573$ 3% 118,636,554$ 2,984,396$ 3% 122,314,121$ 3,677,566$ 3%
EXPENDITURES
Certificated Salaries 22,381,884$ 23,039,205$ 657,321$ 3% 23,246,558$ 207,353$ 1% 23,455,777$ 209,219$ 1%Certificated Salaries MSC 3,319,323 3,625,529 306,206 9% 3,658,158 32,629 1% 3,691,081 32,923 1%Certificated Salaries Adjunct 18,939,025 14,746,775 (4,192,250) -22% 14,894,243 147,468 1% 15,043,185 148,942 1%
Classified Salaries 14,909,686 16,315,006 1,405,320 9% 16,429,212 114,206 1% 16,544,216 115,004 1%Classified Salaries MSC 6,662,587 6,859,688 197,101 3% 6,907,705 48,017 1% 6,956,059 48,354 1%Classified Hourly 1,504,562 1,070,176 (434,386) -29% 1,070,176 0 0% 1,070,176 0 0%Overtime 476,917 158,848 (318,069) -67% 158,848 0 0% 158,848 0 0%
Employee Benefits (Non-H&W) 13,959,620 14,934,235 974,615 7% 15,332,919 398,684 3% 15,720,546 387,627 3%Employee Benefits (H&W) 13,000,736 15,349,103 2,348,367 18% 16,228,914 879,811 6% 17,159,155 930,241 6%
Materials and Supplies 912,700 1,024,149 111,449 12% 1,024,149 0 0% 1,024,149 0 0%
Operating Expenses 12,709,383 13,368,876 659,493 5% 13,218,876 (150,000) -1% 13,368,876 150,000 1%
Capital Outlay 211,693 137,513 (74,180) -35% 137,513 0 0% 137,513 0 0%
Contingency 0 1,492,190 1,492,190 0 (1,492,190) -100% 0 0 Other Outgo 13,928 0 (13,928) -100% 0 0 0 0
SUBTOTAL EXPENDITURES 109,002,044$ 112,121,293$ 3,119,249$ 3% 112,307,271$ 185,978$ 0% 114,329,581$ 2,022,311$ 2%
Transfers-Out 3,268,524 3,430,300 161,776 5% 3,451,234 20,934 1% 3,472,655 21,421 1%
SUBTOTAL EXPENDITURES 112,270,568$ 115,551,593$ 3,281,025$ 3% 115,758,505$ 206,912$ 0% 117,802,236$ 2,043,732$ 2%
Discount Factor 0$ (2,056,818)$ (2,056,818)$ (2,060,501)$ (3,683)$ 0% (2,096,880)$ (36,378)$ 2%
TOTAL EXPENDITURES 112,270,568$ 113,494,775$ 1,224,207$ 1% 113,698,003$ 203,229$ 0% 115,705,357$ 2,007,353$ 2%
DIFFERENCE 21,017$ 2,157,383$ 2,136,366$ 4,938,551$ 2,781,168$ 129% 6,608,764$ 1,670,213$ 34%
FUND BALANCE
Net Change in Fund Balance 21,017$ 2,157,383$ 2,136,366$ 4,938,551$ 2,781,168$ 129% 6,608,764$ 1,670,213$ 34%Beginning Balance, July 1 15,591,265 15,612,282 21,017 0% 17,769,665 2,157,383 14% 22,708,217 4,938,551 28%
NET FUND BALANCE, JUNE 30 15,612,282$ 17,769,665$ 2,157,383$ 14% 22,708,217$ 4,938,551$ 28% 29,316,981$ 6,608,764$ 29%
% 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
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
PRIOR YEARVARIANCE
INCOME
State Revenue 7,388,943$ 7,467,563$ 78,620$ 1% 7,568,754$ 101,191$ 1% 7,653,269$ 84,514$ 1%
Local Revenue 93,911,698 97,176,557 3,264,859 3% 100,555,748 3,379,191 3% 104,053,211 3,497,463 3%
Other Financing Sources 8,802 8,802 0 0% 8,802 0 0% 8,802 0 0%
SUBTOTAL REVENUE 101,309,443$ 104,652,922$ 3,343,479$ 3% 108,133,304$ 3,480,382$ 3% 111,715,282$ 3,581,977$ 3%
Transfers-In 19,158 44,031 24,873 130% 0 (44,031) -100% 0 0
TOTAL INCOME 101,328,601$ 104,696,953$ 3,368,352$ 3% 108,133,304$ 3,436,351$ 3% 111,715,282$ 3,581,977$ 3%
EXPENDITURES
Certificated Salaries Adjunct 14,288$ 0$ (14,288)$ -100% 0$ 0$ 0$ 0$
Classified Salaries 145,100$ 262,500$ 117,400$ 81% 264,338$ 1,838$ 1% 266,188$ 1,850$ 1%Classified Hourly 529,347 145,000 (384,347) -73% 145,000 0 0% 145,000 0 0%
Employee Benefits (Non-H&W) 1,898,195 1,840,225 (57,970) -3% 1,883,127 42,902 2% 1,924,380 41,253 2%
Materials and Supplies 174,672 186,855 12,183 7% 186,855 0 0% 186,855 0 0%
Operating Expenses 7,915,336 8,383,515 468,179 6% 8,233,515 (150,000) -2% 8,383,515 150,000 2%
Capital Outlay 22,448 25,000 2,552 11% 25,000 0 0% 25,000 0 0%
SUBTOTAL EXPENDITURES 10,699,386$ 10,843,095$ 143,709$ 1% 10,737,835$ (105,260)$ -1% 10,930,938$ 193,103$ 2%
Transfers-Out 2,909,866 2,962,087 52,221 2% 2,983,021 20,934 1% 3,004,442 21,421 1%
SUBTOTAL EXPENDITURES 13,609,252$ 13,805,182$ 195,930$ 1% 13,720,856$ (84,326)$ -1% 13,935,380$ 214,524$ 2%
Discount Factor 0$ (245,732)$ (245,732)$ (244,231)$ 1,501$ -1% (248,050)$ (3,819)$ 2%
TOTAL EXPENDITURES 13,609,252$ 13,559,450$ (49,802)$ 0% 13,476,624$ (82,825)$ -1% 13,687,330$ 210,706$ 2%
DIFFERENCE 87,719,349$ 91,137,503$ 3,418,154$ 4% 94,656,680$ 3,519,177$ 4% 98,027,951$ 3,371,271$ 4%
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection
% GROWTH % GROWTH % GROWTH
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10 - GENERAL FUND
District ServicesFY 2017-2018ESTIMATED
ACTUALS
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
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 447,061$ 470,129$ 23,068$ 5% 474,360$ 4,231$ 1% 478,629$ 4,269$ 1%
Classified Salaries 4,638,089 5,070,855 432,766 9% 5,106,351 35,496 1% 5,142,095 35,744 1%Classified Salaries MSC 3,572,771 3,725,204 152,433 4% 3,751,280 26,076 1% 3,777,539 26,259 1%Classified Hourly 302,598 265,499 (37,099) -12% 265,499 0 0% 265,499 0 0%Overtime 167,575 55,168 (112,407) -67% 55,168 0 0% 55,168 0 0%
Employee Benefits (Non-H&W) 2,091,093 2,465,771 374,678 18% 2,529,168 63,397 3% 2,590,611 61,443 2%Employee Benefits (H&W) 2,539,912 2,932,229 392,317 15% 3,100,304 168,075 6% 3,278,014 177,709 6%
Materials and Supplies 133,830 187,485 53,655 40% 187,485 0 0% 187,485 0 0%
Operating Expenses 1,412,040 1,329,584 (82,456) -6% 1,329,584 0 0% 1,329,584 0 0%
Capital Outlay 55,675 57,749 2,074 4% 57,749 0 0% 57,749 0 0%
Contingency 0 243,714 243,714 0 (243,714) -100% 0 0
SUBTOTAL EXPENDITURES 15,360,644$ 16,803,387$ 1,442,743$ 9% 16,856,948$ 53,561$ 0% 17,162,373$ 305,424$ 2%
Discount Factor 0$ (299,100)$ (299,100)$ (300,054)$ (953)$ 0% (305,490)$ (5,437)$ 2%
TOTAL EXPENDITURES 15,360,644$ 16,504,287$ 1,143,643$ 7% 16,556,895$ 52,608$ 0% 16,856,882$ 299,988$ 2%
DIFFERENCE (15,175,644)$ (16,319,287)$ (1,143,643)$ 8% (16,371,895)$ (52,608)$ 0% (16,671,882)$ (299,988)$ 2%
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection
% GROWTH % GROWTH % GROWTH
Page 11
10 - GENERAL FUND
San Jose City CollegeFY 2017-2018ESTIMATED
ACTUALS
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
PRIOR YEARVARIANCE
INCOME
State Revenue 80,909$ 72,966$ (7,943)$ -10% 73,696$ 730$ 1% 74,433$ 737$ 1%
Local Revenue 5,341,183 5,389,965 48,782 1% 5,439,235 49,270 1% 5,488,998 49,763 1%
SUBTOTAL REVENUE 5,422,092$ 5,462,931$ 40,839$ 1% 5,512,931$ 50,000$ 1% 5,563,431$ 50,500$ 1%
Transfers-In 500,000 403,684 (96,316) -19% 0 (403,684) -100% 0 0
TOTAL INCOME 5,922,092$ 5,866,615$ (55,477)$ -1% 5,512,931$ (353,684)$ -6% 5,563,431$ 50,500$ 1%
EXPENDITURES
Certificated Salaries 10,604,637$ 11,489,919$ 885,282$ 8% 11,593,328$ 103,409$ 1% 11,697,668$ 104,340$ 1%Certificated Salaries MSC 1,502,080 1,654,362 152,282 10% 1,669,251 14,889 1% 1,684,274 15,023 1%Certificated Salaries Adjunct 9,822,908 7,268,757 (2,554,151) -26% 7,341,445 72,688 1% 7,414,859 73,414 1%
Classified Salaries 4,284,269 4,730,534 446,265 10% 4,763,648 33,114 1% 4,796,994 33,346 1%Classified Salaries MSC 1,439,561 1,544,614 105,053 7% 1,555,426 10,812 1% 1,566,314 10,888 1%Classified Hourly 425,801 420,170 (5,631) -1% 420,170 0 0% 420,170 0 0%Overtime 153,495 85,000 (68,495) -45% 85,000 0 0% 85,000 0 0%
Employee Benefits (Non-H&W) 4,974,814 5,297,976 323,162 6% 5,443,770 145,794 3% 5,585,851 142,082 3%Employee Benefits (H&W) 4,842,598 5,969,155 1,126,557 23% 6,311,307 342,152 6% 6,673,071 361,764 6%
Materials and Supplies 352,729 351,507 (1,222) 0% 351,507 0 0% 351,507 0 0%
Operating Expenses 2,474,827 2,147,728 (327,099) -13% 2,147,728 0 0% 2,147,728 0 0%
Capital Outlay 73,709 21,431 (52,278) -71% 21,431 0 0% 21,431 0 0%
Contingency 0 200,000 200,000 0 (200,000) -100% 0 0
SUBTOTAL EXPENDITURES 40,951,428$ 41,181,153$ 229,725$ 1% 41,704,011$ 522,858$ 1% 42,444,867$ 740,857$ 2%
Transfers-Out 164,393 164,493 100 0% 164,493 0 0% 164,493 0 0%
SUBTOTAL EXPENDITURES 41,115,821$ 41,345,646$ 229,825$ 1% 41,868,504$ 522,858$ 1% 42,609,360$ 740,857$ 2%
Discount Factor 0$ (735,952)$ (735,952)$ (745,259)$ (9,307)$ 1% (758,447)$ (13,187)$ 2%
TOTAL EXPENDITURES 41,115,821$ 40,609,694$ (506,127)$ -1% 41,123,244$ 513,551$ 1% 41,850,914$ 727,670$ 2%
DIFFERENCE (35,193,729)$ (34,743,079)$ 450,650$ -1% (35,610,313)$ (867,235)$ 2% (36,287,483)$ (677,170)$ 2%
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection
% GROWTH % GROWTH % GROWTH
Page 12
10 - GENERAL FUND
Evergreen Valley CollegeFY 2017-2018ESTIMATED
ACTUALS
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
PRIOR YEARVARIANCE
INCOME
Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$
State Revenue 94,414 96,749 2,335 2% 97,713 964 1% 98,690 977 1%
Local Revenue 4,622,488 4,663,931 41,443 1% 4,707,606 43,675 1% 4,751,718 44,112 1%
SUBTOTAL REVENUE 4,726,267$ 4,760,680$ 34,413$ 1% 4,805,319$ 44,639$ 1% 4,850,408$ 45,089$ 1%
Transfers-In 129,625 142,910 13,285 10% 0 (142,910) -100% 0 0
TOTAL INCOME 4,855,892$ 4,903,590$ 47,698$ 1% 4,805,319$ (98,271)$ -2% 4,850,408$ 45,089$ 1%
EXPENDITURES
Certificated Salaries 11,777,247$ 11,549,286$ (227,961)$ -2% 11,653,230$ 103,944$ 1% 11,758,109$ 104,879$ 1%Certificated Salaries MSC 1,370,182 1,501,038 130,856 10% 1,514,547 13,509 1% 1,528,178 13,631 1%Certificated Salaries Adjunct 9,015,128 7,478,018 (1,537,110) -17% 7,552,798 74,780 1% 7,628,326 75,528 1%
Classified Salaries 5,648,929 6,030,003 381,074 7% 6,072,213 42,210 1% 6,114,718 42,505 1%Classified Salaries MSC 1,505,906 1,439,304 (66,602) -4% 1,449,379 10,075 1% 1,459,525 10,146 1%Classified Hourly 230,816 239,507 8,691 4% 239,507 0 0% 239,507 0 0%Overtime 134,970 18,680 (116,290) -86% 18,680 0 0% 18,680 0 0%
Employee Benefits (Non-H&W) 4,896,484 5,227,866 331,382 7% 5,371,811 143,945 3% 5,512,094 140,283 3%Employee Benefits (H&W) 5,504,283 6,312,712 808,429 15% 6,674,557 361,845 6% 7,057,142 382,586 6%
Materials and Supplies 146,469 272,302 125,833 86% 272,302 0 0% 272,302 0 0%
Operating Expenses 797,301 1,386,134 588,833 74% 1,386,134 0 0% 1,386,134 0 0%
Capital Outlay 45,261 32,733 (12,528) -28% 32,733 0 0% 32,733 0 0%
Contingency 0 946,071 946,071 0 (946,071) -100% 0 0 Other Outgo 13,928 0 (13,928) -100% 0 0 0 0
SUBTOTAL EXPENDITURES 41,086,904$ 42,433,654$ 1,346,750$ 3% 42,237,890$ (195,764)$ 0% 43,007,448$ 769,558$ 2%
Transfers-Out 194,265 303,720 109,455 56% 303,720 0 0% 303,720 0 0%
SUBTOTAL EXPENDITURES 41,281,169$ 42,737,374$ 1,456,205$ 4% 42,541,610$ (195,764)$ 0% 43,311,168$ 769,558$ 2%
Discount Factor 0$ (760,725)$ (760,725)$ (757,241)$ 3,485$ 0% (770,939)$ (13,698)$ 2%
TOTAL EXPENDITURES 41,281,169$ 41,976,649$ 695,480$ 2% 41,784,370$ (192,279)$ 0% 42,540,229$ 755,859$ 2%
DIFFERENCE (36,425,277)$ (37,073,059)$ (647,782)$ 2% (36,979,051)$ 94,008$ 0% (37,689,821)$ (710,770)$ 2%
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection
% GROWTH % GROWTH % GROWTH
Page 13
10 - GENERAL FUND
San Jose Evergreen Community College Ext.FY 2017-2018ESTIMATED
ACTUALS
FY 2018 - 2019ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2019 - 2020ESTIMATED BUDGET
PRIOR YEARVARIANCE
FY 2020 - 2021ESTIMATED BUDGET
PRIOR YEARVARIANCE
EXPENDITURES
Certificated Salaries Adjunct 86,701$ 0$ (86,701)$ -100% 0$ 0$ 0$ 0$
Classified Salaries 193,299$ 221,114$ 27,815$ 14% 222,662$ 1,548$ 1% 224,221$ 1,559$ 1%Classified Salaries MSC 144,349 150,566 6,217 4% 151,620 1,054 1% 152,681 1,061 1%Classified Hourly 16,000 0 (16,000) -100% 0 0 0 0 Overtime 20,877 0 (20,877) -100% 0 0 0 0
Employee Benefits (Non-H&W) 99,034 102,397 3,363 3% 105,044 2,647 3% 107,610 2,566 2%Employee Benefits (H&W) 113,943 135,007 21,064 18% 142,746 7,739 6% 150,928 8,182 6%
Materials and Supplies 105,000 26,000 (79,000) -75% 26,000 0 0% 26,000 0 0%
Operating Expenses 109,879 121,915 12,036 11% 121,915 0 0% 121,915 0 0%
Capital Outlay 14,600 600 (14,000) -96% 600 0 0% 600 0 0%
Contingency 0 102,405 102,405 0 (102,405) -100% 0 0
SUBTOTAL EXPENDITURES 903,682$ 860,004$ (43,678)$ -5% 770,587$ (89,417)$ -10% 783,955$ 13,368$ 2%
Discount Factor 0$ (15,308)$ (15,308)$ (13,716)$ 1,592$ -10% (13,954)$ (238)$ 2%
TOTAL EXPENDITURES 903,682$ 844,696$ (58,986)$ -7% 756,870$ (87,826)$ -10% 770,001$ 13,130$ 2%
DIFFERENCE (903,682)$ (844,696)$ 58,986$ -7% (756,870)$ 87,826$ -10% (770,001)$ (13,130)$ 2%
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection
% GROWTH % GROWTH % GROWTH
Page 14
10 - GENERAL FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGETINCOME
Federal Revenue 0$ 9,365$ 9,365$ 100% 9,365$ 0$ 100% 0$
State Revenue 7,692,128 7,692,128 1,380,245 18% 7,564,266 (127,862) 98% 7,637,278
Local Revenue 101,519,749 101,519,749 46,264,263 46% 103,875,369 2,355,620 102% 107,230,453
Other Financing Sources 25,750 25,750 4,401 17% 8,802 (16,948) 34% 8,802
SUBTOTAL REVENUE 109,237,627$ 109,246,992$ 47,658,274$ 44% 111,457,802$ 2,210,810$ 102% 114,876,533$
Transfers-In 745,051 821,370 82,820 10% 833,783 12,413 102% 775,625
TOTAL INCOME 109,982,678$ 110,068,362$ 47,741,094$ 43% 112,291,585$ 2,223,223$ 102% 115,652,158$
EXPENDITURES
Certificated Salaries 22,425,777$ 22,809,908$ 10,699,898$ 47% 22,381,884$ 428,024$ 98% 23,039,205$ Certificated Salaries MSC 3,549,186 3,610,836 1,654,534 46% 3,319,323 291,513 92% 3,625,529 Certificated Salaries Adjunct 14,771,403 15,004,586 9,801,690 65% 18,939,025 (3,934,439) 126% 14,746,775
Classified Salaries 16,239,326 16,007,101 7,481,495 47% 14,909,686 1,097,415 93% 16,315,006 Classified Salaries MSC 6,695,777 6,686,620 3,260,145 49% 6,662,587 24,033 100% 6,859,688 Classified Hourly 1,067,680 1,172,199 810,552 69% 1,504,562 (332,363) 128% 1,070,176 Overtime 158,848 287,281 303,355 106% 476,917 (189,636) 166% 158,848
Employee Benefits (Non-H&W) 13,677,651 13,777,516 6,331,654 46% 13,959,620 (182,104) 101% 14,934,235 Employee Benefits (H&W) 14,528,617 14,459,754 6,507,138 45% 13,000,736 1,459,018 90% 15,349,103
Materials and Supplies 1,024,149 1,174,610 349,884 30% 912,700 261,910 78% 1,024,149
Operating Expenses 13,649,113 14,192,932 5,805,321 41% 12,709,383 1,483,549 90% 13,368,876
Capital Outlay 137,513 294,391 95,240 32% 211,693 82,698 72% 137,513
Contingency 916,579 212,605 0 0% 0 212,605 0% 1,492,190 Other Outgo 0 13,928 11,865 85% 13,928 0 100% 0
SUBTOTAL EXPENDITURES 108,841,619$ 109,704,267$ 53,112,771$ 48% 109,002,044$ 702,223$ 99% 112,121,293$
Transfers-Out 3,304,200 3,246,066 713,926 22% 3,268,524 (22,458) 101% 3,430,300
SUBTOTAL EXPENDITURES 112,145,819$ 112,950,333$ 53,826,697$ 48% 112,270,568$ 679,765$ 99% 115,551,593$
Discount Factor 0$ 0$ 0$ 0$ 0$ (2,056,818)$
TOTAL EXPENDITURES 112,145,819$ 112,950,333$ 53,826,697$ 48% 112,270,568$ 679,765$ 99% 113,494,775$
DIFFERENCE (2,163,141)$ (2,881,971)$ (6,085,603)$ 211% 21,017$ 2,902,988$ -1% 2,157,383$
FUND BALANCE
Net Change in Fund Balance (2,163,141)$ (2,881,971)$ (6,085,603)$ 211% 21,017$ 2,902,988$ -1% 2,157,383$ Beginning Balance, July 1 15,534,130 15,563,747 15,563,747 100% 15,591,265 27,518 100% 15,612,282
NET FUND BALANCE, JUNE 30 13,370,989$ 12,681,776$ 9,478,144$ 75% 15,612,282$ 2,930,506$ 123% 17,769,665$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 15
10 - GENERAL FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGETINCOME
State Revenue 7,516,805$ 7,516,805$ 1,289,077$ 17% 7,388,943$ (127,862)$ 98% 7,467,563$
Local Revenue 92,431,964 92,431,964 37,256,513 40% 93,911,698 1,479,734 102% 97,176,557
Other Financing Sources 25,750 25,750 4,401 17% 8,802 (16,948) 34% 8,802
SUBTOTAL REVENUE 99,974,519$ 99,974,519$ 38,549,991$ 39% 101,309,443$ 1,334,924$ 101% 104,652,922$
Transfers-In (From Funds 16 &17) 61,551 61,551 8,772 14% 19,158 (42,393) 31% 44,031
TOTAL INCOME 100,036,070$ 100,036,070$ 38,558,763$ 39% 101,328,601$ 1,292,531$ 101% 104,696,953$
EXPENDITURES
Certificated Salaries Adjunct 0$ 7,144$ 7,144$ 100% 14,288$ (7,144)$ 200% 0$
Classified Salaries* 262,500 262,500 89,390 34% 145,100 117,400 55% 262,500 Classified Hourly** 145,000 155,064 264,674 171% 529,347 (374,283) 341% 145,000
Employee Benefits (Non-H&W) 1,840,225 1,847,522 170,151 9% 1,898,195 (50,673) 103% 1,840,225 Employee Benefits (H&W) 0 0 55,473 0 0 0
Materials and Supplies 186,855 187,126 78,636 42% 174,672 12,454 93% 186,855
Operating Expenses 8,183,515 8,236,568 3,625,583 44% 7,915,336 321,232 96% 8,383,515
Capital Outlay 25,000 24,729 5,608 23% 22,448 2,281 91% 25,000
SUBTOTAL EXPENDITURES 10,643,095$ 10,720,653$ 4,296,659$ 40% 10,699,386$ 21,267$ 100% 10,843,095$
Transfers-Out (To Funds 11, 16, & 85)2,777,813 2,777,853 714,026 26% 2,909,866 (132,013) 105% 2,962,087
SUBTOTAL EXPENDITURES 13,420,908$ 13,498,506$ 5,010,685$ 37% 13,609,252$ (110,746)$ 101% 13,805,182$
Discount Factor 0$ 0$ 0$ 0$ 0$ (245,732)$
TOTAL EXPENDITURES 13,420,908$ 13,498,506$ 5,010,685$ 37% 13,609,252$ (110,746)$ 101% 13,559,450$
DIFFERENCE 86,615,162$ 86,537,564$ 33,548,078$ 39% 87,719,349$ 1,181,785$ 101% 91,137,503$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 16
10 - GENERAL FUND
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGETINCOME
Transfers-In (From Fund 15) 185,000 185,000 74,048 40% 185,000 0 100% 185,000
TOTAL INCOME 185,000$ 185,000$ 74,048$ 40% 185,000$ 0$ 100% 185,000$
EXPENDITURES
Certificated Salaries MSC 449,037$ 449,037$ 223,533$ 50% 447,061$ 1,976$ 100% 470,129$
Classified Salaries 5,038,223 4,929,204 2,306,866 47% 4,638,089 291,115 94% 5,070,855 Classified Salaries MSC 3,626,366 3,619,496 1,777,836 49% 3,572,771 46,725 99% 3,725,204 Classified Hourly 263,003 265,276 158,519 60% 302,598 (37,322) 114% 265,499 Overtime 55,168 113,906 106,654 94% 167,575 (53,669) 147% 55,168
Employee Benefits (Non-H&W) 2,199,368 2,197,028 1,049,874 48% 2,091,093 105,935 95% 2,465,771 Employee Benefits (H&W) 2,816,727 2,816,727 1,283,314 46% 2,539,912 276,815 90% 2,932,229
Materials and Supplies 187,485 192,065 61,174 32% 133,830 58,235 70% 187,485
Operating Expenses 1,608,980 1,577,363 610,814 39% 1,412,040 165,323 90% 1,329,584
Capital Outlay 57,749 75,831 31,442 41% 55,675 20,156 73% 57,749
Contingency 0 0 0 0 0 243,714
SUBTOTAL EXPENDITURES 16,302,106$ 16,235,933$ 7,610,026$ 47% 15,360,644$ 875,289$ 95% 16,803,387$
Discount Factor 0$ 0$ 0$ 0$ 0$ (299,100)$
TOTAL EXPENDITURES 16,302,106$ 16,235,933$ 7,610,026$ 47% 15,360,644$ 875,289$ 95% 16,504,287$
DIFFERENCE (16,117,106)$ (16,050,933)$ (7,535,978)$ 47% (15,175,644)$ 875,289$ 95% (16,319,287)$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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10 - GENERAL FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGETINCOME
State Revenue 80,909$ 80,909$ 42,073$ 52% 80,909$ 0$ 100% 72,966$
Local Revenue 4,502,834 4,502,834 4,742,484 105% 5,341,183 838,349 119% 5,389,965
SUBTOTAL REVENUE 4,583,743$ 4,583,743$ 4,784,557$ 104% 5,422,092$ 838,349$ 118% 5,462,931$
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$ 4,784,557$ 96% 5,922,092$ 938,349$ 119% 5,866,615$
EXPENDITURES
Certificated Salaries 11,144,993$ 11,338,279$ 5,222,901$ 46% 10,604,637$ 733,642$ 94% 11,489,919$ Certificated Salaries MSC 1,631,275 1,679,731 751,040 45% 1,502,080 177,651 89% 1,654,362 Certificated Salaries Adjunct 7,367,425 7,482,224 5,213,250 70% 9,822,908 (2,340,684) 131% 7,268,757
Classified Salaries 4,695,687 4,667,439 2,142,135 46% 4,284,269 383,170 92% 4,730,534 Classified Salaries MSC 1,520,582 1,506,341 719,781 48% 1,439,561 66,780 96% 1,544,614 Classified Hourly 420,170 425,801 242,607 57% 425,801 0 100% 420,170 Overtime 85,000 153,495 122,378 80% 153,495 0 100% 85,000
Employee Benefits (Non-H&W) 4,814,625 4,872,841 2,495,730 51% 4,974,814 (101,973) 102% 5,297,976 Employee Benefits (H&W) 5,671,436 5,625,341 2,421,299 43% 4,842,598 782,743 86% 5,969,155
Materials and Supplies 351,507 387,729 127,800 33% 352,729 35,000 91% 351,507
Operating Expenses 2,147,728 2,624,827 1,149,531 44% 2,474,827 150,000 94% 2,147,728
Capital Outlay 21,431 88,709 50,491 57% 73,709 15,000 83% 21,431
Contingency 578,099 0 0 0 0 200,000
SUBTOTAL EXPENDITURES 40,449,958$ 40,852,757$ 20,658,943$ 51% 40,951,428$ (98,671)$ 100% 41,181,153$
Transfers-Out (To Funds 17 & 48) 164,493 164,493 (100) 0% 164,393 100 100% 164,493
SUBTOTAL EXPENDITURES 40,614,451$ 41,017,250$ 20,658,843$ 50% 41,115,821$ (98,571)$ 100% 41,345,646$
Discount Factor 0$ 0$ 0$ 0$ 0$ (735,952)$
TOTAL EXPENDITURES 40,614,451$ 41,017,250$ 20,658,843$ 50% 41,115,821$ (98,571)$ 100% 40,609,694$
DIFFERENCE (35,630,708)$ (36,033,507)$ (15,874,286)$ 44% (35,193,729)$ 839,778$ 98% (34,743,079)$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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10 - GENERAL FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGETINCOME
Federal Revenue 0$ 9,365$ 9,365$ 100% 9,365$ 0$ 100% 0$
State Revenue 94,414 94,414 49,095 52% 94,414 0 100% 96,749
Local Revenue 4,584,951 4,584,951 4,265,266 93% 4,622,488 37,537 101% 4,663,931
SUBTOTAL REVENUE 4,679,365$ 4,688,730$ 4,323,726$ 92% 4,726,267$ 37,537$ 101% 4,760,680$
Transfers-In (From Funds 15 & 17) 98,500 174,819 0 0% 129,625 (45,194) 74% 142,910
TOTAL INCOME 4,777,865$ 4,863,549$ 4,323,726$ 89% 4,855,892$ (7,657)$ 100% 4,903,590$
EXPENDITURES
Certificated Salaries 11,280,784$ 11,471,629$ 5,476,999$ 48% 11,777,247$ (305,618)$ 103% 11,549,286$ Certificated Salaries MSC 1,468,874 1,482,068 679,961 46% 1,370,182 111,886 92% 1,501,038 Certificated Salaries Adjunct 7,403,978 7,515,218 4,537,946 60% 9,015,128 (1,499,910) 120% 7,478,018
Classified Salaries 6,039,091 5,944,133 2,846,454 48% 5,648,929 295,204 95% 6,030,003 Classified Salaries MSC 1,403,674 1,415,628 690,354 49% 1,505,906 (90,278) 106% 1,439,304 Classified Hourly 239,507 310,058 144,752 47% 230,816 79,242 74% 239,507 Overtime 18,680 19,880 63,884 321% 134,970 (115,090) 679% 18,680
Employee Benefits (Non-H&W) 4,737,717 4,772,937 2,567,765 54% 4,896,484 (123,547) 103% 5,227,866 Employee Benefits (H&W) 5,920,824 5,898,056 2,690,080 46% 5,504,283 393,773 93% 6,312,712
Materials and Supplies 272,302 302,690 73,234 24% 146,469 156,221 48% 272,302
Operating Expenses 1,386,134 1,541,890 376,364 24% 797,301 744,589 52% 1,386,134
Capital Outlay 32,733 90,522 6,375 7% 45,261 45,261 50% 32,733
Contingency 338,480 212,605 0 0% 0 212,605 0% 946,071 Other Outgo 0 13,928 11,865 85% 13,928 0 100% 0
SUBTOTAL EXPENDITURES 40,542,778$ 40,991,242$ 20,166,033$ 49% 41,086,904$ (95,662)$ 100% 42,433,654$
Transfers-Out (To Funds 17 & 48) 361,894 303,720 0 0% 194,265 109,455 64% 303,720
SUBTOTAL EXPENDITURES 40,904,672$ 41,294,962$ 20,166,033$ 49% 41,281,169$ 13,793$ 100% 42,737,374$
Discount Factor 0$ 0$ 0$ 0$ 0$ (760,725)$
TOTAL EXPENDITURES 40,904,672$ 41,294,962$ 20,166,033$ 49% 41,281,169$ 13,793$ 100% 41,976,649$
DIFFERENCE (36,126,807)$ (36,431,413)$ (15,842,307)$ 43% (36,425,277)$ 6,136$ 100% (37,073,059)$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 19
10 - GENERAL FUND
San Jose Evergreen Community College Ext. ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED
BUDGET
EXPENDITURES
Certificated Salaries 0$ 0$ (2)$ 0$ 0$ 0$ Certificated Salaries Adjunct 0 0 43,350 86,701 (86,701) 0
Classified Salaries 203,825 203,825 96,650 47% 193,299 10,526 95% 221,114 Classified Salaries MSC 145,155 145,155 72,174 50% 144,349 806 99% 150,566 Classified Hourly 0 16,000 0 0% 16,000 0 100% 0 Overtime 0 0 10,439 20,877 (20,877) 0
Employee Benefits (Non-H&W) 85,716 87,188 48,134 55% 99,034 (11,846) 114% 102,397 Employee Benefits (H&W) 119,630 119,630 56,972 48% 113,943 5,687 95% 135,007
Materials and Supplies 26,000 105,000 9,040 9% 105,000 0 100% 26,000
Operating Expenses 322,756 212,284 43,029 20% 109,879 102,405 52% 121,915
Capital Outlay 600 14,600 1,324 9% 14,600 0 100% 600
Contingency 0 0 0 0 0 102,405
SUBTOTAL EXPENDITURES 903,682$ 903,682$ 381,110$ 42% 903,682$ 0$ 100% 860,004$
Discount Factor 0$ 0$ 0$ 0$ 0$ (15,308)$
TOTAL EXPENDITURES 903,682$ 903,682$ 381,110$ 42% 903,682$ 0$ 100% 844,696$
DIFFERENCE (903,682)$ (903,682)$ (381,110)$ 42% (903,682)$ 0$ 100% (844,696)$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 20
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 12/31/2017
Page 21
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% 13.91%
15.66%
19.97%
25.34%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
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 22
3,464 3,462 3,416 3,306 3,137 2,964 2,869 2813 2,821 2,796
3,862 3,923 3,665
3,284 3,206
3,022 2,860
27282,365 2,514
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 2017-2018
Fall Enrollment History (Credit FTES)
Evergreen Valley College San Jose City College
Page 23
11 - PARKING FUND
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 825,000$ 825,000$ 465,457$ 56% 759,174$ (65,826)$ 92% 825,000$
SUBTOTAL REVENUE 825,000$ 825,000$ 465,457$ 56% 759,174$ (65,826)$ 92% 825,000$
Transfers-In (From Fund 10) 456,836 456,836 0 0% 588,885 132,049 129% 641,110
TOTAL INCOME 1,281,836$ 1,281,836$ 465,457$ 36% 1,348,059$ 66,223$ 105% 1,466,110$
EXPENDITURES
Classified Salaries 466,937$ 443,059 219,220 49% 438,441 4,618 99% 473,428 Classified Salaries MSC 140,326 139,664 70,377 50% 140,753 (1,089) 101% 146,197 Classified Hourly 6,325 4,803 4,803 100% 4,803 0 100% 0 Overtime 10,525 35,065 35,065 100% 70,130 (35,065) 200% 10,525
Employee Benefits (Non-H&W) 150,391 150,122 75,683 50% 151,055 (933) 101% 168,691 Employee Benefits (H&W) 237,007 237,007 115,861 49% 231,722 5,285 98% 255,039
Materials and Supplies 8,835 3,535 1,240 35% 2,479 1,056 70% 8,835
Operating Expenses 274,290 281,381 94,990 34% 321,475 (40,094) 114% 403,395
TOTAL EXPENDITURES 1,294,636$ 1,294,636$ 617,239$ 48% 1,360,858$ (66,222)$ 105% 1,466,110$
DIFFERENCE (12,800)$ (12,800)$ (151,782)$ 1186% (12,799)$ 1$ 100% 0$
FUND BALANCE
Net Change in Fund Balance (12,800)$ (12,800)$ (151,782)$ 1186% (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)$ (138,983)$ 0$ 1$ 0% 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 24
12 - FINANCIAL STABILIZATION FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
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$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 25
14 - STUDENT SUCCESS ENHANCEMENT FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
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$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 26
15 - FACILITY RENTAL FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 778,488$ 778,488$ 306,739$ 39% 779,305$ 817$ 100% 771,846$
TOTAL INCOME 778,488$ 778,488$ 306,739$ 39% 779,305$ 817$ 100% 771,846$
EXPENDITURES
Classified Salaries 174,919$ 104,419$ 52,709$ 50% 105,569$ (1,150)$ 101% 181,825$ Classified Hourly 6,400 30,400 5,685 19% 24,000 6,400 79% 6,400 Overtime 15,000 61,500 10,240 17% 56,500 5,000 92% 15,000
Employee Benefits (Non-H&W) 37,000 37,000 14,587 39% 33,989 3,011 92% 41,096 Employee Benefits (H&W) 54,422 54,422 24,353 45% 52,487 1,935 96% 55,092
Materials and Supplies 125,359 154,882 10,331 7% 37,000 117,882 24% 58,790
Operating Expenses 369,113 269,590 11,641 4% 70,190 199,400 26% 117,780
Capital Outlay 39,105 139,105 25,453 18% 37,500 101,605 27% 54,105
Contingency 358,150 328,150 0 0% 0 328,150 0% 226,125
SUBTOTAL EXPENDITURES 1,179,468$ 1,179,468$ 154,999$ 13% 417,235$ 762,233$ 35% 756,213$
Transfers-Out (To Fund 10) 675,000 675,000 74,048 11% 775,000 (100,000) 115% 678,684
TOTAL EXPENDITURES 1,854,468$ 1,854,468$ 229,047$ 12% 1,192,235$ 662,233$ 64% 1,434,897$
DIFFERENCE (1,075,980)$ (1,075,980)$ 77,692$ -7% (412,930)$ 663,050$ 38% (663,051)$
FUND BALANCE
Net Change in Fund Balance (1,075,980)$ (1,075,980)$ 77,692$ -7% (412,930)$ 663,050$ 38% (663,051)$ Beginning Balance, July 1 1,075,980 1,075,982 1,075,982 100% 1,075,982 0 100% 663,052
NET FUND BALANCE, JUNE 30 0$ 2$ 1,153,674$ 663,052$ 663,050$ 1$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 27
15 - FACILITY RENTAL FUND
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 157,488$ 157,488$ 83,997$ 53% 158,305$ 817$ 101% 150,846$
TOTAL INCOME 157,488$ 157,488$ 83,997$ 53% 158,305$ 817$ 101% 150,846$
EXPENDITURES
Operating Expenses 32,500$ 32,500$ 11,164$ 34% 27,690$ 4,810$ 85% 27,690$
Contingency 145,022 145,022 0 0% 0 145,022 0% 88,807
SUBTOTAL EXPENDITURES 177,522$ 177,522$ 11,164$ 6% 27,690$ 149,832$ 16% 116,497$
Transfers-Out (To Fund 10) 185,000 185,000 74,048 40% 185,000 0 100% 185,000
TOTAL EXPENDITURES 362,522$ 362,522$ 85,212$ 24% 212,690$ 149,832$ 59% 301,497$
DIFFERENCE (205,034)$ (205,034)$ (1,215)$ 1% (54,385)$ 150,649$ 27% (150,651)$
FUND BALANCE
Net Change in Fund Balance (205,034)$ (205,034)$ (1,215)$ 1% (54,385)$ 150,649$ 27% (150,651)$ Beginning Balance, July 1 205,034 205,036 205,036 100% 205,036 0 100% 150,651
NET FUND BALANCE, JUNE 30 0$ 2$ 203,821$ 150,651$ 150,649$ 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 28
15 - FACILITY RENTAL FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 449,000$ 449,000$ 192,028$ 43% 449,000$ 0$ 100% 449,000$
TOTAL INCOME 449,000$ 449,000$ 192,028$ 43% 449,000$ 0$ 100% 449,000$
EXPENDITURES
Classified Salaries 138,112$ 67,612$ 33,731$ 50% 67,612$ 0$ 100% 145,018$ Classified Hourly 0 24,000 5,685 24% 24,000 0 100% 0 Overtime 0 46,500 10,240 22% 46,500 0 100% 0
Employee Benefits (Non-H&W) 23,765 23,765 9,935 42% 23,765 0 100% 24,953 Employee Benefits (H&W) 31,357 31,357 13,788 44% 31,357 0 100% 32,925
Materials and Supplies 96,569 126,569 10,331 8% 30,000 96,569 24% 30,000
Operating Expenses 296,523 196,523 0 0% 37,500 159,023 19% 50,000
Capital Outlay 10,000 110,000 25,453 23% 37,500 72,500 34% 25,000
Contingency 64,489 34,489 0 0% 0 34,489 0% 0
SUBTOTAL EXPENDITURES 660,815$ 660,815$ 109,163$ 17% 298,234$ 362,581$ 45% 307,896$
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$ 109,163$ 10% 798,234$ 262,581$ 75% 711,580$
DIFFERENCE (611,815)$ (611,815)$ 82,865$ -14% (349,234)$ 262,581$ 57% (262,580)$
FUND BALANCE
Net Change in Fund Balance (611,815)$ (611,815)$ 82,865$ -14% (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)$ 694,679$ 262,580$ 262,581$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 29
15 - FACILITY RENTAL FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 172,000$ 172,000$ 30,714$ 18% 172,000$ 0$ 100% 172,000$
TOTAL INCOME 172,000$ 172,000$ 30,714$ 18% 172,000$ 0$ 100% 172,000$
EXPENDITURES
Classified Salaries 36,807$ 36,807 18,978 52% 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% 10,000 5,000 67% 15,000
Employee Benefits (Non-H&W) 13,235 13,235 4,652 35% 10,224 3,011 77% 16,143 Employee Benefits (H&W) 23,065 23,065 10,565 46% 21,130 1,935 92% 22,167
Materials and Supplies 28,790 28,313 0 0% 7,000 21,313 25% 28,790
Operating Expenses 40,090 40,567 477 1% 5,000 35,567 12% 40,090
Capital Outlay 29,105 29,105 0 0% 0 29,105 0% 29,105
Contingency 148,639 148,639 0 0% 0 148,639 0% 137,318
SUBTOTAL EXPENDITURES 341,131$ 341,131$ 34,672$ 10% 91,311$ 249,820$ 27% 331,820$
Transfers-Out (To Fund 10) 90,000 90,000 0 0% 90,000 0 100% 90,000
TOTAL EXPENDITURES 431,131$ 431,131$ 34,672$ 8% 181,311$ 249,820$ 42% 421,820$
DIFFERENCE (259,131)$ (259,131)$ (3,958)$ 2% (9,311)$ 249,820$ 4% (249,820)$
FUND BALANCE
Net Change in Fund Balance (259,131)$ (259,131)$ (3,958)$ 2% (9,311)$ 249,820$ 4% (249,820)$ Beginning Balance, July 1 259,132 259,132 259,132 100% 259,132 0 100% 249,821
NET FUND BALANCE, JUNE 30 1$ 1$ 255,174$ 249,821$ 249,820$ 1$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 30
16 - WORKFORCE INSTITUTE (Contract Education)
Workforce Institute ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 1,285,000$ 1,285,000$ 255,174$ 20% 735,522$ (549,478)$ 57% 1,285,000$
SUBTOTAL REVENUE 1,285,000$ 1,285,000$ 255,174$ 20% 735,522$ (549,478)$ 57% 1,285,000$
Transfers-In (From Funds 10 & 17) 846,908 856,454 312,537 36% 720,208 (136,246) 84% 644,407
TOTAL INCOME 2,131,908$ 2,141,454$ 567,711$ 27% 1,455,730$ (685,724)$ 68% 1,929,407$
EXPENDITURES
Certificated Salaries MSC 181,662$ 181,662$ 84,683$ 47% 169,366$ 12,296$ 93% 178,681$ Certificated Salaries Adjunct 650 650 220 34% 220 430 34% 650
Classified Salaries 150,264 150,264 69,534 46% 139,068 11,196 93% 151,655 Classified Salaries MSC 381,338 383,672 192,157 50% 355,000 28,672 93% 375,110 Classified Hourly 242,042 242,042 52,483 22% 157,449 84,593 65% 242,042 Overtime 0 0 400 400 (400) 0
Employee Benefits (Non-H&W) 191,090 191,667 78,694 41% 162,388 29,279 85% 208,536 Employee Benefits (H&W) 197,292 197,292 81,117 41% 162,234 35,058 82% 195,003
Materials and Supplies 82,349 82,349 13,157 16% 72,349 10,000 88% 82,349
Operating Expenses 661,492 661,492 25,344 4% 221,492 440,000 33% 451,492
Capital Outlay 7,000 7,000 218 3% 5,000 2,000 71% 7,000
SUBTOTAL EXPENDITURES 2,095,179$ 2,098,090$ 598,007$ 29% 1,444,966$ 653,124$ 69% 1,892,518$
Transfers-Out (To Fund 10) 5,509 5,509 0 0% 1,614 3,895 29% 5,533
TOTAL EXPENDITURES 2,100,688$ 2,103,599$ 598,007$ 28% 1,446,580$ 657,019$ 69% 1,898,051$
DIFFERENCE 31,220$ 37,855$ (30,296)$ -80% 9,150$ (28,705)$ 24% 31,356$
FUND BALANCE
Net Change in Fund Balance 31,220$ 37,855$ (30,296)$ -80% 9,150$ (28,705)$ 24% 31,356$ Beginning Balance, July 1 14,384 8,360 8,360 100% 8,360 0 100% 17,510
NET FUND BALANCE, JUNE 30 45,604$ 46,215$ (21,936)$ -47% 17,510$ (28,705)$ 38% 48,866$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 31
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$ 5,072,525$ 1,053,129$ 21% 4,139,712$ (932,813)$ 82% 4,383,661$
State Revenue 32,911,853 35,281,239 12,666,561 36% 25,298,528 (9,982,711) 72% 27,780,197
Local Revenue 107,853 216,279 69,979 32% 216,279 0 100% 0
SUBTOTAL REVENUE 38,073,711$ 40,570,043$ 13,789,669$ 34% 29,654,519$ (10,915,524)$ 73% 32,163,858$
Transfers-In 416,932 358,758 0 0% 358,758 0 100% 358,758
TOTAL INCOME 38,490,643$ 40,928,801$ 13,789,669$ 34% 30,013,277$ (10,915,524)$ 73% 32,522,616$
EXPENDITURES
FEDERAL10195 - SEAASE 279,680$ 279,680$ 22,582$ 8% 45,164$ 234,516$ 16% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 51,588 18% 284,721 0 100% 234,516 10201 - Federal Work Study 712,372 712,372 329,116 46% 676,372 36,000 95% 712,372 10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 100% 36,000 0 100% 36,000 10302 - Upward Bound 337,332 345,765 157,805 46% 331,363 14,402 96% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 14,402 10303 - Talent Search 349,920 358,668 65,820 18% 227,027 131,641 63% 0 10303 - Talent Search - PY C/O 174,528 174,528 41,265 24% 174,528 0 100% 131,641 10401 - Perkins, Title I-C (VTEA) 385,773 385,773 51,955 13% 385,773 0 100% 385,773 10406 - Perkins, Title I-C Reserve 83,184 83,184 44,022 53% 83,184 0 100% 83,544 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 13,693 10% 132,738 0 100% 0 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 148,537 148,536 50% 148,536 10702 - Title V Grant - Year 2 0 0 (139) 0 0 0 10703 - Title V Grant - Year 3 157,357 157,357 155,098 99% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 88,325 18% 371,087 123,696 75% 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 0 0 123,696 10705 - Title V Grant - Year 5 0 0 0 0 0 466,295 10711 - Title V Culti. Execle - Year 1 418,376 418,376 41,255 10% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 128,033 58% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 105,528 16% 324,945 324,945 50% 324,945 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 324,945 10714 - Title V Culti. Execle - Year 4 0 0 0 0 0 649,860 10801 - Veteran Admin. Sup - PY C/O 5,952 7,553 0 0% 4,577 2,976 61% 2,976 11101 - TANF 86,419 86,158 27,064 31% 86,158 0 100% 86,158 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000 11208 - YESS Independent Living Program 22,500 22,500 7,292 32% 22,500 0 100% 22,500
SUBTOTAL - FEDERAL 5,137,903 5,156,424 1,366,369 26% 4,139,712 1,016,712 80% 4,383,661
STATE20201 - EOPS 1,884,365$ 1,819,827$ 850,543$ 47% 1,819,827$ 0$ 100% 1,819,827$ 20301 - Disabled Students 1,178,143 1,218,794 489,134 40% 1,218,794 0 100% 1,218,794 20401 - Student Success 2,944,947 2,797,700 1,090,285 39% 2,420,498 377,202 87% 2,797,700 20401 - Student Success - PY C/O 33,222 33,222 33,222 100% 33,222 0 100% 245,566 20402 - Student Equity 1,475,576 1,319,902 398,529 30% 1,026,148 293,754 78% 1,319,902
% YTD% OF REVISED
BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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17 - RESTRICTED FUND
ConsolidatedADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET% YTD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
20402 - Student Equity - PY C/O 368,111 367,518 168,755 46% 367,518 0 100% 293,754 20403 - Hunger Free Campus Support 0 25,782 1,956 8% 24,676 1,106 96% 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 0 0 1,106 20404 - Innovation in Higher Education 0 1,923,077 285,506 15% 859,327 1,063,750 45% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 1,063,750 20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 31,729 45,194 41% 45,194 20405 - Zero Cost Textbook Degree 0 0 21,921 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 70,463 47% 150,000 0 100% 0 20406 - One-Time Emerg. Aid (Dreamer) 0 85,624 17,000 20% 62,506 23,118 73% 0 20406 - One-Time Emerg. Aid (Dreamer) - PY C/O 0 0 0 0 0 23,118 20801 - Apprenticeship 333,123 333,123 13,252 4% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 12,018 23% 51,540 0 100% 0 21001 - CalWORKS County Excess 387,639 387,639 158,205 41% 387,639 0 100% 387,639 21201 - CalWORKS State Program 474,836 440,342 233,411 53% 440,342 0 100% 440,342 21301 - SFAA - BFAP 805,501 805,501 366,404 45% 805,501 0 100% 805,528 21401 - Instructional Equipment & Library 403,971 367,179 51,612 14% 293,743 73,436 80% 1,592,317 21401 - Instructional Eq. & Library - PY C/O 378,457 378,457 56,070 15% 226,335 152,122 60% 225,558 21501 - Scheduled Maintenance & Repairs 403,971 367,179 0 0% 146,872 220,307 40% 713,415 21501 - Scheduled Maint. & Repairs - PY C/O 872,759 882,206 140,190 16% 759,619 122,587 86% 342,894 21518 - Year 2 Basic Skills 127,992 127,992 12,617 10% 127,992 0 100% 45,000 21519 - Year 1 Basic Skills 226,300 306,268 67,691 22% 261,268 45,000 85% 306,268 22002 - FT Student Success 403,887 403,887 311,386 77% 403,887 0 100% 403,887 22002 - FT Student Success - PY C/O 62,136 62,136 35,914 58% 62,136 0 100% 0 22003 - CA College Completion 0 214,500 5,250 2% 86,750 127,750 40% 214,500 22003 - CA College Completion - PY C/O 0 0 0 0 0 127,780 22004 - Guided Pathways 0 220,445 4,488 2% 9,741 210,704 4% 264,534 22004 - Guided Pathways - PY C/O 0 0 0 0 0 210,704 22301 - CARE 209,767 213,044 65,989 31% 213,044 0 100% 213,044 22500 - Lottery - Prop 20 600,000 600,000 212,788 35% 266,730 333,270 44% 600,000 22500 - Lottery - Prop 20 - PY C/O 260,330 363,846 85,286 23% 363,846 0 100% 333,270 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 1,389,234 210,700 15% 995,220 394,014 72% 394,014 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 8,772 16% 17,544 38,498 31% 38,498 25402 - Waste Water Training 0 0 (30) 0 0 0 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 49,327 24,687 50% 49,327 0 100% 49,327 25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 0 0% 1,973 0 100% 1,793 25601 - Nursing Enrollment 145,500 148,077 27,080 18% 148,077 0 100% 148,077 25601 - Nursing Enrollment - Transfers-Out 8,500 5,923 0 0% 5,923 0 100% 5,923 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 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 998,017 988,511 227,512 23% 988,511 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 11,388 23% 49,426 0 100% 0 25621 - Adult Education Block Grant - Year 3 1,419,650 1,419,650 359,287 25% 1,071,212 348,438 75% 1,169,650 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 348,438 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 17,964 25% 56,783 14,200 80% 85,180 26203 - Strong Workforce Program 2,269,899 2,269,899 224,075 10% 567,474 1,702,425 25% 2,269,899 26203 - Strong Workforce Prog - PY C/O 1,914,567 1,915,286 166,699 9% 1,328,311 586,975 69% 2,289,400
Page 33
17 - RESTRICTED FUND
ConsolidatedADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET% YTD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
26204 - Strong Workforce Regional 1,263,643 1,263,643 32,709 3% 315,910 947,733 25% 1,263,643 26204 - Strong Workforce Regional - PY C/O 1,245,459 1,245,459 30,795 2% 1,106,382 139,077 89% 1,086,810 26303 -IDRC 21 Century - Chabot 0 12,250 3,858 31% 12,250 0 100% 0 26308 - CTE Enhancement Fund - PY C/O 0 0 (192) 0 0 0 26309 - SVETP 0 0 (1,455) 0 0 0 26309 - SVETP - PY C/O 7,469,696 7,469,696 1,439,984 19% 5,113,225 2,356,471 68% 2,356,471 26309 - SVETP - Transfers-Out 298,788 298,788 57,322 19% 176,778 122,010 59% 122,010 26310 - MetroEd Silicon Valley Career 55,000 55,000 (293) -1% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 113,581 113,581 12,380 11% 36,329 77,252 32% 13,750 26311 - CTE Data Locked 20,264 20,264 20,264 100% 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 66,394 70% 94,466 0 100% 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 2,673 12% 2,673 19,952 12% 0 26600 - Song-Brown RN Capitation 0 0 1,064 0 0 0
SUBTOTAL - STATE 33,244,890 35,564,939 8,305,944 23% 25,664,844 9,900,095 72% 28,131,397
LOCAL31601 - United Way Bay Area (UWBA) 0$ 96,667$ 0$ 0% 96,667$ 0$ 100% 0$ 31601 - 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 11,760 11,760 100% 11,760 0 100% 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 0 0% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 3,302 7% 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 1,720 31% 5,589 0 100% 0
SUBTOTAL - LOCAL 107,853 216,280 50,003 23% 216,280 0 100% 0
TOTAL EXPENDITURES 38,490,646$ 40,937,643$ 9,722,316$ 24% 30,020,836$ 10,916,807$ 73% 32,515,058$
DIFFERENCE (3)$ (8,842)$ 4,067,353$ (7,559)$ (1,283)$ 85% 7,558$
FUND BALANCE
Net Change in Fund Balance (3)$ (8,842)$ 4,067,353$ (7,559)$ 1,283$ 85% 7,558$ Beginning Balance, July 1 406,153 26,916 26,916 100% 26,916 0 100% 19,357
NET FUND BALANCE, JUNE 30 406,150$ 18,074$ 4,094,269$ 19,357$ 1,283$ 107% 26,915$
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17 - RESTRICTED FUND
District ServicesADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET
INCOME
State Revenue 3,488,238$ 1,229,206$ 243,139$ 20% 860,260$ (368,946)$ 70% 645,680$
TOTAL INCOME 3,488,238$ 1,229,206$ 243,139$ 20% 860,260$ (368,946)$ 70% 645,680$
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 389,796 397,963 40,364 10% 397,963 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 488,365 416,293 35,024 8% 208,147 208,146 50% 208,146 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 8,772 16% 17,544 38,498 31% 38,498 26203 - Strong Workforce Program 1,269,899 0 0 0 0 0
SUBTOTAL - STATE 2,587,369 1,236,765 93,260 8% 867,818 368,947 70% 638,122
TOTAL EXPENDITURES 2,587,369$ 1,236,765$ 93,260$ 8% 867,818$ 368,947$ 70% 638,122$
DIFFERENCE 900,869$ (7,559)$ 149,879$ (7,558)$ 1$ 100% 7,558$
% YTD% OF REVISED
BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 35
17 - RESTRICTED FUND
San Jose City CollegeADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET
INCOME
Federal Revenue 2,795,853$ 2,795,850$ 572,745$ 20% 2,308,233$ (487,617)$ 83% 2,610,166$
State Revenue 9,774,209 11,976,244 4,466,544 37% 9,165,166 (2,811,078) 77% 11,231,974
Local Revenue 1,500 1,500 0 0% 1,500 0 100% 0
SUBTOTAL REVENUE 12,571,562$ 14,773,594$ 5,039,289$ 34% 11,474,899$ (3,298,695)$ 78% 13,842,140$
Transfers-In 164,493 164,493 0 0% 164,493 0 100% 164,493
TOTAL INCOME 12,736,055$ 14,938,087$ 5,039,289$ 34% 11,639,392$ (3,298,695)$ 78% 14,006,633$
EXPENDITURES
FEDERAL10201 - Federal Work Study 360,000$ 360,000$ 95,533$ 27% 324,000$ 36,000$ 90% 360,000$ 10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 100% 36,000 0 100% 36,000 10401 - Perkins, Title I-C (VTEA) 224,937 224,937 44,606 20% 224,937 0 100% 224,937 10406 - Perkins, Title I-C Reserve 41,592 41,592 23,859 57% 41,592 0 100% 41,592 10607 - WIA/WIOA Accelerator Technest 0 0 67 0 0 0 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 13,693 10% 132,738 0 100% 0 10702 - Title V Grant - Year 2 0 0 (139) 0 0 0 10703 - Title V Grant - Year 3 157,357 157,357 155,098 99% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 88,325 18% 371,087 123,696 75% 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 0 0 123,696 10705 - Title V Grant - Year 5 0 0 0 0 0 466,295 10711 - Title V Culti. Execle - Year 1 418,376 418,376 41,255 10% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 128,033 58% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 105,528 16% 324,945 324,945 50% 324,945 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 324,945 10714 - Title V Culti. Execle - Year 4 0 0 0 0 0 649,860 10801 - Veteran Admin. Sup - PY C/O 5,952 5,952 0 0% 2,976 2,976 50% 2,976 11101 - TANF 44,923 44,920 21,804 49% 44,920 0 100% 44,920 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000
SUBTOTAL - FEDERAL 2,795,853 2,795,850 753,662 27% 2,308,233 487,617 83% 2,610,166
STATE20201 - EOPS 998,799$ 963,681$ 542,755$ 56% 963,681$ 0$ 100% 963,681$ 20301 - Disabled Students 804,091 804,091 311,580 39% 804,091 0 100% 804,091 20401 - Student Success 1,385,641 1,316,359 644,769 49% 1,184,723 131,636 90% 1,316,359 20402 - Student Equity 700,899 686,880 208,658 30% 515,160 171,720 75% 686,880 20402 - Student Equity - PY C/O 257,059 257,075 110,634 43% 257,075 0 100% 171,720 20403 - Hunger Free Campus Support 0 12,241 0 0% 12,241 0 100% 0 20404 - Innovation in Higher Education 0 330,500 0 0% 66,100 264,400 20% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 264,400 20405 - Zero Cost Textbook Degree 0 0 21,921 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 70,463 47% 150,000 0 100% 0 20406 - One-Time Emerg. Aid (Dreamer) 0 46,237 0 0% 23,119 23,118 50% 0 20406 - One-Time Emerg. Aid (Dreamer) - PY C/O 0 0 0 0 0 23,118
% YTD% OF REVISED
BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 36
17 - RESTRICTED FUND
San Jose City CollegeADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET% YTD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
20801 - Apprenticeship 333,123 333,123 13,252 4% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 12,018 23% 51,540 0 100% 0 21001 - CalWORKS County Excess 237,260 237,260 95,609 40% 237,260 0 100% 237,260 21201 - CalWORKS State Program 203,207 231,497 119,265 52% 231,497 0 100% 231,497 21301 - SFAA - BFAP 464,569 464,569 196,068 42% 464,569 0 100% 464,596 21401 - Instructional Equipment & Library 323,177 293,743 51,612 18% 293,743 0 100% 1,403,469 21401 - Instructional Eq. & Library - PY C/O 59,705 59,705 39,440 66% 59,705 0 100% 0 21501 - Scheduled Maint. & Repairs - PY C/O 100,846 101,549 16,858 17% 101,549 0 100% 0 21518 - Year 2 Basic Skills 40,715 40,715 2,925 7% 40,715 0 100% 45,000 21519 - Year 1 Basic Skills 90,000 90,000 113 0% 45,000 45,000 50% 90,000 22002 - FT Student Success 130,694 130,694 97,500 75% 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 22003 - CA College Completion 0 73,500 750 1% 36,750 36,750 50% 73,500 22301 - CARE 101,026 102,669 37,479 37% 102,669 0 100% 102,669 22500 - Lottery - Prop 20 288,000 288,000 90,058 31% 144,000 144,000 50% 288,000 22500 - Lottery - Prop 20 - PY C/O 182,414 182,414 74,592 41% 182,414 0 100% 144,000 24402 - CA College Promise Innov. - PY C/O 434,563 470,599 17,439 4% 470,599 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 11,388 5% 238,141 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 39,291 16% 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 1,021,455 194,153 19% 255,364 766,091 25% 1,021,455 26203 - Strong Workforce Prog - PY C/O 1,173,232 1,173,951 102,114 9% 586,976 586,975 50% 1,353,066 26204 - Strong Workforce Regional 569,018 569,018 32,718 6% 142,254 426,764 25% 569,018 26204 - Strong Workforce Regional - PY C/O 556,308 556,308 30,795 6% 417,231 139,077 75% 565,841 26308 - CTE Enhancement Fund - PY C/O 0 0 (192) 0 0 0 26309 - SVETP 0 0 (1,455) 0 0 0 26309 - SVETP - PY C/O 352,792 352,792 157,434 45% 352,792 0 100% 0 26310 - MetroEd Silicon Valley Career 55,000 55,000 (293) -1% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 36,329 36,329 12,390 34% 36,329 0 100% 13,750 26311 - CTE Data Locked 20,264 20,264 20,264 100% 20,264 0 100% 0 26312 - East Side Alliance Career 94,466 94,466 66,260 70% 94,466 0 100% 0
SUBTOTAL - STATE 11,237,953 12,141,440 3,469,479 29% 9,329,659 2,811,781 77% 11,396,467
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
TOTAL EXPENDITURES 14,035,306$ 14,938,790$ 4,223,141$ 28% 11,639,392$ 3,299,398$ 78% 14,006,633$
DIFFERENCE (1,299,251)$ (703)$ 816,148$ 0$ 703$ 0$
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17 - RESTRICTED FUND
Evergreen Valley CollegeADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET
INCOME
Federal Revenue 2,258,152$ 2,276,675$ 480,384$ 21% 1,831,479$ (445,196)$ 80% 1,773,495$
State Revenue 9,259,283 13,310,542 5,821,328 44% 9,184,467 (4,126,075) 69% 12,235,302
Local Revenue 61,534 73,294 36,760 50% 73,294 0 100% 0
SUBTOTAL REVENUE 11,578,969$ 15,660,511$ 6,338,472$ 40% 11,089,240$ (4,571,271)$ 71% 14,008,797$
Transfers-In 252,439 194,265 0 0% 194,265 0 100% 194,265
TOTAL INCOME 11,831,408$ 15,854,776$ 6,338,472$ 40% 11,283,505$ (4,571,271)$ 71% 14,203,062$
EXPENDITURES
FEDERAL10195 - SEAASE 279,680$ 279,680$ 22,582$ 8% 45,164$ 234,516$ 16% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 51,588 18% 284,721 0 100% 234,516 10201 - Federal Work Study 352,372 352,372 233,583 66% 352,372 0 100% 352,372 10302 - Upward Bound 337,332 345,765 157,805 46% 331,363 14,402 96% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 14,402 10303 - Talent Search 349,920 358,668 65,820 18% 227,027 131,641 63% 0 10303 - Talent Search - PY C/O 174,528 174,528 41,265 24% 174,528 0 100% 131,641 10401 - Perkins, Title I-C (VTEA) 160,836 160,836 7,349 5% 160,836 0 100% 160,836 10406 - Perkins, Title I-C Reserve 41,592 41,592 20,163 48% 41,592 0 100% 41,952 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 148,537 148,536 50% 148,536 10801 - Veteran Admin. Sup - PY C/O 0 1,601 0 0% 1,601 0 100% 0 11101 - TANF 41,496 41,238 5,260 13% 41,238 0 100% 41,238 11208 - YESS Independent Living Program 22,500 22,500 7,292 32% 22,500 0 100% 22,500
SUBTOTAL - FEDERAL 2,342,050 2,360,574 612,707 26% 1,831,479 529,095 78% 1,773,495
STATE20201 - EOPS 885,566$ 856,146$ 307,788$ 36% 856,146$ 0$ 100% 856,146$ 20301 - Disabled Students 374,052 414,703 177,554 43% 414,703 0 100% 414,703 20401 - Student Success 1,559,306 1,481,341 445,516 30% 1,235,775 245,566 83% 1,481,341 20401 - Student Success - PY C/O 33,222 33,222 33,222 100% 33,222 0 100% 245,566 20402 - Student Equity 700,899 560,719 189,871 34% 510,988 49,731 91% 560,719 20402 - Student Equity - PY C/O 58,121 58,121 58,121 100% 58,121 0 100% 49,731 20403 - Hunger Free Campus Support 0 13,541 1,956 14% 12,435 1,106 92% 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 0 0 1,106 20404 - Innovation in Higher Education 0 1,592,577 285,506 18% 793,227 799,350 50% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 799,350 20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 31,729 45,194 41% 45,194 20406 - One-Time Emerg. Aid (Dreamer) 0 39,387 17,000 43% 39,387 0 100% 0 21001 - CalWORKS County Excess 150,379 150,379 62,596 42% 150,379 0 100% 150,379 21201 - CalWORKS State Program 271,629 208,845 114,146 55% 208,845 0 100% 208,845 21301 - SFAA - BFAP 340,932 340,932 170,336 50% 340,932 0 100% 340,932 21401 - Instructional Equipment & Library 80,794 73,436 0 0% 0 73,436 0% 188,848 21401 - Instructional Eq. & Library - PY C/O 318,752 318,752 16,630 5% 166,630 152,122 52% 225,558 21501 - Scheduled Maintenance & Repairs 242,383 220,307 0 0% 0 220,307 0% 566,543
% YTD% OF REVISED
BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 38
17 - RESTRICTED FUND
Evergreen Valley CollegeADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET% YTD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
21501 - Scheduled Maint. & Repairs - PY C/O 382,117 382,694 82,968 22% 260,107 122,587 68% 342,894 21518 - Year 2 Basic Skills 87,277 87,277 9,692 11% 87,277 0 100% 0 21519 - Year 1 Basic Skills 136,300 216,268 67,578 31% 216,268 0 100% 216,268 22002 - FT Student Success 273,193 273,193 213,886 78% 273,193 0 100% 273,193 22002 - FT Student Success - PY C/O 30,815 30,815 30,814 100% 30,815 0 100% 0 22003 - CA College Completion 0 141,000 4,500 3% 50,000 91,000 35% 141,000 22003 - CA College Completion - PY C/O 0 0 0 0 0 91,000 22004 - Guided Pathways 0 220,445 4,488 2% 9,741 210,704 4% 264,534 22004 - Guided Pathways - PY C/O 0 0 0 0 0 210,704 22301 - CARE 108,741 110,375 28,510 26% 110,375 0 100% 110,375 22500 - Lottery - Prop 20 312,000 312,000 122,730 39% 122,730 189,270 39% 312,000 22500 - Lottery - Prop 20 - PY C/O 77,916 181,432 10,694 6% 181,432 0 100% 189,270 24402 - CA College Promise Innov. - PY C/O 466,306 502,342 158,237 31% 316,474 185,868 63% 185,868 25402 - Waste Water Training 0 0 (30) 0 0 0 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 49,327 24,687 50% 49,327 0 100% 49,327 25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 0 0% 1,973 0 100% 1,793 25601 - Nursing Enrollment 145,500 148,077 27,080 18% 148,077 0 100% 148,077 25601 - Nursing Enrollment - Transfers-Out 8,500 5,923 0 0% 5,923 0 100% 5,923 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 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 Education Block Grant - Year 2 0 0 253 0 0 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 166,678 166,678 55,013 33% 166,678 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 73,996 30% 147,992 102,008 59% 250,000 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 102,008 26203 - Strong Workforce Program 500,000 1,248,444 29,922 2% 312,110 936,334 25% 1,248,444 26203 - Strong Workforce Prog - PY C/O 741,335 741,335 64,585 9% 741,335 0 100% 936,334 26204 - Strong Workforce Regional 694,625 694,625 (9) 0% 173,656 520,969 25% 694,625 26204 - Strong Workforce Regional - PY C/O 689,151 689,151 0 0% 689,151 0 100% 520,969 26303 -IDRC 21 Century - Chabot 0 12,250 3,858 31% 12,250 0 100% 0 26309 - SVETP - PY C/O 340,972 340,972 44,910 13% 340,972 0 100% 0 26310 - MetroEd Silicon Vly Career - PY C/O 77,252 77,252 (10) 0% 0 77,252 0% 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 0 134 0 0 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 2,673 12% 2,673 19,952 12% 0 26600 - Song-Brown RN Capitation 0 0 1,064 0 0 0
SUBTOTAL - STATE 10,654,322 13,421,488 2,945,005 22% 9,378,732 4,042,756 70% 12,429,567
LOCAL32416 - SC County Post Secondary PSEP 0$ 11,760$ 11,760$ 100% 11,760$ 0$ 100% 0$ 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 0 0% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 3,302 7% 48,234 0 100% 0 34805 - Trash the Ash - PY C/O 5,589 5,589 1,720 31% 5,589 0 100% 0
SUBTOTAL - LOCAL 61,534 73,294 16,784 23% 73,294 0 100% 0
TOTAL EXPENDITURES 13,057,906$ 15,855,356$ 3,574,496$ 23% 11,283,505$ 4,571,851$ 71% 14,203,062$
DIFFERENCE (1,226,498)$ (580)$ 2,763,976$ 0$ 580$ 0$
Page 39
17 - RESTRICTED FUND
Workforce InstituteADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
ESTIMATED BUDGET
INCOME
State Revenue 10,390,123$ 8,765,247$ 2,135,550$ 24% 6,088,635$ (2,676,612)$ 69% 3,667,241$
Local Revenue 44,819 141,485 33,219 23% 141,485 0 100% 0
TOTAL INCOME 10,434,942$ 8,906,732$ 2,168,769$ 24% 6,230,120$ (2,676,612)$ 70% 3,667,241$
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 593,198 583,692 161,111 28% 583,692 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 11,388 23% 49,426 0 100% 0 25621 - Adult Education Block Grant - Year 3 919,650 919,650 246,000 27% 735,720 183,930 80% 919,650 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 183,930 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 17,964 25% 56,783 14,200 80% 85,180 26309 - SVETP - PY C/O 6,775,932 6,775,932 1,237,640 18% 4,419,461 2,356,471 65% 2,356,471 26309 - SVETP - Transfers-Out 298,788 298,788 57,322 19% 176,778 122,010 59% 122,010
SUBTOTAL - STATE 8,765,246$ 8,765,246$ 1,798,200$ 21% 6,088,635$ 2,676,611$ 69% 3,667,241$
LOCAL31601 - United Way Bay Area (UWBA) 0$ 96,667$ 0$ 0% 96,667$ 0$ 100% 0$ 31601 - 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$ 141,486$ 33,219$ 23% 141,486$ 0 100% 0$
TOTAL EXPENDITURES 8,810,065$ 8,906,732$ 1,831,419$ 21% 6,230,121$ 2,676,611$ 70% 3,667,241$
DIFFERENCE 1,624,877$ 0$ 337,350$ (1)$ (1)$ 0$
% YTD% OF REVISED
BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 40
18 - STUDENT HEALTH FEES FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
State Revenue 12,500$ 12,500$ 2,789$ 22% 11,000$ (1,500)$ 88% 12,500$
Local Revenue 605,844 605,844 498,768 82% 524,014 (81,830) 86% 605,844
TOTAL INCOME 618,344$ 618,344$ 501,557$ 81% 535,014$ (83,330)$ 87% 618,344$
EXPENDITURES
Certificated Salaries 193,707$ 193,707$ 69,163$ 36% 170,046$ 23,661$ 88% 196,576$ Certificated Salaries Adjunct 87,295 95,695 56,461 59% 87,430 8,265 91% 87,295
Classified Salaries 101,297 101,297 50,966 50% 101,760 (463) 100% 101,297 Classified Hourly 60,922 74,576 37,834 51% 56,374 18,202 76% 53,059
Employee Benefits (Non-H&W) 73,858 76,060 31,938 42% 64,345 11,715 85% 77,313 Employee Benefits (H&W) 68,611 68,611 28,273 41% 60,208 8,403 88% 70,150
Materials and Supplies 23,574 16,054 4,296 27% 10,493 5,561 65% 13,100
Operating Expenses 45,137 23,437 4,128 18% 15,453 7,984 66% 19,554
Capital Outlay 0 4,963 4,963 100% 4,963 0 100% 0
TOTAL EXPENDITURES 654,401$ 654,400$ 288,022$ 44% 571,072$ 83,328$ 87% 618,344$
DIFFERENCE (36,057)$ (36,056)$ 213,535$ -592% (36,058)$ (2)$ 100% 0$
FUND BALANCE
Net Change in Fund Balance (36,057)$ (36,056)$ 213,535$ -592% (36,058)$ (2)$ 100% 0$ Beginning Balance, July 1 36,057 36,057 36,057 100% 36,057 0 100% (1)
NET FUND BALANCE, JUNE 30 0$ 1$ 249,592$ (1)$ (2)$ -100% (1)$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 41
18 - STUDENT HEALTH FEES FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
State Revenue 10,000$ 10,000$ 2,411$ 24% 10,000$ 0$ 100% 10,000$
Local Revenue 290,483 290,483 225,701 78% 250,000 (40,483) 86% 290,483
TOTAL INCOME 300,483$ 300,483$ 228,112$ 76% 260,000$ (40,483)$ 87% 300,483$
EXPENDITURES
Certificated Salaries 112,409$ 112,409$ 28,296$ 25% 87,921$ 24,488$ 78% 112,409$ Certificated Salaries Adjunct 26,458 26,458 23,204 88% 26,458 0 100% 26,458
Classified Salaries 46,781 46,781 22,897 49% 46,781 0 100% 46,781 Classified Hourly 30,000 30,000 19,217 64% 30,000 0 100% 30,000
Employee Benefits (Non-H&W) 36,183 36,183 13,354 37% 27,178 9,005 75% 36,183 Employee Benefits (H&W) 33,525 33,525 11,437 34% 26,535 6,990 79% 33,525
Materials and Supplies 5,474 7,909 2,502 32% 7,909 0 100% 5,000
Operating Expenses 16,445 14,010 3,407 24% 14,010 0 100% 10,127
TOTAL EXPENDITURES 307,275$ 307,275$ 124,314$ 40% 266,792$ 40,483$ 87% 300,483$
DIFFERENCE (6,792)$ (6,792)$ 103,798$ -1528% (6,792)$ 0$ 100% 0$
FUND BALANCE
Net Change in Fund Balance (6,792)$ (6,792)$ 103,798$ -1528% (6,792)$ 0$ 100% 0$ Beginning Balance, July 1 6,792 6,792 6,792 100% 6,792 0 100% 0
NET FUND BALANCE, JUNE 30 0$ 0$ 110,590$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 42
18 - STUDENT HEALTH FEES FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
State Revenue 2,500$ 2,500$ 378$ 15% 1,000$ (1,500)$ 40% 2,500$
Local Revenue 315,361 315,361 273,067 87% 274,014 (41,347) 87% 315,361
TOTAL INCOME 317,861$ 317,861$ 273,445$ 86% 275,014$ (42,847)$ 87% 317,861$
EXPENDITURES
Certificated Salaries 81,298$ 81,298$ 40,867$ 50% 82,125$ (827)$ 101% 84,167$ Certificated Salaries Adjunct 60,837 69,237 33,257 48% 60,972 8,265 88% 60,837
Classified Salaries 54,516 54,516 28,069 51% 54,979 (463) 101% 54,516 Classified Hourly 30,922 44,576 18,617 42% 26,374 18,202 59% 23,059
Employee Benefits (Non-H&W) 37,675 39,877 18,584 47% 37,167 2,710 93% 41,130 Employee Benefits (H&W) 35,086 35,086 16,836 48% 33,673 1,413 96% 36,625
Materials and Supplies 18,100 8,145 1,794 22% 2,584 5,561 32% 8,100
Operating Expenses 28,692 9,427 721 8% 1,443 7,984 15% 9,427
Capital Outlay 0 4,963 4,963 100% 4,963 0 100% 0
TOTAL EXPENDITURES 347,126$ 347,125$ 163,708$ 47% 304,280$ 42,845$ 88% 317,861$
DIFFERENCE (29,265)$ (29,264)$ 109,737$ -375% (29,266)$ (2)$ 100% 0$
FUND BALANCE
Net Change in Fund Balance (29,265)$ (29,264)$ 109,737$ -375% (29,266)$ (2)$ 100% 0$ Beginning Balance, July 1 29,265 29,265 29,265 100% 29,265 0 100% (1)
NET FUND BALANCE, JUNE 30 0$ 1$ 139,002$ (1)$ (2)$ -100% (1)$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 43
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 second quarter of FY2017-2018 for Measure G – 2010 projects totaled $10,111,115.
Fund 45 has been established to begin to account for the initial activities associated with Measure X. Once the Board of Trustees approves the initial bond list and authorizes the first bond sale, the pages illustrative of Measure X will be enhanced.
Page 44
36 - CAPITAL PROJECTS FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTAL
June 30, 2018 VARIANCE
Saving or (Shortfall)
FY 2018 - 2019ESTIMATED
BUDGETBeginning Fund Balance, July 1st 4,237,743$ 4,237,743$ 4,237,743$ 100% 4,237,743$ 0$ 100% 5,395,469$
48 - Revenues
48690 - Other State Income 838,443$ 838,443$ 0$ 0% 913,111$ 74,668$ 109% 0$ 48860 - Interest 0 0 6,428 25,712 25,712 25,712 48880 - Capital Outlay Fees 47,000 47,000 56,028 119% 58,710 11,710 125% 58,710 48890 - Other Local Income 1,610,700 1,610,700 0 0% 2,091,600 480,900 130% 2,164,806
TOTAL REVENUES 2,496,143$ 2,496,143$ 62,456$ 3% 3,089,133$ 592,990$ 124% 2,249,228$
TOTAL BUDGET RESOURCES 6,733,886$ 6,733,886$ 4,300,199$ 64% 7,326,876$ 592,990$ 109% 7,644,697$
5 - Expenses
State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 838,443$ 838,444$ 18,940$ 2% 913,111$ 74,667$ 109% 0$
Subtotal State Capital Outlay Projects 838,443$ 838,444$ 18,940$ 2% 913,111$ 74,667$ 109% 0$
Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 175,788$ 38% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 254,023 64,604 25% 254,023 0 100% 250,000 56XXX - Equipment 47,000 47,000 0 0% 58,710 11,710 125% 58,710
Subtotal Local Projects 760,000$ 764,023$ 240,392$ 31% 775,733$ 11,710$ 102% 308,710$ Project Administration - Personnel
3999X - Classified Salaries 13,838$ 13,838$ 6,891$ 50% 13,838$ 0$ 100% 13,838$ 3999X - Classified MSC Salaries 15,468 15,468 7,801 50% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 8,737 50% 17,628 0 100% 18,993
Subtotal Project Administration - Personnel 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$
Project Administration - Non - Personnel 39994 - Program Management Services 193,202$ 195,630$ 35,327$ 18% 195,629$ (1)$ 100% 0$
Subtotal Project Administration - Non - Personnel 193,202$ 195,630$ 35,327$ 18% 195,629$ (1)$ 100% 0$
TOTAL EXPENSES 1,838,579$ 1,845,031$ 318,088$ 17% 1,931,407$ 86,376$ 105% 357,373$
Contingency 4,895,308$ 4,831,457$ 0$ 0% 0$ (4,831,457)$ 0% 7,287,324$
TOTAL BUDGET REQUIREMENTS 6,733,887$ 6,676,488$ 318,088$ 5% 1,931,407$ (4,745,081)$ 29% 7,644,697$
Estimated Ending Fund Balance, June 30th (1)$ 57,398$ 3,982,111$ 6938% 5,395,469$ 5,338,071$ 9400% 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD% OF REVISED
BUDGET
Page 45
36 - CAPITAL PROJECTS FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTAL
June 30, 2018 VARIANCE
Saving or (Shortfall)
FY 2018 - 2019ESTIMATED
BUDGET
48 - Revenues
48690 - Other State Income 838,443$ 838,443$ 0$ 0% 913,111$ 74,668$ 109% 0$ 48860 - Interest 0 0 6,428 25,712 25,712 25,712 48890 - Other Local Income 1,610,700 1,610,700 0 0% 2,091,600 480,900 130% 2,164,806
TOTAL REVENUES 2,449,143$ 2,449,143$ 6,428$ 0% 3,030,423$ 581,280$ 124% 2,190,518$
TOTAL BUDGET RESOURCES 2,449,143$ 2,449,143$ 6,428$ 0% 3,030,423$ 581,280$ 124% 2,190,518$
5 - Expenses
State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 813,643$ 803,644$ 0$ 0% 878,311$ 74,667$ 109% 0$
Subtotal State Capital Outlay Projects 813,643$ 803,644$ 0$ 0% 878,311$ 74,667$ 109% 0$
Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 175,788$ 38% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 254,023 64,604 25% 254,023 0 100% 250,000
Subtotal Local Projects 713,000$ 717,023$ 240,392$ 34% 717,023$ 0$ 100% 250,000$ Project Administration - Non - Personnel
39994 - Program Management Services 21,340$ 21,340$ 21,339$ 100% 21,339$ (1)$ 100% 0$ Subtotal Project Administration - Non - Personnel 21,340$ 21,340$ 21,339$ 100% 21,339$ (1)$ 100% 0$
TOTAL EXPENSES 1,547,983$ 1,542,007$ 261,731$ 17% 1,616,673$ 74,666$ 250,000$
Contingency 4,895,308$ 4,831,457$ 0$ 0% 0$ (4,831,457)$ 0% 7,287,324$
TOTAL BUDGET REQUIREMENTS 6,443,291$ 6,373,464$ 261,731$ 4% 1,616,673$ (4,756,791)$ 25% 7,537,324$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD% OF REVISED
BUDGET
Page 46
36 - CAPITAL PROJECTS FUND
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTAL
June 30, 2018 VARIANCE
Saving or (Shortfall)
FY 2018 - 2019ESTIMATED
BUDGET
5 - Expenses
Project Administration - Personnel3999X - Classified Salaries 13,838 13,838 6,891 50% 13,838 0 100% 13,838 3999X - Classified MSC Salaries 15,468 15,468 7,801 50% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 8,737 50% 17,628 0 100% 18,993
Subtotal Project Administration - Personnel 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$
TOTAL EXPENSES 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 0% 48,663$
TOTAL BUDGET REQUIREMENTS 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$
% OF REVISEDBUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD
Page 47
36 - CAPITAL PROJECTS FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTAL
June 30, 2018 VARIANCE
Saving or (Shortfall)
FY 2018 - 2019ESTIMATED
BUDGET48 - Revenues
48880 - Capital Outlay Fees 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$
TOTAL REVENUES 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$
TOTAL BUDGET RESOURCES 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$
5 - Expenses
State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 23,035$ 33,035$ 17,175$ 52% 33,035$ 0$ 100% 0$
Subtotal State Capital Outlay Projects 23,035$ 33,035$ 17,175$ 52% 33,035$ 0$ 100% 0$
Local Projects56XXX - Equipment 25,000$ 25,000$ 0$ 0% 35,636$ 10,636$ 143% 35,636$
Subtotal Local Projects 25,000$ 25,000$ 0$ 0% 35,636$ 10,636$ 143% 35,636$
Project Administration - Non - Personnel 39994 - Program Management Services 26,989$ 29,417$ 6,994$ 24% 29,417$ 0$ 100% 0$
Subtotal Project Administration - Non - Personnel 26,989$ 29,417$ 6,994$ 24% 29,417$ 0$ 100% 0$
TOTAL EXPENSES 75,024$ 87,452$ 24,169$ 28% 98,088$ 10,636$ 112% 35,636$
TOTAL BUDGET REQUIREMENTS 75,024$ 87,452$ 24,169$ 28% 98,088$ 10,636$ 112% 35,636$
% OF REVISEDBUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD
Page 48
36 - CAPITAL PROJECTS FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTAL
June 30, 2018 VARIANCE
Saving or (Shortfall)
FY 2018 - 2019ESTIMATED
BUDGET
48 - Revenues
48880 - Capital Outlay Fees 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$
TOTAL REVENUES 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$
TOTAL BUDGET RESOURCES 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$
5 - Expenses
State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 1,765$ 1,765$ 1,765$ 100% 1,765$ 0$ 100% 0$
Subtotal State Capital Outlay Projects 1,765$ 1,765$ 1,765$ 100% 1,765$ 0$ 100% 0$
Local Projects56XXX - Equipment 22,000$ 22,000$ 0$ 0% 23,074$ 1,074$ 105% 23,074$
Subtotal Local Projects 22,000$ 22,000$ 0$ 0% 23,074$ 1,074$ 105% 23,074$ Project Administration - Non - Personnel
39994 - Program Management Services 144,873$ 144,873$ 6,994$ 5% 144,873$ 0$ 100% 0$ Subtotal Project Administration - Non - Personnel 144,873$ 144,873$ 6,994$ 5% 144,873$ 0$ 100% 0$
TOTAL EXPENSES 168,638$ 168,638$ 8,759$ 5% 169,712$ 1,074$ 101% 23,074$
TOTAL BUDGET REQUIREMENTS 168,638$ 168,638$ 8,759$ 5% 169,712$ 1,074$ 101% 23,074$
% OF REVISEDBUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD
Page 49
42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st 22,226,248$ 22,226,247$ 22,226,247$ 22,226,247$ 0$ 100% 13,562,383$
48 - Revenues
48890 - Other Local Income 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$
TOTAL REVENUES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$
TOTAL BUDGET RESOURCES 22,226,248$ 22,226,247$ 22,434,313$ 101% 22,642,379$ 416,132$ 102% 13,978,515$
5 - Expenses
San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 356,139$ 27% 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 60,496 5% 649,885 (649,884) 50% 649,885 31304 - Small Capital Repairs 5,102,749 5,230,644 15,930 0% 1,307,661 (3,922,983) 25% 3,922,983 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 166,667 (333,333) 33% 333,333 31333 - CTE Improvements 0 353,288 0 0% 176,644 (176,644) 50% 176,644 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 1,131,110 (1,131,110) 50% 1,131,110
Subtotal San Jose City College Project List 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$
Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 610,000$ (610,000)$ 50% 610,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 2,587,737 68% 3,194,821 (607,083) 84% 607,083 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 100,000 (1,000,000) 9% 1,000,000 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 916,667 (1,833,333) 33% 1,833,333 32703 - Technology Upgrades 171,309 171,309 153,906 90% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536
Subtotal Evergreen Valley College Project List 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$
Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$
Subtotal Project Administration - Non-Personnel 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$
TOTAL EXPENSES 21,945,670$ 21,945,670$ 3,175,516$ 14% 9,079,996$ (12,865,674)$ 41% 12,876,139$
39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,102,378$
TOTAL BUDGET REQUIREMENTS 22,226,247$ 22,226,247$ 3,175,516$ 14% 9,079,996$ (13,146,251)$ 41% 13,978,517$
Ending Fund Balance, June 30th 1$ 0$ 19,258,797$ 13,562,383$ 13,562,383$ (2)$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 50
42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
48 - Revenues
48890 - Other Local Income 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$
TOTAL REVENUES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$
TOTAL BUDGET RESOURCES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$
5 - Expenses
Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$
Subtotal Project Administration - Non-Personnel 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$
TOTAL EXPENSES 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$
39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,102,378$
TOTAL BUDGET REQUIREMENTS 280,577$ 280,577$ 1,308$ 0% 5,232$ (275,345)$ 2% 1,107,610$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 51
42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 356,139$ 27% 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 60,496 5% 649,885 (649,884) 50% 649,885 31304 - Small Capital Repairs 5,102,749 5,230,644 15,930 0% 1,307,661 (3,922,983) 25% 3,922,983 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 166,667 (333,333) 33% 333,333 31333 - CTE Improvements 0 353,288 0 0% 176,644 (176,644) 50% 176,644 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 1,131,110 (1,131,110) 50% 1,131,110
Subtotal San Jose City College Project List 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$
TOTAL EXPENSES 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$
TOTAL BUDGET REQUIREMENTS 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 52
42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 610,000$ (610,000)$ 50% 610,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 2,587,737 68% 3,194,821 (607,083) 84% 607,083 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 100,000 (1,000,000) 9% 1,000,000 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 916,667 (1,833,333) 33% 1,833,333 32703 - Technology Upgrades 171,309 171,309 153,906 90% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536
Subtotal Evergreen Valley College Project List 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$
TOTAL EXPENSES 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$
TOTAL BUDGET REQUIREMENTS 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 53
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st 6,923,066$ 6,923,065$ 6,923,065$ 100% 6,923,065$ 0$ 100% 0$
48 - Revenues
48860 - Interest 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$
TOTAL REVENUES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$
TOTAL BUDGET RESOURCES 6,923,066$ 6,967,454$ 6,946,248$ 100% 6,946,248$ (21,206)$ 100% 0$
5 - Expenses
San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 2,021$ 2,021$ 100% 2,021$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 2,928,191 2,928,191 100% 2,928,191 0 100% 0 31129 - New Maintenace & Operations Building 0 86,490 86,490 100% 86,490 0 100% 0 31130 - Theater Accessibility & Entrance Improvements 0 48,685 48,685 100% 48,685 0 100% 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 100% 143,443 0 100% 0 31322 - Access Control 7,000 4,619 4,619 100% 4,619 0 100% 0 31323 - Relocated Adaptive PE 0 33,125 33,125 100% 33,125 0 100% 0 31325 - Roofing Repairs 744 267,955 267,955 100% 267,955 0 100% 0 31327 - Utilities PH III 0 33,318 33,318 100% 33,318 0 100% 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 100% 219,745 0 100% 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 100% 49,770 0 100% 0 31331 - Building Interior Finishes 0 142,766 142,766 100% 142,766 0 100% 0 31335 - GE Building Interior Finishes 0 727,403 727,403 100% 727,403 0 100% 0 31336 - Physical Security PH II 400 128 128 100% 128 0 100% 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 100% 89,425 0 100% 0 31199 - Campus Contingency 1,135,870 0 0 0 0 0
Subtotal San Jose City College Project List 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$
Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 100% (156,269)$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 100% 1,866,159 0 100% 0 32113 - Campus Site Improvements 3,000 249,975 249,975 100% 249,975 0 100% 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 100% 20,893 0 100% 0 32307 - Small Capital Repairs 9,500 81,016 81,016 100% 81,016 0 100% 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 100% 153,957 0 100% 0 32299 - Campus Contingency 943,683 0 0 0 0 0
Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 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 (419,265) (419,265) 100% (419,265) 0 100% 0 39301 - New District Services Building 160,103 0 0 0 0 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 213,777 213,777 100% 213,777 0 100% 0
Subtotal District Services and Districtwide Project List 1,022,297$ (205,461)$ (205,461)$ 100% (205,461)$ 0$ 100% 0$
Project Administration - Personnel
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 54
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
39999 - Classified Salaries 0$ 82,583$ 82,583$ 100% 82,583$ 0$ 100% 0$ 39999 - Classified Salaries MSC 0 17,365 17,365 100% 17,365 0 100% 0 39999 - Employee Benefits 0 44,522 44,522 100% 44,522 0 100% 0
Subtotal Project Administration - Personnel 0$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$
Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 22,195$ 0$ 0% 0$ (22,195)$ 0% 0$ 39999 - Election/Legal/EIR/DO Labor and Related 0$ 13,433$ 3,775$ 28% 14,424$ 991$ 107% 0$
Subtotal Project Administration - Non-Personnel 0$ 35,628$ 3,775$ 11% 14,424$ (21,204)$ 40% 0$
TOTAL EXPENSES 6,923,064$ 6,967,452$ 6,935,599$ 100% 6,946,248$ (21,204)$ 100% 0$
TOTAL BUDGET REQUIREMENTS 6,923,064$ 6,967,452$ 6,935,599$ 100% 6,946,248$ (21,204)$ 100% 0$
Ending Fund Balance, June 30th 2$ 2$ 10,649$ 0$ (2)$ 0% 0$
Page 55
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
48 - Revenues
48860 - Interest 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$
TOTAL REVENUES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 1$ 0$
TOTAL BUDGET RESOURCES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 0.5223 0$
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 (419,265) (419,265) 100% (419,265) 0 100% 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 213,777 213,777 100% 213,777 0 100% 0
Subtotal District Services and Districtwide Project List 862,194$ (205,461)$ (205,461)$ 100% (205,461)$ 0$ 100% 0$
Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 22,195$ 0$ 0% 0$ (22,195)$ 0% 0$ 39999 - Election/Legal/EIR/DO Labor and Related 0$ 13,433$ 3,775$ 28% 14,424$ 991$ 107% 0
Subtotal Project Administration - Non-Personnel 0$ 35,628$ 3,775$ 11% 14,424$ (21,204)$ 40% 0$
TOTAL EXPENSES 862,194$ (169,833)$ (201,686)$ 119% (191,037)$ (21,204)$ 112% 0$
TOTAL BUDGET REQUIREMENTS 862,194$ (169,833)$ (201,686)$ 119% (191,037)$ (21,204)$ 112% 0$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 56
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
District Services and Districtwide Project List39301 - New District Services Building 160,103$ 0$ 0$ 0$ 0$ 0$
Subtotal District Services and Districtwide Project List 160,103$ 0$ 0$ 0$ 0$ 0$
Project Administration - Personnel39999 - Classified Salaries 0$ 82,583$ 82,583$ 100% 82,583$ 0$ 100% 0$ 39999 - Classified Salaries MSC 0 17,365 17,365 100% 17,365 0 100% 0 39999 - Employee Benefits 0 44,522 44,522 100% 44,522 0 100% 0
Subtotal Project Administration - Personnel 0$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$
TOTAL BUDGET REQUIREMENTS 160,103$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 57
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 2,021$ 2,021$ 100% 2,021$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 2,928,191 2,928,191 100% 2,928,191 0 100% 0 31129 - New Maintenace & Operations Building 0 86,490 86,490 100% 86,490 0 100% 0 31130 - Theater Accessibility & Entrance Improvements 0 48,685 48,685 100% 48,685 0 100% 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 100% 143,443 0 100% 0 31322 - Access Control 7,000 4,619 4,619 100% 4,619 0 100% 0 31323 - Relocated Adaptive PE 0 33,125 33,125 100% 33,125 0 100% 0 31325 - Roofing Repairs 744 267,955 267,955 100% 267,955 0 100% 0 31327 - Utilities PH III 0 33,318 33,318 100% 33,318 0 100% 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 100% 219,745 0 100% 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 100% 49,770 0 100% 0 31331 - Building Interior Finishes 0 142,766 142,766 100% 142,766 0 100% 0 31335 - GE Building Interior Finishes 0 727,403 727,403 100% 727,403 0 100% 0 31336 - Physical Security PH II 400 128 128 100% 128 0 100% 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 100% 89,425 0 100% 0 31199 - Campus Contingency 1,135,870 0 0 0 0 0
Subtotal San Jose City College Project List 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$
TOTAL EXPENSES 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$
TOTAL BUDGET REQUIREMENTS 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 58
43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 100% (156,269)$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 100% 1,866,159 0 100% 0 32113 - Campus Site Improvements 3,000 249,975 249,975 100% 249,975 0 100% 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 100% 20,893 0 100% 0 32307 - Small Capital Repairs 9,500 81,016 81,016 100% 81,016 0 100% 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 100% 153,957 0 100% 0 32299 - Campus Contingency 943,683 0 0 0 0 0
Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$
TOTAL EXPENSES 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$
TOTAL BUDGET REQUIREMENTS 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 59
44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st 45,069,354$ 45,069,351$ 45,069,351$ 100% 45,069,351$ 0$ 100% 18,109,951$
48 - Revenues
48860 - Interest 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$
TOTAL REVENUES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$
TOTAL BUDGET RESOURCES 45,069,354$ 45,339,401$ 45,213,632$ 100% 45,357,913$ 18,512$ 100% 18,209,951$
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 97,573 61,248 63% 97,573 0 100% 0 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 5,181,230 1,847,766 36% 5,181,230 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,172,740 90,785 1% 4,086,370 (4,086,370) 50% 4,086,370 31130 - Theater Accessibility & Entrance Improvements 1,462,835 64,381 7,400 11% 64,381 0 100% 0 31131 - San Jose-Evergreen Community College Extension 0 0 247 0 0 0 31304 - Small Capital Repairs 144,467 26,572 380 1% 26,572 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 55,404 31,192 56% 55,404 0 100% 0 31322 - Access Control 446,805 449,187 52,136 12% 449,187 0 100% 0 31323 - Relocated Adaptive PE 257,552 474,427 220,258 46% 474,427 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 165,824 (82,541) -50% 165,824 0 100% 0 31327 - Utilities PH III 2,194,650 2,161,332 0 0% 1,080,666 (1,080,666) 50% 1,080,666 31328 - Wayfinding, Signage and Site Fencing 921,304 1,026,559 47,947 5% 1,026,559 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 2,436 0% 184,053 (368,107) 33% 368,107 31330 - Audio Visual Systems Improvements 551,459 551,689 72,289 13% 551,689 0 100% 0 31331 - Building Interior Finishes 770 (142,766) (142,766) 100% (142,766) 0 100% 0 31332 - Campus HVAC Equipment & Controls 1,362,837 1,362,837 15,429 1% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 164 164 100% 164 0 100% 0 31335 - GE Building Interior Finishes 15,815 (727,403) (727,403) 100% (727,403) 0 100% 0 31336 - Physical Security PH II 2,314,060 2,314,332 50,622 2% 2,314,332 0 100% 0 31702 - IT Infrastructure Improvements 175,195 113,613 13,376 12% 113,613 0 100% 0 31703 - Technology Upgrades 784,942 784,942 99,281 13% 784,942 0 100% 0 31199 - Campus Contingency 1,395,477 2,107,933 0 0% 0 (2,107,933) 0% 2,190,548 39999 - Election/Legal/EIR/DO Labor 0 82,619 0 0% 82,619 0 100% 0
Subtotal San Jose City College Project List 26,961,995$ 27,100,286$ 1,660,246$ 6% 18,344,742$ (8,755,544)$ 68% 8,838,160$
Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 513,882$ 191,179$ 37% 513,882$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 1,652,850 (133,925) -8% 1,652,850 0 100% 0 32113 - Campus Site Improvements 517,338 270,363 193,542 72% 270,363 0 100% 0 32121 - Signage and Wayfinding 224,463 203,570 (79,047) -39% 203,570 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 27,874 4% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 5,716 1% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 321,896 215,964 67% 321,896 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0 32702 - IT Infrastructure Improvements 210,080 (42,407) (149,483) 352% (42,407) 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 97,241 86% 113,598 0 100% 0 32299 - Campus Contingency 0 1,396,328 0 0% 0 (1,396,328) 0% 1,396,328
Subtotal Evergreen Valley College Project List 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$
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 1,196,240 474,049 40% 1,196,240 0 100% 0 39301 - New District Services Building 163,441 323,543 7,680 2% 100,000 (223,543) 31% 223,543 39307 - Vehicle Replacement 35,276 101,995 0 0% 101,995 0 100% 0 39310 - MDF Relocation 266,663 560,663 4,425 1% 50,000 (510,663) 9% 510,663 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 34,469 45% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 291,975 2,244 1% 50,000 (241,975) 17% 241,975 39313 - ADA Transition Plan Assessment 415,993 415,992 99,500 24% 415,992 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 238,962 0 0% 117,931 (121,031) 49% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,401,571 (205,104) -15% 700,786 (700,785) 50% 700,785 39399 - District/Districtwide Contingency 354,128 287,409 0 0% 0 (287,409) 0% 2,414,654
Subtotal District Services and Districtwide Project List 3,766,053$ 4,996,906$ 417,236$ 8% 2,911,500$ (2,085,406)$ 58% 4,209,551$
Project Administration - Personnel39999 - Classified Salaries 336,584$ 267,667$ 59,035$ 22% 118,070$ (149,597)$ 44% 342,283$ 39999 - Classified Salaries MSC 74,073 54,262 12,210 23% 24,420 (29,842) 45% 79,160 39999 - Employee Benefits 234,176 191,048 39,463 21% 78,926 (112,122) 41% 264,980
Subtotal Project Administration - Personnel 644,833$ 512,977$ 110,708$ 22% 221,416$ (291,561)$ 43% 686,423$
Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 1,096,278$ 422,292$ 39% 844,584$ (251,694)$ 77% 251,694$ 39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 2,832,199 1,205 0% 4,405 (2,827,794) 0% 2,827,794
Subtotal Project Administration - Non-Personnel 3,662,282$ 3,928,477$ 423,497$ 11% 848,989$ (3,079,488)$ 22% 3,079,488$
TOTAL EXPENSES 42,500,522$ 42,856,289$ 2,984,708$ 7% 27,247,962$ (15,608,327)$ 64% 18,209,950$
TOTAL BUDGET REQUIREMENTS 45,069,351$ 42,856,289$ 2,984,708$ 7% 27,247,962$ (15,608,327)$ 64% 18,209,950$
Ending Fund Balance, June 30th 3$ 2,483,112$ 42,228,924$ 18,109,951$ 15,626,839$ 729% 1$
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44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st 45,069,354$ 45,069,351$ 45,069,351$ 100% 45,069,351$ 0$ 100% 41,697,424$
48 - Revenues
48860 - Interest 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$
TOTAL REVENUES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 1$ 100,000$
TOTAL BUDGET RESOURCES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 1.0686 100,000$
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 1,196,240 474,049 40% 1,196,240 0 100% 0 39307 - Vehicle Replacement 35,276 101,995 0 0% 101,995 0 100% 0 39310 - MDF Relocation 266,663 560,663 4,425 1% 50,000 (510,663) 9% 510,663 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 34,469 45% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 291,975 2,244 1% 50,000 (241,975) 17% 241,975 39313 - ADA Transition Plan Assessment 415,993 415,992 99,500 24% 415,992 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 238,962 0 0% 117,931 (121,031) 49% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,401,571 (205,104) -15% 700,786 (700,785) 50% 700,785 39399 - District/Districtwide Contingency 354,128 287,409 0 0% 0 (287,409) 0% 2,205,712
Subtotal District Services and Districtwide Project List 3,602,612$ 4,673,363$ 409,556$ 9% 2,811,500$ (1,861,863)$ 60% 3,777,066$
Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 1,096,278$ 422,292$ 39% 844,584$ (251,694)$ 77% 251,694$ 39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 2,832,199 1,205 0% 4,405 (2,827,794) 0% 2,827,794
Subtotal Project Administration - Non-Personnel 3,662,282$ 3,928,477$ 423,497$ 11% 848,989$ (3,079,488)$ 22% 3,079,488$
TOTAL EXPENSES 7,264,894$ 8,601,840$ 833,053$ 10% 3,660,489$ (4,941,351)$ 43% 6,856,554$
TOTAL BUDGET REQUIREMENTS 9,833,723$ 8,601,840$ 833,053$ 10% 3,660,489$ (4,941,351)$ 43% 6,856,554$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
District Services and Districtwide Project List39301 - New District Services Building 163,441$ 323,543$ 7,680$ 2% 100,000$ (223,543)$ 31% 223,543$
Subtotal District Services and Districtwide Project List 163,441$ 323,543$ 7,680$ 2% 100,000$ (223,543)$ 31% 432,485$
Project Administration - Personnel39999 - Classified Salaries 287,223$ 218,306$ 59,035$ 27% 118,070$ (100,236)$ 54% 292,922$ 39999 - Classified Salaries MSC 74,073 54,262 12,210 23% 24,420 (29,842) 45% 79,160 39999 - Employee Benefits 200,918 157,790 39,463 25% 78,926 (78,864) 50% 218,254
Subtotal Project Administration - Personnel 562,214$ 430,358$ 110,708$ 26% 221,416$ (208,942)$ 51% 590,336$
TOTAL EXPENSES 725,655$ 753,901$ 118,388$ 16% 321,416$ (432,485)$ 43% 1,022,821$
TOTAL BUDGET REQUIREMENTS 725,655$ 753,901$ 118,388$ 16% 321,416$ (432,485)$ 43% 1,022,821$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenseselmo
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 97,573 61,248 63% 97,573 0 100% 0 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 5,181,230 1,847,766 36% 5,181,230 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,172,740 90,785 1% 4,086,370 (4,086,370) 50% 4,086,370 31130 - Theater Accessibility & Entrance Improvements 1,462,835 64,381 7,400 11% 64,381 0 100% 0 31131 - San Jose-Evergreen Community College Extension 0 0 247 0 0 0 31304 - Small Capital Repairs 144,467 26,572 380 1% 26,572 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 55,404 31,192 56% 55,404 0 100% 0 31322 - Access Control 446,805 449,187 52,136 12% 449,187 0 100% 0 31323 - Relocated Adaptive PE 257,552 474,427 220,258 46% 474,427 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 165,824 (82,541) -50% 165,824 0 100% 0 31327 - Utilities PH III 2,194,650 2,161,332 0 0% 1,080,666 (1,080,666) 50% 1,080,666 31328 - Wayfinding, Signage and Site Fencing 921,304 1,026,559 47,947 5% 1,026,559 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 2,436 0% 184,053 (368,107) 33% 368,107 31330 - Audio Visual Systems Improvements 551,459 551,689 72,289 13% 551,689 0 100% 0 31331 - Building Interior Finishes 770 (142,766) (142,766) 100% (142,766) 0 100% 0 31332 - Campus HVAC Equipment & Controls 1,362,837 1,362,837 15,429 1% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 164 164 100% 164 0 100% 0 31335 - GE Building Interior Finishes 15,815 (727,403) (727,403) 100% (727,403) 0 100% 0 31336 - Physical Security PH II 2,314,060 2,314,332 50,622 2% 2,314,332 0 100% 0 31702 - IT Infrastructure Improvements 175,195 113,613 13,376 12% 113,613 0 100% 0 31703 - Technology Upgrades 784,942 784,942 99,281 13% 784,942 0 100% 0 31199 - Campus Contingency 1,395,477 2,107,933 0 0% 0 (2,107,933) 0% 2,190,548 39999 - Election/Legal/EIR/DO Labor 0 82,619 0 0% 82,619 0 100% 0
Subtotal San Jose City College Project List 26,961,995$ 27,100,286$ 1,660,246$ 6% 18,344,742$ (8,755,544)$ 68% 8,838,160$
Project Administration - Personnel39999 - Classified Salaries 49,361$ 49,361$ 0$ 0% 0$ (49,361)$ 0% 49,361$ 39999 - Employee Benefits 33,258 33,258 0 0% 0 (33,258) 0% 46,726
Subtotal Project Administration - Personnel 82,619$ 82,619$ 0$ 0% 0$ (82,619)$ 0% 96,087$
TOTAL EXPENSES 27,044,614$ 27,182,905$ 1,660,246$ 6% 18,344,742$ (8,838,163)$ 67% 8,934,247$
TOTAL BUDGET REQUIREMENTS 27,044,614$ 27,182,905$ 1,660,246$ 6% 18,344,742$ (8,838,163)$ 67% 8,934,247$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 513,882$ 191,179$ 37% 513,882$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 1,652,850 (133,925) -8% 1,652,850 0 100% 0 32111 - Automotive Technology 62,100 0 0 0 0 0 32113 - Campus Site Improvements 517,338 270,363 193,542 72% 270,363 0 100% 0 32121 - Signage and Wayfinding 224,463 203,570 (79,047) -39% 203,570 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 27,874 4% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 5,716 1% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 321,896 215,964 67% 321,896 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0 32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0 32702 - IT Infrastructure Improvements 210,080 (42,407) (149,483) 352% (42,407) 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 97,241 86% 113,598 0 100% 0 32299 - Campus Contingency 0 1,396,328 0 0% 0 (1,396,328) 0% 1,396,328
Subtotal Evergreen Valley College Project List 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$
TOTAL EXPENSES 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$
TOTAL BUDGET REQUIREMENTS 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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45 - GENERAL OBLIGATION BOND - MEASURE X
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ 100% (626,341)$ 0$ 100% 98,655,696$
48 - Revenues
48942 - Future Sale of Bonds 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$
TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$
TOTAL BUDGET RESOURCES 747,373,659$ 747,373,659$ (626,341)$ 0% 99,373,659$ (648,000,000)$ 13% 746,655,696$
5 - Expenses
Project Administration - Personnel39999 - Classified Salaries MSC 219,220$ 219,220$ 1,228$ 1% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 1,165 1% 55,176 (55,176) 50% 118,804
Subtotal Project Administration - Personnel 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$
Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 30,198$ 552,539$ 552,539$ 0$
Subtotal Project Administration - Non-Personnel 0$ 0$ 30,198$ 552,539$ 552,539$ 0$
TOTAL EXPENSES 329,572$ 329,572$ 33,229$ 10% 717,963$ 388,391$ 218% 338,024$
39699 - Program Wide Catastrophic Contingency 747,044,087$ 747,044,087$ 0$ 0% 0$ (747,044,087)$ 0% 746,317,672$
TOTAL BUDGET REQUIREMENTS 747,373,659$ 747,373,659$ 33,229$ 0% 717,963$ (746,655,696)$ 0% 746,655,696$
Ending Fund Balance, June 30th 0$ 0$ (659,570)$ 98,655,696$ 98,655,696$ 0$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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45 - GENERAL OBLIGATION BOND - MEASURE X
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARDBeginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ 100% (626,341)$ 0$ 100% 98,821,120$
48 - Revenues
48942 - Future Sale of Bonds 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$
TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 0$ 648,000,000$
TOTAL BUDGET RESOURCES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 0.1337 648,000,000$
5 - Expenses
Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 30,198$ 552,539$ 552,539$ 0$
Subtotal Project Administration - Non-Personnel 0$ 0$ 30,198$ 552,539$ 552,539$ 0$
TOTAL EXPENSES 0$ 0$ 30,198$ 552,539$ 552,539$ 0$
39699 - Program Wide Catastrophic Contingency 747,044,087$ 747,044,087$ 0$ 0% 0$ (747,044,087)$ 0% 746,317,672$
TOTAL BUDGET REQUIREMENTS 747,044,087$ 747,044,087$ 30,198$ 0% 552,539$ (746,491,548)$ 0% 746,317,672$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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45 - GENERAL OBLIGATION BOND - MEASURE X
District Services ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD % YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Saving or (Shortfall)
FY 2018-2019ESTIMATED
CARRYFORWARD
5 - Expenses
Project Administration - Personnel39999 - Classified Salaries 0$ 0$ 638$ 638$ 638$ 0$ 39999 - Classified Salaries MSC 219,220$ 219,220$ 1,228$ 1% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 1,165 1% 55,176 (55,176) 50% 118,804
Subtotal Project Administration - Personnel 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$
TOTAL EXPENSES 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$
TOTAL BUDGET REQUIREMENTS 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$
% OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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 $34,308 from the Childcare Tax Bailout program to supplement the Disabled Student program (DSPS). This flexibility expired in FY2015-2016.
Page 69
70 - CAFETERIA FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 75,000$ 75,000$ 34,788$ 46% 75,142$ 142$ 100% 75,000$
TOTAL INCOME 75,000$ 75,000$ 34,788$ 46% 75,142$ 142$ 100% 75,000$
EXPENDITURES
Classified Salaries 31,313$ 31,313$ 13,536$ 43% 28,574$ 2,739$ 91% 27,636$
Employee Benefits (Non-H&W) 7,743 7,742 2,577 33% 5,190 2,552 67% 7,544 Employee Benefits (H&W) 12,946 12,946 1,414 11% 2,824 10,122 22% 18,849
Materials and Supplies 2,500 2,500 771 31% 2,500 0 100% 2,500
Operating Expenses 37,730 31,381 7,671 24% 28,401 2,980 91% 28,401
Capital Outlay 59,460 71,091 0 0% 71,091 0 100% 0
Contingency 12,118 6,837 0 0% 0 6,837 0% 15,441
TOTAL EXPENDITURES 163,810$ 163,810$ 25,969$ 16% 138,580$ 25,230$ 85% 100,371$
DIFFERENCE (88,810)$ (88,810)$ 8,819$ -10% (63,438)$ 25,372$ 71% (25,371)$
FUND BALANCE
Net Change in Fund Balance (88,810)$ (88,810)$ 8,819$ -10% (63,438)$ 25,372$ 71% (25,371)$ Beginning Balance, July 1 88,810 88,809 88,809 100% 88,809 0 100% 25,371
NET FUND BALANCE, JUNE 30 0$ (1)$ 97,628$ 25,371$ 25,372$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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72 - CHILD DEVELOPMENT
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
State Revenue 452,353$ 511,352$ 188,178$ 37% 0$ (511,352)$ 0% 0$
TOTAL INCOME 452,353$ 511,352$ 188,178$ 37% 0$ (511,352)$ 0% 0$
EXPENDITURES
Operating Expenses 452,353$ 511,352$ 0$ 0% 0$ 511,352$ 0% 0$
TOTAL EXPENDITURES 452,353$ 511,352$ 0$ 0% 0$ 511,352$ 0% 0$
DIFFERENCE 0$ 0$ 188,178$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ 188,178$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0
NET FUND BALANCE, JUNE 30 0$ 0$ 188,178$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 1,250,000$ 1,250,000$ 608,443$ 49% 1,220,880$ (29,120)$ 98% 1,250,000$
TOTAL INCOME 1,250,000$ 1,250,000$ 608,443$ 49% 1,220,880$ (29,120)$ 98% 1,250,000$
EXPENDITURES
Operating Expenses 1,250,000$ 1,250,000$ 392,462$ 31% 1,220,880$ 29,120$ 98% 1,250,000$
TOTAL EXPENDITURES 1,250,000$ 1,250,000$ 392,462$ 31% 1,220,880$ 29,120$ 98% 1,250,000$
DIFFERENCE 0$ 0$ 215,981$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ 215,981$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0
NET FUND BALANCE, JUNE 30 0$ 0$ 215,981$ 0$ 0$ 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
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 December 31, 2017, San Jose City College disbursed $3,912,431 in financial aid (an increase from the $3,884,769 disbursed during the same period last fiscal year) and Evergreen Valley College disbursed $6,778,167 in financial aid (an increase from the $5,951,086 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 2nd Quarter) $111,834 $112,866 $224,700
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48 - STUDENT FINANCIAL AID FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Federal Revenue 24,491,257$ 24,527,257$ 9,894,806$ 40% 24,299,000$ (228,257)$ 99% 24,527,257$
State Revenue 1,100,450 1,100,450 729,832 66% 1,100,100 (350) 100% 1,100,450
SUBTOTAL REVENUE 25,591,707$ 25,627,707$ 10,624,638$ 41% 25,399,100$ (228,607)$ 99% 25,627,707$
Transfers-In (From Fund 10) 109,455 109,455 (100) 0% (100) (109,555) 0% 109,455
TOTAL INCOME 25,701,162$ 25,737,162$ 10,624,538$ 41% 25,399,000$ (338,162)$ 99% 25,737,162$
EXPENDITURES
Classified Salaries 64,994$ 66,708$ 7,672$ 12% 64,197$ 2,511$ 96% 66,708$
Other Outgo 25,636,168 25,670,454 10,690,598 42% 25,334,803 335,651 99% 25,670,454
TOTAL EXPENDITURES 25,701,162$ 25,737,162$ 10,698,270$ 42% 25,399,000$ 338,162$ 99% 25,737,162$
DIFFERENCE 0$ 0$ (73,732)$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ (73,732)$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0
NET FUND BALANCE, JUNE 30 0$ 0$ (73,732)$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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48 - STUDENT FINANCIAL AID FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Federal Revenue 10,763,000$ 10,799,000$ 3,652,786$ 34% 10,799,000$ 0$ 100% 10,799,000$
State Revenue 339,100 339,100 229,037 68% 339,100 0 100% 339,100
SUBTOTAL REVENUE 11,102,100$ 11,138,100$ 3,881,823$ 35% 11,138,100$ 0$ 100% 11,138,100$
Transfers-In (From Fund 10) 0 0 (100) (100) (100) 0
TOTAL INCOME 11,102,100$ 11,138,100$ 3,881,723$ 35% 11,138,000$ (100)$ 100% 11,138,100$
EXPENDITURES
Classified Salaries 27,483$ 29,197$ 7,672$ 26% 29,197$ 0$ 100% 29,197$
Other Outgo 11,074,617 11,108,903 3,912,431 35% 11,108,803 100 100% 11,108,903
TOTAL EXPENDITURES 11,102,100$ 11,138,100$ 3,920,103$ 35% 11,138,000$ 100$ 100% 11,138,100$
DIFFERENCE 0$ 0$ (38,380)$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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48 - STUDENT FINANCIAL AID FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Federal Revenue 13,728,257$ 13,728,257$ 6,242,020$ 45% 13,500,000$ (228,257)$ 98% 13,728,257$
State Revenue 761,350 761,350 500,795 66% 761,000 (350) 100% 761,350
SUBTOTAL REVENUE 14,489,607$ 14,489,607$ 6,742,815$ 47% 14,261,000$ (228,607)$ 98% 14,489,607$
Transfers-In (From Fund 10) 109,455 109,455 0 0% 0 (109,455) 0% 109,455
TOTAL INCOME 14,599,062$ 14,599,062$ 6,742,815$ 46% 14,261,000$ (338,062)$ 98% 14,599,062$
EXPENDITURES
Classified Salaries 37,511$ 37,511$ 0$ 0% 35,000$ 2,511$ 93% 37,511$
Other Outgo 14,561,551 14,561,551 6,778,167 47% 14,226,000 335,551 98% 14,561,551
TOTAL EXPENDITURES 14,599,062$ 14,599,062$ 6,778,167$ 46% 14,261,000$ 338,062$ 98% 14,599,062$
DIFFERENCE 0$ 0$ (35,352)$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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96 - SCHOLARSHIP AND LOAN AGENCY FUND
Consolidated ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 366,000$ 366,000$ 231,350$ 63% 353,500$ (12,500)$ 97% 366,000$
TOTAL INCOME 366,000$ 366,000$ 231,350$ 63% 353,500$ (12,500)$ 97% 366,000$
EXPENDITURES
Other Outgo 366,000$ 366,000$ 224,700$ 61% 353,500$ 12,500$ 97% 366,000$
TOTAL EXPENDITURES 366,000$ 366,000$ 224,700$ 61% 353,500$ 12,500$ 97% 366,000$
DIFFERENCE 0$ 0$ 6,650$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ 6,650$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0
NET FUND BALANCE, JUNE 30 0$ 0$ 6,650$ 0$ 0$ 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 78
96 - SCHOLARSHIP AND LOAN AGENCY FUND
San Jose City College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 200,000$ 200,000$ 115,984$ 58% 187,500$ (12,500)$ 94% 200,000$
TOTAL INCOME 200,000$ 200,000$ 115,984$ 58% 187,500$ (12,500)$ 94% 200,000$
EXPENDITURES
Other Outgo 200,000$ 200,000$ 111,834$ 56% 187,500$ 12,500$ 94% 200,000$
TOTAL EXPENDITURES 200,000$ 200,000$ 111,834$ 56% 187,500$ 12,500$ 94% 200,000$
DIFFERENCE 0$ 0$ 4,150$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ 4,150$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0
NET FUND BALANCE, JUNE 30 0$ 0$ 4,150$ 0$ 0$ 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
Page 79
96 - SCHOLARSHIP AND LOAN AGENCY FUND
Evergreen Valley College ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 166,000$ 166,000$ 115,366$ 69% 166,000$ 0$ 100% 166,000$
TOTAL INCOME 166,000$ 166,000$ 115,366$ 69% 166,000$ 0$ 100% 166,000$
EXPENDITURES
Other Outgo 166,000$ 166,000$ 112,866$ 68% 166,000$ 0$ 100% 166,000$
TOTAL EXPENDITURES 166,000$ 166,000$ 112,866$ 68% 166,000$ 0$ 100% 166,000$
DIFFERENCE 0$ 0$ 2,500$ 0$ 0$ 0$
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
% YTD % OF REVISED BUDGET
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 $95,763 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 second quarter are $2,650,880, which represent 75% 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 $4,181,748, which the Unrestricted General Fund 10 would be required to pay if not for the OPEB Trust Fund.
Page 81
Fund 85 - Long Term Debt - OPEB
-Pays debt service.
-Interfund transfer in from Fund 10 and 81 to cover debt service payment.
Estimated Debt Schedule:
Fiscal Capitalized TotalYear Interest Fund Fund 81 Fund 10 Debt Service
2009-2014* 3,535,415$ 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 $25k for Student Success Enhancement Fund 14).
-Interfund transfer out to Fund 85 for debt service payment.
Fund 10 - General Fund
-Interfund transfer out to Fund 85 for debt service payment beginning March 2013.
Fund 75 - OPEB Trust Fund
- Sell Bonds in May 2009 and deposit Bond proceeds generating long-term debt over 35 years.
- Receive monthly interest income from Bond.
- Receive monthly dividend income from Bond.
- Pay monthly bank fees.
- Pay consultant fees associated with Bond Administration as needed.
-Interfund transfer out to Fund 81 to reimburse District for the cost of retiree medical benefits.
Page 82
75 - OPEB TRUST FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 3,528,086$ 3,528,086$ 2,650,880$ 75% 5,333,920$ 1,805,834$ 151% 3,528,086$
TOTAL INCOME 3,528,086$ 3,528,086$ 2,650,880$ 75% 5,333,920$ 1,805,834$ 151% 3,528,086$
EXPENDITURES
Operating Expenses 217,563$ 217,563$ 95,763$ 44% 229,831$ (12,268)$ 106% 232,792$
SUBTOTAL EXPENDITURES 217,563$ 217,563$ 95,763$ 44% 229,831$ (12,268)$ 106% 232,792$
Transfers-Out (To Fund 81) 4,416,505 4,416,505 1,734,459 39% 4,176,638 239,867 95% 4,674,246
TOTAL EXPENDITURES 4,634,068$ 4,634,068$ 1,830,222$ 39% 4,406,469$ 227,599$ 95% 4,907,038$
DIFFERENCE (1,105,982)$ (1,105,982)$ 820,658$ -74% 927,451$ 2,033,433$ -84% (1,378,952)$
FUND BALANCE
Net Change in Fund Balance (1,105,982)$ (1,105,982)$ 820,658$ -74% 927,451$ 2,033,433$ -84% (1,378,952)$ Beginning Balance, July 1 45,591,545 45,591,545 45,591,545 100% 45,591,545 0 100% 46,518,996
NET FUND BALANCE, JUNE 30 44,485,563$ 44,485,563$ 46,412,203$ 104% 46,518,996$ 2,033,433$ 105% 45,140,044$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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81 - RETIREE BENEFIT FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
INCOME
Local Revenue 593,782$ 593,782$ 284,391$ 48% 593,782$ 0$ 100% 593,782$
SUBTOTAL REVENUE 593,782$ 593,782$ 284,391$ 48% 593,782$ 0$ 100% 593,782$
Transfers-In (From Fund 75) 4,416,505 4,416,505 1,734,459 39% 4,176,638 (239,867) 95% 4,674,246
TOTAL INCOME 5,010,287$ 5,010,287$ 2,018,850$ 40% 4,770,420$ (239,867)$ 95% 5,268,028$
EXPENDITURES
Employee Benefits (H&W) 4,421,615$ 4,421,615$ 2,090,874$ 47% 4,181,748$ 239,867$ 95% 4,674,246$
SUBTOTAL EXPENDITURES 4,421,615$ 4,421,615$ 2,090,874$ 47% 4,181,748$ 239,867$ 95% 4,674,246$
Transfers-Out (To Fund 85) 593,782 593,782 129,696 22% 593,782 0 100% 593,782
TOTAL EXPENDITURES 5,015,397$ 5,015,397$ 2,220,570$ 44% 4,775,530$ 239,867$ 95% 5,268,028$
DIFFERENCE (5,110)$ (5,110)$ (201,720)$ 3948% (5,110)$ 0$ 100% 0$
FUND BALANCE
Net Change in Fund Balance (5,110)$ (5,110)$ (201,720)$ 3948% (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$ (196,610)$ 0$ 0$ 0$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
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85 - LONG TERM DEBT OPEB FUND
Districtwide ADOPTEDBUDGET
REVISEDBUDGET
ACTUAL YTD ESTIMATED TOTALJune 30, 2018
VARIANCESavings or (Shortfall)
FY 2018-2019ESTIMATED BUDGET
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$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$
SUBTOTAL EXPENDITURES 2,477,542$ 2,477,542$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$
TOTAL EXPENDITURES 2,477,542$ 2,477,542$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$
DIFFERENCE 0$ 0$ (827,103)$ 0$ 0$ 0$
FUND BALANCE
Net Change in Fund Balance 0$ 0$ (827,103)$ 0$ 0$ 0$ Beginning Balance, July 1 19,224 19,224 19,224 100% 19,224 0 100% 19,224
NET FUND BALANCE, JUNE 30 19,224$ 19,224$ (807,879)$ -4202% 19,224$ 0$ 100% 19,224$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 85
APPENDICES
REVENUES
STATE APPORTIONMENTINFLATION FACTOR 1.56% 1.56% 2.51% 2.35% 2.57%GROWTH (WORKLOAD REDUCTION) 10.03% 5.37% 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% 4.94% 3.50% 3.50% 3.50%
ENROLLMENT FEERESIDENT $ 46 $ 46 $ 46 $ 46 $ 46 NON-RESIDENT $ 228 $ 228 $ 233 $ 233 $ 233
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
FY 2019-2020ESTIMATED
ASSUMPTIONS
FY 2017-2018SECOND QUARTER
FY 2018-2019ESTIMATED
ASSUMPTIONS
FY 2017-2018ADOPTED BUDGET
FY 2020-2021ESTIMATED
ASSUMPTIONS
Page 86
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT
BUDGET ASSUMPTIONS
FY 2019-2020ESTIMATED
ASSUMPTIONS
FY 2017-2018SECOND QUARTER
FY 2018-2019ESTIMATED
ASSUMPTIONS
FY 2017-2018ADOPTED BUDGET
FY 2020-2021ESTIMATED
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%
$ 58,254 $ 59,128 $ 59,128 $ 59,128 $ 59,128 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7
Blue CrossTwo Party
Blue 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 Step 1 of Range
Column III, Step 4 $ 76,309 $ 77,454 $ 77,454 $ 77,454 $ 77,454
Column III, Step 4
Step 1 of RangeBlue CrossTwo Party
Blue CrossTwo Party
Page 87
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT
BUDGET ASSUMPTIONS
FY 2019-2020ESTIMATED
ASSUMPTIONS
FY 2017-2018SECOND QUARTER
FY 2018-2019ESTIMATED
ASSUMPTIONS
FY 2017-2018ADOPTED BUDGET
FY 2020-2021ESTIMATED
ASSUMPTIONS
EXPENDITURES (CONTINUED)
HEALTH AND WELFARE PREMIUMS (CHANGE)BLUE CROSS -8.51% -8.51% 5.90% 5.90% 5.90%KAISER 5.88% 5.88% 5.50% 5.50% 5.50%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%
HIGH IMPACT PROGRAMSACA CADILLAC TAX
300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 0$ 0$ 0$ 0$ 0$
Page 88
BeginningFund Balance
TotalRevenue
FundsAvailable
TotalExpenditures
EndingFund Balance
15,563,747 112,291,585 127,855,332 112,270,568 21,017 15,584,764
750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0
1,075,982 779,305 1,855,287 1,192,235 663,052
12,799 1,348,059 1,360,858 1,360,858 0 8,360 1,455,730 1,464,090 1,446,580 17,510
26,916 30,013,277 30,040,193 30,020,836 19,357 36,057 535,014 571,071 571,072 (1)
17,473,861 146,447,970 163,921,831 146,887,149 17,034,682
4,237,743 3,089,133 7,326,876 1,931,407 5,395,469 22,226,247 416,132 22,642,379 9,079,996 13,562,383
6,923,065 23,183 6,946,248 6,946,248 0 45,069,351 288,562 45,357,913 27,247,962 18,109,951
(626,341) 100,000,000 99,373,659 717,963 98,655,696 0 25,399,000 25,399,000 25,399,000 0 0 1,220,880 1,220,880 1,220,880 0
88,809 75,142 163,951 138,580 25,371 0 0 0 0 0
45,591,545 5,333,920 50,925,465 4,406,469 46,518,996 5,110 4,770,420 4,775,530 4,775,530 0
19,224 2,477,542 2,496,766 2,477,542 19,224 0 353,500 353,500 353,500 0
123,534,753 143,447,414 266,982,167 84,695,077 182,287,090
141,008,614 289,895,384 430,903,998 231,582,226 199,321,772
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
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 Fund85 - 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
Page 89
BeginningFund Balance
TotalRevenue
FundsAvailable
TotalExpenditures
EndingFund Balance
15,584,764 115,652,158 131,236,922 113,494,775 2,157,383 17,742,147
750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0
663,052 771,846 1,434,898 1,434,897 1
0 1,466,110 1,466,110 1,466,110 0 17,510 1,929,407 1,946,917 1,898,051 48,866 19,357 32,522,616 32,541,973 32,515,058 26,915
(1) 618,344 618,343 618,344 (1)
17,034,682 152,985,481 170,020,163 151,452,235 18,567,928
5,395,469 2,249,228 7,644,697 7,644,697 0 13,562,383 416,132 13,978,515 13,978,517 (2)
0 0 0 0 0 18,109,951 100,000 18,209,951 18,209,950 1 98,655,696 648,000,000 746,655,696 746,655,696 0
0 25,737,162 25,737,162 25,737,162 0 0 1,250,000 1,250,000 1,250,000 0
25,371 75,000 100,371 100,371 0 0 0 0 0 0
46,518,996 3,528,086 50,047,082 4,907,038 45,140,044 0 5,268,028 5,268,028 5,268,028 0
19,224 2,477,542 2,496,766 2,477,542 19,224 0 366,000 366,000 366,000 0
182,287,090 689,467,178 871,754,268 826,595,001 45,159,267
199,321,772 842,452,659 1,041,774,431 978,047,236 63,727,195
10 - General Fund
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTESTIMATED FUND BALANCES
FY 2018-2019
Fund Description
UNRESTRICTED GENERAL FUNDS
36 - Capital Projects
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
Ending Fund Balance
OTHER FUNDS
11 - Parking
17 - Categorical/Grants16 - Workforce Institute
Total General Funds
RESTRICTED GENERAL FUNDS
18 - Student Health Fees
15 - Facility Rental
12 - Financial Stabilization Fund
70 - Cafeteria
Total Other Funds
GRAND TOTAL
72 - Child Development75 - OPEB Trust Fund81 - Retiree Benefits Fund85 - L/T Debt OPEB Fund96 - Scholarship & Loan Agency
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.
18 - Student Health Fees
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
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
45 - GO Bond - Measure X-A
Subtotal Capital/Bond Project Funds
70 - Cafeteria
Subtotal Special Revenue Fund
Page 91
Full Time Part Time Academic Classified228,520 147,714 160,358 27,811 59,081 15,769 639,253
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%
CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct.
18 - Student Health Fees
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES ONLY - 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
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
45 - GO Bond - Measure X-A
Subtotal Capital/Bond Project Funds
70 - Cafeteria
Subtotal Special Revenue Fund
Page 92
Full Time Part Time Academic Classified40,696 15,732 39,658 5,090 14,611 3,133 118,920
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%
CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct.
18 - Student Health Fees
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF BENEFITS ONLY (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
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
45 - GO Bond - Measure X-A
Subtotal Capital/Bond Project Funds
70 - Cafeteria
Subtotal Special Revenue Fund
Page 93
Full Time Part Time Academic Classified172,574 104,773 76,929 12,654 28,344 7,270 402,544
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.
18 - Student Health Fees
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY 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
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
45 - GO Bond - Measure X-A
Subtotal Capital/Bond Project Funds
70 - Cafeteria
Subtotal Special Revenue Fund
Page 94
Full Time Part Time Academic Classified146,487 94,688 61,676 10,696 22,724 6,065 342,336
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%
AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.
18 - Student Health Fees
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES ONLY - 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
Subtotal Special Revenue Fund
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
Subtotal Capital/Bond Project Funds
70 - Cafeteria
45 - GO Bond - Measure X-A
Page 95
Full Time Part Time Academic Classified26,087 10,085 15,253 1,958 5,620 1,205 60,208
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%
AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.
18 - Student Health Fees
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF BENEFITS ONLY (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
Subtotal Special Revenue Fund
Total
Subtotal General Funds
36 - Capital Projects
44 - GO Bond - Measure G 2010-D
Subtotal Capital/Bond Project Funds
70 - Cafeteria
45 - GO Bond - Measure X-A
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 P1
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 6,592 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 5,359
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 11,951
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 6,592 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 5,359
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 11,951
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% 55.16%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% 44.84%
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% 55.16%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% 44.84%
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% 55.16%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% 44.84%
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 6,592
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 5,359
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
ACTUAL YTDESTIMATED TOTAL
June 30, 2018VARIANCE
Savings or (Shortfall)FY 2018-2019
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 2,892 4% 60,800 14,200 81% 75,000 75,000 6731 Human Resources Districtwide 155,000 155,000 65,544 42% 155,000 0 100% 155,000 155,000
SUBTOTAL - FUND 10 240,000$ 240,000$ 68,436$ 29% 215,800$ 24,200$ 90% 240,000$ 240,000$
FUND 16 - WORKFORCE INSTITUTE 6820 Workforce Institute 500$ 500$ 0$ 0% 0$ 500$ 0% 500$ 500$
SUBTOTAL - FUND 16 500$ 500$ 0$ 0% 0$ 500$ 0% 500$ 500$
FUND 36 - CAPITAL PROJECTS FUND7120 Facilities & Planning 100,000$ 104,023$ 64,604$ 62% 104,023$ 0$ 100% 100,000$ 100,000$
SUBTOTAL - FUND 31 100,000$ 104,023$ 64,604$ 62% 104,023$ 0$ 100% 100,000$ 100,000$
FUND 42 - GENERAL OBLIGATION BOND - MEASURE G 2010 B7101 Scheduled Maintenance 0$ 5,000$ 0$ 0% 5,000$ 0$ 100% 5,000$ 5,000$
SUBTOTAL - FUND 32 0$ 5,000$ 0$ 0% 5,000$ 0$ 100% 5,000$ 5,000$
FUND 43 - GENERAL OBLIGATION BOND - MEASURE G 2010 C7193 Legal Fees/Districtwide 0$ 2,735$ 2,735$ 100% 2,735$ 0$ 100% 0$ 0$
SUBTOTAL - FUND 41 0$ 2,735$ 2,735$ 100% 2,735$ 0$ 100% 0$ 0$
FUND 44 - GENERAL OBLIGATION BOND - MEASURE G 2010 D7193 Legal Fees / Districtwide 38,746$ 17,746$ 165$ 1% 17,746$ 0$ 100% 17,746$ 0$ 7101 Scheduled Maintenance 0 15,000 0 0% 15,000 0 100% 15,000 0 7144 Site Accquisition 0 1,000 0 0% 1,000 0 100% 1,000 0
SUBTOTAL - FUND 44 38,746$ 33,746$ 165$ 0% 33,746$ 0$ 100% 33,746$ 0$
TOTAL DISTRICTWIDE LEGAL 379,246$ 386,004$ 135,940$ 35% 361,304$ 24,700$ 94% 379,246$ 345,500$
% YTD % OF REVISED BUDGET
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017
Page 99
Page 100
Page 101
December 31, 2017Assets
Current AssetsCash and investments 1,504,374$ Receivables 17,865 Other current assets 16,751 Total current assets 1,538,990
Noncurrent AssetsFurniture and Equipment 1,945 Less: Accumulated Depreciation (1,945) Fixed Assets, net -
Total Assets 1,538,990$
LiabilitiesCurrent liabilitiesAccounts payable 5,713$ Sales tax 1,896 Payroll taxes 53 Funds held for others ASB 69,748 Total current liabilities 77,409$
Net Assets Unrestricted (416,657)$
Temporarily restricted (Scholarship and Trust) 1,169,382 Permanently restricted (Endowment) 708,855 Total net assets 1,461,581$
Liabilities and net assets 1,538,990$
Statement of Net Assets
Page 102
Page 103
State Residents(and Nonresidents Attending
Noncredit Courses)
Attendance FTES Factored FTES
Summer Intersession (Summer 2017 Only)
1. Noncredit (Parts IV.A.1 + VII.A.3) 14.64 14.64
2. Credit (Parts III.A.1 + VI.A.1) 1,024.97 1,024.97
Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00
2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 0.00 0.00
Primary Terms (Exclusive of Summer Intersession)
1. Census Procedure Courses
(a) Weekly Census Contact Hours (Part II) 8,921.99 8,921.99
(b) Daily Census Contact Hours (Part III) 732.14 743.56
2. Actual Hours of Attendance Procedure Courses
(a) Noncredit (Part IV.C) 119.19 119.90
(b) Credit (Part IV.D) 165.25 168.01
3. Alternative Attendance Accounting Procedure Courses
(a) Weekly Census Procedure Courses (Part V)(Credit) 769.86 769.86
(b) Daily Census Procedure Courses (Part V)(Credit) 203.74 203.74
(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00
Total FTES
Total Credit FTES 11,817.95 11,832.13
Total Noncredit FTES 133.83 134.54
Total FTES 11,951.78 11,966.67
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART I. FULL-TIME EQUIVALENT STUDENTS
Supplemental Information FTES
Inservice Training Courses 0.00
Basic Skills Courses and Immigrant Education (Noncredit) 71.66
Basic Skills Courses and Immigrant Education (Credit) 721.27
Page 1 of 11Report Created: 1/16/2018 5:18:31 PM
Page 104
Nonresidents
Attendance FTES Factored FTES
Summer Intersession (Summer 2017 Only)
1. Noncredit (Parts IV.A.1 + VII.A.3) 0.00 0.00
2. Credit (Parts III.A.1 + VI.A.1) 101.97 101.97
Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00
2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 0.00 0.00
Primary Terms (Exclusive of Summer Intersession)
1. Census Procedure Courses
(a) Weekly Census Contact Hours (Part II) 663.47 663.47
(b) Daily Census Contact Hours (Part III) 80.27 82.03
2. Actual Hours of Attendance Procedure Courses
(a) Noncredit (Part IV.C) 0.00 0.00
(b) Credit (Part IV.D) 6.63 6.74
3. Alternative Attendance Accounting Procedure Courses
(a) Weekly Census Procedure Courses (Part V)(Credit) 42.23 42.23
(b) Daily Census Procedure Courses (Part V)(Credit) 1.81 1.81
(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00
Total FTES
Total Credit FTES 896.38 898.25
Total Noncredit FTES 0.00 0.00
Total FTES 896.38 898.25
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART I. FULL-TIME EQUIVALENT STUDENTS
Page 2 of 11Report Created: 1/16/2018 5:18:31 PM
Page 105
Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. First Primary Term
1. 1st CW Day 109,385.88 8,057.50
2. 1st CW Extended Day 34,296.58 2,627.24
B. Second Primary Term
1. 1st CW Day 0.00 0.00
2. 1st CW Extended Day 0.00 0.00
C. Third Primary Term
1. 1st CW Day 0.00 0.00
2. 1st CW Extended Day 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART II. STUDENT CONTACT HOURS OF WEEKLY CENSUS PROCEDURE COURSES
Calculated FTES Resident FTES Nonresident FTES
First Period Report Part 1.C.(1)(a) 8,921.99 663.47
Second Period Report Part 1.C.(1)(a)
Annual Period Report Part 1.C.(1)(a)
ReCal Period Report Part 1.C.(1)(a)
Page 3 of 11Report Created: 1/16/2018 5:18:31 PM
Page 106
Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. Summer Intersession Courses (Summer 2017 Only)
1. 1st CD 428,457.60 43,151.70
B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. 1st CD 0.00 0.00
C. July 1 - December 31, 2017 (Exclusive of Summer Intersession)
1. 1st CD Day 98,398.20 10,884.00
2. 1st CD Extended Day 29,725.80 3,162.30
January 1 - April 15, 2018
3. 1st CW Day 0.00 0.00
4. 1st CW Extended Day 0.00 0.00
April 16 - June 30, 2018
5. 1st CW Day 0.00 0.00
6. 1st CW Extended Day 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART III. STUDENT CONTACT HOURS OF DAILY CENSUS PROCEDURE COURSES
Calculated FTES Resident FTES Nonresident FTES
Part 1.A.(2) 816.11 82.20
Part 1.B.(2) 0.00 0.00
First Period Report Part 1.C.(1)(b) 732.14 80.27
Part 1.A.(2)
Part 1.B.(2)
Second Period Report Part 1.C.(1)(b)
Part 1.A.(2)
Part 1.B.(2)
Annual Period Report Part 1.C.(1)(b)
Part 1.A.(2)
Part 1.B.(2)
ReCal Period Report Part 1.C.(1)(b)
Page 4 of 11Report Created: 1/16/2018 5:18:31 PM
Page 107
Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58003.1(e), 58007
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. Summer Intersession Courses (Summer 2017 Only)
1. Noncredit Courses 7,688.50 0.00
2. Credit Courses 6,431.50 1,584.40
B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. Noncredit Courses 0.00 0.00
2. Credit Courses 0.00 0.00
C. Noncredit Courses (Exclusive of Summer Intersession)
1. July 1 - December 31, 2017 31,288.20 0.00
2. January 1 - April 15, 2018 0.00 0.00
3. April 16 - June 30, 2018 0.00 0.00
D. Credit Courses (Exclusive of Summer Intersession)
1. July 1 - December 31, 2017 Day 6,940.70 278.30
2. July 1 - December 31, 2017 Extended Day 0.00 0.00
3. January 1 - April 15, 2018 Day 0.00 0.00
4. January 1 - April 15, 2018 Extended Day 0.00 0.00
5. April 16 - June 30, 2018 Day 0.00 0.00
6. April 16 - June 30, 2018 Extended Day 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE
Page 5 of 11Report Created: 1/16/2018 5:18:31 PM
Page 108
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE
Calculated FTES Resident FTES Nonresident FTES
Part 1.A.(1) 14.64 0.00
Part 1.A.(2) 12.25 3.02
Part 1.B.(1) 0.00 0.00
Part 1.B.(2) 0.00 0.00
Part 1.C.(2)(a) 119.19 0.00
First Period Report Part 1.C.(2)(b) 165.25 6.63
Part 1.A.(1)
Part 1.A.(2)
Part 1.B.(1)
Part 1.B.(2)
Part 1.C.(2)(a)
Second Period Report Part 1.C.(2)(b)
Part 1.A.(1)
Part 1.A.(2)
Part 1.B.(1)
Part 1.B.(2)
Part 1.C.(2)(a)
Annual Period Report Part 1.C.(2)(b)
Part 1.A.(1)
Part 1.A.(2)
Part 1.B.(1)
Part 1.B.(2)
Part 1.C.(2)(a)
ReCal Period Report Part 1.C.(2)(b)
Page 6 of 11Report Created: 1/16/2018 5:18:31 PM
Page 109
Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009,58009.5
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. First Primary Term
1. 1st CW Day 11,455.00 618.00
2. 1st CW Extended Day 943.00 62.00
B. Second Primary Term
1. 1st CW Day 0.00 0.00
2. 1st CW Extended Day 0.00 0.00
C. Third Primary Term
1. 1st CW Day 0.00 0.00
2. 1st CW Extended Day 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART V. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE WEEKLY CENSUS
Calculated FTES Resident FTES Nonresident FTES
First Period Report Part 1.C.(3)(a) 769.86 42.23
Second Period Report Part 1.C.(3)(a)
Annual Period Report Part 1.C.(3)(a)
ReCal Period Report Part 1.C.(3)(a)
Page 7 of 11Report Created: 1/16/2018 5:18:31 PM
Page 110
Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009.5
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. Summer Intersession Courses (Summer 2017 Only)
1. 1st CD 103,219.75 8,793.85
B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. 1st CD 0.00 0.00
C. July 1 - December 31, 2017 (Exclusive of Summer Intersession)
1. 1st CD Day 51,589.50 454.10
2. 1st CD Extended Day 1,890.80 20.00
January 1 - April 15, 2018
3. 1st CW Day 0.00 0.00
4. 1st CW Extended Day 0.00 0.00
April 16 - June 30, 2018
5. 1st CW Day 0.00 0.00
6. 1st CW Extended Day 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART VI. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE DAILY CENSUS
Calculated FTES Resident FTES Nonresident FTES
Part 1.A.(2) 196.61 16.75
Part 1.B.(2) 0.00 0.00
First Period Report Part 1.C.(3)(b) 203.74 1.81
Part 1.A.(2)
Part 1.B.(2)
Second Period Report Part 1.C.(3)(b)
Part 1.A.(2)
Part 1.B.(2)
Annual Period Report Part 1.C.(3)(b)
Part 1.A.(2)
Part 1.B.(2)
ReCal Period Report Part 1.C.(3)(b)
Page 8 of 11Report Created: 1/16/2018 5:18:31 PM
Page 111
Reference:Education Code Sections 66700, 70901, 84750, 84757Title 5 Sections 58003.1(f)(2), 55200, 55230, 55250
Contact Hoursof State Residents
Contact Hoursof Nonresidents
(ECS 76140)*
A. Summer Intersession Courses (Summer 2017 Only)
1. 1st CD 0.00 0.00
2. 2nd CD 0.00 0.00
3. Average 0.00 0.00
B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)
1. 1st CD 0.00 0.00
2. 2nd CD 0.00 0.00
3. Average 0.00 0.00
C. July 1 - December 31, 2017 (Exclusive of Summer Intersession)
1. 1st CD Day 0.00 0.00
2. 1st CD Extended Day 0.00 0.00
3. 2nd CD Day 0.00 0.00
4. 2nd CD Extended Day 0.00 0.00
5. Average 0.00 0.00
January 1 - April 15, 2018
6. 1st CW Day 0.00 0.00
7. 1st CW Extended Day 0.00 0.00
8. 2nd CD Day 0.00 0.00
9. 2nd CD Extended Day 0.00 0.00
10. Average 0.00 0.00
April 16 - June 30, 2018
11. 1st CW Day 0.00 0.00
12. 1st CW Extended Day 0.00 0.00
13. 2nd CD Day 0.00 0.00
14. 2nd CD Extended Day 0.00 0.00
15. Average 0.00 0.00
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit
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Page 112
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit
Calculated FTES Resident FTES Nonresident FTES
Part 1.A.(1) 0.00 0.00
Part 1.B.(1) 0.00 0.00
First Period Report Part 1.C.(3)(c) 0.00 0.00
Part 1.A.(1)
Part 1.B.(1)
Second Period Report Part 1.C.(3)(c)
Part 1.A.(1)
Part 1.B.(1)
Annual Period Report Part 1.C.(3)(c)
Part 1.A.(1)
Part 1.B.(1)
ReCal Period Report Part 1.C.(3)(c)
Page 10 of 11Report Created: 1/16/2018 5:18:31 PM
Page 113
California Community Colleges
2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1
District: San Jose-Evergreen
CAREER DEVELOPMENT AND COLLEGE PREPARATION Noncredit FTES
Control Number Course ID Course Title Total FTES Number of Sections
Total
Page 11 of 11Report Created: 1/16/2018 5:18:31 PM
Page 114
Fund 10 Property TaxesDate: 11/8/17
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$ 423,000$ 437,805$ 453,128$ 468,987$ 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$ 78,852,000$ 81,611,820$ 84,468,234$ 87,424,622$ Unitary & Railroad 10-99-9999-35801/35802-48811 750,129$ 759,340$ 781,227$ 835,518$ 784,940$ 887,493$ 948,000$ 981,180$ 1,015,521$ 1,051,064$ Supplemental 10-99-9999-00000-48812 1,036,408$ 1,094,646$ 1,576,415$ 2,782,207$ 2,760,982$ 3,050,905$ 2,593,000$ 2,683,755$ 2,777,686$ 2,874,905$ Unsecured 10-99-9999-00000-48813 5,031,419$ 5,674,655$ 5,553,491$ 5,911,482$ 6,192,370$ 6,111,771$ 6,581,000$ 6,811,335$ 7,049,732$ 7,296,473$ 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$ 1,892,400$ 1,958,634$ 2,027,186$ 2,098,138$
RDA Residual 10-99-9999-00000-48819 -$ 1,387,421$ 1,381,970$ 1,693,148$ 2,068,219$ 2,249,086$ 2,417,000$ 2,501,595$ 2,589,151$ 2,679,771$ Total 63,915,559$ 65,968,985$ 71,556,493$ 78,911,927$ 84,095,235$ 89,294,528$ 93,706,400$ 96,986,124$ 100,380,638$ 103,893,960$
Overall % Changed compared to prior year. 2.57% 3.21% 8.47% 10.28% 6.57% 6.18% 4.94% 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
SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT
Historical Review and Basis for Future Budgeting
Property Taxes
Page 115
FY17-18 Apportionment Base FundedFTES 5.37% FTES Fund Rate FY17/18
FY 16/17 Growth FY17/18 FundingCredit 11,226.90 591.05 11,817.95 $5,093.89 60,199,337Non-Credit 116.03 17.80 133.83 $3,050.00 408,182Total 11,342.93 608.85 11,951.78 60,607,519
FY17-18FTES Allocation 60,607,519Basic Allocation 7,299,702 (Per State Advance Apportionment 7/18/17_Exh. C)Full-Time Faculty Hiring 735,349 (Per State Advance Apportionment 1/9/18_Exh. A)CCCCO Adjustment 10,539,280 (State currently assumes full restoration in FTES)Total Revenue Entitlement 79,181,850
Estimated Property Taxes 93,706,400 (County Data 11-8-17)Est. Education Protection Account (Prop 30) 1,195,178Est. Student Enrollment Fee 5,715,826Total Estimated Local/Prop 30 Revenue 100,617,404Excess Funds Over Revenue Entitlement 21,435,555
FY18-19 Apportionment Base Funded Est.FTES 1.00% FTES Fund Rate FY18/19
FY 17/18 Growth FY18/19 2.51% Inflation FundingCredit 11,817.95 118.18 11,936.13 $5,221.75 62,327,444Non-Credit 133.83 1.34 135.17 $3,126.56 422,611Total 11,951.78 119.52 12,071.30 62,750,055
FY18-19FTES Allocation 62,750,055Basic Allocation 7,299,702 (Based upon Prior Year)Full-Time Faculty Hiring 735,349 (Based upon Prior Year)Total Revenue Entitlement 70,785,106
Estimated Property Taxes 96,986,124 (3.50% increase over last year)Est. Education Protection Account 1,207,130 (Prop 30 transitions to Prop 55)Est. Student Enrollment Fee 5,772,985 (1% increase over last year less 2%)Total Estimated Local/Prop 30 & 55 Revenue 103,966,239Excess Funds Over Revenue Entitlement 33,181,133
Page 116
FY19-20 Apportionment Base Funded Est.FTES 1.00% FTES Fund Rate FY19/20
FY 18/19 Growth FY19/20 2.35% Inflation FundingCredit 11,936.13 119.36 12,055.49 $5,344.46 64,430,060Non-Credit 135.17 1.35 136.52 $3,200.03 436,868Total 12,071.30 120.71 12,192.01 64,866,928
FY19-20FTES Allocation 64,866,928Basic Allocation 7,299,702 (Based upon Prior Year)Full-Time Faculty Hiring 735,349 (Based upon Prior Year)Total Revenue Entitlement 72,901,979
Estimated Property Taxes 100,380,638 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,219,201 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,830,715 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 107,430,554Excess Funds Over Revenue Entitlement 34,528,575
FY20-21 Apportionment Base Funded Est.FTES 1.00% FTES Fund Rate FY20/21
FY 19/20 Growth FY20/21 2.57% Inflation FundingCredit 12,055.49 120.55 12,176.05 $5,481.81 66,746,772Non-Credit 136.52 1.37 137.89 $3,282.27 452,576Total 12,192.01 121.92 12,313.93 67,199,348
FY19-20FTES Allocation 67,199,348Basic Allocation 7,299,702 (Based upon Prior Year)Full-Time Faculty Hiring 735,349 (Based upon Prior Year)Total Revenue Entitlement 75,234,399
Estimated Property Taxes 103,893,961 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,231,393 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,889,023 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 111,014,377Excess Funds Over Revenue Entitlement 35,779,977
Page 117