AGENDA  

I. Call to order   II. Approval of Minutes – October 17, 2017  – Page 2 

                                                         III. Old Business   

  IV.       New Business  

 

1. Finance Dashboard – October 31, 2017 –Page 5    2. 2017‐18 Revenues & Expenditures – Key Item Report – October 31, 2017 –Page 9    3. 2016‐17 Revenues & Expenditures – Key Item Report – August 31, 2017 (Preliminary)– Page 17   4. Vendor Report – November 7, 2017 – Page 26     5. Monthly Full‐Time Vacancy Report – Page 28  6. Employer Liability Maximum Monitoring Report – Page 30  7. STEM Building Project – Page 32    8. Monthly Project/Facility Status Report – Page 33 9. Facility Rentals – October 2017 – Page 35 

 V. Special Items – Requiring Board of Trustee Approval 

 

1. Disposal of Material – October 2017 – Page 37 

   VI.       Other 

 

   VII.      Next Meeting – December ____, 2017 

Committee Meeting:  Financial Health   

Date: November 21, 2017 

Committee Chair:  Tim Callan   

 

 

  

 

MINUTES  

I. Call to order  Meeting called to order at 4:07 pm. 

 II. Approval of Minutes – September 19, 2017 ‐ Motion by VP D’Aquino, seconded by Provost Washousky 

and carried to approve September 19, 2017 meeting minutes.                                                       III. Old Business    IV.       New Business  

 

1. Finance Dashboard – September 30, 2017 – It is early in the new fiscal year and initial 2017‐ 2018 budget numbers were reviewed and compared with the previous year.   There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

2. 2017‐18 Revenues & Expenditures – Key Item Report – September 30, 2017 – Figures to date show that we are .27% above our budget goal in fall enrollment. That is still lower than the prior year, meaning enrollment  is still  lower, even  if meeting  the  lowered budget target  for 2017‐2018.  Our ECC Excels goal is not aligned with the budget and will need adjustment.  We have better modeling than  in the past 2 years and will be able to be more accurate  in the future.  Discussion was had regarding uncollectible bad debt.  It is still early in the fiscal year and more accurate figures will be available by the November meeting.   

3. 2016‐17 Revenues & Expenditures  – Key  Item Report  – August  31,  2017  (Preliminary) –  In response to the low summer enrollment it is that noted in the past UB students could take a course they did poorly on at UB at ECC in the summer and raise their grades.  UB no longer will allow that practice.  It is also noted that Buff State is offering more and more summer classes.  It is expected that Drescher and Malecki will begin their field work in late November or early December.   There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

4. Vendor Report – October 11, 2017 ‐ Trustee Krakowiak suggested we reach out to Athletics to see if the geese patrol was worth the money or not.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information.   

5. Monthly Full‐Time Vacancy Report ‐ Trustee Callan asked if there was a general sense of what positions will be filled and when.  Executive VP Pietkiewicz indicated management was trying 

Committee Meeting:  Financial Health – City Campus   

Date: October 17, 2017 – 4:00 pm 

Committee Chair:  Tim Callan  Minutes taken by:  Pam Stachowski 

Attendees:  Tim Callan‐BOT member, Rebecca Krakowiak‐BOT member, Dan Hocoy‐President, Mike Pietkiewicz‐Exec. VP Operations, Rick Washousky‐Provost/Exec. VP, Krista Woods‐Chief Accountant,  Erik D’Aquino‐VP Enrollment Management,  Fabio Escobar‐Vice Provost Institutional Research Assessment Accreditation and Planning, Nora Clark‐VP Student Affairs, Meena Lakhavani‐CIO Vice Provost, Sue Holdaway‐Executive Director Auxiliary Services 

2

 

 

not to just hire and replace, but to rethink what would be most beneficial.   To analyze every vacancy  and  supply  rationale  why  it  is  being  filled.  Positions  that  will  be  filled  shortly  are: Director of Building and Grounds, Chief Administrative and Financial Officer, and Director of Alumni Relations.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

6. Employer Liability Maximum Monitoring Report – LMHF reports that as of 8/31/17 there is a total surplus of $1.9 million.  Chief Accountant Woods and AVP of Human Resources Cleveland met with John Berger from Lawley Insurance, consultant to LMHF.  ECC’s 2018 rate will remain the same for active employees, retiree rates will decrease 8.0% and post‐65 rates will increase 1.0%.   There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

7. STEM Building Project ‐ Project remains on target.  Occupancy is being coordinated so that final exams are not affected.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

8. Monthly Project/Facility Status Report ‐ EVP Pietkiewicz reported on a meeting with the County Department of Public Works and Bob Keating, Erie Co. Director of Budget and Management. The only project that was on hold was because of the STEM project and had been started in 2016.  Natalie Tan reviews these capital projects reports and has matched them with the State projects.  Vice  Provost  Escobar  reported  on  planning  for  north  campus  capital  projects  for  2018‐19.  Submissions are due to the County by April 1st.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

9. Facility Rentals – September 2017 ‐ There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

10. 2017‐18 Capital Chargeback Analysis ‐ Current analysis shows a negative again for ECC.  Chief Accountant Woods indicated SUNY is trying a new methodology and by 2019 there should be a change, but the effect on ECC is unknown at this time. There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for information. 

11. ITS Budget  Transfer  ‐  CIO  Lakhavani  reported  that  the  IT  budget was  reduced by  almost  $2 million  creating  a  serious  shortfall  necessitating  budget  transfers.  Provost  Washousky  had $298,000 available a contractual fund.  The transferred money will be used for, among other things,  IT  Security Updates,  Fiber Optic  classroom, Disaster Recovery/Fire Wall, Consultation Services, Cisco replacement upgrades and security rate insurance for the college. Discussions are planned for  long term budget needs and budgeting planning for the 2018‐19 fiscal year will commence earlier than in previous years.  There were no edits to the report and the  item  will  be  placed  on  the  Financial  Health  section  of  the  October  BOT  agenda  for information. 

12. Auxiliary Services Corporation a. ASC Corporate Resolution (Secretary’s Certificate) to reallocate the restricted reserves 

held by ECC – Executive Director Holdaway reported on the request to reallocate funds.  

Funds will be used in the City Cafeteria.  The ASC Board of Directors has approved this 

and it is for information only to ECC. 

The following items were reviewed and had no edits and they will be placed on the Financial 

Health section of the October BOT agenda for information. 

b. ASC Summary Report on Student Activity Fees (2016/17)  

c. ASC Summary of Excess Activity Fee Restricted Account 

d. ASC Agreement Exhibit A for 2017/18 

e. ASC Agreement Article 4 – Facilities Payment to ECC from 16/17 fiscal year  

 V. Special Items – Requiring Board of Trustee Approval 

 

3

 

 

1. Disposal of Material – October 2017 ‐ There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for approval. 

2. Drescher & Malecki LLP —Annual Audit Services ‐ EVP Pietkiewicz indicated the RFP review committee had decided to continue with Drescher and Malecki.  This item and resolution will be placed on the Financial Health section of the October BOT agenda for approval. 

3. Approval of Petty Cash Expenditures —September 2017 ‐ Caution was urged with petty cash accounts to avoid any possible fraud issues.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for approval 

4. Troy & Banks, Inc. — Consulting, Utility and Telecommunications Audit ‐ This company will come in and audit ECC’s telecommunication billings, invoices, etc. to determine if there has been any overcharging.  There were no edits to the report and the item will be placed on the Financial Health section of the October BOT agenda for approval. 

   VI.       Other 

   VII.      Next Meeting – November 21, 2017, 4:00 pm, City Campus, President’s Board Room 

               Meeting adjourned 5:35 pm 

 

4

Category YTD Budget YTD ActualYTD Actual vs 

Budget Variance

% YTD Actual vs Budget Variance

Status Category YTD Budget YTD ActualYTD Budget vs 

Actual Variance

% YTD Budget vs Actual Variance

Status

Operating Revenue 35,250,290$     35,302,280$     51,991$            0.15% Operating Expenses 19,115,250$    17,378,239$    1,737,011$      9.09%

Operating Revenue Detail Operating Expenses Detail

Category YTD Budget YTD ActualYTD Actual vs 

Budget Variance

% YTD Actual vs Budget Variance

Status Category YTD Budget YTD ActualYTD Budget vs 

Actual Variance

% YTD Budget vs Actual Variance

Status

Student Tuition 21,466,387$     20,865,070$     (601,318)$        ‐2.88% Personal Services 10,047,454$    9,146,488$      900,966$         8.97%State Aid 7,575,348         7,512,851         (62,497)            ‐0.83% Fringe Benefits 5,155,793        5,167,652       (11,858)            ‐0.23%Erie County Contribution ‐                      ‐                      ‐                    0.00% Other Expenses 3,408,003        2,765,853       642,150           18.84%Other Revenues 4,641,869         5,244,144         602,275           11.48% Equipment 504,000            298,247           205,753           40.82%Non Credit Fees 150,601             306,841             156,240           50.92%Out of County Charges 1,416,084         1,373,375         (42,709)            ‐3.11%Fund Used Balance ‐                      ‐                      ‐                    n/a

Status Status% Variance >= 0.00% % of Variance >= 0.00%% Variance < 0.00% and > ‐5.00% % of Variance < 0.00% and > ‐5.00%% Variance <= ‐5.00% % of Variance <= ‐5.00%

Erie Community College Finance Dashboard10/31/2017

Description Description

Operating Revenues17‐18 YTD Actuals vs YTD Budget

Operating Expenses17‐18 YTD Actuals vs YTD Budget

5

Budget17-18

Budget %17-18

Revenue17-18

Revenue %17-18

Student Tuition $43,808,954 39.52% $20,865,070 59.10%

Operating Revenues:

Operating Expenses:

Erie CountyContribution $18,054,317 16.29% $0 0.00%Sub-total 2017 to 2018 $92,164,664 83.15% $28,377,921 80.39%

Budget16-17

Budget %16-17

Revenue16-17

Revenue %16-17

Student Tuition $43,665,686 40.24% $20,683,131 59.15%

State Aid $30,643,029 28.24% $7,597,478 21.73%

Erie CountyContribution $18,054,317 16.64% $0 0.00%Sub-total 2016 to 2017 $92,363,032 85.11% $28,280,609 80.88%

RevenueVariance

17-18 to 16-17

Revenue %Variance

17-18 to 16-17$181,939 0.88%($84,627) -1.11%

0 #DIV/0

$97,312 0.34%

Other Revenues $11,321,632 10.21% $5,244,144 14.85% Other Revenues $11,625,400 10.71% $5,139,043 14.70%

NonCredit Fees $798,000 0.72% $306,841 0.87% NonCredit Fees $692,000 0.64% $70,974 0.20%

Out Of County charges $2,889,967 2.61% $1,373,375 3.89%

Out Of County charges $2,590,000 2.39% $1,474,555 4.22%

Fund BalanceUsed $3,671,721 3.31%

Fund BalanceUsed $1,250,000 1.15% 0.00%

Sub-total 2016 to 2017 $16,157,400 14.89% $6,684,572 19.12%

$105,100 2.05%

$235,867 332.33%

($101,180) -6.86%

$0 0%

$239,787 327.51%

Total Operating Revenue $110,845,984 100.00% $35,302,280 100.00%

Total Operating Revenue $108,520,432 100.00% $34,965,181 100.00% $337,099 0.96%

Budget16-17

Budget %16-17

Expenses16-17

Expenses %16-17

PersonalServices $58,362,670 53.78% $9,214,867 54.54%

Equipment $1,800,000 1.66% $467,530 2.77%

OtherExpenses $20,039,762 18.47% $2,381,720 14.10%

FringeBenefits $28,318,000 26.09% $4,830,780 28.59%

Budget17-18

Budget %17-18

Expenses17-18

Expenses %17-18

PersonalServices $59,102,671 53.32% $9,146,488 52.63%

Equipment $1,800,000 1.62% $298,247 1.72%

OtherExpenses $21,300,018 19.22% $2,765,853 15.92%

FringeBenefits $28,643,295 25.84% $5,167,651 29.74%

ExpensesVariance

17-18 to 16-17

Expenses %Variance

17-18 to 16-17

($68,379) -0.74%

($169,283) -36.21%

$336,872 6.97%

$384,133 16.13%

Sub-total 2017 to 2018 $87,745,966 79.16% $14,314,139 82.37%

Sub-total 2016 to 2017 $86,680,670 79.87% $14,045,647 83.14% $268,492 1.91%

Sub-total2017-2018 $23,100,018 20.84% $3,064,100 17.63%

Sub-total2016-2017 $21,839,762 20.13% $2,849,249 16.86% $214,851 7.54%

Total OperatingExp 17-18 $110,845,984 100.00% $17,378,239 100.00%

Total OperatingExp 16-17 $108,520,432 100.00% $16,894,896 100.00% $483,343 2.86%

State Aid $30,301,393 27.34% $7,512,851 21.28%

Sub-total 2017 to 2018 $18,681,320 16.85% $6,924,360 19.61%

6

17-18 Budget Revenue 17-18

Student Tuition $43,808,954 $20,865,070

Operating Revenues:

Operating Expenses

Erie CountyContribution $18,054,317 $0

Sub-total 2017 to 2018 $92,164,664 $28,377,921

16-17 Budget Revenue 16-17

Student Tuition $43,665,686 $20,683,131

State Aid $30,643,029 $7,597,478

Erie CountyContribution $18,054,317 $0

Sub-total 2016 to 2017 $92,363,032 $28,280,609

Difference % Difference

$181,939 0.88%

($84,627) -1.11%

0 #DIV/0

$97,312 0.34%

Other Revenues $11,321,632 $5,244,144 Other Revenues $11,625,400 $5,139,043

NonCredit Fees $798,000 $306,841 NonCredit Fees $692,000 $70,974

Out Of County charges $2,889,967 $1,373,375

Out Of County charges $2,590,000 $1,474,555

Fund BalanceUsed $3,671,721

Fund BalanceUsed $1,250,000

Sub-total 2017 to 2018 18,681,320 $6,924,360

Sub-total 2016 to 2017 16,157,400 $6,684,572

$105,100 2.05%

$235,867 332.33%

($101,180) -6.86%

$0 0%

$239,787 327.51%

Total Operating Revenue 110,845,984 $35,302,280

Total Operating Revenue 108,520,432 $34,965,181 $337,099 0.96%

16-17 Budget Expenses 16-17

PersonalServices $58,362,670 $9,214,867

Equipment $1,800,000 $467,530

OtherExpenses $20,039,762 $2,381,720

FringeBenefits $28,318,000 $4,830,780

17-18 Budget Expenses 17-18

PersonalServices $59,102,671 $9,146,488

Equipment $1,800,000 $298,247

OtherExpenses $21,300,018 $2,765,853

FringeBenefits $28,643,295 $5,167,651

Difference % Difference

$68,379 0.75%

$169,283 56.76%

($336,872) -6.52%

($384,133) -13.89%

Sub-total 2017 to 2018 $87,745,966 $14,314,139

Sub-total 2016 to 2017 $86,680,670 $14,045,647 $268,492 1.91%

Sub-total2017-2018 $23,100,018 $3,064,100

Sub-total2016-2017 $21,839,762 $2,849,249 ($214,851) -7.01%

Total OperatingExp 17-18 $110,845,984 $17,378,239

Total OperatingExp 16-17 $108,520,432 $16,894,896 $483,343 2.86%

State Aid $30,301,393 $7,512,851

7

Operating Revenues 2017-2018:

Operating Expenses 2017-2018:

8

Krista R. Woods Chief Accountant

(716) 851-1824 Woods@ecc.edu

M E M O R A N D U M

TO: BOT Subcommittee – Financial Health FROM: Krista R. Woods DATE: November 21, 2017 RE: Fiscal Year 2017-2018 Revenues & Expenditures - Key Item Report – October 31, 2017

Provided below is a revenue and expenditure report which discusses the major revenue and expenditure accounts as of October 31, 2017, the second month of ECC’s 2017-2018 fiscal year. Positive variances reflect either revenue earned exceeding the full-year budget or expenses less than budgeted appropriations. Negative variances reflect revenues not yet realized or expenses exceeding budget. In addition, a report is attached which provides comparisons to budget and the previous year actuals. Summary At October 31, 2017 actual revenues ($35,302,280) exceed total expenditures of ($17,378,239) by $17,924,041. The significant positive variance at this point is mainly due to timing of the tuition and fees revenue recognition. A majority of the 17/FA tuition and fees has been recognized but only a portion expense associated with the fall semester has been incurred. In addition, 18/WI tuition revenue is recorded in advance of the semester start date. It is anticipated this positive variance will decrease as expenses are incurred throughout the upcoming months.

Revenue Category

17-18 Budget

10/31/17 Actual

Budget Variance

Student Tuition

$43,808,954

$20,865,070

($22,943,884)

For each 30 credit hours taken, one FTE (full-time equivalent) is generated. Student tuition is a function of current year student enrollment for credit courses. The tuition recorded is on a net basis after a provision of 5% for uncollectible student accounts is factored in. Effective beginning with the Fall 2017 semester, students that are eligible for the NYS Excelsior Scholarship receive a reduced tuition rate (2017 rate), this appears as a credit on the student invoice and as of 10/31/17 has reduced recorded tuition by $22,296. Student enrollment for credit courses for fiscal year 2017-18 and 2016-17 (preliminary) is as follows:

Semester

Credit FTE’s Budget

Credit FTE’s Actual

Credit FTE

Variance

Preliminary 2016-17 FTE’s

Fall 17

4,260.2 4,284.4

24.2 4,390.0

Winter 18 57.4 n/a n/a 57.3 Spring 18 4,016.4 n/a n/a 4,092.2 Summer 18 439.0 n/a n/a 462.0 Total (credit only) 8,773.0 4,269.2 9.0 9,001.5

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BOT Subcommittee – Financial Health Page 2 The Fall FTE’s identified above are preliminary and represent credit enrollment as of census date and requires submission and final acceptance by SUNY. Several additional updates will be made before all enrollments are official and reported to SUNY. The figures reported above present a .57% increase as compared to budgeted FTE and a 2.4% decrease as compared to 16/FA FTE’s. Credit enrollment in terms of headcount and credits taken generates tuition and fees that are budgeted for in the current year. As has been previously discussed there are several key point in times when enrollment is measured against the budgeted enrollment as well as versus prior years. For the fall semester, three of those point in times have already occurred – 2nd day of open registration, last day of drop add and census date. It is anticipated these balances will vary as the College verifies and locks enrollment and final submission to SUNY. As of census date, fall headcount, which drives tuition and fees, is 0.3% above budget with a total headcount of 11,165 versus a budgeted headcount of 11,129. These numbers will continue to change as class rosters are verified.

Revenue Category

17-18 Budget

10/31/17 Actual

Budget Variance

State Aid

$30,301,393

$7,512,851

($ 22,788,542)

The amount budgeted is based upon the current state aid reimbursement rate of $2,747 per FTE for a projected final three year weighted average of 10,918.4 FTE’s. The recently approved state budget for 2017-18 included a $50 increase in the FTE reimbursement rate.

Revenue Category

17-18 Budget

10/31/17 Actual

Budget Variance

Erie County Contribution

$18,054,317

$-0-

($18,054,317)

Pursuant to the Local Law, the College is to receive its subsidy payment on or before April 15th of $16,254,317. The remaining $1,800,000 is to be received for equipment reimbursement by August 31st.

Revenue Category

17-18 Budget

10/31/17 Actual

Budget Variance

Other Revenues

$11,321,632

$ 5,244,144

($ 6,077,488)

Non-Credit Fees $ 798,000 $ 306,841 ($ 491,159) Out-of-County Charges $ 2,889,967 $ 1,373,375 ($ 1,516,592) Fund Balance Used $ 3,671,721 $ -0- ($ 3,671,721)

The major revenues categorized as “other revenues” are: technology fees (budget $3,780,331, actual $1,808,225), lab fees (budget $1,762,687, actual $798,800), distance learning fees (budget $1,106,926 actual $539,175) and transportation fees (budget $1,492,656, actual $693,828). Similar as tuition, effects of enrollment declines cause shortfalls in the fees generated by student enrollment. The amount reflected for “fund balance used” represents the anticipated budget deficit for the 2017-2018 budget year. Non-credit fees represent amounts charged for non-credit activities and initiatives in workforce development, community education, corporate training and the various driving programs. Not all non-credit activities generate a fee (tutorial, counseling, etc.).

10

BOT Subcommittee – Financial Health Page 3 Out-of-county charges represent tuition charges and charge-backs to students attending ECC from outside Erie County (other counties, states and international students). A student from another county, within New York State, pays the same tuition as an Erie County resident, although the county from which that student is a resident of is billed a charge-back based upon a formula developed by the state. ECC’s 2017-2018 operating chargeback rate is $2,130, which is a decrease of $100 from the previous year.

Expense Category

17-18

Budget

10/31/17 Actual

Budget

Variance

Personal Services

$59,102,671

$9,146,488

$49,956,183 Personal services represent payments for all salaries and wages (full and part-time) for pay periods applicable to the current fiscal year. A portion of the first pay period had been accrued and charged against last year. As was the case in the previous years a strict vacancy control will be maintained to ensure this account generates a positive budget variance. The number of vacancies fluctuates throughout the year as positions are re-filled and/or there are retirements.

Expense Category

17-18 Budget

10/31/17 Actual

Budget Variance

Fringe Benefits

$28,643,295

$5,167,652

$ 23,475,643

Within this category, the following expenses are recorded – New York State Employees (ERS) and Teachers retirement (TRS), TIAA/CREF, FICA, workers compensation, unemployment, health insurance and employee tuition. As salary savings are generated, fringe benefit savings will also be realized. A separate report is provided which discusses health insurance utilization and rates.

Expense Category

17-18 Budget

10/31/17 Actual

Budget Variance

Other Expenses

$21,300,018

$1,796,792

$ 18,534,165

“Other Expenses” are comprised of 40 different accounts from the miscellaneous expenses to funds budgeted for utilities and insurance. Most of the accounts budgeted for are fixed in nature due to contractual requirements and/or are based upon third party charges for consumption (utilities). A large amount of contractual is recorded late in the year especially with the payments made to our Pathways partners and the operating budget funding of some of the restricted accounts (Police Academy as an example).

Expense Category

17-18 Budget

10/31/17 Actual

Budget Variance

Equipment

$1,800,000

$298,247

$1,501,753

The County has historically funded the $1,800,000 budgeted for equipment by utilizing tobacco settlement/capital funds. KRW Attachment 11

ERIE COMMUNITY COLLEGE2017-2018 Actual Revenue Versus Budget (Estimated Revenue)Period Ending October 31, 2017

Remaining2017-2018 Revenue 2016-2017 Revenue 2017-2018 % Budget

Operating Revenues Budget 10/31/2017 Budget 10/31/2016 Difference to be realized Remaining

Student Tuition 43,808,954$ 20,865,070$ 43,665,686$ 20,683,131$ 181,939$ (22,943,884)$ 52.4%

State Aid 30,301,393 7,512,851 30,643,029 7,597,478 (84,627) (22,788,542) 75.2%

Erie County Contribution 18,054,317 - 18,054,317 - - (18,054,317) 100.0%

Sub-total 92,164,664 28,377,921 92,363,032 28,280,609 97,312 (63,786,743) 69.2%

Other Revenues 11,321,632 5,244,144 11,625,400 5,139,043 105,100 (6,077,488) 53.7%

Non-Credit Fees 798,000 306,841 692,000 70,974 235,867 (491,159) 61.5%

Out-of-County Charges 2,889,967 1,373,375 2,590,000 1,474,555 (101,180) (1,516,592) 52.5%

Fund Balance Used 3,671,721 - 1,250,000 - - (3,671,721) 100.0%

Sub-total 18,681,320 6,924,360 16,157,400 6,684,572 239,787 (11,756,960) 62.9%

Total Operating Revenues 110,845,984$ 35,302,280$ 108,520,432$ 34,965,181$ 337,099$ (75,543,704)$ 68.2%

12

Erie Community College 11/16/20172017-2018 Revenue Summary

2017-2018 2017-2018 Budget vs Actual 2016-2017 Oct-16 Increase(Decrease)Description Budget Total Variance Budget Actual from Prior Year

Student Tuition Fall/Spring 42,965,717.00$ 22,207,854.68$ 20,757,862.32$ 42,348,513.00$ 21,994,157.66$ 213,697.02$ Bad Debt Allowance-estimated (2,620,909.00) (1,401,672.00) (1,219,237.00) (2,117,426.00) (1,389,795.00) (11,877.00) Cross-Reg Tuition 10,000.00 - 10,000.00 20,000.00 576.00 (576.00) Excelsior Scholarship Tuition Cred - (22,296.00) 22,296.00 - - (22,296.00) Student Tuition Summer 3,131,608.00 (3,762.00) 3,135,370.00 3,086,622.00 576.00 (4,338.00) Student Tuition Winter 317,538.00 84,891.00 232,647.00 312,977.00 77,616.00 7,275.00 Student Tuition Non-Cr Aidable 5,000.00 54.00 4,946.00 15,000.00 - 54.00 Charges to Non-Residents 273,935.00 202,349.00 71,586.00 270,000.00 182,209.50 20,139.50 Out-of-State Tuition 1,116,032.00 497,070.50 618,961.50 1,100,000.00 527,883.00 (30,812.50) Corporate Training 350,000.00 254,783.39 95,216.61 300,000.00 - 254,783.39 Driver Improvement Program 175,000.00 13,396.86 161,603.14 130,000.00 27,741.36 (14,344.50) Drinking Driver Program 100,000.00 19,984.48 80,015.52 85,000.00 13,993.10 5,991.38 Point/Ins Reduction Program 13,000.00 241.62 12,758.38 65,000.00 614.00 (372.38) Five-Hr Pre-Licensing Program 100,000.00 14,245.80 85,754.20 2,000.00 18,973.50 (4,727.70) Community Education 60,000.00 4,188.75 55,811.25 110,000.00 9,651.75 (5,463.00) Erie County Contribution 18,054,317.00 - 18,054,317.00 18,054,317.00 - - County Chargebacks - Oper 1,500,000.00 673,955.42 826,044.58 1,220,000.00 764,462.52 (90,507.10) Interest 31,000.00 18,619.70 12,380.30 35,000.00 6,494.58 12,125.12 Rental of Real Property 375,000.00 116,556.15 258,443.85 450,000.00 89,923.99 26,632.16 Rental of Facilities - 1,000.00 (1,000.00) - 7,315.00 (6,315.00) Forfeiture of Deposit 1,000.00 (340.39) 1,340.39 1,000.00 (106.44) (233.95) Refund - Prior Year Expense 1,000.00 - 1,000.00 3,000.00 - - Late Payment Fees 220,500.00 39,735.25 180,764.75 225,000.00 32,120.00 7,615.25 Transcript Fees 68,600.00 12,070.00 56,530.00 70,000.00 12,985.00 (915.00) Returned Check Fees 735.00 80.00 655.00 750.00 - 80.00 Lab Fees 1,762,687.00 798,800.00 963,887.00 1,798,660.00 799,920.00 (1,120.00) MalPractice Insurance 11,270.00 4,206.25 7,063.75 11,500.00 4,718.75 (512.50) Student Accident Insurance 75,460.00 34,584.75 40,875.25 77,000.00 35,618.57 (1,033.82) Life Exp Assessment Fees 735.00 70.00 665.00 750.00 70.00 - ID Card Replacement Fees 4,900.00 520.00 4,380.00 5,000.00 1,040.00 (520.00) Library Fines 490.00 151.00 339.00 500.00 61.55 89.45 Int'l Student Health Ins 90,000.00 30,802.00 59,198.00 85,000.00 41,327.00 (10,525.00) Collection Fees 759,500.00 301,485.38 458,014.62 775,000.00 237,486.75 63,998.63 Foreign Student Fees 35,280.00 14,325.00 20,955.00 36,000.00 15,975.00 (1,650.00) Dist Learning/Telecourse Fees 1,106,926.00 539,175.00 567,751.00 1,129,516.00 504,875.00 34,300.00 Tuition Installment Plan Fees 367,500.00 170,083.25 197,416.75 375,000.00 190,868.25 (20,785.00) Technology Fees 3,780,331.00 1,808,224.50 1,972,106.50 3,857,482.00 1,826,225.00 (18,000.50) Registration Fees 343,000.00 155,725.00 187,275.00 350,000.00 180,309.42 (24,584.42) Application Fees 176,400.00 119,187.50 57,212.50 180,000.00 119,536.00 (348.50) First Year Experience Fees 176,400.00 134,335.00 42,065.00 180,000.00 134,200.00 135.00 Excess Credit Hours Fee - 400.00 (400.00) 120,000.00 42,100.00 (41,700.00) Police Academy Fee 175,000.00 123,715.00 51,285.00 150,000.00 66,161.75 57,553.25 EVOC (Defensive Driving) 45,000.00 28,973.25 16,026.75 43,000.00 13,202.00 15,771.25 Indus Ammonia Crse Material 490.00 - 490.00 500.00 - - Independent Study Fee 7,840.00 3,030.00 4,810.00 8,000.00 3,480.00 (450.00) Parking Tag Fee 735.00 - 735.00 750.00 - - Transportation Fee 1,492,656.00 693,827.50 798,828.50 1,523,118.00 715,708.52 (21,881.02) Dental Hygiene Prof Dev Fee 4,337.00 4,500.00 (163.00) 4,425.00 4,425.00 75.00 Clinical Rotation Fee 68,600.00 26,975.00 41,625.00 70,000.00 31,050.00 (4,075.00) Student Excess Printing Fee 3,920.00 - 3,920.00 4,000.00 - - I-CAR Autobody Repair Fee 7,448.00 - 7,448.00 7,600.00 - - Veterans Report Fee 4,900.00 - 4,900.00 5,000.00 - - Miscellaneous Revenues 4,900.00 38.00 4,862.00 5,000.00 41.75 (3.75) Grant Reimbursement 36,112.00 33,746.70 2,365.30 36,849.00 - 33,746.70 Athletic Facility Rentals 80,000.00 - 80,000.00 - - - Placement Test Fee Non-ECC 980.00 5,894.00 (4,914.00) 1,000.00 5,666.00 228.00 Athletic Rentals - 23,649.00 (23,649.00) - 16,245.00 7,404.00 State Aid - Operating 30,051,393.00 7,512,851.00 22,538,542.00 30,393,029.00 7,597,478.00 (84,627.00) State Aid - Job Linkage Incent 250,000.00 - 250,000.00 250,000.00 - - Fund Balance Allocated 3,671,721.00 - 3,671,721.00 1,250,000.00 - -

Total 110,845,984.00$ 35,302,280.29$ 75,543,703.71$ 108,520,432.00$ 34,965,180.83$ 337,099.46$ Rev Summary:

Student Tuition 43,808,954.00$ 20,865,069.68$ 22,943,884.32$ 43,665,686.00$ 20,683,130.66$ 181,939.02$ State Aid 30,301,393.00 7,512,851.00 22,788,542.00 30,643,029.00 7,597,478.00 (84,627.00) Sponsor Contribution 18,054,317.00 - 18,054,317.00 18,054,317.00 - -

Sub-Total 92,164,664.00$ 28,377,920.68$ 63,786,743.32$ 92,363,032.00$ 28,280,608.66$ 97,312.02$

Other Revenues 11,321,632.00$ 5,244,143.79$ 6,077,488.21$ 8,875,400.00$ 5,139,043.44$ 105,100.35$ Non-Credit Fees 798,000.00 306,840.90 491,159.10 692,000.00 70,973.71 235,867.19 Out-of-County Charges 2,889,967.00 1,373,374.92 1,516,592.08 2,590,000.00 1,474,555.02 (101,180.10) Fund Balance Used 3,671,721.00 - 3,671,721.00 4,000,000.00 - -

Sub-Total 18,681,320.00$ 6,924,359.61$ 11,756,960.39$ 16,157,400.00$ 6,684,572.17$ 239,787.44$

Total Operating Revenues 110,845,984.00$ 35,302,280.29$ 75,543,703.71$ 108,520,432.00$ 34,965,180.83$ 337,099.46$

Tuition Acct Analysis:Fall 22,188,799.64$ 21,980,662.91$ 208,136.73$ Spring - - - Prior/Other 19,055.04 13,494.75 5,560.29

Total 22,207,854.68$ 21,994,157.66$ 213,697.02$ 13

ERIE COMMUNITY COLLEGE2017-2018 Expenses Versus Budget (Appropriations)Period Ending October 31, 2017

2017-2018 Expenses 2016-2017 Expenses Remaining % BudgetOperating Expenses Budget 10/31/2017 Budget 10/31/2016 Difference Budget Remaining

Personal Services 59,102,671$ 9,146,488$ 58,362,670$ 9,214,867$ 68,379$ 49,956,183$ 84.5%

Fringe Benefits 28,643,295 5,167,652 28,318,000 4,830,780 (336,872) 23,475,644 82.0%

Sub-total 87,745,966 14,314,139 86,680,670 14,045,647 (268,492) 73,431,827 83.7%

Other Expenses 21,300,018 2,765,853 20,039,762 2,381,720 (384,133) 18,534,165 87.0%

Equipment 1,800,000 298,247 1,800,000 467,530 169,283 1,501,753 83.4%

Sub-total 23,100,018 3,064,100 21,839,762 2,849,249 (214,850) 20,035,918 86.7%

Total Operating Expenses 110,845,984$ 17,378,239$ 108,520,432$ 16,894,896$ (483,343)$ 93,467,745$ 84.3%

14

Erie Community College 11/16/20172017-2018 Expense Summary

2017-2018 2017-2018 Budget vs Actual 2016-2017 Oct-16 Inc(Decr)Description Budget Total Variance Budget Actual from Prior YearSalaries:

Instruction 30,441,612$ 5,192,657.90$ 25,248,954.10$ 30,519,339$ 5,335,711.78$ (143,053.88)$ Winter Session 56,000 - 56,000.00 56,000 - - Summer Session 830,000 1,949.85 828,050.15 830,000 - 1,949.85 Non-Credit 389,890 74,758.98 315,131.02 393,431 88,339.41 (13,580.43) Academic Support 3,431,126 469,307.40 2,961,818.60 3,279,279 477,203.56 (7,896.16) Library 1,294,285 209,334.76 1,084,950.24 1,227,631 199,334.00 10,000.76 Student Services 8,380,681 1,254,182.32 7,126,498.68 7,983,561 1,186,941.86 67,240.46 Maintenance 4,482,159 555,580.84 3,926,578.16 4,575,726 566,640.58 (11,059.74) Administration 3,134,690 455,166.47 2,679,523.53 3,149,915 461,537.38 (6,370.91) Gen Inst Services 6,662,228 933,549.23 5,728,678.77 6,347,788 899,158.63 34,390.60

Sub-total Salaries 59,102,671$ 9,146,487.75$ 49,956,183.25$ 58,362,670$ 9,214,867.20$ (68,379.45)$

Equipment:Instruction -$ 24,070.00$ (24,070.00)$ -$ 9,120.42$ 14,949.58$ Academic Support 213,750 4,468.96 209,281.04 200,000 - 4,468.96 Student Services - - - 13,750 12,289.62 (12,289.62) Maintenance 175,000 - 175,000.00 195,000 42,524.84 (42,524.84) Administration 253,000 5,547.10 247,452.90 442,750 79,166.90 (73,619.80) Gen Inst Services 1,158,250 264,161.05 894,088.95 948,500 324,427.91 (60,266.86)

Sub-total Equipment 1,800,000$ 298,247.11$ 1,501,752.89$ 1,800,000$ 467,529.69$ (169,282.58)$

Supply & Expense:Instruction 1,352,448$ 152,907.82$ 1,199,540.18$ 1,836,130$ 178,284.50$ (25,376.68)$ Academic Support 323,077 11,700.71 311,376.29 355,789 19,159.57 (7,458.86) Library 380,485 24,493.73 355,991.27 400,295 20,581.28 3,912.45 Student Services 2,202,446 86,616.92 2,115,829.08 2,345,848 81,358.43 5,258.49 Maintenance 5,508,600 244,706.48 5,263,893.52 5,518,000 382,683.97 (137,977.49) Administration 4,666,567 201,541.19 4,465,025.81 4,205,105 160,939.82 40,601.37 Gen Inst Services 6,866,395 2,043,885.82 4,822,509.18 5,378,595 1,538,712.16 505,173.66

Sub-total Supply & Expense 21,300,018$ 2,765,852.67$ 18,534,165.33$ 20,039,762$ 2,381,719.73$ 384,132.94$

Fringe Benefits:NYS Employees Retirement 3,331,898$ 480,198.53$ 2,851,699.47$ 2,950,000$ 486,576.34$ (6,377.81)$ NYS Teachers Retirement 1,551,958 244,905.41 1,307,052.59 1,825,000 286,443.77 (41,538.36) ORP - TIAA/CREF et al 1,543,149 252,992.87 1,290,156.13 1,580,000 263,289.47 (10,296.60) ORP - 3% Suspension 352,528 56,273.25 296,254.75 420,000 59,124.68 (2,851.43) FICA 4,347,664 680,679.59 3,666,984.41 4,375,000 683,471.89 (2,792.30) Workers' Compensation 700,000 208,162.75 491,837.25 700,000 85,540.04 122,622.71 Unemployment Ins 55,000 4,655.68 50,344.32 55,000 6,163.09 (1,507.41) Hosp & Medical 16,482,106 3,140,358.92 13,341,747.08 16,200,000 2,852,395.59 287,963.33 Employee Tuition 278,992 99,424.50 179,567.50 213,000 107,775.00 (8,350.50)

Sub-total Fringe Benefits 28,643,295$ 5,167,651.50$ 23,475,643.50$ 28,318,000$ 4,830,779.87$ 336,871.63$

Total College Expense 110,845,984$ 17,378,239.03$ 93,467,744.97$ 108,520,432$ 16,894,896.49$ 483,342.54$

15

Erie Community College 11/16/20172017-2018 Expense Summary

2017-2018 2017-2018 Budget vs Actual 2016-2017 Oct-16 Inc(Decr)Description Budget Total Variance Budget Actual from Prior YearSupply & Expense by Object:

Expense not Allocated -$ -$ -$ -$ -$ -$ Capital Improvements 150,000 10,493.74 139,506.26 250,000 (2,748.60) 13,242.34 Books & Periodicals 204,250 16,551.82 187,698.18 215,000 6,095.06 10,456.76 Maintenance & Repair 1,455,094 (20,252.73) 1,475,346.73 1,669,634 33,891.53 (54,144.26) Postage 196,833 602.84 196,229.91 206,365 53,237.43 (52,634.59) Health Clinic Supplies 2,706 113.13 2,592.87 2,850 0.99 112.14 Janitorial Supplies 190,000 34,118.03 155,881.97 190,000 2,115.85 32,002.18 Laundry & Linen 5,055 734.42 4,320.58 5,350 409.60 324.82 Office Supplies 453,836 56,477.00 397,359.00 474,096 52,644.58 3,832.42 Computer Software 717,563 170,106.14 547,456.86 422,572 84,673.97 85,432.17 Computer Supplies 145,000 70,993.63 74,006.37 140,267 80,737.14 (9,743.51) Printing 38,685 2,852.00 35,833.00 37,300 - 2,852.00 Instructional Supplies 912,265 105,889.40 806,375.60 914,141 98,975.26 6,914.14 Library Supplies 20,615 1,584.57 19,030.43 21,700 3,700.31 (2,115.74) Security Uniforms & Supplies 90,000 63,053.83 26,946.17 100,000 861.37 62,192.46 Athletic Supplies 31,537 2,956.04 28,580.96 33,250 2,340.23 615.81 Electric 1,349,500 126,199.24 1,223,300.76 1,290,000 158,802.95 (32,603.71) Natural Gas 616,500 3,035.78 613,464.22 616,500 6,946.57 (3,910.79) Water 73,000 5,729.12 67,270.88 73,000 8,233.50 (2,504.38) Gasoline 37,000 2,960.87 34,039.13 37,000 2,487.94 472.93 Telephone 340,470 54,508.85 285,961.15 400,000 69,078.06 (14,569.21) Insurance 332,500 546,616.00 (214,116.00) 350,000 542,508.00 4,108.00 Student Insurance 152,000 66,756.73 85,243.27 160,000 79,669.91 (12,913.18) Rental/Lease 628,320 41,777.74 586,542.26 2,127,993 37,920.00 3,857.74 Taxes & Assessments 93,000 10,303.52 82,696.48 93,000 10,171.50 132.02 Legal, Subpoena Fees 5,000 - 5,000.00 5,000 - - License Fees 1,257,799 788,350.00 469,448.75 842,683 532,554.00 255,796.00 Fees for Services 321,419 102,409.98 219,009.27 174,107 19,514.77 82,895.21 Guest Lecturers 21,275 1,200.00 20,074.50 16,135 - 1,200.00 Contractual Services 8,593,753 265,884.56 8,327,868.45 7,208,980 315,830.26 (49,945.70) Travel 480,143 13,989.04 466,153.96 428,790 21,002.14 (7,013.10) Advertising - Student Recruitment 503,326 32,086.86 471,239.14 530,860 51,362.36 (19,275.50) Advertising - Staff Recruitment 25,000 5,041.35 19,958.65 25,000 10,137.62 (5,096.27) Advertising - Purchase Bids 13,300 267.00 13,033.00 14,000 1,778.00 (1,511.00) Memberships 150,323 44,300.00 106,023.24 134,194 35,619.98 8,680.02 Accreditation Expenses 57,009 8,095.00 48,913.50 46,269 17,544.00 (9,449.00) Miscellaneous 1,635,943 75,382.99 1,560,560.01 583,726 65.04 75,317.95 Bank Charges - 54,684.18 (54,684.18) 200,000 43,558.41 11,125.77

Total Supply & Expense 21,300,018$ 2,765,852.67$ 18,534,165.33$ 20,039,762$ 2,381,719.73$ 384,132.94$

16

Krista R. Woods Chief Accountant

(716) 851-1824 Woods@ecc.edu

M E M O R A N D U M

TO: BOT Subcommittee – Financial Health FROM: Krista R. Woods DATE: November 21, 2017 RE: Fiscal Year 2016-17 Revenues & Expenditures - Key Item Report – Preliminary August 31, 2017

Provided below is a revenue and expenditure report which discusses the major revenue and expenditure accounts as of August 31, 2017, the final month of ECC’s 2016-2017 fiscal year. Positive variances reflect either revenue earned exceeding the full-year budget or expenses less than budgeted appropriations. Negative variances reflect revenues not yet realized or expenses exceeding budget. In addition, a report is attached which provides comparisons to budget and the previous year actuals. Summary At August 31, 2017 actual revenues ($107,628,373) exceed total expenditures of ($104,045,375) by $3,582,998. The significant positive variance at this point appears mainly due to savings recognized within the College’s personnel positions and fringe benefits, combined with surplus revenues compared to budget as a result of the Erie County payment towards the retirement incentive, non-credit fees and out-of-county charges.

Revenue Category

16-17 Budget

8/31/17 Actual

Budget Variance

Student Tuition

$43,665,686

$42,247,986

($1,064,362)

For each 30 credit hours taken, one FTE (full-time equivalent) is generated. Student tuition is a function of current year student enrollment for credit courses. The tuition recorded is on a net basis after a provision for uncollectible student accounts is factored in; the bad debt expense is currently estimated at $3,241,345.

17

BOT Subcommittee – Financial Health Page 2 A comparison of preliminary 2017 FTE’s and headcount is presented below.

Actual Annual

Budget YTD % Change 2016 % Change

FTE's

Fall 4,345.1 4,390.0 1.03% 4,561.7 -3.76%Winter 50.7 57.3 12.88% 55.7 2.79%Spring 4,067.6 4,092.2 0.61% 4,222.6 -3.09%Summer 557.0 462.3 -17.00% 518.7 -10.88%

Subtotal 9,020.4 9,001.8 -0.21% 9,358.7 -3.81%Non-Credit 1,500.0 1,785.9 19.06% 1,299.5 37.43%

Total FTE's 10,520.4 10,787.7 2.54% 10,658.2 1.22%

HEADCOUNT

Fall 11,472 11,434 -0.33% 12,151 -5.90%Winter 452 447 -1.11% 452 -1.11%Spring 10,963 11,309 3.16% 11,609 -2.58%Summer 3,930 4,509 14.73% 3,295 36.84%

Total Headcount 26,817 27,699 3.29% 27,507 0.70%

2016/2017

Notable FTE budget variances illustrate increases in 2017 winter and non-credit FTE’s and a decrease in 2017 Summer FTE. In addition, the 2017 Summer head count has varied compared to the 2017 budget by 25.67%, or 1,009 students, which is largely a result of the non-credit courses. While comparing the enrollment to the tuition revenues, Fall and Spring tuition has a surplus of $66,957, non-credit fees presents excess revenues of $433,104, this is offset by a shortage of $362,063 tuition for Summer 2017. Non-credit activities do not pay tuition but do generate state-aid through non-credit FTE reimbursement. During 2017, the College’s non-credit FTE’s were considerably greater than the anticipated budget and prior year actuals as a result of increase non-credit courses, programs and partnerships.

Revenue Category

16-17 Budget

8/31/17 Actual

Budget Variance

State Aid

$30,643,029

$30,647,520

$ 4,491

All four quarterly state aid payments have been received. The amount budgeted is based upon the current state aid reimbursement rate of $2,697 per FTE for a projected final three year weighted average of 11,241.39 FTE’s. Based upon final 2015-16 final enrollment (3 year weighted average 11,175.92 FTEs), this account could have a $176,573 shortfall for 2016-17. The recently approved state budget for 2017-18 includes a $50 increase in the FTE reimbursement rate. An analysis was completed on the potential impact on ECC’s next fiscal year budget.

Revenue Category

16-17 Budget

8/31/17 Actual

Budget Variance

Erie County Contribution

$18,054,317

$18,054,317

-0-

Pursuant to the Local Law, the College received its subsidy payment on or before April 15th of $16,254,317 and the remaining $1,800,000 for equipment reimbursement was received on August 31st. There was no increase in the level of sponsor support from the previous year or is expected in the ensuing year. 18

BOT Subcommittee – Financial Health Page 3

Revenue Category

16-17 Budget

8/31/17 Actual

Budget Variance

Other Revenues

$11,625,400

$ 12,583,440

$ 958,040

Non-Credit Fees $ 692,000 $ 1,125,104 $ 433,104 Out-of-County Charges $ 2,590,000 $ 2,970,008 $ 380,008 Fund Balance Used $ 1,250,000 $ -0- ($ 1,250,000)

The major revenues categorized as “other revenues” are: technology fees (budget $3,857,482, actual $3,786,438), lab fees (budget $1,798,660, actual $1,642,401), distance learning fees (budget $1,129,516 actual $1,243,680) and transportation fees (budget $1,523,118, actual $1,412,217). Similar as tuition, the effects of enrollment changes correlates with variances in student fees. It should be noted the $890,757 that was received from Erie County as reimbursement for the costs associated with the early retirement incentive has been classified as other revenues, and not included as part of the college’s operating subsidy. The amount reflected for “fund balance used” represents the anticipated budget deficit for the 2016-2017 budget year when the budget was prepared. As part of the 2017-2018 budget review, it is estimated that little to no usage of fund balance will be required for the current year to offset the operating deficit. Non-credit fees represent amounts charged for non-credit activities and initiatives in workforce development, community education, corporate training and the various driving programs. Not all non-credit activities generate a fee (tutorial, counseling, etc.). Out-of-county charges represent tuition charges and charge-backs to students attending ECC from outside Erie County (other counties, states and international students). A student from another county, within New York State, pays the same tuition as an Erie County resident, although the county from which that student is a resident of is billed a charge-back based upon a formula developed by the state. ECC’s 2016-2017 operating chargeback rate is $2,230, which is an increase of $50 from the previous year. This account is reflecting a surplus for the year in excess of $380,000 due in part to the higher rate as well as more students form outside Erie County attending ECC.

Expense Category

16-17

Budget

8/31/17 Actual

Budget

Variance

Personal Services

$58,362,670

$56,329,163

$2,033,507 Personal services represent payments for all salaries and wages (full and part-time) for pay periods applicable to the current fiscal year. A portion of the first pay period had been accrued and charged against last year. In total, it is expected that this account will yield a budget surplus for 2016-2017.

Expense Category

16-17 Budget

8/31/17 Actual

Budget Variance

Fringe Benefits

$28,318,000

$26,885,638

$ 1,432,362

Within this category, the following expenses are recorded – New York State Employees (ERS) and Teachers retirement (TRS), TIAA/CREF, FICA, workers compensation, unemployment, health insurance, employee wellness incentive and employee tuition. In total, it is expected that this account will yield a slight budget surplus for 2016-2017. 19

BOT Subcommittee – Financial Health Page 4

Expense Category

16-17 Budget

8/31/17 Actual

Budget Variance

Other Expenses

$20,039,762

$19,062,522

$ 977,240

“Other Expenses” are comprised of 40 different accounts from the miscellaneous expenses to funds budgeted for utilities and insurance. Most of the accounts budgeted for are fixed in nature due to contractual requirements and/or are based upon third party charges for consumption (utilities). A large amount of the contractual relates to payments made to our Pathways partners and the operating budget funding of some of the restricted accounts (Police Academy as an example).

Expense Category

16-17 Budget

8/31/17 Actual

Budget Variance

Equipment

$1,800,000

$1,768,052

$31,948

The County has historically funded the $1,800,000 budgeted for equipment by utilizing tobacco settlement/capital funds. It is important to note the figures discussed above are preliminary and any remaining final year-end accruals and/or audit adjustments may change the results of operations for 2016-2017. KRW Attachment

20

ERIE COMMUNITY COLLEGE2016-2017 Expenses Versus Budget (Appropriations)PRELIMINARY:

Period Ending August 31, 2017

2016-2017 Expenses 2015-2016 Expenses Remaining % BudgetOperating Expenses Budget 8/31/2017 Budget 8/31/2016 Difference Budget Remaining

Personal Services 58,362,670$ 56,329,163$ 59,837,205$ 59,557,959$ 3,228,797$ 2,033,507$ 3.5%

Fringe Benefits 28,318,000 26,885,638 28,465,181 28,388,300 1,502,661 1,432,362 5.1%

Sub-total 86,680,670 83,214,801 88,302,386 87,946,259 4,731,458 3,465,869 4.0%

Other Expenses 20,039,762 19,062,522 20,876,406 20,324,867 1,262,344 977,240 4.9%

Equipment 1,800,000 1,768,052 1,800,000 1,376,769 (391,283) 31,948 1.8%

Sub-total 21,839,762 20,830,574 22,676,406 21,701,636 871,061 1,009,188 4.6%

Total Operating Expenses 108,520,432$ 104,045,375$ 110,978,792$ 109,647,895$ 5,602,520$ 4,475,057$ 4.1%

21

Erie Community College 11/16/20172016-2017 Expense Summary

2016-17 2016-17 Budget vs Actual 2015-16 Aug-16 Inc(Decr)Description Budget Total Variance Budget Actual from Prior YearSalaries:

Instruction 30,519,339$ 30,561,569.71$ (42,230.71)$ 31,378,525$ 32,731,667.83$ (2,170,098.12)$ Winter Session 56,000 50,696.11 5,303.89 56,000 57,845.55 (7,149.44) Summer Session 830,000 716,532.75 113,467.25 830,000 761,310.54 (44,777.79) Non-Credit 393,431 483,927.23 (90,496.23) 350,000 409,827.29 74,099.94 Academic Support 3,279,279 3,015,644.93 263,634.07 3,619,613 3,375,552.82 (359,907.89) Library 1,227,631 1,274,556.46 (46,925.46) 1,292,106 1,283,686.11 (9,129.65) Student Services 7,983,561 7,636,182.56 347,378.44 8,104,709 7,999,953.79 (363,771.23) Maintenance 4,575,726 3,820,095.43 755,630.57 4,534,549 3,998,481.77 (178,386.34) Administration 3,149,915 2,978,353.41 171,561.59 3,403,568 3,115,479.40 (137,125.99) Gen Inst Services 6,347,788 5,791,603.95 556,184.05 6,268,135 5,824,154.37 (32,550.42) Contingency - - - - - -

Sub-total Salaries 58,362,670$ 56,329,162.54$ 2,033,507.46$ 59,837,205$ 59,557,959.47$ (3,228,796.93)$

Equipment:Instruction -$ 193,651.58$ (193,651.58)$ -$ 235,714.62$ (42,063.04)$ Non-Credit - - - - - - Academic Support 200,000 27,646.00 172,354.00 213,750 45,136.13 (17,490.13) Library - - - - 23,670.40 (23,670.40) Student Services 13,750 14,230.62 (480.62) - 25,825.47 (11,594.85) Maintenance 195,000 431,824.92 (236,824.92) 195,000 258,003.73 173,821.19 Administration 442,750 149,046.43 293,703.57 442,750 10,412.92 138,633.51 Gen Inst Services 948,500 951,652.47 (3,152.47) 948,500 778,006.04 173,646.43

Sub-total Equipment 1,800,000$ 1,768,052.02$ 31,947.98$ 1,800,000$ 1,376,769.31$ 391,282.71$

Supply & Expense:Instruction 1,836,130$ 2,471,083.05$ (634,953.05)$ 1,319,213$ 1,809,611.11$ 661,471.94$ Non-Credit - - - - - - Academic Support 355,789 239,776.56 116,012.44 380,045 296,566.32 (56,789.76) Library 400,295 408,839.87 (8,544.87) 400,295 408,298.88 540.99 Student Services 2,345,848 2,037,264.65 308,583.35 2,213,615 2,235,347.98 (198,083.33) Maintenance 5,518,000 4,944,990.02 573,009.98 6,158,000 6,233,053.77 (1,288,063.75) Administration 4,205,105 3,402,586.19 802,518.81 4,456,430 3,432,206.77 (29,620.58) Gen Inst Services 5,378,595 5,557,981.99 (179,386.99) 5,948,808 5,909,781.67 (351,799.68)

Sub-total Supply & Expense 20,039,762$ 19,062,522.33$ 977,239.67$ 20,876,406$ 20,324,866.50$ (1,262,344.17)$

Fringe Benefits:NYS Employees Retirement 2,950,000$ 3,018,630.87$ (68,630.87)$ 3,690,664$ 3,439,228.94$ (420,598.07)$ NYS Teachers Retirement 1,825,000 1,603,285.02 221,714.98 1,976,000 1,869,620.46 (266,335.44) ORP - TIAA/CREF et al 1,580,000 1,499,388.49 80,611.51 1,795,248 1,694,663.45 (195,274.96) ORP - 3% Suspension 420,000 349,300.97 70,699.03 421,989 398,582.04 (49,281.07) FICA 4,375,000 4,185,898.50 189,101.50 4,425,000 4,455,488.40 (269,589.90) Workers' Compensation 700,000 537,048.36 162,951.64 700,000 546,610.37 (9,562.01) Unemployment Ins 55,000 111,748.04 (56,748.04) 60,000 57,508.54 54,239.50 Hosp & Medical 16,200,000 15,317,474.47 882,525.53 15,183,280 15,669,423.57 (351,949.10) Employee Tuition 213,000 259,813.00 (46,813.00) 213,000 257,173.92 2,639.08 Employee Wellness Incentive - 3,050.49 (3,050.49) - - 3,050.49

Sub-total Fringe Benefits 28,318,000$ 26,885,638.21$ 1,432,361.79$ 28,465,181$ 28,388,299.69$ (1,502,661.48)$

Total College Expense 108,520,432$ 104,045,375.10$ 4,475,056.90$ 110,978,792$ 109,647,894.97$ (5,602,519.87)$

22

Erie Community College 11/16/20172016-2017 Expense Summary

2016-17 2016-17 Budget vs Actual 2015-16 Aug-16 Inc(Decr)Description Budget Total Variance Budget Actual from Prior YearSupply & Expense by Object:

Expense not Allocated -$ -$ -$ 100,000$ -$ -$ Capital Improvements 250,000 281,954.71 (31,954.71) 600,000 657,404.10 (375,449.39) Books & Periodicals 215,000 204,981.99 10,018.01 215,000 221,385.03 (16,403.04) Maintenance & Repair 1,669,634 1,090,380.60 579,253.40 1,919,538 767,087.58 323,293.02 Postage 206,365 200,438.90 5,926.10 206,775 192,469.60 7,969.30 Health Clinic Supplies 2,850 2,794.84 55.16 3,000 2,908.87 (114.03) Janitorial Supplies 190,000 172,797.85 17,202.15 205,000 197,517.23 (24,719.38) Laundry & Linen 5,350 4,249.03 1,100.97 5,450 3,730.50 518.53 Office Supplies 474,096 451,755.77 22,340.23 478,978 460,436.43 (8,680.66) Computer Software 422,572 383,141.52 39,430.48 457,717 712,066.66 (328,925.14) Computer Supplies 140,267 160,532.70 (20,265.70) 365,750 354,983.78 (194,451.08) Printing 37,300 18,361.20 18,938.80 39,100 32,432.37 (14,071.17) Instructional Supplies 914,141 927,133.75 (12,992.75) 918,572 944,960.21 (17,826.46) Library Supplies 21,700 24,156.54 (2,456.54) 21,700 19,884.84 4,271.70 Security Uniforms & Supplies 100,000 86,253.56 13,746.44 110,000 81,038.92 5,214.64 Athletic Supplies 33,250 15,097.87 18,152.13 35,000 20,245.40 (5,147.53) Electric 1,290,000 1,311,497.87 (21,497.87) 1,300,000 1,301,970.62 9,527.25 Natural Gas 616,500 412,830.56 203,669.44 661,500 467,560.74 (54,730.18) Water 73,000 54,678.15 18,321.85 73,000 67,032.04 (12,353.89) Gasoline 37,000 32,770.72 4,229.28 37,000 29,640.27 3,130.45 Telephone 400,000 355,628.67 44,371.33 428,610 358,422.10 (2,793.43) Insurance 350,000 543,261.00 (193,261.00) 350,000 436,652.16 106,608.84 Student Insurance 160,000 163,817.91 (3,817.91) 160,000 160,117.50 3,700.41 Insurance Deductibles - 797.00 (797.00) - - 797.00 Rental/Lease 2,127,993 2,041,437.92 86,555.08 2,129,573 2,108,976.40 (67,538.48) Taxes & Assessments 93,000 80,974.69 12,025.31 93,000 51,394.74 29,579.95 Legal, Subpoena Fees 5,000 8,392.12 (3,392.12) 5,000 128.25 8,263.87 Legal Settlements - - - - 25,000.00 (25,000.00) License Fees 842,683 822,351.78 20,331.22 837,990 825,759.72 (3,407.94) Fees for Services 174,107 511,540.82 (337,433.82) 167,225 394,567.83 116,972.99 Guest Lecturers 16,135 12,082.49 4,052.51 18,350 11,261.62 820.87 Contractual Services 7,208,980 6,661,651.84 547,328.16 7,285,503 7,872,067.25 (1,210,415.41) Travel 428,790 173,815.04 254,974.96 467,300 170,402.28 3,412.76 Advertising - Student Recruitment 530,860 480,562.74 50,297.26 558,800 542,689.99 (62,127.25) Advertising - Staff Recruitment 25,000 25,062.87 (62.87) 30,000 22,606.00 2,456.87 Advertising - Purchase Bids 14,000 10,287.50 3,712.50 14,000 14,340.92 (4,053.42) Memberships 134,194 104,081.98 30,112.02 138,758 111,317.97 (7,235.99) Accreditation Expenses 46,269 52,800.16 (6,531.16) 44,100 41,666.79 11,133.37 Miscellaneous 583,726 893,873.20 (310,147.20) 195,119 435,010.61 458,862.59 Bank Charges 200,000 200,021.28 (21.28) 200,000 207,729.18 (7,707.90)

President Search Expense - 84,273.19 (84,273.19) - - 84,273.19

Total Supply & Expense 20,039,762$ 19,062,522.33$ 977,239.67$ 20,876,406$ 20,324,866.50$ (1,262,344.17)$

23

ERIE COMMUNITY COLLEGE2016-2017 Actual Revenue Versus Budget (Estimated Revenue)PRELIMINARY:

Period Ending August 31, 2017

Remaining2016-2017 Revenue 2015-2016 Revenue 2016-2017 % Budget

Operating Revenues Budget 8/31/2017 Budget 8/31/2016 Difference to be realized Remaining

Student Tuition 43,665,686$ 42,247,986$ 44,641,537$ 42,642,796$ (394,810)$ (1,417,700)$ 3.2%

State Aid 30,643,029 30,647,520 30,999,238 31,168,854 (521,334) 4,491 0.0%

Erie County Contribution 18,054,317 18,054,317 17,554,317 18,054,317 - - 0.0%

Sub-total 92,363,032 90,949,823 93,195,092 91,865,967 (916,144) (1,413,209) 1.5%

Other Revenues 11,625,400 12,583,440 10,863,700 13,467,616 (884,176) 958,040 -8.2%

Non-Credit Fees 692,000 1,125,104 655,000 699,453 425,651 433,104 -62.6%

Out-of-County Charges 2,590,000 2,970,008 2,265,000 2,998,668 (28,660) 380,008 -14.7%

Fund Balance Used 1,250,000 - 4,000,000 - - (1,250,000) 100.0%

Sub-total 16,157,400 16,678,551 17,783,700 17,165,737 (487,186) 521,151 -3.2%

Total Operating Revenues 108,520,432$ 107,628,373$ 110,978,792$ 109,031,703$ (1,403,330)$ (892,059)$ 0.8%

24

Erie Community College 11/17/20172016-2017 Revenue Summary

2016-17 2016-17 Budget vs Actual 2015-16 Aug-17 Increase(Decrease)Description Budget Total Variance Budget Actual from Prior Year

Student Tuition Fall/Spring 42,348,513.00$ 42,415,470.46$ (66,957.46)$ 44,168,663.00$ 43,202,000.03$ (786,529.57)$ Bad Debt Allowance-estimated (2,117,426.00) (3,241,345.42) 1,123,919.42 (2,981,385.00) (3,872,055.21) 630,709.79 Cross-Reg Tuition 20,000.00 3,777.00 16,223.00 - 65,544.00 (61,767.00) Student Tuition Summer 3,086,622.00 2,724,559.50 362,062.50 3,145,715.00 2,912,205.00 (187,645.50) Student Tuition Winter 312,977.00 338,382.00 (25,405.00) 296,544.00 315,938.00 22,444.00 Student Tuition Non-Cr Aidable 15,000.00 7,142.00 7,858.00 12,000.00 19,164.00 (12,022.00) Charges to Non-Residents 270,000.00 238,725.00 31,275.00 215,000.00 240,034.75 (1,309.75) Out-of-State Tuition 1,100,000.00 1,085,716.00 14,284.00 1,000,000.00 1,167,282.50 (81,566.50) Luvata Apprentice Program - - - 158,000.00 - - Corporate Training 300,000.00 715,004.01 (415,004.01) 75,000.00 264,334.46 450,669.55 Driver Improvement Program 130,000.00 150,554.17 (20,554.17) 130,000.00 167,798.07 (17,243.90) Drinking Driver Program 85,000.00 110,843.57 (25,843.57) 75,000.00 104,101.34 6,742.23 Point/Ins Reduction Program 65,000.00 6,214.70 58,785.30 75,000.00 17,553.10 (11,338.40) Five-Hr Pre-Licensing Program 2,000.00 122,560.17 (120,560.17) 2,000.00 94,860.62 27,699.55 Community Education 110,000.00 19,927.00 90,073.00 140,000.00 50,805.03 (30,878.03) Erie County Contribution 18,054,317.00 18,054,317.00 - 17,554,317.00 18,054,317.00 - Erie County-Retirement Incent$ - 890,756.50 (890,756.50) - 2,000,000.00 (1,109,243.50) County Chargebacks - Oper 1,220,000.00 1,645,566.61 (425,566.61) 1,050,000.00 1,591,350.80 54,215.81 Interest 35,000.00 70,824.50 (35,824.50) 50,000.00 30,843.03 39,981.47 Rental of Real Property 450,000.00 386,330.45 63,669.55 - - 386,330.45 Rental of Facilities - 53,949.62 (53,949.62) - - 53,949.62 Forfeiture of Deposit 1,000.00 37,728.08 (36,728.08) 1,000.00 17,669.22 20,058.86 Insurance Recoveries - - - - 443,941.12 (443,941.12) Other Comp for Loss - 19.96 (19.96) - - 19.96 Refund - Prior Year Expense 3,000.00 5,724.70 (2,724.70) 3,000.00 25.00 5,699.70 Late Payment Fees 225,000.00 209,857.18 15,142.82 170,000.00 265,814.77 (55,957.59) Transcript Fees 70,000.00 83,450.00 (13,450.00) 60,000.00 83,734.25 (284.25) Returned Check Fees 750.00 388.00 362.00 750.00 530.00 (142.00) Lab Fees 1,798,660.00 1,642,401.00 156,259.00 1,900,000.00 1,856,035.00 (213,634.00) MalPractice Insurance 11,500.00 10,381.25 1,118.75 11,500.00 10,100.00 281.25 Student Accident Insurance 77,000.00 67,254.72 9,745.28 77,000.00 70,581.02 (3,326.30) Life Exp Assessment Fees 750.00 1,190.00 (440.00) 750.00 590.00 600.00 ID Card Replacement Fees 5,000.00 2,200.00 2,800.00 6,000.00 3,545.00 (1,345.00) Library Fines 500.00 375.62 124.38 425.00 1,488.60 (1,112.98) Int'l Student Health Ins 85,000.00 98,799.00 (13,799.00) 70,000.00 84,282.00 14,517.00 Collection Fees 775,000.00 676,317.00 98,683.00 775,000.00 1,128,289.11 (451,972.11) Foreign Student Fees 36,000.00 31,125.00 4,875.00 29,000.00 35,550.00 (4,425.00) Dist Learning/Telecourse Fees 1,129,516.00 1,243,680.00 (114,164.00) 1,200,000.00 1,191,760.00 51,920.00 Tuition Installment Plan Fees 375,000.00 344,514.25 30,485.75 375,000.00 365,053.50 (20,539.25) Technology Fees 3,857,482.00 3,786,437.50 71,044.50 3,400,000.00 3,091,277.25 695,160.25 Registration Fees 350,000.00 390,440.00 (40,440.00) 350,000.00 397,934.82 (7,494.82) Application Fees 180,000.00 171,243.50 8,756.50 190,000.00 177,842.33 (6,598.83) First Year Experience Fees 180,000.00 172,033.00 7,967.00 225,000.00 145,568.48 26,464.52 Excess Credit Hours Fee 120,000.00 143,800.00 (23,800.00) 120,000.00 118,700.00 25,100.00 Police Academy Fee 150,000.00 318,603.25 (168,603.25) 150,000.00 248,836.90 69,766.35 EVOC (Defensive Driving) 43,000.00 60,749.25 (17,749.25) 43,000.00 47,751.00 12,998.25 Indus Ammonia Crse Material 500.00 - 500.00 500.00 2,275.00 (2,275.00) Independent Study Fee 8,000.00 10,110.00 (2,110.00) 8,000.00 10,830.00 (720.00) Parking Tag Fee 750.00 - 750.00 750.00 45.00 (45.00) Transportation Fee 1,523,118.00 1,412,216.67 110,901.33 1,450,000.00 1,410,856.26 1,360.41 Dental Hygiene Prof Dev Fee 4,425.00 4,425.00 - 4,425.00 4,350.00 75.00 Clinical Rotation Fee 70,000.00 66,150.00 3,850.00 70,000.00 70,475.00 (4,325.00) Student Excess Printing Fee 4,000.00 2,017.59 1,982.41 4,000.00 3,758.73 (1,741.14) I-CAR Autobody Repair Fee 7,600.00 - 7,600.00 7,600.00 6,800.00 (6,800.00) Veterans Report Fee 5,000.00 3,276.00 1,724.00 5,000.00 5,553.00 (2,277.00) Miscellaneous Revenues 5,000.00 261.95 4,738.05 5,000.00 640.74 (378.79) Grant Reimbursement 36,849.00 80,815.77 (43,966.77) 100,000.00 117,378.75 (36,562.98) Athletic Facility Rentals - 330.00 (330.00) - - 330.00 Placement Test Fee Non-ECC 1,000.00 35,556.00 (34,556.00) 1,000.00 16,911.00 18,645.00 Athletic Rentals - 67,707.25 (67,707.25) - - 67,707.25 State Aid - Operating 30,393,029.00 30,389,913.00 3,116.00 30,749,238.00 30,915,796.00 (525,883.00) State Aid - Job Linkage Incent 250,000.00 257,607.00 (7,607.00) 250,000.00 253,058.00 4,549.00 Fund Balance Allocated 1,250,000.00 - 1,250,000.00 4,000,000.00 - -

Total 108,520,432.00$ 107,628,373.33$ 892,058.67$ 110,978,792.00$ 109,031,703.37$ (1,403,330.04)$ Rev Summary:

Student Tuition 43,665,686.00$ 42,247,985.54$ 1,417,700.46$ 44,641,537.00$ 42,642,795.82$ (394,810.28)$ State Aid 30,643,029.00 30,647,520.00 (4,491.00) 30,999,238.00 31,168,854.00 (521,334.00) Sponsor Contribution 18,054,317.00 18,054,317.00 - 17,554,317.00 18,054,317.00 -

Sub-Total 92,363,032.00$ 90,949,822.54$ 1,413,209.46$ 93,195,092.00$ 91,865,966.82$ (916,144.28)$

Other Revenues 11,625,400.00$ 12,583,439.56$ (958,039.56)$ 10,863,700.00$ 13,467,615.88$ (884,176.32)$ Non-Credit Fees 692,000.00 1,125,103.62 (433,103.62) 655,000.00 699,452.62 425,651.00 Out-of-County Charges 2,590,000.00 2,970,007.61 (380,007.61) 2,265,000.00 2,998,668.05 (28,660.44) Fund Balance Used 1,250,000.00 - 1,250,000.00 4,000,000.00 - -

Sub-Total 16,157,400.00$ 16,678,550.79$ (521,150.79)$ 17,783,700.00$ 17,165,736.55$ (487,185.76)$

Total Operating Revenues 108,520,432.00$ 107,628,373.33$ 892,058.67$ 110,978,792.00$ 109,031,703.37$ (1,403,330.04)$

Tuition Acct Analysis:Fall 22,087,386.25$ 22,544,413.88$ (457,027.63)$ Spring 20,082,059.89 20,415,480.58 (333,420.69) Prior/Other 246,024.32 242,105.57 3,918.75

Total 42,415,470.46$ 43,202,000.03$ (786,529.57)$ 25

Krista R. Woods Chief Accountant

(716) 851-1824

M E M O R A N D U M

TO: BOT Subcommittee – Financial Health FROM: Krista R. Woods DATE: November 21, 2017 RE: Vendor Report

Attached please find a vendor report compiled from payments disbursed through November 7, 2017 by the College. The payments made represent those expenses recorded against the 2017-18 college grants and operating budget. The report is sorted in descending order, based upon total dollar volume of payments made. Only vendors receiving payments in excess of $10,000 are included in the vendor report is many pages in length since all college employees are listed as a vendor in case of reimbursement for travel/conferences, etc. The vendors receiving in excess of $10,000 total 52 and the average amount paid is $142,030. The remaining 5,265 vendors had payments totaling $7,712,118 or an average of $1,480 per vendor. As requested, the amount of union dues paid to each of the college’s four unions from amounts deducted from employees pay is as follows: FFECC $ 102,785 AAECC $ 22,938 CSEA $ 14,543 AFSCME $ 16,348 If there is additional information required or questions pertaining to specific vendors, please contact me so that the information can be researched prior to the Board of Trustees Meeting. KRW Attachment

26

Vendor Name Net Purpose305394 NYS TEACHERS RETIREMENT SYSTEM 1,854,255.09 Employee & Employer Retirement Contributions272035 FOLLETT HIGHER ED/STORE#660 MA#3 1,087,943.72 Pell Books379383 I R S TAX PAYMENT - FED. WITHHOLDING PAYROLL TAXES 1,068,339.42 Federal Income Taxes208571 Lawley Service 547,867.00 Property, Liability & Professional Insurance196493 AUXILIARY SERVICES 537,349.98 Activity Fees & Food Lab Supplies81577 ELLUCIAN COMPANY, L. P. 513,351.00 Software Licenses

171732 SENECA DATA 237,935.00 Computer Equipment & Supplies304217 NYS INCOME TAX - NYS PAYROLL WITHHOLDING TAXES 175,865.03 NYS Income Taxes303469 ECC FACULTY FEDERATION 102,784.71 Union Dues683750 NUVENTIVE, LLC 87,800.00 Software Licenses197373 CDW GOVERNMENT, INC. 85,747.94 Computer Equipment & Supplies582177 ENERGYMARK, LLC. 76,903.29 Gas Service86043 LAERDAL MEDICAL CORP. 66,986.32 EMT Simulation Equipment & Software

681716 ELITE PRODUCTS GROUP, INC. 61,711.00 Hydraulic Lab Equipment261574 LINSTAR, INC. 51,559.51 ID & Security Equipment93177 GRAINGER, INC. 41,326.12 Maintenance Supplies & Equipment

253241 DELL MARKETING LP 40,149.70 Software Licenses379381 NYS ERS - EMPLOYEE CONTRIBUTIONS 35,914.30 Employee & Employer Retirement Contributions81603 NATIONAL GRID 35,712.31 Electric Service

101135 TOSHIBA BUSINESS SOLUTIONS 33,922.23 Copier Supplies, Maintenance & Software224068 TIME WARNER CABLE 32,438.95 Internet Access Services540598 ISOA 30,572.00 International Student Insurance86181 CORR DISTRIBUTORS INC. 30,454.84 Janitorial Equipment & Supplies81396 STUDENT HEALTHCARE SOLUTIONS 29,000.00 Student Accident Insurance

373667 LABOR MANAGEMENT HEALTH CARE 27,315.51 Health Benefits609760 BUFFALO CIVIC AUTO RAMPS, INC. 26,400.00 City Campus Parking573295 CAMPUS LABS, INC. 26,158.00 Software Licenses85196 UNITED UNIFORM DISTRIBUTION, LLC 25,863.00 Security Uniforms

600117 PLS III LLC 25,625.00 Campus Bus Shuttle263714 IBM 23,967.90 Computer Equipment & Supplies160927 ADMINISTRATORS ASSOCIATION 22,938.19 Union Dues80651 VWR EDUCATION, LLC 22,733.03 Lab Equipment & Supplies

681381 MICROSOFT 22,479.75 Software Licenses228121 Lovejoy Metals 20,917.00 HVAC Equipment & Maintenance303534 NYS CHILD SUPPORT PROCESSING CENTER 20,897.32 Child Support Garnishments588400 FIBER TECHNOLOGIES NETWORKS, LLC 20,890.00 Inter Campus Fiber Connection178934 CIR ELECTRICAL CONSTRUCTION CORP. 18,720.00 North Campus Wiring Installation283181 LEVEL 3 COMMUNICATIONS, LLC 17,922.66 Phone Service303506 W. B. MASON CO, 16,573.57 Office Supplies & Water Coolers96246 U. S. FOODSERVICE BUFFALO 16,397.96 Hospitality Management Food Supplies

303462 AFSCME COUNCIL 66 LOCAL 1095 16,347.90 Union Dues500847 DIGITAL ARCHITECTURE, INC. 16,308.00 Architectural Services81541 AMERICAN ASSOCIATION 15,637.00 Community College Membership85079 APPLE STORE 14,819.29 Computer Equipment & Supplies

303467 CSEA INC. 14,543.30 Union Dues85105 NYSEG 14,356.52 Electric Service

222745 Lamar Companies 13,716.00 Advertising331346 TOSHIBA FINANCIAL SERVICES 13,546.40 Copier Lease 638286 ORACLE AMERICA, INC. 12,218.04 Software Licenses108295 TECHNICAL TRAINING SUPPORT 12,000.00 Advanced Manufacturing & Technical Training81286 REME C ORFFEO 10,303.52 South Campus Cell Tower Assessments

158546 ECC BURSAR'S OFFICE 10,071.09 Grant Tuition Payments7,385,555.41

27

ECCBoardofTrustees

ExecutiveSummary 

Date:  November 21, 2017  Subcommittee:  Financial Health Agenda Item:  Monthly Full‐Time Vacancy Report This item is for:    For Board's Information Backup Documentation:  Attached to this document  

Background Information: 

Personal  services  and  fringe  benefits  account  for  approximately  79.1%  of  ECC’s  annual  2017‐2018 operating budget. The ability to control the number of vacancies allows the institution to better manage its expenses to offset potential financial difficulties in other parts of the operating budget such as tuition and fee shortfalls due to declining enrollment.  

Reasons for Recommendation: 

Not applicable. Report provided as information.  

Fiscal Implications: 

As stated above, the ability to control vacancies provides the opportunities to address other budgetary financial  issues.  The  vacancies  on  the  attached  report  reflected  as  “2423  Spons  Programs”  that  are highlighted  in  yellow  are  grant  funded  and  are  not  part  of  the  college’s  operating  budget.  The  list includes 19 full time funded operating budget vacancies. 

The number of vacancies varies from month to month and underwent an extensive review as part of the 2017‐2018 budget preparation.  

Consequences of Negative Action: 

Not applicable. 

Steps Following Approval: 

Not applicable. 

Contact Information If Any Questions: 

Krista R. Woods, Chief Accountant Phone: (716) 851‐1824  E‐Mail: woods@ecc.edu   

28

Position Unit Desc Position ID Position Title Position Status Hourly Rate PPWG Grade PPWG Step Comments2401 INSTRUCTION NURN1502F01005 Assoc Professor Full Time 40.96          13 6 0285271  Rudnicki, Lynn  5/31/172401 INSTRUCTION HSPN1503F01003 Asst Professor Full Time 29.96          11 8 0337440 Stenzel, Paul    6/16/172401 INSTRUCTION NURN1504F01012 Instructor Full Time 20.49          9 3 0101032 Gambini,Debra  6/16/172401 INSTRUCTION NURN1504F01013 Instructor Full Time 19.62          9 1 0028952  Stacey, Debra    6/26/172401 INSTRUCTION CISS1504F01003 Instructor Full Time 26.52          9 B 0237099 Goldberg, Russell  8/30/172401 INSTRUCTION INDN1502F01001 Assoc Professor Full Time 34.46          13 7 0273918 Pietraszewski, Paul  8/26/172401 INSTRUCTION MTHN1501F01010 Professor Full Time 38.21          14 B 0005786 Scahill, Rozanne  8/26/172401 INSTRUCTION ENGC1501F01013 Professor Full Time 38.25          14 A 0178010 Hendra, Christine  12/30/172408 ACADEMIC SUPPORT ALAA1626F08001 Vice Provost Liberal Arts Full Time 47.11          0 0340313  Holmes, Edward  9/1/172408 ACADEMIC SUPPORT DD8A1141F08001 Asst Project Director II Full Time 40.03          12 C 052757 Aragona, Lisa  12/30/162423 SPONS PROGRAMS 8HNA1504F23001 Instructor Full Time 17.78          9 1 new NANO Technology2423 SPONS PROGRAMS 8POL1552F23001 Senior Police Training Prof Full Time 33.36          13 7 0299539 ‐ Bauer, Daniel 1/7/112423 SPONS PROGRAMS 8PAT1272F23001 Asst Proj Coord Full Time 28.91          9 8 0339619 Ziolkowski, Patricia   10/3/172423 SPONS PROGRAMS 8WIA1225F23002 Job Dev WIA Inv Pr II Full Time 31.99          10 A 0077390 Dudek, Rosemary 8/7/172423 SPONS PROGRAMS 8RGM1061F23001 Project Director‐Grant II Full Time 46.50          14 A 0326506  Ward , Ronald 1/17/172423 SPONS PROGRAMS 8WIA1255F23005 Job Dev WIA Inv Pr Full Time 20.39          9 2 0237098‐Daube, Karen 5/2/102423 SPONS PROGRAMS 8HNN1121F23001 Project Director Full Time 25.93          13 1 new SUNY HNN Grt2450 STUDENT SERVICE STSA1622F50001 VP of Enrollment Mgt Full Time 45.02          0 0514864 D'Aquino, Erik  11/10/172460 MAINTENANCE MAIA1023F60001 Dir Bldgs & Grounds II Full Time 53.09          15 B 0108148 Nesci, Anthony 12/27/162460 MAINTENANCE MAIS1322F60002 Bldg Maint Mechanic Full Time 17.96          7 1 0462549 Griffin, Shawn 5/29/17 Hold‐Temp‐In Mais1417f60001 Rojek2460 MAINTENANCE MAIN1322F60001 Bldg Maint Mechanic Full Time 24.22          7 E #0107889 Bratcher, Mark 9/30/172470 GENERAL ADMIN CFOA1602F70001 Chief Fin Officer & Sr VP of A Full Time 66.33          0 0229709 Reuter, William 7/5/172470 GENERAL ADMIN AFFA1644F70001 Associate VP/Chief Diversity O Full Time 46.17          0 0059977 Willis, Darley 7/22/172470 GENERAL ADMIN FOUA1623F70001 VP of Foundation Full Time 45.02          0 0552554 Bagel, Jeffrey  7/22/172480 GEN INSTITUTION ALMA1079F80001 Director of Alumni Relations Full Time 22.99          10 2 #0643663 King, Stephanie  8/25/172480 GEN INSTITUTION IT2A1571F80001 Master Techncial Assistant Full Time 33.57          11 8 0107869 Bavaro, Ralph 11/23/17

29

ECCBoardofTrustees

ExecutiveSummary 

Date:  November 21, 2017  Subcommittee:  Financial Health Agenda Item:  Employer Liability Maximum Monitoring Report This item is for:    For Board's Information Backup Documentation:  Attached to this document  

Background Information: Personal  services  and  fringe  benefits  account  for  approximately  79.2%  of  ECC’s  annual  2017‐18 operating budget.  Fringe benefits account for 48.5% of payroll with the largest single cost being health insurance which for 2017‐18 is budgeted at $16,482,106.  Since the 26.9% increase in health insurance premiums  for  the  2015  fiscal  year,  the  College  has made  efforts  to  keep  rates  at  a  reasonable  and affordable cost with rates increasing 9.13% in 2017 and it is anticipated effective as of January 1, 2018, the rates for active employees will remain constant for the 2018 calendar year.   ECC  was  notified  of  its  health  insurance  rates  effective  January  1,  2018.    Active  rates  will  remain constant, retiree rates will decrease 8.0% and post‐65 rates will increase 1.0%          Reasons for Recommendation: Not applicable.                  Fiscal Implications: The  college  receives  a  monthly  report  from  Blue  Cross  Blue  Shield  (BCBS),  LMHF’s  chosen  health provider  for  active employees. The  first nine months of 2017, ECC  generated  a $736,565  surplus  for medical claims paid in excess of premiums paid which is due in large part to the effects of the two early retirement programs offered.  This  amount  represents  just  the  difference  in  premiums  paid  versus  utilization.   When  prescription claims and available credits are factored in the total surplus is in excess of $2.2 million for the 2017 fiscal year‐end.              Consequences of Negative Action: ECC will continue to monitor and provide updated on the health insurance utilization vs. premiums and with positive performance, the projected budget(s) should be sufficient to cover actual expenses in 2018.         Steps Following Approval: Not applicable.                      Contact Information If Any Questions: Krista R. Woods, Chief Accountant Phone: (716) 851‐1824  E‐Mail: woods@ecc.edu  

30

1st Quarter 2nd Quarter 3rd QuarterEMPLOYER LIABILITY Jan‐17 Feb‐17 Mar‐17 Total Apr‐17 May‐17 Jun‐17 Total Jul‐17 Aug‐17 Sep‐17 Total YTD

Current month's Employer Liability (MAXIMUM) 756,842.57                   753,991.60                  744,931.04                   2,255,765.21                  757,031.22                 756,688.51                 756,243.69                   2,269,963.42                 755,335.97                 743,797.88                 747,737.57                  2,246,871.42                   6,772,600.05                   

CLAIMS PAIDCurrent Month's Claims Paid 724,107.76                   411,197.08                  825,227.14                   1,960,531.98                  622,269.51                 484,048.82                 745,077.83                   1,851,396.16                 751,221.45                 648,806.79                 651,300.12                  2,051,328.36                   5,863,256.50                   Stop Loss Credits or Adjustments ‐                                ‐                               (85,530.16)                    (85,530.16)                      (12,928.66)                  (6,120.47)                    (34,162.66)                    (53,211.79)                     (3,236.61)                    (9,725.34)                    (2,098.00)                     (15,059.95)                       (153,801.90)                     Vendor Services 6,666.74                       6,650.27                      6,672.05                       19,989.06                       6,760.35                      6,750.62                      6,722.20                       20,233.17                      6,766.09                     6,621.33                      6,487.77                      19,875.19                        60,097.42                        GME 5,763.71                       5,703.20                      5,633.83                       17,100.74                       5,796.73                      5,744.66                      5,177.71                       16,719.10                      5,644.49                     5,590.95                      5,638.83                      16,874.27                        50,694.11                        Vision Services 644.00                          1,518.00                      ‐                                 2,162.00                         1,196.00                      920.00                         920.00                          3,036.00                        ‐                              1,951.00                      1,912.00                      3,863.00                          9,061.00                          Wellness Claims ‐                                ‐                               ‐                                 ‐                                   ‐                               ‐                               ‐                                 ‐                                 ‐                              ‐                               ‐                               ‐                                   ‐                                   Custom Bluecard Arrangement ‐                                ‐                               ‐                                 ‐                                   ‐                               ‐                               ‐                                 ‐                                 ‐                              ‐                               ‐                               ‐                                   ‐                                   Away From Home Care 2,325.76                       3,950.69                      1,763.01                       8,039.46                         3,012.97                      688.94                         604.16                          4,306.07                        740.57                        1,608.04                      1,665.42                      4,014.03                          16,359.56                        Provider Incentive 7,603.05                       7,589.40                      7,657.65                       22,850.10                       7,684.95                      7,712.25                      7,684.95                       23,082.15                      7,607.60                     7,584.85                      7,553.00                      22,745.45                        68,677.70                        The Good Life Program ‐                                ‐                               ‐                                 ‐                                   ‐                               ‐                               ‐                                 ‐                                 ‐                              ‐                               ‐                               ‐                                   ‐                                   Non‐Claim Medical Expense 13,428.82                     13,523.74                    13,291.26                     40,243.82                       13,234.28                   13,236.39                   13,570.24                     40,040.91                      13,862.51                   13,865.73                   13,677.49                    41,405.73                        121,690.46                      Total Claims Expense 760,539.84                  450,132.38                  774,714.78                   1,985,387.00                  647,026.13                 512,981.21                 745,594.43                   1,905,601.77                782,606.10                 676,303.35                 686,136.63                  2,145,046.08                   6,036,034.85                   

Current Month's Surplus/(Deficit) (3,697.27)                     303,859.22                  (29,783.74)                    270,378.21                     110,005.09                 243,707.30                 10,649.26                     364,361.65                    (27,270.13)                  67,494.53                   61,600.94                    101,825.34                      736,565.20                      

YTD Beginning of Month ‐ surplus/(deficit) (3,697.27)                     300,161.95                   270,378.21                 380,383.30                 624,090.60                   634,739.86                 607,469.73                 674,964.26                  5,698,186.24                   Current month's surplus/(deficit) (3,697.27)                     303,859.22                  (29,783.74)                    270,378.21                     110,005.09                 243,707.30                 10,649.26                     364,361.65                    (27,270.13)                  67,494.53                   61,600.94                    101,825.34                      736,565.20                      YTD ‐ End of Month ‐ surplus/(deficit) (3,697.27)                     300,161.95                  270,378.21                   380,383.30                 624,090.60                 634,739.86                   607,469.73                 674,964.26                 736,565.20                  6,434,751.44                   

 

Erie Community College00400051, 004034440, 00403439, 00419673

EMPLOYER  LIABILITY  MAXIMUM  MONITORING  REPORTCONTRACT PERIOD 1/1/2017 ‐ 12/31/2017

INDIVIDUAL STOP LOSS $250000

31

ECC STEM Executive Summary

October 2017

CURRENT PROJECT COST OVERVIEW

Construction Contracts $ 18,848,270.00

Change Orders: $ 139,809.75

Current Contingency : $ 460,190.25

Total Construction Cost $ 19,448,270.00

CONTRACT STATUS - ECC STEM Project

(1) Contractors work is complete, (6) others ongoing

MWBE Enterprise Amounts

Overall Project—Currently at 39%. MBE: 20.8 WBE: 19.5

Project Goal—32% MBE 18%, WBE 14% - Currently +8.32% above goal

Notes: - MBE is at 2.8% above goal

- WBE is at 5.4% above goal

PROJECT UPDATE:

Lab Casework installation substantially complete.

Terrazzo flooring in corridor approximately 50% com-

plete.

Tile installation in bathrooms is substantially com-

pleted.

HVAC and Plumbing equipmet startups ongoing.

Boilers, Air Handling Equipment, Pumps all being

started up.

Ceiling tile being installed throughout building.

Site walkways/sidewalks 80% Complete.

Final landscaping to be installed in Early November

All work scheduled to be substantially complete with

punchlist only remaining in November.

Ceiling grid, lights and duct diffusers

installation ongoing

Final sitework preparations and

sidewalk at Quad (East Elevation)

Chemistry Lab Casework and fume hoods

installed

South Elevation sidewalk completed

MILESTONE SCHEDULE HIGHLIGHTS:

Notice to Proceed/Onsite: 08/23/16

Foundations Complete: 11/23/16

Structural Steel Complete: 03/15/17

Building Water Tight: 07/5/17

Exterior Envelope Complete: 08/25/17

Open facility: 01/05/18

CURRENT BILLING STATUS

Billed this Month $1,162,658.08* (Pending Review)

Billed to Date $16,239,658.49

Percentage Complete: 85.8%

Project Engineering:

Open Submittals: 247

Submittals In Review 21

Closed Submittals: 639

Open RFI’s: 1

Answered RFI’s: 204

MANPOWER—Goals—Minority 13.2%, Women 6.9%, Apprentice 10%

SAFETY

Safety Incidents: No New incidents this month

QA/QC

Observations: 609 Open Issues: 305 (149 in review) Closed Items: 304

Building Construction Live Webcam: https://www.ecc.edu/stem-building/

Total Minority Women Apprentice

Overall 68,370.25 19.75% 6.47% 14.85%

% to Goal +6.55% -0.43% +4.85%

Biology lab casework installed

32

 

To:  BOT Subcommittee – Financial Health 

Date:  November 17, 2017 Re:  Monthly Project Status Report – changes from prior month  

  City: 

EG‐14‐10b (SAP E.11004 – C09219 evaluation; E.14004 – C09209; E.00065, E.00068, E.00069, E.00071, E.20902 ‐ C09198 city restoration) ECC City Exterior Restorations Masonry Repairs and Evaluation – DPW/BHNT Punch list inspection on 10/02/17. Contractor working to complete punch list items and closeout documents. Transformer Vault Repair bids received on 10/3/17, bids higher than expected. Purchasing to rebid on 10/27/17 with scope of work to exclude all concrete vault work as approved by ECC on 10/11/17. Bids due with EC Purchasing on 11/16/17. 

EG‐15‐14 (SAP E.20904) ECC City Campus Domestic Hot Water Heater Replacement – All closeout documents received. Recommend for final payment on 10/10/17. Project complete.  

EG‐17‐04 (SAP E.11002 – C09214) ECC City Flickinger Pool Lane Line and Reels ‐ Authorized payment in full to Keifer. Per 8/9/17 email response, confirmed payment is posted but check is not yet cut. Keifer sent a partial credit invoice because the lane lines were incorrect and restrung by ECC crew.  

NT‐17‐07 (SAP E.17005) ECCC Old Post Office Elevator Upgrades – DPW meeting with Schindler rep & ECC on 10/18/17 to discuss elevator upgrade. ECC has forwarded elevator work orders to DPW for review.  

 North: 

EG‐14‐09 (SAP E.11005 ‐ C09211) ECC North Air Conditioning Building K&B –On hold   EG‐14‐11 (SAP E.14003 – C09216) ECC North Door and Window Replacement – Final 

Punch List between BHNT and DPW set up for 8/14/17. Punch list forwarded to Contractor for action on 8/16/17. Punch list re‐inspection on 9/29/17. Contractor working to complete punch list items and closeout documents. 

EG‐14‐17 ECC North Bretschger Hall‐100 Wing Renovations and Nanotechnology Addition – Closeout documents in progress.   

EG‐14‐19 (E.12002 – C09208) ECC North STEM Building – Project is approximately 85.8% complete, currently still on schedule. Digital Network Lighting Controls and Lightning Projection scope of work disputes resolved with Goodwin Electric. Please refer to attached October 2017 report as forwarded to the County Legislature. 

EG‐15‐07 Dry Memorial Library Roof Replacement –Closeout documents in progress.  EG‐15‐16 (SAP E.11005 – C09211) ECC North Air Conditioning Building B ‐ This project is 

for the HVAC Pre‐Schematic Study & Schematic Design at B‐Building. Project is complete. There is a continuation to the project (KA‐17‐09 ECCN – Bretschger Hall HVAC System Replacement and Upgrades – Phase 1). Resolution is on current agenda. 

EG‐16‐07 (SAP E.15003 – C09210) Spring Student Center Roof Replacement –The consultant selection form 5‐15 has been approved by Deputy County Executive and scheduled for current resolution session to award A/E consultant. Roof replacement work scheduled for Spring 2018. 

NT‐17‐05 (SAP E.xxxxx) ECC North Bretschger Hall‐Fire Shutters Repair – Followed up with Advanced Architecture and Planning on their discussion on options for repair or full replacement.  DPW to perform in‐house code analysis to determine best course of action. ECC Purchasing received one bid on 8/17. Discussion with Rich Rojek/ECC Purchasing and EC Purchasing regarding funding and alternatively use of county capital funds. 

 South: 

NT‐17‐01 (SAP E.17002) ECC South Roof Repairs and Recoating –Project with EC Purchasing for bids received on 9/26/17. DPW/Purchasing/Tremco review of bids underway to award roofing contractor. Bids due at DPW on 11/14/17. 

NT‐17‐09 (SAP E.17003, E.17006) ECC South Fire Protection Line Repair – DPW Meeting with NYS Fire Marshalls on 10/18/17 to discuss need to resolve fire protection line water pressure issue. DPW Meeting with Watts Engineering to discuss their report dated 4/24/17 and next course of action. Please refer to summary of meeting. 

 

ECCBoardofTrustees

ExecutiveSummary 

Date:  November 21, 2017  Subcommittee:  Financial Health Agenda Item:  Facility Rentals – waiver/reduction of fees This item is for:    For Board's Information Backup Documentation:  Attached to this document  

Background Information: 

At  the April 27, 2017 Board of Trustees meeting a  revision  to BOT Policy VI‐A‐7 Facilities Rentals was approved which requested notification to the Board of Trustees at the next monthly meeting if any fees were waived or reduced in connection with a facility rental/usage.  

Reasons for Recommendation: 

Not applicable. 

Fiscal Implications: 

Reporting of  facility usages  continues  to be  streamlined and  improved which will ultimately  result  in increased revenues.  A report reflecting all rentals from the start of the current fiscal year is attached for Board of Trustees information. 

Consequences of Negative Action: 

Not applicable. 

Steps Following Approval: 

Not applicable. 

Contact Information If Any Questions: 

Krista R. Woods, Chief Accountant Phone: (716) 851‐1824  E‐Mail: woods@ecc.edu    

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Organization Event Date Campus Facility Fees Charged  Fees WaivedWaiver Rational Waived By

ECDSS Summer Youth Networking Event 9/1/2017 City Atrium; Auditorium 650.00                      ‐                            Williamsville High School Soccer 9/4/2017 ‐ 9/30/2017 North Athletic Fileds 1,458.00                   ‐                            

Erie County Executive's Office Shared Services Presentation 9/5/2017 South Lecture Hall ‐                             100.00                      CountyAmerican Red Cross  Blood Drive 9/6/2017 North Lobby ‐                             30.00                        Not For Profit FacilitiesAmerican Red Cross Blood Drive 9/7/2017 City Auditorium ‐                             100.00                      Not for Profit Facilities

UNYTS Blood Drive 9/8/2017 City Auditorium ‐                             100.00                      Not for Profit FacilitiesErie Co. Personnel Agility Training 9/8/2017 South Gym; Track ‐                             125.00                      County

UNYTS Blood Drive 3/8/2017 North Lobby ‐                             30.00                        Not for Profit FacilitiesErie County Personnel Civil Service Exam 9/9/2017 City 16 Classrooms ‐                             640.00                      County

Global Premiere SoccerSoccer Games

9/11/2017; 9/12/2017; 9/13/2017; 9/14/2017; 9/15/2017; 9/18/2017; 9/19/2017; 9/20/2017; 9/21/2017; 9/22/2017; 9/25/2017; 9/26/2017; 9/27/2017; 9/28/2017; 9/29/2017

North Athletic Fileds 750.00                      ‐                            

Erie County Personnel Civil Service Exam Review 9/16/2017 North 1 Classroom ‐                             40.00                        CountyUNYTS Blood Drive 9/21/2017 South Cafeteria ‐                             100.00                      Not for Profit Facilities

Erie Co. Sheriff's Dept. Defensive Tactic's Class 9/30/2017 South Gym  ‐                             75.00                        County

TOTAL FEES CHARGED:                   2,858.00 TOTAL FEES WAIVED:                   1,340.00 

Organization Event Date Campus Facility Fees Charged  Fees WaivedWaiver Rational Waived By

Williamsville High School Soccer 10/01/2017 ‐ 10/13/2017 North Athletic Fileds 702.00                      ‐                            

Global Premiere Soccer

Soccer Games

10/2/2017; 10/3/2017; 10/4/2017; 10/5/2017; 10/6/2017; 10/9/2017; 10/10/2017; 10/11/2017; 10/12/2017; 10/13/2017; 10/16/2017; 10/17/2017; 10/18/2017; 10/19/2017; 10/20/2017; 

10/23/2017; 10/24/2017; 10/25/2017 

North Athletic Fileds 900.00                      ‐                            

Chesterfield Co. Police DeptPolice Applicant Testing 10/5/2017 North Lecture Hall ‐                             100.00                      Student Benefit M. Pietkiewicz

Erie Co. Sheriff's Dept.Defensive Tactic's Class

10/07/2017; 10/14/2017; 10/17/2017; 10/18/2017; 10/19/2017; 10/21/2017; 10/24/2017; 10/26/2017

South Gym  ‐                             600.00                      County M. Pietkiewicz

Erie County Personnel Civil Service Exam Review 10/8/2017; 10/21/2017; 10/29/2017 North Classrooms ‐                             160.00                      CountyErie County Executive's Office Public Presentation 10/9/2017 North Lecture Hall ‐                             100.00                      County M. Pietkiewicz

Canisius College Swim Meet 10/13/2017 City BFAC Pool 1,485.00                   ‐                            STAR Swimming Super STAR Meet 1 10/14/2017 City BFAC Pool 542.00                      ‐                            

Erie County Personnel Civil Service Exam 10/14/2017 City 12 Classrooms ‐                             480.00                      CountySTAR Swimming CAN‐AM Meet 10/20/2017 ‐ 10/22/2017 City BFAC Pool 1,863.00                   ‐                            Canisius College Swim Meet 10/21/2017 City BFAC Pool 1,965.00                   ‐                            

Erie Co. District Attorney's Office Victim Impact Panel 10/25/2017 City Auditorium 100.00                      ‐                             CountySUNY Geneseo Swim Meet 10/28/2017 City BFAC Pool 2,660.00                   ‐                            

Erie County Personnel Civil Service Exam 10/28/2017 City 20 Classrooms ‐                             800.00                      CountyErie County Personnel Civil Service Exam 10/28/2017 South Cafeteria ‐                             100.00                      County

TOTAL FEES CHARGED:                 10,217.00 TOTAL FEES WAIVED:                   2,340.00 

$13,075.00$3,680.00

 2017/18 YTD TOTAL FEES CHARGED  :2017/18 YTD TOTAL FEES WAIVED :

September 2017

FACILITY RENTALS

October 2017

36

ERIE COMMUNITY COLLEGE

BOARD OF TRUSTEES

November 2017

RESOLUTION

Disposal of Material - Surplus, Scrapped & Donated Items

WHEREAS, the items on:

Material Disposition List #310

North Campus ( 0 items) South Campus ( 8 items) City Campus ( 1 items)

Have been deemed of no further use to Erie Community College.

And,

WHEREAS, Erie Community College has requested that the listed material be disposed of through County procedures,

NOW, THEREFORE BE IT

RESOLVED, the Erie Community College Board of Trustees approves the disposal of the material on:

Material Disposition List #310

And that the scrap material be scrapped and that the surplus material be turned over to the Erie County Division of Purchasing for disposal and that the proceeds be returned to the college, in accordance with the New York State guidelines and be it further

RESOLVED, that a copy of this resolution be forwarded to the Erie County Division of Purchasing.

________________________ Signature

Dennis Murphy, Chair ECC Board of Trustees

Date: ___________________

37

Nov-17 Material Disposition List #310

NorthDisposal Book AccumulatedMethod Asset No. Description Manufacturer Location Serial No. Cost Value Depreciation

0 Items Total North Campus -$ -$ -$

SouthDisposal Book AccumulatedMethod Asset No. Description Manufacturer Location Serial No. Cost Value Depreciation

12 S106092 HP Laserjet Printer HP 4224 USQJ009004 1,390.30$ -$ 1,390.30$

12 S112008 HP Laserjet Printer HP 5301 SGC2210L45 587.90$ -$ 587.90$

12 S106090 HP Laserjet Printer HP 4102 USQJ008849 1,390.30$ -$ 1,390.30$

12 S106091 HP Laserjet Printer HP 4104 USQJ009013 1,390.30$ -$ 1,390.30$

12 S121003 HP Laserjet Printer HP 5113 CNCCB4LIRC 823.52$ -$ 823.52$

12 S111997 HP Laserjet Printer HP 1209 USDNX11656 1,352.44$ -$ 1,352.44$

1 S2301 FUNCTION GENERATOR BK PRECISION 2108 14712934 199.25$ -$ 199.25$

1 S2303 FUNCTION GENERATOR BK PRECISION 2108 14712932 199.25$ -$ 199.25$

8 Items Total South Campus 7,333.26$ -$ 7,333.26$

CityDisposal Book AccumulatedMethod Asset No. Description Manufacturer Location Serial No. Cost Value Depreciation

12 C114182 HP Laserjet Printer HP G10 CNGKB25681 586.15$ -$ 586.15$

1 Item Total City Campus 586.15$ -$ 586.15$

9 Items Total College 7,919.41$ -$ 7,919.41$

38