condensed fs2016 april

Summary Operating Statements

For the Period

September 1, 2015 ‐ April 30, 2016

For the Meeting of the Board of Trustees ‐ June 7, 2016

forHouston Community College System

&

Houston Community College Public Facility Corporation

Summary Summary of Financial Statements 1

Fund Balances Fund Balance Statement 2

Operating Summary HCCS Unrestricted Revenue & Expenditures 3

Auxiliary Sources and Uses of Auxiliary Funds 4

Budgets Adjusted Budgets by Divisions 6

Balance Sheet Balance Sheet by Fund 8

Exemptions/Waivers Exemptions & Waivers Detail 9

Table of ContentsFor the Period September 1, 2015 ‐ April 30, 2016

Houston Community College System

1

Houston Community College System Summary of Financial Statements

As of April 30, 2016

In the Unrestricted Fund as of April 30, 2016, total revenue received is $279.5 million. This

represents 86.1% of budgeted annual revenues of $324.6 million. Expenses total $216 million to

date; which is 66.6% of the total expense budget of $324.6 million. Compared with the same

time last year, revenue shows a 3.4% increase, and expenses are 9% higher than the prior year.

Actual net revenue is $63.5 million to‐date. That translates into a like amount increase in fund

balance.

Salaries increased 6.2%. This increase is due namely to the compensation study alignment and

an across the board salary increase of 2% for full‐time employees.

The expenses in Transfers & Debt show an increase of $9.5 million namely due to the

redemption of the PFC Westgate Bonds Series 2005A in the amount of $8.1 million.

Total revenue and expenses are expected to fall within budget plan at year end.

Unrestricted1 Restricted Auxiliary

Loan &

Endowments Scholarship Agency

Unexpended

Plant

Capital and

Technology

Retirement of

Debt

Investment in

Plant

Public Facility

Corp. Grand Total

Fund Balance as of 9/1/2015, Audited $ 45,130,654 $ 4,540,237 $ 7,699,183 $ 509,932 $ (29,805) $ ‐ $ 27,332 $ 5,660,509 $ 52,039,009 $ 251,542,378 $ (2,701,008) $ 364,418,421

Revenues 279,533,161 20,466,870 6,434,176 ‐ 87,570,662 ‐ 1,906,316 ‐ 50,584,073 (5,517,511) 54 440,977,801

ExpensesSalaries 125,581,068 3,403,598 1,242,013 ‐ 1,408,098 ‐ 188,217 ‐ ‐ ‐ ‐ 131,822,994

Employee Benefits 15,454,426 9,446,935 398,858 ‐ ‐ ‐ 43,010 ‐ ‐ ‐ ‐ 25,343,230

Supplies & General Exp 2,958,084 107,103 791,259 ‐ ‐ ‐ 846 19,967 ‐ ‐ ‐ 3,877,259

Travel 613,673 80,649 173,471 ‐ ‐ ‐ 434 ‐ ‐ ‐ ‐ 868,226

Marketing Costs 362,665 30,290 420,362 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 813,317

Rentals & Leases 1,629,945 87,911 37,456 ‐ ‐ ‐ 3,757 ‐ ‐ ‐ ‐ 1,759,069

Insurance/Risk Mgmt 4,541,915 7,336 3,098 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,552,349

Contracted Services 13,874,952 2,481,467 1,446,614 ‐ ‐ ‐ 96,442 26,125 245,723 ‐ ‐ 18,171,324

Utilities 5,343,086 ‐ 321,712 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,664,798

Other Departmental Expenses 1,226,424 116,171 1,402,265 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,744,861

Instructional and Other Materials 6,304,323 277,857 139,569 ‐ ‐ ‐ 807,736 ‐ ‐ ‐ ‐ 7,529,485

Maintenance and Repair 523,757 269,887 5,440 ‐ 235,393 ‐ ‐ 56,911 ‐ ‐ ‐ 1,091,389

Transfers (In)/Out2 35,794,354 4,000,000 ‐ 251,000 (2,578,997) ‐ 500,000 (9,000,000) (28,966,358) ‐ ‐ (0)

Debt 81,091 ‐ 279 ‐ ‐ ‐ ‐ ‐ 65,157,754 ‐ 1,495,641 66,734,765

Capital Outlay 1,749,654 627,199 39,357 ‐ ‐ ‐ 80,512,303 2,525,239 ‐ ‐ 133,055 85,586,806

Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 14,576,074 ‐ 14,576,074

Scholarship Distribution ‐ ‐ ‐ ‐ 88,476,363 ‐ ‐ ‐ ‐ ‐ ‐ 88,476,363

Total Expenses 216,039,417 20,936,405 6,421,752 251,000 87,540,857 ‐ 82,152,746 (6,371,758) 36,437,120 14,576,074 1,628,696 459,612,308

NET REVENUE/(EXPENSES) 63,493,743 (469,534) 12,424 (251,000) 29,805 ‐ (80,246,430) 6,371,758 14,146,953 (20,093,585) (1,628,642) (18,634,507)

Fund Balance Entries 182,029 ‐ ‐ ‐ ‐ ‐ 98,024,141 1,013,738 1,279,420 26,926,673 (137,996) 127,288,005

Fund Balance as of 4/30/2016 108,806,426$ 4,070,703$ 7,711,607$ 258,932$ (0)$ ‐$ 17,805,043$ 13,046,006$ 67,465,382$ 258,375,466$ (4,467,646)$ 473,071,919$

1The significant change in the unresticted fund balance is attributable to the implementation of GASB 68, Accounting and Reporting for Financial Pension .2Transfers include student revenue bond payment funds, scholarship matching funds, and transfers to Unexpended Plant and Capital and Technology Funds.

Unaudited Fund Balances and Activities ‐ All Funds

as of April 30, 2016

2

HOUSTON COMMUNITY COLLEGE SYSTEM

Year‐to‐Date Actuals

Thru April 30, 2016 FY2016 Budget

Actuals as a %

of Budget


Thru April 30, 2016


Thru April 30, 2015

Increase (Decrease)

FY2016 Compared to

FY2015

% Increase

(Decrease)

REVENUES

State Appropriations 43,475,205$ 69,995,427$ 62.1% 43,475,205$ 42,872,339$ 602,866$ 1.4%Ad Valorem Taxes 131,620,340 136,000,000 96.8% 131,620,340 122,018,960 9,601,380 7.9%Tuition, Net 37,506,815 40,925,000 91.6% 37,506,815 37,251,785 255,029 0.7%Fees 58,155,902 65,325,000 89.0% 58,155,902 58,731,754 (575,852) ‐1.0%Other Local Income 1,787,458 2,250,000 79.4% 1,787,458 1,554,521 232,936 15.0%Tuition & Fee, Net

‐‐ Extended Learning6,652,310 9,500,000 70.0% 6,652,310 7,509,444 (857,133) ‐11.4%

Indirect Cost Revenues, Grant 335,131 620,000 54.1% 335,131 393,792 (58,661) ‐14.9%Total Revenues 279,533,161 324,615,427 86.1% 279,533,161 270,332,596 9,200,565 3.4%

EXPENSES

Salaries 125,581,068 188,436,441 66.6% 125,581,068 118,227,723 7,353,345 6.2%Employee Benefits 15,454,426 21,210,175 72.9% 15,454,426 12,829,403 2,625,023 20.5%Supplies Gen Exp 2,958,084 5,873,370 50.4% 2,958,084 2,698,267 259,817 9.6%Travel 613,673 1,880,217 32.6% 613,673 629,318 (15,645) ‐2.5%Marketing Costs 362,665 1,064,232 34.1% 362,665 732,635 (369,970) ‐50.5%Rental & Leases 1,629,945 2,525,155 64.5% 1,629,945 1,654,284 (24,338) ‐1.5%Insurance/Risk Mgmt 4,541,915 5,551,813 81.8% 4,541,915 6,409,513 (1,867,598) ‐29.1%Contract Services 13,874,952 24,569,264 56.5% 13,874,952 14,255,591 (380,639) ‐2.7%Utilities 5,343,086 10,242,051 52.2% 5,343,086 5,317,590 25,496 0.5%Other Departmental Expenses 1,226,424 2,288,295 53.6% 1,226,424 977,514 248,911 25.5%Instructional & Other Materials 6,304,323 9,971,044 63.2% 6,304,323 6,070,996 233,327 3.8%Maintenance & Repair 523,757 1,218,950 43.0% 523,757 630,979 (107,222) ‐17.0%Transfers/Debt 35,875,445 40,723,903 88.1% 35,875,445 26,350,065 9,525,380 36.1%Contingency ‐ 4,899,339 0.0% ‐ ‐ ‐ 0.0%Capital Outlay 1,749,654 4,161,177 42.0% 1,749,654 1,370,189 379,465 27.7%

Total Expenses 216,039,417$ 324,615,427$ 66.6% 216,039,417$ 198,154,066$ 17,885,352 9.0%

NET REVENUE/(EXPENSES) 63,493,743$ 0$ 0.0% 63,493,743$ 72,178,530$ (8,684,787)$ ‐12.0%

HOUSTON COMMUNITY COLLEGE SYSTEMComparison to Budget and Comparison to Previous Fiscal Year


HCCS CURRENT UNRESTRICTED

3

66.7% of Year Expended

Main Leasing Misc. Auxiliary* Foundation Marketing

Bookstore

Commission

International

Student Services

Cafe Club NEO

3100 Main Scholarships

Subtotal

Uncommitted

21,608,919$ (15,867,575)$ (1,919,115)$ (22,697,403)$ 26,337,287$ (2,029,029)$ (1,579,123)$ (462,396)$ 3,391,564$

FY2016 Revenue 3,979,765 491,717 ‐ ‐ 580,341 ‐ 293,910 ‐ 5,345,734

Salaries 176,163 382,017 72,996 ‐ ‐ 213,082 158,033 ‐ 1,002,292

Benefits 44,694 204,675 17,013 ‐ ‐ 51,707 35,717 ‐ 353,805

Supplies Gen Exp 26,351 94,561 4,997 ‐ ‐ ‐ 5,206 ‐ 131,115

Travel ‐ 14,837 3,639 ‐ ‐ ‐ ‐ ‐ 18,476

Marketing Costs ‐ 374 ‐ 419,987 ‐ ‐ ‐ ‐ 420,362

Rental & Leases 2,340 28,500 ‐ ‐ ‐ ‐ 520 ‐ 31,360

Contract Services 1,139,861 66,740 21,935 ‐ ‐ ‐ 1,916 ‐ 1,230,452

Utilities 320,012 ‐ ‐ ‐ ‐ ‐ 1,700 ‐ 321,712

Departmental Expenses 300 204,595 ‐ 1,143,023 ‐ 6,450 ‐ ‐ 1,354,368

Instructional & Other

Materials 600 2,782 ‐ ‐ ‐ ‐ 135,953 ‐ 139,335

Maintenance & Repair 850 99 ‐ ‐ ‐ ‐ 4,491 ‐ 5,440

Insurance/Risk Mgmt ‐ 168 ‐ ‐ ‐ ‐ ‐ ‐ 168

Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ ‐ ‐ 737,634 737,634

Transfer/Debt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Capital Outlay 37,740 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 37,740

Total Expense 1,748,910 999,349 120,580 1,563,011 ‐ 271,239 343,536 737,634 5,784,259

Contribution to Fund Balance 2,230,855 (507,631) (120,580) (1,563,011) 580,341 (271,239) (49,626) (737,634) (438,525)

Auxiliary Fund Balance ‐ Uncommitted Portion 2,953,039$

* Expenditures in this category include mailroom, child day care, Minority Male Initiative, Govt. Relation, Mobile Go, etc.

4

Fund Balance –

September 1, 2015 (Audited )

HOUSTON COMMUNITY COLLEGE SYSTEMAuxiliary Budget By Fund


Auxilary Funds ‐ Uncommitted Portion

Total

Saigon Tech

Other

International

Initiatives

Subtotal

International

Minority

Business

Development

Agency

Student

Vending

Commission

Student

Activity Fee

Student

Athletic Fee Subtotal

Committed Total Auxiliary

328,922$ (92,954)$ 1,818,386$ ‐$ 324,132$ 1,005,688$ 1,159,414$ 2,489,233$ 7,699,183$ (Audited)

FY2016 Revenue 23,333 ‐ 23,333 ‐ 63,000 989,165 769,173 1,821,339 7,190,405

Salaries ‐ ‐ ‐ ‐ 4,200 73,500 162,021 239,721 1,242,013

Benefits ‐ ‐ ‐ ‐ 7,089 37,963 45,053 398,858

Supplies Gen Exp 484 ‐ 484 ‐ 40,801 453,429 165,431 659,661 791,259

Travel 5,992 49,139 55,131 ‐ 45 48,395 51,425 99,865 173,471

Marketing Costs ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 420,362

Rental & Leases ‐ ‐ ‐ ‐ ‐ ‐ 6,096 6,096 37,456

Contract Services ‐ ‐ ‐ ‐ ‐ 87,305 128,857 216,162 1,446,614

Utilities ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 321,712

Departmental Expenses ‐ ‐ ‐ ‐ 18,000 11,069 18,828 47,897 1,402,265

Instructional & Other

Materials ‐ ‐ ‐ ‐ ‐ ‐ 234 234 139,569

Maintenance & Repair ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,440

Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 630 2,300 2,930 3,098

Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ 18,194 400 18,594 756,229

Transfer ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Capital Outlay ‐ ‐ ‐ ‐ ‐ 1,896 ‐ 1,896 39,636

Total Expense 6,476 49,139 55,614 ‐ 63,046 701,506 573,556 1,338,108 7,177,981

Contribution to Fund Balance 16,857 (49,139) (32,281) ‐ (46) 287,659 195,618 483,230 12,424

Auxiliary Fund Balance ‐ Intl, Committed, Total 1,786,105$ ‐$ 324,085$ 1,293,347$ 1,355,031$ 2,972,464$ 7,711,607$

HOUSTON COMMUNITY COLLEGE SYSTEMAuxiliary Budget By Fund


5

Auxiliary Funds ‐ International and Committed Portions

International Committed

Fund Balance –

September 1, 2015


Budgeted Expenditures CENTRAL NORTH

WEST

NORTH

EAST

SOUTH

WEST

SOUTH

EAST COLEMAN

EXTENDED

LEARNING

ACADEMIC

INSTRUCTION

Salary 9,137,186$ 8,760,208$ 11,519,365$ 10,169,080$ 5,621,790$ 12,515,396$ 11,664,723$ 56,204,358$

Employee Benefits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Supplies & Gen 233,211 245,163 231,226 317,178 303,014 313,654 202,521 334,923

Travel 39,050 79,173 26,888 46,336 32,980 110,610 98,982 156,555

Marketing Costs 13,645 37,207 56,019 26,432 98,027 18,210 286,057 22,618

Rentals & Leases 5,330 59,271 940,162 503,206 60,566 497,054 25,443 19,160

Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 126 ‐ 511

Contracted Services 286,511 264,368 76,819 15,386 65,445 181,691 131,659 371,695

Utilities 5,125 ‐ ‐ 1,826 ‐ ‐ ‐ ‐

Other Departmental Expenses 54,338 68,313 30,374 32,620 26,146 91,119 57,621 72,271

Instructional And Other Materials 317,954 56,209 192,197 119,961 72,905 244,783 772,029 1,204,253

Maintenance and Repair 138,855 45,862 126,399 11,815 26,595 60,718 123,511 44,462

Transfers/Debt ‐ ‐ 1,186 ‐ ‐ ‐ ‐ ‐

Contingency 457,212 440,543 120,335 285,061 45,363 427,617 201,794 ‐

Capital Outlay 502,712 230,675 232,518 212,227 150,885 124,144 132,459 334,195

Total 11,191,129$ 10,286,992$ 13,553,487$ 11,741,128$ 6,503,716$ 14,585,122$ 13,696,799$ 58,765,001$

HOUSTON COMMUNITY COLLEGEFY 2015‐16 Adjusted Budget by Divisions

6


HOUSTON COMMUNITY COLLEGEFY 2015‐16 Adjusted Budget by Divisions

Budgeted Expenditures CHANCELLOR FINANCE &

ADMIN. SUSTAINABILITY

INSTRUCTIONAL

SERVICES

STUDENT

SERVICES SYSTEM Grand Total

Salary 5,844,862$ 31,581,172$ 2,389,518$ 17,588,429$ 4,789,776$ 650,578$ 188,436,441$

Employee Benefits ‐ ‐ ‐ ‐ ‐ 21,210,175 21,210,175

Supplies & Gen 722,227 1,010,368 153,690 311,159 195,036 1,300,000 5,873,370

Travel 171,375 267,866 63,153 739,310 47,939 ‐ 1,880,217

Marketing Costs 242,000 254,739 7,278 2,000 ‐ ‐ 1,064,232

Rentals & Leases 87,700 252,388 57,156 12,319 5,400 ‐ 2,525,155

Insurance/Risk Mgmt 5,550,000 ‐ ‐ 1,176 ‐ ‐ 5,551,813

Contracted Services 3,465,976 15,616,506 47,500 142,843 1,376,812 2,526,053 24,569,264

Utilities ‐ 1,752,227 ‐ 94 ‐ 8,482,779 10,242,051

Other Departmental Expenses 782,145 383,292 53,786 525,812 110,458 ‐ 2,288,295

Instructional And Other Materials 62,415 5,985,372 39,000 568,797 335,169 ‐ 9,971,044

Maintenance and Repair 15,446 620,909 3,050 444 884 ‐ 1,218,950

Transfers/Debt 200,000 43,591 ‐ ‐ ‐ 40,479,126 40,723,903

Contingency 150,000 246,064 232,659 50,758 9,396 2,232,537 4,899,339

Capital Outlay 130,918 1,842,578 200,604 51,413 15,850 ‐ 4,161,177

Total 17,425,064$ 59,857,072$ 3,247,394$ 19,994,554$ 6,886,720$ 76,881,248$ 324,615,427$

7

CURRENT &

LOAN FUNDS1PLANT & BOND

FUNDS2 Total All Funds

ASSETSCurrent Assets:

Cash & cash equivalents 140,564,076$ 41,695,515$ 182,259,591$ Restricted cash & cash equivalents 3,885,386 ‐ 3,885,386 Short term Investments ‐ ‐ ‐ Accounts/Other receivable (net) 17,218,197 3,004,776 20,222,973 Deferred charges 30,378 ‐ 30,378 Prepaids 1,945,082 673,299 2,618,381

Total Current Assets 163,643,119 45,373,590 209,016,710

Non‐current Assets:Restricted cash & cash equivalents ‐ 168,274,368 168,274,368 Restricted long‐term investments ‐ 93,903,385 93,903,385 Long‐term Investments 44,427,905 ‐ 44,427,905 Deferred Outflows of Resources: Pension 11,299,015 ‐ 11,299,015 Advance Funding Valuation Outflows ‐ 8,743,822 8,743,822 Capital Assets, net ‐ 1,003,128,981 1,003,128,981

Total Non‐current Assets 55,726,920 1,274,050,556 1,329,777,476

Total Assets 219,370,042$ 1,319,424,146$ 1,538,794,189$

LIABILITIESCurrent Liabilities:

Accounts payable 5,502,798 2,075,071 7,577,869

Accrued liabilities 58,503 19,444 77,947 Compensated absences 2,526,083 ‐ 2,526,083 Funds held for others 708,856 189,209 898,065 Deferred revenue 1,671,221 263,726 1,934,947 Notes payable‐current portion ‐ ‐ ‐ Bonds payable‐current portion ‐ ‐ ‐

Total Current Liabilities 10,467,461 2,547,451 13,014,912

Non‐current Liabilities:Deposits ‐ ‐ ‐ Net Pension Liability 67,428,372 ‐ 67,428,372 Deferred Inflows of Resources: Pension 20,626,539 ‐ 20,626,539 Advance Funding Valuation Inflows ‐ 795,245 795,245 Notes payable ‐ 153,344,686 153,344,686 Bonds payable ‐ 760,205,808 760,205,808 Capital lease obligations ‐ 45,839,058 45,839,058

Total Non‐current Liabilities 88,054,911 960,184,798 1,048,239,709

Total Liabilities 98,522,372$ 962,732,248$ 1,061,254,621$

Fund Balance‐

August 31, 2015 Audited 57,850,201 309,269,229 367,119,430

Revenues Over Expenditures Unrestricted 63,688,197 63,688,197 Restricted (690,728) (690,728) Net Investment in Plant 47,422,670 47,422,670

Total Fund Balances 120,847,670$ 356,691,899$ 477,539,569$

Total Liabilities & Fund Balances 219,370,042$ 1,319,424,147$ 1,538,794,189$

1 In cludes Unrestricted, Restricted, Loan & Endowment, Scholarship, Agency and Auxiliary Funds.2 Includes Unexpended Plant, Retirement of Debt and Investment in Plant Funds.

Houston Community CollegeBalance Sheet By Fund

For Month Ended April 30, 2016

8

FY 2014‐15 FY 2015‐16

Budget:Adjusted Budget FY 2015‐16, Net 40,925,000$

Revenues Received:Tuition 46,585,807 43,370,845 43,755,901

Waivers & Exemptions:Dual Credit & Early College HS (5,045,017) (4,677,565) (4,967,973)

Other (1,603,037) (1,441,495) (1,281,113)

Total Waivers & Exemptions (6,648,054) (6,119,060) (6,249,086)

Total Tuition Revenue, Net 39,937,754$ 37,251,785$ 37,506,815$

Budget:Budget FY 2015‐16, Net 9,500,000$

Revenues Received:Tuition 11,329,490 8,936,107 7,724,692

Waivers & Exemptions:Department of Corrections (1,946,863) (1,426,663) (1,072,382)

Total EL Tuition Revenue, Net 9,382,627$ 7,509,444$ 6,652,310$

FY 2014‐15 FY 2015‐16

Dept of Corrections 1,946,863$ 1,426,663$ 1,072,382$ ‐24.8%

Dual Credit & Early College HS Waiver 5,045,017 4,677,565 4,967,973 6.2%

Other:

Employee Fee Exemptions 61,121 52,411 50,879 ‐2.9%

Firemen 12,870 11,404 7,403 ‐35.1%

Hazelwood 942,773 850,264 682,548 ‐19.7%

Deaf & Blind 190,174 171,622 191,245 11.4%

High Ranking Hi SCH Grad 1,805 1,805 1,519 ‐15.8%

Child of Disabled Vet ETC 7,264 7,264 3,295 ‐54.6%

Emp of State Coll & Univ ‐ ‐ 2,372 0.0%

Nonres Teach/Research Asst 6,363 6,098 965 ‐84.2%

Nonres Competitive Scholar 8,558 8,558 33,426 290.6%

Senior Citizens 13,668 12,961 11,907 ‐8.1%

Scholarship Distribution 2,800 ‐ 2,800 0.0%

A VISA Waiver (Non‐Alien Waiver) 888 888 ‐ ‐100.0%

Foster Children‐Resident 247,117 224,536 145,222 ‐35.3%

Fire Academy Waiver ‐ ‐ (15) 0.0%

Undocumented Students 5,723 5,378 1,859 ‐65.4%

TX Tomorrow Waiver 6,076 5,810 1,792 ‐69.2%

Surviving Spouse/Children ‐ ‐ 2,942 0.0%

Peace Officer Exemption 3,868 3,297 1,359 ‐58.8%

Adopted Student Waiver 91,719 78,949 139,595 76.8%

Stipends 250 250 ‐ 0.0%

Total Other Exemptions 1,603,037 1,441,495 1,281,113 ‐11.1%

Grand Total Exemptions & Waivers 8,594,917$ 7,545,723$ 7,321,468$ ‐3.0%

Year‐to‐Date

Activity thru

4/30/2016

Houston Community College

9

Actuals %

Inc/(Dec)YTD

vs. PriorYTD

Exemptions & WaiversThrough April 30, 2016

Account

End of Year

Activity

Year‐to‐Date

Activity thru

4/30/2015

Year‐to‐Date

Activity thru

4/30/2016

Tuition

Tuition ‐ Extended Learning

Exemptions & Waivers

End of Year

Activity

Year‐to‐Date

Activity thru

4/30/2015

condensed fs2016 april

Economy & Finance