for actual year: 2017-2018 budget year: 2018-2019 district ... annual financial... · 520 kern page...

Activity (ECSA) Activity (ECSB) Activity (ECSX)

ECS 84362 A ECS 84362 B Excluded

Object Instructional Salary Cost Total CEE Activities

Academic Salaries Code AC 0100-5900 & AC 6110 AC 0100 - 6799 AC 6800 - 7390 Total

Instructional Salaries

Contract or Regular 1100 34,611,740 34,672,429 83,214 34,755,643

Other 1300 12,978,745 13,111,382 186,747 13,298,129

Total Instructional Salaries 47,590,485 47,783,811 269,961 48,053,772

Non-Instructional Salaries

Contract or Regular 1200 9,554,092 516,104 10,070,196

Other 1400 553,056 2,130 555,186

Total Non-Instructional Salaries 0 10,107,148 518,234 10,625,382

Total Academic Salaries 47,590,485 57,890,959 788,195 58,679,154

Classified Salaries

Non-Instructional Salaries

Regular Status 2100 19,277,926 1,494,802 20,772,728

Other 2300 491,733 788,051 1,279,784

Total Non-Instructional Salaries 0 19,769,659 2,282,853 22,052,512

Instructional Aides

Regular Status 2200 667,376 677,278 64,880 742,158

Other 2400 1,718,380 1,726,048 41,238 1,767,286

Total Instructional Aides 2,385,756 2,403,326 106,118 2,509,444

Total Classified Salaries 2,385,756 22,172,985 2,388,971 24,561,956

Employee Benefits 3000 15,223,052 28,713,460 1,058,781 29,772,241

Supplies and Materials 4000 1,458,391 172,393 1,630,784

Other Operating Expenses 5000 885,980 15,185,192 1,412,296 16,597,488

Equipment Replacement 6420 0

Total Expenditures Prior to Exclusions 66,085,273 125,420,987 5,820,636 131,241,623

For Actual Year: 2017-2018 Budget Year: 2018-2019 District ID: 520 Name: KERN

Analysis of compliance with the 50 Percent Law (ECS 84362)

The Current Expense of Education

CALIFORNIA COMMUNITY COLLEGES

Annual Financial and Budget Report

SUPPLEMENTAL DATA S11 GENERAL FUND - UNRESTRICTED SUBFUND



Instructional Salary Cost Total CEE Activities

Exclusions AC 0100-5900 & AC 6110 AC 0100 - 6799 AC 6800 - 7390 Total

Activities to Exclude TOP Code

Instructional Staff–Retirees’ Benefits and Retirement Incentives 5900 783,381 0

Student Health Services Above Amount Collected 6441 0

Student Transportation 6491 38,280 38,280

Noninstructional Staff-Retirees’ Benefits and Retirement Incentives 6740 874,478 874,478

Objects to Exclude Object Code

Rents and Leases 5060 1,310,068 1,310,068

Lottery Expenditures

Academic Salaries 1000 0

Classified Salaries 2000 0

Employee Benefits 3000 0

Supplies and Materials 4000

Software 4100 0

Books, Magazines, & Periodicals 4200 0

Instructional Supplies & Materials 4300 156,833 63,759 220,592

Noninstructional, Supplies & Materials 4400 0

Total Supplies and Materials 0 156,833 63,759 220,592

Other Operating Expenses and Services 5000 1,558,338 1,261,325 2,819,663









Object Instructional Salary Cost Total CEE Activities

Code AC 0100-5900 & AC 6110 AC 0100 - 6799 AC 6800 - 7390 Total

Capital Outlay 6000

Library Books 6300 374,570 374,570

Equipment 6400

Equipment - Additional 6410 380,489 380,489

Equipment - Replacement 6420 0

Total Equipment 0 380,489 0 380,489

Total Capital Outlay 0 755,059 0 755,059

Other Outgo 7000 0

Total Exclusions 783,381 4,693,056 1,325,084 6,018,140

Total for ECS 84362, 50% Law 65,301,892 120,727,931 4,495,552 125,223,483

Percent of CEE (Instructional Salary Cost / Total CEE) 54.09% 100.00%

50% of Current Expense of Education 60,363,966

Nonexempted (Remaining) Deficiency from second

preceeding Fiscal Year

Amount Required to be Expended for Salaries of Classroom 65,301,892 120,727,931 4,495,552 125,223,483

Instructors

Reconciliation to Unrestricted General Fund Expenditures

Total Expenditures Prior to Exclusions 66,085,273 125,420,987 5,820,636 131,241,623

Capital Expenditures 6000 93,147 1,754,829 125,912 1,880,741

Equipment Replacement (Back out) 6420 0 0 0

Total Unrestricted General Fund Expenditures 66,178,420 127,175,816 5,946,548 133,122,364







11 12 10

CA General Fund General Fund General Fund

Description (Object) Unrestricted Restricted COMBINED

ASSETS

Cash, Investments, and Receivables 9100

Cash:

Awaiting Deposit and in Banks 9111 0

In County Treasury 9112 69,244,414 32,551,714 101,796,128

Cash With Fiscal Agents 9113 0

Revolving Cash Accounts 9114 0

Investments (at cost) 9120 0

Accounts Receivable 9130 4,799,490 3,778,750 8,578,240

Due from Other Funds 9140 357,216 357,216

Inventories, Stores, and Prepaid Items 9200

Inventories and Stores 9210 0

Prepaid Items 9220 626,416 287,292 913,708

TOTAL ASSETS 74,670,320 36,974,972 111,645,292

LIABILITIES

Current Liabilities and Deferred Revenue 9500

Accounts Payable 9510 2,593,961 1,958,215 4,552,176

Accrued Salaries and Wages Payable 9520 7,818,497 7,818,497

Compensated Absences Payable Current 9530 0

Due to Other Funds 9540 85,012 85,012

Temporary Loans 9550 0

Current Portion of Long-Term Debt 9560 0

Deferred Revenues 9570 2,439,637 7,572,535 10,012,172

TOTAL LIABILITIES 12,937,107 9,530,750 22,467,857

For Year Ended June 30, 2018 District ID: 520 Name: KERN

CALIFORNIA COMMUNITY COLLEGES Governmental Funds Group

COMBINED BALANCE SHEET 10 General Fund — Combined

(Total Unrestricted and Restricted)

11 12 10

CA General Fund General Fund General Fund

Description (Object) Unrestricted Restricted COMBINED

FUND BALANCE (NON-GASB 54)

Fund Balance Reserved 9710 0

NonCash Assets 9711 0

Amounts Restricted by Law for Specific Purposes 9712 0

Reserve for Encumbrances Credit 9713 0

Reserve for Encumbrances Debit 9714 0

Reserve for Debt Services 9715 0

Assigned/Committed 9754 0

Unassigned 9790 0

Total Fund Balance 0 0 0

Fund Balance (GASB 54) 9750

Nonspendable Fund Balance 9751 0

Restricted Fund Balance 9752 27,444,222 27,444,222

Committed Fund Balance 9753 0

Assigned Fund Balance 9754 0

Total Designated Fund Balance 0 27,444,222 27,444,222

Uncommitted Fund Balance 9790 61,734,696 61,734,696

TOTAL FUND EQUITY 61,734,696 27,444,222 89,178,918

TOTAL LIABILITIES AND FUND EQUITY 74,671,803 36,974,972 111,646,775



COMBINED BALANCE SHEET 10 General Fund — Combined


21 22 29

Bond Interest Revenue Bond

CA and Interest and Other Debt

Description (Object) Redemption Fund Redemption Fund Service Fund

ASSETS


Cash:

Awaiting Deposit and in Banks 9111

In County Treasury 9112 36,321,514 (3,822,478)

Cash With Fiscal Agents 9113 460

Investments (at cost) 9120 17,854,923

Accounts Receivable 9130 351,513 51,000

Due from Other Funds 9140 7,792

TOTAL ASSETS 36,681,279 0 14,083,445

LIABILITIES


Accounts Payable 9510 229

Accrued Salaries and Wages Payable 9520

Compensated Absences Payable Current 9530

Due to Other Funds 9540 1,934 1,057

Temporary Loans 9550

Current Portion of Long-Term Debt 9560

Deferred Revenues 9570

TOTAL LIABILITIES 1,934 0 1,286



Annual Financial and Budget Report 20 Debt Service Funds:

21 Bond Interest and Redemption Fund

22 Revenue Bond Interest and Redemption Fund

COMBINED BALANCE SHEET 29 Other Debt Service Fund

21 22 29

Bond Interest Revenue Bond

CA and Interest and Other Debt

Description (Object) Redemption Fund Redemption Fund Service Fund


Fund Balance Reserved 9710

NonCash Assets 9711

Amounts Restricted by Law for Specific Purposes 9712

Reserve for Encumbrances Credit 9713

Reserve for Encumbrances Debit 9714

Reserve for Debt Services 9715

Assigned/Committed 9754

Unassigned 9790



Nonspendable Fund Balance 9751

Restricted Fund Balance 9752 36,679,345 14,082,162

Committed Fund Balance 9753

Assigned Fund Balance 9754

Total Designated Fund Balance 36,679,345 0 14,082,162

Uncommitted Fund Balance 9790

TOTAL FUND EQUITY 36,679,345 0 14,082,162

TOTAL LIABILITIES AND FUND EQUITY 36,681,279 0 14,083,448



Annual Financial and Budget Report 20 Debt Service Funds:

21 Bond Interest and Redemption Fund

22 Revenue Bond Interest and Redemption Fund

COMBINED BALANCE SHEET 29 Other Debt Service Fund

31 32 33 34 35 39

CA Child Development

Farm Operation Revenue Bond Other Special

Description (Object) Bookstore Fund Cafeteria Fund Fund Fund Project Fund Revenue Fund

ASSETS


Cash:


In County Treasury 9112 358,247

Cash With Fiscal Agents 9113

Revolving Cash Accounts 9114

Investments (at cost) 9120

Accounts Receivable 9130 165,508

Due from Other Funds 9140


Inventories and Stores 9210

Prepaid Items 9220

TOTAL ASSETS 0 0 523,755 0 0 0

LIABILITIES


Accounts Payable 9510 111,980



Due to Other Funds 9540



Deferred Revenues 9570 324,415

TOTAL LIABILITIES 0 0 436,395 0 0 0



Annual Financial and Budget Report 30 Special Revenue Funds:

31 Bookstore Fund 34 Farm Operation Fund

32 Cafeteria Fund 35 Revenue Bond Project Fund

COMBINED BALANCE SHEET 33 Child Development Fund 39 Other Special Revenue Fund

31 32 33 34 35 39

CA Child Development

Farm Operation Revenue Bond Other Special

Description (Object) Bookstore Fund Cafeteria Fund Fund Fund Project Fund Revenue Fund


Fund Balance Reserved 9710 0 0 0 0 0 0

NonCash Assets 9711 0 0 0 0 0 0

Amounts Restricted by Law for Specific Purposes 9712 0 0 0 0 0 0

Reserve for Encumbrances Credit 9713 0 0 0 0 0 0

Reserve for Encumbrances Debit 9714 0 0 0 0 0 0

Reserve for Debt Services 9715 0 0 0 0 0 0

Assigned/Committed 9754 0 0 0 0 0 0

Unassigned 9790 0 0 0 0 0 0

Total Fund Balance 0 0 0 0 0 0


Nonspendable Fund Balance 9751 0 0 0 0 0 0

Restricted Fund Balance 9752 0 0 87,359 0 0 0

Committed Fund Balance 9753 0 0 0 0 0 0

Assigned Fund Balance 9754 0 0 0 0 0 0

Total Designated Fund Balance 0 0 87,359 0 0 0

Uncommitted Fund Balance 9790 0 0 0 0 0 0

TOTAL FUND EQUITY 0 0 87,359 0 0 0

TOTAL LIABILITIES AND FUND EQUITY 0 0 523,754 0 0 0



Annual Financial and Budget Report 30 Special Revenue Funds:

31 Bookstore Fund 34 Farm Operation Fund

32 Cafeteria Fund 35 Revenue Bond Project Fund

COMBINED BALANCE SHEET 33 Child Development Fund 39 Other Special Revenue Fund

41 42 43

CA Capital Outlay Revenue Bond General Obligation

Description (Object) Projects Fund Construction Fund Bond Fund

ASSETS


Cash:


In County Treasury 9112 76,900,817





Due from Other Funds 9140 86,946



Prepaid Items 9220 91,613

TOTAL ASSETS 77,228,834 0 0

LIABILITIES


Accounts Payable 9510 3,377,727



Due to Other Funds 9540 8,218




TOTAL LIABILITIES 3,385,945 0 0



Annual Financial and Budget Report 40 Capital Projects Funds:

41 Capital Outlay Projects Fund

COMBINED BALANCE SHEET 42 Revenue Bond Construction Fund

41 42 43

CA Capital Outlay Revenue Bond General Obligation

Description (Object) Projects Fund Construction Fund Bond Fund



NonCash Assets 9711






Unassigned 9790




Restricted Fund Balance 9752 73,842,889



Total Designated Fund Balance 73,842,889 0 0

Uncommitted Fund Balance 9790

TOTAL FUND EQUITY 73,842,889 0 0

TOTAL LIABILITIES AND FUND EQUITY 77,228,834 0 0



Annual Financial and Budget Report 40 Capital Projects Funds:

41 Capital Outlay Projects Fund

COMBINED BALANCE SHEET 42 Revenue Bond Construction Fund

51 52 53 59

Farm Other

CA Bookstore Cafeteria Operations Enterprise

Description (Object) Fund Fund Fund Fund

ASSETS


Cash:


In County Treasury 9112 600,494







Inventories and Stores 9210 15,912

Prepaid Items 9220

Fixed Assets 9300

Sites 9310

Site Improvements 9320

Accumulated Depreciation Site Improvements 9321

Buildings 9330 745,198

Accumulated Depreciation Buildings 9331 387,982

Library Books 9340

Equipment 9350 140,732

Accumulated Depreciation Equipment 9351 140,732

Work in Progress 9360

Total Fixed Assets 357,216 0 0 0

TOTAL ASSETS 357,216 643,511 0 0


CALIFORNIA COMMUNITY COLLEGES Proprietary Funds Group

Annual Financial and Budget Report 50 Enterprise Funds:

51 Bookstore Fund 53 Farm Operations Fund

COMBINED BALANCE SHEET 52 Cafeteria Fund 59 Other Enterprise Fund

51 52 53 59

Farm Other



LIABILITIES


Accounts Payable 9510 46,752



Due to Other Funds 9540 357,216




Total Current Liabilities and Deferred Revenue 357,216 46,752 0 0

Long-Term Liabilities 9600

Bonds Payable 9610

Revenue Bonds Payable 9620

Certificates of Participation 9630

Lease Purchase of Capital Lease 9640

Compensated Absences Long Term 9650

Post-Employment Benefits Long Term 9660

Other Long-Term Liabilities 9670

Total Long-Term Liabilities 0 0 0 0

TOTAL LIABILITIES 968 357,216 46,752 0 0






51 52 53 59

Farm Other



FUND EQUITY


NonCash Assets 9711






Unassigned 9790 596,758

Total Reserved Fund Balance 0 596,758 0 0



Restricted Fund Balance 9752



Total Designated Fund Balance 0 0 0 0

Uncommitted(Unrestricted) Fund Balance 9790

Other Equity 9800

Contributed Capital 9810

Retained Earnings 9850

Investment in General Fixed Assets 9890

TOTAL FUND EQUITY 0 596,758 0 0

TOTAL LIABILITIES AND FUND EQUITY 357,216 643,510 0 0






61 69

CA Other Internal Service

Description (Object) Self-Insurance Fund Fund

ASSETS


Cash:


In County Treasury 9112




Accounts Receivable 9130


Student Loans Receivable 9150



Prepaid Items 9220

Fixed Assets 9300

Sites 9310



Buildings 9330

Accumulated Depreciation Buildings 9331

Library Books 9340

Equipment 9350

Accumulated Depreciation Equipment 9351


Total Fixed Assets 0 0

TOTAL ASSETS 0 0



Annual Financial and Budget Report 60 Internal Service Funds:

61 Self-Insurance Fund

COMBINED BALANCE SHEET 69 Other Internal Service Fund

61 69



LIABILITIES


Accounts Payable 9510







Total Current Liabilities and Deferred Revenue 0 0


Bonds Payable 9610







Total Long-Term Liabilities 0 0

TOTAL LIABILITIES 968 0 0






61 69



FUND EQUITY


NonCash Assets 9711






Unassigned 9790

Total Reserved Fund Balance 0 0



Restricted Fund Balance 9752



Total Designated Fund Balance 0 0


Other Equity 9800




TOTAL FUND EQUITY 0 0

TOTAL LIABILITIES AND FUND EQUITY 0 0






71 72 73 74 75 76 77 79

Associated Student Student Body Student Scholarship Deferred

CA Students Representation Center Fee Financial Aid and Loan Investment Compensation Other

Description (Object) Trust Fund Fee Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund

ASSETS


Cash:

Awaiting Deposit and in Banks 9111 225,925

In County Treasury 9112 353,533 97,656 658,438 (125,253) (2,525,899)




Accounts Receivable 9130 71,989 125,253 3,204,776


Student Loans Receivable 9150



Prepaid Items 9220 8,000

Fixed Assets 9300

Sites 9310



Buildings 9330

Accumulated Depreciation Buildings 9331

Library Books 9340

Equipment 9350

Accumulated Depreciation Equipment 9351


Total Fixed Assets 0 0 0 0 0 0 0 0

TOTAL ASSETS 651,447 97,656 658,438 0 0 0 0 686,877


CALIFORNIA COMMUNITY COLLEGES Fiduciary Funds Group

Annual Financial and Budget Report 70 Trust Funds

COMBINED BALANCE SHEET

71 72 73 74 75 76 77 79




LIABILITIES


Accounts Payable 9510 183,155 277 57 112,939






Deferred Revenues 9570 93,510 8,363 32,535 573,038

Total Current Liabilities and Deferred Revenue 276,665 8,640 32,592 0 0 0 0 685,977


Bonds Payable 9610







Total Long-Term Liabilities 0 0 0 0 0 0 0 0

TOTAL LIABILITIES 968 276,665 8,640 32,592 0 0 0 0 685,977





71 72 73 74 75 76 77 79




FUND EQUITY


NonCash Assets 9711






Unassigned 9790 900

Total Reserved Fund Balance 0 0 0 0 0 0 0 900



Restricted Fund Balance 9752 374,782 89,016 625,846



Total Designated Fund Balance 374,782 89,016 625,846 0 0 0 0 0


Other Equity 9800




TOTAL FUND EQUITY 374,782 89,016 625,846 0 0 0 0 900

TOTAL LIABILITIES AND FUND EQUITY 651,447 97,656 658,438 0 0 0 0 686,877





Fund S11 Fund S12 Fund S10 Total

Object Unrestricted Restricted General Fund

Description Code Actual Actual Actual

Federal Revenues 8100

Forest Revenues 8110 10,986 10,986

Higher Education Act 8120 1,295,501 1,295,501

Workforce Investment Act 8130 24,147 24,147

Temporary Assistance for Needy Families (TANF) 8140 0

Student Financial Aid 8150 7,356 7,356

Veterans Education 8160 4,562 4,562

Vocational and Technical Education Act (VATEA) 8170 822,366 822,366

Other Federal Revenues 8190 661,005 311,604 972,609

Total Federal Revnues 8100 676,553 2,460,974 3,137,527

State Revenues 8600

General Apportionments 8610 0

Apprenticeship Apportionment 8611 182,252 182,252

State General Apportionment 8612 43,927,007 43,927,007

Other General Apportionment 8613 709,768 709,768

General Categorical Programs 8620

Child Development 8621 0

Extended Opportunity Programs and Services(EOPS) 8622 2,775,957 2,775,957

Disabled Students Programs and Services(DSPS) 8623 1,716,825 1,716,825

Temporary Assistance for Needy Families (TANF) 8624 102,417 102,417

California Work Opportunity and Responsibility to Kids (CalWORKs) 8625 694,489 694,489

Telecommunications and Technology Infrasturcture Program (TTIP) 8626 0

Other General Categorical Programs 8627 21,686,613 21,686,613

For Actual Year: 2017-2018 District ID: 520 Name: KERN

CALIFORNIA COMMUNITY COLLEGES Details of General Fund Revenue


SUPPLEMENTAL DATA




EPA Proceeds 8630 18,685,917 18,685,917

Reimburseable Categorical Programs 8650

Instructional Inprovement Grant 8651 0

Other Reimburseable Categorical Programs 8652 2,331,808 2,331,808

State Tax Subventions 8670

Homeowners' Property Tax Refief 8671 457,823 457,823

Timber Yield Tax 8672 503 503

Other State Tax Subventions 8673 0

State Non-Tax Revenues 8680

State Lottery Proceeds 8681 3,465,924 1,355,168 4,821,092

State Mandated Costs 8685 1,224,652 1,224,652

Other State Non-Tax Revnues 8686 0

Other State Revenues 8690 723,508 7,172,036 7,895,544

Total State Revenues 8600 69,377,354 37,835,313 107,212,667




SUPPLEMENTAL DATA




Local Revenues 8800

Property Taxes 8810

Tax Allocation, Secured Roll 8811 60,982,289 60,982,289

Tax Allocation, Supplemental Roll 8812 1,000,808 1,000,808

Tax Allocation, Unsecured Roll 8813 4,662,274 4,662,274

Prior Years Taxes 8816 52,958 52,958

Education Revenues Augmentation Fund (ERAF) 8817 (4,627,386) (4,627,386)

Redevelopment Agency Funds - Pass Through 8818 0

Redevelopment Agency Funds - Residual 8819 1,554,088 1,554,088

Redevelopment Agency Funds - Asset Liquidation 8819.1 391,005 391,005

Contributions, Gifts, Grants, and Endowments 8820 58,800 687,800 746,600

Contract Services 8830

Contract Instructional Services 8831 270,991 101,500 372,491

Other Contranct Services 8832 246,507 246,507

Sales and Commissions 8840 343,926 11,106 355,032

Rentals and Leases 8850 371,216 113,186 484,402

Interest and Investment Income 8860 1,382,330 1,382,330

Student Fees and Charges 8870

Community Services Classes 8872 157,496 157,496

Dormitory 8873 0

Enrollment 8874 6,724,047 6,724,047

Contra Revenue Account 8874.1 0

Field Trips and Use of Nondistrict Facilities 8875 0

Health Services 8876 601,244 601,244

Instructional Materials Fees and Sales of Materials 8877 104,854 104,854

Insurance 8878 0

Student Records 8879 69,230 69,230

Nonresident Tuition 8880 1,139,535 1,139,535

Parking Services and Public Transportation 8881 1,069,086 1,069,086

Other Student Fees and Charges 8885 367,657 367,657

Other Local Revenues 8890 2,043,716 2,043,716

Total Local Revenues 8800 75,252,625 4,627,638 79,880,263

Total Revenues 145,306,532 44,923,925 190,230,457




SUPPLEMENTAL DATA




Other Financing Sources 8900

Proceeds of General Fixed Assets 8910 35,161 35,161

Proceeds of Long-Term Debt 8940 0

Incoming Transfers -- (8970/8981/8982/8983) 898# 71,278 277,954 349,232

Total Other Financing Sources 8900 106,439 277,954 384,393

Total Revenues and Other Financing Sources 145,412,971 45,201,879 190,614,850




SUPPLEMENTAL DATA



Expend by Instructional Activity

S10 General Fund - Combined

SUPPLEMENTAL DATA

Salaries and Benefits Operating Capital Other Total

Activity Non Expenses Outlay Outgo

Activity Classification Code Instructional Instructional (4000 - 5000) (6000) (7000)

Agriculture and Natual Resources 0100 1,695,475 146,123 166,477 260,097 2,268,172

Architecture and Environmental Design 0200 170,833 170,833

Environmental Sciences and Technologies 0300 0

Biological Sciences 0400 2,768,065 145,044 75,923 1,893 2,990,925

Business and Management 0500 1,397,084 7,023 15,594 1,419,701

Communications 0600 2,024,876 71,859 12,169 25,579 2,134,483

Computer and Information Science 0700 1,571,689 35,915 67,296 1,674,900

Education 0800 4,119,647 532,567 116,713 4,768,927

Engineering and Related Industrial Technology 0900 3,400,412 21,273 182,515 1,178,810 4,783,010

Fine and Applied Arts 1000 3,901,873 19,531 111,158 234,248 4,266,810

Foreign language 1100 1,543,455 5,491 12,033 1,560,979

Health 1200 6,032,941 66,218 276,948 385,167 6,761,274

Consumer Education And Home Economics 1300 2,418,155 11,554 191,819 61,627 2,683,155

Law 1400 171,720 619 172,339

Humanities(Letters) 1500 10,343,871 12,636 16,178 10,372,685

Library Science 1600 1,840 5,637 7,477

Mathematics 1700 7,304,367 52,884 1,180 7,358,431

Military Studies 1800 0

Physical Sciences 1900 3,044,094 78,584 3,122,678

Psychology 2000 1,505,397 705 1,506,102

Public Affairs and Services 2100 2,563,126 1,448,114 29,363 4,040,603

Social Sciences 2200 5,840,263 3,356 5,843,619

Commercial Services 3000 0

Interdisciplinary Studies 4900 3,247,522 297,177 180,052 61,715 3,786,466

Instruc Staff-Retirees' Bnfts & Retire Incents 5900 812,807 812,807

Sub-Total Instructional Activites 65,879,512 809,566 3,393,610 2,423,688 72,506,376

Total Expenditures for GF Activities* 66,045,044 67,854,192 28,893,653 5,315,533 7,483,441 175,591,863

*Total Expenditures for GF Activities above is the grand total of Instructional and Non-Instructional activities.






Instructional Administration and Governance 6000

Academic Administration 6010 12,895,336 1,585,998 93,163 14,574,497

Course and Curriculum Development 6020 775,809 172,938 157,934 1,106,681

Academic / Faculty Senate 6030 338,651 20,623 359,274

Other Instructional Administration & Governance 6090 44,335 44,335

Total Instructional Admin. & Governance 0 14,054,131 1,779,559 251,097 0 16,084,787

Instructional Support Services 6100

Learning Center 6110 158,561 288,920 11,221 458,702

Library 6120 1,500,939 137,792 171,463 1,810,194

Media 6130 245,712 245,712

Museums and Gallaries 6140 0

Academic Information Systems and Technology 6150 0

Other Instructional Support Services 6190 23,849 23,849

Total Instructional Support Services 158,561 2,059,420 149,013 171,463 0 2,538,457

Admissions and Records 6200 1,364,264 69,946 4,968 1,439,178

Student Counseling and Guidance 6300

Counseling and Guidance 6310 2,956,128 1,354 2,957,482

Matriculation and Student Assessment 6320 4,820,370 1,449,924 47,846 6,318,140

Transfer Programs 6330 185 185

Career Guidance 6340 0

Other Student Counseling and Guidance 6390 91,871 91,871

Total Student Couseling and Guidance 0 7,868,369 1,451,463 47,846 0 9,367,678


CALIFORNIA COMMUNITY COLLEGES Expend by Non-Instructional Activity

Annual Financial and Budget Report S10 General Fund - Combined

SUPPLEMENTAL DATA (Total Unrestricted and Restricted)




Other Student Services 6400

Cal Work Opportunity and Responsibility to Kids * 6410 739,779 45,178 38,209 823,166

Disabled Student Programs and Services (DSPS) 6420 1,851,414 199,577 1,773 2,052,764

Extended Opportunity Programs and Services (EOPS) 6430 1,956,845 176,296 9,852 2,142,993

Health Services 6440 330,477 329,473 7,666 667,616

Student Personnel Administration 6450 275,709 3,463 279,172

Financial Aid Administration 6460 2,895,581 166,154 50,331 3,112,066

Job Placement Services 6470 204,079 27,859 84,544 316,482

Veterans Services 6480 86,413 2,832 2,186 91,431

Miscellaneous Student Services 6490 2,865,695 737,952 (28,717) 3,574,930

Total Other Student Services 0 11,205,992 1,688,784 165,844 0 13,060,620

Operation and maintenance of Plant 6500

Building Maintenance and Repairs 6510 1,160,876 1,377,933 271,740 2,810,549

Custodial Services 6530 1,749,867 306,178 10,910 2,066,955

Grounds Maintenance and Repairs 6550 840,566 399,391 59,189 1,299,146

Utilities 6570 2,383,642 2,383,642

Other Operations and Maintenance of Plant 6590 6,103 159,130 119,327 284,560

Total Operation and Maintenance of Plant 6500 0 3,757,412 4,626,274 461,166 0 8,844,852

Planning, Policymaking and Coordinations 6600 1,163,662 940,592 54,225 2,158,479


* California Work Opportunity and Responsibility to Kids (CalWORKs).







General Institutional Support Services 6700

Community Relations 6710 622,441 350,232 13,205 985,878

Fiscal Operations 6720 2,733,191 2,544,870 14,564 5,292,625

Human Resourses Management 6730 2,521,051 408,548 15,253 2,944,852

Noninstruct Staff Retirees' Benefits & Retirement * 6740 127,834 127,834

Staff Development 6750 31,050 45,453 76,503

Staff Diversity 6760 0

Logistical Services 6770 1,492,548 521,405 98,890 2,112,843

Management Information Systems 6780 6,383,870 3,460,590 928,369 10,772,829

Other General Institutional Support Services 6790 4,939,157 902,858 62,945 5,904,960

Total General Institutional Support Services 6700 0 18,851,142 8,233,956 1,133,226 0 28,218,324

Community Services & Economic Development 6800

Community Recreation 6810 0

Community Service Classes 6820 6,971 92,770 34,057 133,798

Community Use of Facilities 6830 211 211

Economic Development 6840 1,951,751 4,611,802 231,245 6,794,798

Other Community Services & Economic Development 6890 6,225 6,225

Total Community Services 6800 6,971 2,050,746 4,646,070 231,245 0 6,935,032


* Noninstructional Staff Retirees' Benefits & Retirement Incentives.







Ancillary Services 6900

Bookstore 6910 10,595 24,837 35,432

Child Development Centers 6920 25,835 25,835

Farm Operations 6930 0

Food Services 6940 10,595 70,971 81,566

Parking 6950 643,615 369,112 193,869 1,206,596

Student and Co-Curricular Activities 6960 2,621,175 1,505,103 63,583 4,189,861

Student Housing 6970 0

Other Ancillary Services 6990 0

Total Ancillary Services 6900 0 3,311,815 1,874,215 353,260 0 5,539,290

Auxiliary Operations 7000

Contract Education 7010 50,277 7,959 1,404 59,640

Other Auxiliary Operations 7090 319,892 786 320,678

Total Auxiliary Operations 7000 0 370,169 8,745 1,404 0 380,318








Physical Property and Related Acquisitions 7100 987,504 31,426 16,101 1,035,031

Long-Term Debt and Other Financing 7200

Long_Term Debt 7210 6,076,955 6,076,955

Tax revenue Anticipation Notes 7220 0

Other Financing 7290 0

Total Long-Term Debt and Other Financing 7200 0 0 0 0 6,076,955 6,076,955

Transfers, Student Aid and Other Outgo 7300

Transfers 7310 1,278,100 1,278,100

Student Aid 7320 1,809,180 1,809,180

Other Outgo 7390 (1,680,794) (1,680,794)

Total Transfers, Student Aid and Other Outgo 7300 0 0 0 0 1,406,486 1,406,486

Sub-Total Non-Instructional Activites 165,532 67,044,626 25,500,043 2,891,845 7,483,441 103,085,487

Total Expenditures General Fund: activities * 66,045,044 67,854,192 28,893,653 5,315,533 7,483,441 175,591,863





* Total Expenditures for the General Fund: Instructional Activities and Non-Instructional Activities.

I. 2018-2019 Appropriations Limit:

A. 2017-2018 Appropriations Limit: $168,756,698

B. 2018-2019 Price Factor: 1.0367

C. Population factor:

1. 2016-2017 Second Period Actual FTES 21,725.31

2. 2017-2018 Second Period Actual FTES 22,086.82

3. 2017-2018 Population change factor (C2/C1) 1.0166

D. 2017-2018 Limit adjusted by inflation and population factors (A * B * C.3) $177,854,240

E. Adjustments to increase limit:

1. Transfers in of financial responsibility $0

2. Temporary voter approved increases 0

3. Total adjustments - increase 0

Sub-Total (D + E.3) $177,854,240

F. Adjustments to decrease limit:

1. Transfers out of financial responsibility $0

2. Lapses of voter approved increases 0

3. Total adjustments - decrease 0

G. 2018-2019 Appropriations Limit (D + E.3 - F.3) $177,854,240

II. 2018-2019 Appropriations Subject to Limit:

A. State Aid (General Apportionment, Apprenticeship Allowance, Basic Skills, and Partnership for Excellence) 73,184,369

B. State Subventions (Home Owners Property Tax Relief, Timber Yield tax, etc.) 492,927

C. Local Property taxes 54,365,987

D. Estimated excess Debt Service taxes 0

E. Estimated Parcel taxes, Square Foot taxes, etc. 0

F. Interest on proceeds of taxes 928,111

G. Local appropriations from taxes for unreimbursed State, court, and federal mandates 0

H. 2018-2019 Appropriations Subject to Limit $128,971,394

DISTRICT NAME: KERN

CALIFORNIA COMMUNITY COLLEGES Budget Year: 2018-2019

Gann Appropriations Limit GANN Report



Governmental Funds Group

10 General Fund

REVENUES, EXPENDITURES, AND FUND BALANCE DATA

Object Fund: 11 Fund: 12 Fund: 10

Code UNRESTRICTED SUBFUND RESTRICTED SUBFUND TOTAL

Description Actual Budget Actual Budget Actual Budget

REVENUES:

Federal Revenues 8100 676,553 763,981 2,460,974 5,892,010 3,137,527 6,655,991

State Revenues 8600 69,377,354 71,071,983 37,835,313 40,756,654 107,212,667 111,828,637

Local Revenues 8800 75,252,625 76,029,003 4,627,638 3,344,840 79,880,263 79,373,843

Total Revenues 145,306,532 147,864,967 44,923,925 49,993,504 190,230,457 197,858,471

EXPENDITURES:

Academic Salaries 1000 58,679,154 59,946,766 4,708,811 6,167,909 63,387,965 66,114,675

Classified Salaries 2000 24,561,956 28,386,890 10,661,358 16,692,263 35,223,314 45,079,153

Employee Benefits 3000 29,772,241 34,108,625 5,515,716 7,089,876 35,287,957 41,198,501

Supplies and Materials 4000 1,630,784 2,707,228 1,807,149 3,950,308 3,437,933 6,657,536

Other Operating Expenses and Services 5000 16,597,488 23,684,875 8,858,232 12,891,907 25,455,720 36,576,782

Capital Outlay 6000 1,880,741 2,251,470 3,434,792 4,707,081 5,315,533 6,958,551

Total Expenditures 133,122,364 151,085,854 34,986,058 51,499,344 168,108,422 202,585,198

Excess /(Deficiency) of Revenues over Expenditures 12,184,168 (3,220,887) 9,937,867 (1,505,840) 22,122,035 (4,726,727)

Other Financing Sources 8900 106,439 277,954 209,000 384,393 209,000

Other Outgo 7000 7,257,765 6,789,406 225,676 1,799,012 7,483,441 8,588,418

Net Increase/(Decrease) in Fund Balance 5,032,842 (10,010,293) 9,990,145 (3,095,852) 15,022,987 (13,106,145)

BEGINNING FUND BALANCE:

Net Beginning Balance, July 1 9010 57,054,431 61,734,696 17,479,236 27,444,222 74,533,667 89,178,918

Prior Years Adustments 9020 (352,577) (25,159) (377,736)

Adjusted Beginning Balance 9030 56,701,854 17,454,077 74,155,931

Ending Fund Balance, June 30 61,734,696 51,724,403 27,444,222 24,348,370 89,178,918 76,072,773

For Actual Year: 2017-2018 Budget Year: 2018-2019

520 KERN

General Fund




20 Debt service Funds


Object Code Fund: 21 Fund: 22 Fund: 29

BOND INTEREST AND REVENUE BOND INTEREST

REDEMPTION FUND AND REDEMPTION FUND OTHER DEBT SERVICE FUND


REVENUES:


State Revenues 8600 274,094 18,370,859

Local Revenues 8800 34,146,581 15,385,249 4,458 125,000

Total Revenues 34,420,675 33,756,108 0 0 4,458 125,000


Interfund Transfers In 8981 633,374

Other Incoming Transfers 8983 2,659,863 2,055,369 2,974,623

Total Other Financing Sources 0 2,659,863 0 0 2,688,743 2,974,623

Other Outgo 7000

Debt Retirement (Long Term Debt) 7100

Debt Reduction 7110 9,940,000 28,715,000

Debt Interest and Other Service Charges 7120 7,196,687 7,628,191 2,650,719 3,099,623

Transfers Outgoing 7300 & 7400 72,780 2,082,826

Reserve for Contingencies 7900

Total Other Outgo 7000 17,136,687 36,415,971 0 0 4,733,545 3,099,623

Net Other Financing Sources / (Other Outgo) 8900 & 7000 (17,136,687) (33,756,108) 0 0 (2,044,802) (125,000)

Net Increase/Decrease in Fund Balance 17,283,988 0 0 0 (2,040,344) 0

BEGINNING FUND BALANCE:

Net Beginning Balance, July 1 9010 19,395,357 36,679,345 0 16,122,504 14,082,162

Prior Years Adustments 9020 2

Adjusted Beginning Balance 9030 19,395,357 0 16,122,506

Ending Fund Balance, June 30 36,679,345 36,679,345 0 0 14,082,162 14,082,162

For Actual Year: 2017-2018 Budget Year: 2018-2019 DEBT SERVICE FUNDS

520 KERN




30 Special Revenue Funds -- Part 1


Object FUND: 31 FUND 32 FUND 33

Code BOOKSTORE FUND CAFETERIA FUND CHILD DEVELOPMENT FUND


REVENUES:

Federal Revenues 8100 881,943 555,732

State Revenues 8600 1,743,286 2,908,672

Local Revenues 8800 19,356

Total Income 0 0 0 0 2,644,585 3,464,404

Expenditures

Academic Salaries 1000

Classified Salaries 2000 1,765,428 1,990,914

Employee Benefits 3000 860,941 1,087,603

Supplies and Materials 4000 173,867 94,999

Other Operating Expenses and Services 5000 173,689 423,384

Capital Outlay 6000 136,501 18,025

Total Expenditures 0 0 0 0 3,110,426 3,614,925

Excess /(Deficiency) of Revenues over Expenditures 0 0 0 0 (465,841) (150,521)

Other Financing Sources 8900 498,602 157,333

Other Outgo 7000 6,811

Net Increase/(Decrease) in Fund Balance 0 0 0 0 32,761 1

Begining Fund Balance:

Net Beginning Balance, July 1 9010 0 0 54,598 87,359

Prior Years Adustments 9020

Adjusted Beginning Balance 9030 0 0 54,598

Ending Fund Balance, June 30 0 0 0 0 87,359 87,360

For Actual Year:2017-2018 Budget Year: 2018-2019 Special Revenue Funds

520 KERN




30 Special Revenue Funds -- Part 2



Code FARM OPERATION FUND REVENUE BOND PROJECT FUND OTHER SPECIAL REVENUE FUND


REVENUES:


State Revenues 8600

Local Revenues 8800

Total Income 0 0 0 0 0 0

Expenditures


Classified Salaries 2000

Employee Benefits 3000


Other Operating Expenses and Services 5000

Capital Outlay 6000

Total Expenditures 0 0 0 0 0 0

Excess /(Deficiency) of Revenues over Expenditures 0 0 0 0 0 0


Other Outgo 7000

Net Increase/(Decrease) in Fund Balance 0 0 0 0 0 0


Net Beginning Balance, July 1 9010 0 0 76,220 76,220


Adjusted Beginning Balance 9030 0 0 76,220

Ending Fund Balance, June 30 0 0 0 0 76,220 76,220

For Actual Year:2017-2018 Budget Year: 2018-2019 Special Revenue Funds

520 KERN




40 Capital Projects Funds



Code CAPITAL QUTLAY PROJECTS FUND REVENUE BOND CONSTRUCTION FUND GENERAL OBLIGATION BOND FUND


REVENUES:


State Revenues 8600 1,494,019

Local Revenues 8800 1,564,093 495,582

Total Income 3,058,112 495,582 0 0 0 0

Expenditures


Classified Salaries 2000 699,564 742,405

Employee Benefits 3000 294,425 344,339


Other Operating Expenses and Services 5000 4,856,392 6,172,378

Capital Outlay 6000 19,210,613 86,241,325

Total Expenditures 25,213,440 93,501,647 0 0 0 0

Excess /(Deficiency) of Revenues over Expenditures (22,155,328) (93,006,065) 0 0 0 0

Other Financing Sources 8900 512,463 102,078,151


Net Increase/(Decrease) in Fund Balance (22,500,762) 9,072,086 0 0 0 0


Net Beginning Balance, July 1 9010 96,568,510 73,842,889 0 0

Prior Years Adustments 9020 (224,859)

Adjusted Beginning Balance 9030 96,343,651 0 0

Ending Fund Balance, June 30 73,842,889 82,914,975 0 0 0 0

For Actual Year:2017-2018 Budget Year: 2018-2019 Capital Projects Funds

520 KERN



Proprietary Funds Group

50 Enterprise Funds Group -- Part 1



Code BOOKSTORE FUND CAFETERIA FUND FARM OPERATIONS


REVENUES:

Local Revenues 8800 1,910,921 1,857,247

Other Financing Sources 8900 79,147 88,329

Total Income 0 0 1,990,068 1,945,576 0 0

Cost of Sales 5890 808,470

Gross Profit or Loss 0 0 1,181,598 1,945,576 0 0

Expenditures


Classified Salaries 2000 612,676 641,643

Employee Benefits 3000 352,205 398,615


Other Operating Expenses and Services 5000 290,083 150,675

Capital Outlay 6000 4,447 11,200

Total Expenditures 0 0 1,267,770 1,945,576 0 0

Net Profit or Loss 0 0 (86,172) 0 0 0


Net Increase/(Decrease) in Fund Balance 0 0 (92,194) 0 0 0


Net Beginning Balance, July 1 9010 0 0 688,952 596,757 0

Prior Years Adustments 9020 (1)

Adjusted Beginning Balance 9030 0 688,951 0

Ending Fund Balance, June 30 0 0 596,757 596,757 0 0

For Actual Year:2017-2018 Budget Year: 2018-2019 Enterprise Funds

520 KERN




50 Enterprise Funds Group -- Part 2


Object FUND: 59

Code OTHER ENTERPRISE FUND

Description Actual Budget

REVENUES:

Local Revenues 8800


Total Income 0 0

Cost of Sales 5890

Gross Profit or Loss 0 0

Expenditures






Capital Outlay 6000

Total Expenditures 0 0

Net Profit or Loss 0 0

Other Outgo 7000

Net Increase/(Decrease) in Fund Balance 0 0


Net Beginning Balance, July 1 9010 0 0


Adjusted Beginning Balance 9030 0

Ending Fund Balance, June 30 0 0

For Actual Year:2017-2018 Budget Year: 2018-2019 Enterprise Funds

520 KERN




60 Enterprise Funds Group


Object FUND: 61 FUND 69

Code SELF-INSURANCE FUND OTHER INTERNAL SERVICES FUND

Description Actual Budget Actual Budget

REVENUES:

Local Revenues 8800


Total Income 0 0 0 0

Expenditures






Capital Outlay 6000

Total Expenditures 0 0 0 0

Net Profit or Loss 0 0 0 0

Other Outgo 7000

Net Increase/(Decrease) in Fund Balance 0 0 0 0


Net Beginning Balance, July 1 9010 0 0


Adjusted Beginning Balance 9030 0 0

Ending Fund Balance, June 30 0 0 0 0

For Actual Year:2017-2018 Budget Year: 2018-2019 Internal Service Funds

520 KERN



Fiduciary Funds Group

70 Fiduciary Funds Group -- Part 1



Code ASSOCIATED STUDENTS TRUST FUND REPRESENTATION FEE TRUST FUND

BODY CENTER FEE TRUST FUND


REVENUES:


State Revenues 8600

Local Revenues 8800 237,799 233,000 58,493 61,500 198,876 245,000

Total Income 237,799 233,000 58,493 61,500 198,876 245,000

Expenditures


Classified Salaries 2000 18,626 50,990 12,000 83,455 162,968

Employee Benefits 3000 277 240 144 1,101 805

Supplies and Materials 4000 66,102 32,060 41,829 1,456 13,208 33,861

Other Operating Expenses and Services 5000 82,126 143,710 47,900 13,601 32,366

Capital Outlay 6000 6,501 6,000 1,695 3,010 15,000

Total Expenditures 173,632 233,000 43,524 61,500 114,375 245,000

Excess /(Deficiency) of Revenues over Expenditures 64,167 0 14,969 0 84,501 0


Other Outgo 7000 500

Net Increase/(Decrease) in Fund Balance 63,667 0 14,969 0 84,501 0


Net Beginning Balance, July 1 9010 311,773 374,782 74,047 89,016 541,345 625,846

Prior Years Adustments 9020 (658)

Adjusted Beginning Balance 9030 311,115 74,047 541,345

Ending Fund Balance, June 30 374,782 374,782 89,016 89,016 625,846 625,846

For Actual Year:2017-2018 Budget Year: 2018-2019 Fiduciary Funds Group

520 KERN







Code FINANCIAL AID TRUST FUND SCHOLARSHIP & LOAN TRUST FUND

INVESTMENT TRUST FUND


REVENUES:

Federal Revenues 8100 565,909 624,088

State Revenues 8600

Local Revenues 8800

Total Income 565,909 624,088 0 0 0 0

Expenditures






Capital Outlay 6000

Total Expenditures 0 0 0 0 0 0

Excess /(Deficiency) of Revenues over Expenditures 565,909 624,088 0 0 0 0


Other Outgo 7000 565,909 624,088

Net Increase/(Decrease) in Fund Balance 0 0 0 0 0 0


Net Beginning Balance, July 1 9010 0 0 0 0


Adjusted Beginning Balance 9030 0 0 0

Ending Fund Balance, June 30 0 0 0 0 0 0


520 KERN






Object FUND: 77 FUND 79

Code DEFERRED COMPENSATION TRUST FUND OTHER TRUST FUNDS

Description Actual Budget Actual Budget

REVENUES:

Federal Revenues 8100 47,639,718 53,247,030

State Revenues 8600 7,158,415

Local Revenues 8800

Total Income 0 0 54,798,133 53,247,030

Expenditures






Capital Outlay 6000

Total Expenditures 0 0 0 0

Excess /(Deficiency) of Revenues over Expenditures 0 0 54,798,133 53,247,030


Other Outgo 7000 54,798,133 53,247,030

Net Increase/(Decrease) in Fund Balance 0 0 0 0


Net Beginning Balance, July 1 9010 0 900 900



Ending Fund Balance, June 30 0 0 900 900


520 KERN



Interfund Transfer Report

SUPPLEMENTAL DATA

Fund Fund Amount

Number In Fund Name Number Out Fund Name Transferred

29 OTHER DEBT SERVICE FUND 11 UNRESTRICTED SUBFUND 279,861

33 CHILD DEVELOPMENT FUND 11 UNRESTRICTED SUBFUND 498,602

39 OTHER SPECIAL REVENUE FUND 11 UNRESTRICTED SUBFUND 105,236

52 CAFETERIA FUND 12 RESTRICTED SUBFUND 79,148

11 UNRESTRICTED SUBFUND 29 OTHER DEBT SERVICE FUND 27,457

29 OTHER DEBT SERVICE FUND 41 CAPITAL OUTLAY PROJECTS FUND 353,513

12 RESTRICTED SUBFUND 52 CAFETERIA FUND 6,022

12 RESTRICTED SUBFUND 71 ASSOCIATED STUDENTS TRUST FUND 500


Activity Classification Activity Code Unrestricted Restricted Prop 20

Lottery Adjustments and Proceeds:

Net Beginning Balance, July 1 9010

Adjustments 9020


Actual Fiscal Year Data

State Lottery Proceeds: 8681 3,465,924 1,355,168

Instructional

Instructional & Institutional Materials

Unrestricted Propostition 20 Total

Instructional Support Support

Activities Activities Activities Total Instructional

(AC 0100-5900) (AC 6000-6700) (AC 6800-7390) Unrestricted (AC 0100-4900)

Expenditures

Academic Salaries 1000 0 0

Classified Salaries 2000 0 0

Employee Benefits 3000 0 0

Supplies & Materials 4000

Software 4100 0 0

Books, Magazines, & Periodicals 4200 0 0

Instructional Supplies & Materials 4300 156,833 63,759 220,592 515,177 735,769

Noninstructional Supplies & Mtrls 4400 0 0

Total Supplies and Materials 0 156,833 63,759 220,592 515,177 735,769

Other Operating Expenses and Services 5000 7,723 1,558,338 1,261,325 2,827,386 444,595 3,271,981

Capital Outlay 6000

Library Books 6300 37,457 37,457 94,910 132,367

Equipment 6400

Equipment - Additional 6410 380,489 380,489 380,489

Equipment - Replacement 6420 0 0

Total Capital Outlay 0 417,946 0 417,946 94,910 512,856

Other Outgo 7000 0 0

Total Expenditures 7,723 2,133,117 1,325,084 3,465,924 1,054,682 4,520,606

Ending Balance 0 300,486 300,486


CALIFORNIA COMMUNITY COLLEGES Receipt and Expenditures of Lottery Proceeds

Annual Financial and Budget Report Lottery Actual Report

SUPPLEMENTAL DATA L10 GENERAL FUND

Activity Classification Activity Code Unrestricted Restricted Prop 20

Lottery Adjustments and Proceeds:

Net Beginning Balance, July 1 9010 300,486

Adjustments 9020

Adjusted Beginning Balance 9030 0 300,486

Budget Fiscal Year Data

State Lottery Proceeds: 8681 3,465,924 1,054,682

Instructional

Instructional & Institutional Materials

Unrestricted Propostition 20 Total

Instructional Support Support

Activities Activities Activities Total Instructional

(AC 0100-5900) (AC 6000-6700) (AC 6800-7390) Unrestricted (AC 0100-4900)

Expenditures

Academic Salaries 1000 0 0

Classified Salaries 2000 0 0

Employee Benefits 3000 0 0

Supplies & Materials 4000

Software 4100 0 0

Books, Magazines, & Periodicals 4200 0 0

Instructional Supplies & Materials 4300 156,833 63,759 220,592 515,177 735,769

Noninstructional Supplies & Mtrls 4400 0 0

Total Supplies and Materials 0 156,833 63,759 220,592 515,177 735,769

Other Operating Expenses and Services 5000 7,723 1,558,338 1,261,325 2,827,386 444,595 3,271,981

Capital Outlay 6000

Library Books 6300 37,457 37,457 94,910 132,367

Equipment 6400

Equipment - Additional 6410 380,489 380,489 380,489

Equipment - Replacement 6420 0 0

Total Capital Outlay 0 417,946 0 417,946 94,910 512,856

Other Outgo 7000 0 0

Total Expenditures 7,723 2,133,117 1,325,084 3,465,924 1,054,682 4,520,606

Ending Balance 0 300,486


CALIFORNIA COMMUNITY COLLEGES Receipt and Expenditures of Lottery Proceeds

Annual Financial and Budget Report Lottery Budget Report

SUPPLEMENTAL DATA L10 GENERAL FUND

Salaries and Operating Capital

Activity Benefits Expenses Outlay

Activity Classification Code (Obj 1000-3000) (Obj 4000-5000) (Obj 6000) Total

Instructional Activities 0100-5900 18,685,917 0 0 18,685,917

TOTAL 18,685,917 0 0 18,685,917


CALIFORNIA COMMUNITY COLLEGES Details of Education Protection Account


EPA Revenue 18,685,917


Pension CostsCALIFORNIA COMMUNITY COLLEGES


STRS PERS Increase

Fiscal Year Amount Amount Total Amount Rate

2015-16 5,248,992 3,156,486 8,405,478 N/A N/A

2016-17 6,603,211 4,110,431 10,713,642 2,308,164 27.46%

2017-18 8,107,330 5,122,097 13,229,427 2,515,785 23.48%

2018-19 7,963,100 5,068,113 13,031,213 -198,214 -1.50%

2019-20 8,867,998 5,541,508 14,409,506 1,378,293 10.58%

2020-21 9,342,457 5,680,742 15,023,199 613,693 4.26%

Does the district have a plan to fund these expenses through 2020-21?

Yes

Explain Yes or No

Pay as we go

for actual year: 2017-2018 budget year: 2018-2019 district ... annual financial... · 520 kern page...

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