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2018-19 Adopted Budget Report

Evergreen Valley College | San José City College |

Community College Center for Economic Mobility |

San Jose Evergreen Community College Extension at Milpitas | District Services

September 11, 2018

2018/2019 ADOPTED BUDGET REPORT

Presented to the Board of Trustees September 11, 2018

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

Anthony Oum, Assistant Director Fiscal Services Linda Wilczewski, Controller

Prepared in collaboration with Fiscal / Business Services Staff

BOARD OF TRUSTEES AND

ADMINISTRATIVE OFFICERS

BOARD OF TRUSTEES Mayra Cruz, President

Jeffrey Lease, Vice President Craig Mann Rudy Nasol Wendy Ho

Huong Nguyen Scott Pham

ADMINISTRATIVE OFFICERS Byron Clift Breland, Interim Chancellor

Ben Seaberry, Vice Chancellor, Information Technology/CISO Doug Smith, Vice Chancellor, Administrative Services

William Watson, Executive Director, Strategic Partnerships and Workforce Innovation Keith Aytch, President, Evergreen Valley College

Jorge Escobar, Acting President, San Jose City College

TABLE OF CONTENTS

I. Introduction

A. Transmittal Memo 1

B. FY 2018/2019 Adopted Budget Summary 4

C. Board of Trustees Budget Principles 5

II. General Funds 6

A. Unrestricted General Fund 10 11

B. Parking Fund 11 57

C. Financial Stabilization Fund 12 58

D. Student Success Enhancement Fund 14 59

E. Facility Rental Fund 15 60

F. Community College Center for Economic Mobility Fund 16 64

G. Categoricals & Grants Fund 17 65

H. Health Fees Fund 18 77

III. Capital/Bond Project Funds 80

A. Capital Projects Fund 36 81

B. GO Bond Measure G-2010 Series B Fund 42 86

C. GO Bond Measure G-2010 Series C Fund 43 90

D. GO Bond Measure G-2010 Series D Fund 44 96

E. GO Bond Measure X-2016 Fund 45 Series A-1 104

F. GO Bond Measure X -2016 Fund 46 Series A 110

G. GO Bond Measure X-2016 Fund 47 Series B 114

IV. Special Revenue Funds 120

A. Cafeteria Fund 70 121

B. Child Development Fund 72 122

V. Internal Service Fund 123

A. Self-Insurance Fund 61 124

VI. Fiduciary Funds 125

A. Financial Aid Fund 48 126

B. Scholarships & Loan Agency Fund 96 129

VII. OPEB-Related Funds 132

A. OPEB Bond Flow Chart 134

B. OPEB Trust Fund 75 135

C. Retiree Benefit Fund 81 136

D. Long-Term OPEB Debt Fund 85 137

VIII. Long-Term Debt Funds 138

A. L/T Debt GO Bond Measure I Fund 83 139

B. L/T Debt GO Bond Measure G 2004 Fund 84 140

C. L/T Debt GO Bond Measure G 2010 Fund 86 141

D. L/T Debt GO Bond Measure X-2016 Fund 87 142

IX. Appendices

A. Budget Assumptions 143

B. Recap of Fund Balances 146

C. 1% Cost Analysis of Salaries & Benefits – By Bargaining Unit 147

D. 1 Day Cost Analysis of Salaries and Benefits – By Bargaining Unit 150

E. Apportionment Analysis 153

F. Fund 10 Property Taxes and One-Time Settlement Taxes 155

G. 2017-2018 Apportionment Attendance Report CCFS 320 Annual 156

H. FY18-19 Adopted Budget Public Hearing Proof of Publication 169

I. Adopted Resolution Number 061218-02 Establishing the FY 2018-2019 Appropriation Limit (GANN) 170

J. California Community Colleges GANN Limit Worksheet 171

K. Associated Students Unaudited Financials 172

L. Foundation Unaudited Financials 174

M. Bad Debt Allowance Projection for Adopted Budget FY18-19 175

N. Glossary of Accounting Terminology 176

September 11, 2018 To: Interim Chancellor Dr. Breland Honorable Board of Trustees From: Doug Smith, Vice Chancellor of Administrative Services Introduction

Enclosed for your information, please find the proposed FY2018-2019 Adopted Budget. The approval of this budget by the Board of Trustees is required by September 15, 2018 for submittal to the State Chancellor’s Office. The San Jose-Evergreen Community College District Adopted Budget reflects the Final State Budget as it is projected to apply to the College District, including the initial property tax figure provided by the Santa Clara County Tax Collector. On August 30, 2018 the District Budget Committee reviewed this budget including the underlying budget assumptions as presented.

Immediately following this transmittal letter is a summary of the District’s Audited actuals for FY2016-2017 and Unaudited Actuals for the General Fund 10 for FY2017-2018, the Adopted Budget for FY2018-2019, and Estimated Budgets for FY2019-2020 and FY2020-2021.

As noted, the District Budget Committee reviewed this document, including assumptions and basis, within which budget projections have been made. The District Budget Committee is very knowledgeable and highly informed about budget detail, and has an excellent understanding of the overall budget picture. As we go forward, the District Budget Committee will be very key and influential in validating the District budget status as it is updated with revised financial projections on a quarterly basis.

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FY2018-19 Adopted Budget Transmittal Memo September 11, 2018

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2017-2018 Fiscal Year

The District finished FY2017-2018 with an unaudited ending fund balance of $15,307,106 representing 13.11% of total expenditures. Total revenues for the fiscal year were $116,463,463 and total expenditures were $116,747,622, representing a change in fund balance of ($284,159).

Major changes in revenue were based primary on the ongoing property tax change of 8.86% representing an increase of $7,915,816 to base property taxes and a one-time allocation of $137,452 for RDA Asset Liquidations. Based on the final property tax figures and the calculation of what the District’s state apportionment would have been, we received revenues in excess of the state apportionment entitlement as a Community Funded College District in the amount of $33,526,958.

Of the total expenditures for FY2017-2018, $100,022,293 represents total personnel costs representing 85.67% of expenditures, with the balance being operating costs totaling $16,725,329, representing 14.33% of expenditures. The personnel figures were adjusted this year to include 6% COLA for all groups, new costs of health and welfare insurance premiums, changes in staffing, step and column advancement, and additional costs associated with changes to statutory benefit rates including significant changes to STRS and PERS. The District’s total personnel salary and benefit costs year-over-year increased by $7,508,811.

2018-2019 Adopted Budget

Assuming a 1.76% discount factor totaling $2,159,193, the Adopted Budget for FY2018-2019 anticipates a net change in fund balance of $5,220,418. Revenues are projected to be $125,742,632, expenditures (net of discount factor) are projected to be $120,522,214 and the ending fund balance is projected to be $20,527,524 representing 17.03% of expenditures.

The projected increased revenues in this Adopted Budget from the prior year actuals are $9,279,169. The revenues included in the adopted budget recognize the first property tax update from the Santa Clara County Tax Collector’s Office representing an increase over the prior year base totaling $4,269,056 or 4.39% in addition to $2,471,000 in one-time RDA Asset Liquidations. Throughout the year the District receives three additional updates to these numbers plus a final true up figure when the books close. The past three years have seen ongoing property tax increases of 6.57%, 6.18% and 8.86% in FY2017-2018. As an organization property tax revenue now represents approximately 80% of the Unrestricted General Fund 10 revenue.

The projected increased expenditures in this Adopted Budget compared to the prior year actuals total $5,933,785 and $3,774,592 (net of the 1.76% discount factor). On the expenditure side our personnel costs are budgeted to increase by $3,296,884 over the prior year actuals exclusive of any FY2018-19 collective bargaining settlements. Our non-personnel costs are budgeted to increase by $2,636,901

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FY2018-19 Adopted Budget Transmittal Memo September 11, 2018

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over the prior year actuals. A component of the non-personnel increase is the allocation of carryover dollars associated with unspent funds from the prior year.

2019-2020 Fiscal Year and 2020-2021 Fiscal Year

The fiscal outlook remains solid in the out-years. Currently the Estimated Budgets for FY2019-2020 and FY2020-2021 project $3,562,673 and $6,132,352 as increases to the ending fund balance net of the 1.76% discount factor in each year. These out-year projections factor in a series of assumed revenue changes and expenditure changes. Most significant is the 3.5% property tax increase that is estimated in future years and multiple new costs on the expenditure side. The new out-year expenditure estimates include costs associated with step and column advancement, increased premium costs for health and welfare benefits, statutory benefit cost changes and adjustments for the increased cost of the operating budget. With the transition to the SISC JPA for Health Care in FY 2018-2019 we anticipate that our future premium increases will begin to stabilize.

Summary

The proposed FY2018-2019 Adopted Budget has been carefully reviewed by the District Budget Committee, projects an ending fund balance of 17.03%, and is being presented to the Board of Trustees for approval.

For the District’s financial future there are five key data points to watch:

1) Property Tax receipts and major changes to the local economy

2) Resource Allocation Model adoption and implementation

3) Staffing and Collective Bargaining commitments

4) Health and Welfare premiums increases

5) STRS and PERS pension employer rate increases

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San Jose/Evergreen Community College District 2018 ‐ 2019 Adopted Budget Summary

September 11, 2018

Audited Actuals

Adopted Budget Actuals

Adopted Budget

Estimated Budget

Estimated Budget

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

Beginning Fund Balance $16,428,949 15.90% $15,534,130 14.32% $15,591,265 14.32% $15,307,106 13.11% $20,527,524 17.03% $24,090,197 19.91%

Revenues$11,014 $0 $13,021 $0 $0 $0

State $8,404,627 $7,692,128 $8,419,719 $10,600,170 $8,891,432 $8,988,906Local $99,066,929 $101,519,749 $107,517,633 $114,189,489 $115,347,364 $119,100,959Other Sources/Transfers $352,885 $770,801 $513,090 $952,973 $297,006 $227,687

Total Revenues $107,835,455 $109,982,678 $116,463,463 $125,742,632 $124,535,802 $128,317,552

ExpendituresCertificated $44,376,579 $40,746,366 $47,378,992 $44,376,362 $44,791,687 $45,210,909Classified $22,202,101 $24,161,631 $24,912,230 $25,991,404 $26,161,277 $26,332,339Benefits (health & welfare, statutory $25,934,802 $28,206,268 $27,731,071 $32,951,411 $34,245,857 $34,715,196

Total Personnel $92,513,482 85.11% $93,114,265 83.03% $100,022,293 85.67% $103,319,177 84.22% $105,198,821 85.43% $106,258,444 85.43%

Materials & Supplies $993,638 $1,024,149 $1,019,974 $1,065,094 $1,065,094 $1,065,094Operating Expenses $10,948,526 $13,649,113 $11,468,196 $13,297,621 $13,058,713 $13,209,815Capital Outlay $879,703 $137,513 $378,950 $138,987 $138,987 $138,987Contingency/Other Outgo $3,365,308 $4,220,779 $3,858,209 $4,860,528 $3,678,785 $3,701,846

Total Non‐Personnel $16,187,175 14.89% $19,031,554 16.97% $16,725,329 14.33% $19,362,230 15.78% $17,941,579 14.57% $18,115,742 14.57%

Sub Total Expenditures $108,700,657 $112,145,819 $116,747,622 $122,681,407 $123,140,400 $124,374,186

Discount Factor $0 ($1,996,196) $0 ($2,159,193) ($2,167,271) ($2,188,986)

Total Expenditures $108,700,657 $110,149,623 $116,747,622 $120,522,214 $120,973,129 $122,185,200

Net Change in Fund Balance ($865,202) ($166,945) $5,220,418 $3,562,673 $6,132,352

Ending Fund Balance $15,563,747 14.32% $15,367,185 13.95% $15,307,106 13.11% $20,527,524 17.03% $24,090,197 19.91% $30,222,549 24.74%

Federal

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Board of Trustees Budget Principles Adopted February 13, 2018

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

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

3. Compliance with accreditation standards.

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

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

6. Seek efficiencies and revenue opportunities.

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

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

9. District Stabilization Fund

• Board authority required to access.

• Access during economic downturn.

• Access to avoid or delay staffing reductions for non-grant funded positions.

• Replenish in healthy fiscal times.

• Allocate $250,000 in any given year when property taxes are above 6% and an additional $250,000 in any given year when property taxes are

above 7%.

• Cap Stabilization Fund at $2.5M.

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

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

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

13. Use data to inform decision making.

14. Seed Student Opportunity and Access Revenue/Promise from current land-lease proceeds.

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

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GENERAL FUNDS

GENERAL FUNDS

Unrestricted General Fund 10

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

Revenues

The FY2018-2019 Adopted Budget assumes an increase in revenues of $4,369,366 from the FY2018-2019 Tentative Budget attributed to an increase of $3,032,841 in anticipated state revenues [primarily due to funds for part-time faculty compensation and office hours (one-time), full-time faculty hiring, and an increase in STRS “on-behalf” revenues]; an increase of $1,317,705 in anticipated local revenues (primarily associated with property taxes), and an increase of $18,820 in anticipated other financing sources (primarily associated with transfers-in from other funds to support indirect costs).

Expenditures

The FY2018-2019 Adopted Budget reflects an overall 5% increase (or $6,296,513) in expenditures from the FY2018-2019 Tentative Budget. The assumption includes the following:

• A 5% increase (or $704,561) in District-Wide expenditures to reflect primarily the following: o Increases to:

Interpreters Vacation Payout STRS “On-Behalf” Expense Contract Services & License Renewals Transfers Out to Other Funds

o Reductions in: Utilities Other Services

• A 5% increase (or $817,983) in District Services expenditures to reflect primarily the following: o Increases to:

Salary & Benefits Contract Services Other Services Contingencies

o Reductions in: Supplies

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Conference and Travel • A 5% increase (or $2,131,550) in San Jose City College expenditures to reflect primarily the following:

o Increases to: Salary & Benefits Memberships Undistributed Transfers Out to Other Funds

o Reductions in: Uniforms Contingencies

• A 6% increase (or $2,506,026) in Evergreen Valley College expenditures to reflect primarily the following: o Increases to:

Salary & Benefits Contingencies

o Reductions in: Insurance (international student health insurance) Other Services

• A 17% increase (or $136,393) in San Jose Evergreen Community College Extension (Milpitas) to reflect primarily the following: o Increases to:

Undistributed Contingencies

Reserve

The unaudited ending fund balance for FY2017-2018 was 13.11%, which was a decrease to the fund balance of $284,159. The ending fund balance for FY2018-2019 is projected to be 17.03%, which is an increase of $5,220,418, which is primarily attributable to one-time money (part-time faculty office hours and asset liquidation from the former San Jose Redevelopment Agency). Note that the FY2018-2019 projection does not include an assumption for a FY2018-2019 retroactive COLA.

Education Protection Account (Propositions 30 & 55)

The voters of California approved Proposition 30, the Schools and Local Public Safety Act of 2012, which created the Education Protection Account (EPA). This proposition expires in December 2018 and is succeeded by Proposition 55, which sustains the Education Protection Account through December 2030. Funds received from the EPA cannot be spent on administrative salaries and benefits or any other administrative costs. The District estimates to receive $1,250,000 from the EPA in FY2018-2019, which is included in the FY2018-2019 Adopted Budget.

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The Board of Trustees is required to make a spending determination in open session of a public meeting. Accordingly, the Board of Trustees by way of approving the FY2018-2019 Adopted Budget, determines that the funds received from the Education Protection Account be offset by instructional expenditures included in the FY2018-2019 Adopted Budget.

Parking Fund 11

The Parking Fund was augmented by the Unrestricted General Fund 10 to support operations by $103,483 in FY2011-2012. On April 10, 2012, the Board of Trustees authorized an increase to parking permits and daily parking fees to mitigate the reliance of the Unrestricted General Fund 10. As a result of this action coupled with vacancies, the Parking Fund had a positive ending fund balance in the subsequent fiscal years; however, the fund is once again running a deficit and required an augmentation from the Unrestricted General Fund 10 to support operations in FY2015-2016 in the amount of $99,647, in FY2016-2017 in the amount of $411,692, and in FY2017-2018 in the amount of $579,687. The projection for FY2018-2019 is $685,061 and will be updated as revenues and expenses are recognized throughout the year.

Please note that the transportation fee (Eco Pass) is also accounted for in the Parking Fund. This program ran a surplus in FY2016-2017 of $12,800; however, ran a deficit of $22,597 in FY2017-2018. The current project for FY2018-2019 is a deficit of $69,200.

Financial Stabilization Fund 12

On February 24, 2015, the Board of Trustees authorized the creation of this fund. On February 13, 2018, the Board of Trustees established parameters on providing resources to this fund and further refined parameters on fund utilization, which were originally established on February 23, 2016. Based upon these parameters, there was an additional transfer into Fund 12 from the Unrestricted General Fund 10 in the amount of $500,000 in FY2017-2018 bringing the fund balance to $1,250,000.

Student Success Enhancement Fund 14

Established in FY2015-2016, the Student Success Enhancement Fund receives partial revenues ($25,000 annually) from the land lease payments from the Evergreen Marketplace II retail development and future revenues associated with the land development project of some of the vacant parcels located adjacent to Evergreen Valley College. The objective of these revenues are to provide a funding source for innovative projects focused on closing the achievement gaps aligned with the Board of Trustees’ End Policies. The increase in revenues for FY2017-2018 and FY2018-2019 are a result of the exclusive negotiated agreement between the District and Republic Urban Properties.

Facility Rental Auxiliary Fund 15

The Facilities Rental Auxiliary Fund was established in FY2010-2011 to track facilities rental fees received and to track corresponding costs associated with rental activities. Activity within this fund is limited to facilities rental activities; however, fund balances may be transferred to other funds to support shortfalls or other expenditures.

The revenues and expenditures within this fund associated with District Services represent the activities associated with the tenants at the District Office. District Services transferred $165,865 to the Unrestricted General Fund 10 in FY2017-2018 leaving an ending fund balance

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of $170,705. District Services is anticipating transferring $197,000 in FY2018-2019 to cover the costs associated with parking at District Services.

San Jose City College transferred $261,931 to the Unrestricted General Fund 10 in FY2017-2018 leaving an ending fund balance of $520,167. San Jose City College is anticipating transferring $550,000 in FY2018-2019 to augment their general operating budget.

Evergreen Valley College transferred $2,306 to the Unrestricted General Fund 10 in FY2017-2018 leaving an ending fund balance of $417,043. Evergreen Valley College is anticipating transferring $90,000 in FY2017-2018 to augment their general operating budget.

Community College Center for Economic Mobility (CEM) 16

The Community College Center for Economic Mobility (formerly known as the Workforce Institute) made a contribution of $275,000 to the Unrestricted General Fund 10 in FY2009-2010 and $411,000 in FY2010-2011. Beginning in FY2011-2012, the District and the CEM agreed that the CEM would annually transfer 15% of its operating profit (defined as annual revenues in excess of annual expenditures) to the District, which was $70,788 in FY2011-2012. The CEM ran a deficit in FY2012-2013 through FY2014-2015. In FY2015-2016 transfers begin again with $6,383. In FY2016-2017 the CEM once again ran a deficit. In FY2017-2018 the CEM transferred $16,104 to the Unrestricted General Fund 10 to offset centralized service costs (e.g., payroll, utilities, etc.). It is currently projected that $0 will be transferred in FY2018-2019 but will be re-evaluated as revenues and expenses are booked throughout the year.

Categorical and Grant Fund 17

The District continues to see an increase in restricted resources. The FY2018-2019 Adopted Budget estimates the following resources, some of which are unspent carry forwards from prior year(s):

• District Services = $1,142,021 • San Jose City College = $15,079,683 • Evergreen Valley College = $18,093,035 • Community College Center for Economic Mobility = $5,442,097

The State has consolidated Basic Skills, Student Success & Support Program, and Student Equity effective July 1, 2018. This new categorical is titled Student Equity and Achievement.

Categorical Flexibility

For categorical programs in the flexibility category, funding allocations for each district are set at the same amount received by the District in FY2008-2009, less the FY2009-2010 reduction. This allocation methodology, as well as the flexibility, was locked in through FY2012-2013. As part of the FY2011-2012 State Budget, the Governor extended this flexibility for an additional two years through June 2015.

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San Jose City College elected to exercise this flexibility by transferring $34,308 since FY2011-2012 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS). San Jose City College also elected in FY2012-2013 to transfer$17,394 from the Apprenticeship program to supplement the Student Success and Support program (previously known as the Matriculation program).

Evergreen Valley College elected to exercise this flexibility by transferring $56,624 in FY2012-2013 from the Student Success and Support Program to supplement the Extended Opportunities Programs and Services program (EOPS).

The District has in the past elected to transfer $30,000 from the PT Faculty Parity Pay Categorical Program and move $15,000 to EOPS and $15,000 to DSPS. Total PT Parity Pay was not affected by this change. These transfers trigger overall categorical flexibility per ABX4.2.

Currently categorical flexibility is disallowed.

Student Health Fees Fund 18

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

However, in FY2012-2013 the Unrestricted General Fund 10 once again augmented the Student Health Fee Fund in the amount of $37,125 ($32,006 to support operations at San Jose City College and $5,119 at Evergreen Valley College). On January 4, 2014, the Board of Trustees authorized an additional increase to the Student Health Fee by $1 (from $18 per semester to $19 per semester) based upon the Implicit Price Deflator Index. Despite this action, San Jose City College required an augmentation of $29,041 in FY2013-2014 and an augmentation of $9,472 in FY2014-2015 from the Unrestricted General Fund 10.

On April 4, 2017, the board of Trustees authorized an increase to the student health fee by another $1 (from $19 per semester to $20 per semester) based upon the Implicit Price Deflator Index. Both campuses ended FY2015-2016 and FY2016-2017 with a surplus (San Jose City College = $39,261 and $6,792 respectively. Evergreen Valley College = $65,839 and $29,265 respectively).

Both campuses ended FY2017-2018 with a positive ending fund balance (San Jose City College = $49,615 and Evergreen Valley College = $24,180) and both colleges are projecting a balanced budget for FY2018-2019.

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10 - GENERAL FUND

ConsolidatedFY 2017 - 2018

ACTUAL

FY 2018 - 2019ADOPTEDBUDGET

PRIOR YEARVARIANCE

FY 2019 - 2020ESTIMATED

BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

Beginning Fund Balance, July 1st 15,591,265$ 15,307,106$ (284,159)$ -2% 20,527,524$ 5,220,418$ 34% 24,090,197$ 3,562,673$ 17%

INCOME

481 - Federal Revenue

48197 - Federal MAA Program Revenue 13,021$ 0$ (13,021)$ -100% 0$ 0$ 0$ 0$

481 - Federal Revenue 13,021$ 0$ (13,021)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48614 - Education Protection Act (EPA) 1,132,425$ 1,250,000$ 117,575$ 10% 1,262,500$ 12,500$ 1% 1,275,125$ 12,625$ 1%48619 - B.O.G. (2% Admin. Fee) 175,323 170,152 (5,171) -3% 171,867 1,715 1% 173,586 1,719 1%48672 - Secured Homeowners Exempt 423,186 414,000 (9,186) -2% 428,490 14,490 4% 443,487 14,997 3%48690 - Other State Income 3,437,582 3,845,705 408,123 12% 3,890,392 44,687 1% 3,935,906 45,514 1%48691 - Mandated Cost Reimbursement 672,442 339,909 (332,533) -49% 355,500 15,591 5% 359,055 3,555 1%48694 - State Lottery 1,897,251 1,887,500 (9,751) -1% 1,906,375 18,875 1% 1,925,439 19,064 1%48695 - State Reimb Costs 681,510 2,692,904 2,011,394 295% 876,308 (1,816,596) -67% 876,308 0 0%

486 - State Revenue 8,419,719$ 10,600,170$ 2,180,451$ 26% 8,891,432$ (1,708,738)$ -16% 8,988,906$ 97,474$ 1%

488 - Local Revenue

48811 - Secured Property Tax Revenues 79,843,728$ 85,792,000$ 5,948,272$ 7% 88,794,720$ 3,002,720$ 4% 91,902,535$ 3,107,815$ 3%48812 - Supplemental Secured Prop. Tax 3,276,238 2,621,000 (655,238) -20% 2,712,735 91,735 4% 2,807,681 94,946 4%48813 - Unsecured Roll Property Taxes 6,052,220 6,063,000 10,780 0% 6,275,205 212,205 4% 6,494,837 219,632 3%48818 - RDA Passthru (AB1290) (47.5%) 1,892,305 1,892,400 95 0% 1,958,634 66,234 4% 2,027,186 68,552 3%48819 - RDA Residual Pmts 5,722,667 4,697,000 (1,025,667) -18% 4,861,395 164,395 4% 5,031,544 170,149 4%48820 - Contributions/Gifts/Endowments 59,224 0 (59,224) -100% 0 0 0 0 48821 - RDA Asset Liquidation 137,452 2,471,000 2,333,548 1698% 0 (2,471,000) -100% 0 0 48852 - Property Rental 2,780 0 (2,780) -100% 0 0 0 0 48860 - Interest 497,889 497,889 0 0% 497,889 0 0% 497,889 0 0%48870 - Instructional Materials Fees 11,767 11,771 4 0% 11,771 0 0% 11,771 0 0%48871 - Enrollment Fees Intl Students 2,521,976 2,547,196 25,220 1% 2,572,668 25,472 1% 2,598,395 25,727 1%48872 - Enrollment Fees Residents 5,682,482 5,739,306 56,824 1% 5,796,699 57,393 1% 5,854,666 57,967 1%48874 - Use of Facilities 4,000 4,000 0 0% 4,000 0 0% 4,000 0 0%48876 - Health Fees 399,108 403,099 3,991 1% 404,191 1,092 0% 405,293 1,102 0%48877 - Enrollment Fees Non-Residents 755,377 762,931 7,554 1% 770,560 7,629 1% 778,265 7,705 1%48890 - Other Local Income 658,420 686,897 28,477 4% 686,897 0 0% 686,897 0 0%

488 - Local Revenue 107,517,633$ 114,189,489$ 6,671,856$ 6% 115,347,364$ 1,157,875$ 1% 119,100,959$ 3,753,595$ 3%

489 - Other Financing Sources

48911 - Sale Of Equipment 6,973$ 6,973$ 0$ 0% 6,973$ 0$ 0% 6,973$ 0$ 0%48912 - Sale Of Waste Materials 3,033 3,033 0 0% 3,033 0 0% 3,033 0 0%48973 - Interfund Trans In (Indirect Cost) 18,884 92,998 74,114 392% 0 (92,998) -100% 0 0 48980 - Interfund Transfers In (10 fr 15) 430,102 837,000 406,898 95% 287,000 (550,000) -66% 217,681 (69,319) -24%48989 - Interfund Transfer In -from 10 469 0 (469) -100% 0 0 0 0 48990 - Interfund Trans In (10 fr 16) 16,104 0 (16,104) -100% 0 0 0 0 48995 - Interfund Trans In (10 fr 17) 37,525 12,969 (24,556) -65% 0 (12,969) -100% 0 0

GROWTH%

GROWTH%

GROWTH%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2018-2019 Adopted Budget - General Fund - Three Year Projections

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10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

GROWTH%

GROWTH%

GROWTH%


489 - Other Financing Sources 513,090$ 952,973$ 439,883$ 86% 297,006$ (655,967)$ -69% 227,687$ (69,319)$ -23%

TOTAL BUDGET RESOURCES 132,054,728$ 141,049,738$ 8,995,010$ 7% 145,063,326$ 4,013,588$ 3% 152,407,749$ 7,344,423$ 5%

EXPENDITURES

51 - Academic Salaries

Certificated Salaries 21,324,434$ 24,448,558$ 3,124,124$ 15% 24,668,595$ 220,037$ 1% 24,890,612$ 222,017$ 1%Certificated Salaries MSC 3,556,459 3,990,210 433,751 12% 4,026,122 35,912 1% 4,062,357 36,235 1%Certificated Salaries Adjunct 22,498,099 15,937,594 (6,560,505) -29% 16,096,970 159,376 1% 16,257,940 160,970 1%

52 - Classified Salaries

Classified Salaries 15,644,168$ 17,102,255$ 1,458,087$ 9% 17,221,970$ 119,715$ 1% 17,342,523$ 120,553$ 1%Classified Salaries MSC 7,108,595 7,165,359 56,764 1% 7,215,517 50,158 1% 7,266,026 50,509 1%Classified Hourly/Temp 1,510,005 1,603,080 93,075 6% 1,603,080 0 0% 1,603,080 0 0%Classified OT 649,462 120,710 (528,752) -81% 120,710 0 0% 120,710 0 0%

53 - Employee Benefits

531 - STRS 7,844,398$ 7,204,463$ (639,935)$ -8% 7,383,380$ 178,917$ 2% 7,566,888$ 183,508$ 2%532 - PERS 3,753,723 4,798,404 1,044,681 28% 4,962,551 164,147 3% 5,132,325 169,774 3%533 - OASDI/Medicare 2,605,780 2,914,436 308,656 12% 2,933,510 19,074 1% 2,952,718 19,208 1%534 - Health & Welfare 12,561,144 16,115,804 3,554,660 28% 17,039,562 923,758 6% 18,016,270 976,708 6%535 - State Unemployment Insurance 25,080 133,501 108,421 432% 134,612 1,111 1% 135,733 1,121 1%536 - Workers' Comp 904,623 896,320 (8,303) -1% 903,759 7,439 1% 911,262 7,503 1%537 - Retiree Benefits 36,323 888,483 852,160 2346% 888,483 0 0% 0 (888,483) -100%

53X - Employee Benefits - Statutory 15,169,927$ 16,835,607$ 1,665,680$ 11% 17,206,295$ 370,688$ 2% 16,698,926$ (507,369)$ -3%534 - Employee Benefits - H&W 12,561,144 16,115,804 3,554,660 28% 17,039,562 923,758 6% 18,016,270 976,708 6%

54 - Supplies and Materials

54100 - Supplies Instruction 22,126$ 12,771$ (9,355)$ -42% 12,771$ 0$ 0% 12,771$ 0$ 0%54110 - Software Instruction Over $200 1,498 0 (1,498) -100% 0 0 0 0 54300 - Supplies Non-Instruction 709,936 746,382 36,446 5% 746,382 0 0% 746,382 0 0%54301 - Food & Food Serv - Non-Instr 202,486 189,739 (12,747) -6% 189,739 0 0% 189,739 0 0%54310 - Software Non-Instruc Over $200 9,124 35,125 26,001 285% 35,125 0 0% 35,125 0 0%54320 - Copier Supplies 77,632 85,077 7,445 10% 85,077 0 0% 85,077 0 0%54390 - Contra Account (2,828) (4,000) (1,172) 41% (4,000) 0 0% (4,000) 0 0%

54 - Supplies and Materials 1,019,974$ 1,065,094$ 45,120$ 4% 1,065,094$ 0$ 0% 1,065,094$ 0$ 0%

55 - Other Operating Exp & Serv

55100 - Personal/Contract Services 2,479,333$ 2,111,190$ (368,143)$ -15% 1,936,190$ (175,000)$ -8% 1,936,190$ 0$ 0%55110 - License Renewal Instruction 20,590 0 (20,590) -100% 0 0 0 0 55130 - License Renewal Non-Instruct 933,230 867,163 (66,067) -7% 867,163 0 0% 867,163 0 0%55190 - Contracts/Personal Services (2,318) (1,200) 1,118 -48% (1,200) 0 0% (1,200) 0 0%55200 - Conference 431,085 586,192 155,107 36% 586,192 0 0% 586,192 0 0%

Page 12

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

GROWTH%

GROWTH%

GROWTH%


55200 - Training 12,017 50,000 37,983 316% 50,000 0 0% 50,000 0 0%55210 - Field Trips 180,319 176,304 (4,015) -2% 176,304 0 0% 176,304 0 0%55220 - Memberships 279,983 265,001 (14,982) -5% 265,001 0 0% 265,001 0 0%55230 - Mileage Expense 22,751 28,187 5,436 24% 28,187 0 0% 28,187 0 0%55240 - Board Meeting Expenses 7,727 6,000 (1,727) -22% 6,000 0 0% 6,000 0 0%55400 - Insurances 903,362 995,352 91,990 10% 996,444 1,092 0% 997,546 1,102 0%55510 - Telephone 264,602 255,490 (9,112) -3% 255,490 0 0% 255,490 0 0%55520 - Gas 430,829 533,200 102,371 24% 533,200 0 0% 533,200 0 0%55530 - Electricity 2,365,730 2,374,000 8,270 0% 2,374,000 0 0% 2,374,000 0 0%55539 - Electricity Rebate (201,449) 0 201,449 -100% 0 0 0 0 55540 - Water/Sewer 462,248 506,000 43,752 9% 506,000 0 0% 506,000 0 0%55550 - Garbage 164,691 175,000 10,309 6% 175,000 0 0% 175,000 0 0%55560 - Fuel/Oil 74,894 78,226 3,332 4% 78,226 0 0% 78,226 0 0%55570 - Uniforms 40,809 42,567 1,758 4% 42,567 0 0% 42,567 0 0%55590 - Contra - Utilities (20,189) (20,240) (51) 0% (20,240) 0 0% (20,240) 0 0%55610 - Rentals/Leases 424,018 117,640 (306,378) -72% 117,640 0 0% 117,640 0 0%55620 - Repairs 243,960 364,160 120,200 49% 364,160 0 0% 364,160 0 0%55625 - Preventative Maintenance Agreements 780,679 820,442 39,763 5% 820,442 0 0% 820,442 0 0%55690 - Facility Rental Contra (1,060) 0 1,060 -100% 0 0 0 0 55700 - Fees/Audits/Elections 55,247 81,690 26,443 48% 81,690 0 0% 81,690 0 0%55702 - External Collection Fees 116,729 120,000 3,271 3% 120,000 0 0% 120,000 0 0%55711 - Advertising 441,221 451,764 10,543 2% 451,764 0 0% 451,764 0 0%55712 - Legal Expenses 136,301 240,000 103,699 76% 240,000 0 0% 240,000 0 0%55713 - Audit Expense 66,115 100,000 33,885 51% 100,000 0 0% 100,000 0 0%55714 - Board Election Expense 0 150,000 150,000 0 (150,000) -100% 150,000 150,000 55715 - Printing/Reprographics Expense 98,086 65,708 (32,378) -33% 65,708 0 0% 65,708 0 0%55810 - Postage 58,185 65,378 7,193 12% 65,378 0 0% 65,378 0 0%55820 - Undistributed Funded Programs 0 967,252 967,252 867,252 (100,000) -10% 867,252 0 0%55830 - Other Operating Expense (367) 340,431 340,798 525,431 185,000 54% 525,431 0 0%55831 - Bank Charges 144,288 146,700 2,412 2% 146,700 0 0% 146,700 0 0%55832 - Bad Debt Write Off 54,450 230,024 175,574 322% 230,024 0 0% 230,024 0 0%55838 - Cash Over / Short ( Fees ) 100 0 (100) -100% 0 0 0 0 55840 - Board Communications Reimburse 0 8,000 8,000 8,000 0 0% 8,000 0 0%

55 - Other Operating Exp and Serv 11,468,196$ 13,297,621$ 1,829,425$ 16% 13,058,713$ (238,908)$ -2% 13,209,815$ 151,102$ 1%

56 - Capital Outlay

56100 - Site Improvements 16,837$ 0$ (16,837)$ -100% 0$ 0$ 0$ 0$ 56310 - Library 5,971 5,733 (238) -4% 5,733 0 0% 5,733 0 0%56311 - Library Textbooks 8,474 3,347 (5,127) -61% 3,347 0 0% 3,347 0 0%56312 - Electronic Books 12,027 0 (12,027) -100% 0 0 0 0 56411 - Equipment ($200 to $4,999) 150,443 111,907 (38,536) -26% 111,907 0 0% 111,907 0 0%56413 - Capitalizable Equipment - 3 Year Life 32,077 18,000 (14,077) -44% 18,000 0 0% 18,000 0 0%56418 - Capitalizable Equipment - 8 Year Life 147,131 0 (147,131) -100% 0 0 0 0 56420 - Equip Replace($500&Over) 5,990 0 (5,990) -100% 0 0 0 0

56 - Capital Outlay 378,950$ 138,987$ (239,963)$ -63% 138,987$ 0$ 0% 138,987$ 0$ 0%

57 - Other Outgo

Page 13

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

GROWTH%

GROWTH%

GROWTH%


57300 - Interfund Transfers Out 625 0 (625) -100% 0 0 0 0 57301 - Interfund Trans Out (10 to 17) 200,166$ 427,904$ 227,738$ 114% 427,904$ 0$ 0% 427,904$ 0$ 0%57304 - Interfund Trans Out (10 to 16) 433,138 529,320 96,182 22% 529,320 0 0% 529,320 0 0%57305 - Interfund Trans Out (10 to 11) 579,687 685,061 105,374 18% 715,693 30,632 4% 747,842 32,149 4%57311 - Interfund Trans Out 17CWS to 48Pel 183,867 87,564 (96,303) -52% 87,564 0 0% 87,564 0 0%57316 - Interfund Transfer (10 to 12) 500,000 0 (500,000) -100% 0 0 0 0 57320 - Interfund Trans Out (10 to 85) 1,876,933 1,883,760 6,827 0% 1,888,304 4,544 0% 1,879,216 (9,088) 0%57400 - Interfund Trans In 469 0 (469) -100% 0 0 0 0 57600 - Other Payments to/for Students 83,324 30,000 (53,324) -64% 30,000 0 0% 30,000 0 0%57900 - Appropriations For Contingencies 0 377,697 377,697 0 (377,697) -100% 0 0

57 - Other Outgo 3,858,209$ 4,021,306$ 163,097$ 4% 3,678,785$ (342,521)$ -9% 3,701,846$ 23,061$ 1%

59 - Appropriations for Contingency

59710 - Approp for Contingency-Unrestr 0$ 839,222$ 839,222$ 0$ (839,222)$ -100% 0$ 0$

59 - Appropriations for Contingency 0$ 839,222$ 839,222$ 0$ (839,222)$ -100% 0$ 0$

SUB-TOTAL BUDGET REQUIREMENTS 116,747,622$ 122,681,407$ 5,933,785$ 5% 123,140,400$ 458,993$ 0% 124,374,186$ 1,233,786$ 1%

DISCOUNT FACTOR (2,159,193)$ (2,167,271)$ 0% (2,188,986)$ 0%

TOTAL BUDGET REQUIREMENTS 116,747,622$ 120,522,214$ 3,774,592$ 3% 120,973,129$ 450,915$ 0% 122,185,200$ 1,212,071$ 1%

Estimated Ending Fund Balance, June 30th 15,307,106$ 20,527,524$ 5,220,418$ 34% 24,090,197$ 3,562,673$ 17% 30,222,548$ 6,132,352$ 25%

Page 14

10 - GENERAL FUND

DistrictwideFY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

INCOME

486 - State Revenue

48614 - Education Protection Act (EPA) 1,132,425$ 1,250,000$ 117,575$ 10% 1,262,500$ 12,500$ 1% 1,275,125$ 12,625$ 1%48672 - Secured Homeowners Exempt 423,186 414,000 (9,186) -2% 428,490 14,490 4% 443,487 14,997 3%48690 - Other State Income 3,437,582 3,845,705 408,123 12% 3,890,392 44,687 1% 3,935,906 45,514 1%48691 - Mandated Cost Reimbursement 672,442 339,909 (332,533) -49% 355,500 15,591 5% 359,055 3,555 1%48694 - State Lottery 1,897,251 1,887,500 (9,751) -1% 1,906,375 18,875 1% 1,925,439 19,064 1%48695 - State Reimb Costs 681,510 2,692,904 2,011,394 295% 876,308 (1,816,596) -67% 876,308 0 0%

486 - State Revenue 8,244,396$ 10,430,018$ 2,185,622$ 27% 8,719,565$ (1,710,453)$ -16% 8,815,320$ 95,755$ 1%

488 - Local Revenue

48811 - Secured Property Tax Revenues 79,843,728$ 85,792,000$ 5,948,272$ 7% 88,794,720$ 3,002,720$ 4% 91,902,535$ 3,107,815$ 3%48812 - Supplemental Secured Prop. Tax 3,276,238 2,621,000 (655,238) -20% 2,712,735 91,735 4% 2,807,681 94,946 4%48813 - Unsecured Roll Property Taxes 6,052,220 6,063,000 10,780 0% 6,275,205 212,205 4% 6,494,837 219,632 3%48818 - RDA Passthru (AB1290) (47.5%) 1,892,305 1,892,400 95 0% 1,958,634 66,234 4% 2,027,186 68,552 3%48819 - RDA Residual Pmts 5,722,667 4,697,000 (1,025,667) -18% 4,861,395 164,395 4% 5,031,544 170,149 4%48821 - RDA Asset Liquidation 137,452 2,471,000 2,333,548 1698% 0 (2,471,000) -100% 0 0 48852 - Property Rental 2,780 0 (2,780) -100% 0 0 0 0 48860 - Interest 497,889 497,889 0 0% 497,889 0 0% 497,889 0 0%48874 - Use of Facilities 4,000 4,000 0 0% 4,000 0 0% 4,000 0 0%48890 - Other Local Income 462,964 441,713 (21,251) -5% 441,713 0 0% 441,713 0 0%

488 - Local Revenue 97,892,243$ 104,480,002$ 6,587,759$ 7% 105,546,291$ 1,066,289$ 1% 109,207,385$ 3,661,094$ 3%


48911 - Sale Of Equipment 6,973$ 6,973$ 0$ 0% 6,973$ 0$ 0% 6,973$ 0$ 0%48912 - Sale Of Waste Materials 3,033 3,033 0 0% 3,033 0 0% 3,033 0 0%48989 - Interfund Transfer In -from 10 469 0 (469) -100% 0 0 0 0 48990 - Interfund Trans In (10 fr 16) 16,104 0 (16,104) -100% 0 0 0 0 48995 - Interfund Trans In (10 fr 17) 3,824 0 (3,824) -100% 0 0 0 0

489 - Other Financing Sources 30,403$ 10,006$ (20,397)$ -67% 10,006$ 0$ 0% 10,006$ 0$ 0%

TOTAL BUDGET RESOURCES 106,167,042$ 114,920,026$ 8,752,984$ 8% 114,275,862$ (644,164)$ -1% 118,032,711$ 3,756,849$ 3%

EXPENDITURES


Certificated Salaries Adjunct 12,192$ 0$ (12,192)$ -100% 0$ 0$ 0$ 0$


Classified Salaries (Vacation/CompTime Payout) 186,469$ 190,000$ 3,531$ 2% 191,330$ 1,330$ 1% 192,669$ 1,339$ 1%Classified Hourly/Temp 429,059 430,000 941 0% 430,000 0 0% 430,000 0 0%



GROWTH%

GROWTH%

GROWTH%

Page 15

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

531 - STRS (State on-Behalf Payment) 2,402,803$ 2,415,533$ 12,730$ 1% 2,460,220$ 44,687$ 2% 2,505,734$ 45,514$ 2%532 - PERS 5,346 8,200 2,854 53% 8,443 243 3% 8,693 250 3%533 - OASDI/Medicare 32,540 33,000 460 1% 33,071 71 0% 33,142 71 0%535 - State Unemployment Insurance 876 900 24 3% 902 2 0% 904 2 0%536 - Workers' Comp 5,666 5,900 234 4% 5,913 13 0% 5,926 13 0%537 - Retiree Benefits 104 0 (104) -100% 0 0 0 0

53X - Employee Benefits 2,447,335 2,463,533 16,198 1% 2,508,549 45,016 2% 2,554,399 45,850 2%


54300 - Supplies Non-Instruction 136,080$ 143,555$ 7,475$ 5% 143,555$ 0$ 0% 143,555$ 0$ 0%54301 - Food & Food Serv - Non-Instr 1,121 5,000 3,879 346% 5,000 0 0% 5,000 0 0%54320 - Copier Supplies 55,983 55,000 (983) -2% 55,000 0 0% 55,000 0 0%

54 - Supplies and Materials 193,184$ 203,555$ 10,371$ 5% 203,555$ 0$ 0% 203,555$ 0$ 0%


55100 - Personal/Contract Services 834,452$ 791,492$ (42,960)$ -5% 666,492$ (125,000)$ -16% 666,492$ 0$ 0%55130 - License Renewal Non-Instruct 488,054 589,163 101,109 21% 589,163 0 0% 589,163 0 0%55200 - Training 12,017 50,000 37,983 316% 50,000 0 0% 50,000 0 0%55220 - Memberships 11,500 0 (11,500) -100% 0 0 0 0 55400 - Insurances 492,522 592,253 99,731 20% 592,253 0 0% 592,253 0 0%55510 - Telephone 226,539 225,000 (1,539) -1% 225,000 0 0% 225,000 0 0%55520 - Gas 424,219 520,000 95,781 23% 520,000 0 0% 520,000 0 0%55530 - Electricity 2,341,534 2,350,000 8,466 0% 2,350,000 0 0% 2,350,000 0 0%55539 - Electricity Rebate (201,449) 0 201,449 -100% 0 0 0 0 55540 - Water/Sewer 459,138 500,000 40,862 9% 500,000 0 0% 500,000 0 0%55550 - Garbage 155,944 170,000 14,056 9% 170,000 0 0% 170,000 0 0%55560 - Fuel/Oil 1,890 2,000 110 6% 2,000 0 0% 2,000 0 0%55610 - Rentals/Leases 391,024 33,743 (357,281) -91% 33,743 0 0% 33,743 0 0%55620 - Repairs 207,420 277,696 70,276 34% 277,696 0 0% 277,696 0 0%55625 - Preventative Maintenance Agreements 608,816 641,937 33,121 5% 641,937 0 0% 641,937 0 0%55700 - Fees/Audits/Elections 52,208 69,765 17,557 34% 69,765 0 0% 69,765 0 0%55702 - External Collection Fees 116,729 120,000 3,271 3% 120,000 0 0% 120,000 0 0%55711 - Advertising 65,211 80,800 15,589 24% 80,800 0 0% 80,800 0 0%55712 - Legal Expenses 185,442 230,000 44,558 24% 230,000 0 0% 230,000 0 0%55713 - Audit Expense 66,115 100,000 33,885 51% 100,000 0 0% 100,000 0 0%55714 - Board Election Expense 0 150,000 150,000 0 (150,000) -100% 150,000 150,000 55715 - Printing/Reprographics Expense 19,804 0 (19,804) -100% 0 0 0 0 55810 - Postage 55,499 56,000 501 1% 56,000 0 0% 56,000 0 0%55830 - Other Operating Expense 0 115,000 115,000 300,000 185,000 161% 300,000 0 0%55831 - Bank Charges 142,501 145,000 2,499 2% 145,000 0 0% 145,000 0 0%55832 - Bad Debt Write Off 54,450 230,024 175,574 322% 230,024 0 0% 230,024 0 0%

55 - Other Operating Exp and Serv 7,211,579$ 8,039,873$ 828,294$ 11% 7,949,873$ (90,000)$ -1% 8,099,873$ 150,000$ 2%

56 - Capital Outlay

Page 16

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

56411 - Equipment ($200 to $4,999) 12,103$ 25,000$ 12,897$ 107% 25,000$ 0$ 0% 25,000$ 0$ 0%56418 - Capitalizable Equipment - 8 Year Life 6,855 0 (6,855) -100% 0 0 0 0

56 - Capital Outlay 18,958$ 25,000$ 6,042$ 32% 25,000$ 0$ 0% 25,000$ 0$ 0%

57 - Other Outgo

57304 - Interfund Trans Out (10 to 16) 433,138$ 529,320$ 96,182$ 22% 529,320$ 0$ 0% 529,320$ 0$ 0%57305 - Interfund Trans Out (10 to 11) 579,687 685,061 105,374 18% 715,693 30,632 4% 747,842 32,149 4%57316 - Interfund Transfer (10 to 12) 500,000 0 (500,000) -100% 0 0 0 0 57320 - Interfund Trans Out (10 to 85) 1,876,933 1,883,760 6,827 0% 1,888,304 4,544 0% 1,879,216 (9,088) 0%57400 - Interfund Trans In 469 0 (469) -100% 0 0 0 0

57 - Other Outgo 3,390,227$ 3,098,141$ (292,086)$ -9% 3,133,317$ 35,176$ 1% 3,156,378$ 23,061$ 1%

SUB-TOTAL BUDGET REQUIREMENTS 13,889,003$ 14,450,102$ 561,099$ 4% 14,441,624$ (8,478)$ 0% 14,661,874$ 220,250$ 2%

DISCOUNT FACTOR (254,322)$ (254,173)$ 0% (258,049)$ 0%

TOTAL BUDGET REQUIREMENTS 13,889,003$ 14,195,780$ 306,777$ 2% 14,187,451$ (8,329)$ 0% 14,403,825$ 216,374$ 2%

Page 17

10 - GENERAL FUND

District ServicesFY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

INCOME

488 - Local Revenue

48820 - Contributions/Gifts/Endowments 59,224$ 0$ (59,224)$ -100% 0$ 0$ 0$ 0$ 48890 - Other Local Income 0 33,000 33,000 33,000 0 0% 33,000 0 0%

488 - Local Revenue 59,224$ 33,000$ (26,224)$ -44% 33,000$ 0$ 0% 33,000$ 0$ 0%


48980 - Interfund Transfers In 165,865$ 197,000$ 31,135$ 19% 197,000$ 0$ 0% 127,681$ (69,319)$ -35%48995 - Interfund Trans In (10 fr 17) 0 12,969 12,969 0 (12,969) -100% 0 0

489 - Other Financing Sources 165,865$ 209,969$ 44,104$ 27% 197,000$ (12,969)$ -6% 127,681$ (69,319)$ -35%

TOTAL BUDGET RESOURCES 225,089$ 242,969$ 17,880$ 8% 230,000$ (12,969)$ -5% 160,681$ (69,319)$ -30%

EXPENDITURES


Certificated Salaries MSC 484,881$ 640,269$ 155,388$ 32% 646,031$ 5,762$ 1% 651,845$ 5,814$ 1%


Classified Salaries 4,813,541$ 5,367,276$ 553,735$ 12% 5,404,847$ 37,571$ 1% 5,442,681$ 37,834$ 1%Classified Salaries MSC 3,869,529 3,776,416 (93,113) -2% 3,802,851 26,435 1% 3,829,471 26,620 1%Classified Hourly/Temp 350,669 327,626 (23,043) -7% 327,626 0 0% 327,626 0 0%Classified OT 210,655 55,168 (155,487) -74% 55,168 0 0% 55,168 0 0%


531 - STRS 86,712$ 104,236$ 17,524$ 20% 107,120$ 2,884$ 3% 110,084$ 2,964$ 3%532 - PERS 1,362,720 1,656,334 293,614 22% 1,713,151 56,817 3% 1,771,920 58,769 3%533 - OASDI/Medicare 681,174 683,372 2,198 0% 687,963 4,591 1% 692,587 4,624 1%534 - Health & Welfare 2,349,090 3,040,528 691,438 29% 3,214,811 174,283 6% 3,399,084 184,273 6%535 - State Unemployment Insurance (3,929) 19,726 23,655 -602% 19,861 135 1% 19,997 136 1%536 - Workers' Comp 124,937 146,003 21,066 17% 147,005 1,002 1% 148,014 1,009 1%537 - Retiree Benefits 0 87,534 87,534 87,534 0 0% 0 (87,534) -100%

53X - Employee Benefits - Statutory 2,251,614 2,697,205 445,591 20% 2,762,634 65,429 2% 2,742,602 (20,032) -1%534 - Employee Benefits - H&W 2,349,090 3,040,528 691,438 29% 3,214,811 174,283 6% 3,399,084 184,273 6%


54300 - Supplies Non-Instruction 88,331$ 115,603$ 27,272$ 31% 115,603$ 0$ 0% 115,603$ 0$ 0%54301 - Food & Food Serv - Non-Instr 25,681 25,000 (681) -3% 25,000 0 0% 25,000 0 0%54310 - Software Non-Instruc Over $200 338 1,000 662 196% 1,000 0 0% 1,000 0 0%54320 - Copier Supplies 21,649 23,577 1,928 9% 23,577 0 0% 23,577 0 0%



GROWTH%

GROWTH%

GROWTH%

Page 18

10 - GENERAL FUND

District ServicesFY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%


55100 - Personal/Contract Services 738,500$ 756,827$ 18,327$ 2% 706,827$ (50,000)$ -7% 706,827$ 0$ 0%55130 - License Renewal Non-Instruct 64,772 65,352 580 1% 65,352 0 0% 65,352 0 0%55200 - Conference 125,289 190,952 65,663 52% 190,952 0 0% 190,952 0 0%55220 - Memberships 60,679 72,188 11,509 19% 72,188 0 0% 72,188 0 0%55230 - Mileage Expense 9,318 13,400 4,082 44% 13,400 0 0% 13,400 0 0%55240 - Board Meeting Expenses 7,727 6,000 (1,727) -22% 6,000 0 0% 6,000 0 0%55510 - Telephone 17,403 18,901 1,498 9% 18,901 0 0% 18,901 0 0%55560 - Fuel/Oil 42,166 37,525 (4,641) -11% 37,525 0 0% 37,525 0 0%55570 - Uniforms 12,188 13,300 1,112 9% 13,300 0 0% 13,300 0 0%55610 - Rentals/Leases 585 5,251 4,666 798% 5,251 0 0% 5,251 0 0%55620 - Repairs 1,649 10,807 9,158 555% 10,807 0 0% 10,807 0 0%55625 - Preventative Maintenance Agreements 12,430 26,200 13,770 111% 26,200 0 0% 26,200 0 0%55700 - Fees/Audits/Elections 1,350 11,925 10,575 783% 11,925 0 0% 11,925 0 0%55711 - Advertising 8,321 40,344 32,023 385% 40,344 0 0% 40,344 0 0%55712 - Legal Expenses (49,141) 10,000 59,141 -120% 10,000 0 0% 10,000 0 0%55715 - Printing/Reprographics Expense 33,014 31,484 (1,530) -5% 31,484 0 0% 31,484 0 0%55810 - Postage 735 938 203 28% 938 0 0% 938 0 0%55820 - Undistributed Funded Programs 0 35,000 35,000 0 (35,000) -100% 0 0 55830 - Other Operating Expense 0 13,850 13,850 13,850 0 0% 13,850 0 0%55831 - Bank Charges 885 1,200 315 36% 1,200 0 0% 1,200 0 0%55840 - Board Communications Reimburse 0 8,000 8,000 8,000 0 0% 8,000 0 0%

55 - Other Operating Exp and Serv 1,087,870$ 1,369,444$ 281,574$ 26% 1,284,444$ (85,000)$ -6% 1,284,444$ 0$ 0%

56 - Capital Outlay

56411 - Equipment ($200 to $4,999) 67,719$ 74,699$ 6,980$ 10% 74,699$ 0$ 0% 74,699$ 0$ 0%56418 - Capitalizable Equipment - 8 Year Life 6,481 0 (6,481) -100% 0 0 0 0 56420 - Equip Replace($500&Over) 5,990 0 (5,990) -100% 0 0 0 0

56 - Capital Outlay 80,190$ 74,699$ (5,491)$ -7% 74,699$ 0$ 0% 74,699$ 0$ 0%

57 - Other Outgo

57900 - Appropriations For Contingencies 0$ 377,697$ 377,697$ 0$ (377,697)$ -100% 0$ 0$

57 - Other Outgo 0$ 377,697$ 377,697$ 0$ (377,697)$ -100% 0$ 0$


SUB-TOTAL BUDGET REQUIREMENTS 15,634,038$ 17,891,508$ 2,257,470$ 14% 17,738,291$ (153,217)$ -1% 17,972,800$ 234,509$ 1%

DISCOUNT FACTOR (314,891)$ (312,194)$ 0% (316,321)$ 0%

TOTAL BUDGET REQUIREMENTS 15,634,038$ 17,576,617$ 1,942,579$ 12% 17,426,097$ (150,520)$ -1% 17,656,479$ 230,382$ 1%

Page 19

10 - GENERAL FUND

San Jose City CollegeFY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

INCOME



481 - Federal Revenue 4,305$ 0$ (4,305)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 80,909$ 76,512$ (4,397)$ -5% 77,265$ 753$ 1% 78,038$ 773$ 1%

486 - State Revenue 80,909$ 76,512$ (4,397)$ -5% 77,265$ 753$ 1% 78,038$ 773$ 1%

488 - Local Revenue

48870 - Instructional Materials Fees 8,112$ 8,116$ 4$ 0% 8,116$ 0$ 0% 8,116$ 0$ 0%48871 - Enrollment Fees Intl Students 1,555,210 1,570,762 15,552 1% 1,586,470 15,708 1% 1,602,335 15,865 1%48872 - Enrollment Fees Residents 2,719,044 2,746,234 27,190 1% 2,773,696 27,462 1% 2,801,433 27,737 1%48876 - Health Fees 291,036 293,946 2,910 1% 293,946 0 0% 293,946 0 0%48877 - Enrollment Fees Non-Residents 442,815 447,243 4,428 1% 451,715 4,472 1% 456,232 4,517 1%48890 - Other Local Income 121,472 134,278 12,806 11% 134,278 0 0% 134,278 0 0%

488 - Local Revenue 5,137,689$ 5,200,579$ 62,890$ 1% 5,248,221$ 47,642$ 1% 5,296,340$ 48,119$ 1%


48980 - Interfund Transfers In 261,931$ 550,000$ 288,069$ 110% 0$ (550,000)$ -100% 0$ 0$ 48995 - Interfund Trans In (10 fr 17) 33,701 0 (33,701) -100% 0 0 #DIV/0! 0 0

489 - Other Financing Sources 295,632$ 550,000$ 254,368$ 86% 0$ (550,000)$ -100% 0$ 0$

TOTAL BUDGET RESOURCES 5,518,535$ 5,827,091$ 308,556$ 6% 5,325,486$ (501,605)$ -9% 5,374,378$ 48,892$ 1%

EXPENDITURES




Classified Salaries 4,553,073$ 5,000,198$ 447,125$ 10% 5,035,199$ 35,001$ 1% 5,070,445$ 35,246$ 1%Classified Salaries MSC 1,595,250 1,687,126 91,876 6% 1,698,936 11,810 1% 1,710,829 11,893 1%Classified Hourly/Temp 440,431 620,036 179,605 41% 620,036 0 0% 620,036 0 0%Classified OT 283,207 25,000 (258,207) -91% 25,000 0 0% 25,000 0 0%


531 - STRS 2,673,542$ 2,091,653$ (581,889)$ -22% 2,150,299$ 58,646$ 3% 2,210,590$ 60,291$ 3%532 - PERS 1,124,720 1,505,405 380,685 34% 1,556,527 51,122 3% 1,609,392 52,865 3%


GROWTH%

GROWTH%

GROWTH%

Page 20

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

533 - OASDI/Medicare 923,450 1,237,015 313,565 34% 1,244,912 7,897 1% 1,252,865 7,953 1%534 - Health & Welfare 4,786,035 6,247,900 1,461,865 31% 6,606,030 358,130 6% 6,984,688 378,658 6%535 - State Unemployment Insurance 12,747 42,182 29,435 231% 42,546 364 1% 42,913 367 1%536 - Workers' Comp 376,977 313,474 (63,503) -17% 316,176 2,702 1% 318,902 2,726 1%537 - Retiree Benefits 19,778 398,397 378,619 1914% 398,397 0 0% 0 (398,397) -100%

53X - Employee Benefits - Statutory 5,131,214 5,588,126 456,912 9% 5,708,857 120,731 2% 5,434,662 (274,195) -5%534 - Employee Benefits - H&W 4,786,035 6,247,900 1,461,865 31% 6,606,030 358,130 6% 6,984,688 378,658 6%


54100 - Supplies Instruction 18,139$ 8,116$ (10,023)$ -55% 8,116$ 0$ 0% 8,116$ 0$ 0%54110 - Software Instruction Over $200 1,098 0 (1,098) -100% 0 0 0 0 54300 - Supplies Non-Instruction 235,342 242,829 7,487 3% 242,829 0 0% 242,829 0 0%54301 - Food & Food Serv - Non-Instr 120,927 124,503 3,576 3% 124,503 0 0% 124,503 0 0%54310 - Software Non-Instruc Over $200 0 27,000 27,000 27,000 0 0% 27,000 0 0%54320 - Copier Supplies 0 6,500 6,500 6,500 0 0% 6,500 0 0%



55100 - Personal/Contract Services 612,355$ 410,103$ (202,252)$ -33% 410,103$ 0$ 0% 410,103$ 0$ 0%55110 - License Renewal Instruction 17,391 0 (17,391) -100% 0 0 0 0 55130 - License Renewal Non-Instruct 335,548 189,739 (145,809) -43% 189,739 0 0% 189,739 0 0%55200 - Conference 166,136 232,800 66,664 40% 232,800 0 0% 232,800 0 0%55210 - Field Trips 143,453 150,650 7,197 5% 150,650 0 0% 150,650 0 0%55220 - Memberships 127,668 112,676 (14,992) -12% 112,676 0 0% 112,676 0 0%55230 - Mileage Expense 3,928 8,500 4,572 116% 8,500 0 0% 8,500 0 0%55400 - Insurances 291,036 293,946 2,910 1% 293,946 0 0% 293,946 0 0%55510 - Telephone 4,784 3,500 (1,284) -27% 3,500 0 0% 3,500 0 0%55550 - Garbage 4,440 0 (4,440) -100% 0 0 0 0 55560 - Fuel/Oil 15,263 20,000 4,737 31% 20,000 0 0% 20,000 0 0%55570 - Uniforms 17,022 15,500 (1,522) -9% 15,500 0 0% 15,500 0 0%55610 - Rentals/Leases 28,267 71,500 43,233 153% 71,500 0 0% 71,500 0 0%55620 - Repairs 21,096 34,000 12,904 61% 34,000 0 0% 34,000 0 0%55625 - Preventative Maintenance Agreements 92,942 88,012 (4,930) -5% 88,012 0 0% 88,012 0 0%55711 - Advertising 275,824 295,420 19,596 7% 295,420 0 0% 295,420 0 0%55715 - Printing/Reprographics Expense 30,774 25,313 (5,461) -18% 25,313 0 0% 25,313 0 0%55810 - Postage 935 6,125 5,190 555% 6,125 0 0% 6,125 0 0%55820 - Undistributed Funded Programs 0 523,998 523,998 473,998 (50,000) -10% 473,998 0 0%55830 - Other Operating Expense (387) 0 387 -100% 0 0 0 0 55831 - Bank Charges 440 0 (440) -100% 0 0 0 0 55838 - Cash Over / Short ( Fees ) 100 0 (100) -100% 0 0 0 0

55 - Other Operating Exp and Serv 2,189,015$ 2,481,782$ 292,767$ 13% 2,431,782$ (50,000)$ -2% 2,431,782$ 0$ 0%

56 - Capital Outlay

56100 - Site Improvements 16,837$ 0$ (16,837)$ -100% 0$ 0$ 0$ 0$ 56311 - Library Textbooks 8,474 3,347 (5,127) -61% 3,347 0 0% 3,347 0 0%

Page 21

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

56411 - Equipment ($200 to $4,999) 33,865 3,208 (30,657) -91% 3,208 0 0% 3,208 0 0%56413 - Capitalizable Equipment - 3 Year Life 13,686 0 (13,686) -100% 0 0 0 0 56418 - Capitalizable Equipment - 8 Year Life 130,517 0 (130,517) -100% 0 0 0 0

56 - Capital Outlay 203,379$ 6,555$ (196,824)$ -97% 6,555$ 0$ 0% 6,555$ 0$ 0%

57 - Other Outgo

57300 - Interfund Transfers Out 625$ 0$ (625)$ -100% 0$ 0$ 0$ 0$ 57301 - Interfund Trans Out (10 to 17) 144,329 205,903 61,574 43% 205,903 0 0% 205,903 0 0%57311 - Interfund Trans Out 17CWS to 48Pel 23,559 0 (23,559) -100% 0 0 0 0 57600 - Other Payments to/for Students 41,993 0 (41,993) -100% 0 0 0 0

57 - Other Outgo 210,506$ 205,903$ (4,603)$ -2% 205,903$ 0$ 0% 205,903$ 0$ 0%




SUB-TOTAL BUDGET REQUIREMENTS 43,752,174$ 44,424,759$ 672,585$ 2% 44,915,574$ 490,815$ 1% 45,274,782$ 359,208$ 1%

DISCOUNT FACTOR (781,876)$ (790,514)$ 0% (796,836)$ 0%

TOTAL BUDGET REQUIREMENTS 43,752,174$ 43,642,883$ (109,291)$ 0% 44,125,060$ 482,177$ 1% 44,477,946$ 352,886$ 1%

Page 22

10 - GENERAL FUND

Evergreen Valley CollegeFY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

INCOME



481 - Federal Revenue 8,716$ 0$ (8,716)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 94,414$ 93,640$ (774)$ -1% 94,602$ 962$ 1% 95,548$ 946$ 1%

486 - State Revenue 94,414$ 93,640$ (774)$ -1% 94,602$ 962$ 1% 95,548$ 946$ 1%

488 - Local Revenue

48870 - Instructional Materials Fees 3,655$ 3,655$ 0$ 0% 3,655$ 0$ 0% 3,655$ 0$ 0%48871 - Enrollment Fees Intl Students 966,766 976,434 9,668 1% 986,198 9,764 1% 996,060 9,862 1%48872 - Enrollment Fees Residents 2,963,438 2,993,072 29,634 1% 3,023,003 29,931 1% 3,053,233 30,230 1%48876 - Health Fees 108,072 109,153 1,081 1% 110,245 1,092 1% 111,347 1,102 1%48877 - Enrollment Fees Non-Residents 312,562 315,688 3,126 1% 318,845 3,157 1% 322,033 3,188 1%48890 - Other Local Income 73,984 77,906 3,922 5% 77,906 0 0% 77,906 0 0%

488 - Local Revenue 4,428,477$ 4,475,908$ 47,431$ 1% 4,519,852$ 43,944$ 1% 4,564,234$ 44,382$ 1%


48973 - Interfund Trans In (Indirect Cost) 18,884$ 92,998$ 74,114$ 392% 0$ (92,998)$ -100% 0$ 0$ 48980 - Interfund Transfers In 2,306$ 90,000$ 87,694$ 3803% 90,000$ 0$ 0% 90,000$ 0$ 0%

489 - Other Financing Sources 21,190$ 182,998$ 161,808$ 764% 90,000$ (92,998)$ -51% 90,000$ 0$ 0%

TOTAL BUDGET RESOURCES 4,552,797$ 4,752,546$ 199,749$ 4% 4,704,454$ (48,092)$ -1% 4,749,782$ 45,328$ 1%

EXPENDITURES




Classified Salaries 5,915,639$ 6,345,172$ 429,533$ 7% 6,389,588$ 44,416$ 1% 6,434,315$ 44,727$ 1%Classified Salaries MSC 1,493,849 1,561,313 67,464 5% 1,572,242 10,929 1% 1,583,248 11,006 1%Classified Hourly/Temp 285,980 225,418 (60,562) -21% 225,418 0 0% 225,418 0 0%Classified OT 132,043 40,542 (91,501) -69% 40,542 0 0% 40,542 0 0%


531 - STRS 2,668,112$ 2,578,537$ (89,575)$ -3% 2,650,836$ 72,299$ 3% 2,725,163$ 74,327$ 3%532 - PERS 1,209,714 1,567,032 357,318 30% 1,620,872 53,840 3% 1,676,564 55,692 3%


GROWTH%

GROWTH%

GROWTH%

Page 23

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

533 - OASDI/Medicare 937,940 934,095 (3,845) 0% 940,421 6,326 1% 946,791 6,370 1%534 - Health & Welfare 5,314,234 6,658,828 1,344,594 25% 7,040,512 381,684 6% 7,444,074 403,562 6%535 - State Unemployment Insurance 14,481 69,835 55,354 382% 70,439 604 1% 71,049 610 1%536 - Workers' Comp 391,378 424,590 33,212 8% 428,265 3,675 1% 431,973 3,708 1%537 - Retiree Benefits 16,441 402,552 386,111 2348% 402,552 0 0% 0 (402,552) -100%

53X - Employee Benefits - Statutory 5,238,066 5,976,641 738,575 14% 6,113,385 136,744 2% 5,851,540 (261,845) -4%534 - Employee Benefits - H&W 5,314,234 6,658,828 1,344,594 25% 7,040,512 381,684 6% 7,444,074 403,562 6%


54100 - Supplies Instruction 3,987$ 4,655$ 668$ 17% 4,655$ 0$ 0% 4,655$ 0$ 0%54110 - Software Instruction Over $200 400 0 (400) -100% 0 0 0 0 54300 - Supplies Non-Instruction 160,031 230,411 70,380 44% 230,411 0 0% 230,411 0 0%54301 - Food & Food Serv - Non-Instr 50,817 35,236 (15,581) -31% 35,236 0 0% 35,236 0 0%54310 - Software Non-Instruc Over $200 8,786 7,125 (1,661) -19% 7,125 0 0% 7,125 0 0%54390 - Contra Account (631) 0 631 -100% 0 0 0 0



55100 - Personal/Contract Services 264,929$ 149,768$ (115,161)$ -43% 149,768$ 0$ 0% 149,768$ 0$ 0%55110 - License Renewal Instruction 3,199 0 (3,199) -100% 0 0 0 0 55130 - License Renewal Non-Instruct 44,856 22,909 (21,947) -49% 22,909 0 0% 22,909 0 0%55200 - Conference 139,648 162,440 22,792 16% 162,440 0 0% 162,440 0 0%55210 - Field Trips 36,866 25,654 (11,212) -30% 25,654 0 0% 25,654 0 0%55220 - Memberships 80,136 80,137 1 0% 80,137 0 0% 80,137 0 0%55230 - Mileage Expense 8,146 6,287 (1,859) -23% 6,287 0 0% 6,287 0 0%55400 - Insurances 119,804 109,153 (10,651) -9% 110,245 1,092 1% 111,347 1,102 1%55510 - Telephone 3,627 5,689 2,062 57% 5,689 0 0% 5,689 0 0%55560 - Fuel/Oil 15,575 18,701 3,126 20% 18,701 0 0% 18,701 0 0%55570 - Uniforms 11,599 13,767 2,168 19% 13,767 0 0% 13,767 0 0%55610 - Rentals/Leases 4,142 7,146 3,004 73% 7,146 0 0% 7,146 0 0%55620 - Repairs 13,795 41,657 27,862 202% 41,657 0 0% 41,657 0 0%55625 - Preventative Maintenance Agreements 63,842 64,293 451 1% 64,293 0 0% 64,293 0 0%55700 - Fees/Audits/Elections 1,689 0 (1,689) -100% 0 0 0 0 55711 - Advertising 25,768 35,200 9,432 37% 35,200 0 0% 35,200 0 0%55715 - Printing/Reprographics Expense 14,201 8,911 (5,290) -37% 8,911 0 0% 8,911 0 0%55810 - Postage 1,016 2,315 1,299 128% 2,315 0 0% 2,315 0 0%55820 - Undistributed Funded Programs 0 286,034 286,034 271,034 (15,000) -5% 271,034 0 0%55830 - Other Operating Expense 20 211,581 211,561 211,581 0 0% 211,581 0 0%55831 - Bank Charges 462 500 38 8% 500 0 0% 500 0 0%

55 - Other Operating Exp and Serv 853,320$ 1,252,142$ 398,822$ 47% 1,238,234$ (13,908)$ -1% 1,239,336$ 1,102$ 0%

56 - Capital Outlay

56310 - Library 5,971$ 5,733$ (238)$ -4% 5,733$ 0$ 0% 5,733$ 0$ 0%56312 - Electronic Books 12,027 0 (12,027) -100% 0 0 0 0 56411 - Equipment ($200 to $4,999) 24,599 9,000 (15,599) -63% 9,000 0 0% 9,000 0 0%

Page 24

10 - GENERAL FUND


ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

56413 - Capitalizable Equipment - 3 Year Life 18,391 18,000 (391) -2% 18,000 0 0% 18,000 0 0%56418 - Capitalizable Equipment - 8 Year Life 3,278 0 (3,278) -100% 0 0 0 0

56 - Capital Outlay 64,266$ 32,733$ (31,533)$ -49% 32,733$ 0$ 0% 32,733$ 0$ 0%

57 - Other Outgo

57301 - Interfund Trans Out (10 to 17) 55,837$ 222,001$ 166,164$ 298% 222,001$ 0$ 0% 222,001$ 0$ 0%57311 - Interfund Trans Out 17CWS to 48Pel 160,308 87,564 (72,744) -45% 87,564 0 0% 87,564 0 0%57600 - Other Payments to/for Students 41,331 30,000 (11,331) -27% 30,000 0 0% 30,000 0 0%

57 - Other Outgo 257,476$ 339,565$ 82,089$ 32% 339,565$ 0$ 0% 339,565$ 0$ 0%




SUB-TOTAL BUDGET REQUIREMENTS 42,576,997$ 44,990,485$ 2,413,488$ 6% 45,157,085$ 166,600$ 0% 45,560,630$ 403,545$ 1%

DISCOUNT FACTOR (791,833)$ (794,765)$ 0% (801,867)$ 0%

TOTAL BUDGET REQUIREMENTS 42,576,997$ 44,198,652$ 1,621,655$ 4% 44,362,320$ 163,668$ 0% 44,758,763$ 396,443$ 1%

Page 25

10 - GENERAL FUND

San Jose Evergreen Community College Ext. FY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE

EXPENDITURES


Certificated Salaries 0$ 89,087$ 89,087$ 89,889$ 802$ 1% 90,698$ 809$ 1%Certificated Salaries Adjunct 98,627 0 (98,627) -100% 0 0 0 0


Classified Salaries 175,446$ 199,609$ 24,163$ 14% 201,006$ 1,397$ 1% 202,413$ 1,407$ 1%Classified Salaries MSC 149,967 140,504 (9,463) -6% 141,488 984 1% 142,478 990 1%Classified Hourly/Temp 3,866 0 (3,866) -100% 0 0 0 0 Classified OT 23,557 0 (23,557) -100% 0 0 0 0


531 - STRS 13,229$ 14,504$ 1,275$ 10% 14,905$ 401$ 3% 15,317$ 412$ 3%532 - PERS 51,223 61,433 10,210 20% 63,558 2,125 3% 65,756 2,198 3%533 - OASDI/Medicare 30,676 26,954 (3,722) -12% 27,143 189 1% 27,333 190 1%534 - Health & Welfare 111,785 168,548 56,763 51% 178,209 9,661 6% 188,424 10,215 6%535 - State Unemployment Insurance 905 858 (47) -5% 864 6 1% 870 6 1%536 - Workers' Comp 5,665 6,353 688 12% 6,400 47 1% 6,447 47 1%

53X - Employee Benefits - Statutory 101,698 110,102 8,404 8% 112,870 2,768 3% 115,723 2,853 3%534 - Employee Benefits - H&W 111,785 168,548 56,763 51% 178,209 9,661 6% 188,424 10,215 6%


54300 - Supplies Non-Instruction 90,152$ 13,984$ (76,168)$ -84% 13,984$ 0$ 0% 13,984$ 0$ 0%54301 - Food & Food Serv - Non-Instr 3,940 0 (3,940) -100% 0 0 0 0 54390 - Contra Account (2,197) (4,000) (1,803) 82% (4,000) 0 0% (4,000) 0 0%

54 - Supplies and Materials 91,895$ 9,984$ (81,911)$ -89% 9,984$ 0$ 0% 9,984$ 0$ 0%


55100 - Personal/Contract Services 29,097$ 3,000$ (26,097)$ -90% 3,000$ 0$ 0% 3,000$ 0$ 0%55190 - Contracts/Personal Services (2,318) (1,200) 1,118 -48% (1,200) 0 0% (1,200) 0 0%55200 - Conference 12 0 (12) -100% 0 0 0 0 55230 - Mileage Expense 1,359 0 (1,359) -100% 0 0 0 0 55510 - Telephone 12,249 2,400 (9,849) -80% 2,400 0 0% 2,400 0 0%55520 - Gas 6,610 13,200 6,590 100% 13,200 0 0% 13,200 0 0%55530 - Electricity 24,196 24,000 (196) -1% 24,000 0 0% 24,000 0 0%55540 - Water/Sewer 3,110 6,000 2,890 93% 6,000 0 0% 6,000 0 0%55550 - Garbage 4,307 5,000 693 16% 5,000 0 0% 5,000 0 0%55590 - Contra - Utilities (20,189) (20,240) (51) 0% (20,240) 0 0% (20,240) 0 0%55625 - Preventative Maintenance Agreements 2,649 0 (2,649) -100% 0 0 0 0 55690 - Facility Rental Contra (1,060) 0 1,060 -100% 0 0 0 0 55711 - Advertising 66,097 0 (66,097) -100% 0 0 0 0 55715 - Printing/Reprographics Expense 293 0 (293) -100% 0 0 0 0 55820 - Undistributed Funded Programs 0 122,220 122,220 122,220 0 0% 122,220 0 0%


GROWTH%

GROWTH%

GROWTH%

Page 26

10 - GENERAL FUND

San Jose Evergreen Community College Ext. FY 2017 - 2018

ACTUAL


PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


BUDGET

PRIOR YEARVARIANCE


GROWTH%

GROWTH%

GROWTH%

55 - Other Operating Exp and Serv 126,412$ 154,380$ 27,968$ 22% 154,380$ 0$ 0% 154,380$ 0$ 0%

56 - Capital Outlay

56411 - Equipment ($200 to $4,999) 12,157$ 0$ (12,157)$ -100% 0$ 0$ 0$ 0$

56 - Capital Outlay 12,157$ 0$ (12,157)$ -100% 0$ 0$ 0$ 0$




SUB-TOTAL BUDGET REQUIREMENTS 895,410$ 924,553$ 29,143$ 3% 887,826$ (36,727)$ -4% 904,100$ 16,274$ 2%

DISCOUNT FACTOR (16,272)$ (15,626)$ 0% (15,912)$ 0%

TOTAL BUDGET REQUIREMENTS 895,410$ 908,281$ 12,871$ 1% 872,200$ (36,081)$ -4% 888,188$ 15,988$ 2%

Page 27

10 - GENERAL FUND

ConsolidatedFY 2017-2018

ADOPTED BUDGET

FY 2017-2018REVISEDBUDGET

FY 2017-2018ACTUAL

FY 2018-2019TENTATIVE

BUDGET

FY 2018-2019ADOPTEDBUDGET

VARIANCE(ADOPT - TENT)

Beginning Fund Balance, July 1st 15,534,130$ 15,563,747$ 15,591,265$ 18,299,333$ 15,307,106$ (2,992,227)$ -19%

INCOME


48197 - Federal MAA Program Revenue 0$ 9,365$ 13,021$ 0$ 0$ 0 0%

481 - Federal Revenue 0$ 9,365$ 13,021$ 0$ 0$ 0$ 0%

486 - State Revenue

48614 - Education Protection Acct (EPA) 1,250,000$ 1,250,000$ 1,132,425$ 1,202,138$ 1,250,000$ 47,862$ 4%48619 - B.O.G. (2% Admin. Fee) 175,323 175,323 175,323 182,180 170,152 (12,028) -7%48672 - Secured Homeowners Exempt 416,000 416,000 423,186 437,805 414,000 (23,805) -6%48690 - Other State Income 2,807,455 2,807,455 3,437,582 2,772,495 3,845,705 1,073,210 31%48691 - Mandated Cost Reimbursement 339,264 339,264 672,442 338,503 339,909 1,406 0%48694 - State Lottery 1,825,000 1,825,000 1,897,251 1,755,122 1,887,500 132,378 7%48695 - State Reimb Costs 879,086 879,086 681,510 879,086 2,692,904 1,813,818 266%

486 - State Revenue 7,692,128$ 7,692,128$ 8,419,719$ 7,567,329$ 10,600,170$ 3,032,841$ 36%

488 - Local Revenue

48811 - Secured Property Tax Revenues 79,546,000$ 79,546,000$ 79,843,728$ 82,593,000$ 85,792,000$ 3,199,000$ 4%48812 - Supplemental Secured Prop. Tax 2,136,000 2,136,000 3,276,238 3,315,105 2,621,000 (694,105) -21%48813 - Unsecured Roll Property Taxes 6,050,000 6,050,000 6,052,220 6,487,418 6,063,000 (424,418) -7%48818 - RDA Passthru (AB1290) (47.5%) 1,457,300 1,457,300 1,892,305 1,958,634 1,892,400 (66,234) -4%48819 - RDA Residual Pmts 2,294,000 2,294,000 5,722,667 5,607,630 4,697,000 (910,630) -16%48820 - Contributions/Gifts/Endowments 0 59,224 59,224 0 0 0 0%48821 - RDA Asset Liquidation 0 0 137,452 2,471,000 2,471,000 0 0%48852 - Property Rental 0 0 2,780 0 0 0 0%48860 - Interest 293,021 293,021 497,889 332,217 497,889 165,672 33%48870 - Instructional Materials Fees 27,756 27,756 11,767 16,316 11,771 (4,545) -39%48871 - Enrollment Fees Intl Students 2,102,454 2,102,454 2,521,976 2,548,578 2,547,196 (1,382) 0%48872 - Enrollment Fees Residents 5,553,623 5,553,623 5,682,482 5,705,005 5,739,306 34,301 1%48874 - Use of Facilities 4,000 4,000 4,000 4,000 4,000 0 0%48876 - Health Fees 611,460 611,460 399,108 410,485 403,099 (7,386) -2%48877 - Enrollment Fees Non-Residents 562,063 562,063 755,377 791,504 762,931 (28,573) -4%48890 - Other Local Income 882,072 882,072 658,420 630,892 686,897 56,005 9%

488 - Local Revenue 101,519,749$ 101,578,973$ 107,517,633$ 112,871,784$ 114,189,489$ 1,317,705$ 1%


48911 - Sale Of Equipment 20,559$ 20,559$ 6,973$ 2,809$ 6,973$ 4,164$ 60%48912 - Sale Of Waste Materials 5,191 5,191 3,033 4,034 3,033 (1,001) -33%

%INCREASE

(DECREASE)

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2018-2019 Adopted Budget - General Fund Revenue

Page 28

10 - GENERAL FUND


ADOPTED BUDGET


FY 2017-2018ACTUAL


BUDGET



%INCREASE

(DECREASE)


48973 - Interfund Trans In (Indirect Cost) 8,500 104,283 18,884 59,629 92,998 33,369 177%48980 - Interfund Transfers In (10 fr 15) 675,000 675,000 430,102 837,000 837,000 0 0%48989 - Interfund Transfer In -from 10 0 0 469 0 0 0 0%48990 - Interfund Trans In (10 fr 16) 5,509 5,509 16,104 7,173 0 (7,173) -45%48995 - Interfund Trans In (10 fr 17) 56,042 52,096 37,525 23,508 12,969 (10,539) -28%

489 - Other Financing Sources 770,801$ 862,638$ 513,090$ 934,153$ 952,973$ 18,820$ 4%

TOTAL BUDGET RESOURCES 125,516,808$ 125,706,851$ 132,054,728$ 139,672,599$ 141,049,738$ 1,377,139$ 1%

TOTAL BUDGET RESOURCES W/O FUND BALANCE 109,982,678$ 110,143,104$ 116,463,463$ 121,373,266$ 125,742,632$ 4,369,366$ 4%

Page 29

10 - GENERAL FUND

DistrictwideFY 2017-2018

ADOPTED BUDGET


FY 2017-2018ACTUAL


BUDGET



INCOME


486 - State Revenue

48614 - Education Protection Acct (EPA) 1,250,000$ 1,250,000$ 1,132,425$ 1,202,138$ 1,250,000$ 47,862$ 4%48672 - Secured Homeowners Exempt 416,000 416,000 423,186 437,805 414,000 (23,805) -5%48690 - Other State Income 2,807,455 2,807,455 3,437,582 2,772,495 3,845,705 1,073,210 39%48691 - Mandated Cost Reimbursement 339,264 339,264 672,442 338,503 339,909 1,406 0%48694 - State Lottery 1,825,000 1,825,000 1,897,251 1,755,122 1,887,500 132,378 8%48695 - State Reimb Costs 879,086 879,086 681,510 879,086 2,692,904 1,813,818 206%486 - State Revenue 7,516,805$ 7,516,805$ 8,244,396$ 7,385,149$ 10,430,018$ 3,044,869$ 41%

488 - Local Revenue

48811 - Secured Property Tax Revenues 79,546,000$ 79,546,000$ 79,843,728$ 82,593,000$ 85,792,000$ 3,199,000$ 4%48812 - Supplemental Secured Prop. Tax 2,136,000 2,136,000 3,276,238 3,315,105 2,621,000 (694,105) -21%48813 - Unsecured Roll Property Taxes 6,050,000 6,050,000 6,052,220 6,487,418 6,063,000 (424,418) -7%48818 - RDA Passthru (AB1290) (47.5%) 1,457,300 1,457,300 1,892,305 1,958,634 1,892,400 (66,234) -3%48819 - RDA Residual Pmts 2,294,000 2,294,000 5,722,667 5,607,630 4,697,000 (910,630) -16%48821 - RDA Asset Liquidation 0 0 137,452 2,471,000 2,471,000 0 0%48852 - Property Rental 0 0 2,780 0 0 0 48860 - Interest 293,021 293,021 497,889 332,217 497,889 165,672 50%48874 - Use of Facilities 4,000 4,000 4,000 4,000 4,000 0 0%48890 - Other Local Income 651,643 651,643 462,964 430,145 441,713 11,568 3%

488 - Local Revenue 92,431,964$ 92,431,964$ 97,892,243$ 103,199,149$ 104,480,002$ 1,280,853$ 1%


48911 - Sale Of Equipment 20,559$ 20,559$ 6,973$ 2,809$ 6,973$ 4,164$ 148%48912 - Sale Of Waste Materials 5,191 5,191 3,033 4,034 3,033 (1,001) -25%48989 - Interfund Transfer In -from 10 0 0 469 0 0 0 48990 - Interfund Trans In (10 fr 16) 5,509 5,509 16,104 7,173 0 (7,173) -100%48995 - Interfund Trans In (10 fr 17) 56,042 16,793 3,824 23,508 0 (23,508) -100%489 - Other Financing Sources 87,301$ 48,052$ 30,403$ 37,524$ 10,006$ (27,518)$ -73%


%INCREASE

(DECREASE)

FY 2018-2019 Adopted Budget - General Fund RevenueSAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

Page 30

10 - GENERAL FUND

District ServicesFY 2017-2018

ADOPTED BUDGET


FY 2017-2018ACTUAL


BUDGET



INCOME

488 - Local Revenue

48820 - Contributions/Gifts/Endowments 0$ 59,224$ 59,224$ 0$ 0$ 0 48890 - Other Local Income 0 0 0 0 33,000 33,000

488 - Local Revenue 0$ 59,224$ 59,224$ 0$ 33,000$ 33,000$


48980 - Interfund Transfers In (10 fr 15) 185,000$ 185,000$ 165,865$ 197,000$ 197,000$ 0 0%48995 - Interfund Trans In (10 fr 17) 0 0 0 0 12,969 12,969


TOTAL BUDGET RESOURCES 185,000$ 244,224$ 225,089$ 197,000$ 242,969$ 45,969$ 23%

%INCREASE

(DECREASE)


Page 31

10 - GENERAL FUND

San Jose City CollegeFY 2017-2018

ADOPTED BUDGET


FY 2017-2018ACTUAL


BUDGET



INCOME


48197 - Federal MAA Program Revenue 0$ 0$ 4,305$ 0$ 0$ 0

481 - Federal Revenue 0$ 0$ 4,305$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 80,909$ 80,909$ 80,909$ 86,800$ 76,512$ (10,288) -12%

486 - State Revenue 80,909$ 80,909$ 80,909$ 86,800$ 76,512$ (10,288)$ -12%

488 - Local Revenue

48870 - Instructional Materials Fees 22,536$ 22,536$ 8,112$ 12,661$ 8,116$ (4,545) -36%48871 - Enrollment Fees Intl Students 1,128,825 1,128,825 1,555,210 1,572,144 1,570,762 (1,382) 0%48872 - Enrollment Fees Residents 2,578,786 2,578,786 2,719,044 2,736,476 2,746,234 9,758 0%48876 - Health Fees 327,060 327,060 291,036 290,681 293,946 3,265 1%48877 - Enrollment Fees Non-Residents 296,086 296,086 442,815 466,834 447,243 (19,591) -4%48890 - Other Local Income 149,541 149,541 121,472 133,780 134,278 498 0%

488 - Local Revenue 4,502,834$ 4,502,834$ 5,137,689$ 5,212,576$ 5,200,579$ (11,997)$ 0%


48980 - Interfund Transfers In (10 fr 15) 400,000$ 400,000$ 261,931$ 550,000$ 550,000$ 0 0%48995 - Interfund Trans In (10 fr 17) 0 35,303 33,701 0 0 0

489 - Other Financing Sources 400,000$ 435,303$ 295,632$ 550,000$ 550,000$ 0$ 0%

TOTAL BUDGET RESOURCES 4,983,743$ 5,019,046$ 5,518,535$ 5,849,376$ 5,827,091$ (22,285)$ 0%


%INCREASE

(DECREASE)

Page 32

10 - GENERAL FUND

Evergreen Valley CollegeFY 2017-2018

ADOPTED BUDGET


FY 2017-2018ACTUAL


BUDGET



INCOME


48197 - Federal MAA Program Revenue 0$ 9,365$ 8,716$ 0$ 0$ 0

481 - Federal Revenues 0$ 9,365$ 8,716$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 94,414$ 94,414$ 94,414$ 95,380$ 93,640$ (1,740) -2%

486 - State Revenue 94,414$ 94,414$ 94,414$ 95,380$ 93,640$ (1,740)$ -2%

488 - Local Revenue

48870 - Instructional Materials Fees 5,220$ 5,220$ 3,655$ 3,655$ 3,655$ 0 0%48871 - Enrollment Fees Intl Students 973,629 973,629 966,766 976,434 976,434 0 0%48872 - Enrollment Fees Residents 2,974,837 2,974,837 2,963,438 2,968,529 2,993,072 24,543 1%48876 - Health Fees 284,400 284,400 108,072 119,804 109,153 (10,651) -9%48877 - Enrollment Fees Non-Residents 265,977 265,977 312,562 324,670 315,688 (8,982) -3%48890 - Other Local Income 80,888 80,888 73,984 66,967 77,906 10,939 16%

488 - Local Revenue 4,584,951$ 4,584,951$ 4,428,477$ 4,460,059$ 4,475,908$ 15,849$ 0%


48973 - Interfund Trans In (Indirect Cost) 8,500$ 104,283$ 18,884$ 59,629$ 92,998$ 33,369 56%48980 - Interfund Transfers In (10 fr 15) 90,000 90,000 2,306 90,000 90,000 0 0%


TOTAL BUDGET RESOURCES 4,777,865$ 4,883,013$ 4,552,797$ 4,705,068$ 4,752,546$ 47,478$ 1%

%INCREASE

(DECREASE)


Page 33

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries 22,425,777$ 24,005,547$ 21,324,434$ 22,891,249$ 24,448,558$ 1,557,309$ 7%Certificated Salaries MSC 3,549,186 3,836,344 3,556,459 3,749,014 3,990,210 241,196 6%Certificated Salaries Adjunct 14,771,403 19,537,100 22,498,099 14,978,659 15,937,594 958,935 6%

TOTAL ACADEMIC SALARIES 40,746,366$ 47,378,991$ 47,378,992$ 41,618,922$ 44,376,362$ 2,757,440$ 6%


Classified Salaries 16,239,326$ 15,607,917$ 15,644,168$ 16,242,312$ 17,102,255$ 859,943$ 5%Classified Salaries MSC 6,695,777 7,158,208 7,108,595 6,697,177 7,165,359 468,182 7%Classified Hourly/Temp 1,067,680 1,652,881 1,510,005 1,519,039 1,603,080 84,041 6%Classified OT 158,848 493,229 649,462 123,848 120,710 (3,138) -3%

TOTAL CLASSIFIED SALARIES 24,161,631$ 24,912,235$ 24,912,230$ 24,582,376$ 25,991,404$ 1,409,028$ 6%


531 - STRS 6,260,362$ 6,875,138$ 7,844,398$ 6,238,879$ 7,204,463$ 965,584$ 15%532 - PERS 3,879,450 4,030,743 3,753,723 4,563,287 4,798,404 235,117 5%533 - OASDI/Medicare 2,442,057 2,669,243 2,605,780 2,716,302 2,914,436 198,134 7%534 - Health & Welfare 14,528,617 12,964,591 12,561,144 16,299,556 16,115,804 (183,752) -1%535 - State Unemployment Insurance 140,606 151,860 25,080 133,007 133,501 494 0%536 - Workers' Comp 955,176 1,032,124 904,623 833,107 896,320 63,213 8%537 - Retiree Benefits 0 7,376 36,323 555,284 888,483 333,199 60%

TOTAL EMPLOYEE BENEFITS 28,206,268$ 27,731,075$ 27,731,071$ 31,339,422$ 32,951,411$ 1,611,989$ 6%

541 - Instructional Supplies

54100 - Supplies Instruction 28,756$ 43,703$ 22,126$ 17,316$ 12,771$ (4,545)$ -26%54110 - Software Instruction Over $200 0 1,498 1,498 0 0 0

TOTAL INSTRUCTIONAL SUPPLIES 28,756$ 45,201$ 23,624$ 17,316$ 12,771$ (4,545)$ -19%

543 - Non-Instructional Supplies

54300 - Supplies Non-Instruction 776,878$ 893,113$ 709,936$ 755,263$ 746,382$ (8,881)$ -1%54301 - Food & Food Serv - Non-Instr 134,013 244,122 202,486 187,739 189,739 2,000 1%54310 - Software Non-Instruc Over $200 9,625 11,535 9,124 36,125 35,125 (1,000) -3%54320 - Copier Supplies 78,877 91,361 77,632 78,877 85,077 6,200 8%54390 - Contra Account (4,000) (4,000) (2,828) (4,000) (4,000) 0 0%

TOTAL NON-INSTRUCTIONAL SUPPLIES 995,393$ 1,236,131$ 996,350$ 1,054,004$ 1,052,323$ (1,681)$ 0%

551 - Personal Services

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2018-2019 Adopted Budget - General Fund Expenditures

%INCREASE

(DECREASE)

Page 34

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)

55100 - Personal/Contract Services 1,925,250$ 2,811,174$ 2,479,333$ 1,926,713$ 2,111,190$ 184,477$ 10%55110 - License Renewal Instruction 0 20,590 20,590 0 0 0 55130 - License Renewal Non-Instruct 804,410 948,084 933,230 858,455 867,163 8,708 1%55190 - Contracts/Personal Services 0 (3,216) (2,318) (1,200) (1,200) 0 0%

TOTAL PERSONAL SERVICES 2,729,660$ 3,776,632$ 3,430,835$ 2,783,968$ 2,977,153$ 193,185$ 7%

552 - Travel & Conference

55200 - Conference 527,870$ 526,438$ 431,085$ 595,719$ 586,192$ (9,527)$ -2%55200 - Training 0 12,017 12,017 50,000 50,000 0 0%55210 - Field Trips 118,404 198,980 180,319 184,954 176,304 (8,650) -5%55220 - Memberships 233,716 321,036 279,983 250,067 265,001 14,934 6%55230 - Mileage Expense 35,387 39,450 22,751 28,987 28,187 (800) -3%55240 - Board Meeting Expenses 6,000 8,122 7,727 6,000 6,000 0 0%

TOTAL TRAVEL & CONFERENCE 921,377$ 1,106,043$ 933,882$ 1,115,727$ 1,111,684$ (4,043)$ 0%

554 - Insurance

55400 - Insurances 1,183,780$ 1,115,714$ 903,362$ 1,002,738$ 995,352$ (7,386)$ -1%

TOTAL INSURANCE 1,183,780$ 1,115,714$ 903,362$ 1,002,738$ 995,352$ (7,386)$ -1%

555 - Utilities & Housekeeping

55510 - Telephone 328,490$ 274,492$ 264,602$ 325,890$ 255,490$ (70,400)$ -22%55520 - Gas 538,800 438,019 430,829 533,200 533,200 0 0%55530 - Electricity 2,324,000 2,365,131 2,365,730 2,374,000 2,374,000 0 0%55539 - Electricity Rebate 0 (113,053) (201,449) 0 0 0 55540 - Water/Sewer 506,000 462,248 462,248 506,000 506,000 0 0%55550 - Garbage 175,200 175,144 164,691 175,000 175,000 0 0%55560 - Fuel/Oil 88,696 87,068 74,894 77,896 78,226 330 0%55570 - Uniforms 56,217 48,273 40,809 57,067 42,567 (14,500) -25%55590 - Contra - Utilities (27,716) (29,716) (20,189) (20,240) (20,240) 0 0%

TOTAL UTILITIES & HOUSEKEEPING 3,989,687$ 3,707,606$ 3,582,165$ 4,028,813$ 3,944,243$ (84,570)$ -2%

556 - Rents, Leases & Repairs

55610 - Rentals/Leases 461,361$ 439,571$ 424,018$ 117,640$ 117,640$ 0$ 0%55620 - Repairs 371,660 245,208 243,960 363,660 364,160 500 0%55625 - Preventative Maintenance Agreements 871,361 811,139 780,679 815,153 820,442 5,289 1%55690 - Facility Rental Contra (800) (800) (1,060) 0 0 0

TOTAL RENTS, LEASES & REPAIRS 1,703,582$ 1,495,118$ 1,447,597$ 1,296,453$ 1,302,242$ 5,789$ 0%

Page 35

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)

557 - Adv/Legal Fees/Audits/Elections

55700 - Fees/Audits/Elections 69,290$ 56,972$ 55,247$ 69,290$ 81,690$ 12,400$ 18%55702 - External Collection Fees 120,000 116,729 116,729 120,000 120,000 0 0%55711 - Advertising 225,879 459,074 441,221 451,764 451,764 0 0%55712 - Legal Expenses 240,000 195,400 136,301 240,000 240,000 0 0%55713 - Audit Expense 100,000 66,115 66,115 100,000 100,000 0 0%55714 - Board Election Expense 0 0 0 150,000 150,000 0 0%55715 - Printing/Reprographics Expense 82,909 120,801 98,086 69,285 65,708 (3,577) -5%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 838,078$ 1,015,091$ 913,699$ 1,200,339$ 1,209,162$ 8,823$ 1%

558 - Other Services

55810 - Postage 57,053$ 60,564$ 58,185$ 55,778$ 65,378$ 9,600$ 17%55820 - Undistributed Funded Programs 1,238,592 336,280 0 808,983 967,252 158,269 20%55830 - Other Operating Expense 588,861 211,722 (367) 461,827 340,431 (121,396) -26%55831 - Bank Charges 134,650 146,354 144,288 134,450 146,700 12,250 9%55832 - Bad Debt Write Off 255,793 54,450 54,450 200,253 230,024 29,771 15%55838 - Cash Over / Short ( Fees ) 0 100 100 0 0 0 55840 - Board Communications 8,000 3,441 0 8,000 8,000 0 0%

TOTAL OTHER SERVICES 2,282,949$ 812,911$ 256,656$ 1,669,291$ 1,757,785$ 88,494$ 5%

561 - Sites & Site Improvements

56100 - Site Improvements 0$ 16,837$ 16,837$ 0$ 0$ 0$

TOTAL SITES & SITE IMPROVEMENTS 0$ 16,837$ 16,837$ 0$ 0$ 0$

563 - Library Books

56310 - Library 5,733$ 5,973$ 5,971$ 5,733$ 5,733$ 0$ 0%56311 - Library Textbooks 0 8,474 8,474 2,643 3,347 704 27%56312 - Electronic Books 0 12,027 12,027 0 0 0

TOTAL LIBRARY BOOKS 5,733$ 26,474$ 26,472$ 8,376$ 9,080$ 704$ 8%

564 - Equipment

56411 - Equipment ($200 to $4,999) 114,180$ 181,493$ 150,443$ 98,957$ 111,907$ 12,950$ 13%56413 - Capitalizable Equipment - 3 Year Life 18,000 31,699 32,077 18,000 18,000 0 0%56418 - Capitalizable Equipment - 8 Year Life 0 158,074 147,131 0 0 0 56420 - Equip Replace($500&Over) 0 11,979 5,990 0 0 0 56491 - Contra account - equipment (400) (400) 0 0 0 0

Page 36

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)TOTAL EQUIPMENT 131,780$ 382,845$ 335,641$ 116,957$ 129,907$ 12,950$ 11%

573 - Interfund Transfers Out

57300 - Interfund Transfers Out 0$ 0$ 625$ 0$ 0$ 0$ 57301 - Interfund Trans Out (10 to 17) 333,034 238,037 200,166 308,038 427,904 119,866 39%57304 - Interfund Trans Out (10 to 16) 437,217 437,217 433,138 504,318 529,320 25,002 5%57305 - Interfund Trans Out (10 to 11) 456,836 569,889 579,687 660,682 685,061 24,379 4%57311 - Interfund Trans Out 17CWS to 48Pel 193,353 160,308 183,867 154,683 87,564 (67,119) -43%57316 - Interfund Transfers (10 to 12) 0 500,000 500,000 0 0 0 57320 - Interfund Trans Out (10 to 85) 1,883,760 1,883,760 1,876,933 1,883,760 1,883,760 0 0%

TOTAL INTERFUND TRANSFERS OUT 3,304,200$ 3,789,211$ 3,774,416$ 3,511,481$ 3,613,609$ 102,128$ 3%

576 - Other Payments to/for Students

57600 - Other Payments to/for Students 0$ 97,222$ 83,324$ 30,000$ 30,000$ 0$ 0%

TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 97,222$ 83,324$ 30,000$ 30,000$ 0$ 0%

579 - Appropriation for Contingency

57900 - Appropriations For Contingencies 0$ 0$ 0$ 328,694$ 377,697$ 49,003$ 15%

TOTAL APPROPRIATIONS FOR CONTINGENCY 0$ 0$ 0$ 328,694$ 377,697$ 49,003$ 15%


59710 - Approp for Contingency-Unrestr 916,579$ 0$ 0$ 680,017$ 839,222$ 159,205$ 23%

TOTAL APPROPRIATIONS FOR CONTINGENCY 916,579$ 0$ 0$ 680,017$ 839,222$ 159,205$ 23%

SUB-TOTAL BUDGET REQUIREMENTS 112,145,819$ 118,645,337$ 116,747,622$ 116,384,894$ 122,681,407$ 6,296,513$ 5%

DISCOUNT FACTOR (529,070)$ 0$ 0$ (508,515)$ (2,159,193)$ (1,650,678)$ 325%

TOTAL BUDGET REQUIREMENTS 111,616,749$ 118,645,337$ 116,747,622$ 115,876,379$ 120,522,214$ 4,645,835$ 4%

Estimated Ending Fund Balance, June 30th 13,900,059$ 7,061,514$ 15,307,106$ 23,796,220$ 20,527,524$ (3,268,696)$ -14%

Page 37

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries Adjunct 0$ 12,192$ 12,192$ 0$ 0$ 0

TOTAL ACADEMIC SALARIES 0$ 12,192$ 12,192$ 0$ 0$ 0$ 0%


Classified Salaries (Vacation Payout) 262,500$ 186,469$ 186,469$ 150,000$ 190,000$ 40,000$ 27%Classified Hourly/Temp (Interpreters) 145,000 429,059 429,059 400,000 430,000 30,000 8%

TOTAL CLASSIFIED SALARIES 407,500$ 615,528$ 615,528$ 550,000$ 620,000$ 70,000$ 11%


531 - STRS (State On-Behalf Payment) 1,825,000$ 2,342,953$ 2,402,803$ 1,858,763$ 2,415,533$ 556,770$ 30%532 - PERS 1,950 5,346 5,346 8,200 8,200 0 0%533 - OASDI/Medicare 11,000 32,540 32,540 23,000 33,000 10,000 43%535 - State Unemployment Insurance 300 876 876 900 900 0 0%536 - Workers' Comp 1,975 5,666 5,666 5,900 5,900 0 0%537 - Retiree Benefits 0 104 104 0 0 0

TOTAL EMPLOYEE BENEFITS 1,840,225$ 2,387,485$ 2,447,335$ 1,896,763$ 2,463,533$ 566,770$ 23%


54300 - Supplies Non-Instruction 137,355$ 136,247$ 136,080$ 142,555$ 143,555$ 1,000$ 1%54301 - Food & Food Serv - Non-Instr 1,000 1,121 1,121 5,000 5,000 0 0%54320 - Copier Supplies 48,500 55,983 55,983 48,500 55,000 6,500 13%

TOTAL NON-INSTRUCTIONAL SUPPLIES 186,855$ 193,351$ 193,184$ 196,055$ 203,555$ 7,500$ 4%


55100 - Personal/Contract Services 615,009$ 880,931$ 834,452$ 669,009$ 791,492$ 122,483$ 18%55130 - License Renewal Non-Instruct 581,046 488,054 488,054 571,046 589,163 18,117 3%

TOTAL PERSONAL SERVICES 1,196,055$ 1,368,985$ 1,322,506$ 1,240,055$ 1,380,655$ 140,600$ 11%


55200 - Training 0$ 12,017$ 12,017$ 50,000$ 50,000$ 0 0%55220 - Memberships 0 11,500 11,500 0 0 0

TOTAL TRAVEL & CONFERENCE 0$ 23,517$ 23,517$ 50,000$ 50,000$ 0$ 0%

554 - Insurance

%INCREASE

(DECREASE)


Page 38

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



%INCREASE

(DECREASE)


55400 - Insurances 572,320$ 492,522$ 492,522$ 592,253$ 592,253$ 0$ 0%

TOTAL INSURANCE 572,320$ 492,522$ 492,522$ 592,253$ 592,253$ 0$ 0%


55510 - Telephone 295,000$ 226,539$ 226,539$ 295,000$ 225,000$ (70,000)$ -24%55520 - Gas 520,000 424,219 424,219 520,000 520,000 0 0%55530 - Electricity 2,300,000 2,340,241 2,341,534 2,350,000 2,350,000 0 0%55539 - Electricity Rebate 0 (113,053) (201,449) 0 0 0 55540 - Water/Sewer 500,000 459,138 459,138 500,000 500,000 0 0%55550 - Garbage 170,000 155,944 155,944 170,000 170,000 0 0%55560 - Fuel/Oil 2,000 1,890 1,890 2,000 2,000 0 0%

TOTAL UTILITIES & HOUSEKEEPING 3,787,000$ 3,494,918$ 3,407,815$ 3,837,000$ 3,767,000$ (70,000)$ -2%


55610 - Rentals/Leases 392,688$ 391,024$ 391,024$ 33,743$ 33,743$ 0$ 0%55620 - Repairs 277,696 207,420 207,420 277,696 277,696 0 0%55625 - Preventative Maintenance Agreements 636,648 608,816 608,816 636,648 641,937 5,289 1%

TOTAL RENTS, LEASES & REPAIRS 1,307,032$ 1,207,260$ 1,207,260$ 948,087$ 953,376$ 5,289$ 1%


55700 - Fees/Audits/Elections 55,765$ 52,208$ 52,208$ 65,765$ 69,765$ 4,000$ 6%55702 - External Collection Fees 120,000 116,729 116,729 120,000 120,000 0 0%55711 - Advertising 79,800 65,211 65,211 80,800 80,800 0 0%55712 - Legal Expenses 230,000 185,442 185,442 230,000 230,000 0 0%55713 - Audit Expense 100,000 66,115 66,115 100,000 100,000 0 0%55714 - Board Election Expense 0 0 0 150,000 150,000 0 0%55715 - Printing/Reprographics Expense 0 19,804 19,804 0 0 0

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 585,565$ 505,509$ 505,509$ 746,565$ 750,565$ 4,000$ 1%


55810 - Postage 46,500$ 55,499$ 55,499$ 46,500$ 56,000$ 9,500 20%55820 - Undistributed Funded Programs 0 2,081 0 35,000 0 (35,000) -100%55830 - Other Operating Expense 300,000 47,286 0 200,000 115,000 (85,000) -43%55831 - Bank Charges 133,250 142,501 142,501 133,250 145,000 11,750 9%55832 - Bad Debt Write Off 255,793 54,450 54,450 200,253 230,024 29,771 15%

TOTAL OTHER SERVICES 735,543$ 301,817$ 252,450$ 615,003$ 546,024$ (68,979)$ -11%

564 - Equipment

Page 39

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



%INCREASE

(DECREASE)


56411 - Equipment ($200 to $4,999) 25,000$ 12,103$ 12,103$ 25,000$ 25,000$ 0 0%56418 - Capitalizable Equipment - 8 Year Life 0 6,855 6,855 0 0 0

TOTAL EQUIPMENT 25,000$ 18,958$ 18,958$ 25,000$ 25,000$ 0$ 0%


57304 - Interfund Trans Out (10 to 16) 437,217$ 437,217$ 433,138$ 504,318$ 529,320$ 25,002 5%57305 - Interfund Trans Out (10 to 11) 456,836 569,889 579,687 660,682 685,061 24,379 4%57316 - Interfund Transfers (10 to 12) 0 500,000 500,000 0 0 0 57320 - Interfund Trans Out (10 to 85) 1,883,760 1,883,760 1,876,933 1,883,760 1,883,760 0 0%

TOTAL INTERFUND TRANSFERS OUT 2,777,813$ 3,390,866$ 3,389,758$ 3,048,760$ 3,098,141$ 49,381$ 2%

574 - Interfund Transfers In

57400 - Interfund Trans In 0$ 0$ 469$ 0$ 0$ 0$

TOTAL INTERFUND TRANSFERS IN 0$ 0$ 469$ 0$ 0$ 0$

SUB-TOTAL BUDGET REQUIREMENTS 13,420,908$ 14,012,908$ 13,889,003$ 13,745,541$ 14,450,102$ 704,561$ 5%

DISCOUNT FACTOR (238,892)$ (226,801)$ (254,322)$ (27,520)$ 12%

TOTAL BUDGET REQUIREMENTS 13,182,016$ 14,012,908$ 13,889,003$ 13,518,740$ 14,195,780$ 677,041$ 5%

Page 40

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries MSC 449,037$ 484,881$ 484,881$ 591,033$ 640,269$ 49,236$ 8%

TOTAL ACADEMIC SALARIES 449,037$ 484,881$ 484,881$ 591,033$ 640,269$ 49,236$ 10%


Classified Salaries 5,038,223$ 4,914,231$ 4,813,541$ 5,081,449$ 5,367,276$ 285,827$ 6%Classified Salaries MSC 3,626,366 3,908,238 3,869,529 3,575,128 3,776,416 201,288$ 6%Classified Hourly/Temp 263,003 351,769 350,669 265,499 327,626 62,127$ 23%Classified OT 55,168 210,690 210,655 55,168 55,168 0$ 0%

TOTAL CLASSIFIED SALARIES 8,982,760$ 9,384,928$ 9,244,394$ 8,977,244$ 9,526,486$ 549,242$ 6%


531 - STRS 80,115$ 90,490$ 86,712$ 96,220$ 104,236$ 8,016$ 8%532 - PERS 1,334,004 1,420,869 1,362,720 1,568,180 1,656,334 88,154$ 6%533 - OASDI/Medicare 642,753 724,802 681,174 652,260 683,372 31,112$ 5%534 - Health & Welfare 2,816,727 2,674,755 2,349,090 3,101,065 3,040,528 (60,537)$ -2%535 - State Unemployment Insurance 18,376 20,557 (3,929) 18,656 19,726 1,070$ 6%536 - Workers' Comp 124,120 137,865 124,937 125,960 146,003 20,043$ 16%537 - Retiree Benefits 0 0 0 85,140 87,534 2,394$ 3%

53X - Employee Benefits - Statutory 2,199,368$ 2,394,583$ 2,251,614$ 2,546,416$ 2,697,205$ 150,789$ 6%534 - Employee Benefits - H&W 2,816,727 2,674,755 2,349,090 3,101,065 3,040,528 (60,537)$ -2%



54300 - Supplies Non-Instruction 135,608$ 109,987$ 88,331$ 130,408$ 115,603$ (14,805)$ -11%54301 - Food & Food Serv - Non-Instr 26,000 36,468 25,681 23,000 25,000 2,000$ 9%54310 - Software Non-Instruc Over $200 2,000 2,338 338 2,000 1,000 (1,000)$ -50%54320 - Copier Supplies 23,877 35,378 21,649 23,877 23,577 (300)$ -1%

TOTAL NON-INSTRUCTIONAL SUPPLIES 187,485$ 184,171$ 135,999$ 179,285$ 165,180$ (14,105)$ -8%


55100 - Personal/Contract Services 869,406$ 886,936$ 738,500$ 692,406$ 756,827$ 64,421$ 9%55130 - License Renewal Non-Instruct 73,150 81,306 64,772 73,650 65,352 (8,298)$ -11%

TOTAL PERSONAL SERVICES 942,556$ 968,242$ 803,272$ 766,056$ 822,179$ 56,123$ 7%


%INCREASE

(DECREASE)


Page 41

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



%INCREASE

(DECREASE)


55200 - Conference 187,674$ 189,710$ 125,289$ 200,479$ 190,952$ (9,527)$ -5%55220 - Memberships 75,659 77,215 60,679 75,659 72,188 (3,471)$ -5%55230 - Mileage Expense 15,050 17,382 9,318 14,200 13,400 (800)$ -6%55240 - Board Meeting Expenses 6,000 8,122 7,727 6,000 6,000 0$ 0%

TOTAL TRAVEL & CONFERENCE 284,383$ 292,429$ 203,013$ 296,338$ 282,540$ (13,798)$ -5%


55510 - Telephone 18,301$ 22,298$ 17,403$ 19,301$ 18,901$ (400)$ -2%55560 - Fuel/Oil 36,495 44,238 42,166 37,195 37,525 330$ 1%55570 - Uniforms 13,200 14,521 12,188 13,300 13,300 0$ 0%

TOTAL UTILITIES & HOUSEKEEPING 67,996$ 81,057$ 71,757$ 69,796$ 69,726$ (70)$ 0%


55610 - Rentals/Leases 5,251$ 585$ 585$ 5,251$ 5,251$ 0$ 0%55620 - Repairs 10,307 3,380 1,649 10,307 10,807 500$ 5%55625 - Preventative Maintenance Agreements 26,200 26,200 12,430 26,200 26,200 0$ 0%

TOTAL RENTS, LEASES & REPAIRS 41,758$ 30,165$ 14,664$ 41,758$ 42,258$ 500$ 1%


55700 - Fees/Audits/Elections 13,525$ 3,075$ 1,350$ 3,525$ 11,925$ 8,400$ 238%55711 - Advertising 41,344 15,660 8,321 40,344 40,344 0$ 0%55712 - Legal Expenses 10,000 9,958 (49,141) 10,000 10,000 0$ 0%55715 - Printing/Reprographics Expense 33,184 44,604 33,014 31,584 31,484 (100)$ 0%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 98,053$ 73,297$ (6,456)$ 85,453$ 93,753$ 8,300$ 10%


55810 - Postage 838$ 1,337$ 735$ 838$ 938$ 100$ 12%55820 - Undistributed Funded Programs 145,396 0 0 0 35,000 35,000$ 55830 - Other Operating Expense 18,600 4,169 0 18,600 13,850 (4,750)$ -26%55831 - Bank Charges 1,400 2,191 885 1,200 1,200 0$ 0%55840 - Board Communications Expense 8,000 3,441 0 8,000 8,000 0$ 0%

TOTAL OTHER SERVICES 174,234$ 11,138$ 1,620$ 28,638$ 58,988$ 30,350$ 106%

564 - Equipment

56411 - Equipment ($200 to $4,999) 57,749$ 81,125$ 67,719$ 61,749$ 74,699$ 12,950$ 21%56418 - Capitalizable Equipment - 8 Year Life 0 17,288 6,481 0 0 0$ 56420 - Equip Replace($500&Over) 0 11,979 5,990 0 0 0$

Page 42

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



%INCREASE

(DECREASE)


TOTAL EQUIPMENT 57,749$ 110,392$ 80,190$ 61,749$ 74,699$ 12,950$ 21%


57900 - Appropriations For Contingencies 0$ 0$ 0$ 328,694$ 377,697$ 49,003$ 15%

TOTAL APPROPRIATIONS FOR CONTINGENCY 0$ 0$ 0$ 328,694$ 377,697$ 49,003$ 15%

SUB-TOTAL BUDGET REQUIREMENTS 16,302,106$ 16,690,038$ 15,634,038$ 17,073,525$ 17,891,508$ 817,983$ 5%

DISCOUNT FACTOR (290,177)$ (281,713)$ (314,891)$ (33,177)$ 12%


Page 43

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries 11,144,993$ 11,919,617$ 10,277,342$ 11,366,986$ 12,174,664$ 807,678$ 7%Certificated Salaries MSC 1,631,275 1,776,795 1,562,568 1,670,762 1,777,094 106,332 6%Certificated Salaries Adjunct 7,367,425 10,284,080 12,144,648 7,500,641 8,010,895 510,254 7%



Classified Salaries 4,695,687$ 4,341,076$ 4,553,073$ 4,743,890$ 5,000,198$ 256,308$ 5%Classified Salaries MSC 1,520,582 1,615,276 1,595,250 1,537,815 1,687,126 149,311 10%Classified Hourly/Temp 420,170 497,164 440,431 622,105 620,036 (2,069) 0%Classified OT 85,000 243,094 283,207 25,000 25,000 0 0%



531 - STRS 2,239,894$ 2,245,067$ 2,673,542$ 1,917,239$ 2,091,653$ 174,414$ 9%532 - PERS 1,188,616 1,216,274 1,124,720 1,409,527 1,505,405 95,878 7%533 - OASDI/Medicare 876,130 924,402 923,450 1,119,570 1,237,015 117,445 10%534 - Health & Welfare 5,671,436 4,593,497 4,786,035 6,348,153 6,247,900 (100,253) -2%535 - State Unemployment Insurance 55,276 59,394 12,747 46,117 42,182 (3,935) -9%536 - Workers' Comp 454,709 481,880 376,977 322,280 313,474 (8,806) -3%537 - Retiree Benefits 0 1,202 19,778 260,734 398,397 137,663 53%



54100 - Supplies Instruction 22,536$ 36,952$ 18,139$ 12,661$ 8,116$ (4,545)$ -36%54110 - Software Instruction Over $200 0 1,098 1,098 0 0 0

TOTAL INSTRUCTIONAL SUPPLIES 22,536$ 38,050$ 19,237$ 12,661$ 8,116$ (4,545)$ -24%


54300 - Supplies Non-Instruction 240,194$ 277,933$ 235,342$ 235,990$ 242,829$ 6,839$ 3%54301 - Food & Food Serv - Non-Instr 81,777 143,358 120,927 124,503 124,503 0 0%54310 - Software Non-Instruc Over $200 500 0 0 27,000 27,000 0 0%54320 - Copier Supplies 6,500 0 0 6,500 6,500 0 0%

TOTAL NON-INSTRUCTIONAL SUPPLIES 328,971$ 421,291$ 356,269$ 393,993$ 400,832$ 6,839$ 2%



%INCREASE

(DECREASE)

Page 44

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)55100 - Personal/Contract Services 274,600$ 712,407$ 612,355$ 410,103$ 410,103$ 0$ 0%55110 - License Renewal Instruction 0 17,391 17,391 0 0 0 55130 - License Renewal Non-Instruct 127,305 333,030 335,548 190,850 189,739 (1,111) -1%

TOTAL PERSONAL SERVICES 401,905$ 1,062,828$ 965,294$ 600,953$ 599,842$ (1,111)$ 0%


55200 - Conference 233,160$ 166,207$ 166,136$ 232,800$ 232,800$ 0$ 0%55210 - Field Trips 92,750 162,077 143,453 159,300 150,650 (8,650) -5%55220 - Memberships 79,420 132,371 127,668 94,271 112,676 18,405 20%55230 - Mileage Expense 12,050 7,024 3,928 8,500 8,500 0 0%

TOTAL TRAVEL & CONFERENCE 417,380$ 467,679$ 441,185$ 494,871$ 504,626$ 9,755$ 2%

554 - Insurance

55400 - Insurances 327,060$ 327,060$ 291,036$ 290,681$ 293,946$ 3,265$ 1%

TOTAL INSURANCE 327,060$ 327,060$ 291,036$ 290,681$ 293,946$ 3,265$ 1%


55510 - Telephone 2,000$ 4,705$ 4,784$ 3,500$ 3,500$ 0$ 0%55550 - Garbage 0 10,000 4,440 0 0 0 55560 - Fuel/Oil 28,500 19,539 15,263 20,000 20,000 0 0%55570 - Uniforms 28,500 18,835 17,022 30,000 15,500 (14,500) -48%

TOTAL UTILITIES & HOUSEKEEPING 59,000$ 53,079$ 41,509$ 53,500$ 39,000$ (14,500)$ -27%


55610 - Rentals/Leases 50,276$ 34,808$ 28,267$ 71,500$ 71,500$ 0$ 0%55620 - Repairs 41,000 16,467 21,096 34,000 34,000 0 0%55625 - Preventative Maintenance Agreements 143,991 109,359 92,942 88,012 88,012 0 0%



55711 - Advertising 63,600$ 262,622$ 275,824$ 295,420$ 295,420$ 0 0%55715 - Printing/Reprographics Expense 40,314 35,605 30,774 28,790 25,313 (3,477) -12%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 103,914$ 298,227$ 306,598$ 324,210$ 320,733$ (3,477)$ -1%


55810 - Postage 8,400$ 2,269$ 935$ 6,125$ 6,125$ 0 0%

Page 45

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)55820 - Undistributed Funded Programs 594,802 0 0 486,540 523,998 37,458 8%55830 - Other Operating Expense 0 0 (387) 0 0 0 55831 - Bank Charges 0 1,175 440 0 0 0 55838 - Cash Over / Short ( Fees ) 0 100 100 0 0 0

TOTAL OTHER SERVICES 603,202$ 3,544$ 1,088$ 492,665$ 530,123$ 37,458$ 8%

561 - Sites & Site Improvements

56100 - Site Improvements 0$ 16,837$ 16,837$ 0$ 0$ 0$

TOTAL SITES & SITE IMPROVEMENTS 0$ 16,837$ 16,837$ 0$ 0$ 0$

563 - Library Books

56311 - Library Textbooks 0$ 8,474$ 8,474$ 2,643$ 3,347$ 704 27%

TOTAL LIBRARY BOOKS 0$ 8,474$ 8,474$ 2,643$ 3,347$ 704$ 27%

564 - Equipment

56411 - Equipment ($200 to $4,999) 21,431$ 40,101$ 33,865$ 3,208$ 3,208$ 0 0%56413 - Capitalizable Equipment - 3 Year Life 0 13,699 13,686 0 0 0 56418 - Capitalizable Equipment - 8 Year Life 0 130,653 130,517 0 0 0

TOTAL EQUIPMENT 21,431$ 184,453$ 178,068$ 3,208$ 3,208$ 0$ 0%


57300 - Interfund Transfers Out 0$ 0$ 625$ 0$ 0$ 0$ 57301 - Interfund Trans Out (10 to 17) 164,493$ 182,200$ 144,329$ 164,493$ 205,903$ 41,410 25%57311 - Interfund Trans Out 17CWS to 48Pel 0 0 23,559 0 0 0

TOTAL INTERFUND TRANSFERS OUT 164,493$ 182,200$ 168,513$ 164,493$ 205,903$ 41,410$ 25%


57600 - Other Payments to/for Students 0$ 54,142$ 41,993$ 0$ 0$ 0$

TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 54,142$ 41,993$ 0$ 0$ 0$


59710 - Approp for Contingency-Unrestr 578,099$ 0$ 0$ 375,000$ 190,532$ (184,468)$ -49%

TOTAL APPROPRIATIONS FOR CONTINGENCY 578,099$ 0$ 0$ 375,000$ 190,532$ (184,468)$ -49%


Page 46

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)DISCOUNT FACTOR (781,876)$ (781,876)$


Page 47

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries 11,280,784$ 12,085,930$ 11,047,092$ 11,445,879$ 12,184,807$ 738,928$ 6%Certificated Salaries MSC 1,468,874 1,568,091 1,509,010 1,487,219 1,572,847 85,628 6%Certificated Salaries Adjunct 7,403,978 9,152,787 10,242,632 7,478,018 7,926,699 448,681 6%



Classified Salaries 6,039,091$ 5,951,525$ 5,915,639$ 6,024,193$ 6,345,172$ 320,979$ 5%Classified Salaries MSC 1,403,674 1,513,904 1,493,849 1,460,885 1,561,313 100,428 7%Classified Hourly/Temp 239,507 348,889 285,980 231,435 225,418 (6,017) -3%Classified OT 18,680 38,048 132,043 43,680 40,542 (3,138) -7%



531 - STRS 2,115,353$ 2,193,475$ 2,668,112$ 2,353,897$ 2,578,537$ 224,640$ 10%532 - PERS 1,300,680 1,340,397 1,209,714 1,511,259 1,567,032 55,773 4%533 - OASDI/Medicare 886,067 958,983 937,940 892,618 934,095 41,477 5%534 - Health & Welfare 5,920,824 5,620,141 5,314,234 6,663,460 6,658,828 (4,632) 0%535 - State Unemployment Insurance 65,956 70,166 14,481 66,445 69,835 3,390 5%536 - Workers' Comp 369,661 400,714 391,378 372,966 424,590 51,624 14%537 - Retiree Benefits 0 6,070 16,441 209,410 402,552 193,142 92%



54100 - Supplies Instruction 6,220$ 6,751$ 3,987$ 4,655$ 4,655$ 0$ 0%54110 - Software Instruction Over $200 0 400 400 0 0 0

TOTAL INSTRUCTIONAL SUPPLIES 6,220$ 7,151$ 4,387$ 4,655$ 4,655$ 0$ 0%


54300 - Supplies Non-Instruction 233,721$ 234,946$ 160,031$ 232,326$ 230,411$ (1,915)$ -1%54301 - Food & Food Serv - Non-Instr 25,236 58,175 50,817 35,236 35,236 0 0%54310 - Software Non-Instruc Over $200 7,125 9,197 8,786 7,125 7,125 0 0%54390 - Contra Account 0 0 (631) 0 0 0

TOTAL NON-INSTRUCTIONAL SUPPLIES 266,082$ 302,318$ 219,003$ 274,687$ 272,772$ (1,915)$ -1%



%INCREASE

(DECREASE)

Page 48

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)55100 - Personal/Contract Services 152,195$ 293,118$ 264,929$ 152,195$ 149,768$ (2,427)$ -2%55110 - License Renewal Instruction 0 3,199 3,199 0 0 0 55130 - License Renewal Non-Instruct 22,909 45,694 44,856 22,909 22,909 0 0%

TOTAL PERSONAL SERVICES 175,104$ 342,011$ 312,984$ 175,104$ 172,677$ (2,427)$ -1%


55200 - Conference 102,440$ 169,647$ 139,648$ 162,440$ 162,440$ 0$ 0%55210 - Field Trips 25,654 36,903 36,866 25,654 25,654 0 0%55220 - Memberships 78,637 99,950 80,136 80,137 80,137 0 0%55230 - Mileage Expense 6,287 13,044 8,146 6,287 6,287 0 0%

TOTAL TRAVEL & CONFERENCE 213,018$ 319,544$ 264,796$ 274,518$ 274,518$ 0$ 0%

554 - Insurance

55400 - Insurances 284,400$ 296,132$ 119,804$ 119,804$ 109,153$ (10,651)$ -9%

TOTAL INSURANCE 284,400$ 296,132$ 119,804$ 119,804$ 109,153$ (10,651)$ -9%


55510 - Telephone 5,689$ 5,450$ 3,627$ 5,689$ 5,689$ 0$ 0%55560 - Fuel/Oil 18,701 18,401 15,575 18,701 18,701 0 0%55570 - Uniforms 13,767 14,167 11,599 13,767 13,767 0 0%

TOTAL UTILITIES & HOUSEKEEPING 38,157$ 38,018$ 30,801$ 38,157$ 38,157$ 0$ 0%


55610 - Rentals/Leases 7,146$ 7,154$ 4,142$ 7,146$ 7,146$ 0$ 0%55620 - Repairs 41,657 16,941 13,795 41,657 41,657 0 0%55625 - Preventative Maintenance Agreements 64,522 66,764 63,842 64,293 64,293 0 0%



55700 - Fees/Audits/Elections 0$ 1,689$ 1,689$ 0$ 0$ 0$ 55711 - Advertising 15,200 35,248 25,768 35,200 35,200 0 0%55715 - Printing/Reprographics Expense 8,911 20,288 14,201 8,911 8,911 0 0%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 24,111$ 57,225$ 41,658$ 44,111$ 44,111$ 0$ 0%


55810 - Postage 1,315$ 1,459$ 1,016$ 2,315$ 2,315$ 0 0%

Page 49

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)55820 - Undistributed Funded Programs 266,443 330,342 0 287,443 286,034 (1,409) 0%55830 - Other Operating Expense 270,261 160,267 20 243,227 211,581 (31,646) -13%55831 - Bank Charges 0 487 462 0 500 500

TOTAL OTHER SERVICES 538,019$ 492,555$ 1,498$ 532,985$ 500,430$ (32,555)$ -6%

563 - Library Books

56310 - Library 5,733$ 5,973$ 5,971$ 5,733$ 5,733$ 0$ 0%56312 - Electronic Books 0 12,027 12,027 0 0 0

TOTAL LIBRARY BOOKS 5,733$ 18,000$ 17,998$ 5,733$ 5,733$ 0$ 0%

564 - Equipment

56411 - Equipment ($200 to $4,999) 9,000$ 30,664$ 24,599$ 9,000$ 9,000$ 0 0%56413 - Capitalizable Equipment - 3 Year Life 18,000 18,000 18,391 18,000 18,000 0 0%56418 - Capitalizable Equipment - 8 Year Life 0 3,278 3,278 0 0 0

TOTAL EQUIPMENT 27,000$ 51,942$ 46,268$ 27,000$ 27,000$ 0$ 0%


57301 - Interfund Trans Out (10 to 17) 168,541$ 55,837$ 55,837$ 143,545$ 222,001$ 78,456 55%57311 - Interfund Trans Out 17CWS to 48Pel 193,353 160,308 160,308 154,683 87,564 (67,119) -43%

TOTAL INTERFUND TRANSFERS OUT 361,894$ 216,145$ 216,145$ 298,228$ 309,565$ 11,337$ 4%


57600 - Other Payments to/for Students 0$ 43,080$ 41,331$ 30,000$ 30,000$ 0$ 0%

TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 43,080$ 41,331$ 30,000$ 30,000$ 0$ 0%


59710 - Approp for Contingency-Unrestr 338,480$ 0$ 0$ 305,017$ 596,351$ 291,334$ 96%

TOTAL APPROPRIATIONS FOR CONTINGENCY 338,480$ 0$ 0$ 305,017$ 596,351$ 291,334$ 96%


DISCOUNT FACTOR (791,833)$ (791,833)$


Page 50

10 - GENERAL FUND

San Jose Evergreen Community College Ext. FY 2017-2018

ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




Certificated Salaries 0$ 0$ 0$ 78,384$ 89,087$ 10,703$ 14%Certificated Salaries MSC 0 6,577 0 0 0 0 Certificated Salaries Adjunct 0 88,041 98,627 0 0 0

TOTAL ACADEMIC SALARIES 0$ 94,618$ 98,627$ 78,384$ 89,087$ 10,703$ 11%


Classified Salaries 203,825$ 214,616$ 175,446$ 242,780$ 199,609$ (43,171)$ -18%Classified Salaries MSC 145,155 120,790 149,967 123,349 140,504 17,155 14%Classified Hourly/Temp 0 26,000 3,866 0 0 0 Classified OT 0 1,397 23,557 0 0 0

TOTAL CLASSIFIED SALARIES 348,980$ 362,803$ 352,836$ 366,129$ 340,113$ (26,016)$ -7%


531 - STRS 0$ 3,153$ 13,229$ 12,760$ 14,504$ 1,744$ 14%532 - PERS 54,200 47,857 51,223 66,121 61,433 (4,688) -7%533 - OASDI/Medicare 26,107 28,516 30,676 28,854 26,954 (1,900) -7%534 - Health & Welfare 119,630 76,198 111,785 186,878 168,548 (18,330) -10%535 - State Unemployment Insurance 698 867 905 889 858 (31) -3%536 - Workers' Comp 4,711 5,999 5,665 6,001 6,353 352 6%

TOTAL EMPLOYEE BENEFITS 205,346$ 162,590$ 213,483$ 301,503$ 278,650$ (22,853)$ -11%


54300 - Supplies Non-Instruction 30,000$ 134,000$ 90,152$ 13,984$ 13,984$ 0$ 0%54301 - Food & Food Serv - Non-Instr 0 5,000 3,940 0 0 0 54390 - Contra Account (4,000) (4,000) (2,197) (4,000) (4,000) 0 0%

TOTAL NON-INSTRUCTIONAL SUPPLIES 26,000$ 135,000$ 91,895$ 9,984$ 9,984$ 0$ 0%


55100 - Personal/Contract Services 14,040$ 37,782$ 29,097$ 3,000$ 3,000$ 0$ 0%55190 - Contracts/Personal Services 0 (3,216) (2,318) (1,200) (1,200) 0 0%

TOTAL PERSONAL SERVICES 14,040$ 34,566$ 26,779$ 1,800$ 1,800$ 0$ 0%


55200 - Conference 4,596$ 874$ 12$ 0$ 0$ 0$ 55230 - Mileage Expense 2,000 2,000 1,359 0 0 0


%INCREASE

(DECREASE)

Page 51

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)TOTAL TRAVEL & CONFERENCE 6,596$ 2,874$ 1,371$ 0$ 0$ 0$


55510 - Telephone 7,500$ 15,500$ 12,249$ 2,400$ 2,400$ 0$ 0%55520 - Gas 18,800 13,800 6,610 13,200 13,200 0 0%55530 - Electricity 24,000 24,890 24,196 24,000 24,000 0 0%55540 - Water/Sewer 6,000 3,110 3,110 6,000 6,000 0 0%55550 - Garbage 5,200 9,200 4,307 5,000 5,000 0 0%55560 - Fuel/Oil 3,000 3,000 0 0 0 0 55570 - Uniforms 750 750 0 0 0 0 55590 - Contra - Utilities (27,716) (29,716) (20,189) (20,240) (20,240) 0 0%

TOTAL UTILITIES & HOUSEKEEPING 37,534$ 40,534$ 30,283$ 30,360$ 30,360$ 0$ 0%


55610 - Rentals/Leases 6,000$ 6,000$ 0$ 0$ 0$ 0$ 55620 - Repairs 1,000 1,000 0 0 0 0 55625 - Preventative Maintenance Agreements 0 0 2,649 0 0 0 55690 - Facility Rental Contra (800) (800) (1,060) 0 0 0

TOTAL RENTS, LEASES & REPAIRS 6,200$ 6,200$ 1,589$ 0$ 0$ 0$


55711 - Advertising 25,935$ 80,333$ 66,097$ 0$ 0$ 0 55715 - Printing/Reprographics Expense 500 500 293 0 0 0

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 26,435$ 80,833$ 66,390$ 0$ 0$ 0$


55820 - Undistributed Funded Programs 231,951$ 3,857$ 0$ 0$ 122,220$ 122,220

TOTAL OTHER SERVICES 231,951$ 3,857$ 0$ 0$ 122,220$ 122,220$

564 - Equipment

56411 - Equipment ($200 to $4,999) 1,000$ 17,500$ 12,157$ 0$ 0$ 0 56491 - Contra account - equipment (400) (400) 0 0 0 0

TOTAL EQUIPMENT 600$ 17,100$ 12,157$ 0$ 0$ 0$


59710 - Approp for Contingency-Unrestr 0$ 0$ 0$ 0$ 52,339$ 52,339$

Page 52

10 - GENERAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)TOTAL APPROPRIATIONS FOR CONTINGENCY 0$ 0$ 0$ 0$ 52,339$ 52,339$

SUB-TOTAL BUDGET REQUIREMENTS 903,682$ 940,975$ 895,410$ 788,160$ 924,553$ 136,393$ 17%

DISCOUNT FACTOR (16,272)$ (16,272)$

TOTAL BUDGET REQUIREMENTS 903,682$ 940,975$ 895,410$ 788,160$ 908,281$ 120,121$ 15%

Page 53

State Categorical Programs - Fund 10

District Services STATE BUDGETFUND 10

SUPPLEMENTALEXERCISEDFLEXIBILITY

One-TimeCarryover From

Prior Year

TOTALREVENUE

FLEXIBILITYALLOWED

STATE BUDGETFUND 10

SUPPLEMENTALEXERCISEDFLEXIBILITY

One-TimeCarryover From

Prior Year

TOTALREVENUE

FLEXIBILITYALLOWED

Full-time Faculty Hiring 676,529$ 0$ 0$ 108,191$ 784,720$ NO 1,188,506$ 0$ 0$ 0$ 1,188,506$ NOPart-time Faculty Office Hours 808,545 0 0 (128,833) 679,712 NO 2,690,000 0 0 0 2,690,000 NOPart-time Faculty Health Insurance 2,904 0 0 (1,106) 1,798 NO 2,904 0 0 0 2,904 NOPart-time Faculty Compensation 237,329 0 0 0 237,329 NO 241,666 0 0 0 241,666 NO

TOTAL 1,725,307$ 0$ 0$ (21,748)$ 1,703,559$ 4,123,076$ 0$ 0$ 0$ 4,123,076$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2018-2019 Adopted Budget - California Community College - Categorical Funding

FY 2017-2018 FY 2018-2019

Page 54

9.10%

11.80%

9.70%

10.50%

14.65%

14.80%

8.39%

7.81%6.22%

10.99%

11.59%

14.39%

16.14%

13.60%

15.89%14.31%

13.11%

17.03%

19.91%

24.74%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

40.00%

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19Est.

19/20Est.

20/21Est.

Ending Fund Balance (General Fund 10)

General Fund $ General Fund %

ProjectedActual

Page 55

14825 15500 15704 15645 14467 13531 13047 12366 11577 11343 11906 12500

226

270 246 213

210

226 247

319658 835

78579314785 15211

14649 15043

1389313531

1304712366

11577 1134311906

13054

0

2000

4000

6000

8000

10000

12000

14000

16000

18000

2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019Estimated

Total Enrollment

Resident Non-Resident Funded Enrollment

Page 56

11 - PARKING FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 12,800$ 0$ 12,800$ 0$ 0$ 0$

488 - Local Revenue

48878 - Parking Fees 605,000$ 605,000$ 571,689$ 561,500$ 572,500$ 11,000 2%48881 - Transportation Fees 220,000 220,000 220,487 247,000 267,300 20,300 8%

TOTAL REVENUES 825,000$ 825,000$ 792,176$ 808,500$ 839,800$ 31,300$ 4%


48985 - Interfund Transfer In 456,836$ 569,889$ 579,687$ 660,682$ 685,061$ 24,379$ 4%

TOTAL OTHER FINANCING SOURCES 456,836$ 569,889$ 579,687$ 660,682$ 685,061$ 24,379$ 4%


5 - Expenses

52 - Classified Salaries 624,113$ 771,983$ 716,318$ 641,322$ 679,748$ 38,426$ 6%53 - Employee Benefits 387,398 388,213 397,767 441,630 451,383 9,753 2%54 - Supplies and Materials 8,835 4,188 4,202 4,835 4,835 0 0%55 - Other Operating Exp & Serv 274,290 243,305 266,376 381,395 388,895 7,500 2%

TOTAL EXPENSES 1,294,636$ 1,407,689$ 1,384,663$ 1,469,182$ 1,524,861$ 55,679$ 4%


Estimated Ending Fund Balance, June 30th 0$ (12,800)$ 0$ 0$ 0$ 0$

%INCREASE

(DECREASE)

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2018-2019 Adopted Budget

Page 57

12 - FINANCIAL STABILIZATION FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 750,000$ 750,000$ 750,000$ 1,250,000$ 1,250,000$ 0$ 0%


489 - Interfund Transfer In 500,000$ 500,000$ 0$

TOTAL OTHER FINANCING SOURCES 0$ 500,000$ 500,000$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 750,000$ 1,250,000$ 1,250,000$ 1,250,000$ 1,250,000$ 0$ 0%

5 - Expenses

TOTAL EXPENSES 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 0$ 0$ 0$ 0$ 0$ 0$

Estimated Ending Fund Balance, June 30th 750,000$ 1,250,000$ 1,250,000$ 1,250,000$ 1,250,000$ 0$ 0%

%INCREASE

(DECREASE)


Page 58

14- STUDENT SUCCESS ENHANCEMENT FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$ 150,000$ 150,000$ 0$

48 - Revenue

488 - Local Revenue 25,000$ 25,000$ 175,000$ 330,000$ 330,000$ 0$ 0%

TOTAL REVENUES 25,000$ 25,000$ 175,000$ 330,000$ 330,000$ 0$ 0%

TOTAL BUDGET RESOURCES 25,000$ 25,000$ 175,000$ 480,000$ 480,000$ 0$ 0%

5 - Expenses

57 - Other Outgo 25,000$ 25,000$ 25,000$ 480,000$ 480,000$ 0$ 0%

TOTAL EXPENSES 25,000$ 25,000$ 25,000$ 480,000$ 480,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 25,000$ 25,000$ 25,000$ 480,000$ 480,000$ 0$ 0%

Estimated Ending Fund Balance, June 30th 0$ 0$ 150,000$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 59

15 - FACILITY RENTAL FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 1,075,980$ 1,075,978$ 1,075,978$ 1,082,233$ 1,107,915$ 25,682$ 2%

48 - Revenue

488 - Local Revenue 778,488$ 778,488$ 847,206$ 771,846$ 799,846$ 28,000$ 4%

TOTAL REVENUES 778,488$ 778,488$ 847,206$ 771,846$ 799,846$ 28,000$ 4%


5 - Expenses

51 - Certificated Salaries 138,112$ 138,112$ 108,412$ 197,656$ 165,656$ (32,000)$ -16%52 - Classified Salaries 113,329 113,329 95,191 166,809 180,610 13,801 8%53 - Employee Benefits 132,869 162,869 54,851 75,062 72,973 (2,089) -3%54 - Supplies and Materials 325,313 218,588 16,842 122,911 129,110 6,199 5%55 - Other Operating Exp & Serv 82,590 189,315 108,019 75,587 89,206 13,619 18%56 - Capital Outlay 93,594 63,594 1,852 29,105 29,105 0 0%57 - Other Outgo 293,661 293,661 0 318,810 404,101 85,291 27%

TOTAL EXPENSES 1,179,468$ 1,179,468$ 385,167$ 985,940$ 1,070,761$ 84,821$ 9%


573 - Interfund Transfers Out (to Fund 10) 675,000$ 675,000$ 430,102$ 837,000$ 837,000$ 0$ 0%

TOTAL INTERFUND TRANSFERS OUT 675,000$ 675,000$ 430,102$ 837,000$ 837,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 1,854,468$ 1,854,468$ 815,269$ 1,822,940$ 1,907,761$ 84,821$ 5%

Estimated Ending Fund Balance, June 30th 0$ (2)$ 1,107,915$ 31,139$ 0$ (31,139)$ -100%


%INCREASE

(DECREASE)

Page 60



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 205,034$ 205,034$ 205,034$ 150,649$ 170,705$ 20,056$ 13%.

48 - Revenue

488 - Local Revenue 157,488$ 157,488$ 158,305$ 150,846$ 150,846$ 0$ 0%

TOTAL REVENUES 157,488$ 157,488$ 158,305$ 150,846$ 150,846$ 0$ 0%


5 - Expenses

55 - Other Operating Exp & Serv 32,500$ 32,500$ 26,769$ 27,690$ 27,000$ (690) -2%57 - Other Outgo 145,022 145,022 0 76,805 97,551 20,746 27%

TOTAL EXPENSES 177,522$ 177,522$ 26,769$ 104,495$ 124,551$ 20,056$ 19%





Estimated Ending Fund Balance, June 30th 0$ 0$ 170,705$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 61



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 611,814$ 611,814$ 611,814$ 579,087$ 520,167$ (58,920)$ -10%.

48 - Revenue

488 - Local Revenue 449,000$ 449,000$ 441,862$ 449,000$ 449,000$ 0$ 0%

TOTAL REVENUES 449,000$ 449,000$ 441,862$ 449,000$ 449,000$ 0$ 0%

TOTAL BUDGET RESOURCES 1,060,814$ 1,060,814$ 1,053,676$ 1,028,087$ 969,167$ (58,920)$ -6%

5 - Expenses

51 - Certificated Salaries 138,112$ 138,112$ 108,412$ 197,656$ 165,656$ (32,000)$ -16%52 - Classified Salaries 55,122$ 55,122$ 48,949$ 108,602$ 106,623$ (1,979)$ -2%53 - Employee Benefits 96,569 126,569 23,258 36,569 36,569 0 0%54 - Supplies and Materials 296,523 197,823 15,609 94,121 100,320 6,199 7%55 - Other Operating Exp & Serv 10,000 108,700 75,350 10,000 10,000 0 0%56 - Capital Outlay 64,489 34,489 0 0 0 0

TOTAL EXPENSES 660,815$ 660,815$ 271,578$ 446,948$ 419,168$ (27,780)$ -6%




TOTAL BUDGET REQUIREMENTS 1,060,815$ 1,060,815$ 533,509$ 996,948$ 969,168$ (27,780)$ -3%

Estimated Ending Fund Balance, June 30th (1)$ (1)$ 520,167$ 31,139$ (1)$ (31,140)$ -100%


%INCREASE

(DECREASE)

Page 62



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 259,132$ 259,130$ 259,130$ 352,497$ 417,043$ 64,546$ 18%

48 - Revenue

488 - Local Revenue 172,000$ 172,000$ 247,039$ 172,000$ 200,000$ 28,000$ 16%

TOTAL REVENUES 172,000$ 172,000$ 247,039$ 172,000$ 200,000$ 28,000$ 16%


5 - Expenses

52 - Classified Salaries 58,207$ 58,207$ 46,242$ 58,207$ 73,987$ 15,780$ 27%53 - Employee Benefits 36,300 36,300 31,593 38,493 36,404 (2,089) -5%54 - Supplies and Materials 28,790 20,765 1,233 28,790 28,790 0 0%55 - Other Operating Exp & Serv 40,090 48,115 5,900 37,897 52,206 14,309 38%56 - Capital Outlay 29,105 29,105 1,852 29,105 29,105 0 0%57 - Other Outgo 148,639 148,639 0 242,005 306,550 64,545 27%

TOTAL EXPENSES 341,131$ 341,131$ 86,820$ 434,497$ 527,042$ 92,545$ 21%





Estimated Ending Fund Balance, June 30th 1$ (1)$ 417,043$ 0$ 1$ 1$


%INCREASE

(DECREASE)

Page 63

16 - COMMUNITY COLLEGE CENTER FOR ECONOMIC MOBILITY

Community College Center for Economic MobilityFY 2017-2018

ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 14,384$ 8,360$ 8,360$ 12,702$ 99,614$ 86,912$

48 - Revenue

48830 - Contract Classes & Premiums Other Funds(Corporate Sales & Other Contract Services)

1,285,000$ 1,285,000$ 646,388$ 995,000$ 1,008,000$ 13,000$ 1%

48980 - PBO/Indirect Cost (from Fund 17) 409,691 419,197 221,601 267,292 266,371 (921) 0%48990 - Interfund Trans In (from Fund 10) 437,217 437,217 433,138 504,318 529,320 25,002 5%

TOTAL LOCAL REVENUES 2,131,908$ 2,141,414$ 1,301,127$ 1,766,610$ 1,803,691$ 37,081$ 2%


5 - Expenses

51 - Certificated Salaries 182,312$ 193,825$ 148,800$ 164,928$ 174,731$ 9,803$ 6%52 - Classified Salaries 773,644 776,178 632,840 785,294 822,421 37,127 5%53 - Employee Benefits 388,382 391,702 299,183 441,654 453,160 11,506 3%54 - Supplies and Materials 82,349 81,256 21,158 65,849 66,849 1,000 2%55 - Other Operating Exp & Serv 661,492 648,129 91,428 254,068 364,683 110,615 44%56 - Capital Outlay 7,000 7,000 360 7,000 7,000 0 0%

TOTAL EXPENSES 2,095,179$ 2,098,090$ 1,193,769$ 1,718,793$ 1,888,844$ 170,051$ 10%


573 - Interfund Transfers Out (to Fund 10) 5,509$ 5,509$ 16,104$ 7,173$ 0$ (7,173)$ -100%

TOTAL INTERFUND TRANSFERS OUT 5,509$ 5,509$ 16,104$ 7,173$ 0$ (7,173)$ -100%


Estimated Ending Fund Balance, June 30th 45,604$ 46,175$ 99,614$ 53,346$ 14,461$ (38,885)$ -73%

%INCREASE

(DECREASE)


Page 64

17 - RESTRICTED FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 406,153$ 26,916$ 26,916$ 26,304$ 26,901$ 597$ 2%

INCOME

Federal Revenue 5,054,005$ 5,345,191$ 3,650,032$ 4,987,079$ 4,904,089$ (82,990)$ -2%

State Revenue 32,911,854 36,871,497 21,077,078 31,836,565 34,310,661 2,474,096 8%

Local Revenue 107,853 318,141 201,070 99,789 114,222 14,433 14%

SUBTOTAL INCOME 38,073,712$ 42,534,829$ 24,928,180$ 36,923,433$ 39,328,972$ 2,405,539$ 0.0651

Transfers-In 416,932$ 369,402$ 331,531$ 375,157$ 427,904$ 52,747$ 14%

TOTAL BUDGET RESOURCES 38,896,797$ 42,931,147$ 25,286,627$ 37,324,894$ 39,783,777$ 2,458,883$ 0.0659

EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 9,750$ 288,170$ 288,170$ 0$ 0%10195 - SEAASE - PY C/O 284,721 284,721 273,406 230,873 281,245 50,372 22%10201 - Federal Work Study 712,372 759,839 698,068 695,593 695,593 0 0%10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 36,000 0 (36,000) -100%10302 - Upward Bound 337,332 337,332 44,752 337,332 337,332 0 0%10302 - Upward Bound - PY C/O 0 279,895 279,895 287,332 292,580 5,248 2%10303 - Talent Search 349,920 358,668 195,354 349,920 349,920 0 0%10303 - Talent Search - PY C/O 174,528 174,528 161,273 133,691 176,569 42,878 32%10401 - Perkins, Title I-C (VTEA) 385,773 385,773 385,773 385,773 349,541 (36,232) -9%10406 - Perkins, Title I-C Reserve 83,184 83,184 83,184 83,184 82,754 (430) -1%10607 - WIA/WIOA Accelerator Technest 132,738 119,102 106,849 0 0 0 10607 - WIA/WIOA Acc. Technest - PY C/O 0 0 0 13,274 13,478 204 2%10607 - WIA/WIOA Acc. Technest -Transfers-Out 0 13,636 12,411 0 0 0 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 30,900 297,073 266,173 (30,900) -10%10703 - Title V Grant - Year 3 157,357 157,357 157,357 0 0 0 10704 - Title V Grant - Year 4 494,783 494,783 356,549 0 0 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 197,913 138,234 (59,679) -30%10705 - Title V Grant - Year 5 0 0 0 466,295 466,295 0 0%10711 - Title V Culti. Execle - Year 1 418,376 418,376 418,376 50,000 0 (50,000) -100%10712 - Title V Culti. Execle - Year 2 - PY C/O 219,305 219,305 62,383 100,000 156,923 56,923 57%10713 - Title V Culti. Execle - Year 3 649,890 649,890 350,112 0 0 0 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 324,945 299,778 (25,167) -8%10714 - Title V Culti. Execle - Year 4 0 0 0 649,860 649,860 0 0%


%INCREASE

(DECREASE)

Page 65



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)10801 - Veteran Admin. Sup 0 1,204 0 875 875 0 0%10801 - Veteran Admin. Sup - PY C/O 5,952 7,553 1,004 7,435 7,752 317 4%11101 - TANF 86,419 86,158 86,158 86,161 85,636 (525) -1%11206 - Child Development 10,000 9,226 8,901 10,000 10,000 0 0%11206 - Child Development - Transfers-Out 0 774 774 0 0 0 11208 - YESS Independent Living Program 22,500 22,500 22,169 22,500 22,500 0 0%

SUBTOTAL - FEDERAL 5,137,903$ 5,476,557$ 3,781,398$ 5,054,199$ 4,971,208$ (82,991)$ -2%STATE

20201 - EOPS 1,884,365$ 1,777,126$ 1,777,126$ 1,819,827$ 1,895,846$ 76,019$ 4%20301 - Disabled Students 1,178,143 1,250,930 1,250,930 1,235,190 1,190,288 (44,902) -4%20301 - Disabled Students - PY C/O 0 7,229 7,229 0 0 0 20303 - Active Minds Chapter Launch 0 0 0 0 250 250 20400 - Student Equity & Achievement 4,646,823 4,721,367 3,758,502 4,550,032 4,645,527 95,495 2%20400 - Student Equity & Achievement PY C/O 529,325 535,642 528,164 788,670 958,259 169,589 22% 20401 - Student Success 2,944,947 2,868,152 2,564,166 2,797,700 2,797,700 0 0% 20401 - Student Success - PY C/O 33,222 33,222 33,222 187,998 291,902 103,904 55% 20402 - Student Equity 1,475,576 1,456,252 1,090,733 1,446,064 1,446,064 0 0% 20402 - Student Equity - PY C/O 368,111 357,329 349,851 414,549 372,997 (41,552) -10% 21518 - Year 2 Basic Skills - PY C/O 127,992 145,091 145,091 186,123 293,360 107,237 58% 21519 - Year 1 Basic Skills 226,300 396,963 103,603 306,268 401,763 95,495 31%20403 - Hunger Free Campus Support 0 25,782 11,498 0 0 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 14,023 14,284 261 2%20404 - Innovation in Higher Education 0 1,923,077 292,884 0 0 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 1,269,938 1,630,193 360,255 28%20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 50,798 76,923 26,125 51%20405 - Zero Cost Textbook Degree 0 150,000 124,096 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 0 0 0 0 0 20405 - Zero Cost Textbook Degree - Transfers-Out 0 0 4,964 0 0 0 20406 - One Time Emerg Aid (Dreamer) 0 85,624 39,387 0 0 0 20406 - One Time Emerg Aid (Dreamer) - PY C/O 0 0 0 56,237 46,237 (10,000) -18%20407 - Non-Credit SSSP Allocation 0 1,512 1,512 0 1,512 1,512 20408 - Veteran Resource Center 0 22,033 0 0 0 0 20408 - Veteran Resource Center - PY C/O 0 0 0 22,033 22,033 0 0%20801 - Apprenticeship 333,123 333,123 347,198 333,123 557,881 224,758 67%20801 - Apprenticeship - PY C/O 51,540 83,331 33,239 51,540 50,092 (1,448) -3%20811 - CA Apprenticeship Init (CAI) 0 500,000 36,603 0 0 0 20811 - CA Apprenticeship Init (CAI) - PY C/O 0 0 0 350,000 463,397 113,397 32%21001 - CalWORKS County Excess 387,639 387,639 326,134 375,539 380,039 4,500 1%21201 - CalWORKS State Program 474,836 468,581 468,581 440,342 461,887 21,545 5%21301 - SFAA - BFAP 805,501 755,473 729,686 847,015 886,861 39,846 5%21301 - SFAA - BFAP - PY C/O 0 (5) (5) 0 0 0 21302 - Financial Aid Technology 0 0 0 0 268,326 268,326

Page 66



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)21401 - Block Grant - Instr. Support 403,971 367,179 213,387 692,215 100,548 (591,667) -85%21401 - Block Grant - Instr. Support - PY C/O 378,457 378,457 149,532 505,558 382,716 (122,842) -24%21501 - Block Grant - Phys Plant 16-17 403,971 367,179 0 692,216 0 (692,216) -100%21501 - Block Grant - Phys Plant 16-17 - PY C/O 872,759 873,461 559,980 811,987 313,481 (498,506) -61%21502 - Block Grant - Phys Plant 17-18 - PY C/O 0 0 0 0 367,179 367,179 21503 - Block Grant - Phys Plant 18-19 0 0 0 0 200,548 200,548 22002 - FT Student Success 403,887 639,500 606,586 639,500 0 (639,500) -100%22002 - FT Student Success - PY C/O 62,136 62,214 62,214 0 0 0 22003 - CA College Completion Grant 0 144,500 99,000 214,500 0 (214,500) -100%22003 - CA College Completion Grant - PY C/O 0 0 0 60,500 0 (60,500) -100%22004 - Guided Pathways 0 401,183 111,184 481,419 481,419 0 0%22004 - Guided Pathways - PY C/O 0 0 0 162,521 289,999 127,478 78%22005 - Student Success Completion 0 0 0 0 996,169 996,169 22005 - Student Success Completion - PY C/O 0 0 0 0 78,414 78,414 22301 - CARE 209,767 213,044 211,264 213,044 202,706 (10,338) -5%22500 - Lottery - Prop 20 600,000 600,000 400,395 600,000 600,000 0 0%22500 - Lottery - Prop 20 - PY C/O 260,330 363,846 175,751 475,428 465,024 (10,404) -2%22597 - Staff Diversity 50,000 50,000 0 50,000 50,000 0 0%22597 - Staff Diversity - PY C/O 44,970 44,970 28,448 50,000 66,522 16,522 33%24402 - CA College Promise Innov. - PY C/O 1,389,234 1,389,234 539,102 627,207 862,693 235,486 38%24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 22,036 14,261 21,445 7,184 50%25105 - Prop 39 Clean Energy (SMCCCD) 0 0 0 0 65,000 65,000 25402 - Waste Water Training 17,663 17,663 (30) 0 17,693 17,693 25599 - Nursing Assessment & Retention 51,300 49,327 49,327 49,327 0 (49,327) -100%25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 1,973 1,973 0 (1,973) -100%25600 - Nursing Education 0 0 0 0 189,979 189,979 25600 - Nursing Education - Transfers-Out 0 0 0 0 7,599 7,599 25601 - Nursing Enrollment 145,500 148,878 148,878 148,077 0 (148,077) -100%25601 - Nursing Enrollment - Transfers-Out 8,500 5,122 5,122 5,923 0 (5,923) -100%25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 5,481 0 0 0 25619 - Adult Education Block Grant - Year 1 66,775 66,775 66,775 1,416,101 1,419,650 3,549 0%25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 26,294 26,294 26,294 0 0 0 25619 - Adult Ed Blck Grnt - Yr 1 - Transfers-Out 0 0 0 74,532 70,983 (3,549) -5%25620 - Adult Education Block Grant - Year 2 238,141 238,141 238,141 0 0 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 759,876 750,370 750,370 69,518 0 (69,518) -100%25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 49,426 0 0 0 25621 - Adult Education Block Grant - Year 3 1,419,650 1,419,650 591,995 250,000 132,598 (117,402) -47%25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 704,289 695,057 (9,232) -1%25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 29,641 42,744 41,342 (1,402) -3%25700 - State STRS On-Behalf Payment 0 0 233,942 0 0 0 25702 - California College Promise 0 0 0 0 239,862 239,862 26201 - Strong Workforce Prog , Y3 - PY C/O 0 0 0 500,000 465,634 (34,366) -7%

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%INCREASE

(DECREASE)26202 - Strong Workforce Prog , Y2- PY C/O 0 0 0 1,220,220 2,062,140 841,920 69%26203 - Strong Workforce Program 2,269,899 2,450,021 387,881 2,450,021 2,450,021 0 0%26203 - Strong Workforce Prog - PY C/O 1,914,567 1,915,286 1,449,651 0 0 0 26204 - Strong Workforce Regional 1,263,643 1,263,643 (9) 1,263,643 1,263,643 0 0%26204 - Strong Workforce Regional - PY C/O 1,245,459 1,245,460 291,899 0 0 0 26205 - Strong Workforce Regional, Y2 - PY C/O 0 0 0 1,117,999 1,263,643 145,644 13%26206 - Strong Workforce Regional, Y3 - PY C/O 0 0 0 350,000 953,560 603,560 172%26303 - IDRC 21st Century - Chabot 0 12,250 12,250 0 0 0 26307 - Integrating Entrpnrshp (ISPIC) 0 0 0 0 10,000 10,000 26309 - SVETP - PY C/O 7,469,696 7,471,904 3,563,362 3,750,405 3,908,542 158,137 4%26309 - SVETP - Transfers-Out 298,788 296,580 142,534 150,016 154,046 4,030 3%26310 - MetroEd Silicon Valley Career 55,000 110,000 36,768 0 0 0 26310 - MetroEd Silicon Vly Career - PY C/O 113,581 113,581 48,429 55,000 138,384 83,384 152%26311 - CTE Data Locked - PY C/O 70,264 70,264 20,264 0 50,000 50,000 26312 - East Side Alliance Career 117,091 117,091 117,091 0 0 0 26313 - Campus Safety & Sexual Assault 0 34,017 645 0 0 0 26313 - Campus Safety & Sexual Assault - PY C/O 0 0 0 17,652 33,372 15,720 89%26314 - Gig Economy 0 15,000 5,000 0 0 0 26314 - Gig Econmy - PY C/O 0 0 0 12,500 10,000 (2,500) -20%26315 - WIOA Title II 0 87,551 87,551 0 0 0

SUBTOTAL - STATE 33,244,890$ 37,108,927$ 21,277,258$ 32,144,603$ 34,671,446$ 2,526,843$ 8%LOCAL

31601 - United Way Bay Area (UWBA) 0$ 96,667$ 52,541$ 0$ 0$ 0$ 31601 - United Way Bay Area (UWBA) - PY C/O 33,219 33,219 33,219 33,219 44,126 10,907 33%32415 - Japan Foundation Malt Purchase 0 800 784 0 0 0 32416 - SC County Post Secondary PSEP 0 11,760 11,760 0 0 0 32417 - SC County Substance Use Prev Svs 0 5,091 5,092 0 0 0 32417 - SC County Substance Use Prev Svs - Transfers-Out 0 1,909 1,908 0 0 0 32418 - SC County Office of ReEntry Svs 0 35,591 24,326 0 0 0 32418 - SC County Office of ReEntry Svs - Transfers-Out 0 0 7,222 0 0 0 33406 - PG&E - WFI - PY C/O 11,600 11,600 0 11,600 11,600 0 0%32425 - Educational Orientation Window 0 25,000 2,000 0 0 0 32425 - Educational Orientation Window - PY C/O 0 0 0 20,000 23,000 3,000 15%33507 - Dorothy D. Rupe Nursing 0 31,970 0 0 0 0 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 7,711 31,970 31,970 0 0%33513 - YESS - Foster Youth - PY C/O 48,234 48,234 47,944 0 0 0 32804 - UC Regents Puente Project 0 1,500 0 1,500 1,500 0 0%32804 - UC Regents Puente Project - PY C/O 1,500 1,500 1,352 1,500 1,648 148 10%34805 - Trash the Ash - PY C/O 5,589 5,589 5,211 0 378 378

SUBTOTAL - LOCAL 107,853$ 318,141$ 201,070$ 99,789$ 114,222$ 14,433$ 14%


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BUDGET



INCOME

State Revenue 3,488,238$ 1,181,791$ 723,951$ 1,138,584$ 1,142,021$ 3,437$ 0%

SUBTOTAL INCOME 3,488,238$ 1,181,791$ 723,951$ 1,138,584$ 1,142,021$ 3,437$ 0%

TOTAL BUDGET RESOURCES 3,488,238$ 1,181,791$ 723,951$ 1,138,584$ 1,142,021$ 3,437$ 0%

EXPENDITURES

STATE20400 - Student Equity & Achievement 73,778$ 72,303$ 34,341$ 72,303$ 72,303$ 0$ 0%20400 - Student Equity & Achievement PY C/O 52,931 52,322 44,844 62,303 45,440 (16,863) -27% 20402 - Student Equity 73,778$ 72,303$ 34,341$ 72,303$ 72,303$ 0 0% 20402 - Student Equity - PY C/O 52,931 52,322 44,844 62,303 45,440 (16,863) -27%21302 - Financial Aid Technology 0 0 0 0 268,326 268,326 21501 - Block Grant - Phys Plant 16-17 161,588 146,872 0 276,886 0 (276,886) -100%21501 - Block Grant - Phys Plant 16-17 - PY C/O 389,796 381,629 282,941 305,656 98,688 (206,968) -68%21502 - Block Grant - Phys Plant 17-18 - PY C/O 0 0 0 0 146,872 146,872 21503 - Block Grant - Phys Plant 18-19 0 0 0 0 60,219 60,219 22597 - Staff Diversity 50,000 50,000 0 50,000 50,000 0 0%22597 - Staff Diversity - PY C/O 44,970 44,970 28,448 50,000 66,522 16,522 33%24402 - CA College Promise Innov. - PY C/O 488,365 416,293 95,611 308,110 320,682 12,572 4%24402 - CA College Promise Innov. - Transfers-Out 56,042 16,793 3,824 13,326 12,969 (357) -3%25700 - State STRS On-Behalf Payment 0 0 233,942 0 0 0 26203 - Strong Workforce Program 1,269,899 0 0 0 0 0

SUBTOTAL - STATE 2,587,369$ 1,181,182$ 723,951$ 1,138,584$ 1,142,021$ 3,437$ 0%



%INCREASE

(DECREASE)

Page 69



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BUDGET



INCOME

Federal Revenue 2,795,853$ 2,797,054$ 2,119,401$ 2,525,691$ 2,371,353$ (154,338)$ -6%

State Revenue 9,774,209 12,898,384 8,700,356 12,586,113 12,476,320 (109,793) -1%

Local Revenue 1,500 71,391 42,684 23,000 26,148 3,148 14%

SUBTOTAL INCOME 12,571,562$ 15,766,829$ 10,862,441$ 15,134,804$ 14,873,821$ (260,983)$ -2%

Transfers-In 164,493$ 182,200$ 144,329$ 164,493$ 205,903$ 41,410$ 25%

TOTAL BUDGET RESOURCES 12,736,055$ 15,949,029$ 11,006,770$ 15,299,297$ 15,079,724$ (219,573)$ -1%

EXPENDITURES

FEDERAL10201 - Federal Work Study 360,000$ 360,000$ 298,229$ 360,000$ 360,000$ 0 0%10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 36,000 0 (36,000) -100%10401 - Perkins, Title I-C (VTEA) 224,937 224,937 224,937 224,937 183,341 (41,596) -18%10406 - Perkins, Title I-C Reserve 41,592 41,592 41,592 41,592 41,377 (215) -1%10607 - WIA/WIOA Accelerator Technest 132,738 119,102 106,849 0 0 0 10607 - WIA/WIOA Acc. Technest - PY C/O 0 0 0 13,274 13,478 204 2%10607 - WIA/WIOA Acc. Technest -Transfers-Out 0 13,636 12,411 0 0 0 10703 - Title V Grant - Year 3 157,357 157,357 157,357 0 0 0 10704 - Title V Grant - Year 4 494,783 494,783 356,549 0 0 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 197,913 138,234 (59,679) -30%10705 - Title V Grant - Year 5 0 0 0 466,295 466,295 0 0%10711 - Title V Culti. Execle - Year 1 418,376 418,376 418,376 50,000 0 (50,000) -100%10712 - Title V Culti. Execle - Year 2 - PY C/O 219,305 219,305 62,383 100,000 156,923 56,923 10713 - Title V Culti. Execle - Year 3 649,890 649,890 350,112 0 0 0 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 324,945 299,778 (25,167) -8%10714 - Title V Culti. Execle - Year 4 0 0 0 649,860 649,860 0 0%10801 - Veteran Admin. Sup 0 1,204 0 0 0 0 10801 - Veteran Admin. Sup - PY C/O 5,952 5,952 12 5,952 7,144 1,192 20%11101 - TANF 44,923 44,920 44,920 44,923 44,923 0 0%11206 - Child Development 10,000 9,226 8,901 10,000 10,000 0 0%11206 - Child Development - Transfers-Out 0 774 774 0 0 0

SUBTOTAL - FEDERAL 2,795,853$ 2,797,054$ 2,119,402$ 2,525,691$ 2,371,353$ (154,338)$ -6%STATE

20201 - EOPS 998,799$ 969,777$ 969,777$ 963,681$ 998,339$ 34,658$ 4%


%INCREASE

(DECREASE)

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BUDGET




%INCREASE

(DECREASE)20301 - Disabled Students 804,091 820,487 820,487 820,487 820,487 0 0%20301 - Disabled Students - PY C/O 0 3,435 3,435 0 0 0 20400 - Student Equity & Achievement 2,176,540 2,253,562 1,879,594 2,093,239 2,188,734 95,495 5%20400 - Student Equity & Achievement PY C/O 297,774 287,601 287,601 220,000 361,884 141,884 64% 20401 - Student Success 1,385,641 1,386,811 1,374,727 1,316,359 1,316,359 0 0% 20402 - Student Equity 700,899 686,880 491,405 686,880 686,880 0 0% 20402 - Student Equity - PY C/O 257,059 246,886 246,886 175,000 195,475 20,475 12% 21518 - Year 2 Basic Skills - PY C/O 40,715 40,715 40,715 45,000 166,409 121,409 270% 21519 - Year 1 Basic Skills 90,000 179,871 13,462 90,000 185,495 95,495 106%20403 - Hunger Free Campus Support 0 12,241 0 0 0 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 7,500 12,241 4,741 63%20404 - Innovation in Higher Education 0 330,500 0 0 0 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 330,500 330,500 0 0%20405 - Zero Cost Textbook Degree 0 150,000 124,096 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 0 0 0 0 0 20405 - Zero Cost Textbook Degree - Transfers-Out 0 0 4,964 0 0 0 20406 - One Time Emerg Aid (Dreamer) 0 46,237 0 0 0 0 20406 - One Time Emerg Aid (Dreamer) - PY C/O 0 0 0 46,237 46,237 0 0%20407 - Non-Credit SSSP Allocation 0 1,512 1,512 0 1,512 1,512 20801 - Apprenticeship 333,123 333,123 347,198 333,123 557,881 224,758 67%20801 - Apprenticeship - PY C/O 51,540 83,331 33,239 51,540 50,092 (1,448) -3%20811 - CA Apprenticeship Init (CAI) 0 384,124 36,603 0 0 0 20811 - CA Apprenticeship Init (CAI) - PY C/O 0 0 0 350,000 347,521 (2,479) -1%21001 - CalWORKS County Excess 237,260 237,260 179,086 225,160 215,660 (9,500) -4%21201 - CalWORKS State Program 203,207 236,131 236,131 231,497 252,411 20,914 9%21301 - SFAA - BFAP 464,569 410,380 384,593 463,125 483,621 20,496 4%21401 - Block Grant - Instr. Support 323,177 293,743 213,387 553,772 70,438 (483,334) -87%21401 - Block Grant - Instr. Support - PY C/O 59,705 59,705 59,705 130,000 80,356 (49,644) -38%21501 - Block Grant - Phys Plant 16-17 - PY C/O 100,846 110,293 55,757 50,000 54,536 4,536 9%21503 - Block Grant - Phys Plant 18-19 0 0 0 0 50,000 50,000 22002 - FT Student Success 130,694 179,000 174,000 179,000 0 (179,000) -100%22002 - FT Student Success - PY C/O 31,321 31,100 31,100 0 0 0 22003 - CA College Completion Grant 0 73,500 40,500 73,500 0 (73,500) -100%22003 - CA College Completion Grant - PY C/O 0 0 0 36,750 0 (36,750) -100%22004 - Guided Pathways 0 180,738 50,772 216,885 216,885 0 0%22004 - Guided Pathways - PY C/O 0 0 0 125,000 129,966 4,966 4%22005 - Student Success Completion 0 0 0 0 305,754 305,754 22005 - Student Success Completion - PY C/O 0 0 0 0 38,000 38,000 22301 - CARE 101,026 102,669 102,669 102,669 100,675 (1,994) -2%22500 - Lottery - Prop 20 288,000 288,000 212,446 288,000 288,000 0 0%22500 - Lottery - Prop 20 - PY C/O 182,414 182,414 156,183 182,414 179,109 (3,305) -2%24402 - CA College Promise Innov. - PY C/O 434,563 470,599 148,763 300,000 334,397 34,397 11%

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BUDGET




%INCREASE

(DECREASE)24402 - CA College Promise Innov. - Transfers-Out 0 18,984 6,423 0 0 0 25619 - Adult Education Block Grant - Year 1 0 0 0 250,000 250,000 0 0%25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 23,754 23,754 23,754 0 0 0 25620 - Adult Education Block Grant - Year 2 238,141 238,141 238,141 0 0 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 117,402 250,000 132,598 (117,402) -47%26201 - Strong Workforce Prog , Y3 - PY C/O 0 0 0 500,000 198,116 (301,884) -60%26202 - Strong Workforce Prog , Y2- PY C/O 0 0 0 750,000 868,316 118,316 16%26203 - Strong Workforce Program 500,000 1,102,509 234,193 1,102,509 1,102,509 0 0%26203 - Strong Workforce Prog - PY C/O 1,173,232 1,173,951 975,835 0 0 0 26204 - Strong Workforce Regional 569,018 569,018 0 569,018 569,018 0 0%26204 - Strong Workforce Regional - PY C/O 556,308 566,360 222,636 0 0 0 26205 - Strong Workforce Regional, Y2 - PY C/O 0 0 0 450,000 569,018 119,018 26%26206 - Strong Workforce Regional, Y3 - PY C/O 0 0 0 350,000 343,724 (6,276) -2%26309 - SVETP - PY C/O 352,792 352,792 253,702 100,000 99,090 (910) -1%26310 - MetroEd Silicon Valley Career 55,000 55,000 36,768 0 0 0 26310 - MetroEd Silicon Vly Career - PY C/O 36,329 36,329 36,329 55,000 18,232 (36,768) -67%26311 - CTE Data Locked - PY C/O 20,264 20,264 20,264 0 0 0 26312 - East Side Alliance Career 94,466 94,466 94,466 0 0 0 26313 - Campus Safety & Sexual Assault 0 16,365 0 0 0 0 26313 - Campus Safety & Sexual Assault - PY C/O 0 0 0 0 16,365 16,365 26315 - WIOA Title II 0 21,000 21,000 0 0 0

SUBTOTAL - STATE 11,237,953$ 13,070,395$ 8,834,511$ 12,750,606$ 12,682,222$ (68,384)$ -1%LOCAL

32415 - Japan Foundation Malt Purchase 0$ 800$ 784$ 0$ 0$ 0 32417 - SC County Substance Use Prev Svs 0 5,091 5,092 0 0 0 32417 - SC County Substance Use Prev Svs - Transfers-Out 0 1,909 1,908 0 0 0 32418 - SC County Office of ReEntry Svs 0 35,591 24,326 0 0 0 32418 - SC County Office of ReEntry Svs - Transfers-Out 0 0 7,222 0 0 0 32425 - Educational Orientation Window 0 25,000 2,000 0 0 0 32425 - Educational Orientation Window - PY C/O 0 0 0 20,000 23,000 3,000 15%32804 - UC Regents Puente Project 0 1,500 0 1,500 1,500 0 0%32804 - UC Regents Puente Project - PY C/O 1,500 1,500 1,352 1,500 1,648 148 10%

SUBTOTAL - LOCAL 1,500$ 71,391$ 42,684$ 23,000$ 26,148$ 3,148$ 14%

TOTAL BUDGET REQUIREMENTS 14,035,306$ 15,938,840$ 10,996,597$ 15,299,297$ 15,079,723$ (219,574)$ -1%

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BUDGET



INCOME

Federal Revenue 2,258,152$ 2,548,137$ 1,530,631$ 2,461,388$ 2,532,736$ 71,348$ 3%

State Revenue 9,259,283 13,874,647 7,131,833 12,805,410 15,305,949 2,500,539 20%

Local Revenue 61,534 105,264 72,627 31,970 32,348 378 1%

SUBTOTAL INCOME 11,578,969$ 16,528,048$ 8,735,091$ 15,298,768$ 17,871,033$ 2,572,265$ 17%

Transfers-In 252,439$ 187,202$ 187,202$ 210,664$ 222,001$ 11,337$ 5%


EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 9,750$ 288,170$ 288,170$ 0$ 0%10195 - SEAASE - PY C/O 284,721 284,721 273,406 230,873 281,245 50,372 22%10201 - Federal Work Study 352,372 399,839 399,839 335,593 335,593 0 0%10302 - Upward Bound 337,332 337,332 44,752 337,332 337,332 0 0%10302 - Upward Bound - PY C/O 0 279,895 279,895 287,332 292,580 5,248 2%10303 - Talent Search 349,920 358,668 195,354 349,920 349,920 0 0%10303 - Talent Search - PY C/O 174,528 174,528 161,273 133,691 176,569 42,878 32%10401 - Perkins, Title I-C (VTEA) 160,836 160,836 160,836 160,836 166,200 5,364 3%10406 - Perkins, Title I-C Reserve 41,592 41,592 41,592 41,592 41,377 (215) -1%10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 30,900 297,073 266,173 (30,900) -10%10801 - Veteran Admin. Sup 0 0 0 875 875 0 0%10801 - Veteran Admin. Sup - PY C/O 0 1,601 992 1,483 608 (875) -59%11101 - TANF 41,496 41,238 41,238 41,238 40,713 (525) -1%11208 - YESS Independent Living Program 22,500 22,500 22,169 22,500 22,500 0 0%

SUBTOTAL - FEDERAL 2,342,050$ 2,679,503$ 1,661,996$ 2,528,508$ 2,599,855$ 71,347$ 3%STATE

20201 - EOPS 885,566$ 807,349$ 807,349$ 856,146$ 897,507$ 41,361$ 5%20301 - Disabled Students 374,052 430,443 430,443 414,703 369,801 (44,902) -11%20301 - Disabled Students - PY C/O 0 3,794 3,794 0 0 0 20303 - Active Minds Chapter Launch 0 0 0 0 250 250 20400 - Student Equity & Achievement 2,396,505 2,385,314 1,834,379 2,384,490 2,384,490 0 0%20400 - Student Equity & Achievement PY C/O 178,620 195,719 195,719 506,367 550,935 44,568 9% 20401 - Student Success 1,559,306 1,481,341 1,189,439 1,481,341 1,481,341 0 0% 20401 - Student Success - PY C/O 33,222 33,222 33,222 187,998 291,902 103,904 55%


%INCREASE

(DECREASE)

Page 73



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BUDGET




%INCREASE

(DECREASE) 20402 - Student Equity 700,899 686,881 554,799 686,881 686,881 0 0% 20402 - Student Equity - PY C/O 58,121 58,121 58,121 177,246 132,082 (45,164) -25% 21518 - Year 2 Basic Skills - PY C/O 87,277 104,376 104,376 141,123 126,951 (14,172) -10% 21519 - Year 1 Basic Skills 136,300 217,092 90,141 216,268 216,268 0 0%20403 - Hunger Free Campus Support 0 13,541 11,498 0 0 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 6,523 2,043 (4,480) -69%20404 - Innovation in Higher Education 0 1,592,577 292,884 0 0 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 939,438 1,299,693 360,255 38%20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 50,798 76,923 26,125 51%20406 - One Time Emerg Aid (Dreamer) 0 39,387 39,387 0 0 0 20406 - One Time Emerg Aid (Dreamer) - PY C/O 0 0 0 10,000 0 (10,000) -100%20408 - Veteran Resource Center 0 22,033 0 0 0 0 20408 - Veteran Resource Center - PY C/O 0 0 0 22,033 22,033 0 0%21001 - CalWORKS County Excess 150,379 150,379 147,048 150,379 164,379 14,000 9%21201 - CalWORKS State Program 271,629 232,450 232,450 208,845 209,476 631 0%21301 - SFAA - BFAP 340,932 345,093 345,093 383,890 403,240 19,350 5%21301 - SFAA - BFAP - PY C/O 0 (5) (5) 0 0 0 21401 - Block Grant - Instr. Support 80,794 73,436 0 138,443 30,110 (108,333) -78%21401 - Block Grant - Instr. Support - PY C/O 318,752 318,752 89,827 375,558 302,360 (73,198) -19%21501 - Block Grant - Phys Plant 16-17 242,383 220,307 0 415,330 0 (415,330) -100%21501 - Block Grant - Phys Plant 16-17 - PY C/O 382,117 381,539 221,282 456,331 160,257 (296,074) -65%21502 - Block Grant - Phys Plant 17-18 - PY C/O 0 0 0 0 220,307 220,307 21503 - Block Grant - Phys Plant 18-19 0 0 0 0 90,329 90,329 22002 - FT Student Success 273,193 460,500 432,586 460,500 0 (460,500) -100%22002 - FT Student Success - PY C/O 30,815 31,114 31,114 0 0 0 22003 - CA College Completion Grant 0 71,000 58,500 141,000 0 (141,000) -100%22003 - CA College Completion Grant - PY C/O 0 0 0 23,750 0 (23,750) -100%22004 - Guided Pathways 0 220,445 60,412 264,534 264,534 0 0%22004 - Guided Pathways - PY C/O 0 0 0 37,521 160,033 122,512 327%22005 - Student Success Completion 0 0 0 0 690,415 690,415 22005 - Student Success Completion - PY C/O 0 0 0 0 40,414 40,414 22301 - CARE 108,741 110,375 108,595 110,375 102,031 (8,344) -8%22500 - Lottery - Prop 20 312,000 312,000 187,949 312,000 312,000 0 0%22500 - Lottery - Prop 20 - PY C/O 77,916 181,432 19,568 293,014 285,915 (7,099) -2%24402 - CA College Promise Innov. - PY C/O 466,306 502,342 294,728 19,097 207,614 188,517 987%24402 - CA College Promise Innov. - Transfers-Out 0 20,265 11,789 935 8,476 7,541 807%25105 - Prop 39 Clean Energy (SMCCCD) 0 0 0 0 65,000 65,000 25402 - Waste Water Training 17,663 17,663 (30) 0 17,693 17,693 25599 - Nursing Assessment & Retention 51,300 49,327 49,327 49,327 0 (49,327) -100%25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 1,973 1,973 0 (1,973) -100%25600 - Nursing Education 0 0 0 0 189,979 189,979 25600 - Nursing Education - Transfers-Out 0 0 0 0 7,599 7,599

Page 74



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)25601 - Nursing Enrollment 145,500 148,878 148,878 148,077 0 (148,077) -100%25601 - Nursing Enrollment - PY C/O 0 0 0 0 0 0 25601 - Nursing Enrollment - Transfers-Out 8,500 5,122 5,122 5,923 0 (5,923) -100%25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 5,481 0 0 0 25619 - Adult Education Block Grant - Year 1 0 0 0 250,000 250,000 0 0%25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 2,540 2,540 2,540 0 0 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 166,678 166,678 166,678 69,518 0 (69,518) -100%25621 - Adult Education Block Grant - Year 3 250,000 250,000 74,342 0 0 0 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 137,629 175,658 38,029 28%25702 - California College Promise 0 0 0 0 239,862 239,862 26201 - Strong Workforce Prog , Y3 - PY C/O 0 0 0 0 267,518 267,518 26202 - Strong Workforce Prog , Y2- PY C/O 0 0 0 470,220 1,193,824 723,604 154%26203 - Strong Workforce Program 500,000 1,347,512 153,688 1,347,512 1,347,512 0 0%26203 - Strong Workforce Prog - PY C/O 741,335 741,335 473,816 0 0 0 26204 - Strong Workforce Regional 694,625 694,625 (9) 694,625 694,625 0 0%26204 - Strong Workforce Regional - PY C/O 689,151 679,100 69,263 0 0 0 26205 - Strong Workforce Regional, Y2 - PY C/O 0 0 0 667,999 694,625 26,626 4%26206 - Strong Workforce Regional, Y3 - PY C/O 0 0 0 0 609,836 609,836 26303 - IDRC 21st Century - Chabot 0 12,250 12,250 0 0 0 26307 - Integrating Entrpnrshp (ISPIC) 0 0 0 0 10,000 10,000 26309 - SVETP - PY C/O 340,972 340,972 96,595 94,000 244,377 150,377 160%26310 - MetroEd Silicon Valley Career 0 55,000 0 0 0 0 26310 - MetroEd Silicon Vly Career - PY C/O 77,252 77,252 12,100 0 120,152 120,152 26311 - CTE Data Locked - PY C/O 50,000 50,000 0 0 50,000 50,000 26312 - East Side Alliance Career 22,625 22,625 22,625 0 0 0 26313 - Campus Safety & Sexual Assault 0 17,652 645 0 0 0 26313 - Campus Safety & Sexual Assault - PY C/O 0 0 0 17,652 17,007 (645) -4%26314 - Gig Economy 0 15,000 5,000 0 0 0 26314 - Gig Econmy - PY C/O 0 0 0 12,500 10,000 (2,500) -20%26315 - WIOA Title II 0 30,998 30,998 0 0 0

SUBTOTAL - STATE 10,654,322$ 13,930,487$ 7,187,671$ 12,948,955$ 15,460,832$ 2,511,877$ 19%LOCAL

32416 - SC County Post Secondary PSEP 0$ 11,760$ 11,760$ 0$ 0$ 0 33507 - Dorothy D. Rupe Nursing 0 31,970 0 0 0 0 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 7,711 31,970 31,970 0 0%33513 - YESS - Foster Youth - PY C/O 48,234 48,234 47,944 0 0 0 34805 - Trash the Ash - PY C/O 5,589 5,589 5,211 0 378 378

SUBTOTAL - LOCAL 61,534$ 105,264$ 72,626$ 31,970$ 32,348$ 378$ 1%


Page 75


Community College Center for Economic MobilityFY 2017-2018

ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



INCOME

State Revenue 10,390,124$ 8,916,675$ 4,520,938$ 5,306,458$ 5,386,371$ 79,913$ 2%

Local Revenue 44,819$ 141,486$ 85,759$ 44,819$ 55,726$ 10,907 24%

SUBTOTAL INCOME 10,434,943$ 9,058,161$ 4,606,697$ 5,351,277$ 5,442,097$ 90,820$ 2%


EXPENDITURES

STATE20400 - Student Equity & Achievement 0$ 10,188$ 10,188$ 0$ 0$ 0$ 20402 - Student Equity 0$ 10,188$ 10,188$ 0$ 0$ 0 20811 - CA Apprenticeship Init (CAI) 0 115,876 0 0 0 0 20811 - CA Apprenticeship Init (CAI) - PY C/O 0 0 0 0 115,876 115,876 25619 - Adult Education Block Grant - Year 1 66,775 66,775 66,775 916,101 919,650 3,549 0%25619 - Adult Ed Blck Grnt - Yr 1 - Transfers-Out 0 0 0 74,532 70,983 (3,549) -5%25620 - Adult Ed Blck Grnt - Y2 - PY C/O 593,198 583,692 583,692 0 0 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 49,426 0 0 0 25621 - Adult Education Block Grant - Year 3 919,650 919,650 400,251 0 0 0 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 566,660 519,399 (47,261) -8%25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 29,641 42,744 41,342 (1,402) -3%26309 - SVETP - PY C/O 6,775,932 6,778,140 3,213,065 3,556,405 3,565,075 8,670 0%26309 - SVETP - Transfers-Out 298,788 296,580 142,534 150,016 154,046 4,030 3%26315 - WIOA Title II 0 35,553 35,553 0 0 0

SUBTOTAL - STATE 8,765,246$ 8,926,863$ 4,531,125$ 5,306,458$ 5,386,371$ 79,913$ 2%LOCAL

31601 - United Way Bay Area (UWBA) 0$ 96,667$ 52,541$ 0$ 0$ 0$ 31601 - United Way Bay Area (UWBA) - PY C/O 33,219 33,219 33,219 33,219 44,126 10,907 33%33406 - PG&E - WFI - PY C/O 11,600 11,600 0 11,600 11,600 0 0%

SUBTOTAL - LOCAL 44,819$ 141,486$ 85,760$ 44,819$ 55,726$ 10,907$ 24%



%INCREASE

(DECREASE)

Page 76

18 - STUDENT HEALTH FEES FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenues

486 - State Revenue 12,500$ 12,500$ 15,471$ 12,500$ 15,000$ 2,500$ 20%48876 - Health Fees 605,844 605,844 582,712 605,844 605,844 0 0%

TOTAL STATE REVENUES 618,344$ 618,344$ 598,183$ 618,344$ 620,844$ 2,500$ 0%


5 - Expenses

51 - Certificated Salaries 281,002$ 289,402$ 238,453$ 252,547$ 269,232$ 16,685$ 7%52 - Classified Salaries 162,219 175,453 171,919 163,260 168,971 5,711 3%53 - Employee Benefits 142,469 145,090 123,318 167,061 171,661 4,600 3%54 - Supplies and Materials 23,574 16,528 11,957 26,273 24,323 (1,950) -7%55 - Other Operating Exp & Serv 45,137 22,965 9,835 31,540 60,451 28,911 92%56 - Capital Outlay 0 4,963 4,963 5,000 0 (5,000) -100%

TOTAL EXPENSES 654,401$ 654,401$ 560,445$ 645,681$ 694,638$ 48,957$ 8%


Estimated Ending Fund Balance, June 30th 0$ 0$ 73,795$ 6,794$ 1$ (6,793)$ -100%

%INCREASE

(DECREASE)


Page 77



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenues

486 - State Revenue 10,000$ 10,000$ 8,800$ 10,000$ 10,000$ 0$ 0%48876 - Health Fees 290,483 290,483 266,027 290,483 290,483 0 0%

TOTAL STATE REVENUES 300,483$ 300,483$ 274,827$ 300,483$ 300,483$ 0$ 0%


5 - Expenses

51 - Certificated Salaries 138,867$ 138,867$ 89,433$ 111,657$ 123,292$ 11,635$ 10%52 - Classified Salaries 76,781 76,781 77,582 69,912 72,862 2,950 4%53 - Employee Benefits 69,708 69,708 50,657 88,909 91,870 2,961 3%54 - Supplies and Materials 5,474 8,381 7,181 10,000 10,000 0 0%55 - Other Operating Exp & Serv 16,445 13,538 7,151 20,005 52,075 32,070 160%

TOTAL EXPENSES 307,275$ 307,275$ 232,004$ 300,483$ 350,099$ 49,616$ 17%


Estimated Ending Fund Balance, June 30th 0$ 0$ 49,615$ 6,793$ (1)$ (6,794)$ -100%

%INCREASE

(DECREASE)


Page 78



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 29,265$ 29,265$ 29,265$ 27,338$ 24,180$ (3,158)$ -12%

48 - Revenues

486 - State Revenue 2,500$ 2,500$ 6,671$ 2,500$ 5,000$ 2,500$ 100%48876 - Health Fees 315,361 315,361 316,685 315,361 315,361 0 0%

TOTAL STATE REVENUES 317,861$ 317,861$ 323,356$ 317,861$ 320,361$ 2,500$ 1%

TOTAL BUDGET RESOURCES 347,126$ 347,126$ 352,621$ 345,199$ 344,541$ (658)$ 0%

5 - Expenses

51 - Certificated Salaries 142,135$ 150,535$ 149,020$ 140,890$ 145,940$ 5,050$ 4%52 - Classified Salaries 85,438 98,672 94,337 93,348 96,109 2,761 3%53 - Employee Benefits 72,761 75,382 72,661 78,152 79,791 1,639 2%54 - Supplies and Materials 18,100 8,147 4,776 16,273 14,323 (1,950) -12%55 - Other Operating Exp & Serv 28,692 9,427 2,684 11,535 8,376 (3,159) -27%56 - Capital Outlay 0 4,963 4,963 5,000 0 (5,000) -100%

TOTAL EXPENSES 347,126$ 347,126$ 328,441$ 345,198$ 344,539$ (659)$ 0%

TOTAL BUDGET REQUIREMENTS 347,126$ 347,126$ 328,441$ 345,198$ 344,539$ (659)$ 0%

Estimated Ending Fund Balance, June 30th 0$ 0$ 24,180$ 1$ 2$ 1$ 100%

%INCREASE

(DECREASE)


Page 79

CAPITAL/BONDPROJECT FUNDS

CAPITAL / BOND PROJECT FUNDS

Funds 36, 42, 43, 44, 45, 46, and 47

In November 2010, the voters reaffirmed their commitment to the District with the passage of Measure G (known as Measure G-2010), a local general obligation bond, in the amount of $268 million.

Once again, in November 2016, the voters expressed their support and commitment to the District with the passage of Measure X, which provided an additional authorization of $748 million in local general obligation bonds.

Both measures are governed by Proposition 39 which requires a 55% voter approval threshold and carries the requirement of a citizens’ bond oversight committee, which provides review described by law and delivers annual reports to the Board of Trustees.

The revenues in the Capital Outlay Fund 36, which is not a general obligation bond fund, are received from redevelopment agency pass-through funds, capital outlay fees, and Proposition 39 – Clean Energy Act funds and are to be spent on minor capital projects and clean-energy projects in an effort to reduce the District’s carbon footprint.

Fund 42 has been established to track expenditures related to the Measure G-2010 Series B bond program (also referred to as the Technology and Small Capital Projects Endowment); Fund 43 has been established to track expenditures related to the Measure G-2010 Series C bond program, and Fund 44 has been established to track revenues and expenditures related to the June 2016 sale of the remaining authorization for Measure G-2010 bonds (Series D). Measure G-2010 Series C has been fully expended so there is not an adopted budget for FY2018-2019.

Funds 45 and 46 has been established to track expenditures related to the Measure X Series A bond program (non-taxable bonds) and Measure X Series A-1 bond program (taxable bonds), respectively. Fund 47 illustrates the remaining authorization of $663 million of yet-to-be-sold bonds.

Page 80

36 - CAPITAL PROJECTS FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 73,031$ 0$ 840,080$ 840,080$ 48860 - Interest 0 0 34,789 15,000 0 (15,000) -100%48880 - Capital Outlay Fees 47,000 47,000 57,520 59,000 59,000 0 0%48890 - Other Local Income 1,610,700 1,610,700 2,091,495 2,164,806 2,091,600 (73,206) -3%

TOTAL REVENUES 2,496,143$ 2,496,143$ 2,256,835$ 2,238,806$ 2,990,680$ 751,874$ 34%


5 - Expenses

State Capital Outlay Projects25102 - DW - Energy Efficiency - District Support 0$ 112,107$ 0$ 0$ 111,954$ 111,954$ 25103 - DW - CCC/IOU Energy Efficiency 838,443 864,880 24,800 0 840,080 840,080

Subtotal State Capital Outlay Projects 838,443$ 976,987$ 24,800$ 0$ 952,034$ 952,034$

Local Projects34702 - Parking Infrastructure 463,000$ 476,566$ 417,918$ 0$ 4,792$ 4,792$ 34706 - CEM Group II Equipment 250,000 1,294,185 580,116 950,948 793,081 (157,867) -17%55xxx - Other Operating Expenses 0 0 0 21,340 0 (21,340) -100%56xxx - Equipment 47,000 47,000 0 59,000 59,000 0 0%

Subtotal Local Projects 760,000$ 1,817,751$ 998,034$ 1,031,288$ 856,873$ (174,415)$ -17%

Project Administration - Non-Personnel 39994 - Program Management Services 193,202$ 253,030$ 106,130$ 0$ 23,195$ 23,195$

Subtotal Project Administration - Non Personnel 193,202$ 253,030$ 106,130$ 0$ 23,195$ 23,195$

Project Administration - Personnel3999X - Classified Salaries 13,838$ 13,838$ 14,647$ 13,838$ 14,636$ 798$ 6%3999X - Classified MSC Salaries 15,468 15,468 18,874 15,832 14,171 (1,661) -10%3999X - Employee Benefits 17,628 17,628 18,431 19,079 17,681 (1,398) -7%

Subtotal Project Administration - Personnel 46,934$ 46,934$ 51,952$ 48,749$ 46,488$ (2,261)$ -5%

TOTAL EXPENSES 1,838,579$ 3,094,702$ 1,180,916$ 1,080,037$ 1,878,590$ 798,553$ 74%

Contingency 4,895,308$ 3,665,623$ 0$ 6,244,942$ 6,425,753$ 180,811$ 3%


Estimated Ending Fund Balance, June 30th (1)$ (26,439)$ 5,313,662$ 0$ (1)$ (1)$

%INCREASE

(DECREASE)


Page 81



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 73,031$ 0$ 840,080$ 840,080$ 48860 - Interest 0 0 0 15,000 0 (15,000) -100%48890 - Other Local Income 1,610,700 1,610,700 2,091,495 2,164,806 2,091,600 (73,206) -3%

TOTAL REVENUES 2,449,143$ 2,449,143$ 2,164,526$ 2,179,806$ 2,931,680$ 751,874$ 34%


5 - Expenses

State Capital Outlay Projects25102 - DW - Energy Efficiency - District Support 0$ 112,107$ 0$ 0$ 111,954$ 111,954$ 25103 - DW - CCC/IOU Energy Efficiency 813,643 840,080 0 0 840,080 840,080

Subtotal State Capital Outlay Projects 813,643$ 952,187$ 0$ 0$ 952,034$ 952,034$

Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 407,398$ 0$ 4,792$ 4,792$ 34706 - CEM Group II Equipment 250,000$ 1,112,231$ 398,672$ 950,948$ 793,081$ (157,867) -17%55xxx - Other Operating Expenses 0 0 0 21,340 0 (21,340) -100%

Subtotal Local Projects 713,000$ 1,575,231$ 806,070$ 972,288$ 797,873$ (174,415)$ -18%

Project Administration - Non-Personnel 39994 - Program Management Services 21,340$ 78,740$ 72,691$ 0$ 23,195$ 23,195$

Subtotal Project Administration - Non Personnel 21,340$ 78,740$ 72,691$ 0$ 23,195$ 23,195$

TOTAL EXPENSES 1,526,643$ 2,527,418$ 806,070$ 972,288$ 1,749,907$ 777,619$ 80%

Contingency 4,895,308$ 3,665,623$ 0$ 6,244,942$ 6,425,753$ 180,811$ 3%



%INCREASE

(DECREASE)

Page 82



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48860 - Interest 0$ 0$ 34,789$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 34,789$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 34,789$ 0$ 0$ 0$

5 - Expenses

Local Projects34702 - Parking Infrastructure 0$ 13,566$ 10,520$ 0$ 0$ 0$ 34706 - CEM Group II Equipment 0$ 181,954$ 181,444$ 0$ 0$ 0

Subtotal Local Projects 0$ 195,520$ 191,964$ 0$ 0$ 0$

Project Administration - Personnel3999X - Classified Salaries 13,838$ 13,838$ 14,647$ 13,838$ 14,636$ 798$ 6%3999X - Classified MSC Salaries 15,468 15,468 18,874 15,832 14,171 (1,661)$ -10%3999X - Employee Benefits 17,628 17,628 18,431 19,079 17,681 (1,398)$ -7%

Subtotal Project Administration - Personnel 46,934$ 46,934$ 51,952$ 48,749$ 46,488$ (2,261)$ -5%

TOTAL EXPENSES 46,934$ 242,454$ 243,916$ 48,749$ 46,488$ (2,261)$ -5%

TOTAL BUDGET REQUIREMENTS 46,934$ 242,454$ 243,916$ 48,749$ 46,488$ (2,261)$ -5%


%INCREASE

(DECREASE)

Page 83



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48880 - Capital Outlay Fees 22,000$ 22,000$ 22,360$ 23,000$ 23,000$ 0 0%

TOTAL REVENUES 22,000$ 22,000$ 22,360$ 23,000$ 23,000$ 0$ 0%


5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 1,765$ 1,765$ 1,765$ 0$ 0$ 0$

Subtotal State Capital Outlay Projects 1,765$ 1,765$ 1,765$ 0$ 0$ 0$

Local Projects56xxx - Equipment 22,000$ 22,000$ 0$ 23,000$ 23,000$ 0 0%

Subtotal Local Projects 22,000$ 22,000$ 0$ 23,000$ 23,000$ 0$ 0%

Project Administration - Non-Personnel 39994 - Program Management Services 144,873$ 144,873$ 14,910$ 0$ 0$ 0$

Subtotal Project Administration - Non Personnel 144,873$ 144,873$ 14,910$ 0$ 0$ 0$

TOTAL EXPENSES 168,638$ 168,638$ 16,675$ 23,000$ 23,000$ 0$ 0%



%INCREASE

(DECREASE)

Page 84



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48880 - Capital Outlay Fees 25,000$ 25,000$ 35,160$ 36,000$ 36,000$ 0 0%TOTAL REVENUES 25,000$ 25,000$ 35,160$ 36,000$ 36,000$ 0$ 0%


5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 23,035$ 23,035$ 23,035$ 0$ 0$ 0$

Subtotal State Capital Outlay Projects 23,035$ 23,035$ 23,035$ 0$ 0$ 0$

Local Projects56xxx - Equipment 25,000$ 25,000$ 0$ 36,000$ 36,000$ 0 0%

Subtotal Local Projects 25,000$ 25,000$ 0$ 36,000$ 36,000$ 0$ 0%

Project Administration - Non-Personnel 39994 - Program Management Services 26,989$ 29,417$ 18,529$ 0$ 0$ 0$

Subtotal Project Administration - Non Personnel 26,989$ 29,417$ 18,529$ 0$ 0$ 0$

TOTAL EXPENSES 75,024$ 77,452$ 41,564$ 36,000$ 36,000$ 0$ 0%



%INCREASE

(DECREASE)

Page 85

42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenues

48890 - Other Local Income 0$ 0$ (11,259)$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ (11,259)$ 0$ 0$ 0$


5 - Expenses

San Jose City College Project List31122 - Group II Equipment 1,300,000$ 148,944$ 0$ 0$ 0$ 0$ 31129 - New Maintenance and Operations Building 1,980,952 0 0 0 0 0 31304 - Small Capital Repairs 5,102,749 0 0 0 0 0 31313 - Small Capital Repairs - Facilities Upgrades - SJCC 0 5,468,543 0 5,501,720 5,468,543 (33,177) -1%31334 - Exterior Lighting Upgrades & Repairs 300,000 0 0 0 0 0 31702 - IT Infrastructure Improvements 2,262,220 0 0 5,501,720 0 (5,501,720) -100%31705 - IT and Tech Equipment - SJCC 0 5,468,543 0 0 5,468,543 5,468,543

Subtotal San Jose City College Project List 10,945,921$ 11,086,030$ 0$ 11,003,440$ 10,937,086$ (66,354)$ -1%

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 520$ 520$ 0$ 0$ 0$ 32299 - Campus Contingency - Evergreen 3,176,536 0 0 0 0 0 32307 - Small Capital Repairs 3,801,904 35,787 35,787 0 0 0 32318 - Small Capital Repairs - Facilities Upgrades - EVC 0 5,468,541 0 5,501,720 5,468,541 (33,179) -1%32602 - Group II Equipment 1,100,000 0 0 0 0 0 32702 - IT Infrastructure Improvements 2,750,000 0 0 0 0 0 32703 - Technology Upgrades 171,309 17,518 17,518 0 0 0 32705 - IT and Tech Equipment - EVC 0 5,337,275 0 5,501,720 5,468,541 (33,179) -1%

Subtotal Evergreen Valley College Project List 10,999,749$ 10,859,641$ 53,825$ 11,003,440$ 10,937,082$ (66,358)$ -1%

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 4,588$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 0$ 4,588$ 0$ 0$ 0$

TOTAL EXPENSES 21,945,670$ 21,945,671$ 58,413$ 22,006,880$ 21,874,168$ (132,712)$ -1%

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 22,226,247$ 22,226,248$ 58,413$ 22,006,880$ 21,874,168$ (132,712)$ -1%

Estimated Ending Fund Balance, June 30th 0$ (1)$ 22,156,575$ 0$ 282,407$ 282,407$


%INCREASE

(DECREASE)

Page 86



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48890 - Other Local Income 0$ 0$ (11,259)$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ (11,259)$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ (11,259)$ 0$ 0$ 0$

5 - Expenses

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 4,588$ 0$ 0$ 0

Subtotal Project Administration - Non-Personnel 0$ 0$ 4,588$ 0$ 0$ 0$

TOTAL EXPENSES 0$ 0$ 4,588$ 0$ 0$ 0$

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 280,577$ 280,577$ 4,588$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 87



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31122 - Group II Equipment 1,300,000$ 148,944$ 0$ 0$ 0$ 0 31129 - New Maintenance and Operations Building 1,980,952 0 0 0 0 0 31304 - Small Capital Repairs 5,102,749 0 0 0 0 0 31313 - Small Capital Repairs - Facilities Upgrades - SJCC 0 5,468,543 0 5,501,720 5,468,543 (33,177) -1%31334 - Exterior Lighting Upgrades & Repairs 300,000 0 0 0 0 0 31702 - IT Infrastructure Improvements 2,262,220 0 0 5,501,720 0 (5,501,720) -100%31705 - IT and Tech Equipment - SJCC 0 5,468,543 0 0 5,468,543 5,468,543

Subtotal San Jose City College Project List 10,945,921$ 11,086,030$ 0$ 11,003,440$ 10,937,086$ (66,354)$ -1%

TOTAL EXPENSES 10,945,921$ 11,086,030$ 0$ 11,003,440$ 10,937,086$ (66,354)$ -1%

TOTAL BUDGET REQUIREMENTS 10,945,921$ 11,086,030$ 0$ 11,003,440$ 10,937,086$ (66,354)$ -1%


%INCREASE

(DECREASE)

Page 88



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BUDGET



5 - Expenses

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 520$ 520$ 0$ 0$ 0$ 32299 - Campus Contingency - Evergreen 3,176,536 0 0 0 0 0 32307 - Small Capital Repairs 3,801,904 35,787 35,787 0 0 0 32318 - Small Capital Repairs - Facilities Upgrades - EVC 0 5,468,541 0 5,501,720 5,468,541 (33,179) -1%32602 - Group II Equipment 1,100,000 0 0 0 0 0 32702 - IT Infrastructure Improvements 2,750,000 0 0 0 0 0 32703 - Technology Upgrades 171,309 17,518 17,518 0 0 0 32705 - IT and Tech Equipment - EVC 0 5,337,275 0 5,501,720 5,468,541 (33,179) -1%

Subtotal Evergreen Valley College Project List 10,999,749$ 10,859,641$ 53,825$ 11,003,440$ 10,937,082$ (66,358)$ -1%

TOTAL EXPENSES 10,999,749$ 10,859,641$ 53,825$ 11,003,440$ 10,937,082$ (66,358)$ -1%



%INCREASE

(DECREASE)

Page 89

43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 6,923,066$ 6,923,066$ 6,923,066$ 21$ 21$ 0$ 0%

48 - Revenues

48860 - Interest 0$ 59,848$ 28,031$ 0$ 0$ 0$

TOTAL REVENUES 0$ 59,848$ 28,031$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 6,923,066$ 6,982,914$ 6,951,097$ 21$ 21$ 0$ 0%

5 - Expenses

San Jose City College Project List31122 - Group II Equipment 46,003$ 2,021$ 2,021$ 0$ 0$ 0$ 31125 - New Gym Sitework and Auxiliary Buildings 3,604,892 2,928,191 2,928,191 0 0 0 31129 - New Maintenance and Operations Building 0 86,490 91,318 0 0 0 31130 - Theater Accessibility and Entrance Improvements 0 48,685 48,685 0 0 0 31131 - San Jose-Evergreen Community College Extension 424,895 (419,265) (419,265) 0 0 0 31199 - Campus Contingency - San Jose City 1,135,870 0 0 0 0 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 0 0 0 31322 - Access Control 7,000 4,619 4,619 0 0 0 31323 - Relocate Adaptive PE 0 33,125 33,125 0 0 0 31325 - Roofing Repairs 744 267,955 267,955 0 0 0 31327 - Utilities PH III 0 33,318 33,318 0 0 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 0 0 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 0 (3,378) (3,378) 0 0 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 0 0 0 31331 - Building Interior Finishes 0 142,766 142,766 0 0 0 31335 - GE Building Interior Finishes 0 727,403 727,403 0 0 0 31336 - Physical Security PH II 400 128 128 0 0 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 0 0 0

Subtotal San Jose City College Project List 5,257,646$ 4,354,441$ 4,359,269$ 0$ 0$ 0$

Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 0$ 0$ 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 0 0 0 32113 - Campus Site Improvements 3,000 249,975 249,975 0 0 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 0 0 0 32299 - Campus Contingency - Evergreen 943,683 0 0 0 0 0 32307 - Small Capital Repairs 9,500 81,016 81,016 0 0 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 0 0 0

Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 90



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)District Office and Districtwide Project List

25103 - Energy Efficiency - Clean Energy 230$ 27$ 27$ 0$ 0$ 0$ 39301 - New District Services Building 160,103 0 0 0 0 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 213,777 213,777 0 0 0 39905 - Management and Related Costs 0 4,914 2,509 0 0 0

Subtotal District Services and Districtwide Project List 597,402$ 218,718$ 216,313$ 0$ 0$ 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 110,597$ 110,597$ 0$ 0$ 0$ 39999 - Employee Benefits 0 44,522 44,522 0 0 0

Subtotal Project Administration - Personnel 0$ 155,119$ 155,119$ 0$ 0$ 0$

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 38,902$ 4,644$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 38,902$ 4,644$ 0$ 0$ 0$

TOTAL EXPENSES 6,923,064$ 6,982,911$ 6,951,076$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 6,923,064$ 6,982,911$ 6,951,076$ 0$ 0$ 0$

Estimated Ending Fund Balance, June 30th 2$ 3$ 21$ 21$ 21$ 0$ 0%

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48 - Revenues

48860 - Interest 0$ 59,848$ 28,031$ 0$ 0$ 0$

TOTAL REVENUES 0$ 59,848$ 28,031$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 59,848$ 28,031$ 0$ 0$ 0$

5 - Expenses

San Jose City College Project List31131 - San Jose-Evergreen Community College Extension 424,895$ 0$ 0$ 0$ 0$ 0$

Subtotal San Jose City College Project List 424,895$ 0$ 0$ 0$ 0$ 0$

District Office and Districtwide Project List25103 - Energy Efficiency - Clean Energy 230$ 0$ 0$ 0$ 0$ 0$ 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 0 0 0 0 0

Subtotal District Services and Districtwide Project List 437,299$ 0$ 0$ 0$ 0$ 0$

TOTAL EXPENSES 862,194$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 862,194$ 0$ 0$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 92



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31131 - San Jose-Evergreen Community College Extension 0$ (419,265)$ (419,265)$ 0$ 0$ 0$

District Office and Districtwide Project List25103 - Energy Efficiency - Clean Energy 0$ 27$ 27$ 0$ 0$ 0$ 39301 - New District Services Building 160,103 0 0 0 0 0 39705 - Infrastructure Upgrade 0 213,777 213,777 0 0 0 39905 - Management and Related Costs 0 4,914 2,509 0 0 0

Subtotal District Services and Districtwide Project List 160,103$ 218,718$ 216,313$ 0$ 0$ 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 110,597$ 110,597$ 0$ 0$ 0$ 39999 - Employee Benefits 0 44,522 44,522 0

Subtotal Project Administration - Personnel 0$ 155,119$ 155,119$ 0$ 0$ 0$

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 38,902$ 4,644$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 38,902$ 4,644$ 0$ 0$ 0$

TOTAL EXPENSES 160,103$ (6,526)$ (43,189)$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 160,103$ (6,526)$ (43,189)$ 0$ 0$ 0$


%INCREASE

(DECREASE)

Page 93



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31122 - Group II Equipment 46,003$ 2,021$ 2,021$ 0$ 0$ 0$ 31125 - New Gym Sitework and Auxiliary Buildings 3,604,892 2,928,191 2,928,191 0 0 0 31129 - New Maintenance and Operations Building 0 86,490 91,318 0 0 0 31130 - Theater Accessibility and Entrance Improvements 0 48,685 48,685 0 0 0 31199 - Campus Contingency - San Jose City 1,135,870 0 0 0 0 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 0 0 0 31322 - Access Control 7,000 4,619 4,619 0 0 0 31323 - Relocate Adaptive PE 0 33,125 33,125 0 0 0 31325 - Roofing Repairs 744 267,955 267,955 0 0 0 31327 - Utilities PH III 0 33,318 33,318 0 0 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 0 0 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 0 (3,378) (3,378) 0 0 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 0 0 0 31331 - Building Interior Finishes 0 142,766 142,766 0 0 0 31335 - GE Building Interior Finishes 0 727,403 727,403 0 0 0 31336 - Physical Security PH II 400 128 128 0 0 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 0 0 0

Subtotal San Jose City College Project List 4,832,751$ 4,773,706$ 4,778,534$ 0$ 0$ 0$

TOTAL EXPENSES 4,832,751$ 4,773,706$ 4,778,534$ 0$ 0$ 0$



%INCREASE

(DECREASE)

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FY 2017-2018ACTUAL


BUDGET



5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 0$ 0$ 0 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 0 0 0 32113 - Campus Site Improvements 3,000 249,975 249,975 0 0 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 0 0 0 32299 - Campus Contingency - Evergreen 943,683 0 0 0 0 0 32307 - Small Capital Repairs 9,500 81,016 81,016 0 0 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 0 0 0

Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 0$ 0$ 0$

TOTAL EXPENSES 1,068,016$ 2,215,731$ 2,215,731$ 0$ 0$ 0$



%INCREASE

(DECREASE)

Page 95

44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 45,069,354$ 45,069,354$ 45,069,354$ 29,058,933$ 26,939,124$ (2,119,809)$ -7%

48 - Revenues

48890 - Other Local Income 0 524,481 611,660 194,159 0 (194,159) -100%

TOTAL REVENUES 0$ 524,481$ 611,660$ 194,159$ 0$ (194,159)$ -100%

TOTAL BUDGET RESOURCES 45,069,354$ 45,593,835$ 45,681,014$ 29,253,092$ 26,939,124$ (2,313,968)$ -8%

5 - Expenses

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 966$ 966$ 0$ 0$ 0$ 31114 - Demolition and Site Preparations for New CTE 952,208 2,853,244 1,097 2,852,148 2,852,148 0 0%31122 - Group II Equipment 53,590 1,414,686 856,866 650,824 706,764 55,940 9%31125 - New Gym Sitework and Auxiliary Buildings 4,664,528 4,264,144 3,674,056 435,781 590,088 154,307 35%31129 - New Maintenance and Operations Building 6,278,278 2,762,722 324,293 5,865,783 2,433,602 (3,432,181) -59%31130 - Theater Accessibility and Entrance Improvements 1,462,835 231,023 116,983 66,591 114,041 47,450 71%31131 - San Jose-Evergreen Community College Extension 352,081 1,157,055 1,114,907 170,115 42,149 (127,966) -75%31132 - New CTE Building 0 601,421 0 601,421 601,421 0 0%31133 - New Swing Space Project 0 1,526,635 0 1,526,635 1,526,635 0 0%31199 - Campus Contingency - San Jose City 1,395,477 0 0 0 0 0 31304 - Small Capital Repairs 144,467 266,704 266,705 16,000 0 (16,000) -100%31309 - SJCC Vehicles 0 100,000 0 100,000 100,000 0 0%31312 - SJECC Extension- Irrigation 0 146,837 11,114 146,837 135,723 (11,114) -8%31320 - Parking Lot and Street Repairs - Phase II 0 150,000 0 150,000 150,000 0 0%31321 - Parking Lot and Street Repairs 173,847 50,886 50,887 0 0 0 31322 - Access Control 446,805 466,788 407,087 178,579 59,701 (118,878) -67%31323 - Relocate Adaptive PE 257,552 503,869 362,730 177,674 141,138 (36,536) -21%31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 50,259 46,763 90,000 3,496 (86,504) -96%31327 - Utilities PH III 2,194,650 4,772 4,772 0 0 0 31328 - Wayfinding, Signage and Site Fencing 921,304 1,361,445 494,285 1,029,822 867,161 (162,661) -16%31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 2,503 2,503 0 0 0 31330 - Audio Visual Systems Improvements 551,459 186,231 160,023 25,000 26,208 1,208 5%31331 - Building Interior Finishes 770 (142,487) (142,487) 0 0 0 31332 - Campus HVAC Equipment & Controls 1,362,837 991,208 220,664 837,986 770,544 (67,442) -8%31333 - CTE Improvements 353,452 1,902 1,902 150,000 0 (150,000) -100%31335 - GE Building Interior Finishes 15,815 (725,724) (725,724) 0 0 0 31336 - Physical Security PH II 2,314,060 2,739,401 1,439,174 937,801 1,300,227 362,426 39%31338 - AV Improvements Phase II 0 336,566 3,669 336,566 332,897 (3,669) -1%31339 - Interior Finishes Upgrades 0 33,299 6,784 33,299 26,514 (6,785) -20%31702 - IT Infrastructure Improvements 175,195 916,788 379,677 242,422 537,112 294,690 122%31703 - Technology Upgrades 784,942 2,831,149 451,607 289,361 2,379,542 2,090,181 722%


%INCREASE

(DECREASE)

Page 96



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)Subtotal San Jose City College Project List 27,314,076$ 25,084,292$ 9,531,303$ 16,910,645$ 15,697,111$ (1,213,534)$ (0)$

Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 494,509$ 243,283$ 305,633$ 251,225$ (54,408)$ -18%32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 2,737,307 1,949,446 1,170,179 787,861 (382,318) -33%32111 - Automotive Technology 62,100 0 0 0 0 0 32113 - Campus Site Improvements 517,338 293,911 284,356 30,389 9,555 (20,834) -69%32121 - Signage and Wayfinding 224,463 165,800 160,873 86,557 4,927 (81,630) -94%32122 - EVC Vehicles 6,894 0 0 6,894 0 (6,894) -100%32124 - San Felipe Digital Message Sign 0 848,340 785,147 128,323 63,192 (65,131) -51%32126 - Acacia Renovation Phase III 0 1,222,978 77,414 1,189,354 1,145,564 (43,790) -4%32127 - Gullo Student Space Repurpose and Renovation 0 1,211,110 201,481 741,665 1,009,628 267,963 36%32128 - Physical Education Accessibility Improvements 0 61,230 28,304 50,125 32,927 (17,198) -34%32129 - Montgomery Hall Interior Updating 0 338,885 68,148 287,498 270,737 (16,761) -6%32130 - EVC Fieldhouse Repairs 0 230,412 7,933 172,193 222,479 50,286 29%32307 - Small Capital Repairs 393,412 3,789,421 3,666,743 112,428 122,679 10,251 9%32313 - Parking Lot and Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0 32315 - Parking Lot Remediation- Phase II 0 2,500,000 1,286,458 2,500,000 1,213,542 (1,286,458) -51%32319 - EVC Utility Updating & Mapping 0 37,695 0 0 37,695 37,695 32602 - Group II Equipment 154,513 154,513 0 154,513 154,513 0 0%32702 - IT Infrastructure Improvements 210,080 (35,665) (134,390) 57,076 98,726 41,650 73%32703 - Technology Upgrades 196,156 770,113 307,317 115,196 462,796 347,600 302%32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 103,470 103,470 16,357 0 (16,357) -100%32705 - IT and Tech Equipment - EVC 0 131,266 0 0 0 0

Subtotal Evergreen Valley College Project List 7,465,359$ 15,055,295$ 9,035,983$ 7,124,380$ 5,888,046$ (1,236,334)$ -17%

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy 101,211$ 103,654$ 12,928$ 95,685$ 90,726$ (4,959)$ -5%39301 - New District Services Building 163,441 337,522 219,478 167,980 118,046 (49,934) -30%39302 - Demolition of San Felipe DO and South Bay Academy 0 200,000 0 200,000 200,000 0 0%39307 - Vehicle Replacement 35,276 60,126 32,702 61,995 27,423 (34,572) -56%39310 - MDF Relocation 266,663 119,893 81,007 188,886 38,886 (150,000) -79%39311 - Controls Extension Project (Energy Conservation) 77,142 83,789 74,911 8,877 8,877 0 0%39312 - Police Safety Communication Upgrade 180,023 448,285 22,728 288,610 425,557 136,947 47%39313 - ADA Transition Plan Assessment 415,993 430,632 114,139 316,493 316,493 0 0%39399 - District & Districtwide Contingency 354,128 0 0 0 0 0 39699 - Program Contingency 0 238,969 0 0 0 0 39704 - Enterprise Resource Planning Conversion 235,862 235,862 0 235,862 235,862 0 0%39705 - Infrastructure Upgrade 1,584,233 324,235 (21,452) 282,782 345,686 62,904 22%

Subtotal District Services and Districtwide Project List 3,413,972$ 2,582,967$ 536,441$ 1,847,170$ 1,807,556$ (39,614)$ -2%

Project Administration - Personnel39999 - Classified Salaries 336,584$ 246,657$ 174,793$ 242,183$ 241,157$ (1,026)$ 0%

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BUDGET




%INCREASE

(DECREASE)39999 - Classified Salaries MSC 74,073 54,206 55,896 86,465 119,178 32,713 38%39999 - Employee Benefits 234,176 178,152 113,719 205,925 222,053 16,128 8%

Subtotal Project Administration - Personnel 644,833$ 479,015$ 344,408$ 534,573$ 582,388$ 47,815$ 9%

Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 455,265$ (217,249)$ 773,621$ 674,919$ (98,702)$ -13%39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 1,936,999 (488,996) 2,062,705 2,007,885$ (54,820) -3%

Subtotal Project Administration - Non-Personnel 3,662,282$ 2,392,264$ (706,245)$ 2,836,326$ 2,682,804$ (153,522)$ -5%

TOTAL EXPENSES 42,500,522$ 45,593,833$ 18,741,890$ 29,253,094$ 26,657,905$ (2,595,189)$ -9%

39699 - Program Wide Catastrophic Contingency 2,568,829$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 45,069,351$ 45,593,833$ 18,741,890$ 29,253,094$ 26,657,905$ (2,595,189)$ -9%

Estimated Ending Fund Balance, June 30th 3$ 2$ 26,939,124$ (2)$ 281,219$ 281,221$

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BUDGET



48 - Revenues

48890 - Other Local Income 0$ 524,481$ 611,660$ 194,159$ 0$ (194,159)$ -100%

TOTAL REVENUES 0$ 524,481$ 611,660$ 194,159$ 0$ (194,159)$ -100%

TOTAL BUDGET RESOURCES 0$ 524,481$ 611,660$ 194,159$ 0$ (194,159)$ -100%

5 - Expenses

San Jose City College Project List31131 - San Jose-Evergreen Community College Extension 352,081$ 1,157,055$ 1,114,907$ 170,115$ 42,149$ (127,966)$ -75%

Subtotal San Jose City College Project List 352,081$ 1,157,055$ 1,114,907$ 170,115$ 42,149$ (127,966)$ (1)$

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy 101,211$ 103,654$ 12,928$ 95,685$ 90,726$ (4,959)$ -5%39301 - New District Services Building 0 0 208,361 0 118,046 118,046 39302 - Demolition of San Felipe DO and South Bay Academy 0 200,000 0 200,000 200,000 0 0%39307 - Vehicle Replacement 35,276 60,126 32,702 61,995 27,423 (34,572) -56%39310 - MDF Relocation 266,663 119,893 81,007 188,886 38,886 (150,000) -79%39311 - Controls Extension Project (Energy Conservation) 77,142 83,789 74,911 8,877 8,877 0 0%39312 - Police Safety Communication Upgrade 180,023 448,285 22,728 288,610 425,557 136,947 47%39313 - ADA Transition Plan Assessment 415,993 430,632 114,139 316,493 316,493 0 0%39399 - District & Districtwide Contingency 354,128 0 0 0 0 0 39699 - Program Contingency 0 238,969 0 0 0 0 39704 - Enterprise Resource Planning Conversion 235,862 235,862 0 235,862 235,862 0 0%39705 - Infrastructure Upgrade 1,584,233 324,235 (21,452) 282,782 345,686 62,904 22%

Subtotal District Services and Districtwide Project List 3,250,531$ 2,245,445$ 525,324$ 1,679,190$ 1,807,556$ 128,366$ 8%

Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 455,265$ (217,249)$ 773,621$ 674,919$ (98,702)$ -13%39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 1,936,999 (488,996) 2,297,355 2,007,885 (289,470) -13%

Subtotal Project Administration - Non-Personnel 3,662,282$ 2,392,264$ (706,245)$ 3,070,976$ 2,682,804$ (388,172)$ -13%

TOTAL EXPENSES 7,264,894$ 5,794,764$ 933,986$ 4,920,281$ 4,532,509$ (387,772)$ -8%



%INCREASE

(DECREASE)

Page 99



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

District Services and Districtwide Project List39301 - New District Services Building 163,441$ 337,522$ 11,117$ 167,980$ 0$ (167,980)$ -100%

Subtotal District Services and Districtwide Project List 163,441$ 337,522$ 11,117$ 167,980$ 0$ (167,980)$ -100%

Project Administration - Personnel39999 - Classified Salaries 287,223$ 197,296$ 174,793$ 209,276$ 241,157$ 31,881$ 15%39999 - Classified Salaries MSC 74,073 54,206 55,896 86,465 119,178 32,713 38%39999 - Employee Benefits 200,918 144,894 113,719 174,590 222,053 47,463 27%


Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 0$ (241,836)$ 0$ 241,836 -100%

Subtotal Project Administration - Non-Personnel 0$ 0$ 0$ (241,836)$ 0$ 241,836$ -100%

TOTAL EXPENSES 725,655$ 733,918$ 355,525$ 396,475$ 582,388$ 185,913$ 47%



%INCREASE

(DECREASE)

Page 100



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 966$ 966$ 0$ 0$ 0$ 31114 - Demolition and Site Preparations for New CTE 952,208 2,853,244 1,097 2,852,148 2,852,148 0 0%31122 - Group II Equipment 53,590 1,414,686 856,866 650,824 706,764 55,940 9%31125 - New Gym Sitework and Auxiliary Buildings 4,664,528 4,264,144 3,674,056 435,781 590,088 154,307 35%31129 - New Maintenance and Operations Building 6,278,278 2,762,722 324,293 5,865,783 2,433,602 (3,432,181) -59%31130 - Theater Accessibility and Entrance Improvements 1,462,835 231,023 116,983 66,591 114,041 47,450 71%31132 - New CTE Building 0 601,421 0 601,421 601,421 0 0%31133 - New Swing Space Project 0 1,526,635 0 1,526,635 1,526,635 0 0%31199 - Campus Contingency - San Jose City 1,395,477 0 0 0 0 0 31304 - Small Capital Repairs 144,467 266,704 266,705 16,000 0 (16,000) -100%31309 - SJCC Vehicles 0 100,000 0 100,000 100,000 0 0%31312 - SJECC Extension- Irrigation 0 146,837 11,114 146,837 135,723 (11,114) -8%31320 - Parking Lot and Street Repairs - Phase II 0 150,000 0 150,000 150,000 0 0%31321 - Parking Lot and Street Repairs 173,847 50,886 50,887 0 0 0 31322 - Access Control 446,805 466,788 407,087 178,579 59,701 (118,878) -67%31323 - Relocate Adaptive PE 257,552 503,869 362,730 177,674 141,138 (36,536) -21%31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 50,259 46,763 90,000 3,496 (86,504) -96%31327 - Utilities PH III 2,194,650 4,772 4,772 0 0 0 31328 - Wayfinding, Signage and Site Fencing 921,304 1,361,445 494,285 1,029,822 867,161 (162,661) -16%31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 2,503 2,503 0 0 0 31330 - Audio Visual Systems Improvements 551,459 186,231 160,023 25,000 26,208 1,208 5%31331 - Building Interior Finishes 770 (142,487) (142,487) 0 0 0 31332 - Campus HVAC Equipment & Controls 1,362,837 991,208 220,664 837,986 770,544 (67,442) -8%31333 - CTE Improvements 353,452 1,902 1,902 150,000 0 (150,000) -100%31335 - GE Building Interior Finishes 15,815 (725,724) (725,724) 0 0 0 31336 - Physical Security PH II 2,314,060 2,739,401 1,439,174 937,801 1,300,227 362,426 39%31338 - AV Improvements Phase II 0 336,566 3,669 336,566 332,897 (3,669) -1%31339 - Interior Finishes Upgrades 0 33,299 6,784 33,299 26,514 (6,785) -20%31702 - IT Infrastructure Improvements 175,195 916,788 379,677 242,422 537,112 294,690 122%31703 - Technology Upgrades 784,942 2,831,149 451,607 289,361 2,379,542 2,090,181 722%

Subtotal San Jose City College Project List 26,961,995$ 23,927,237$ 8,416,396$ 16,740,530$ 15,654,962$ (1,085,568)$ (0)$

Project Administration - Personnel39999 - Classified Salaries 49,361$ 49,361$ 0$ 32,907$ 0$ (32,907)$ -100%39999 - Employee Benefits 33,258 33,258 0 31,335 0 (31,335) -100%

Subtotal Project Administration - Personnel 82,619$ 82,619$ 0$ 64,242$ 0$ (64,242)$ -100%

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 0$ 7,186$ 0$ (7,186) -100%

Subtotal Project Administration - Non-Personnel 0$ 0$ 0$ 7,186$ 0$ (7,186)$ -100%


%INCREASE

(DECREASE)

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BUDGET




%INCREASE

(DECREASE)

TOTAL EXPENSES 27,044,614$ 24,009,856$ 8,416,396$ 16,811,958$ 15,654,962$ (1,156,996)$ -7%


Page 102



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BUDGET



5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 494,509$ 243,283$ 305,633$ 251,225$ (54,408) -18%32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 2,737,307 1,949,446 1,170,179 787,861 (382,318) -33%32111 - Automotive Technology 62,100 0 0 0 0 0 0%32113 - Campus Site Improvements 517,338 293,911 284,356 30,389 9,555 (20,834) -69%32121 - Signage and Wayfinding 224,463 165,800 160,873 86,557 4,927 (81,630) -94%32122 - EVC Vehicles 6,894 0 0 6,894 0 (6,894) -100%32124 - San Felipe Digital Message Sign 0 848,340 785,147 128,323 63,192 (65,131) -51%32126 - Acacia Renovation Phase III 0 1,222,978 77,414 1,189,354 1,145,564 (43,790) -4%32127 - Gullo Student Space Repurpose and Renovation 0 1,211,110 201,481 741,665 1,009,628 267,963 36%32128 - Physical Education Accessibility Improvements 0 61,230 28,304 50,125 32,927 (17,198) -34%32129 - Montgomery Hall Interior Updating 0 338,885 68,148 287,498 270,737 (16,761) -6%32130 - EVC Fieldhouse Repairs 0 230,412 7,933 172,193 222,479 50,286 29%32307 - Small Capital Repairs 393,412 3,789,421 3,666,743 112,428 122,679 10,251 9%32313 - Parking Lot and Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0 32315 - Parking Lot Remediation- Phase II 0 2,500,000 1,286,458 2,500,000 1,213,542 (1,286,458) -51%32319 - EVC Utility Updating & Mapping 0 37,695 0 0 37,695 37,695 32602 - Group II Equipment 154,513 154,513 0 154,513 154,513 0 0%32702 - IT Infrastructure Improvements 210,080 (35,665) (134,390) 57,076 98,726 41,650 73%32703 - Technology Upgrades 196,156 770,113 307,317 115,196 462,796 347,600 302%32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 103,470 103,470 16,357 0 (16,357) -100%32705 - IT and Tech Equipment - EVC 0 131,266 0 0 0 0

Subtotal Evergreen Valley College Project List 7,465,359$ 15,055,295$ 9,035,983$ 7,124,380$ 5,888,046$ (1,236,334)$ -17%

TOTAL EXPENSES 7,465,359$ 15,055,295$ 9,035,983$ 7,124,380$ 5,888,046$ (1,236,334)$ -17%



%INCREASE

(DECREASE)

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45 - GENERAL OBLIGATION BOND - MEASURE X 2016 SERIES A


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ 38,335,955$ 37,900,634$ (435,321)$ -1%

48 - Revenues

48890 - Other Local Income 0 0 46,671 0 0 0 48940 - Sale of Bonds 0 0 39,000,000 0 0 0

48942 - Future Sale of Bonds 748,000,000$ 39,000,000$ 0$ 0$ 0$ 0$

TOTAL REVENUES 748,000,000$ 39,000,000$ 39,046,671$ 0$ 0$ 0$


5 - Expenses

San Jose City College Project List31114 - Demolition and Site Preparations for New CTE 0$ 1,000,000$ 0$ 1,000,000$ 1,000,000$ 0$ 0%31122 - Group II Equipment 0 1,125,000 0 1,125,000 1,125,000 0 0%31129 - New Maintenance and Operations Building 0 4,725,093 0 4,725,093 7,764,079 3,038,986 64%31130 - Theater Accessibility and Entrance Improvements 0 1,400,705 0 1,400,705 1,400,705 0 0%31132 - New CTE Building 0 2,920,000 0 2,920,000 2,920,000 0 0%31133 - New Swing Space Project 0 2,400,000 0 2,400,000 2,400,000 0 0%31304 - Small Capital Repairs 0 947,873 0 947,873 947,873 0 0%31310 - Door Hardware Upgrades 0 2,000,000 0 2,000,000 1,200,000 (800,000) -40%31324 - Restroom Fixtures & Plumbing Upgrades 0 500,000 0 500,000 500,000 0 0%31333 - CTE Improvements 0 353,287 0 353,287 353,287 0 0%31702 - IT Infrastructure Improvements 0 1,464,839 0 1,464,839 1,464,839 0 0%

Subtotal San Jose City College Project List 0$ 18,836,797$ 0$ 18,836,797$ 21,075,783$ 2,238,986$ 12%

Evergreen Valley College Project List32110 - Roble Demolition - Acacia Alterations 0$ 0$ 0$ 216,291$ 0$ (216,291)$ -100%32127 - Gullo Student Space Repurpose and Renovation 0 500,000 14,901 500,000 485,100 (14,900) -3%32128 - Physical Education Accessibility Improvements 0 500,000 0 500,000 500,000 0 0%32130 - EVC Fieldhouse Repairs 0 700,000 0 700,000 700,000 0 0%32132 - Student Services Center 0 1,325,000 0 1,325,000 1,325,000 0 0%32134 - Language Arts Building 0 725,000 0 725,000 725,000 0 0%32307 - Small Capital Repairs 0 1,639,507 0 1,639,507 1,639,507 0 0%32315 - Parking Lot Remediation- Phase II 0 2,500,000 26,224 2,500,000 2,473,776 (26,224) -1%32316 - Campus-wide Storm Water Pollution Prevention Plan 0 2,000,000 0 2,000,000 1,000,000 (1,000,000) -50%32319 - EVC Utility Updating & Mapping 0 216,291 0 0 277,305 277,305 32602 - Group II Equipment 0 500,000 0 500,000 500,000 0 0%32702 - IT Infrastructure Improvements 0 750,000 0 750,000 750,000 0 0%32703 - Technology Upgrades 0 17,403 0 17,403 17,403 0 0%

Subtotal Evergreen Valley College Project List 0$ 11,373,201$ 41,125$ 11,373,201$ 10,393,091$ (980,110)$ -9%

District Office and Districtwide Project List


%INCREASE

(DECREASE

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FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE39302 - Demolition of San Felipe DO and South Bay Academy 0$ 2,300,000$ 0$ 2,800,000$ 1,450,000$ (1,350,000)$ -48%39303 - District Services Furniture & Equipment 0 500,000 0 0 500,000 500,000 39307 - Vehicle Replacement 0 40,000 0 40,000 40,000 0 0%39706 - Technology and Security 0 2,000,000 0 2,000,000 1,000,000 (1,000,000) -50%39707 - District Services Printing & Digital Imaging 0 300,000 0 300,000 300,000 0 0%39708 - District Services Computer Replacement 0 300,000 0 300,000 300,000 0 0%39709 - District Services Network Storage/Servers 0 750,000 0 750,000 750,000 0 0%39710 - District Services Network Monitoring Appliances 0 50,000 0 50,000 50,000 0 0%

Subtotal District Office and Districtwide Project List 0$ 6,240,000$ 0$ 6,240,000$ 4,390,000$ (1,850,000)$ -30%

Project Administration - Personnel39999 - Classified Salaries 0$ 1,183$ 2,577$ 112,073$ 164,592$ 52,519$ 47%39999 - Classified Salaries MSC 219,220 215,582 17,402 199,318 197,675 (1,643) -1%39999 - Employee Benefits 110,352 111,252 2,375 171,893 218,828 46,935 27%


Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 1,550,000$ 418,342$ 1,550,000$ 1,131,659$ (418,341)$ -27%39999 - Election/Legal/EIR/DO Labor and Related 0 45,641 37,875 (179,451) 282,335 461,786 -257%

Subtotal Project Administration - Non-Personnel 0$ 1,595,641$ 456,217$ 1,370,549$ 1,413,994$ 43,445$ 3%

TOTAL EXPENSES 329,572$ 38,373,656$ 519,696$ 38,303,831$ 37,853,963$ (449,868)$ -1%

39699 - Program Wide Catastrophic Contingency 747,044,087$ 0$ 0$ 0$ 0$ 0$


Estimated Ending Fund Balance, June 30th 0$ 3$ 37,900,634$ 32,124$ 46,671$ 14,547$ 45%

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BUDGET



48 - Revenues

48890 - Other Local Income 0$ 0$ 46,671$ 0$ 0$ 0$ 48940 - Sale of Bonds 0 0 39,000,000 0 0 0

48942 - Future Sale of Bonds 748,000,000$ 39,000,000$ 0$ 0$ 0$ 0$

TOTAL REVENUES 748,000,000$ 39,000,000$ 39,046,671$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 748,000,000$ 39,000,000$ 39,046,671$ 0$ 0$ 0$

5 - Expenses

District Office and Districtwide Project List39307 - Vehicle Replacement 0$ 40,000$ 0$ 40,000$ 40,000$ 0 0%39706 - Technology and Security 0 2,000,000 0 2,000,000 1,000,000 (1,000,000) -50%39707 - District Services Printing & Digital Imaging 0 300,000 0 300,000 300,000 0 0%39708 - District Services Computer Replacement 0 300,000 0 300,000 300,000 0 0%39709 - District Services Network Storage/Servers 0 750,000 0 750,000 750,000 0 0%39710 - District Services Network Monitoring Appliances 0 50,000 0 50,000 50,000 0 0%

Subtotal District Office and Districtwide Project List 0$ 3,440,000$ 0$ 3,440,000$ 2,440,000$ (1,000,000)$ -29%

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 1,550,000$ 418,342$ 1,550,000$ 1,131,659$ (418,341)$ -27%39999 - Election/Legal/EIR/DO Labor and Related 0 45,641 37,875 (179,451) 282,335 461,786 -257%

Subtotal Project Administration - Non-Personnel 0$ 1,595,641$ 456,217$ 1,370,549$ 1,413,994$ 43,445$ 3%

TOTAL EXPENSES 0$ 5,035,641$ 456,217$ 4,810,549$ 3,853,994$ (956,555)$ -20%



%INCREASE

(DECREASE)

Page 106



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

District Office and Districtwide Project List39302 - Demolition of San Felipe DO and South Bay Academy 0$ 2,300,000$ 0$ 2,800,000$ 1,450,000$ (1,350,000) -48%39303 - District Services Furniture & Equipment 0 500,000 0 0 500,000 500,000

Subtotal District Office and Districtwide Project List 0$ 2,800,000$ 0$ 2,800,000$ 1,950,000$ (850,000)$ -30%

Project Administration - Personnel39999 - Classified Salaries 0$ 1,183$ 2,577$ 112,073$ 164,592$ 52,519$ 47%39999 - Classified Salaries MSC 219,220 215,582 17,402 199,318 197,675 (1,643) -1%39999 - Employee Benefits 110,352 111,252 2,375 171,893 218,828 46,935 27%


TOTAL EXPENSES 329,572$ 3,128,017$ 22,354$ 3,283,284$ 2,531,095$ (752,189)$ -23%

TOTAL BUDGET REQUIREMENTS 329,572$ 3,128,017$ 22,354$ 3,283,284$ 2,531,095$ (752,189)$ -23%


%INCREASE

(DECREASE)

Page 107



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31114 - Demolition and Site Preparations for New CTE 0$ 1,000,000$ 0$ 1,000,000$ 1,000,000$ 0 0%31122 - Group II Equipment 0 1,125,000 0 1,125,000 1,125,000 0 0%31129 - New Maintenance and Operations Building 0 4,725,093 0 4,725,093 7,764,079 3,038,986 64%31130 - Theater Accessibility and Entrance Improvements 0 1,400,705 0 1,400,705 1,400,705 0 0%31132 - New CTE Building 0 2,920,000 0 2,920,000 2,920,000 0 0%31133 - New Swing Space Project 0 2,400,000 0 2,400,000 2,400,000 0 0%31304 - Small Capital Repairs 0 947,873 0 947,873 947,873 0 0%31310 - Door Hardware Upgrades 0 2,000,000 0 2,000,000 1,200,000 (800,000) -40%31324 - Restroom Fixtures & Plumbing Upgrades 0 500,000 0 500,000 500,000 0 0%31333 - CTE Improvements 0 353,287 0 353,287 353,287 0 0%31702 - IT Infrastructure Improvements 0 1,464,839 0 1,464,839 1,464,839 0 0%

Subtotal San Jose City College Project List 0$ 18,836,797$ 0$ 18,836,797$ 21,075,783$ 2,238,986$ 12%

TOTAL EXPENSES 0$ 18,836,797$ 0$ 18,836,797$ 21,075,783$ 2,238,986$ 12%

TOTAL BUDGET REQUIREMENTS 0$ 18,836,797$ 0$ 18,836,797$ 21,075,783$ 2,238,986$ 12%


%INCREASE

(DECREASE)

Page 108



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

Evergreen Valley College Project List32110 - Roble Demolition - Acacia Alterations 0$ 0$ 0$ 216,291$ 0$ (216,291) -100%32127 - Gullo Student Space Repurpose and Renovation 0 500,000 14,901 500,000 485,100 (14,900) -3%32128 - Physical Education Accessibility Improvements 0 500,000 0 500,000 500,000 0 0%32130 - EVC Fieldhouse Repairs 0 700,000 0 700,000 700,000 0 0%32132 - Student Services Center 0 1,325,000 0 1,325,000 1,325,000 0 0%32134 - Language Arts Building 0 725,000 0 725,000 725,000 0 0%32307 - Small Capital Repairs 0 1,639,507 0 1,639,507 1,639,507 0 0%32315 - Parking Lot Remediation- Phase II 0 2,500,000 26,224 2,500,000 2,473,776 (26,224) -1%32316 - Campus-wide Storm Water Pollution Prevention Plan 0 2,000,000 0 2,000,000 1,000,000 (1,000,000) -50%32319 - EVC Utility Updating & Mapping 0 216,291 0 0 277,305 277,305 32602 - Group II Equipment 0 500,000 0 500,000 500,000 0 0%32702 - IT Infrastructure Improvements 0 750,000 0 750,000 750,000 0 0%32703 - Technology Upgrades 0 17,403 0 17,403 17,403 0 0%

Subtotal Evergreen Valley College Project List 0$ 11,373,201$ 41,125$ 11,373,201$ 10,393,091$ (980,110)$ -9%

TOTAL EXPENSES 0$ 11,373,201$ 41,125$ 11,373,201$ 10,393,091$ (980,110)$ -9%

TOTAL BUDGET REQUIREMENTS 0$ 11,373,201$ 41,125$ 11,373,201$ 10,393,091$ (980,110)$ -9%


%INCREASE

(DECREASE)

Page 109

46 - GENERAL OBLIGATION BOND - MEASURE X 2016 SERIES A-1


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$ 46,000,000$ 46,037,942$ 37,942$ 0%

48 - Revenues


48942 - Future Sale of Bonds 0$ 46,000,000$ 0$ 0$ 0$ 0$

TOTAL REVENUES 0$ 46,000,000$ 46,055,169$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 46,000,000$ 46,055,169$ 46,000,000$ 46,037,942$ 37,942$ 0%

5 - Expenses

San Jose City College Project List31137 - Property Acquisition 0$ 10,000,000$ 15,430$ 10,000,000$ 9,984,570$ (15,430)$ 0%

Subtotal San Jose City College Project List 0$ 10,000,000$ 15,430$ 10,000,000$ 9,984,570$ (15,430)$ 0%

Evergreen Valley College Project List32138 - Kinesiology, Physical Education and Aquatics (Bldg. #3) 0$ 7,000,000$ 1,797$ 7,000,000$ 6,998,203$ (1,797)$ 0%

Subtotal Evergreen Valley College Project List 0$ 7,000,000$ 1,797$ 7,000,000$ 6,998,203$ (1,797)$ 0%

District Office and Districtwide Project List39625 - Ground Lease Debt Relief (15+ years) 0$ 8,100,000$ 0$ 8,100,000$ 8,100,000$ 0$ 0%39706 - Technology and Security 0 20,000,000 0 20,000,000 20,000,000 0 0%

Subtotal District Office and Districtwide Project List 0$ 28,100,000$ 0$ 28,100,000$ 28,100,000$ 0$ 0%

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 450,000$ 0$ 450,000$ 450,000$ 0$ 0%39999 - Election/Legal/EIR/DO Labor and Related 0 450,000 0 450,000 450,000 0 0%

Subtotal Project Administration - Non-Personnel 0$ 900,000$ 0$ 900,000$ 900,000$ 0$ 0%

TOTAL EXPENSES 0$ 46,000,000$ 17,227$ 46,000,000$ 45,982,773$ (17,227)$ 0%

TOTAL BUDGET REQUIREMENTS 0$ 46,000,000$ 17,227$ 46,000,000$ 45,982,773$ (17,227)$ 0%

Estimated Ending Fund Balance, June 30th 0$ 0$ 46,037,942$ 0$ 55,169$ 55,169$


%INCREASE

(DECREASE)

Page 110



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues


48942 - Future Sale of Bonds 0$ 46,000,000$ 0$ 0$ 0$ 0$

TOTAL REVENUES 0$ 46,000,000$ 46,055,169$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 46,000,000$ 46,055,169$ 46,000,000$ 46,055,169$ 55,169$ 0%

5 - Expenses

District Office and Districtwide Project List39625 - Ground Lease Debt Relief (15+ years) 0$ 8,100,000$ 0$ 8,100,000$ 8,100,000$ 0$ 0%39706 - Technology and Security 0 20,000,000 0 20,000,000 20,000,000 0 0%

Subtotal District Office and Districtwide Project List 0$ 28,100,000$ 0$ 28,100,000$ 28,100,000$ 0$ 0%

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 450,000$ 0$ 450,000$ 450,000$ 0$ 0%39999 - Election/Legal/EIR/DO Labor and Related 0 450,000 0 450,000 450,000 0 0%

Subtotal Project Administration - Non-Personnel 0$ 900,000$ 0$ 900,000$ 900,000$ 0$ 0%

TOTAL EXPENSES 0$ 29,000,000$ 0$ 29,000,000$ 29,000,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 0$ 29,000,000$ 0$ 29,000,000$ 29,000,000$ 0$ 0%


%INCREASE

(DECREASE)

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FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31137 - Property Acquisition 0$ 10,000,000$ 15,430$ 10,000,000$ 9,984,570$ (15,430)$ 0%

Subtotal San Jose City College Project List 0$ 10,000,000$ 15,430$ 10,000,000$ 9,984,570$ (15,430)$ 0%

TOTAL EXPENSES 0$ 10,000,000$ 15,430$ 10,000,000$ 9,984,570$ (15,430)$ 0%



%INCREASE

(DECREASE)

Page 112



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FY 2017-2018ACTUAL


BUDGET



5 - Expenses

Evergreen Valley College Project List32138 - Kinesiology, Physical Education and Aquatics (Bldg. #3) 0$ 7,000,000$ 1,797$ 7,000,000$ 6,998,203$ (1,797)$ 0%

Subtotal Evergreen Valley College Project List 0$ 7,000,000$ 1,797$ 7,000,000$ 6,998,203$ (1,797)$ 0%

TOTAL EXPENSES 0$ 7,000,000$ 1,797$ 7,000,000$ 6,998,203$ (1,797)$ 0%



%INCREASE

(DECREASE)

Page 113

47 - GENERAL OBLIGATION BOND - MEASURE X 2016 SERIES B


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$ 0$ 0$ 0$

48 - Revenues

48942 - Future Sale of Bonds 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

TOTAL REVENUES 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

TOTAL BUDGET RESOURCES 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

5 - Expenses

San Jose City College Project List31122 - Group II Equipment 0$ 2,260,934$ 0$ 2,260,934$ 2,260,934$ 0$ 0%31129 - New Maintenance and Operations Building 0 3,690,500 0 0 651,514 651,514 31130 - Theater Accessibility and Entrance Improvements 0 2,000,000 0 2,000,000 2,000,000 0 0%31132 - New CTE Building 0 68,586,512 0 68,586,512 68,586,512 0 0%31199 - Campus Contingency - San Jose City 0 209,594,596 0 212,189,693 209,594,596 (2,595,097) -1%31304 - Small Capital Repairs 0 3,899,288 0 3,899,288 3,899,288 0 0%31310 - Door Hardware Upgrades 0 0 0 0 800,000 800,000

Subtotal San Jose City College Project List 0$ 290,031,830$ 0$ 288,936,427$ 287,792,844$ (1,143,583)$ 0%

Evergreen Valley College Project List32132 - Student Services Center 0$ 63,675,000$ 0$ 63,675,000$ 63,675,000$ 0$ 0%32134 - Language Arts Building 0 46,775,000 0 46,775,000 46,775,000 0 0%32138 - Kinesiology, Physical Education and Aquatics (Bldg. #3) 0 60,000,000 0 60,000,000 60,000,000 0 0%32299 - Campus Contingency - Evergreen 0 121,086,762 0 122,243,179 121,086,762 (1,156,417) -1%32316 - Campus-wide Storm Water Pollution Prevention Plan 0 0 0 0 1,000,000 1,000,000 32317 - Parking Lot Remediation- Phase III 0 2,000,000 0 2,000,000 2,000,000 0 0%32319 - EVC Utility Updating & Mapping 0 61,014 0 0 0 0 32602 - Group II Equipment 0 600,000 0 600,000 600,000 0 0%32702 - IT Infrastructure Improvements 0 2,000,000 0 2,000,000 2,000,000 0 0%

Subtotal Evergreen Valley College Project List 0$ 296,197,776$ 0$ 297,293,179$ 297,136,762$ (156,417)$ 0%

District Services and Districtwide Project List39302 - Demolition of San Felipe DO and South Bay Academy 0$ 1,500,000$ 0$ 1,500,000$ 2,350,000$ 850,000$ 57%39399 - District & Districtowide Contingency 0 10,120,395 0 10,120,395 10,120,395 0 0%39699 - Program Contingency 0 11,600,000 0 0 11,600,000 11,600,000 39706 - Technology and Security 0 47,000,000 0 47,000,000 48,000,000 1,000,000 2%

Subtotal District Services and District-Wide Projects List 0$ 70,220,395$ 0$ 58,620,395$ 72,070,395$ 13,450,000$ 23%

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 3,000,000$ 0$ 3,000,000$ 3,000,000$ 0$ 0%39999 - Election/Legal/EIR/DO Labor and Related 0 3,550,000 0 3,550,000 3,000,000 (550,000) -15%

Subtotal Project Administration - Non-Personnel 0$ 6,550,000$ 0$ 6,550,000$ 6,000,000$ (550,000)$ -8%


%INCREASE

(DECREASE)

Page 114



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




%INCREASE

(DECREASE)TOTAL EXPENSES 0$ 663,000,001$ 0$ 651,400,001$ 663,000,001$ 11,600,000$ 2%

39699 - Program Wide Catastrophic Contingency 0$ 0$ 0$ 11,600,000$ 0$ (11,600,000)$ (1)$

TOTAL BUDGET REQUIREMENTS 0$ 663,000,001$ 0$ 663,000,001$ 663,000,001$ 0$ 0%

Estimated Ending Fund Balance, June 30th 0$ (1)$ 0$ (1)$ (1)$ 0$ 0%

Page 115



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenues

48942 - Future Sale of Bonds 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

TOTAL REVENUES 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

TOTAL BUDGET RESOURCES 0$ 663,000,000$ 0$ 663,000,000$ 663,000,000$ 0$ 0%

5 - Expenses

District Services and Districtwide Project List39302 - Demolition of San Felipe DO and South Bay Academy 0$ 1,500,000$ 0$ 0$ 2,350,000$ 2,350,000$ 39399 - District & Districtowide Contingency 0 10,120,395 0 10,120,395 10,120,395 0 0%39699 - Program Contingency 0 11,600,000 0 0 11,600,000 11,600,000 39706 - Technology and Security 0 47,000,000 0 47,000,000 48,000,000 1,000,000 2%

Subtotal District Services and District-Wide Projects List 0$ 70,220,395$ 0$ 57,120,395$ 72,070,395$ 14,950,000$ 26%

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 3,000,000$ 0$ 3,000,000$ 3,000,000$ 0$ 0%39999 - Election/Legal/EIR/DO Labor and Related 0 3,550,000 0 3,550,000 3,000,000 (550,000) -15%

Subtotal Project Administration - Non-Personnel 0$ 6,550,000$ 0$ 6,550,000$ 6,000,000$ (550,000)$ -8%

TOTAL EXPENSES 0$ 76,770,395$ 0$ 63,670,395$ 78,070,395$ 14,400,000$ 23%

39699 - Program Wide Catastrophic Contingency 0$ 0$ 0$ 11,600,000$ 0$ (11,600,000)$ -100%

TOTAL BUDGET REQUIREMENTS 0$ 76,770,395$ 0$ 75,270,395$ 78,070,395$ 2,800,000$ 4%


%INCREASE

(DECREASE)

Page 116



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

District Services and Districtwide Project List39302 - Demolition of San Felipe DO and South Bay Academy 0$ 0$ 0$ 1,500,000$ 0$ (1,500,000)$ -100%

Subtotal District Services and District-Wide Projects List 0$ 0$ 0$ 1,500,000$ 0$ (1,500,000)$ -100%

TOTAL EXPENSES 0$ 0$ 0$ 1,500,000$ 0$ (1,500,000)$ -100%

TOTAL BUDGET REQUIREMENTS 0$ 0$ 0$ 1,500,000$ 0$ (1,500,000)$ -100%


%INCREASE

(DECREASE)

Page 117



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

San Jose City College Project List31122 - Group II Equipment 0$ 2,260,934$ 0$ 2,260,934$ 2,260,934$ 0$ 0%31129 - New Maintenance and Operations Building 0 3,690,500 0 0 651,514 651,514 31130 - Theater Accessibility and Entrance Improvements 0 2,000,000 0 2,000,000 2,000,000 0 0%31132 - New CTE Building 0 68,586,512 0 68,586,512 68,586,512 0 0%31199 - Campus Contingency - San Jose City 0 209,594,596 0 212,189,693 209,594,596 (2,595,097) -1%31304 - Small Capital Repairs 0 3,899,288 0 3,899,288 3,899,288 0 0%31310 - Door Hardware Upgrades 0 0 0 0 800,000 800,000

Subtotal San Jose City College Project List 0$ 290,031,830$ 0$ 288,936,427$ 287,792,844$ (1,143,583)$ 0%

TOTAL EXPENSES 0$ 290,031,830$ 0$ 288,936,427$ 287,792,844$ (1,143,583)$ 0%

TOTAL BUDGET REQUIREMENTS 0$ 290,031,830$ 0$ 288,936,427$ 287,792,844$ (1,143,583)$ 0%


%INCREASE

(DECREASE)

Page 118



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



5 - Expenses

Evergreen Valley College Project List32132 - Student Services Center 0$ 63,675,000$ 0$ 63,675,000$ 63,675,000$ 0$ 0%32134 - Language Arts Building 0 46,775,000 0 46,775,000 46,775,000 0 0%32138 - Kinesiology, Physical Education and Aquatics (Bldg. #3) 0 60,000,000 0 60,000,000 60,000,000 0 0%32299 - Campus Contingency - Evergreen 0 121,086,762 0 122,243,179 121,086,762 (1,156,417) -1%32316 - Campus-wide Storm Water Pollution Prevention Plan 0 0 0 0 1,000,000 1,000,000 32317 - Parking Lot Remediation- Phase III 0 2,000,000 0 2,000,000 2,000,000 0 0%32319 - EVC Utility Updating & Mapping 0 61,014 0 0 0 0 32602 - Group II Equipment 0 600,000 0 600,000 600,000 0 0%32702 - IT Infrastructure Improvements 0 2,000,000 0 2,000,000 2,000,000 0 0%

Subtotal Evergreen Valley College Project List 0$ 296,197,776$ 0$ 297,293,179$ 297,136,762$ (156,417)$ 0%

TOTAL EXPENSES 0$ 296,197,776$ 0$ 297,293,179$ 297,136,762$ (156,417)$ 0%

TOTAL BUDGET REQUIREMENTS 0$ 296,197,776$ 0$ 297,293,179$ 297,136,762$ (156,417)$ 0%


%INCREASE

(DECREASE)

Page 119

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUNDS

Cafeteria Fund 70

The Cafeteria Fund includes commission from food services vendors and costs associated with support of the food services operations at the colleges. The ending fund balance for FY2017-2018 ($40,303) is mostly budgeted in contingency to remedy any unforeseen expenditures during the fiscal year.

Child Development Fund 72

The Child Development Fund represents the operation of the SJCC Child Development Center, which was closed beginning FY2011-2012. The Child Development Fund was augmented by the Unrestricted General Fund 10 to support operations in FY2010-2011 by $211,902. There was no activity in FY2016-2017 or FY2017-2018; however, it is anticipated that the $452,353 revenues and expenditures budgeted in FY2018-2019 represent a pass-through to a third-party vendor to provide services during the center’s closure.

In FY2011-2012 through FY2014-2015, San Jose City College elected to exercise the ability to transfer funding from one categorical program to another (known as flexibility) by transferring $34,308 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS).

Page 120

70 - CAFETERIA FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




488 - Local Revenue

48890 - Other Local Income 75,000$ 75,000$ 76,042$ 75,000$ 75,000$ 0$ 0%

TOTAL LOCAL REVENUES 75,000$ 75,000$ 76,042$ 75,000$ 75,000$ 0$ 0%


5 - Expenses

52 - Classified Salaries 31,313$ 31,313$ 21,168$ 31,026$ 32,829$ 1,803 6%53 - Employee Benefits 20,689 20,689 8,736 28,214 28,646 432 2%54 - Supplies and Materials 2,500 2,500 1,199 2,500 2,500 0 0%55 - Other Operating Exp & Serv 37,730 29,181 17,854 26,201 26,201 0 0%56 - Capital Outlay 59,460 75,701 75,591 0 0 57 - Contingency 12,118 4,426 0 16,893 25,127 8,234 49%

TOTAL EXPENSES 163,810$ 163,810$ 124,548$ 104,834$ 115,303$ 10,469$ 10%


Estimated Ending Fund Balance, June 30th (1)$ (1)$ 40,303$ 0$ 0$ 0$

%INCREASE

(DECREASE)


Page 121

72 - CHILD DEVELOPMENT


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenues

486 - State Revenue 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081$ 7%

TOTAL REVENUES 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081$ 7%

TOTAL BUDGET RESOURCES 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081$ 7%

5 - Expenses

55 - Other Operating Exp & Serv 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081 7%

TOTAL EXPENSES 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081$ 7%

TOTAL BUDGET REQUIREMENTS 452,353$ 511,352$ 0$ 452,353$ 483,434$ 31,081$ 7%

Estimated Ending Fund Balance, June 30th 0$ 0$ 0$ 0$ 0$ 0$

%INCREASE

(DECREASE)

FY 2018-2019 Adopted BudgetSAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

Page 122

INTERNAL SERVICE FUND

INTERNAL SERVICE FUND

Self-Insurance Fund 61

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

Page 123

61 - SELF INSURANCE


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenue

488 - Local Revenue 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%

TOTAL LOCAL REVENUES 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%

TOTAL BUDGET RESOURCES 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%

5 - Expenses

55 - Other Operating Exp & Serv 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%

TOTAL EXPENSES 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 1,250,000$ 1,250,000$ 1,101,111$ 1,250,000$ 1,250,000$ 0$ 0%


%INCREASE

(DECREASE)


Page 124

elmoFIDUCIARY FUNDS

FIDUCIARY FUNDS

Financial Aid Fund 48

The Financial Aid Fund tracks the District’s disbursements associated with financial aid. The fund is reimbursed by the Federal and State governments as disbursements are made. The FY2018-2019 Adopted Budget anticipates disbursements totaling $11.1 million for students attending San Jose City College (up from the $8 million disbursed in FY2017-2018) and disbursements totaling $14.6 million for students attending Evergreen Valley College (up from the $13.7 million disbursed in FY2017-2018).

Programs associated with this fund are as follows:

Federal

• Pell • SEOG • Direct Loans

State

• Cal Grant

Scholarship Fund 96

The Scholarship Fund tracks the disbursements associated with student scholarships. The FY2018-2019 Adopted Budget anticipates awarding $220,000 to students attending San Jose City College (up from the $187,593 disbursed in FY2017-2018) and $166,000 to students attending Evergreen Valley College (down from the $177,011 disbursed in FY2017-2018).

Page 125

48 - STUDENT FINANCIAL AID FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenue

481 - Federal Revenue 24,491,257$ 24,527,257$ 20,257,695$ 24,491,257$ 24,491,257$ 0$ 0%486 - State Revenue 1,100,450 1,100,450 1,426,946 1,100,450 1,100,450 0 0%

TOTAL REVENUES 25,591,707$ 25,627,707$ 21,684,641$ 25,591,707$ 25,591,707$ 0$ 0%

489 - Interfund Transfer In

489 - Interfund Transfer In (From Fund 10) 109,455$ 28,943$ 53,127$ 87,564$ 87,564$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 109,455$ 28,943$ 53,127$ 87,564$ 87,564$ 0$ 0%


5 - Expenses

52 - Classified Salaries 64,994$ 44,817$ 24,485$ 51,859$ 51,859$ 0$ 0%

Financial Aid Programs10501 - Pell 21,421,040$ 21,421,040$ 18,510,171$ 21,421,040$ 21,421,040$ 0$ 0%10502 - SEOG 780,678 756,343 824,130 771,922 771,922 0 0%10503 - Direct Loan 2,334,000 2,334,000 951,411 2,334,000 2,334,000 0 0%22001 - Cal Grant 1,100,450 1,100,450 1,427,571 1,100,450 1,100,450 0 0%

TOTAL INTERFUND TRANSFERS OUT 25,701,162$ 25,656,650$ 21,737,768$ 25,679,271$ 25,679,271$ 0$ 0%



%INCREASE

(DECREASE)


Page 126



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenue

481 - Federal Revenue 10,763,000$ 10,799,000$ 7,555,662$ 10,763,000$ 10,763,000$ 0$ 0%486 - State Revenue 339,100 339,100 435,317 339,100 339,100 0 0%

TOTAL REVENUES 11,102,100$ 11,138,100$ 7,990,979$ 11,102,100$ 11,102,100$ 0$ 0%


489 - Interfund Transfer In (From Fund 10) 0$ 0$ 24,184$ 0$ 0$ 0$

TOTAL INTERFUND TRANSFER IN 0$ 0$ 24,184$ 0$ 0$ 0$


5 - Expenses

52 - Classified Salaries 27,483$ 29,197$ 8,495$ 27,483$ 27,483$ 0 0%

Financial Aid Programs10501 - Pell 8,892,660$ 8,892,660$ 6,604,982$ 8,892,660$ 8,892,660$ 0 0%10502 - SEOG 342,857 377,143 445,330 342,857 342,857 0 0%10503 - Direct Loan 1,500,000 1,500,000 520,414 1,500,000 1,500,000 0 0%22001 - Cal Grant 339,100 339,100 435,942 339,100 339,100 0 0%



%INCREASE

(DECREASE)


Page 127



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$

48 - Revenue

481 - Federal Revenue 13,728,257$ 13,728,257$ 12,702,033$ 13,728,257$ 13,728,257$ 0$ 0%486 - State Revenue 761,350 761,350 991,629 761,350 761,350 0 0%

TOTAL REVENUES 14,489,607$ 14,489,607$ 13,693,662$ 14,489,607$ 14,489,607$ 0$ 0%


489 - Interfund Transfer In (From Fund 10) 109,455$ 28,943$ 28,943$ 87,564$ 87,564$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 109,455$ 28,943$ 28,943$ 87,564$ 87,564$ 0$ 0%


5 - Expenses

52 - Classified Salaries 37,511$ 15,620$ 15,990$ 24,376$ 24,376$ 0$ 0%

Financial Aid Programs10501 - Pell 12,528,380$ 12,528,380$ 11,905,189$ 12,528,380$ 12,528,380$ 0$ 0%10502 - SEOG 437,821 379,200 378,800 429,065 429,065 0 0%10503 - Direct Loan 834,000 834,000 430,997 834,000 834,000 0 0%22001 - Cal Grant 761,350 761,350 991,629 761,350 761,350 0 0%



%INCREASE

(DECREASE)


Page 128

96 - SCHOLARSHIPS AND LOAN AGENCY


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenue

488 - Local Revenue 366,000$ 366,000$ 364,604$ 366,000$ 386,000$ 20,000$ 5%

TOTAL REVENUES 366,000$ 366,000$ 364,604$ 366,000$ 386,000$ 20,000$ 5%


5 - Expenses

Scholarships32409 - Internal Scholarships Foundation 132,000$ 132,000$ 115,612$ 132,000$ 132,000$ 0$ 0%32410 - Internal Scholarships ASB 44,000 44,000 28,269 44,000 44,000 0 0%32411 - External Scholarships 190,000 190,000 220,723 190,000 210,000 20,000 11%

TOTAL EXPENSES 366,000$ 366,000$ 364,604$ 366,000$ 386,000$ 20,000$ 5%




%INCREASE

(DECREASE)

Page 129



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



48 - Revenue

488 - Local Revenue 200,000$ 200,000$ 187,593$ 200,000$ 220,000$ 20,000$ 10%

TOTAL REVENUES 200,000$ 200,000$ 187,593$ 200,000$ 220,000$ 20,000$ 10%


5 - Expenses

Scholarships32409 - Internal Scholarships Foundation 100,000$ 100,000$ 82,750$ 100,000$ 100,000$ 0 0%32410 - Internal Scholarships ASB 20,000 20,000 5,800 20,000 20,000 0 0%32411 - External Scholarships 80,000 80,000 99,043 80,000 100,000 20,000 25%

TOTAL EXPENSES 200,000$ 200,000$ 187,593$ 200,000$ 220,000$ 20,000$ 10%



%INCREASE

(DECREASE)

Page 130



ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$ 0$

48 - Revenue

488 - Local Revenue 166,000$ 166,000$ 177,011$ 166,000$ 166,000$ 0$ 0%

TOTAL REVENUES 166,000$ 166,000$ 177,011$ 166,000$ 166,000$ 0$ 0%


5 - Expenses

Scholarships32409 - Internal Scholarships Foundation 32,000$ 32,000$ 32,862$ 32,000$ 32,000$ 0 0%32410 - Internal Scholarships ASB 24,000 24,000 22,469 24,000 24,000 0 0%32411 - External Scholarships 110,000 110,000 121,680 110,000 110,000 0 0%

TOTAL EXPENSES 166,000$ 166,000$ 177,011$ 166,000$ 166,000$ 0$ 0%



%INCREASE

(DECREASE)

Page 131

OPEB-RELATED FUNDS

OPEB-RELATED FUNDS

OPEB Trust Fund 75

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

The “other operating expenses and services” budgeted for FY2018-2019 represent fees associated with Benefit Trust as the Discretionary Trustee for asset and fiduciary management and investment policy development, and to Futuris Trust as Program Coordinator for the District. Annual earnings fluctuate due to market conditions. See below for annualized earnings (losses):

• FY2009-2010 $6,314,649 • FY2010-2011 $9,123,789 • FY2011-2012 ($1,200,297) • FY2012-2013 $5,362,612 • FY2013-2014 $7,512,322 • FY2014-2015 $ 449,951 • FY2015-2016 $ 57,483 • FY2016-2017 $5,815,202 • FY2017-2018 $3,660,036 • FY2018-2019* $3,971,140

*estimated

Retiree Benefit Fund 81

The Retiree Benefit Fund was established to record land lease payments from the Evergreen Marketplace II retail development and to begin accumulating resources to offset the long-term retiree medical benefit liability. Once the OPEB Bonds were sold and the Trust Fund was established, this fund was used to accept the transfer in from the OPEB Trust Fund 75 to pay retiree medical benefits, which were $4,164,054 in FY2017-2018 and are anticipated to be $4,142,926 in FY2018-2019.

Page 132

Long-Term OPEB Debt Fund 85

The Long-Term OPEB Debt Fund pays the debt service to the OPEB bondholders. The Unrestricted General Fund 10 started making significant transfers in to this fund beginning in FY2012-2013 to support this on-going debt service. On March 13, 2012, the Board of Trustees authorized the remarketing of the OPEB bonds, which decreased the anticipated debt service obligation from the Unrestricted General Fund 10 by $325,400 in FY2012-2013 from $1,108,580 to $783,180. The debt service obligation from the Unrestricted General Fund 10 increased from $783,180 in FY2012-2013 to $1,958,052 in FY2013-2014 and $1,953,150 in FY2014-2015 as the fund balance in Fund 81 is depleted. The debt service obligation from the Unrestricted General Fund 10 was $1,864,732 in FY2015-2016, was $1,867,367 in FY2016-2017, was $1,876,933 in FY2017-2018, and is anticipated to be $1,883,760 in FY2018-2019.

Page 133

Fund 85 - Long Term Debt - OPEB

-Pays debt service.

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

Estimated Debt Schedule:

Fiscal Capitalized TotalYear Interest Fund Fund 81 Fund 10 Debt Service

2010-2014* 3,535,415$ 5,374,358$ 2,715,464$ 11,625,237$ 2015-2019* - 2,904,161 9,423,306 12,327,4672019-2020 - 593,782 1,888,304 2,482,0862020-2021 - 593,782 1,879,216 2,472,9982021-2022 - 593,782 1,883,760 2,477,5422022-2023 - 593,782 2,065,704 2,659,4862023-2024 - 593,782 2,151,748 2,745,5302025-2029* - 3,433,000 11,682,224 15,115,2242030-2034* - 3,433,000 14,307,813 17,740,8132035-2039* - 3,966,700 17,227,338 21,194,0382040-2044* - 4,580,455 20,983,243 25,563,698

3,535,415$ 26,660,584$ 86,208,120$ 116,404,119$

* Five-Year Increments

OPEB BOND FLOW CHART Flow Chart Illustrating Relationships Between Funds

Fund 81 - Retiree Benefit Fund

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

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

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

Fund 10 - General Fund

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

Fund 75 - OPEB Trust Fund

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

- Receive monthly interest income from Bond.

- Receive monthly dividend income from Bond.

- Pay monthly bank fees.

- Pay consultant fees associated with Bond Administration as needed.

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

Page 134

75 - OPEB TRUST FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 45,591,545$ 45,591,545$ 45,591,545$ 44,997,974$ 44,997,974$ 0$ 0%

488 - Local Revenue

48861 - Dividend Income 736,641$ 736,641$ 1,841,442$ 2,261,297$ 1,997,965$ (263,332) -12%48862 - Other Investment Income 142,594 142,594 0 0 0 0 48863 - Realized Gain/(Losses) 1,306,873 1,306,873 279,479 82,203 303,235 221,032 269%48864 - Unrealized Apprec/(Deprec) 1,341,978 1,341,978 1,539,115 1,920,849 1,669,940 (250,909) -13%

TOTAL LOCAL REVENUES 3,528,086$ 3,528,086$ 3,660,036$ 4,264,349$ 3,971,140$ (293,209)$ -7%


5 - Expenses

55 - Other Operating Exp & Serv 217,563$ 217,563$ 94,664$ 256,020$ 249,462$ (6,558)$ -3%

TOTAL EXPENSES 217,563$ 217,563$ 94,664$ 256,020$ 249,462$ (6,558)$ -3%


573 - Interfund Transfers Out (to Fund 81) 4,416,505$ 4,416,505$ 4,158,943$ 4,380,000$ 4,142,926$ (237,074)$ -5%

TOTAL INTERFUND TRANSFERS OUT 4,416,505$ 4,416,505$ 4,158,943$ 4,380,000$ 4,142,926$ (237,074)$ -5%


Estimated Ending Fund Balance, June 30th 44,485,563$ 44,485,563$ 44,997,974$ 44,626,303$ 44,576,726$ (49,577)$ 0%

%INCREASE

(DECREASE)


Page 135

81 - RETIREE BENEFIT FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 5,111$ 5,111$ 5,111$ 0$ 0$ 0$

48 - Revenue

488 - Local Revenue 593,782$ 593,782$ 593,782$ 593,782$ 593,782$ 0$ 0%

TOTAL REVENUES 593,782$ 593,782$ 593,782$ 593,782$ 593,782$ 0$ 0%


489 - Interfund Transfer In (from Fund 75) 4,416,505$ 4,416,505$ 4,158,943$ 4,380,000$ 4,142,926$ (237,074)$ -5%

TOTAL INTERFUND TRANSFER IN 4,416,505$ 4,416,505$ 4,158,943$ 4,380,000$ 4,142,926$ (237,074)$ -5%


5 - Expenses

537 - Retiree Benefits 4,421,615$ 4,421,615$ 4,164,054$ 4,380,000$ 4,142,926$ (237,074)$ -5%

TOTAL EXPENSES 4,421,615$ 4,421,615$ 4,164,054$ 4,380,000$ 4,142,926$ (237,074)$ -5%





FY 2018-2019 Adopted Budget

%INCREASE

(DECREASE)

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

Page 136

85 - LONG TERM DEBT OPEB FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 19,224$ 19,224$ 19,224$ 18,785$ 18,785$ 0$ 0%

48 - Revenue

488 - Local Revenue 0$ 0$ 150$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 150$ 0$ 0$ 0$


489 - Interfund Transfer (from Fund 10 & 81) 2,477,542$ 2,477,542$ 2,470,715$ 2,477,542$ 2,477,542$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 2,477,542$ 2,477,542$ 2,470,715$ 2,477,542$ 2,477,542$ 0$ 0%


5 - Expenses

571 - Debt Retirement 2,477,542$ 2,477,542$ 2,471,304$ 2,477,542$ 2,477,542$ 0$ 0%

TOTAL EXPENSES 2,477,542$ 2,477,542$ 2,471,304$ 2,477,542$ 2,477,542$ 0$ 0%


Estimated Ending Fund Balance, June 30th 19,224$ 19,224$ 18,785$ 18,785$ 18,785$ 0$ 0%

%INCREASE

(DECREASE)


Page 137

LONG TERMDEBT FUNDS

LONG-TERM DEBT FUNDS

Funds 83, 84, 86, and 87

The Long-Term Debt Funds track the debt-service associated with the Measure I, Measure G – 2004, Measure G – 2010, and Measure X Bonds. Revenues are derived from interest earnings and real property tax assessments and are used exclusively for the retirement of the debt associated with the bonds.

Page 138

83 - L/T DEBT GO BOND MEASURE I FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenue

486 - State Revenue 62,918$ 62,918$ 63,943$ 63,000$ 62,431$ (569)$ -1%488 - Local Revenue 11,803,903 11,803,903 12,573,339 7,765,630 12,532,217 4,766,587 61%

TOTAL REVENUES 11,866,821$ 11,866,821$ 12,637,282$ 7,828,630$ 12,594,648$ 4,766,018$ 61%


5 - Expenses

558 - Other Services 2,000$ 2,000$ 880$ 880$ 2,000$ 1,120$ 127%571 - Debt Retirement 11,798,625 11,798,625 11,798,625 12,396,000 12,396,000 0 0%

TOTAL EXPENSES 11,800,625$ 11,800,625$ 11,799,505$ 12,396,880$ 12,398,000$ 1,120$ 0%


Estimated Ending Fund Balance, June 30th 12,209,627$ 12,209,627$ 12,981,208$ 7,641,375$ 13,177,856$ 5,536,481$ 72%

%INCREASE

(DECREASE)


Page 139

84 - L/T DEBT GO BOND MEASURE G 2004 FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET




48 - Revenue

486 - State Revenue 54,157$ 54,157$ 55,160$ 60,000$ 50,577$ (9,423)$ -16%488 - Local Revenue 10,885,491 10,885,491 11,417,801 16,801,723 10,810,230 (5,991,493) -36%

TOTAL REVENUES 10,939,648$ 10,939,648$ 11,472,961$ 16,861,723$ 10,860,807$ (6,000,916)$ -36%

TOTAL BUDGET RESOURCES 19,791,369$ 19,791,369$ 20,324,682$ 24,643,929$ 19,176,966$ (5,466,963)$ -22%

5 - Expenses

558 - Other Services 4,000$ 4,000$ 3,360$ 2,760$ 4,000$ 1,240$ 45%571 - Debt Retirement 12,005,163 12,005,163 12,005,163 11,484,188 11,484,188 0 0%

TOTAL EXPENSES 12,009,163$ 12,009,163$ 12,008,523$ 11,486,948$ 11,488,188$ 1,240$ 0%


Estimated Ending Fund Balance, June 30th 7,782,206$ 7,782,206$ 8,316,159$ 13,156,981$ 7,688,778$ (5,468,203)$ -42%

%INCREASE

(DECREASE)


Page 140

86 - L/T DEBT GO BOND MEASURE G 2010 FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 11,274,383$ 11,274,383$ 11,274,383$ 7,948,147$ 9,567,986$ 1,619,839$ 20%

48 - Revenue


TOTAL REVENUES 9,257,083$ 9,257,083$ 10,876,662$ 12,112,944$ 10,527,050$ (1,585,894)$ -13%


5 - Expenses

558 - Other Services 4,000$ 4,000$ 3,740$ 2,750$ 4,000$ 1,250$ 45%571 - Debt Retirement 12,579,319 12,579,319 12,579,319 12,805,744 12,805,744 0 0%

TOTAL EXPENSES 12,583,319$ 12,583,319$ 12,583,059$ 12,808,494$ 12,809,744$ 1,250$ 0%


Estimated Ending Fund Balance, June 30th 7,948,147$ 7,948,147$ 9,567,986$ 7,252,597$ 7,285,292$ 32,695$ 0%


%INCREASE

(DECREASE)

Page 141

87 - L/T DEBT GO BOND MEASURE X FUND


ADOPTEDBUDGET


FY 2017-2018ACTUAL


BUDGET



Beginning Fund Balance, July 1st 0$ 0$ 0$ 26,869,622$ 26,869,622$

48 - Revenue


TOTAL REVENUES 24,415,362$ 24,415,362$ 26,869,622$ 52,771,031$ 25,901,668$ (26,869,363)$ -51%


5 - Expenses

558 - Other Services 1,000$ 1,000$ 0$ 1,000$ 2,000$ 1,000$ 100%571 - Debt Retirement 0 0 0 25,594,389 25,772,932 178,543 1%

TOTAL EXPENSES 1,000$ 1,000$ 0$ 25,595,389$ 25,774,932$ 179,543$ 1%

TOTAL BUDGET REQUIREMENTS 1,000$ 1,000$ 0$ 25,595,389$ 25,774,932$ 179,543$ 1%

Estimated Ending Fund Balance, June 30th 24,414,362$ 24,414,362$ 26,869,622$ 27,175,642$ 26,996,358$ (179,284)$ -1%


%INCREASE

(DECREASE)

Page 142

APPENDICES

REVENUES

STATE APPORTIONMENTINFLATION FACTOR 1.56% 2.71% 2.57% 2.67%GROWTH (WORKLOAD REDUCTION) 10.03% 1.00% 1.00% 1.00%DEFICIT FACTOR 0.00% 0.00% 0.00% 0.00%BASE ALLOCATION 1.30% 0.00% 0.00% 0.00% 0.00%

PROPERTY TAX GROWTH 2.92% 3.50% 3.50% 3.50%

ENROLLMENT FEERESIDENT $ 46 $ 46 $ 46 $ 46 $ 46 NON-RESIDENT $ 228 $ 233 $ 233 $ 233 $ 233

PARKING FEEPRIMARY TERM $ 45 $ 45 $ 45 $ 45 $ 45 DAILY $ 3 $ 3 $ 3 $ 3 $ 3 TRANSPORTATION $4.50/9 6.50/11 $6.50/11 $6.50/11 $6.50/11

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

LOTTERY INCOME/ESTIMATED FTES $ 146 $ 146 $ 151 $ 151 $ 151

FY 2017-2018ADOPTED BUDGET


BUDGET


FY 2019-2020ESTIMATED

ASSUMPTIONS


BUDGET ASSUMPTIONS


ASSUMPTIONS

2.71%4.99%0.00%

4.39%

Page 143



BUDGET



ASSUMPTIONS


BUDGET ASSUMPTIONS


ASSUMPTIONS

EXPENDITURES

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

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

VACANT POSITIONS (DEFAULT)FACULTY

CLASSIFICATIONVALUE

CLASSIFIEDCLASSIFICATION

MEDICAL

AVERAGE COST OF ADJUNCT FACULTYCLASSIFICATIONVALUE (SALARY & STATUTORY BENEFITS) $ 58,254 $ 59,128 $ 62,674 $ 62,674 $ 62,674

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

Step 1 of Range

Column III, Step 4 Column III, Step 4 Column III, Step 6 Column III, Step 6 Column III, Step 6 $ 76,309 $ 77,454 $ 88,031 $ 88,031 $ 88,031

Step 1 of Range Step 1 of Range Step 1 of Range Step 1 of RangeBlue Cross

2 PartyBlue Cross

2 PartyBlue Cross

2 PartyBlue Cross

2 PartyBlue Cross

2 Party

Page 144



BUDGET



ASSUMPTIONS


BUDGET ASSUMPTIONS


ASSUMPTIONS

NEGOTIATED SETTLEMENT - CONTRACTUAL OBLIGATIONCERTIFICATED SALARIES - FULL TIME 0.00% 0.00% 0.00% 0.00% 0.00%CERTIFICATED SALARIES - PART TIME 0.00% 0.00% 0.00% 0.00% 0.00%CLASSIFIED SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%MANAGEMENT SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%EXECUTIVE SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

HEALTH AND WELFARE PREMIUMS (CHANGE)BLUE CROSS -8.51% 8.84% 8.84% 5.90% 5.90%KAISER 5.88% 15.50% 15.50% 5.50% 5.50%DENTAL 0.00% 5.00% 0.60% 5.00% 5.00%VISION 0.00% 3.00% 48.50% 3.00% 3.00%EMPLOYEE ASSISTANCE PROGRAM 2.91% 0.00% -100.00% 0.00% 0.00%LONG TERM DISABILITY 0.00% 0.00% 0.00% 0.00% 0.00%LIFE INSURANCE 0.00% 0.00% 0.00% 0.00% 0.00%

STATUTORY EMPLOYEE BENEFITS (RATES)STRS 14.43% 16.28% 16.28% 18.13% 19.10%PERS 15.53% 18.06% 18.06% 20.80% 23.50%SOCIAL SECURITY 6.20% 6.20% 6.20% 6.20% 6.20%MEDICARE 1.45% 1.45% 1.45% 1.45% 1.45%UNEMPLOYMENT INSURANCE 0.20% 0.20% 0.20% 0.20% 0.20%WORKERS' COMPENSATION 1.35% 1.35% 1.48% 1.48% 1.48%

DISCOUNT FACTOR 1.78% 1.65% 1.76% 1.76% 1.76%

HIGH IMPACT PROGRAMS 300,000$ 300,000$ 300,000$ 300,000$ 300,000$

Page 145

Fund DescriptionBeginning

Fund BalanceTotal

RevenueTotal Budget

ResourcesTotal Budget

RequirementsEnding

Fund BalanceUNRESTRICTED GENERAL FUNDS

10 - General Fund 15,307,106$ 125,742,632$ 141,049,738$ 122,681,407$ 18,368,331$ 12 - Financial Stabilization Fund 1,250,000 0 1,250,000 0 1,250,000 14 - Student Success Enhancement Fund 150,000 330,000 480,000 480,000 0 15 - Facility Rental Fund 1,107,915 799,846 1,907,761 1,907,761 0

TOTAL UNRESTRICTED GENERAL FUNDS 17,815,021$ 126,872,478$ 144,687,499$ 125,069,168$ 19,618,331$

RESTRICTED GENERAL FUNDS11 - Parking Fund 0$ 1,524,861$ 1,524,861$ 1,524,861$ 0$ 16 - Comm College Ctr for Econ Mobility 99,614 1,803,691 1,903,305 1,888,844 14,461 17 - Categorical Fund 26,901 39,756,876 39,783,777 39,756,876 26,901 18 - Health Fund 73,795 620,844 694,639 694,638 1

TOTAL RESTRICTED GENERAL FUNDS 200,310$ 43,706,272$ 43,906,582$ 43,865,219$ 41,363$

TOTAL GENERAL FUNDS 18,015,331$ 170,578,750$ 188,594,081$ 168,934,387$ 19,659,694$

OTHER FUNDS36 - Capital Projects Fund 5,313,662 2,990,680 8,304,342 8,304,343 (1) 42 - GO Bond - Measure G 2010 - B 22,156,575 0 22,156,575 21,874,168 282,407 43 - GO Bond - Measure G 2010 - C 21 0 21 0 21 44 - GO Bond - Measure G 2010 - D 26,939,124 0 26,939,124 26,657,905 281,219 45 - GO Bond - Measure X 2016 - A 37,900,634 0 37,900,634 37,853,963 46,671 46 - GO Bond - Measure X 2016 - A-1 46,037,942 0 46,037,942 45,982,773 55,169 47 - GO Bond - Measure X 2016 - B 0 663,000,000 663,000,000 663,000,001 (1) 48 - Student Financial Aid Fund 0 25,679,271 25,679,271 25,679,271 0 61 - Self Insurance Fund 0 1,250,000 1,250,000 1,250,000 0 70 - Cafeteria Fund 40,303 75,000 115,303 115,303 0 72 - Child Development Fund 0 483,434 483,434 483,434 0 75 - OPEB Trust Fund 44,997,974 3,971,140 48,969,114 4,392,388 44,576,726 81 - L/T Debt Retiree Benefits Fund 0 4,736,708 4,736,708 4,736,708 0 83 - L/T Debt GO Bond - Measure I 12,981,208 12,594,648 25,575,856 12,398,000 13,177,856 84 - L/T Debt GO Bond - Measure G 2004 8,316,159 10,860,807 19,176,966 11,488,188 7,688,778 85 - L/T Debt OPEB Income 18,785 2,477,542 2,496,327 2,477,542 18,785 86 - L/T Debt GO Bond - Measure G 2010 9,567,986 10,527,050 20,095,036 12,809,744 7,285,292 87 - L/T Debt GO Bond - Measure X 2016 26,869,622 25,901,668 52,771,290 25,774,932 26,996,358 96 - Scholarship & Loan Agency 0 386,000 386,000 386,000 0

TOTAL OTHER FUNDS 241,139,995$ 764,933,948$ 1,006,073,943$ 905,664,663$ 100,409,280$

GRAND TOTAL 259,155,326$ 935,512,698$ 1,194,668,024$ 1,074,599,050$ 120,068,974$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTRECAP OF FUND BALANCES

FY 2018-2019 ADOPTED BUDGET

Page 146

Full Time Part Time Academic Classified291,721 177,589 217,191 33,589 84,684 20,505 825,279

35.3% 21.5% 26.3% 4.1% 10.3% 2.5% 100.0%0 0 6,552 0 1,973 0 8,525

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 2,212 0 0 0 2,212

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 2,182 2,079 6,422 0 10,683

0.0% 0.0% 20.4% 19.5% 60.1% 0.0% 100.0%31,318 11,408 55,524 6,383 19,127 0 123,760

25.3% 9.2% 44.9% 5.2% 15.5% 0.0% 100.0%2,222 927 1,394 0 0 0 4,543

48.9% 20.4% 30.7% 0.0% 0.0% 0.0% 100.0%325,261 189,924 285,055 42,051 112,206 20,505 975,002

33.4% 19.5% 29.2% 4.3% 11.5% 2.1% 100.0%0 0 186 0 181 0 367

0.0% 0.0% 50.7% 0.0% 49.3% 0.0% 100.0%0 0 3,073 0 1,518 0 4,591

0.0% 0.0% 66.9% 0.0% 33.1% 0.0% 100.0%0 0 2,097 0 2,518 0 4,615

0.0% 0.0% 45.4% 0.0% 54.6% 0.0% 100.0%0 0 5,356 0 4,217 0 9,573

0.0% 0.0% 55.9% 0.0% 44.1% 0.0% 100.0%0 0 418 0 0 0 418

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 418 0 0 0 418

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%325,261 189,924 290,829 42,051 116,423 20,505 984,993

33.0% 19.3% 29.5% 4.3% 11.8% 2.1% 100.0%CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct.

18 - Student Health Fees

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


Fund Description AFT 6517 CSEA MSC Executive Total

10 - General Fund

11 - Parking

15 - Facility Rental Auxiliary Fund

16 - Comm College Ctr for Econ Mob

17 - Categorical/Grants Programs

70 - Cafeteria

Subtotal Special Revenue Fund

Total

Subtotal General Funds

36 - Capital Projects

44 - GO Bond - Measure G 2010-D

Subtotal Capital/Bond Project Funds

45 - GO Bond - Measure X-A

Page 147


35.6% 23.3% 24.9% 4.1% 9.7% 2.5% 100.0%0 0 5,143 0 1,549 0 6,692

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 1,736 0 0 0 1,736

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 1,713 1,741 5,041 0 8,495

0.0% 0.0% 20.2% 20.5% 59.3% 0.0% 100.0%26,160 10,238 43,585 5,174 15,014 0 100,171

26.1% 10.2% 43.5% 5.2% 15.0% 0.0% 100.0%1,861 832 1,094 0 0 0 3,787

49.1% 22.0% 28.9% 0.0% 0.0% 0.0% 100.0%271,616 170,446 223,761 35,044 88,079 16,952 805,898

33.7% 21.1% 27.8% 4.3% 10.9% 2.1% 100.0%0 0 146 0 142 0 288

0.0% 0.0% 50.7% 0.0% 49.3% 0.0% 100.0%0 0 2,412 0 1,192 0 3,604

0.0% 0.0% 66.9% 0.0% 33.1% 0.0% 100.0%0 0 1,646 0 1,977 0 3,623

0.0% 0.0% 45.4% 0.0% 54.6% 0.0% 100.0%0 0 4,204 0 3,311 0 7,515

0.0% 0.0% 55.9% 0.0% 44.1% 0.0% 100.0%0 0 328 0 0 0 328

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 328 0 0 0 328

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%271,616 170,446 228,293 35,044 91,390 16,952 813,741



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



10 - General Fund

11 - Parking




70 - Cafeteria


Total






Page 148


34.3% 13.0% 33.3% 3.9% 13.0% 2.5% 100.0%0 0 1,409 0 424 0 1,833

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 476 0 0 0 476

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 469 338 1,381 0 2,188

0.0% 0.0% 21.4% 15.4% 63.1% 0.0% 100.0%5,158 1,170 11,939 1,209 4,113 0 23,589

21.9% 5.0% 50.6% 5.1% 17.4% 0.0% 100.0%361 95 300 0 0 0 756

47.8% 12.6% 39.7% 0.0% 0.0% 0.0% 100.0%53,645 19,478 61,294 7,007 24,127 3,553 169,104

31.7% 11.5% 36.2% 4.1% 14.3% 2.1% 100.0%0 0 40 0 39 0 79

0.0% 0.0% 50.6% 0.0% 49.4% 0.0% 100.0%0 0 661 0 326 0 987

0.0% 0.0% 67.0% 0.0% 33.0% 0.0% 100.0%0 0 451 0 541 0 992

0.0% 0.0% 45.5% 0.0% 54.5% 0.0% 100.0%0 0 1,152 0 906 0 2,058

0.0% 0.0% 56.0% 0.0% 44.0% 0.0% 100.0%0 0 90 0 0 0 90

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 90 0 0 0 90

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%53,645 19,478 62,536 7,007 25,033 3,553 171,252



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



10 - General Fund

11 - Parking




70 - Cafeteria


Total






Page 149


42.7% 26.0% 19.1% 3.0% 7.4% 1.8% 100.0%0 0 2,520 0 759 0 3,279

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 851 0 0 0 851

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 839 800 2,470 0 4,109

0.0% 0.0% 20.4% 19.5% 60.1% 0.0% 100.0%20,075 7,313 21,355 2,455 7,357 0 58,555

34.3% 12.5% 36.5% 4.2% 12.6% 0.0% 100.0%1,424 594 536 0 0 0 2,554

55.8% 23.3% 21.0% 0.0% 0.0% 0.0% 100.0%208,499 121,746 109,636 16,174 43,156 7,887 507,098

41.1% 24.0% 21.6% 3.2% 8.5% 1.6% 100.0%0 0 71 0 70 0 141

0.0% 0.0% 50.4% 0.0% 49.6% 0.0% 100.0%0 0 1,182 0 584 0 1,766

0.0% 0.0% 66.9% 0.0% 33.1% 0.0% 100.0%0 0 806 0 968 0 1,774

0.0% 0.0% 45.4% 0.0% 54.6% 0.0% 100.0%0 0 2,059 0 1,622 0 3,681

0.0% 0.0% 55.9% 0.0% 44.1% 0.0% 100.0%0 0 161 0 0 0 161

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 161 0 0 0 161

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%208,499 121,746 111,856 16,174 44,778 7,887 510,940

40.8% 23.8% 21.9% 3.2% 8.8% 1.5% 100.0%AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.


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



10 - General Fund

11 - Parking




70 - Cafeteria


Total






Page 150


42.6% 27.9% 17.9% 2.9% 7.0% 1.8% 100.0%0 0 1,978 0 596 0 2,574

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 668 0 0 0 668

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 659 670 1,939 0 3,268

0.0% 0.0% 20.2% 20.5% 59.3% 0.0% 100.0%16,769 6,563 16,763 1,990 5,775 0 47,860

35.0% 13.7% 35.0% 4.2% 12.1% 0.0% 100.0%1,193 533 421 0 0 0 2,147

55.6% 24.8% 19.6% 0.0% 0.0% 0.0% 100.0%174,112 109,260 86,062 13,479 33,877 6,520 423,310

41.1% 25.8% 20.3% 3.2% 8.0% 1.5% 100.0%0 0 56 0 55 0 111

0.0% 0.0% 50.5% 0.0% 49.5% 0.0% 100.0%0 0 928 0 458 0 1,386

0.0% 0.0% 67.0% 0.0% 33.0% 0.0% 100.0%0 0 633 0 760 0 1,393

0.0% 0.0% 45.4% 0.0% 54.6% 0.0% 100.0%0 0 1,617 0 1,273 0 2,890

0.0% 0.0% 56.0% 0.0% 44.0% 0.0% 100.0%0 0 126 0 0 0 126

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 126 0 0 0 126

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%174,112 109,260 87,805 13,479 35,150 6,520 426,326



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



10 - General Fund

11 - Parking




70 - Cafeteria


Total






Page 151


43.5% 16.5% 25.3% 3.0% 9.9% 1.9% 100.0%0 0 542 0 163 0 705

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 183 0 0 0 183

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 180 130 531 0 841

0.0% 0.0% 21.4% 15.5% 63.1% 0.0% 100.0%3,306 750 4,592 465 1,582 0 10,695

30.9% 7.0% 42.9% 4.3% 14.8% 0.0% 100.0%231 61 115 0 0 0 407

56.8% 15.0% 28.3% 0.0% 0.0% 0.0% 100.0%34,387 12,486 23,574 2,695 9,279 1,367 83,788

41.0% 14.9% 28.1% 3.2% 11.1% 1.6% 100.0%0 0 15 0 15 0 30

0.0% 0.0% 50.0% 0.0% 50.0% 0.0% 100.0%0 0 254 0 126 0 380

0.0% 0.0% 66.8% 0.0% 33.2% 0.0% 100.0%0 0 173 0 208 0 381

0.0% 0.0% 45.4% 0.0% 54.6% 0.0% 100.0%0 0 442 0 349 0 791

0.0% 0.0% 55.9% 0.0% 44.1% 0.0% 100.0%0 0 35 0 0 0 35

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 35 0 0 0 35

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%34,387 12,486 24,051 2,695 9,628 1,367 84,614



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



10 - General Fund

11 - Parking




70 - Cafeteria


Total






Page 152

FY17-18 Apportionment Base FundedFTES 4.96% FTES Fund Rate FY17/18

FY 16/17 Growth FY17/18 FundingCredit 11,226.90 482.30 11,709.20 $5,150.93 60,313,270Non-Credit 116.03 80.42 196.45 $3,097.40 608,484Total 11,342.93 562.72 11,905.65 60,921,754

FY17-18FTES Allocation 60,921,754CCCCO Adjustment 1,624,547Basic Allocation 7,299,266Full-Time Faculty Hiring 676,529Total Revenue Entitlement 70,522,096

Property Taxes 97,347,796Education Protection Account (Prop 30) 1,132,425Student Enrollment Fee 5,568,832 (98% of actual)Total Estimated Local/Prop 30 Revenue 104,049,053Excess Funds Over Revenue Entitlement 33,526,958

FY18-19 Apportionment Base FundedFTES 4.99% FTES Fund Rate FY18/19

FY 17/18 Growth FY18/19 2.71% Inflation FundingCredit 11,709.20 540.80 12,250.00 $3,727.00 45,655,750Non-Credit 196.45 53.55 250.00 $3,347.00 836,750Total 11,905.65 594.35 12,500.00 46,492,500

FY18-19FTES Allocation 46,492,500CCCCO Adjustment -2,936,897 (Funding Formula based upon three-year average FTES)Basic Allocation 7,831,446 (CCCCO Advance Apportionment)Supplemental Allocation 15,422,658 (CCCCO Advance Apportionment)Student Success Allocation 6,895,812 (CCCCO Advance Apportionment)Full-Time Faculty Hiring 694,863 (CCCCO Advance Apportionment)Total Revenue Entitlement 74,400,382

Estimated Property Taxes 103,950,400 (4.39% increase over last year + one-time RDA $)Est. Education Protection Account 1,250,000 (Prop 30 transitions to Prop 55)Est. Student Enrollment Fee 5,624,520 (1% increase over last year less 2%)Total Estimated Local/Prop 30 & 55 Revenue 110,824,920Excess Funds Over Revenue Entitlement 36,424,538

Page 153

FY19-20 Apportionment Base Three -Year Avg. Funded Est.FTES 1.00% (FY17-18 thru FY19-20) FTES Fund Rate FY19/20

FY 18/19 Growth FTES Adjustment FY19/20 2.57% Inflation FundingCredit 12,250.00 122.50 (378.35) 12,023.26 $3,822.78 45,962,325Non-Credit 250.00 2.50 (28.19) 226.48 $3,433.02 777,510Total 12,500.00 125.00 (406.54) 12,249.74 46,739,835

FY19-20FTES Allocation 46,739,835Basic Allocation 7,831,446 (Based upon Prior Year)Supplemental Allocation 15,422,658 (Based upon Prior Year)Student Success Allocation 6,895,812 (Based upon Prior Year)Full-Time Faculty Hiring 694,863 (Based upon Prior Year)Total Revenue Entitlement 77,584,614

Estimated Property Taxes 105,031,180 (3.50% increase over last year, - one-time RDA $)Est. Education Protection Account (Prop 55) 1,224,974 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,680,765 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 111,936,919Excess Funds Over Revenue Entitlement 34,352,305

FY20-21 Apportionment Base Three -Year Avg. Funded Est.FTES 1.00% (FY18-19 thru FY20-21) FTES Fund Rate FY20/21

FY 19/20 Growth FTES Adjustment FY20/21 2.67% Inflation FundingCredit 12,023.26 120.23 (4.58) 12,138.92 $3,924.85 47,643,458Non-Credit 226.48 2.26 6.33 235.07 $3,524.68 828,564Total 12,249.74 122.50 1.76 12,373.99 48,472,021

FY19-20FTES Allocation 48,472,021Basic Allocation 7,831,446 (Based upon Prior Year)Supplemental Allocation 15,422,658 (Based upon Prior Year)Student Success Allocation 6,895,812 (Based upon Prior Year)Full-Time Faculty Hiring 694,863 (Based upon Prior Year)Total Revenue Entitlement 79,316,800

Estimated Property Taxes 108,707,271 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,237,399 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,737,573 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 115,682,243Excess Funds Over Revenue Entitlement 36,365,443

Page 154

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFund 10 Property Taxes - Report for FY18/19 Adopted BudgetDate: 8-23-18

Historical Review and Basis for Future Budgeting

Property Taxes

Description FY 09-10 FY 10-11 FY 11-12 FY12-13 FY13-14 FY14-15 FY 15-16 FY 16-17 FY 17-18 Projection

FY 18-19 Projection FY 19-20

Projection FY 20-21

Secured HOPTR 10-99-9999-00000-48672 498,333$ 493,555$ 480,334$ 474,751$ 460,085$ 462,037$ 444,371$ 432,133$ 423,186$ 414,000$ 428,490$ 443,487$ Secured Roll 10-99-9999-00000-48811 56,838,753$ 55,527,514$ 55,766,807$ 56,264,384$ 61,354,868$ 66,484,769$ 70,930,096$ 75,188,222$ 78,895,200$ 84,753,000$ 87,719,355$ 90,789,532$ Unitary & Railroad 10-99-9999-35801/35802-48811 724,386$ 723,992$ 750,129$ 759,340$ 781,227$ 835,518$ 784,940$ 887,493$ 948,528$ 1,039,000$ 1,075,365$ 1,113,003$ Supplemental 10-99-9999-00000-48812 964,017$ 341,903$ 1,036,408$ 1,094,646$ 1,576,415$ 2,782,207$ 2,760,982$ 3,050,905$ 3,276,238$ 2,621,000$ 2,712,735$ 2,807,681$ Unsecured 10-99-9999-00000-48813 5,577,563$ 4,960,867$ 5,031,419$ 5,674,655$ 5,553,491$ 5,911,482$ 6,192,370$ 6,111,771$ 6,052,220$ 6,063,000$ 6,275,205$ 6,494,837$ RDA Pass-Thru (47.5% to Fund 10 and 52.5% to Fund 36)

10-99-9999-35401-48818 305,296$ 268,365$ 850,462$ 313,788$ 448,437$ 742,766$ 914,256$ 1,374,918$ 1,892,305$ 1,892,400$ 1,958,634$ 2,027,186$

RDA Residual 10-99-9999-00000-48819 -$ -$ -$ 1,387,421$ 1,381,970$ 1,693,148$ 2,068,219$ 2,249,086$ 5,722,667$ 4,697,000$ 4,861,395$ 5,031,544$ Sub-Total 64,908,349$ 62,316,196$ 63,915,559$ 65,968,985$ 71,556,493$ 78,911,927$ 84,095,235$ 89,294,528$ 97,210,344$ 101,479,400$ 105,031,179$ 108,707,270$

Overall % Changed compared to prior year. -6.00% -3.99% 2.57% 3.21% 8.47% 10.28% 6.57% 6.18% 8.86% 4.39% 3.50% 3.50%

One-Time RDA Asset LiquidationRDA Asset Liquidation 10-99-9999-00000-48821 -$ -$ -$ -$ 2,554,807.00$ -$ -$ 668,000.00$ 137,452.00$ 2,471,000.00$ -$ -$

Total Revenue 64,908,349$ 62,316,196$ 63,915,559$ 65,968,985$ 74,111,300$ 78,911,927$ 84,095,235$ 89,962,528$ 97,347,796$ 103,950,400$ 105,031,179$ 108,707,270$ Overall % Changed compared to prior year. -6.00% -3.99% 2.57% 3.21% 12.34% 6.48% 6.57% 6.98% 8.21% 6.78%

Page 155

State Residents(and Nonresidents Attending

Noncredit Courses)

Attendance FTES Factored FTES

Summer Intersession (Summer 2017 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 14.64 14.64

2. Credit (Parts III.A.1 + VI.A.1) 1,027.72 1,027.72

Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. Noncredit (Parts IV.B.1 + VII.B.3) 2.10 2.10

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 4.57 4.57

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 8,578.88 8,578.88

(b) Daily Census Contact Hours (Part III) 642.87 645.29

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 179.71 180.37

(b) Credit (Part IV.D) 324.36 328.67

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 788.19 788.19

(b) Daily Census Procedure Courses (Part V)(Credit) 342.61 342.61

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 11,709.20 11,715.93

Total Noncredit FTES 196.45 197.11

Total FTES 11,905.65 11,913.04

California Community Colleges

2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: Annual

District: San Jose-Evergreen

PART I. FULL-TIME EQUIVALENT STUDENTS

Supplemental Information FTES

Inservice Training Courses 0.00

Basic Skills Courses and Immigrant Education (Noncredit) 177.37

Basic Skills Courses and Immigrant Education (Credit) 1,309.23

Page 1 of 13Report Created: 7/13/2018 4:24:38 PM

Page 156

Nonresidents

Attendance FTES Factored FTES

Summer Intersession (Summer 2017 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 0.00 0.00

2. Credit (Parts III.A.1 + VI.A.1) 99.22 99.22

Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 0.09 0.09

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 583.53 583.53

(b) Daily Census Contact Hours (Part III) 35.50 35.64

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 0.00 0.00

(b) Credit (Part IV.D) 8.74 8.84

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 37.64 37.64

(b) Daily Census Procedure Courses (Part V)(Credit) 19.79 19.79

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 784.51 784.75

Total Noncredit FTES 0.00 0.00

Total FTES 784.51 784.75




PART I. FULL-TIME EQUIVALENT STUDENTS


Page 157

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051

Contact Hoursof State Residents

Contact Hoursof Nonresidents

(ECS 76140)*

A. First Primary Term

1. 1st CW Day 110,843.28 6,729.50

2. 1st CW Extended Day 34,986.30 1,912.02

B. Second Primary Term

1. 1st CW Day 96,524.66 7,625.30


C. Third Primary Term

1. 1st CW Day 0.00 0.00

2. 1st CW Extended Day 0.00 0.00




PART II. STUDENT CONTACT HOURS OF WEEKLY CENSUS PROCEDURE COURSES

Calculated FTES Resident FTES Nonresident FTES

First Period Report Part 1.C.(1)(a) 8,921.99 663.47

Second Period Report Part 1.C.(1)(a) 8,596.91 573.42

Annual Period Report Part 1.C.(1)(a) 8,578.88 583.53

ReCal Period Report Part 1.C.(1)(a)


Page 158

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051



(ECS 76140)*

A. Summer Intersession Courses (Summer 2017 Only)

1. 1st CD 428,616.30 42,993.00

B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. 1st CD 2,400.00 48.00

C. July 1 - December 31, 2017 (Exclusive of Summer Intersession)

1. 1st CD Day 110,680.90 3,233.30

2. 1st CD Extended Day 30,595.50 2,352.60

January 1 - April 15, 2018

3. 1st CW Day 165,867.00 10,728.70


April 16 - June 30, 2018

5. 1st CW Day 4,469.00 167.00





PART III. STUDENT CONTACT HOURS OF DAILY CENSUS PROCEDURE COURSES


Part 1.A.(2) 816.11 82.20

Part 1.B.(2) 0.00 0.00

First Period Report Part 1.C.(1)(b) 732.14 80.27

Part 1.A.(2) 816.42 81.90

Part 1.B.(2) 0.00 0.00

Second Period Report Part 1.C.(1)(b) 606.06 32.78

Part 1.A.(2) 816.42 81.90

Part 1.B.(2) 4.57 0.09

Annual Period Report Part 1.C.(1)(b) 642.87 35.50

Part 1.A.(2)

Part 1.B.(2)

ReCal Period Report Part 1.C.(1)(b)


Page 159

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58003.1(e), 58007



(ECS 76140)*


1. Noncredit Courses 7,688.50 0.00

2. Credit Courses 7,714.30 301.60


1. Noncredit Courses 1,100.70 0.00

2. Credit Courses 0.00 0.00

C. Noncredit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2017 50,393.60 0.00

2. January 1 - April 15, 2018 374.20 0.00

3. April 16 - June 30, 2018 43,580.00 0.00

D. Credit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2017 Day 72,044.20 1,421.20

2. July 1 - December 31, 2017 Extended Day 5,560.10 195.80

3. January 1 - April 15, 2018 Day 11,388.30 138.40

4. January 1 - April 15, 2018 Extended Day 216.00 0.00

5. April 16 - June 30, 2018 Day 74,477.20 2,357.00

6. April 16 - June 30, 2018 Extended Day 6,600.80 476.50




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Page 160




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Part 1.A.(1) 14.64 0.00

Part 1.A.(2) 12.25 3.02

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 119.19 0.00


Part 1.A.(1) 14.64 0.00

Part 1.A.(2) 14.69 0.57

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 202.12 0.00


Part 1.A.(1) 14.64 0.00

Part 1.A.(2) 14.69 0.57

Part 1.B.(1) 2.10 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 179.71 0.00


Part 1.A.(1)

Part 1.A.(2)

Part 1.B.(1)

Part 1.B.(2)

Part 1.C.(2)(a)



Page 161

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009,58009.5



(ECS 76140)*

A. First Primary Term

1. 1st CW Day 11,606.50 455.00


B. Second Primary Term

1. 1st CW Day 11,886.00 623.50


C. Third Primary Term

1. 1st CW Day 0.00 0.00





PART V. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE WEEKLY CENSUS


First Period Report Part 1.C.(3)(a) 769.86 42.23

Second Period Report Part 1.C.(3)(a) 790.02 36.87

Annual Period Report Part 1.C.(3)(a) 788.19 37.64

ReCal Period Report Part 1.C.(3)(a)


Page 162

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009.5



(ECS 76140)*


1. 1st CD 103,219.75 8,793.85


1. 1st CD 0.00 0.00


1. 1st CD Day 52,877.20 2,974.75

2. 1st CD Extended Day 2,021.20 195.60


3. 1st CW Day 122,673.80 7,220.90

4. 1st CW Extended Day 2,298.30 0.00

April 16 - June 30, 2018

5. 1st CW Day 0.00 0.00





PART VI. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE DAILY CENSUS


Part 1.A.(2) 196.61 16.75

Part 1.B.(2) 0.00 0.00


Part 1.A.(2) 196.61 16.75

Part 1.B.(2) 0.00 0.00


Part 1.A.(2) 196.61 16.75

Part 1.B.(2) 0.00 0.00


Part 1.A.(2)

Part 1.B.(2)



Page 163

Reference:Education Code Sections 66700, 70901, 84750, 84757Title 5 Sections 58003.1(f)(2), 55200, 55230, 55250



(ECS 76140)*


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD Day 0.00 0.00

2. 1st CD Extended Day 0.00 0.00

3. 2nd CD Day 0.00 0.00

4. 2nd CD Extended Day 0.00 0.00

5. Average 0.00 0.00


6. 1st CW Day 0.00 0.00


8. 2nd CD Day 0.00 0.00


10. Average 0.00 0.00

April 16 - June 30, 2018

11. 1st CW Day 0.00 0.00


13. 2nd CD Day 0.00 0.00


15. Average 0.00 0.00




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Page 164




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

First Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

Second Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

Annual Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1)

Part 1.B.(1)

ReCal Period Report Part 1.C.(3)(c)


Page 165

AB 540 Headcount Report

In the space provided below, for the District as a whole, please provide the total number of students who received the Nonresident tuition fee exemption under AB 540 for the Fiscal Year. This total should include any student that was considered to be an AB 540 student during any part of a term/session and should be an unduplicated student headcount (e.g. please count each student only once, regardless of how many terms/sessions they attended). This data collection will be considered to be a limited survey instrument and not tied or associated with FTES counts. Supporting documentation does not need to be submitted with this report.

Headcount 844




PART IX. AB 540 HEADCOUNT AND SPECIAL ADMIT FTES

Special Admit (Full-Time and Part-Time) P.E. Credit FTES Report

In the spaces provided below, please provide the requested districtwide Fiscal Year FTES information of special "admit" part-time and full-time students eligible to attend the Colleges of the District pursuant to Education Code Section 48800 or 48800.5. Please refer to Legal Advisory 05-01 and the Contracted District Audit Manual for the Fiscal Year, State Compliance Item No. 427.

Total FTES of Special Part-Time and Full-Time Students

(Column 1)

Total FTES of Special Part-Time and Full-Time Students in P.E.

Courses(Column 2)

Total Reported* FTES of Special Part-Time and Full-Time Students

in P.E. Courses(Column 3)

Percent of Reported* FTES of Special Part-Time and Full-Time

Students in P.E. Courses(Column 3/Column 1)

308.31 4.54 4.54 1.47 %

* Reported FTES amounts should represent amounts that are subsets of FTES data certified and reported in the Annual CCFS-320 - Resident FTES, Part I, A through D. FTES shall be computed and rounded to two decimal places. Supporting documentation does not need to be submitted with this report, but should be retained by the District as records back to audit pursuant to Title 5 Section 59025.


Page 166




CENTERS FTES

Center Credit FTES Noncredit FTES Total FTES

Total


Page 167




CAREER DEVELOPMENT AND COLLEGE PREPARATION Noncredit FTES

Control Number Course ID Course Title Total FTES Number of Sections

Total


Page 168

I. 2018-19 APPROPRIATIONS LIMIT:A. 2017-18 Appropriations Limit 156,849,401$

B. 2018-19 Price Factor: 1.0367

C. Population Factor:

1. 2016-17 Second Period Actual FTES 11917.22

2. 2017-18 Second Period Actual FTES 11894.9

3. 2018-19 Population change factor 0.9981

(line C.2. divided by line C.1.)

D. 2017-18 Limit adjusted by inflation and population factors 162,301,226$

(line A multiplied by line B and line C.3.)

E. Adjustments to increase limit:

1. Transfers in of financial responsibility -$

2. Temporary voter approved increases -

3. Total adjustments - increase -

Sub-Total 162,301,226$

F. Adjustments to decrease limit:

1. Transfers out of financial responsibility -$

2. Lapses of voter approved increases -

3. Total adjustments - decrease - G. 2018-19 Appropriations Limit 162,301,226$

II. 2018-19 APPROPRIATIONS SUBJECT TO LIMIT:

A. State Aid (General Apportionment, Apprenticeship

Allowance, and Education Protection Account tax revenue) 1,535,261$

B. State Subventions (Home Owners Property Tax Relief,

Timber Yield tax, etc.) 437,805

C. Local Property Taxes 105,035,398

D. Estimated excess Debt Service taxes -

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

F. Interest on proceeds of taxes 332,217

G. Local appropriations from taxes for unreimbursed State,

court, and federal mandates 0H. 2018-19 Appropriations Subject to Limit 107,340,681$

DISTRICT NAME: San Jose/Evergreen Community College District

DATE: June 12, 2018

CALIFORNIA COMMUNITY COLLEGES

GANN LIMIT WORKSHEET

2018-19

Page 171

June 30, 2018

AssetsCurrent Assets

Cash and investments 1,576,566$

Receivables 78,871

Other current assets 16,751

Total current assets 1,672,188

Noncurrent Assets

Furniture and Equipment 1,945

Less: Accumulated Depreciation (1,945)

Fixed Assets, net -

Total Assets 1,672,188$

LiabilitiesCurrent liabilities

Accounts payable 40,666$

Accrued Payroll - Year-end 1,959$

Sales tax 1,896

Payroll taxes 53

Funds held for others ASB 70,117

Total current liabilities 114,692$

Net Assets

Unrestricted (449,247)$

Temporarily restricted (Scholarship and Trust) 1,283,436

Permanently restricted (Endowment) 723,308

Total net assets 1,557,497$

Liabilities and net assets 1,672,188$

Statement of Net Assets

Page 174

Bad Debts Allowance for FY18-19 Adopted Budget Date ARTM Report run: 7/27/18 for 06/30/18

YearTotal A/R as of

06/30/18

Estimated Collections for

FY18/19

Previous Bad Debt Allowance as of 06/30/18

Estimated Net A/R as of 06/30/19 Allowance %

Allowance for Bad Debts

Pre 10-11 995,650 24,095 2,620,558 (1,649,003) 100% (1,649,003)10-11 170,497 8,252 162,245 100% 162,24511-12 292,605 19,546 273,059 100% 273,05912-13 339,863 32,627 307,236 100% 307,23613-14 280,652 28,065 252,587 100% 252,58714-15 319,379 33,120 286,259 100% 286,25915-16 430,846 48,599 382,247 50% 191,12416-17 664,710 147,566 517,144 50% 258,57217-18 1,390,464 798,683 591,781 25% 147,94518-19 4,245,076 2,734,253 1,510,823 0% 0

Grand Total 9,129,742 3,874,806 2,620,558 2,634,378 230,024

Page 175

Glossary of Accounting Terminology

San Jose/Evergreen CCD February 26, 2002

50 Percent Law

Section 84362 of the Education Code,

commonly known as the Fifty Percent Law,

requires that a minimum of 50% of the

District’s current expense of education be

expended during each fiscal year for

“salaries of classroom instructors.” Salaries

include benefits and the salaries of

instructional aides.

Abatements

The cancellation of part or all of a receipt or

expense previously recorded.

Accounts Payable

Amounts due and owing to persons,

business firms, governmental units or others

for goods and services purchased and

received but unpaid on June 30.

Accounts Receivable

Amounts due and owing from persons,

business firms, governmental units or others

for goods and services provided but

uncollected prior to June 30.

Allocation of Costs

Districts regularly incur costs that are not

exclusively for one program. These costs

generally must be assigned to the programs

incurring such costs, using an acceptable

allocation method.

Apportionments

Allocation of state or federal aid, local taxes

or other moneys among school districts or

other governmental units.

Appropriations

Funds set aside or budgeted by the state or

community college for a specific time period

and specific purpose.

Appropriation for Contingency

An official budget category established by

the State for schools to budget contingency

funds. Expenditures are not to be made

from this category. Rather, transfers are

made as required to the appropriate

expenditure categories.

Appropriation Limit

See Gann Limitation

Assessed Valuation

A value of land, residential or business

property, set by the County Assessor for

property tax purposes. The value is the cost

of any newly build or purchased property, or

the value on March 1, 1975, or continuously

owned property plus an annual increase of

up to 2%. (See Proposition 13) The

assessed value is not equivalent to the

market value, due to limitations of annual

increase.

Associated Students Funds

These funds are designated to account for

moneys held in trust by the District for

organized student body associations

established pursuant to Chapter 1, Division

7, Part 47, of the Education Code

(commencing with Section 76060).

The governing board must provide for the

supervision of all moneys raised by any

student body or student organization using

the name of the college (ECS 76065).

Audit

An examination of documents, records, and

accounts for the purpose of determining (1)

that all present fairly the financial position

of the District; (2) that they are in

conformity with prescribed accounting

procedures; and (3) that they are consistent

with the preceding year.

Balance Sheet

A statement that shows assets, liabilities,

reserves and fund balance of the community

college district as of a specified date. It

Page 176



exhibits the financial condition of a district.

Balance sheets are provided in the CCFS-

311 report and in the District’s external

auditor’s report.

Basic Skills

The program provides funding for pre-

collegiate courses to correct skills

deficiencies.

Board Financial Assistance Program

(BFAP)

The purpose of BFAP is to offset the impact

of the mandatory community college

enrollment fee on low-income students who

cannot afford to pay.

AB1XX (Chapter 1, Statutes of 1984,

Second Extraordinary Session) imposed a

mandatory fee for community college credit

courses.

Bonded Indebtedness

A district’s debt obligation incurred by the

sale of bonds.

Bookstore Fund

This fund is an enterprise fund designated to

receive the proceeds derived from the

District’s operation of the colleges’

bookstores. All necessary expenses,

including salaries, wages and cost of capital

improvement, for the bookstore may be paid

from generated revenue.

Budget Document

A written statement translating the

educational plan or programs into costs,

usually for one future fiscal year, and

estimating income by sources to meet these

costs.

Capital Outlay

Capital outlay expenditures are those which

result in the acquisition of or addition to

fixed assets. They are expenditures for land

or existing buildings, additions to buildings,

remodeling of buildings, or initial or

additional equipment. Construction-related

salaries and expenses are included.

CARE

Cooperative Agencies Resources for

Education, established in 1982 to provide

educational support services to Extended

Opportunity Programs and Services (EOPS)

students who are welfare-dependent single

parents with preschool-aged children.

CARE provides academically high-risk

students with educational support services,

including supplemental counseling and

advisement, peer support and networking

with other single parents, and special classes

and activities designed to enhance their

personal development, self-esteem,

parenting skills, and employability.

Categorical Funds

Money from the state or federal government

granted to qualifying districts for special

programs, such as Matriculation or

Vocational Education. Expenditure of

categorical funds is restricted to the fund’s

particular purpose. The funds are granted to

districts in addition to their general

apportionment.

Child Development Fund

The fund designated to account for all

revenues for or from the operation of child

care and development services under

Chapter 2, Division 1, Part 5, of the

Education Code (commencing with Section

8200).

Capital Projects Funds

The fund accounts for financial resources to

be used for the acquisition or construction of

capital outlay items.

Collective Bargaining - SB 160 (1975)

A law passed by the California legislature

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which sets the manner and scope of

negotiations between school districts and

employee organizations. The law also

mandates a regulations board. (See PERB)

Consumer Price Index (CPI)

A measure of change in the costs of living

compiled by the United States Bureau of

Labor Statistics. Consumer price indices are

calculated regularly for the United States,

California, some regions within California

and selected cities. (See Gann Limit)

COP (Certificates of Participation)

COPs are used to finance the lease/purchase

of capital projects. Essentially, they are the

issuance of shares in the lease for a specified

term.

Costs

The California Community College

Accounting Manual gives specific guidelines

as to what costs shall be considered direct,

direct support or indirect support, and how

they shall be accounted for.

Costs, Direct

Costs charged to a program most clearly

identified with the program.

Costs, Direct Support

Charges which constitute a reallocation of

portions of the direct costs accumulated in

support programs for services rendered

directly to other programs. Examples might

be for maintenance or printing services costs

charged back to a college or department.

Costs Indirect Support

Those costs of support programs remaining

after the direct and direct support costs have

been identified.

Current Assets

Assets that are available to meet the cost of

operations or to pay current liabilities.

Current Expense of Education

Usually regarded as expenses other than

capital outlay, community services, student

transportation and categorical funds.

Current Liabilities

Amounts due and payable for goods and

services received prior to the end of the

fiscal year.

Debt Service Funds

Funds used to account for the accumulation

of resources for, and the payment of, general

long-term debt principal and interest.

Deferred Maintenance

Major repairs of buildings and sites which

have been postponed by districts, usually

due to a shortage of funds. For several

years, the State has provided special funding

to community colleges for approved

projects. The State provides for half the cost

and the District provides the other half. In

instances of financial hardship, some

districts may qualify for 90% State funding.

Defunding (or BA Defunding)

This is the term applied to the proposal to

eliminate all apportionment support for

students who already have earned

baccalaureate or graduate degrees and are

taking community college courses for credit.

Disabled Student Programs and Services

(DSP&S)

The purpose of these special programs and

services is to integrate the disabled student

into the general college program; to provide

educational intervention leading to

vocational preparation, transfer or general

education; and to increase independence or

to refer students to the community resources

most appropriate to their needs.

Drug-free Workplace

All institutions receiving grants from any

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federal agency must certify that they will

provide a drug-free workplace.

Employee Benefits

Amounts paid by the community college

district on behalf of employees. These

amounts are not included in the gross salary,

but are over and above. They are fringe

benefit payments and, while not paid directly

to employees, they are nevertheless a part of

the employee costs. Examples are group

health or life insurance payments;

contributions to employee retirement

systems (STRS or PERS); OASDI (Social

Security) and Medicare taxes; workers’

compensation; and unemployment

insurance.

Encumbrances

Obligations in the form of purchase orders,

contracts, salaries and other commitments

that have been made but not yet paid.

EOPS

Extended Opportunity Programs and

Services. Amounts apportioned for the

purpose of providing allowable

supplemental services through EOPS to

encourage enrollment of students

handicapped by language, social and/or

economic disadvantages.

Equalization Aid

State funds, included in the General

Apportionment, to help bring up a District’s

fund to the statewide average.

Excess Tax Revenue

Tax revenues which are greater that a

governmental entity’s allowable Gann

Appropriation limitation. The State had

excess revenues a few years ago, and had to

return money to the taxpayers. Proposition

98 revised the formula, and it is unlikely that

excess revenues will be realized during the

1990’s.

Faculty and Staff Diversity

Funding is provided to local districts to

assist them in meeting the costs related to

affirmative action. The goal is to achieve,

by the year 2005, a work force that will

reflect proportionately the adult population

of the state.

Fiscal Year

Twelve calendar months; in California, it is

the period beginning July 1 and ending June

30. Some special projects use a fiscal year

beginning October 1 and ending September

30, which is consistent with the federal

government’s fiscal year.

Fixed Assets

Property of a permanent nature having

continuing value; i.e., land, buildings and

equipment.

Full-time Equivalent Student (FTES)

The number of students in attendance as

determined by actual count for each class

hour of attendance or by prescribed census

periods. Every 525 hours of actual

attendance counts as one ADA. The number

525 is derived from the fact that 175 days of

instruction are required each year, and

students attending classes 3 hours per day

for 175 days will be in attendance 525 hours.

That is, 3 times 175 equals 525. FTES has

replaced ADA.

Districts complete Apportionment

Attendance Reports (CCFS-320) and

Apprenticeship Attendance Reports (CCFS-

321) to report attendance. These are

carefully reviewed by auditors. The

importance of these review lies in the fact

that the two reports serve as the basis for

allocation State General Apportionment to

community college districts.

Funds, Restricted

Those moneys designated by law or a donor

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agency for specific purposes, such as

Matriculation, Vocational Education or

Heath Services. Some restricted fund

moneys which are unspent may be carried

over to the next fiscal year. The use of

carryover moneys is usually limited by law

to the specified purpose(s) for which the

moneys were originally collected.

Funds, Unrestricted

Generally, those moneys of the General

Fund that are not designated by law or a

donor agency for a specific purpose.

Unrestricted funds may need to be accounted

for separately or may have been designated

by the Board for a specific purpose, but they

are still legally regarded as unrestricted since

the designation may be changed at the

Board’s discretion.

GAIN

Greater Avenues for Independence (GAIN)

is a comprehensive effort by the State of

California to provide education, job and

support services to eligible welfare

recipients. The California Community

Colleges is one of the major systems that

provides GAIN services to welfare clients,

in cooperation with county welfare

departments.

Gann Amendment

An initiative passed in November 1979

adding Article XIIIB to the California

Constitution. It establishes limits on annual

appropriations from the proceeds of taxes by

the State, cities, counties, school districts

and most special districts. Implementing

legislation, SB 1352 (Marks), was passed in

1980. Proposition 98, approved by the

voters in November 1988, made

modifications to the Gann Amendment.

Gann Limitation

A ceiling on each year’s appropriations

supported by tax dollars. The limit applies

to all governmental entities, including

school districts. The base year was 1978-79.

The amount is adjusted each year, based on

a price index and the growth of the student

population.

General Ledger

A basic group of accounts in which all

transactions of a fund are recorded.

General Purpose Tax Rate

The District’s tax rate, determined by statute

as interpreted by the County Controller. The

base rate was established in 1978, after the

passage of Proposition 13, and changes have

occurred based on a complex formula using

tax rate areas.

Governmental Funds

These are accounting segregations of

financial resources for attaining institutional

objectives. Expendable assets are assigned

to the various governmental funds according

to the purposes for which they may or must

be used.

Governmental accounting measurements

focus on determining financial flow of

operating revenues and expenditures, rather

than net income.

Income

Includes both revenue and non-revenue

receipts. Revenue receipts are derived from

taxation. Non-revenue receipts come from

the sale of an asset, product or service. The

General Apportionment is revenue; money

from community education registration is

income.

Inflation Factor

Adjustments for inflation which are

prescribed by law for school district

apportionments. The factor is more

commonly referred to as the COLA (cost of

living adjustment).

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LEA

Local Education Agency.

Leveling Down

Decreasing the level of per-student

expenditure statewide toward that of the

lower spending districts.

Leveling Up

Increasing the level of per-student

expenditure statewide toward that of the

higher spending districts.

Low Expenditure Districts

Districts whose General Apportionment per

student is less than the state average for

similar size districts. Low expenditure

districts are allowed a larger inflation

adjustment to their General Apportionment

than high expenditure districts. Most low

expenditure districts were formerly called

“low wealth” because of their low assessed

valuation per ADA. Neither “high” not

“low” refers to the income of district

residents.

Mandated Costs

School district expenses which occur

because of federal or state laws, decisions of

state or federal courts, federal or state

administrative regulations, or initiative

measures. (See SB 90, 1977.)

Matriculation

The Seymour-Campbell Matriculation Act

of 1986 was enacted through Chapter 1467

of the California Statutes of 1986. The

purpose of matriculation is to promote and

sustain the effort of students to reach their

educational goals through a program of

support services tailored to the needs of the

individual students. Students are obligated

to express at least a broad educational intent

at entrance, and to declare a specific

educational objective within a reasonable

time after enrolling.

Minimum Qualifications and Hiring

Criteria

Chapter 973, Section 28, of the Statutes of

1989, requires a Board of Governors to

establish and maintain minimum

qualifications for hiring community college

faculty. Further, the Board is to establish a

process to review, at least every three years,

the continued appropriateness of such

qualifications and the adequacy of the means

by which they are administered.

Nonresident Tuition

A student who is not a resident of California

is required, under the uniform student

residency requirements, to pay a tuition fee

as prescribed by ECS 76140. The fee shall

not be less than the average statewide cost

per student.

Objects of Expenditure

Objects of expenditure are articles purchased

or services obtained by a school district,

such as:

Certificated Salaries (object series 51000)

Includes expenditures for full-time, part-

time and prorated portions of salaries for all

certificated personnel.

Classified Salaries (object series 52000)

Includes expenditures for full-time, part-

time and prorated portions of salaries for all

classified personnel.

Employee Benefits (object series 53000)

Includes all expenditures for employer’s

contributions to retirement plans, and for

health and welfare benefits for employees or

their dependents, retired employees and

Board members.

Books and Supplies (object series 54000)

Includes books, supplies, and materials.

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Other Operating Expenses (object series

55000)

Includes expenditures for consultants, travel,

conferences, membership dues, insurance,

utilities, rentals, leases, elections, audits,

repair and maintenance contracts, and other

contracted services.

Capital Outlay (object series 56000)

Includes expenditures for sites, improvement

of buildings, books and media for libraries

and new equipment.

Other Outgo (object series 57000)

Includes expenditures for retirement of debt,

interfund transfers, other transfers,

appropriations for contingencies, and student

financial aid.

PERB

Public Employment Relations Board,

established to regulate collective bargaining

between school districts and employees.

Formerly called EERB.

PERS

Public Employees’ Retirement System.

State law requires school district classified

employees, school districts and the State to

contribute to the fund for full-time classified

employees.

Per Capita Personal Income

Income before taxes for individuals, as

estimated by the US Department of

Commerce.

Prior Year Taxes

Amounts provided from tax levies of prior

years and adjustments to taxes reported in

prior years. These included delinquent

secured and unsecured tax receipts,

applicable penalties and any tax sale

proceeds of prior years.

Proceeds of Taxes

Defined in the Gann Amendment as

revenues from taxes plus regulatory licenses,

user charges and user fees, to the extent that

such proceeds exceed the costs reasonably

borne in providing the regulation, product or

service.

Program-Based Funding

Under the provisions of AB 1725, beginning

in 1991-92 community colleges were no

longer funded on the basis of ADA. Rather,

the allocation of General Apportionment

revenue resources is based upon “workload”

measures in the categories of: Instruction,

Student Services, Instructional

Administration, Facilities and Instructional

Administration.

Proposition 4 (1979)

See Gann Amendment


An initiative amendment passed in June

1978 which added Article XIIIA to the

California Constitution. Tax rates on

secured property are restricted to no more

than 1% of full cash value. The measure

also defines assessed value and the voting

requirements to levy new taxes.


An amendment to the California

Constitution establishing minimum funding

levels for K-14 education and changing

some of the provisions of Proposition 4

(Gann limit).


A Senate Constitutional Amendment which

modified Proposition 98 and made

numerous changes to the way the

appropriations limit is calculated and how

the minimum funding guarantee for public

schools and community colleges is

determined; this includes the appropriations

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limit formula, the K-14 education funding

guarantee and the allocation of excess

revenues.

Reserves

Funds set aside to provide for estimated

future expenditures or deficits, for working

capital or other purposes.

Revenue

Addition to assets not accompanied by an

obligation to perform service or deliver

products.

Revolving Fund

The District is authorized (ECS 85400-

85405) to establish a revolving cash account

for the use of the Chief Business Official in

securing or purchasing services or materials.

SEA

State Education Agency.

Secured Property

Property which cannot be moved, such as

homes and business buildings (business

property that is leased is unsecured

property). Secured taxes are assessed

against secured property.

Senate Bill 90 (1977), Chapter 1135/77

A law passed by the California legislature in

1977 which allowed districts to submit

claims to the State for reimbursement for

increased costs resulting from increased

services mandated by the State or by

executive orders. Mandated cost provisions

were added to the California Constitution

upon the passage of Proposition 4 in 1979.

Serrano-Priest Decision

The California Supreme Court decision

which holds that a school finance system

that relies heavily on local property tax is

discriminatory and, therefore, in violation of

the California Constitution. The Court said

that the level of spending for a student’s

education must not be a function of the

property wealth of the district in which the

student lives. Shortly after this decision

(1972), funding for K-14 education changed

from a property tax/assessed valuation

system to a revenue limit per-student

system. The per-student funding system

exists basically as it has since then, with the

most fundamental change occurring in 1991-

92 when program-based funding was

imposed.

STRS

State Teachers’ Retirement System. State

law requires that school district employees,

school districts, and the State, contribute to

the fund for full-time certificated employees.

Student Financial Aid Funds

Funds designated to account for the deposit

and direct payment of government-funded

student financial aid. The following are the

various types of financial aid:

Federal Aid:

Pell Grants (formerly BEOG)

SEOG (Supplemental

Educational Opportunity Grant)

Perkins (formerly NDSL)

State Aid:

EOPS (Extended Opportunity

Programs and Services)

CAL Grant

Subventions

Provision of assistance or financial support,

usually from a higher governmental unit, for

reimbursement of tax exemptions such as

Homeowners’ Property Tax Exemptions.

Tax Rate

The amount of tax stated in terms of a unit

of the tax base. The basic rate is 1% of

property assessed valuation. Additional

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amounts are added to property tax bills to

retire bonded indebtedness.

Tax Rate Limit

The maximum rate of tax that a

governmental unit may levy. (See

Proposition 13.)

TOP

Taxonomy of Program. This was formerly

called Classification of Instructional

Disciplines. Districts are required for State

purposes to report the expenditures by

categories identified in the CCFS-311. The

major categories are:

Instructional

Instructional Administration

Instructional Support Services

Admissions and Records

Counseling and Guidance

Other Student Services

Operations and Maintenance

Planning and Policy Making

General Institutional Support

Community Services

Ancillary Services

Property Acquisitions

Long-term Debt

Transfers

Appropriations for Contingencies

Trailer Coach Fees

Amounts provided from the county’s

allocation of trailer coach registration fees.

TRANs

Tax and Revenue Anticipation Notes. These

are issued to finance short-term cash flow

needs. The notes are paid off within a 13-

month period using the proceeds of current

fiscal year taxes.

Transfer Centers

The purpose of the transfer centers is to

assist, encourage and facilitate the transfer

of community college students to four-year

institutions.

Unsecured Property

Moveable property such as boats, airplanes,

and furniture and equipment in a business.

This property is taxed at the previous year’s

secured property tax rate.

Vocational Education Funds

Amounts provided through the Vocational

and Applied Technology Education Act

(VATEA) for special studies, demonstration

projects, improvement and expansion of

vocational instruction programs, special

student service programs, etc.

Warrant

A written order drawn to pay a specified

amount to a designated payee. For example,

the District issues payroll warrants to

employees each month. Payroll warrants are

commonly referred to as “A” warrants, while

warrants for goods and services are referred

to as “B” warrants.

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