PELLISSIPPI STATE October Budget Analysis.pdf · Longevity Benefits Travel Operating Exp. Equipment...

PELLISSIPPI STATECOMMUNITY COLLEGE

BUDGET ANALYSISOCTOBER 2011-2012

Form 1

Form 1(A)

Form 1(B)

Form 2

Form 3

Form 4(A)

Form 4(B)

Form 5

Form 6

PELLISSIPPI STATECOMMUNITY COLLEGE

2011-2012 OCTOBER BUDGET ANALYSIS

TABLE OF CONTENTS

Organization Charts 1

Analysis of Budget Changes for Revenue Accounts 4

Summary of Total Budget Changes by Function 5

Summary of Total Budget Changes for Budget Categories 6

Analysis of Non-Credit Instruction Fees 7

Summary by Unit - R & R and Contingency Allocation Computations 8

Center of Emphasis--Actual 2010-2011 9

Center of Emphasis-October Budget 2011-2012 10

Basic Maintenance and Operation Expenditure Calculation 11

Remedial, Developmental and Prescribed Courses 12

Form 7

Form 8(A)

Form8(B)(l)

Form 8(B) (2)

Form 9 (A)

Form 9 (B)

Form 10

Form 11

Unrestricted and Restricted Athletics 13

Positions Transferred From Restricted to Unrestricted 14

Regular Full-Time Positions - Filled and Unfilled - Auxiliaries Included 15

Regular Part-Time Positions - Filled and Unfilled - Auxiliaries Included 16

Specialized Academic Fee Reporting (Nursing) 17

Specialized Academic Fee Reporting (Culinary Arts) 18

Unrestricted E&G Longevity Reporting 19

Lottery Scholarships 20

Plant Fund Schedules 21

PELLISSIPPI STATE COMMUNITY COLLEGEJanuary 1 -June 30, 2012 Chancellor

Tennessee Board of Regents

President

Internal Audit

Affirmative Action/Equal OpportunityTitle VI & IX Coordination

Tennessee ConsortiumFor International Studies

Foundation Board of Trustees

Institutional EffectivenessResearch, Planning

Lead Institution Coordination

Academic Affairs

-

Business andComputer Technology

Engineering andMedia Technologies

English

LiberalArts

Mathematics

Natura andBehavioral Sciences

Trans tionalStudies

InstructionalServces

— (VLearning Services

Curriculum S NewPrcgram Dev.

Academic StudentSuppcrt

Advising & AdvisorTraining

Business andFinance

Accounting

FacilitiesPlanning

Payroll

PhysicalPlant

Purchasing

Safely S Security

CollegeAdvancement

AlumniRelations

CommunityRelations

HumanResources

Marketing andCommunications

Access andDiversity

Grant Development

A Tennessee Board of Regents Institution/ An AA/ EEO College

PELLISSIPPI STATE COMMUNITY COLLEGEJuly 1, 2011 -June 30, 2012 Chancellor

Tennessee Board of Regents

President

Internal Audit

Affirmative Action/Equal OpportunityTitle VI & iX Coordination

Tennessee ConsortiumFor International Studies

Business andComputer Technology

Engineering andMedia Technologies

English

LiberalArts

Mathematics

Natural andBehavioral Sciences

TransitionalStudies

InstructionalServices

Nursing

Learning Services

Curriculum 6 NewProgram Dev.

Academic StudentSupport

Advising & AdviserTraining

Foundation Board of Trustees

Institutional EffectivenessResearch, Planning

Lead Institution Coordination

Business &Community Services

Industrial Training

Business andProfessional Developmen

CertificatePrograms

Personal Development8 Summer Camps

TN Small BusinessDevelopment Center

Business andFinance

Accounting

FacilitiesPlanning

PhysicalPlant

Purchasing

Safety a Security

InformationServices

ApplicationsProgramming Support

EducationalTechnology Services

LibraryServices

Network and TechnicaServices

Banner TechnicalServices

CollegeAdvancement

AlumniRelations

CommunityRelations

HumanResources

Marketing andCommunications

Access andDiversity

Grant Development

A Tennessee Board of Regents Institution/ An AA/ EEO College

PELLISSTPPI STATE COMMUNITY COLLEGEOCTOBER BUDGET

2011-2012

Changes that >vcrc elective July 1, 2011

1. It was proposed to move New Student Orientation from Enrollment Services to Student Success.

2. U was proposed to change Tutoring/Testing to Entrance Testing and move it from Student Success to Enrollment Services.

Proposed Changes effective January 1, 2012

1. ft is proposed that the name of the Learning department be changed to Academic Affairs. •

2. It is proposed that the name of the Student Success & Enrollment Management department be changed to Student Affairs.

FORM 1 Page 4

ANALYSIS OF BUDGET CHANGES FOR REVENUE ACCOUNTSPELLISSIPPI STATE COMMUNITY COLLEGE

OCTOBER BUDGET 2011-2012

ACCOUNTCODE ACCOUNT NAME

2011-2012 2011-2012

JULY BUDGET OCTOBER BUDGET CHANGE DESCRIPTION OF CHANGE SOURCE OF FUNDS

Various Maintenance Fees

Various Out-of-State Tuition

52000 State Appropriations

58500 TICK - Admin Charge

58605 ACT Testing Fees

58635 Certified Internet Test Fee

58699 Other Testing Fees

58799 Other Revenue

58800 Interest

Various Various

TOTAL E&G _$_

59100 Auxiliaires

TOTAL UNRESTRICTED $

28,660,000 29,830,000 1,170,000 2% Enrollment Increase & Fee Increase

1,470,000 1,230,000 (240,000) Decrease in Out-of-State Students

18,842,800 18,855,700 12,900

60,100 60,300 200

15,000 1,000 (14,000) No Longer an ACT Center

10,000 (10,000) No Longer a Testing Center

30,000 4,000 (26,000) No Longer a Testing Center

69,900 70,000 100

50,000 30,000 (20,000) Lower Interest Rates

6,287,000 6,287,000

55,494,800 $ 56,368,000 $ 873,200

640,000 700,000 60,000 Increased Bookstore Revenue

Local - Student

Local - Student

State

State

Local - Student

Local - Student

Local - Student

Local - All Sources

Local Banks &LGIP

Bookstore Contractor

56,134,800 $ 57,068,000 $ 933,200

FORM 1 (A) Page 5

SUMMARY OF TOTAL BUDGET CHANGES BY FUNCTIONPELLISSIPPI STATE COMMUNITY COLLEGE


JULYBUDGET

2011-2012

Instruction

Research

Public Service

Academic Support

Student Services

Institutional Support

Operation and Maintenance

Scholarships and Fellowships

TOTAL I

30,567,

573,

5,682,

5,971,

7,208,

4,218,

1,221,

E 55,441,

400

000

100

200 ••-

300 ..'',

000 ' -f

000 \0 $

OCTOBERBUDGET

2011-2012

31,867,

464,

6,329,

6,263,

7,313,

4,329,

1,305,

57,874,

900

400

700

500

900

700

500

600

Difference

1,300,

(108,

647,

292,

105,

111,

84,

$ 2,433,

500

600)

600

300

600

700

500

600

d) (2)

Close

(1)

(D

CD

(D

(2)

(2)

(2)

(2)

(3)

Explanation ForSignificant Changes

(4) Increased Adjuncts, Insurance, On-Line Tutoring Program

HOK Career Center

(3)

(3)

(3)

(3)

TNCIS &

(4)

(4) New Entrance Testing Program

(4) New President Emeritus . • .

(4) New Strawberry Plains Campus & Utilities

Music Scholarships

m

(1) Bonus Payment of $1,000(2) 3% Salary Increase(3) Employee Benefits (Due to Salary Increases, Health Insurance)(4) Encumbrance Carryover from Prior Year - $1,200,000

FORM 1 (B) Page6

SUMMARY OF TOTAL BUDGET CHANGES FOR BUDGET CATEGORIESPELLISSIPPI STATE COMMUNITY COLLEGE


JULYBUDGET

2011-2012

23,977,200

7,041,200

521,000

9,758,100

13,780,500

363,000

$ 55,441,000

OCTOBERBUDGET

2011-2012

23,986,600

7,595,400

570,500

11,063,100

14,064,700 •

594,300

$ 57,874,600 :

Explanation ForDifference Significant Changes

9,400 (1) (2) (3) Reduced by Unfilled & Frozen Positions

554,200 (1}(2) (3)

49,500 Instructional Travel & Academic Personnel Professional

1,305,000 Salary Increases & Health Insurance

284,200 Prior Year Encumbrance Carryover

Development

231,300 TAF, Expenditures Plus Prior Year Encumbrance Carryover.--' **'*

5 2,433,600 '£*£

Professional Salaries

Other Salaries

Travel

Employee Benefits

Operating Expense

Capital Outlay

TOTAL

(1) Bonus Payment of $1,000(2) 3% Salary Increase(3) Positions Switched from Professional Admin to Support

FORM 2 Page 7

ANALYSIS OF NON-CREDIT INSTRUCTION FEESPELLISSIPPI STATE COMMUNITY COLLEGE


I. ANALYSIS OF NON-CREDIT INSTRUCTION FEES

A. Instructional Costs1. Total Instructional Salaries 175,0002. Total Contracted Service

B.

C.

D.

Total Instructional Costs

125% of Instructional Costs

Non-Credit Instruction Fee Revenue(should agree with Total Revenue

Revenue OverY(Under)* 125% of

*Explanation should be provided if

presented in Section II)

Instructional Costs

Revenue is less that 125%

II. SCHEDULE OF NON-CREDIT INSTRUCTION REVENUES AND

CEU-General

A.

B.

RevenuesNon-Credit Instruction Fees

ExpendituresSalaries-ProfessionalSalaries-InstructionalSalaries-OtherContractual ServicesBenefitsEquipmentTravelOperating Expenses

#103060

280,000

47,18040,000

30,000

50075,000

Industrial#103090

220,000

52,50075,000

47,000

50080,000

of Instructional Costs.

EXPENDITURES

Computer Comm Service Bus/Prof Dev Adm Various#1 03070 #1 03040 #1 03050 #1 0301 0-20

50,000 50,000 100,000

58,400 1,000 90,24030,000 20,000 10,000

100 1,500 500 65,630

34,000 8,000 4,000 65,000

1,000 500 850 17,00020,000 10,000 45,000 22,270

175,000

218,750

700,000

481,250

Total

700,000

249,320175,00067,730

188,000

20,350252,270

Total Expenditures $ 192,680 $ 255,000 $ 143,500 $ 40,000 $ 61,350 $ 260,140 $ 952,670

FORMS Page 8

SUMMARY BY UNIT - R & R AND CONTINGENCY ALLOCATION COMPUTATIONSPELLISSIPPI STATE COMMUNITY COLLEGE


Auxiliary Enterprises:

Bookstore

Food Services

ActualFund Balance

7/1/11

2,557,227

336,413

RevenuesCost of Other

Goods Sold Gross Margin Expenditures Transfers Profit/(Loss)

EstimatedEnding

Fund Balance6/30/12

630,000

70,000

630,000

70,000

100,000

100,000

531,500

3,500

(1,500)

(33,500)

2,555,727

302,913

Total $ 2,893,640 $ 700,000 $ $ 700,000 $ 200 ,000 $ 535,000 $ (35,000) $ 2,858,640 ' -y. '.;*

Contingency Allocation:

5% of RevenuePer BudgetDifference*

35,0000

35,000

R & R Transfer:

5% of Gross MarginPer BudgetDifference*

35,00035,000

0

NOTE: The 5% contingency allocation is optional for contracted-out auxiliaries.

FORM 4 (A)

CENTERS OF EMPHASISPELLISSIPPl STATE COMMUNITY COLLEGE

ACTUAL 2010-2011

Page 9

Restricted Revenue

Learning Innovation & Assessment Center

Total

Restricted Expenditures


Total

Matching Funds


State OtherAppropriation Carryforward (Describe)

76,800

Salaries

17,237

$ 17,237

Total

76,800

$ 76,800 $ S 76,800

Amount of ExpendituresLongevity Benefits Travel Operating Exp. Equipment

1,778 14,495 30,321 12,969

$ 1,778

Unrestricted E & G Outside SourceProgram Code/

Org CodeAmount Name Amount Total

205/205040205/205030205/205060

16,57115,9755,854

16,57115,9755,854

Total

76,800

14,495 $ 30,321 S 12,969 S 76,800

Total $ 38,400 $ 38,400

FORM 4 (B)

CENTERS OF EMPHASISPELLISSIPPI STATE COMMUNITY COLLEGE

OCTOBER 2011-2012

Page 10

70,500

Restricted Revenue


Total

Restricted Expenditures


Total

Matching Funds

Learning Innovation & Assessment Center 385/208800

State OtherAppropriation Carryforward (Describe)

17,000

Total

70,500

$ 70,500 $ $ $ 70,500

Amount of ExpendituresSalaries Longevity Benefits Travel Operating Exp. Equipment Total

1,700 8,500 30,000 13,300 70,500

$ 17,000 $

Unrestricted E & GProgram Code/ Amount

Org Code

$ 1,700 S 8,500 § 30,000 S 13,300

Outside SourceName Amount Total

$ 70,500 .

35,250 35,250

Total $ 35,250 $ 35,250

FORMS

BASIC MAINTENANCE AND OPERATION EXPENDITURE CALCULATIONPELLISSIPPI STATE COMMUNITY COLLEGE


Page 11

Total M&O Expenditures

Less: E & G Utilities

Staff Benefits

Longevity

Plus: Extraordinary Maintenance Transfer

Net Basic M & O Expenditures

Basic M & O Funded Amount

Actual % of FundedoAriibunt

4,329,700

(1,560.000)

(385,000)

(22,400)

2,362,300

1,182,500

200%

FORM 6 Page 12

REMEDIAL, DEVELOPMENTAL, AND PRESCRIBED COURSESPELLLISSIPPI STATE COMMUNITY COLLEGE


ACTUAL2010-2011

JULY2011-2012

OCTOBER2011-2012

Administrative SalariesProfessional Support SalariesAcademic SalariesSupporting SalariesStudent WagesEmployee BenefitsTravelOperating ExpensesCapital Outlay

TOTAL

29,5922,391,702

204,67849,878

729,79321,919

403,488

3,831,050

51,5002,772,060

22,120318,000812,500

18,000447,700

4,441,880

"'411,500

2,723,94022,870

218,000989,500

23,000. 429,500

4,418,310

FORM? Page 13

UNRESTRICTED AND RESTRICTED ATHLETICSPELLISSIPPI STATE COMMUNITY COLLEGE


Actual 2010-2011 July 2011-2012 October 2011-2012Unrest. Rest. Total Unrest. Rest. Total Unrest. Rest. Total

REVENUES:

1 Student Athletic Fees2 General Fund Support3 Ticket Sales4 Game Guarantees5 Conference Income6 Conference Tournament7 NCAA Proceeds8 Program/Ad Sales9 Concessions

10 TV/Radio Income11 Gifts12 Interest Income13 Athletic Marketing/Advertising14 Parking Permits15 Licensing Fees16 Other (LIST)

Total Revenues

NOT APPLICABLE TO PELLISSIPPI STATE

1 Administrative Salaries2 Coaches Salaries3 Support Staff Salaries4 Employee Benefits5 Team Travel6 Other Travel7 Out-of-State Performance-Based Scholarships8 Other Scholarships9 Post-Season Expense

10 Other Operating11 Capital Outlay12 Transfers

Total Expenses $

Less: Prior Year Encumbrances

Plus: Current Year Encumbrances

Total Adjusted Expenses

FORM 8 (A) Page 14

POSITIONS TRANSFERRED FROM RESTRICTEDACCOUNTS TO UNRESTRICTED ACCOUNTSPELLISSIPPI STATE COMMUNITY COLLEGE


Old Account New AccountAccount Program/ Position Object Program/ Position

Title Code Qrg Code No. Title Code Org Code No.

NONE

FORM8(B)(1) Page 15

REGULAR FULL-TIME POSITIONSFILLED AND UNFILLED

AUXILIARIES INCLUDEDPELLISSIPPI STATE COMMUNITY COLLEGE


FACULTY

ADMINISTRATIVE

MAINT/TECH/SUPP

PROF SUPPORT

TOTAL

10/10UNREST REST AUX

229

12

169 3

103 6

513 9 0

7/11UNREST REST - AUX

240

12

182 3

103 8

537 11 0

10/11UNREST . REST AUX

240

13

189 3

95 9

537 12 0

.DIFFERENCE~7/11 TO 10/11

-UNREST REST

0 0

1 0

7 0

(8) 1

0 1

AUX

0

0

0

0

0

NEW POSITIONS

FACULTYADMINISTRATIVEMAINTATECH/SUPP

POSITION TITLE DEPARTMENT FUNDFUNCTIONAL

AREA .SALARY

New Positions Listed AboveDeleted Positions Listed AboveTransfer from Restricted to UnrestrictedTransfers Between ObjectsTOTAL

JUSTIFICATION

PROF SUPPORT Administrative TN Consortium for RestrictedAssistant I International Studies 230350

DELETED POSITIONS

POSITION TITLE DEPARTMENT FUNDFACULTYADMINISTRATIVEMAINT/TECH/SUPPPROF SUPPORT

EXAMPLE:

StudentServices

FUNCTIONALAREA

Faculty

-•' 45,560 Growth in International Studies Programs

SALARY JUSTIFICATION

Maint/TechAdmin Support Prof Support

M.(3)

FORM 8 (B) (2) Page 16

REGULAR PART-TIME POSITIONSFILLED AND UNFILLED

AUXILIARIES INCLUDEDPELLISSIPPI STATE COMMUNITY COLLEGE


FACULTY

ADMINISTRATIVE

MAINTTECH/SUPP

PROF SUPPORT

TOTAL


14 1

1 9

15 10 0

7/11UNREST REST AUX

14

1 7

15 7 0


14

1 7

15 7 0

DIFFERENCE7/11 TO 10/11

UNREST REST

0 0

0 0

0 0

0 0

0 0

AUX

0

0

0

0

0

NEW POSITIONS


AREA SALARYFACULTYADMINISTRATIVEMAINTATECH/SUPPPROF SUPPORT

DELETED POSITIONS


AREA SALARYFACULTYADMINISTRATIVEMAINT/TECH/SUPPPROF SUPPORT

EXAMPLE:New Positions Listed AboveDeleted Positions Listed AboveTransfer from Restricted to UnrestrictedTransfers Between ObjectsTOTAL

JUSTIFICATION

JUSTIFICATION

FacultyMaint/Tech

Admin Support Prof Support

-

FORM 9 (A)

SPECIALIZED ACADEMIC FEE REPORTING FORMNURSING COURSE FEE

PELLISSIPPI STATE COMMUNITY COLLEGEOCTOBER BUDGET 2011-2012

Page 17

Salaries

Employee Benefits

Travel

Operating Expense

Capital Outlay

Total

Academic FeeBase Budget Enhancements

519,600

225,000

4,000

245,000 30,000

$ 993,600 $ 30,000

Total Budget

519,600

225,000

4,000

275,000

$ 1,023,600

Narrative:The Nursing course fee will be used to make one-time capital outlay/equipment purchasesfor the Nursing program.

Certification:

i certify that the specialized academic fees collected were used to enhance, not supplant,the budget of the designated academic program.

10/10/2011(name and date)

FORM 9 (B)

SPECIALIZED ACADEMIC FEE REPORTING FORMCULINARY ARTS FEE

PELLISSIPPI STATE COMMUNITY COLLEGE"OCTOBER BUDGET 2011-2012

Page 18

Base BudgetAcademic FeeEnhancements . Total Budget

Salaries

Employee Benefits

Travel

Operating Expense

Capita! Outlay

Total

500,000

500,000

500,000

$ 500,000.v*

Narrative:The Culinary Arts fee is a lab fee charged to students with the total fee being paid to UTKfor the use of their kitchens and Culinary Arts Institute.

Certification:

I certify that the specialized academic fees collected.were used to enhance,,'not.supplant,the budget of the designated academic program.

10/10/2011(name and date)

FORM 10 ' Page 19

UNRESTRICTED E&G LONGEVITY REPORTING FORMPELLISSIPPI STATE COMMUNITY COLLEGE


ACTUAL OCTOBER2010-2011 2011-2012

Total Unrestricted E&G Longevity __$ 572,200 $ 594,700

FORM 11 Page 20

LOTTERY SCHOLARSHIPSPELLISSIPPI STATE COMMUNITY COLLEGE


ACTUAL2010-2011

Total Lottery Scholarships Included inState Grants and Contracts $ 3,606,186

OCTOBER2011-2012

$ 3,842,500

Schedule I Page 21

ANALYSIS OF UNEXPENDED PLANT FUNDPELLISSIPPI STATE COMMUNITY COLLEGE


CHANGES TO UNEXPENDED FUND BALANCESUNEXPENDED

BALANCE6-30-11

FUND BALANCE ADDITIONS FUND BALANCE DEDUCTIONSSTATE

APPROPRIATION TSSBACURRENT FUND 'OTHER' INVESTMENT

TRANSFERS TRANSFERS .INCOME 'OTHER EXPENDITURES •OTHER

ESTIMATEDPROJECTBALANCE

6-30-12

LAND PURCHASESLocal Funds:

Hardin Valley Land Acq #2 (2,000)Magnolia Land Acquisition 66,801Division Street Acquisition 235,703

State Appropriations:East Campus 8,000,000

TSSBA:

TOTAL LAND PURCHASES S 8,300,504

NEW CONSTRUCTIONLocal Funds:State Appropriations:TSSBA:

TOTAL NEW CONSTRUCTION $

MAJOR RENOVATIONSLocal Funds:

East Campus (35,401)Goins Building Renovation (12,326)Red Brick Renovation (26,694)

State Appropriations:Goins Building Renovation 663,541Magnolia Center Improvements 67,335East Campus 1,995,679Bagwell Project 949,349

TSSBA: ^__^_^

TOTAL MAJOR RENOVATIONS $ 3,601,483

100300

•100

66,901236,003

8,000,000

(2,000)

$ 8,302,904 S (2,000)

5,000

663,54167,335

1,995,679949,349

(35,401)[12,326)(31,694)

S 3,680,904 $ (79,421)

Schedule I Page 22

ANALYSIS OF UNEXPENDED PLANT FUNDPELLISSIPPI STATE COMMUNITY COLLEGE

OCTOBER BUDGET 2011 -2012

CHANGES TO UNEXPENDED FUND BALANCES ESTIMATED

SPECIAL PROJECTSLocal Funds:

Hardin Valley Portable Bldg #2Blount County New CampusBlount County EquipmentBlount County Land SaleHardin Valley ParkingDivision Street ParkingMagnolia ParkingSecurity System ModernizationARRA - Coins ClassroomARRA- Magnolia ReroofARRA - Roof and ExteriorARRA - HV HVAC and FireARRA- Magnolia Campus RenovationARRA - McWherter LabARRA - McWherter HVACARRA - Campus LightingMagnolia Career Center RenovationCampus SignageChiller Energy ConservationExtraordinary MaintenanceParking Lot ImprovementsOperational Equipment

State Appropriations:Bagwell ProjectMagnolia Campus SystemsADA Adaptations

TSSBA

TOTAL SPECIAL PROJECTS

TOTAL

UNEXPENDED FUND BALANCE ADDITIONSBALANCE STATE CURRENT FUND 'OTHER INVESTMENT

6-30-11 APPROPRIATION TSSBA TRANSFERS TRANSFERS INCOME

76,147(626,337) 500(899,578)

(4,567}18,209 100

(117,910}(3,846)

374,698 480117.16945,680

451,93721,91882,113

247,05224,457

184,090300,000 (3)50,000 (4)

230,000 (3)121,429

(386} 140,000 100 (3)526,758 1,000,000 500 (3)

50,000987,10963,423 30,000

$ 1,739,565 S 30,000 $ $ 1,140,000 $ 580,600 $ 1,080

$ 13,641,552 $ 30,000 $ $ 1,140,000 $ 580,600 $ 1,480

FUND BALANCE

'OTHER EXPENDITURES

76,14740,000

18,20925,000

125,000374,698117,16945,680

151,93721,91882,11317,05224,457

184,090300,00050,000

230,000

100,00025,000

50,000987,10993,423

$ $ 3,139,002

$ $ 15,122,810

DEDUCTIONS PROJECTBALANCE

'OTHER 6-30-12

500 (1) (666,337)(899,578)

(4,567)100 (1)

(142,910)(128,846)

480 (2)

300,000 (1)

230,000 (1)

121,42939,714

180,964 (5) 1,321.294

$712,044 $ (359,801)

$712,044 $ (441,222)

(1) Transfer to Unexpended Plant

(2) Transfer to Renewal and Replacement

(3) Transfer from Unexpended Plant

(4] Transfer from Renewal and Replacement

(5] Transfer to Retirement of Indebtedness

Schedule

ANALYSIS OF CHANGES IN RENEWAL AND REPLACEMENT FUNDSPELLISSIPP1 STATE COMMUNITY COLLEGE


Page 23

ACCOUNT NAME

Motor PoolPrinting & DuplicatingTelecommunicationsInformation TechnologyPostage & MailingBanner ProjectStudent Rec CenterCampus FurnitureBookstoreFood Service

TOTAL

ADDITIONSBALANCE

6-30-11

193,773131,706422,295

4,875,9876.695

570,778718,573400,047254,050158,335

CURRENT FUND INVESTMENTTRANSFERS INCOME

300200600

6,400100800

1,200600

31,500 4003,500 300

OTHERREALLOCATION (FOOTNOTE)

30,0005,000

50,000150,480

1,000

330,000

DEDUCTIONSOTHER

EXPENDITURES REALLOCATION (FOOTNOTE)

(1)(D(1)(2)

(1)

(•»)

100,0005,000

100,000300,000 50,000 (3)

1,000200,000100,000

PROJECTBALANCE

6-30-12

124,073131,906372,895

4,682,8676,795

371,578949,773400,647285,950162,135

$ 7,732,239 35,000 10,900 $ 566,480 $ 806,000 $ 50,000-". ' $ 7,488.619

(1) Departmental Charges(2) Departmental Charges 3150,000; Transfer from Unexpended Plant 3480(3) Transfer to Unexpended Plant(4) Transfer from Retirement of Indebtedness

Schedule III Page 24

"ANALYSIS OF CHANGES IN RETIREMENT OF INDEBTEDNESSPELLISSIPP! STATE COMMUNITY COLLEGE


PROJECT ADDITIONS DEDUCTIONS „___ PROJECTBALANCE CURRENT FUND INVESTMENT OTHER OTHER BALANCE

ACCOUNT NAME 6-30-11 ' TRANSFERS INCOME' REALLOCATION (FOOTNOTE) PRINCIPAL INTEREST REALLOCATION (FOOTNOTE) 6-30-12

Student Rec Center 330,000 330,000 {1}Energy Management 91,334 (2) 59,622 30,264 1,448 <3)Energy Management 2 ' 89,630 (2) 54,843 33,136 1,651 {3}

TOTAL __$ $ 330,000 $ $ $ 180,964 $ 114,465 $ 63,400 $ $ 333,099

(1} Transfer to Renewal & Replacement(2) Transfer from Unexpended Plant(3) Administrative Fees

PELLISSIPPI STATE October Budget Analysis.pdf · Longevity Benefits Travel Operating Exp. Equipment...

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