2018-2019 BudgetPresentation

Chemeketa Community CollegeApril 11, 2018

Budget PublicationsBudget Committee Reference Handbook

A handbook for Budget Committee members of reference materials that includes:• Member roles and responsibilities• Budget calendar• Copies of PowerPoint slides for the first night

Proposed BudgetThis document is a compilation of all General Fund units at the department level and budgets for other funds. It includes a narrative, two-year history, current-year budget, and proposed budget amounts. It also contains the president’s message, a financial summary, budget assumptions & decisions, and explanations.

Adopted BudgetThis document is the approved budget, plus or minus any changes, formally adopted and appropriated in June.

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Budget Committee Dutiesto comply with local budget law

• Meets publicly to review the proposed budget

• May not discuss or deliberate on the budget outside of a public meeting

• Budget Committee must have a quorum present in order to hold a meeting

• Receives the budget and budget message

• Provides an opportunity for the public to ask questions about and comment on the budget

• Approves the budget, rate of tax and amount of tax for General Obligation bonds.

• Any budget committee action must have the approval of a majority of its members

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President’s BudgetMessage

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Budget Process and Resources

5

Budget Process6

Develop College Budget

Feb – Executive Team

Apr – Budget Committee

Jun – College Board of Education Adopt College Budget

Hear Presentation & Approve Budget

Hold Public HearingMay – College Board of Education

Summary of All FundsTotal: $297,897,000

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General Fund, 28.9%

Special Projects, 5.9%

Self-Support, 10.4%

Intra-College, 5.6%Debt Service, 14.0%

Regional Library &

Reserve, 1.5%

Auxiliary Enterprise,

3.6%

Capital Projects, 7.3%

Financial Aid, 22.3%

Other Fiduciary

Funds, 0.5%

$86,340,000

General Fund Sources of Revenue

25.9%

42.7%

28.0%

3.4%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

2001-03 2003-05 2005-07 2007-09 2009-11 2011-13 2013-15 2015-17 2017-19

Tuition and Fees State Funding Local Taxes Miscellaneous

8

Property Tax Revenues

$8

$10

$12

$14

$16

$18

$20

$22

$24

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Milli

ons

9

projected

2018-19 Resources Based on FTE

Funding Formula 61.4%Driven by FTEAmount available set by legislature and constitution(includes state support and property taxes)

Tuition and Fees 23.4%Driven by FTE

xRate set by Chemeketa Board

Funding Based on FTE 84.8%

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Chemeketa Student FTE11

10,131

13,929

10,572 10,255

9,947

9,000

10,000

11,000

12,000

13,000

14,000

15,000

projected-3% -3%

State Allocation to Community Colleges

411.0 428.7

494.0

416.0 395.7

465.0

550.0 570.2

$200

$250

$300

$350

$400

$450

$500

$550

$600

2003-05 2005-07 2007-09 2009-11 2011-13 2013-15 2015-17 2017-19

Mill

ions

12

Chemeketa’s FY2017-18 share 11.4%

Chemeketa’s Share of State Funding

25.0

21.6 21.5 19.1

22.7

26.1

30.2

31.4

32.5 31.8

$0

$5

$10

$15

$20

$25

$30

$35

$40

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Mill

ions

13

Tuition Rate plus per Credit Fees

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19Universal Fee 6.50 8.00 9.00 10.00 10.00 14.00 14.00 14.00 14.00 15.00 18.00Tuition Rate 61.00 70.00 72.00 77.00 80.00 80.00 80.00 80.00 80.00 84.00 87.00

$0

$20

$40

$60

$80

$100

$120

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Tuition and Fee Revenues

$8

$10

$12

$14

$16

$18

$20

$22

$24

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Milli

ons

15

projected

Ending Fund Balance

$0$1$2$3$4$5$6$7$8$9

$10$11$12$13$14

Mill

ions

projected

16

target

10%

15%

Budget DevelopmentFiscal Year 2018-19

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Budget Principles 2018-19

1) Ensure the college’s strategic priorities and mission are fulfilled through the core themes:– Academic Quality– Access– Community Collaborations– Student Success

2) Consider investment and reduction decisions through the college’s values of:– Collaboration– Diversity– Equity– Innovation– Stewardship

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Budget Principles 2018-19continued

3) Maintain the following:– Enrollment, progression and completion targets– Staffing and facilities at sufficient levels to protect the college’s

infrastructure and ensure compliance with regulations and laws– Sufficient fund balance to –

• Protect against unanticipated resource declines or cost increases that could jeopardize the future of Chemeketa

• Provide the flexibility to take advantage of opportunities– A balanced operating budget to ensure the long-term fiscal health of the

college

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Budget Principles 2018-19continued

4) Invest in initiatives, strategies, programs and operations that will positively impact student completion and success.

5) Seek cost sharing and revenue producing opportunities that support our mission and strategic priorities such as grants, partnerships, self-support ventures and foundation assistance that may augment operations.

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• State funding 2017-19 biennium for all community colleges: $570.2 million• Tuition and Fees

– Increase the tuition and universal fee rate by $3 each– Decrease in tuition dollars due to anticipated 3% enrollment decline– Increased tuition by $454,639 due to trial status positions

• Current local taxes– Project 3% rate of growth– Slight increase in prior local taxes

• Indirect, Interest & Miscellaneous revenue-combined increase of $290,000• No change in transfer in from Self-Support• Increased beginning fund balance by $1,200,000 to reflect projected ending

fund balance (EFB) for current year (2017-18)

Budget Assumptions & Decisions:Resources

Budget Changes-ResourcesRESOURCES:FY2017-18 Adopted Budget $84,340,000

State revenue $700,000

Net tuition and fees reduction (from FY2017-18 budget) -$750,000

Current and prior local taxes +$560,000

Indirect Recovery/Interest/Miscellaneous revenue +$290,000

Increased budgeted carryover +1,200,000

Total +$2,000,000

FY 2018-19 Proposed Budget $86,340,000

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FY2018-19 General Fund Resources

Source Amount

State Funding $31,780,000

Tuition and fees $20,200,000

Current and Prior Local Taxes $21,250,000

Indirect Recovery/Interest/Miscellaneous $2,610,000

Transfer in from Self-Support $500,000

Beginning Fund Balance $10,000,000

Total Resources $86,340,000

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State Sources, 36.8%

Local Taxes, 24.6%

Tuition and Fees, 23.4%

Indirect/Interest/Misc., 3.0%

Beginning Fund Balance, 11.6%

Transfer in from Self-Support, 0.6%

24General Fund Resources 2018-19Total: $86,340,000

Budget Assumptions & Decisions:Expenditures

• All eligible classified and faculty employees will receive increases in accordance with the bargaining agreements

• Any changes to exempt employee compensation are subject to board approval in June

• A 4.2% increase for the employer-paid portion of medical, dental and vision insurances tied to the CPI-U per the bargaining agreements

• No increase for hourly or student budgets• Reduced adjunct and Part-time faculty budget by $150,000 (plus fringes) due

to reduced enrollment• Targeted increase for materials and services• Adjusted non-mandatory transfers due to increase in the tuition rate and

reduced need for Scholars funding. Net change is a reduction of $125,000• Reduced contingency by $250,000• Other targeted investment and reduction decisions to be presented

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Budget Changes-ExpendituresEXPENDITURES:FY 2017-18 Adopted Budget $84,340,000

Estimated Cost of Increases to Employee Salaries and Benefits +$3,372,183

Total Personnel Investments +$255,559

Total Personnel Reductions -$1,740,590

Move Trial Status positions from Self-Support to General Fund +$454,639

M&S and Capital +$33,209

Transfers -$125,000

Contingency -$250,000

Total +$2,000,000

FY 2018-19 Proposed Budget $86,340,000

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FY 2018-19 General Fund Expenditures

Expenditures Amount

Personnel Services $67,099,542

M & S $9,307,056

Capital $158,402

Transfers $4,775,000

Contingency $3,500,000

Unappropriated Ending Fund Balance $1,500,000

Total Expenditures $86,340,000

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General Fund Expenditures 2018-19Expenditures by Type

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Personnel Services77.7%

Materials and Services10.8%

Capital Outlay0.2%

Transfers5.5%

Contingency4.1%Unappropriated

EFB1.7%

Total: $84,840,000Unappropriated EFB: $1,500,000

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General Fund Expenditures 2018-19Expenditures by Function

Instruction40.5%

Instructional Support14.0%

Student Services

8.9%

College Support Services19.2%

Plant Operation &

Maint7.7%

Transfers5.6%

Reserves4.1%

Total: $84,840,000Unappropriated EFB: $1,500,000

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70

72

74

76

78

80

82

84

86

2017-18 2018-19 2019-20 2020-21 2021-22 2022-23

Mill

ions

Revenues Expenses

Chemeketa Forecasted General FundRevenues and Expenses

Projecting employee contracts, slight M&S increases

Flat state funding, flat enrollment, no increase to tuition or fees

Note: This assumes we maintain the current state in our forecasting

Investments and Reductions

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32DefinitionsAcronym Name

APRES Academic Progress and Regional Education Services(including Yamhill Valley Campus as of 7-1-17)

CSSD College Support Services Division

CTE Career and Technical Education

G&A Governance and Administration

GETS General Education and Transfer Studies

ISS Instruction and Student Services

PO President’s Office

SDLR Student Development and Learning Resources

33President’s Office and GovernanceReductions

Area/Div. Department FTE Purpose Category Amount Core

Theme

G&A Human Resources -1.00 Eliminate vacant Labor Relations position Exempt -$103,602 All

G&A Human Resources -1.00 Eliminate vacant EmployeeDevelopment position Classified -$79,315 All

TOTAL PO & GREDUCTION -2.00 -$182,917

34College Support ServicesInvestments

Area/Div. Department FTE Purpose Category Amount Core

Theme

CSSD Facilities & Capital Projects N/A Allocate funding for

professional services M&S $50,000 All

CSSD Public Safety 0.10Move 10% of exempt position from Auxiliary Services to GF

Exempt $9,253 All

TOTAL CSSD INVESTMENT 0.10 $59,253

35College Support ServicesReductions

Area/Div. Department FTE Purpose Category Amount Core

Theme

CSSD Business Services -0.50Eliminate vacant Department Assistant position

Classified -$33,670 All

CSSD Business Services -1.00 Eliminate vacant Financial Services Technician position Classified -$58,753 All

CSSD Facilities & Capital Projects -1.00 Eliminate vacant exempt

position Exempt -$142,759 All

CSSD Facilities & Capital Projects -1.00

Eliminate vacant Environmental Health and Safety Project Coordinatorposition

Classified -$83,175 All

CSSD Facilities & Capital Projects -1.00 Eliminate vacant Custodian I

position Classified -$52,892 All

TOTAL CSSD REDUCTIONS -4.50 -$371,249

NET CSSDREDUCTIONS & INVESTMENTS

-4.40 -$311,996

36Instruction and Student ServicesInvestments

Area/Div. Department FTE Purpose Category Amount Core

Theme

APRESAgricultural Sciences & Wine Studies

0.65 New support position 65% GF/35% SS Classified $46,055 Academic

Quality

CTE Emergency Services& Diesel Technology 1.00 New Diesel Technology

Instructor position Faculty $84,450 Access

CTE Health Sciences 1.00 New Anesthesia Technology Instructor position Faculty $84,450 Access

GETSEducation, Languages & Social Sciences

0.20 Move 20% of exempt position from SS to GF Exempt $31,351 All

TOTAL ISS INVESTMENTS 2.85 $246,306

37Instruction and Student ServicesReductions

Area/Div. Department FTE Purpose Category Amount Core

Theme

APRES Academic Development -1.00 Eliminate vacant

Department Analyst position Classified -$79,315 All

APRES Academic Development -1.00

Eliminate vacant Reading/Study Skills Instructor position

Faculty -$84,450 Access

APRESAgriculturalSciences & Wine Studies

-0.50Eliminate vacant Vineyard Management Instructor position

Faculty -$41,209 Access

APRES Yamhill Valley Campus -1.00

Eliminate vacant Dean-Instructional Programs position

Exempt -$144,625 All

CTE Applied Technologies -1.00 Eliminate Electronics

Instructor position Faculty -$84,450 Access

38Instruction and Student ServicesReductions Cont’d

Area/Div. Department FTE Purpose Category Amount Core

Theme

CTEBusiness &Technology, ECE, Vis. Com.

-1.00Eliminate vacant CWE Department Technicianposition

Classified -$55,696 Student Success

CTE Health Services -1.00 Eliminate vacant Human Services Instructor position Faculty -$84,450 Access

GETS Liberal Arts -1.00Eliminate vacant Ceramics/Sculpture Instructor position

Faculty -$84,450 Access

ISS ISS Administration -1.00 Eliminate vacant Dean-Strategic Initiatives position Exempt -$128,731 Student

Success

ISS ISS Administration N/AReduce Adjunct faculty dollars ($150,000 plus fringes)

Adjunct -$189,450 Access

39Instruction and Student ServicesReductions Cont’d

Area/Div. Department FTE Purpose Category Amount Core

Theme

SDLR Advising & First Year Programs -1.00 Eliminate vacant Student

Services Specialist position Classified -$66,395 Student Success

SDLRCounseling & Student Support Services

-1.00 Eliminate vacant Counselor position Faculty -$84,450 Student

Success

SDLR Enrollment Services -1.00Eliminate vacant Student Services Technicianposition

Classified -$58,753 Student Success

TOTAL ISS REDUCTIONS -11.50 -$1,186,424

NET ISSREDUCTIONS & INVESTMENTS

-8.65 -$940,118

NET COLLEGE –WIDE INVESTMENTS & REDUCTIONS

-15.05 -$1,435,031

Net Investments and Reductions by Core Theme

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$(800,000)

$(700,000)

$(600,000)

$(500,000)

$(400,000)

$(300,000)

$(200,000)

$(100,000)

$-

$100,000Access

AcademicQuality

CommunityCollaborations All

StudentSuccess

41Trial Status Positions From Self-Support to General FundInstruction and Student Services

Area/Div. Department FTE Purpose Category Amount Core

Theme

GETSScience, Math, Engineering & Computer Science

1.00 Physics Instructor Faculty $84,450 Access

GETSScience, Math, Engineering & Computer Science

1.00 Life Science Instructor Faculty $84,450 Access

GETSEducation,Languages & Social Sciences

1.00 Psychology Instructor Faculty $84,450 Access

GETS Liberal Arts 1.00 Music Instructor Faculty $116,839 Access

APRES Yamhill Valley Campus 1.00 Science/Geology Instructor Faculty $84,450 Access

Total Trial Status 5.00 $454,639

General Fund FTE ChangesFY2017-18 to FY2018-19

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AdoptedFY2017-18

ChangesFY2017-18

ProposedFY2018-19

TotalFY2018-19

Classified 258.62 -0.96 -7.85 249.81

Exempt 88.62 1.05 -3.70 85.97

Faculty 211.80 0.25 1.50 213.55

Total 559.04 0.34 -10.05 549.33

General Fund Budget byCore Themes

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Access23%

Academic Quality

41%

Community Collaboration9%

Student Success

27%

Budget Committee Questions on General Fund?

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Next Week-Other Funds Presentation

April 18th

4:30 pm

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