2019-2020BUDGET OPERATION PLANINSTRUCTIONS

Los Angeles Community College DistrictOffice of the Chief Financial Officer/Treasurer

JANUARY 2019

LOS ANGELES COMMUNITY COLLEGE DISTRICT

BOARD OF TRUSTEES

Mike Fong, PresidentAndra Hoffman, Vice PresidentSteven F. Veres, 2nd Vice PresidentDr. Gabriel BuelnaErnest H. MorenoScott J. SvonkinDavid VelaKellie N. Williams, Student Trustee

EDUCATIONAL SERVICES CENTER ADMINISTRATION

Dr. Francisco C. Rodriguez, ChancellorDr. Melinda A. Nish, Deputy Chancellor*Dr. Robert B. Miller, Vice Chancellor of Finance and Resource DevelopmentDr. Ryan M. Cornner, Vice Chancellor of Educational Programs and Institutional EffectivenessDr. Albert J. Roman, Vice Chancellor for Human ResourcesJeffrey M. Prieto, General CounselDavid Salazar, Chief Facilities Executive

COLLEGE PRESIDENTS

Dr. Mary Gallagher, Los Angeles City CollegeMarvin Martinez, East Los Angeles CollegeDr. Otto W.K. Lee, Los Angeles Harbor CollegeDr. Monte E. Perez, Los Angeles Mission CollegeDr. Larry Buckley, Los Angeles Pierce College*Dr. Seher Awan, Los Angeles Southwest CollegeLawrence B. Frank, Los Angeles Trade-Technical CollegeDr. Erika Endrijonas, Los Angeles Valley CollegeDr. James M. Limbaugh, West Los Angeles College

*Interim

Prepared by Office of Budget and Management Analysis

Table of Contents2019-2020 Budget CalendarGeneral Instructions 1

UNRESTRICTED PROGRAMS:Budget Operation Plan Process 7Special Requirements 11Budget Operation Plan Documents 29Submission of Budget Operation Plan 33

ENTERPRISE FUNDS:GENERAL FUND:

Community Services (10010) BlueNonresident Capital Outlay (10020) GreenParking (10145) CanaryStudent Health Services (10135) Ivory

OTHER FUNDS:Cafeteria (60006) GoldenrodChild Development Center (70007) SalmonBookstore (80008) Pink

RESTRICTED PROGRAMS:Adult Education Program (10462) BlueBoard Financial Aid Assistance Program-Student Financial Aid Assistance (BFAP-SFAA) (10416) GreenCalWORKs (10443 & 10449) and Temporary Assistance for Needy Families (TANF) (10447) CanaryDisabled Students Programs and Services (DSPS) (10406) IvoryExtended Opportunities Programs and Services (EOPS) (10488/20488) GoldenrodEOPS-Cooperative Agencies Resources For Education (CARE) (10869/20869) SalmonEOPS-NEXTUP (10402/20402) PinkFoster and Kinship Care Education (10422) BlueStrong Workforce (10499) GreenStudent Equity and Achievement (11400) Canary

APPENDICES:1. Glossary of Terms2. Forms3. Budget Operation Plan Electronic Reports4. Organizational Memberships5. District Account Code Structure Under SAP System6. Functional Area/Legacy Activity Codes Cross Reference Table7. 2018-2019 Final Budget Allocation Mechanism and Amended College Debt Repayment Policy8. LACCD - Listing of Salary Differentials (Revised as of 11/02/18)9. LACCD Enterprise Structure

10. Accounting Advisory - Proposition 30 Education Protection Account Guidelines11. Accounting Advisory - Proposition 55 California Children's Educational and Health Care

Protection Act Guidelines

TABLE OF CONTENTS

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2019 - 2020 BUDGET DEVELOPMENT CALENDAR

DATE ACTIVITY

SEPTEMBER, 2018 DEVELOPMENT OF BUDGET PREPARATION ACTIVITIES

September 19 District Budget Committee reviews proposed Budget Development Calendar.

OCTOBER, 2018 DEVELOPMENT OF BUDGET PREPARATION ACTIVITIESOctober 10 Adoption of Budget Development Calendar.

October 31 1st Quarter Reports due from colleges.

NOVEMBER, 2018 DEVELOPMENT OF BUDGET OPERATION PLANNovember 1 Initial assessment projections of Centralized accounts.November 1 - 12 Constituencies review of 1st Quarter Report and Districtwide projections.

November 15 1st Quarter Report due to State.

November 28 Budget and Finance Committee receives briefing on 1st Quarter Rep.

DECEMBER, 2018 CONSTITUENCIES PROJECTIONS REVIEW

December 3 - 21 A) Constituencies review of mid-year projections;B) Review of Centralized Accounts Projection.

December 5 - 6 Planning Budget Formulation (PBF) Workshop

December 12 1st Quarter Report submitted to Board of Trustees for approval.

JANUARY, 2019 GOVERNOR'S PROPOSED STATE BUDGET AND PRELIMINARYALLOCATIONS

January 3 Dedicated Revenue Projections due to the Budget Office.

January 4 - 9 Budget Office reviews colleges' 2019-20 dedicated revenue projections.

January 9 Budget Office distributes Budget Operation Plan Instructions;

January 11 - 28 Constituencies review Proposed 2019-20 Preliminary Allocation.

January 16 - 25 Cabinet reviews Proposed 2019-20 Preliminary Allocation.

January 17 CFO and Accounting Office provide initial ending balance projections.

January 23 Budget and Finance Committee Meeting.

FEBRUARY, 2019 CONSTITUENCIES REVIEW BUDGET STATUS

February 1 2nd Quarter Reports due from colleges.

February 4 Budget Office distributes 2019-20 Preliminary Allocation.

February 13 - 22 A) Cabinet reviews 2019-20 Budget update;B) Constituencies review 2nd Qtr Report & College Financial Plans.

February 15 2nd Quarter Report due to State.

February 20 A) Budget and Finance Committee receives briefing on 2nd Quarter Report;B) CFO and Accounting Office update ending balance projections.

MARCH, 2019 PREPARATION OF PRELIMINARY BUDGETSMarch 1 Deadline for Planning Budget Formulation (PBF) changes.

March 4 - 15 Technical review of PBF data and upload to SAP.

March 6 2nd Quarter Report submitted to Board of Trustees for approval.

March 20 Budget and Finance Committee Meeting.

March 21 A) CFO and Accounting Office update ending balance projections;B) Preliminary Budget available on SAP system.

March 26 - May 3 Open period for Tentative Budget adjustments (First Adjustment).

APRIL, 2019 REVIEW OF PRELIMINARY BUDGET DATAApril 12 CFO and Accounting Office update ending balance projections.

April 16- April 19 Constituencies review budget status.

April 17 Budget and Finance Committee Meeting.

April 25 - May 16 Budget meetings on preliminary budgets conducted with college administrators.

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2019 - 2020 BUDGET DEVELOPMENT CALENDAR

DATE ACTIVITYMAY, 2019 REVENUE PROJECTIONS UPDATEDMay 1 Board of Trustees authorization to encumber new year appropriations.

May 2 3rd Quarter Reports due from colleges.

May 2 Revised revenue projections based on Governor's proposed State Budget.

May 6 - 10 A) Constituencies review May Revise update;B) Constituencies receive briefing on Tentative Budget;C) Open period for Final Budget adjustments (Second Adjustment) starts.

May 15 3rd Quarter Report due to State.

May 15 A) Cabinet receives briefing on Tentative Budget;B) CFO and Accounting Office update ending balance projections.

May 15 A) Budget and Finance Committee receives briefing on 3rd Quarter Report;B) Budget and Finance Committee reviews Proposed Tentative Budget.

May 16 Budget Operation Plans due to the Budget Office.

JUNE, 2019 TENTATIVE BUDGETJune 5 A) Adoption of Tentative Budget;

B) 3rd Quarter Report submitted to Board of Trustees for approval.

June 14 CFO and Accounting Office update ending balance projections.

June 20 Deadline for submission of revised Dedicated Revenue for Final Budget.

JULY, 2019 REVISION TO REVENUE PROJECTIONS/ALLOCATIONSJuly 1 File Tentative Budget report with County and State Agencies.

July 8 - 12 Constituencies review of Budget status.

July 19 A) CFO and Accounting Office run 1st closing activities;B) Budget and Finance Committee to review Proposed Final Budget.

July 30 A) CFO and Accounting Office update ending balance projections;B) CFO and Accounting Office run 2nd closing activities.

AUGUST, 2019 FINAL BUDGETAugust 2 Final year-end closing and establishment of actual ending balances.

August 26 - September 3 Publication budget available for public review.

SEPTEMBER, 2019 FINAL BUDGET/YEAR-END ANALYSISSeptember 4* Public Hearing and adoption of Final Budget.

September 6 File Final Budget report with County and State agencies.Prepared 09/11/18

* Could be approved earlier depending on Board Meeting date.

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2019-2020 BUDGET OPERATION PLAN

GENERAL INSTRUCTIONS

The 2019-20 Budget Operation Plan is the mechanism through which each college and district administrative office identifies and evaluates the programs and resources necessary to operate during the upcoming fiscal year. The Budget Operation Plan will continue to include programs and services supported by categorical funding and the enterprise funds, which produce their own revenue. Instructions for the submission of plans for these programs are located in separate sections of this document. All budget preparation development for fiscal year 2019-20 will be processed and inputted through the Planning Budget Formulation (PBF) System. On March 1, 2019, the college PBF data files will be available to the ESC Budget Office for technical review. These data files will then be uploaded to the SAP system to establish the new fiscal year’s budget. I. SHARED GOVERNANCE IN THE BUDGET DEVELOPMENT PROCESS

Budget development at the college level involves a planning advisory committee that represents all college constituencies. The committee members advise the president of the needs and concerns of the groups that they represent. O.P. Form #20-1, Composition of Budget Advisory Committee, provides a vehicle for listing the membership of the committee.

II. INTEGRATION OF BUDGET WITH PLANNING

The Budget Operation Plan is an expression of the use of resources to meet short-range objectives and to move in the direction indicated by long-range plans. Each college and the Educational Services Center will develop and submit its realistic operation (financial) plan for the Unrestricted General Fund Programs.

For 2019-20, the president's letter of transmittal should describe the college planning direction, the status of the college master planning process, and the level of programs and services that will be provided by the Budget Operation Plan. In addition, if the operation plan exceeds the college allocation, the college is required to provide a list of prioritized budget reduction line items for budget review. This list must include, in priority order, specific accounts and amounts that may be reduced if necessary.

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A compilation of these letters, together with O.P. Form #20-2, Proposed Instructional Plan, and O.P. Form #20-3, Operational Plan Staffing—Unrestricted Programs, will define the colleges’ planning direction for the year and facilitate projections of performance, revenue, and future resource needs.

III. PLANNING ALLOCATION

The 2019-20 Preliminary Allocation will be developed based on the Governor’s State Budget Proposal as released on January 10, 2019 and in consultation with all District constituencies, using the District’s shared governance structures. Over the next few months, the Chancellor’s Cabinet and the District Budget Committee will review the State Budget impact on the District and will make recommendations on what the funding level will be for each college, centralized accounts, and the Educational Services Center. For reference, the 2018-19 Final Budget Allocation is included in this document as Appendix 7.

The proposed preliminary budget allocation will be available on February 6, 2019 for colleges to begin planning for the 2019-20 year. The preliminary allocation may include base revenue plus COLA and growth/restoration.

CATEGORIES OF FUNDS AVAILABLE FOR APPROPRIATION

Funds available for appropriation are categorized as follows:

A. General Revenue. Revenue arising from funded resident enrollment FTES, both

credit and noncredit; nonresident tuition; and apprenticeship FTES.

B. EPA Revenue. Revenue arising from the passage of Proposition 30, the Education Protection Act (EPA), on November 6, 2012. This measure provides funding for K-12, community colleges, and public safety, and guarantees solid, reliable funding while helping to balance the budget. It guarantees that new revenue will be sent directly to school districts to be used for classroom expenses, not administrative costs. This school funding cannot be suspended or withheld regardless of what happens with the state budget. This funding was slated to end on December 31, 2018, with the sales tax portion of the funding ending on December 31, 2016. On November 8, 2016, voters extended Proposition 30 for 12 additional years to 2030-31 through the passage of Proposition 55, the California Children's Educational and Health Care Protection Act. This measure extends the increased personal income tax rates for upper income earners, but does not extend the sales tax portion of Proposition 30.

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The restrictions attached to revenue generated from Proposition 55 will remain exactly the same as those attached to Proposition 30. The Proposition prohibits the expenditure of EPA funds for administrative costs, which include:

1. General Administration:

Districtwide administrative activities including governing board, chancellor, and district-level fiscal and personnel services

2. Campus Administration:

Activities concerned with directing and managing the operation of a particular campus.

3. Instructional Administration:

Activities for assisting instructional staff in planning, developing, and evaluating the process of learning experiences for students.

Funds can only be used in cost centers with functional areas (activity codes) in the instructional activity range:

0100 – 5900 and 6110

The EPA funds shall be budgeted in Fund 10106. No budget may be transferred from this fund to any other fund.

A community college district has sole authority to determine how EPA funds are spent in the colleges within its jurisdiction, provided that the appropriate governing board or body make these spending determinations in open session of a public meeting of the governing board and that they comply with the restrictions put in place by the State.

C. Dedicated Revenue. Revenue arising from locally-managed activities, identified with

individual colleges. These funds are allocated to the colleges that produce them. D. Other Income. Revenue arising from lottery receipts, interest income, and activities

not identified with individual colleges. E. Beginning Balances. Unspent revenues from the previous year’s operating balances

are returned to the locations where they were generated for reappropriation in the new fiscal year.

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IV. BUDGETING INSTRUCTION

A. SUMMER SESSION

2019-20 summer sessions are funded from each college’s unrestricted allocation. Each college will determine the appropriate size of its summer sessions. Resource requirements for the 2019 summer session weeks occurring after July 1, 2019 should be appropriated in Fund 10219. Colleges that will offer 2020 summer sessions prior to July 1, 2020 should appropriate funds in Fund 10220.

B. SPRING SEMESTER INSTRUCTION

Colleges must budget hourly rate instruction for both fall and spring semesters from their unrestricted allocations.

Colleges should set aside funds for spring hourly rate instruction in the following holding account: 10100-X4900A-132500 (where X = location). No position or employee can be budgeted in this account and no charges can be made against it. Prior to the beginning of the spring semester when hourly rate instruction requirements have been determined, funds should be transferred from the holding account to the appropriate instructional fund centers using the SAP online budget update system (Electronic Budget Transfer Authorization).

If EPA funds are used for instruction, please refer to Section III, Subsection B on pages 2 - 3 of the General Instructions.

C. WINTER INTERSESSION

Colleges offering a winter intersession should budget funds in Fund 10099 (for Instructional Television in Fund 10098).

D. NON-CREDIT INSTRUCTION

Colleges offering non-credit instruction must provide funds from the unrestricted allocation. These funds should be appropriated to Fund 10118.

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V. BUDGETING OF SALARIES, BENEFITS, AND UTILITIES

A. CERTIFICATED SALARIES

Budgeting of regular positions. For 2019-20, all filled certificated positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #20-4 should be completed.

Vacant positions. O.P. Form #20-5 should be completed to provide a list of funded vacant positions.

Hourly Instruction budget. Hourly instruction for fall, winter, spring, and summer should be fully funded.

B. CLASSIFIED POSITIONS

Budgeting of regular positions. For 2019-20, all filled classified positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #20-4 should be completed.

Vacant positions. O.P. Form #20-6 should be completed to provide a list of funded vacant position.

C. SALARY SAVINGS

Colleges may budget anticipated savings from unpaid leaves and terminations by reducing the budgets in the appropriate salary and benefit general ledger accounts. Such reductions should be based on the employee’s actual salary and benefits. In instances where specific employees cannot be identified, the budget may be decreased by the estimated amount of savings. O.P. Form #20-4 should be completed.

D. EMPLOYEE BENEFITS

Employee benefits should be fully funded to support all filled and vacant positions. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied.

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E. UTILITIES

Based on guidelines provided on page 18, colleges should appropriately fund all utility accounts.

VI. APPROPRIATION AT COMMITMENT ITEM (OBJECT) LEVEL

For Bookstore sales accounts only (commitment items 461000 through 469200 in Fund 80008), funding may EITHER be set up at the major general ledger account level (commitment item 460000) OR at the specific general ledger account level (such as 469200). Funding may NOT be set up at the major general ledger account level and specific general ledger account level at the same time.

VII. CATEGORICAL AND ENTERPRISE PROGRAMS

The Budget Operation Plan will continue to include programs and services supported by categorical funding and enterprise programs that produce their own income. Guidelines for the preparation and submission of plans for these programs are located in the color-coded sections of this document.

UNRESTRICTED PROGRAMS

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2019 - 2020 BUDGET OPERATION PLAN

BUDGET OPERATION PLAN PROCESS I. PLANNING BUDGET FORMULATION (PBF) SYSTEM Starting fiscal year 2016-17, the Planning Budget Formulation (PBF) system was used in

preparing the budget. The PBF system is web-based and integrated with the SAP system, and can be accessed through the District’s Portal. Locations will prepare their respective budgets using the PBF Budget Forms (Form IDs) provided by the ESC Budget Office.

There are six (6) types of Budget Forms in the PBF system. During the Budget Prep

process, however, only four Budget Forms will be used in preparing the college and ESC budgets for 2019-20. These Budget Forms are:

College General Operation Budget Form Educational Services Center Form Special Program Budget Form Revenue Form

The colleges will use the College General Operation Budget Form and Special Program Budget Form. The ESC departments will use the Educational Services Center Form and Special Program Budget Form. The Revenue Form will be used exclusively by the ESC Budget Office.

The preparation of the preliminary budget using the PBF system involves four phases:

A. Download of personnel and budget accounts data from the SAP system to create Form IDs for each location.

B. Modifications of personnel and budget accounts data using Budget Forms based on

preliminary allocations provided to each location. C. Approval of personnel and budget accounts data through the Stage Advance Process. D. Upload of personnel and budget accounts data to the SAP system to create

preliminary budget for each location.

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The Planning Budget Formulation (PBF) system contains data created from two main files: Personnel Expenditure Planning (PEP) and Budget Accounts (ACCOUNT). The first file, which is based on payroll data of regular employees, will populate the Personnel tab of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). Each employee record taken from this file is based on a valid Employee Cost Distribution in the SAP/HR system. Data on the PEP file has a dual purpose: one, to provide a complete record of a filled position; and two, to provide a projected annual cost for FTE employees and employee benefits. Salaries are annualized based on step advances, longevity, and applicable differentials. Missing vacant positions must be added by the location PEP administrator. All salaries and benefits are then automatically totaled to the appropriate general ledger accounts, forming the basis for payroll appropriations in the Budget Operation Plan.

The data taken from the Budget Accounts will populate the Non-Personnel and Other

Personnel Related Items (OPRI) tabs of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). The Non-Personnel data are taken from non-payroll accounts such as Supplies and Materials (GL 4xxxxx series), Other Operating Expenses and Services (GL 5xxxxx series), Equipment and Capital Outlay (GL 6xxxxx series), and Other Outgo (GL 7xxxxx series). The Other Personnel Related Items (OPRI) data are taken from non-regular salary accounts (Instructional Hourly, Non-Instructional Hourly, Unclassified, Sub/Relief, and Overtime accounts).

Of particular importance is the budgeting of salaries since they are the largest component

of the District’s expenditures. In order to maintain the integrity of the PBF system, adjustments to data of a regular employee and/or to an FTE positon must only be made through the PEP Maintenance tab. All adjustments made to the employee and position will be loaded into the Personnel tab of the expenditure Budget Forms.

The PBF system is designed to provide the following reports:

Accounts by Class Accounts by Cost Center/WBS Accounts by GL Budget vs. Actuals Dashboard College Budget Dashboard College General Operations Budget Review/Approval Stage Comparison Educational Services Center (ESC) Review/Approval Stage Comparison Employee by Class Employee by Funds Center Employee by GL

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Line Text Report Revenue Review/Approval Stage Comparison Special Program Review/Approval Stage Comparison

Note: Not all reports will be visible to all users. II. PREPARATION AND PLANNING At the beginning of budget preparation, personnel data will be available on the PBF

system where each location will be able to access and print through the SAP Portal. The data reflect the position/employee payroll information of regular employees for each location and include employee name, job code, differentials, and projected annualized salary and employee benefits.

When adding a new employee, use PA20 (Display HR Master Data screen) and PO13D

(Display Position screen) on SAP/HR system to review employee payroll data and cost distribution assignment, and work with a PEP administrator to add the employee.

A list of Form IDs will be sent to the locations to allow easy access to specific Budget

Forms. III. BUDGET OPERATION PLAN ADJUSTMENTS Once a preliminary budget is established after uploading PBF data to the SAP system,

the Electronic Budget Transfer Adjustment (eBTA) system will be available to colleges for making changes during the first open adjustment period (see Budget Development Calendar). The following is a list of valid funds and the types of adjustments available to colleges through the eBTA screen:

A. Valid fund access:

10009-10018, 10020, 10031-10035, 10043, 10046-10047, 10050, 10059, 10098-10130, 10135, 10140-10152, 10160, 10169, 10173, 10218-10219, 10401-10420, 10422-10451, 10453-10458, 10460-10479, 10486-10490, 10492-10499, 10501-10595, 10701-10799, 10801-10899, 10901-10997, 11400-11403, 17000-19389, 19400-19401, 20455-20456, 20460-20470, 20475-20491, 20493-20498, 20867-20869, 50111-50173, 50300-50309, 60006, 60036, 70007, 70804-78736, 80008-80035.

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B. Transfers within/between funds: 10033, 10043, 10046, 10047, 10098, 10099, 10100, 10118, 10120-10122, 10129, 10152, 10218-10219.

C. Transfers within/between commitment items: 100000-699998, 730000, 751000,

752000, 753000, and 790100. Certain restricted funds have restrictions on allowable activities and expenditures.

Therefore, colleges should refer to program requirements before transferring budgets between WBSs and general ledger accounts.

eBTAs that initiate income adjustment, financial aid program budget adjustment, transfers

between major funds, Restricted Lottery (Prop 20), Block Grants, and adjustments to Employee Benefit accounts will be forwarded to the ESC Budget Office for approval.

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2019 - 2020 BUDGET OPERATION PLAN

SPECIAL REQUIREMENTS

I. DISTRICT ACCOUNT STRUCTURE

Fund, Fund Center (WBS and Cost Center), and Commitment Items used in preparing the Budget Operation Plan are those listed in the Chart of Accounts. Current codes may be accessed through the Chart of Accounts link on the District’s website (http://sap.laccd.edu). In adding or modifying data for employees, to maintain accuracy in salary accounts, refer to PA20 (Display HR Master Data screen) and PO13D (Display Position screen) on the SAP/HR system to review employee payroll data and cost distribution assignment at the start of budget preparation process. Information on new data fields EG, ESG, and PSA codes for employees are included in the Planning Budget Formulation (PBF) system (please see Appendix 9).

II. USE OF HOURLY INSTRUCTION COMMITMENT ITEM CODE

Hourly Instructor Budgets. Colleges should use commitment item code 131500 to budget hourly instructor funds for the fall semester. Use commitment item code 132500 to budget hourly instructor funds for the spring semester. Using these two commitment item codes will assist colleges in the preparation of O.P. Form #20-2, Proposed Instructional Plan.

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III. USE OF FUND CENTER

A. Instructional Fund Centers. To facilitate consistency, comparative analyses, and compliance with State reporting mandates, colleges are asked to budget instructional positions, both credit and non-credit, and other direct costs of instruction in the appropriate instructional fund center. Therefore, all instructional salary budgets must be assigned to a fund center with Functional Area 0100 through 5999 and 6110 for Learning Skills. All satellite and outreach activities should be budgeted using the instructional fund center codes in order to maintain consistency with State reporting. Each fund center has been assigned a specific State Accounting Code (Functional Area). Fund Centers are listed in the District’s Chart of Accounts document.

Note: In budgeting for instructional salary GL account series 11xxxx, 13xxxx, 22xxxx, and 24xxxx, use instructional fund centers. Do not use non-instructional fund centers. Non-instructional fund centers are with functional areas above 5999, except 6110 for Learning Skills.

B. Athletics. Colleges should carefully review their athletic program budgets to ensure

compliance with Title IX regulations on equitable program offerings and appropriate expenditures between Men’s and Women’s athletic fund centers. The Office of Diversity Programs has distributed a position paper and standardized reporting forms to assist colleges in addressing Title IX compliance issues in offering athletic sports that will provide equal opportunity to members of both sexes in benefits, services, and treatment. Please consult the Office of Diversity, Equity and Inclusion if there are any compliance questions.

In tracking expenditures for athletic team budgets by gender and team sport, refer to the following athletic fund center list for each college. Athletic team budgets should reflect both the appropriate cost center code (e.g., X1910A/B, Basketball – Women) and the appropriate commitment item code for all expenditures.

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The following fund centers are to be used for Athletics: C E H M P S T V W

Athletic Trainer E1670A/B H1670A M1670A P1670A/B S1670A W1670A

Athletics - Men C1710A/B M1710A/B V1710A/B

Athletics - Women C1730A M1730A/B V1730A/B

Badminton - M

Badminton - W C1830A E1830A/B

Baseball - M C1850A E1870A/B H1870A M1870A/B P1870A/B S1870B V1850A W1850A/B

Baseball - W E1880A/B

Basketball - M C1890A E1890A/B H1890A P1890A/B S1890A T1890A/B V1890A W1890A

Basketball - W C1910A E1910A/B H1910A P1910A/B S1910A T1910A/B V1910A W1910A

Cross Country - M C3250A E3240A/B H3250A T3250A/B V3250A W3250A

Cross Country - W C3270A H3270A M3271A S3270A/B T3270A/B V3270A W3270A

Football E4470A/B H4470A P4470A/B S4470A V4470A W4470A

Golf - M C4750A H4750A

Golf - W C4770A H4770A

Hockey - M W9501A

Hockey - W W9502A

Interschlstc Ath – M E5550A/B H5550A P5550A/B S5550A T5550A/B W5550A/B

Interschlstc Ath - W E5530A/B H5530A P5530A/B S5530A/B T5551A W5530A

Soccer - M C8030A E8030A/B H8030A M8030A/B

Soccer - W C8050A E8050A/B H8050A M8050A/B P8050A/B V8050A W8050A/B

Softball - M E8150A/B P8150A/B

Softball - W C8170A E8170A/B H8170A/B M8170A/B P8170A/B V8170A W8170A

Swimming - M P8710A/B T8710A/B V8710A

Swimming - W E8730A/B P8730A/B T8730A/B V8730A

Tennis - M C8930A P8930A/B

Tennis - W C8950A H8950A S8950A

Track & Field - M C9010A E9010A/B S9010A/B T9010A/B V9010A W9010A

Track & Field - W C9030A S9030A T9030A/B V9030A W9030A

Volleyball - M P9370A/B T9370A/B

Volleyball - W C9390A E9390A/B H9390A/B M9390A/B P9390A/B T9390A/B W9390A

Water Polo - M E9410A/B P9410A/B T9410A/B V9410A

Water Polo - W E9430A/B P9430A/B T9430A/B V9430A

Wrestling - M E9500A/B

Wrestling - W

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C. Foreign Student Services. All positions and support costs involved in recruitment of, or services to, foreign students studying under various visas should be budgeted in cost center X4510A/B.

D. Diversity Program. Funds for diversity program expenditures should be budgeted

under cost center X1250A/B.

E. Schedules and Catalogs, Recruitment Publications, and Mail-In Registration. In budgeting these costs, the following fund centers should be used:

Mail-In Registration X1210A/B Recruitment X8455A/B Schedules and Catalogs X2310A/B

F. Voice and Data Communications (for ESC only)

1. Network Communications, Fund 10101 (Exempt Costs), Fund Center D0222B.

Telephone costs associated with voice communication are to be budgeted using this fund center. These costs were originally budgeted in centralized accounts (Fund 10059, Fund Center Z0028B). However, in 2008-09, as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to Educational Services Center. Costs for telephone service should be placed in commitment item code 550100 and telephone equipment rental should be placed in commitment item 565100.

2. Computer Operations, Fund 10101 (Exempt Costs), Fund Center D0221B. This

fund center is used for all other costs associated with the ESC Data Center. These costs were originally budgeted in centralized accounts (Fund 10059, Fund Centers Z0020B and Z0021B). However in 2008-09, as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to Educational Services Center.

G. President’s Community Relations Fund, Fund Center X2790A/B or X7410A/B.

Each college may budget a maximum of $25,000 in a fiscal year. Unlike in prior years, this account may not be increased from existing funds or ending balances.

H. Shared Governance, Fund Center X7970A/B. Use of this fund center is optional.

Colleges should note that use of this fund center for release time may require a change in assignment.

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I. Civic Center Permits, Fund Center X2530A/B. Use this fund center for costs associated with administering civic center permits. If civic center permits are administered through the Community Services program for the 6800 series (in legacy activity), then WBS 10010-X68xx should be used.

J. Student-Right-To-Know, Fund 10100, Fund Center D0144A. The District has a

contract with the California Community Colleges Chancellor’s Office (CCCCO) to implement data collection and analysis procedures for compliance with the U.S. Department of Education under the Student-Right-To-Know Act. Colleges are no longer required to set up this amount. Cost of the contract was transferred to Educational Services Center under the Office of Educational Programs and Institutional Effectiveness.

IV. PERSONNEL BUDGETING TECHNICALITIES

A. Automated Employee Assignment Carryforward. In the SAP/HR system, cost distribution accounts are assigned to each employee/position. For further instructions on employee accounts/assignment, refer to personnel and payroll policy and procedures.

All locations must review employees on leave to fill other positions and budget for vacancies if necessary. For example, if an Office Assistant is on leave to fill a Secretary position, budget the Office Assistant salary account as a vacancy; if not, no salary will be budgeted under the Office Assistant account.

B. Bargaining Unit Representative. Colleges are responsible for budgeting the

bargaining unit representative position in the following account: 10100-X2610A-121100, A0755 or 10100-X2610A-141500, A0988. If the regular position of the bargaining unit representative is properly funded and if the Personnel Change Request (PCR) has been processed, the college can then transfer budget from the regular position to fund the bargaining unit representative position. If a replacement is hired, the college may receive funding for the replacement with proper documentation (eBTA and accompanying substitute sheet).

C. Academic Senate Officers. Colleges are responsible for funding and budgeting all

academic senate officer positions. The following account should be used: 10100-X1070A-121100, A0756.

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Funds are available in the Academic Senate centralized account for the activities of the District Academic Senate. The District Academic Senate President distributes these funds. Reimbursement for substitutes at hourly rate will be provided for faculty on release time to Academic Senate Officer assignments upon college request (eBTA) and approval by the District Academic Senate President. The college must provide the substitute name, employee number, total hours, and actual hourly rate.

D. Department Chairs and Department Vice Chairs. Supervisory assignments of all

department chairs and vice chairs whose duties are directly related to specific instructional activities, except library, counseling, and PACE, must be budgeted in the instructional cost centers. Directors or coordinators whose duties are not related to direct instructional activities, such as directors of EOPS and DSPS and their support staff, are not recorded in these activities but rather in the appropriate administrative and support activity to which their efforts are directed.

The Department Chair positions are assigned using two job codes: A0711 for non-teaching assignment and A0798 for teaching assignment. The A0711 non-teaching assignment is D basis and paid for 12 months using commitment item 123100. The A0798 teaching assignment is C basis and paid for 10 months using commitment item 113100. The capacity utilization for each assignment is based on the same fraction as its FTE, i.e. FTE of 0.2 has a capacity utilization of 20%.

The Department Vice Chair positions are assigned using job code A0721 and commitment item code 123100 as this is a non-teaching assignment. The assignment must be C basis and the capacity utilization is based on the same fraction as FTE, i.e. FTE of 0.2 has a capacity utilization of 20%.

E. Certificated Substitute Assignments. The following commitment item codes must

be budgeted for short-term certificated substitutes:

Instructors, Teaching 111600 Dept. Chairs, Teaching 113600 Instructors, Non-Teaching 121600 Administrators 122600 Dept. Chairs, Non-Teaching 123600 Dept. Vice Chairs, Non-Teaching 123600 Librarians 124600 Counselors 125600 Health 126600 Child Dev Teachers 127600

Commitment item 190100, cost center X4900A may be used to facilitate budgeting. However, it is preferable for reporting purposes that the correct instructional activities/disciplines are used. This commitment item is a holding account only; it should not be used for expenditures. This commitment item is appropriate, for example, for allocating budget for hourly instruction prior to a distribution by departmental activities.

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F. Collective Bargaining Contract Requirements. Refer to the current AFT Faculty Guild contract for details on the following subjects: 1. Coaches and Athletic Directors

Please refer to Human Resources Guide R-400 for detailed information such as assignments and stipends for Head Athletic Coach, Assistant Athletic Coach, Walk-On Athletic Coach, and Athletic Director.

All athletic coach assignments should be budgeted in one of the approved cost centers (see Special Requirements, Section III, Use of Fund Center, pages 12-13).

2. Faculty Overbase

The AFT Faculty Guild contract requires the District to augment college budgets to fund faculty overbase differentials. The faculty overbase differential was historically funded in District centralized accounts 10100-ZX043A. In 2008-09, as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to the colleges. In preparing the unrestricted budget allocation for 2019-20, colleges must set aside budget for their faculty overbase differentials. Please refer to the AFT Faculty Guild contract Appendix A, Section A.1.f. for updated differential rates.

3. Library and Nursing Department Chairs

Library and Nursing Department Chairs are paid on the D6/D7 basis in accordance with the AFT Faculty Guild contract.

G. Winter Intersession. Colleges budgeting for a winter intersession should allocate

budget in Fund 10099 (Fund 10098 for ITV classes). Only hourly teaching job codes are to be budgeted, as winter intersession assignments are extra assignments only (see Personnel Guide 449). There are no monthly rate job code assignments authorized. Since assignments are designated as extra assignments, budgets should be established using commitment item 131700 only.

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1. Probationary/Tenured Faculty

a. Faculty assignments should be paid using the job code A0811.

b. In an approved load banking plan, no assignment and no pay is to be made. However, colleges must be mindful to budget for the year that faculty members on this plan will be paid. Colleges can use the Academic Affairs cost center to identify designated funds for faculty load banking, and should keep the account used for salary expenses separate from the one used for faculty load banking.

2. Temporary Faculty

a. Faculty assignment should be paid using the job code A0811. b. No load banking is allowed for temporary faculty.

V. UTILITIES ALLOCATION

Information obtained from the utilities companies serving the District indicates the following:

A. A three percent (3.0%) increase is projected for 2019-20 budget year by Southern

California Edison Company. East, Southwest, and West (main campus) are serviced by Southern California Edison Company.

B. A five percent (5.0%) rate increase is projected for electricity and five percent (5%)

rate increase for water for locations covered by the Department of Water & Power. City, Harbor, Mission, Pierce, Trade-Tech, Valley, West (Airport) and the Educational Services Center are serviced by DWP.

C. No change is projected for natural gas for locations covered by Southern California

Gas Company. The District recommends keeping funding at the same level as previous fiscal year. All District locations are serviced by the Southern California Gas Company.

Please note that although some utility companies have provided anticipated rates for the next fiscal year, this does not preclude them from requesting and being granted authorization to further increase rates. Any change to their rates will be sent out as an addendum to replace the existing page in the Operation Plan Instructions.

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Beginning with 2018-19, selected utilities (as detailed below) need to be budgeted under Cost Center X9230A:

Utility GL Gas 550200 Water 550300 Electric 550400 Sewer 550500 Rubbish 550600 Utilities 550800 Sanitation 551100 Fuel Oil 551400

VI. COMMITMENT ITEMS 46XX00

Commitment item codes 460100 through 469900 are restricted for use in the Bookstore Fund 80008 only. They may not be used in Fund 10100 or other unrestricted programs.

VII. ADVERTISING EXPENSE

A. Commitment item code 587100 is the correct object for budgeting advertising expenses.

Newspaper, radio, and television advertising should be charged to commitment item 587100. Printing of advertising material that does not include any distribution costs may be charged to Printing, commitment item 453100.

If a direct mail service is used, the postage expense is to be budgeted and paid separately in the commitment item 552200 for postage. In this case, the college should request that a check be issued to the Postmaster and deposit it in the college bulk permit account. This avoids the confusion created when the Post Office refunds surplus deposits to the mailing service rather than to the District.

B. Legally-mandated advertisements are recorded in related accounts, not in the

Advertising Expense account. Advertisements for contract bids are recorded in Legal Expense, commitment item 571100, and those for bond issue elections are recorded in Election Expense, commitment item 572100.

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VIII. OTHER EXPENSE

The Other Expense commitment item 589000 is to be used only for items for which no specific object code exists. The funds budgeted under this object code should be described on O.P. Form #20-9, Summary of Other Expenses.

IX. MEMBERSHIPS

A. The Board of Trustees will authorize organizational memberships submitted by the colleges and ESC in their Budget Operation Plans before payment of fees can be processed. A list of all requested organizational memberships is included in the Final Budget. The list is authorized for that fiscal year once the Final Budget is adopted.

B. The request for membership in a new organization is approved by the College

President, Vice President of Administration, Educational Services Center Division Head, or Vice Chancellor. All new memberships are approved by the Vice Chancellor prior to submittal to the Board of Trustees.

C. Commitment item 583100 should be used to budget for organizational memberships.

Fund center may vary depending on type of membership. D. The request for membership in a new organization should include the following:

1. Full title of the organization 2. A description 3. Amount of annual dues 4. Complete budget account 5. Membership address and telephone number

E. The description of an organization should provide the following:

1. Demonstrate how the organization meets the criteria for the “promotion and advancement of public and private education”;

2. Show how membership in the organization would be beneficial to the District; 3. List services offered by the organization (e.g., workshops, publication of a journal).

F. The District can subscribe to institutional memberships only and cannot pay for

individual memberships in an organization. All mandatory memberships are to be funded.

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G. On O.P. Form #20-7, complete the required information for the new organizational membership requested for 2019-20 (one organization per form).

H. On O.P. Form #20-8, list all organizations in which memberships are requested for

2019-20. Include both new and continuing memberships. REQUEST FOR NEW MEMBERSHIP FORM, O.P. FORM #20-7, INSTRUCTIONS A. Consult the 2018-19 Master List of Organizational Memberships, Appendix 4. If the

organization has not been previously approved by the Board, complete one form for each new membership.

B. Title: Enter the full title of the organization; do not use abbreviations. C. Address: Enter the complete mailing address. D. Phone #: Enter the current phone number. E. Institutional Dues: Enter the total annual institutional dues. F. Account #: Enter the fund, fund center, and commitment item of the membership

budget. G. Description: Describe the purpose and the necessity of the organizational

membership. Emphasize how the District will benefit from membership in this organization.

ORGANIZATIONAL MEMBERSHIP SUMMARY FORM, O.P. FORM #20-8, INSTRUCTIONS

A. Account: Enter the fund, fund center, and commitment item for each membership

budgeted for 2019-20. B. Membership Title: Enter the full title of the organization; do not use abbreviations. C. Status: If the membership is on the Master List of Organizational Memberships, enter

“Continuing.” If the membership is not on the Master List of Organizational Memberships, enter “New.”

D. Amount: Enter the amount budgeted for each membership.

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MANDATORY MEMBERSHIPS

The following mandatory memberships are to be included and budgeted in each college during the budget preparation process.

A. Accrediting Commission for Community and Junior Colleges (ACCJC)

Annual Fee (All Candidates and Accredited Institutions):

Total Unduplicated Headcount*

Enrollment Fee Enrollment Fee Under 500 $9,031 Under 20,000 $34,622 Under 1,000 $12,041 Under 25,000 $37,633 Under 2,500 $15,053 Under 30,000 $40,643 Under 5,000 $18,065 Under 40,000 $45,157 Under 10,000 $25,593 Over 40,000 $56,020 Under 15,000 $30,105 Multi-unit institutions pay a base in annual dues (total unduplicated headcount), plus one-half of the base annual dues for each branch campus which is separately listed in the Accrediting Commission for Community and Junior Colleges, Western Association of Schools and Colleges (ACCJC, WASC) Directory.

*Fall 2018 total unduplicated headcount

Evaluation Service Charges:

Comprehensive Evaluation for Reaffirmation: 1. Actual expenses of visit 2. 15% of actual expenses of site visit to cover ACCJC administrative costs 3. $5,000 deposit against expenses of site visit

Special Visits and Follow-up Visits: 1. Actual expenses of site visit 2. 15% of actual expenses of site visit to cover ACCJC administrative costs

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Eligibility Review Charges:

A charge for the review of application materials to determine eligibility for candidate status is as follows:

Eligibility application fee for public institution $ 2,500 Actual expenses of site visit 15% of actual expenses of site visit to cover

ACCJC administrative costs

Candidacy and Initial Accreditation Charges:

Candidacy and initial accreditation application fee $ 5,500 Reapplication following denial within two years $ 1,650 Reapplication following denial after two years $ 2,750 Actual expenses of site visit 15% of actual expenses of site visit to cover ACCJC

administrative costs

Substantive Change Charges:

Request or Substantive Change $1,500

Additional Substantive Change Activities:

Change of ownership $22,000 Federally or ACCJC mandated site visit $1,500 Actual expense of site visits 15% of actual expenses of site visits to cover

ACCJC administrative costs

B. American Association of Community Colleges (AACC)

Membership for this organization is now Districtwide. A flat rate, to be determined by the State Chancellor’s Office, will be charged to the District and allocated to each college. Colleges will be required to budget for the subscription fees.

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C. Community College League of California (CCLC) and California Community College Athletic Association (CCCAA)

The CCLC charges a $800 flat fee for each college plus 0.000325 times the District’s state general apportionment, local property tax revenue, and student enrollment fees up to $60 million for the preceding fiscal year (as reported in the Chancellor’s Office Fiscal Data Abstract) and 0.000175 times the District’s state general apportionment, local property tax revenue, and student enrollment fees in excess of $60 million. The charge per college is $800 plus a prorated amount of the District levy according to the current expense of education for each college.

The CCCAA charges a flat fee for each college plus an additional amount per CCCAA sport.

An estimated cost of dues will be sent to each college. Colleges will be required to budget for the subscription fees.

X. EQUIPMENT

The commitment items 640100 for equipment expense, 642300 for low value asset equipment, and 652000 for equipment lease purchase should be used. Equipment is classified as a low value asset and charged to commitment item 642300 if the per-unit acquisition cost is less than $5,000. Commitment item 640100 should be used if the cost is equal to or greater than $5,000. The commitment items for equipment rental are 563100 for printing and reprographics equipment, 563500 for miscellaneous rental, and 565100 for other equipment. When planning new equipment purchases, consider any associated costs of supporting the new equipment such as transportation, installation, furnishing, and maintenance.

All furniture, fixture, and equipment type items greater than $250 are required to be tagged and tracked in SAP. The asset capitalization threshold is a per-unit acquisition cost of at least $5,000 and an estimated life of at least one year. All capitalized equipment are depreciated over the life of the asset.

All procedures and practices for the purchase of new equipment established by funding agencies should be followed (e.g., prior agency authorization, equipment identification, etc.). Equipment lists do not have to be submitted for establishing equipment appropriations.

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A. Criteria for Distinguishing Between Supplies and Equipment

Whether an item should be classified as equipment or as supplies is determined on the basis of the length of time the item is serviceable and on its contribution to the value of the District. For example, supplies are constantly being consumed and replaced without increasing the value of the physical properties of the district. Equipment has relatively permanent value, and its purchase increases the value of the physical assets of the District. To determine which category of expenditure an item belongs, answer the questions listed below: 1. Does the item lose its original shape and appearance with use? 2. Is it consumable, with the normal service life of less than one year? 3. Is it easily broken, damaged, or lost in normal use? 4. Is it usually more feasible to replace it with an entirely new unit than to repair it? 5. Is it an inexpensive item? Does the small unit cost make it inadvisable to inventory

the item?

If the answer to one of the above five questions is yes, the item should be classified as a supply item, and the expenditure should be recorded under commitment item 4xxx00. If all answers are no, the item should be classified as equipment under commitment item 64xx00.

B. Computer Software Programs. Software programs are generally classified as

equipment, unless the answer to one or more of the above questions is yes.

C. Hard Drives. Computer hard drives are classified as equipment.

D. Discs, Flash Drives, Memory Cards. These items are generally classified as supply items.

XI. TRANSFER CENTERS

Colleges are required by the State to provide transfer centers to assist students in transferring to four-year institutions. Funding for the center is from the college’s unrestricted allocation. Cost Center X9070A/B should be used to identify these costs.

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XII. DEDICATED REVENUE

Dedicated revenue is income generated from locally-managed activities identified with individual locations. College should review current and prior year financial reports and activities in order to make realistic projections for the applicable dedicated revenue categories and amounts. Colleges that need to revise dedicated revenue projections for the Final Budget should complete O.P. Form #20-13 by June 21, 2019 as indicated in the Budget Development Calendar.

A. Enrollment Fee Administration (2%). This amount is calculated by the Budget Office

based on projected enrollment fee collections. B. Contract Education. For colleges projecting contract education revenue (Fund

10117), the following guidelines should be observed:

1. Contract education is part of the unrestricted allocation. 2. Excess income (actual income received less expenditures) will be calculated as

part of the unrestricted ending balance. The college may appropriate this revenue, if available, for any unrestricted priorities.

3. Use only SFP job codes for salary budgets in contract education programs. 4. Employee benefits are budgeted in commitment item 392000. 5. Do not budget anticipated excess income. 6. Any program deficit will be covered by the college operating budget at the end of

the fiscal year.

C. Foreign Student Application Fees. The foreign student application fee adopted by the Board of Trustees is $50.

D. Nonresident Capital Outlay Fees. The nonresident capital outlay fees are no longer

part of dedicated revenue starting fiscal year 2016-17. Because the use of these funds is restricted to capital outlay, maintenance, and equipment only, Fund 10020, a restricted general fund, was established to account for income and expenditures. Fund 10119, an unrestricted general fund, should no longer be used.

E. SEVIS Fees. Any SEVIS fees collected are treated as part of the college’s dedicated

revenues since they have become permanent fees. The college should use the appropriate income account in reporting the fees collected to the ESC Accounting Office for posting. Status of the total SEVIS fees collected are included in the Dedicated Revenue Status Report provided monthly to the colleges by the ESC Budget Office.

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In compliance with the Communication No. ISD2 approved by the Board of Trustees on June 27, 2007, SEVIS fees collected should be used to cover expenses related to meeting the more rigorous and detailed tracking and monitoring procedures and costs of services associated with processing international and foreign students only.

XIII. BUDGET OPERATION PLAN ACTIVITY INCLUSIONS

The following list of items in the previous sections is provided as an aid in completing the PBF Budget Forms and the Budget Operation Plan. Although it is not a complete list, it summarizes some of the operation plan activities. All locations should review this checklist both before completion of the PBF files in March and submission of the Budget Operation Plan document in May.

A. Intrafund transfers for matching requirements of restricted programs included in PBF,

and complete O.P. Form #20-11 and/or O.P. Form 20-12 1. For DSPS, place matching funds in 10100-XxxxxA-739900 2. For any non-DSPS SFPs, place matching funds in 10100-X6178A-739900 3. For colleges that opted for contingency matching for the Federal Work Study

(FWS) program (10454), place matching funds in 10100-X43xxA-790100. B. Athletic championship travel. C. Interfund transfer for projected Cafeteria or Bookstore deficit and Child Development

Center subsidy (10100-XxxxxA-73x000) (O.P. Form #20-10). D. PACE media center contribution (X6910A/B). E. President’s Community Relations Fund with annual budget maximum of $25,000

(X2790A/B or X2740A/B). F. Collective bargaining representative account (10100-X2610A-121100, A0755-D7). G. Academic senate officers account (10100-X1070A-121100, A0754-B7/C7/D7). H. Mandatory memberships. I. Transfer Center (X9070A/B). J. Special program budgets based on dedicated revenue projections: Farm (10031),

Swap Meet (10032), Contract Education (10117), and Journalism (10140). K. Mainframe computer services costs: supplies, data lines, maintenance, etc. L. Summer sessions: summer 2019 (10219), summer 2020 (10220). M. Hourly instruction: fall semester (10100-XxxxxA-131500), spring semester (10100-

XxxxxA-132500). N. Non-credit program (10118). O. Winter intersession (10099; 10098 for Instructional Television). P. Fund all filled certificated positions (use O.P. Form #20-4 Salary Appropriations

Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #20-5 Vacant Funded Certificated Positions).

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Q. Fund all filled classified positions (use O.P. Form #20-4 Salary Appropriations Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #20-6 Vacant Funded Classified Positions).

R. For non-FTE instructional salaries and non-salary budgets, holding accounts (790100) can be established until distribution by department can be made. Distribution should be made prior to May 1, 2019, in time for Board authorization to encumber funds for start of the fiscal year and prior to closeout adjustment date for Tentative Budget.

S. All regular and hourly certificated and classified positions are to be fully funded. T. Employee benefits are to be fully funded. U. All utilities accounts are to be adequately funded. V. All other non-salary items are to be budgeted in appropriate fund centers, or in a

holding account to be distributed by May 1, 2019. XIV. OPERATION PLAN FORMS CHECKLIST (APPENDIX 2)

An Operation Plan Forms Checklist, O.P. Form #20-14 is included in the Op Plan Instructions to ensure that all appropriate Op Plan forms are accounted for. Please check the list against the college’s Budget Operation Plan documents, and submit the checked list with all documents. The Budget Office will verify that all documents have been received and notify the colleges if any are missing.

Please denote on the Checklist any forms submitted by the college that are not already listed so that they will be reviewed and included in the Budget Operation Plan Analysis by the Budget Office.

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2019- 2020 BUDGET OPERATION PLAN

BUDGET OPERATION PLAN DOCUMENTS

Listed below are the documents that comprise the Budget Operation Plan. A brief description of each document is provided. Forms requiring manual completion by each location are identified by O.P. Form #20-x. These forms should be included with each color-coded section as appropriate: white for all unrestricted funds, blue for Community Services fund, etc. (see next section: SUBMISSION OF BUDGET OPERATION PLAN). I. Budget Reports for Unrestricted and Restricted Programs.

New-year budget reports are available through the Planning Budget Formulation (PBF) system. The following reports will be available to users: (Note: Not all reports will be visible to all users.)

A. Accounts by Cost Center/WBS* B. Accounts by GL* C. Budget Allocation Report* D. College General Operations Budget Review/Approval Stage Comparison E. Educational Services Center (ESC) Review/Approval Stage Comparison F. Employees by Funds Center* G. Employees by GL* H. Revenue Review/Approval Stage Comparison I. Special Program Review/Approval Stage Comparison J. Accounts by Class K. Employees by Class* L. Budget vs. Actuals Dashboard M. College Budget Dashboard N. Line Text Report

The reports marked with an asterisk (*) will need to be included in the college’s Budget Operation Plan.

II. COMPOSITION OF BUDGET ADVISORY COMMITTEE, O.P. Form #20-1

Identify members and constituency of the college’s budget committee.

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III. PROPOSED INSTRUCTIONAL PLAN, O.P. Form #20-2 Complete the form for each term in the academic year. Provide all instructor FTEs and Hourly-Instructor hours for each term. Budget should equal projected costs of all instructor salaries.

IV. OPERATIONAL PLAN STAFFING - UNRESTRICTED PROGRAMS, O.P. Form #20-3

Total all FTEs by category for all unrestricted funds. Include all budgeted FTEs in each fund listed on the form.

V. SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES,

O.P. Form #20-4 Lists employees for whom full or partial salaries are not budgeted due to a known vacancy or unpaid leave. Refer to the instructions on the back of form.

VI. VACANT FUNDED CERTIFICATED POSITIONS, O.P. Form #20-5

Identify certificated positions and accounts in which funds are provided for vacant positions.

VII. VACANT FUNDED CLASSIFIED POSITIONS, O.P. Form #20-6

Identify classified positions and accounts in which funds are provided for vacant positions. Colleges should indicate whether any position was previously filled or is newly requested.

VIII. REQUEST FOR NEW MEMBERSHIP, O.P. Form #20-7

Identify and describe each organizational membership that has not been authorized by the Board of Trustees. New memberships identified will be taken to Board with the Tentative and Final Budgets for approval.

IX. ORGANIZATIONAL MEMBERSHIP SUMMARY (BOTH NEW AND CONTINUING),

O.P. Form #20-8 Summarize all appropriate account information, titles, status, and amounts for all organizational memberships, both new and continuing, in which 2019-20 membership is desired and for which budget is provided.

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X. SUMMARY OF OTHER EXPENSES (ALL 589000 COMMITMENT ITEMS), O.P. Form #20-9 List all 589000 commitment items. Identify the amount and nature of appropriations for expenses not qualified under any other commitment item code.

XI. INTERFUND TRANSFER, O.P. Form #20-10

Indicate the amount of unrestricted funds designated for additional support to the Child Development Center, Cafeteria, or other fund, in excess of the allocation to the fund. Use the designated accounts for transfer.

XII. FUND 1 INTRAFUND TRANSFERS FOR MATCH REQUIREMENTS AND

ADDITIONAL SUPPORT FOR RESTRICTED (SFP) PROGRAMS, O.P. Form #20-11 Indicate the amount of unrestricted funds designated for match requirements or additional support to restricted programs, e.g. DSPS and Parking, in excess of the program allocation or income. Only matching and additional support funds reserved for restricted programs included in PBF should be listed on this form.

XIII. FUND 1 INTRAFUND TRANSFERS FOR UNRESTRICTED FUNDS WITHIN OR

BETWEEN LOCATIONS, O.P. Form #20-12 Indicate the amount of transfers from one Fund 1 unrestricted fund to another Fund 1 unrestricted fund.

XIV. DEDICATED REVENUE PROJECTIONS, O.P. Form #20-13 List projections for revenues arising from locally-managed activities that are identified with individual locations. All projected amounts listed on this form support unrestricted appropriations.

XV. BUDGET OPERATION PLAN FORMS CHECKLIST, O.P. Form #20-14

Use this form to verify that all documents, forms, and reports have been prepared and included for submission for the college’s 2019-20 Budget Operation Plan. Include a copy of this checklist with all documents.

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XVI. TRANSMITTAL LETTER FROM PRESIDENT The Budget Operation Plan must have a transmittal letter from the President addressed to the Chancellor. This letter should describe the college planning directions, the status of the college master planning process and the level of programs and services that will be provided by the Budget Operation Plan.

XVII. EXECUTIVE SUMMARY (Optional)

The Executive Summary (or Report) is optional and can accompany after the President’s Transmittal letter. Colleges can use this section to provide an overview to their budget planning and/or to add other budget reports/information that are not required in the report.

I.

UNRESTRICTED COMMUNITY NONRES STUDENT CHILDPROGRAMS* SERVICES CAP OUTLAY PARKING HLTH SVCS CAFETERIA DEVEL CTR BOOKSTORE

COLLEGE (WHITE) (BLUE) (GREEN) (CANARY) (IVORY) (GOLDEN) (SALMON) (PINK)

CITY 10033 10099 10100 10010 10020 10145 10135 70007 8000810106 10117 1014010218 10219

EAST 10099 10100 10104 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10121 10122 10130 10140 10218 10219

HARBOR 10033 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10218 10219

ITV 10098 10106 10173 N/A N/A N/A N/A N/A N/A N/A

MISSION 10099 10100 10106 10010 10020 10145 10135 60006 70007 8000810114* 10117 10118 10218 10219

PIERCE 10031 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 1014010218 10219

SOUTHWEST10099 10100 10106 10010 10020 10145 10135 70007 8000810117 10118 1021810219

TRADE 10043 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10152 10218 10219

VALLEY 10099 10100 10106 10010 10020 10145 10135 60006 70007 8000810117 10118 1014010160* 10218 10219

WEST 10099 10100 10106 10010 10020 10145 10135 70007 8000810117 10218 10219

ESC 10009 10100 10101 8000810106 10113 10151

MAJOR SECTIONS OF BUDGET OPERATION PLAN

SUBMISSION OF BUDGET OPERATION PLAN

2019-2020 BUDGET OPERATION PLAN

The programs included in the Budget Operation Plan are listed below for each location, if applicable, and are color-coded (in parentheses) as indicated:

BOARD MANDATED FUNDS

* Based on programs on current database; funds 10114 and 10160 included in Centralized Accounts will be keyed by the ESC Budget Office.

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ADULT ED BFAP- CalWORKs- EOPS-BLK GRANT SFAA CC/NON-CC TANF DSPS** EOPS CARE

COLLEGE (BLUE) (GREEN) (CANARY) (CANARY) (IVORY) (GOLDEN) (SALMON)

CITY 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

EAST 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

HARBOR 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

ITV N/A N/A N/A N/A N/A N/A N/A

MISSION 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

PIERCE 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

SOUTHWEST 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

TRADE 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

VALLEY 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

WEST 10462 10416 10443/10449 10447 10406 10488/20488 10869/20869

ESC 10462 10416 10443/10449 10406

EOPS- FOSTER & STRONG STUDENTNEXTUP KINSHIP CR WORKFORCE E & A

COLLEGE (PINK) (BLUE) (GREEN) (CANARY)

CITY 10402/20402 10422 10499 11400

EAST 10402/20402 10422 10499 11400

HARBOR 10402/20402 10422 10499 11400

ITV N/A N/A N/A N/A

MISSION 10402/20402 10422 10499 11400

PIERCE 10402/20402 10422 10499 11400

SOUTHWEST 10402/20402 10422 10499 11400

TRADE 10402/20402 10422 10499 11400

VALLEY 10402/20402 10422 10499 11400

WEST 10402/20402 10422 10499 11400

ESC 10422 11400

CATEGORICAL FUNDS

CATEGORICAL FUNDS (CONTINUED)

* Based on programs on current database.** Starting FY 2017-18, rotating funds will be used for DSPS. Fund 10406 will be used for FY 2019-20.

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35

II. FORMAT FOR SUBMISSION OF BUDGET OPERATION PLAN The sections of the Budget Operation Plan should be color-coded and arranged in

sequence from unrestricted funds, to enterprise funds, which consist of Community Services, Nonresident Capital Outlay, Parking, Student Health Services, Cafeteria, Child Development Center, and Bookstore, and to restricted categorical funds, which consist of AEBG, BFAP-SFAA, CalWORKs and TANF, DSPS, EOPS, EOPS-CARE, EOPS-NEXTUP, FKCE, Strong Workforce, and Student Equity and Achievement.

A. Composition of Budget Advisory Committee, O.P. Form #20-1. B. Proposed Instructional Plan, O.P. Form #20-2. C. Operation Plan Staffing - Unrestricted Programs, O.P. Form #20-3. D. Salary Appropriation Reduced for Known Vacancies and Leaves, O.P. Form #20-4. E. Vacant Funded Certificated Positions, O.P. Form #20-5. F. Vacant Funded Classified Positions, O.P. Form #20-6. G. Request for New Membership, O.P. Form #20-7. H. Organizational Membership Summary (Both New and Continuing), O.P. Form #20-8. I. Summary of Other Expenses (Commitment Item 589000), O.P. Form #20-9. J. Interfund Transfers, O.P. Form #20-10. K. Fund 1 Intrafund Transfers for Match Requirements and Additional Support for

Restricted (SFP) Programs, O.P. Form #20-11. L. Fund 1 Intrafund Transfers for Unrestricted Programs within or between Locations,

O.P. Form #20-12. M. Dedicated Revenue Projections, O.P. Form #20-13. N. Budget Operation Plan Forms Checklist, O.P. Form #20-14.

III. COPIES OF THE BUDGET OPERATION PLAN Four spiral-bound sets of the college’s Budget Operation Plan are to be submitted to the

ESC Budget Office. Two copies will be forwarded to the Chancellor and the Vice Chancellor from the ESC Budget Office for budget planning analysis for each college.

IV. ADDITIONS OR MODIFICATIONS TO BUDGET OPERATION PLAN INSTRUCTIONS Changes in the instructions will be provided to each location through transmittal of the

form “Budget Operation Plan Instructions Addendum”.

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V. SUBMISSION DEADLINE PBF data files are to be completed, stage advanced by the College Vice Presidents of

Administration and designated ESC approver, and ready to be received by the Budget Office on Friday, March 1, 2019. Submission of the Budget Operation Plan is due on Thursday, May 16, 2019.

VI. DISTRICT OFFICE RESOURCES Budget Allocation & Policy Ms. Deborah La Teer, ext. 2085 General Budget Instructions Ms. Asha Omar, ext. 2105 Ms. Jiazi Gong, ext. 2111 Memberships Mr. Tom Anderson, ext. 2109 Ms. Jiazi Gong, ext. 2111 Student Health Services Mr. Jose Mendoza, ext. 2163 Certificated Personnel Ms. Monica Martinez, ext. 2227 Ms. Shawn Tramel, ext. 2281 Classified Personnel Ms. Karen Martin, ext. 2404 Bookstore, Cafeteria, Community Services, Mr. Jackson Kuo, ext. 2150 Parking, and Child Development Programs CalWORKs/TANF Ms. Lucia Robles, ext. 2062 Economic and Workforce Development Dr. Ryan Cornner, ext. 2134 Student Equity and Achievement Program Dr. Ryan Cornner, ext. 2134 Financial Aid Mr. Steven Giorgi, ext. 2432

ENTERPRISE FUNDS

COMMUNITY SERVICES

37

2019 - 2020 BUDGET OPERATION PLAN

COMMUNITY SERVICES PROGRAM I. INTRODUCTION

The Community Services Program is a college-based community outreach program. The goal for the Community Services Program at each college is to be self-supporting. Therefore, any net profit will be returned to the college program.

The Community Services fund code is 10010.

II. GUIDELINES

A. Budget Allocation

Each college will project its own Community Services income as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income. The income projection should be submitted on Form CS-1 so that the Budget Office can establish income accounts. New income does not include ending balances from prior years.

Do not include ending balances in your total income projections. The Budget Office will increase your budget with actual ending balances after the current year is closed. If you earn income from other sources besides classes, please indicate these sources on Form CS-1 with projected amounts, a description of the source, and an activity code so that appropriate income accounts can be established.

B. Activity Codes

Only WBS accounts in the 6800 series can be used in the Community Services program.

Activity WBS

1. Civic Centers 10010-X6810 2. Recreation 10010-X6820 3. Classes 10010-X6830 4. Cultural Events 10010-X6840 5. Program Development 10010-X6860

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6. Refunds 10010-X6870 7. Satellite Operations 10010-X6880 8. Administrative Expenses 10010-X6890

The only exception to this is the Unallocated account: 10010-X7101.

C. Personnel Summary

Form CS-2 should be completed to assist in determining personnel costs of the program. On this form, list all classified employees and vacant positions. The salary total indicated should agree with the total of regular salaries (commitment items 1xx100 and 2xx100) on the PBF Special Program Budget Form Personnel tab. As a program management tool, Fund Center codes can be used to distinguish staff costs that are directly associated with class and event offerings from those that are indirectly associated. Indirectly associated costs are the costs of staff who serve as office-clerical and administrative support. These indirect costs should be budgeted in WBS 10010-X6890. Directly associated costs are the costs of personnel who actually conduct classes and events, either as instructors or as event supervisors. These costs should be segregated and budgeted in the appropriate activities as listed above or in the Chart of Accounts. In the context of Community Services, “instructional” or “teaching” costs should always include staff costs directly associated with classes and events.

D. Budget/Expenditure Resources

To assist the Community Services program manager in developing budgets within the allocation, a number of resources and references are available. A basic reference is the District’s Chart of Accounts, available on the District website (http://sap.laccd.edu), where a list of the District’s account numbers and descriptions is available.

The Personnel Expenditure Planning (PEP) Report is available through the Administrative Services Office. This report details projected regular salaries. Additional reports can be generated from the Planning Budget Formulation (PBF) system. In developing and reviewing your 2019-20 budget, the following reports are available for use:

Accounts by Cost Center/WBS Accounts by GL Budget Allocation Report Employees by Funds Center

39

Employees by GL Employees by Class

These reports will assist in preparing your budget for keying into the PBF system.

Current expenditure information may be obtained from a variety of sources. The Financial Status Report (on ZLAC report tree) may be accessed through the SAP system.

F. Employee Benefits

Employee Benefits are to be budgeted in account 10010-X68xx-395000. In PBF, benefits for regular positions will be calculated by the system. The rates shown below may be applied for non-regular positions.

Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged to account 10010-X68xx-395000 each pay period.

G. Administrative Support Costs for Utilities and Custodial Maintenance

Each Community Services Program Manager, along with the college administration, should establish the amount of administrative support required for recouping college support costs of utility and custodial maintenance. Commitment item code 589500 should be used for budgeting this cost. An equal negative amount should be set up in account: 10100-XxxxxA-589710 to offset the cost to the unrestricted budget.

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H. As part of the program budget development, the college should review past expenditures and future requirements in determining adequate funding for the production and distribution of the Community Services class schedules.

I. Profit and Loss

The Community Services Program must be self-supporting; prolonged losses will result in the discontinuation of Community Services at the college. Commitment item codes 799100 and 799110 have been established to balance appropriations with projected budgeted income. If a college plans for a profit (positive), budget the amount in account 10010-X6890-799100. If a college plans for a loss (negative), budget the amount in account 10010-X6890-799110. If a loss is projected, the college must also budget an equal amount in an interfund transfer account in Fund 80008. O.P. Form #20-10, Interfund Transfers should be completed. The Budget Office will establish the interfund transfer.

III. BUDGET OPERATION PLAN DOCUMENTS

For the Community Services Budget Operation Plan, the following forms should be submitted:

A. Proposed Income Projection, Form CS-1

Use this form to project 2019-20 income. Include the historical actual data that has been provided by the ESC Budget Office to the Vice President of Administrative Services. List other types of income generated.

B. Personnel Summary, Form CS-2

List the personnel costs for regular employees and vacancies. PBF report Employees by Fund Center for commitment items 1xx100 and 2xx100 may substitute this form.

C. Community Services Budget Summary, Form CS-3

Summarize instruction and non-instruction costs by major categories, such as salaries, employee benefits, and supplies. The Instruction Costs summary is for WBS 10010-X6830 only. All other WBS account costs (excluding 10010-X6830) should be included on the Non-instruction summary.

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D. Summary of Other Expenses, O.P. Form #20-9

Identify the amount and nature of the appropriations under commitment item 589000, Other Expense. Discount fees (averages 2.5% of credit card receipts) charged by City National Bank for the processing of credit card sales, should be included.

E. Request for New Membership, O.P. Form #20-7 and Organizational Membership

Summary, O.P. Form #20-8

Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages 20-21 for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #20-8, should be completed.

F. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10010 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Community Services Budget Operation Plan documents should be submitted on blue paper.

FORM CS-1

PROPOSED COMMUNITY SERVICES INCOME PROJECTION

2019 - 2020

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2017-18 ACTUAL INCOME

II. 2018-19 ACTUAL YEAR-TO-DATE INCOMEAS OF 12/31/18

+ 2018-19 PROJECTED INCOME FORREMAINDER OF YEAR

= 2018-19 ANNUAL PROJECTED INCOME

III. 2019-20 PROJECTED INCOME(Itemize with dollars and description if more than one type of income;if not, only one income account will be set up)

Type of Income Projected Income

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FORM CS-2

PERSONNEL SUMMARY

(You may substitute the EMPLOYEES BY FUND CENTER reportfrom the PBF System for commitment items 1xx100 and 2xx100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES (should agree with the PBF Report)

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identifythe employee occupying the position and the salary that is budgeted in the Budget Operation Plan; otherwise,indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at anestimated salary rate.

Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personneltab in PBF , and with the total of actual salary appropriations in the Budget Operation Plan.

Shift EG ESG PSA

43

FORM CS-3

BUDGET SUMMARY2019-2020

ALLOCATION % OF TOTALEXPENSE CATEGORY BUDGET BUDGET

$ %

A. Non-Instruction Costs:(All WBS accounts, excluding 10010-X6830)

1. Salaries (comm items 1xx100, 2xx100)2. Employee Benefits (comm item 395000)3. Supplies (comm items 4xxx00)4. Other Expense (comm items 5xxx00)5. Capital Outlay (comm items 6xxx00)6. Other (comm items 7xxx00)

Specify: ________________________7. Total Non-Instructor Costs

(Total of Items A.1 through A.6)

B. Instruction Costs: (10010-X6830 ONLY)

1. All Salaries (comm items 1xx100, 2xx100)2. Employee Benefits (comm item 395000)3. Supplies (comm item 4xxx00)4. Personnel Services Contract Costs for

Instructor Personnel (comm item 562100)5. Other Expense (all other comm items 5xxx00)6. Capital Outlay (comm item 6xxx00)7. Other (comm items 7xxx00)8. Total Instructor Costs

(Total of items B.1 through B.7)

C. Total Community Services Costs(Add lines A.7 and B.8) 100%

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NONRESIDENT CAPITAL OUTLAY

45 

 

2019 - 2020 BUDGET OPERATION PLAN

NONRESIDENT CAPITAL OUTLAY I. INTRODUCTION

The Nonresident Capital Outlay Program is funded entirely from nonresident capital outlay fees collected at each college. Nonresident capital outlay fees, at $9 per semester for FY 2019-2020, are collected from nonresident students (except those who have AB 540 status) to offset capital outlay expenses. Pursuant to Education Code Section 76141, revenue collected shall be “expended only for purposes of capital outlay, maintenance, and equipment.” The Nonresident Capital Outlay fund code is 10020.

II. GUIDELINES

A. Budget Allocation

Each college will project its own Nonresident Capital Outlay Fee income as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income for the 2019-20 budget. Projected income is to be submitted on Form NR-1 so that the ESC Budget Office can establish income accounts. Appropriations are to be budgeted in restricted Fund 10020. Only commitment items 582500 Maintenance-Building & Ground and 6xxx00 for capital assets can be used in this fund.

B. Expenditures

Income collected from Nonresident Capital Outlay Fees may be expended only for purposes of capital outlay, maintenance, and equipment, such as improvements or extensions to the life of existing capital facilities, including major repair and remodeling projects such as Scheduled Maintenance and Special Repair (SMSR).

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The colleges are responsible for managing the Nonresident Capital Outlay Program budget and expenditures since any earned excess income will be returned to the Program in the following fiscal year. Conversely, any program deficit will be charged to the college’s unrestricted ending balance.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 Nonresident Capital Outlay Budget Operation Plan, the following documents should be submitted:

A. Proposed Nonresident Capital Outlay Income Projection, Form NR-1.

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10020 section of the  Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Nonresident Capital Outlay Budget Operation Plan documents should be submitted on green paper.

FORM NR-1

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2017-18 ACTUAL INCOME(1) Foreign Student(2) Out-of-State Student

II. 2018-19 ACTUAL YEAR-TO-DATE INCOME AS OF 12/31/2018(1) Foreign Student(2) Out-of-State Student

+ 2018-19 PROJECTED INCOME FOR REMAINDER OF YEAR(1) Foreign Student(2) Out-of-State Student

= 2018-19 ANNUAL PROJECTED INCOME(1) Foreign Student(2) Out-of-State Student

III. 2019-20 PROJECTED INCOME(must equal budget appropriations)

(1) Foreign Student(2) Out-of-State Student

NOTE:(1) Foreign Student GL: 887520 Non-ITV/ 887524 ITV(2) Out-of-State Student GL: 887522 Non-ITV/ 887525 ITV(3) The college will be responsible for covering program deficit if expenditures exceed income received.(4) Starting from 2016-17, Non-Resident Capital Outlay fund number was changed from 10119 to 10020.

2019-2020

PROPOSED NONRESIDENT CAPITAL OUTLAY INCOME PROJECTION

- -

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PARKING

48

2019 - 2020 BUDGET OPERATION PLAN

PARKING I. INTRODUCTION

The Parking Program is funded entirely from income collected from parking fees. The program was established in order to budget the costs associated with the maintenance, operation, and security of parking lots. The Parking Program fund code is 10145.

II. GUIDELINES

A. Budget Allocation Each college will project its income from parking fees as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income for the 2019-20 budget. Projected income is to be submitted on Form PK-1 so that the ESC Budget Office can establish income accounts.

B. Expenditures

Income from parking fees should be used only for parking-related expenses, including salaries for maintenance and security personnel, utilities, supplies and equipment, or any other directly related support cost. Funds may not be transferred to other programs.

It is the college’s responsibility to manage the Parking Program budget and expenditures since any earned excess income will be returned to the Program in the following fiscal year. Conversely, any program deficit will be charged to the college’s unrestricted ending balance.

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C. Personnel Summary Form PK-2, Personnel Summary assists in determining personnel costs that are charged to the program. In some instances, a position may be partially budgeted in the Parking Program and in one or more additional funds. The various budgets and employee assignments should be cross-checked to ensure that all employees and their positions have been accounted for, and that assignments, budgets, and salary distributions are correct.

PBF report Employees by Fund Center for commitment items 1xx100 and 2xx100 may substitute this form.

D. Employee Benefits

Employee benefits should be budgeted in account 10145-X6920-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied.

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 Parking Budget Operation Plan, the following documents should be submitted:

A. Proposed Parking Income Projection, Form PK-1

B. Personnel Summary, Form PK-2.

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C. Any other appropriate Budget Operation Plan forms such as Other Expense, Membership, etc. (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32).

D. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10145 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Parking Budget Operation Plan documents should be submitted on canary-colored paper.

FORM PK-1

PROPOSED PARKING INCOME PROJECTION

2019-2020

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2017-18 ACTUAL INCOME

II. 2018-19 ACTUAL YEAR-TO-DATE INCOMEAS OF 12/31/18

+ 2018-19 PROJECTED INCOME FORREMAINDER OF YEAR

= 2018-19 ANNUAL PROJECTED INCOME

III. 2019-20 PROJECTED INCOME(must equal budget appropriations)

PLEASE NOTE: The college will be responsible for coveringa program deficit if expenditures exceed income received.

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FORM PK-2

PERSONNEL SUMMARY

(You may substitute the EMPLOYEE BY FUND CENTER reportfrom the PBF System for commitment item 2xx100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES (should agree with the PBF Report)

Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personneltab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan.

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identifythe employee occupying the position and the salary that is budgeted in the Budget Operation Plan; otherwise,indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at anestimated salary rate.

Shift EG ESG PSA

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STUDENT HEALTH SERVICES

53

2019 – 2020 BUDGET OPERATION PLAN

STUDENT HEALTH SERVICES I. INTRODUCTION

The Board of Trustees established the Student Health Services Program on April 29, 1992. The program is funded by the mandatory Student Health Fee of $11 per fall and spring semester and $8.00 per summer session and winter intersession, authorized by the Board on December 3, 1997. Effective in Fall 2006, the health fee exemption for low-income students (BOG Grant recipients) was removed. With this change, the Vice Presidents of Student Services revised the Student Health Services Program allocation calculation to allow colleges to retain their earned income without providing for a guaranteed minimum base allocation. Income projections and tentative allocations for the 2019-20 year will be developed by the Vice Presidents of Student Services and distributed in February 2019. The Student Health Services fund code is 10135.

II. GUIDELINES

A. 2019-20 Allocation Allocations as established by the Vice Presidents of Student Services will be provided in February 2019. If a college estimates that additional income will be generated from sources other than the Student Health Fees, the budget may be increased by the amount of the projected income (see Form HS-1). If year-end expenditures exceed allocation and income generated, the program deficit will be charged to the college’s unrestricted ending balance. Income from the Student Health Fees may be used only for student health service-related expenses. Appropriations for basic health services provided by the Student Health Fee should be budgeted in Fund 10135, WBS 10135-X6430. To provide for proper accounting of collections and disbursements of optional additional fees related to health services, appropriations for such additional projected revenue should be budgeted in Fund 10135, WBS 10135-X6431.

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B. Employee Benefits

Employee Benefits, if applicable to the program, should be budgeted in account 10135-X643x-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that actual statutory and Board-paid benefit costs will be charged directly to this account.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 Student Health Services Budget Operation Plan, the following documents should be submitted:

A. Projected Additional Allocation, Form HS-1

Enter the formula-generated allocation projection and any additional projected income from sources outside the formula. The Budget Office will establish the income accounts based on the form.

B. Use other general Budget Operation Plan forms, where appropriate (see the BUDGET

OPERATION PLAN DOCUMENTS Section, pages 29 - 32).

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C. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10135 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All Student Health Services Program Budget Operation Plan documents should be submitted on ivory-colored paper.

FORM HS-1

STUDENT HEALTH SERVICES PROGRAM PROJECTED INCOME 2019-2020

College:

I. Formula generated Allocation (6430)

II. Additional Income Projection (6431)

* III. Total Health Services Projected Income

Describe Additional Income Projections:

* Total projected income should equal total budgeted appropriations.

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CAFETERIA

57

2019 - 2020 BUDGET OPERATION PLAN

CAFETERIA I. INTRODUCTION

Cafeteria operation budgets are maintained under the Cafeteria Fund 60006. Each college is responsible for its own Cafeteria operations.

II. GUIDELINES

A. Budget Allocation

Each college should project its anticipated income, based on sales, vending machine commissions, and any other income source for 2019-20. Historical data on actual income earned will be provided as a guideline. Form CF-1A should be completed to indicate the projected income upon which the operational cost total will be based. The ESC Budget Office will establish income accounts based on this form.

B. Personnel Summary

Form CF-2 assists in determining regular personnel costs of the program. Both filled and vacant positions in commitment items 21x100 should be included. Refer to the PBF Budget Form, Personnel tab, for detailed salary costs of regular employees.

Form CF-2 may be replaced with a copy of the PBF report Employees by Cost Center for commitment items 21x100.

C. Employee Benefits

Employee Benefits should be budgeted in account 60006-XxxxxB-392000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied.

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

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Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

D. Depreciation Expense

Do not budget for Depreciation Expense (commitment item 558300).

E. Equipment Replacement

Since the fund balance and the equipment replacement reserve have been depleted, colleges will have to budget for equipment replacement as part of operational costs. Until an equipment replacement reserve can be rebuilt, college equipment replacement needs must be budgeted against projected income.

F. Utilities Expense

All cafeterias should budget for Utilities, commitment item 550800. The budget for this cost is one percent (1%) of projected 2019-20 sales.

G. Other Expense

Commitment item 589000 for Other Expense should be used only for items for which no other specific commitment item code exists. O.P. Form #20-9 should be completed for budgets in this account.

H. Profit and Loss

To determine budgeted profit and loss status, complete Form CF-1A, Sales and Cost of Food Projection, and Form CF-1B, Labor Costs and Other Expenses.

If the college projects a profit or loss for its cafeteria operations, budget the projected profit in account 60006-XxxxxB-799100 and the projected loss in account 60006-XxxxxB-799110. If a loss is anticipated, an interfund account must also be established in Fund 10100 equal to the projected loss. Complete O.P. Form #20-10 to describe the interfund transfer from the General Fund.

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III. BUDGET OPERATION PLAN DOCUMENTS For the 2019-20 Cafeteria Budget Operation Plan, the following forms should be submitted: A. Income Projection, Form CF-1A

Use this form to project the sales, commissions, and other income used to support Cafeteria appropriations.

B. Labor Costs and Other Expenses Projection, Form CF-1B

Summarize the cost of sales and total operating expenses, and project profit/loss.

C. Personnel Summary, Form CF-2

List all personnel costs for filled and vacant regular positions. Positions placed on this form should reflect what is budgeted in commitment items 21x100. PBF report Employees by Fund Center may substitute this form.

D. Request for New Membership, O.P. Form #20-7, and Organizational Membership

Summary, O.P. Form #20-8

Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages 20 – 21 for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #20-8, should be completed.

E. Summary of Other Expense (Commitment Item 589000), O.P. Form #20-9

Describe all Commitment Item 589000 budgeted expenses.

F. Interfund Transfers, O.P. Form #20-10

Describe budgeted interfund funds from Fund 10100 to the Cafeteria Program for projected loss. College should place funds in account 10100-X6178A-736000. The Budget Office will establish the incoming account and appropriations adjustment in Fund Application 6.

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G. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 60006 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Cafeteria Budget Operation Plan documents should be submitted on goldenrod-colored paper.

FORM CF-1A

CAFETERIAINCOME PROJECTION

LOCATION: PREPARED BY:

SALES PROJECTION FOR 2019-2020:

A. 2017-18 Actual Sales

B. 2018-19 Actual Year-To-Date Sales (As of 12/31/18)

C. 2018-19 Projected Sales for Remaining Year

D. 2018-19 Annual Projected Sales (B) + (C)

E. 2019-20 Budgeted Sales

F. 2019-20 Commissions (Vending Machines)

G. Other Income(Identify)

H. TOTAL 2019-20 INCOME (E) + (F) + (G)

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FORM CF-1B

CAFETERIALABOR COSTS AND OTHER EXPENSES PROJECTION

LOCATION: PREPARED BY:

I. LABOR COSTS

A. Labor Costs (Total all salary accounts: all commitmentitems 2xxxxx):

B. Employee Benefits (comm item 392000):

C. Total Labor Costs (Add A. + B.)

II. OTHER EXPENSES

A. Supplies (comm item 452100):

B. Food (comm item 458100):

C. Utilities (comm item 550800):

D. Sanitary Expense (comm item 581100):

E. Depreciation (comm item 558300):

F. Equipment Rental (comm item 565100):

G. Other Expense (comm item 589000):

H. All Other Expenses (all other comm items 5xxxxx not listedabove):

I. Total Other Expenses (add A. through H.):

III. CAPITAL OUTLAY

J. Equipment Replacement (from projected sales, comm item642100):

K. A & I Expenses (comm items 620200, 620400, 620500):

L. Total Capital Outlay (add J. + K.):

IV. Total Operating Expenses (add I-C.+II-I.+III-L.)

V. Total Projected Income (ttl sales & commissions CF-1A)

VI. Projected Profit/Loss (V. minus IV.) (comm item 799100 or 799110)

Please check that the amounts listed on this form so that they agree with the line itemamounts in your program budget.

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FORM CF-2

PERSONNEL SUMMARY

(You may substitute the EMPLOYEES BY FUND CENTER reportfrom the PBF for commitment item 21x100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES (should agree with the PBF Report)

ESG PSA

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identifythe employee occupying the position and the salary that is budgeted in the Budget Operation Plan, otherwise,indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at anestimated salary rate.

Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personneltab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan.

Shift EG

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CHILD DEVELOPMENT CENTER

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2019- 2020 BUDGET OPERATION PLAN

CHILD DEVELOPMENT CENTER I. INTRODUCTION

The Child Development Center (CDC) provides child development services for college students and staff and assists the college by serving as field training sites for academic departments. The Child Development Center fund code is 70007.

II. GUIDELINES

A. Budget Allocation and Funding Resources

In developing the level of funding for the Child Development Center Program, fixed personnel salary and benefit costs need to be determined, as well as other basic, critical and high priority resource requirements. Since the Centers are licensed by the California Department of Social Services and governed by Title 5 and Title 22 regulations, funding considerations should ensure that the Centers are in compliance with statewide rules and regulations, including the maintenance of mandated teacher/child ratios. Other considerations include the maintenance of the Center’s health, safety or other legal standards. The Child Development Center budget allocation consists of State apportionment (Childcare Tax Bailout), parent fees, interest income, and voluntary college support from unrestricted General Fund. The California Department of Education determines the base level funding (State Childcare Tax Bailout) for the District’s Child Development Centers as a whole. Individual college’s allocations for 2019-20 are then calculated by applying a distribution ratio to the actual 2018-19 State allocation.

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Parent fees collected for children’s enrollment in the Child Development Centers are another source of income. Colleges must project the parent fee revenue using Form CD-2. The ESC Budget Office will then set up a separate income account 70007-X0000A-887300 based on the projection, and actual parent fees collected will be recorded under this account.

To ensure the Child Development Center funding level meets realistic projected costs, the college may reserve a portion of its unrestricted appropriations for interfund transfer to the program. Please refer to the procedures in Section B below.

B. General Fund Support

Since State Tax Bailout funding and parent fees may be insufficient to fully support the Centers, additional funding from the General Fund may be necessary to maintain or expand services. If the college decides to provide additional support from General Fund, the additional support amount should be entered on Form CD-2, and established in an interfund transfer account 10100-X6178A-737000. O.P. Form #20-10 should also be completed to record the interfund transfer. An equal amount will then be established by the ESC Budget Office in 70007-X0000A-893000, which will serve as additional income and allocation for the CDC.

C. Personnel Summary

Form CD-3 assists in determining regular personnel costs of the program. Both filled and vacant positions in Fund 70007 should be included. Refer to the PBF Budget Form, Personnel tab, for detailed salary costs of regular employees. If any employee will be requesting a partial or full position leave during 2019-2020, O.P. Form #20-4, Salary Appropriations Reduced for Known Vacancies and Leaves, should be completed and included in this section. Instructions for completing the form are listed on the back of the form. Colleges may submit a copy of the PBF report Employees by Fund Center for commitment items 127100 and 213100 in lieu of Form CD-3.

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D. Employee Benefits

Employee Benefits should be included as part of Fund 70007 appropriations and must be budgeted in account 70007-XxxxxB-392000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the following employee benefit rates may be applied.

Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefits costs will be charged directly to the program. Directors should monitor employee benefits charges in order to adjust employee benefits appropriations accordingly.

E. Equipment, Equipment Replacement, and Equipment Rental/Lease

In estimating equipment costs, all applicable costs associated with the equipment purchase, price, transportation, installation, maintenance cost or contract should be considered. Refer to the guidelines listed in the SPECIAL REQUIREMENTS Section X., pages 24 - 25 for distinguishing between equipment and supplies.

F. Alterations and Improvements (A & I)

Each center should provide adequate appropriations for any A & I projects necessary to conform to Education Code, Title 5, Health and Safety Standards.

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G. Summer Session

If a Center plans a summer session program, it should be part of the Budget Operation Plan. However, if the Center will receive special funding from other sources, these funds should not be included as part of the Budget Operation Plan.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 Child Development Center Budget Operation Plan, the following forms should be submitted:

A. Statement of Child Development Center Direction, Form CD-1

The college should review and restate its directions for the Child Development Center for the new fiscal year.

B. Income Projection, Form CD-2

Use this form to project the income for the CDC. The State allocation and interest income will be provided by the ESC Budget Office and may not be adjusted. The college should project its parent fees and any college support needed to meet the CDC’s projected costs. Specially funded programs are not included in the Operation Plan for the Child Development Centers.

C. Personnel Summary, Form CD-3

List all personnel costs for filled and vacant regular positions. PBF report Employees by Fund Center for commitment items 127100 and 213100 may substitute this form.

D. Request for New Membership, O.P. Form #20-7, and Organizational Membership

Summary, O.P. Form #20-8 Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages 20 – 21 for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #19-8, should be completed.

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E. Interfund Transfers, O.P. Form #20-10

Complete this form if the college plans to provide additional support to the CDC.

F. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 70007 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Child Development Center Budget Operation Plan documents should be submitted on salmon-colored paper.

FORM CD-1

LOCATION: PREPARED BY:

Directions: (Describe changes in operations, including expansion or reduction of program size or other changes in personnel or level of service.)

STATEMENT OF CHILD DEVELOPMENT CENTER DIRECTION

2019 - 2020

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FORM CD-2

INCOME PROJECTION

2019 - 2020

PLANNING ALLOCATION

A. State Apportionment(Do not adjust)

B. Parent Fees(College to complete)

C. Total Program Allocation (A) + (B)

D. College Support (Interfund Transfer)(Must equal amount set up in fund 10100)

Total 2019 - 2020 CDC Allocation (C) + (D)

NOTES: 1. Total Fund 70007 budget must equal total 2019-2020 CDC allocation.2. Any adjustments made by college from preliminary allocation prepared

by the Budget Office should be reflected in Fund 70007 appropriations.

This form is intended to provide the College Administration input in the planning allocation forthe Child Development Center budget. This form should be completed by the college for thefollowing categories: Student-Parent fees and college support (interfund transfer). Incomeaccounts will be established by the Budget Office.

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FORM CD-3

PERSONNEL SUMMARY

(You may substitute the EMPLOYEES BY FUND CENTER reportfrom the PBF System for commitment items 127100 and 2xx100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES (should agree with the PBF Report)

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identifythe employee occupying the position and the salary that is budgeted in the Budget Operation Plan, otherwise,indicate "VACANT" in Employee's Name column. Vacant position should be included and budgeted at anestimated salary rate.

Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personneltab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan.

Shift EG ESG PSA

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BOOKSTORE

72

2019 - 2020 BUDGET OPERATION PLAN

BOOKSTORE I. INTRODUCTION

The Bookstore fund code is 80008. The following should be addressed in developing a preliminary budget for Bookstore operations for 2019 – 2020:

A. Colleges that plan for equipment purchase and equipment replacement should include

budget for these expenses as part of the operating costs.

B. The writing off of bad checks, uncollectable receivables, credit memos and obsolete inventories are treated as part of selling expenses.

C. Any profit or loss will be returned to each college at the close of the fiscal year. If a

college budgets for a projected loss that will not be covered by an actual ending balance, an interfund transfer should be set up in Fund 10100 equal to the projected loss.

II. GUIDELINES

A. Budget Allocation

Each college will project its anticipated income from sales, commissions, and all other sources for its Bookstore operations for 2019-20. Actual income received for the period of 7/1/18 to 12/31/18 will be provided in the Historical Enterprise memo and can serve as a guideline in income projections. The Budget Office will establish income accounts.

B. Sales Projection

Form BK-1 Sales Projection should include actual sales for 2017-18, estimated ending sales for 2018-19, and projected sales for 2019-20 taking into consideration inflation, increase/decrease in student population, and any other significant influence on income generation. The sales projection should not include any sales tax, and the amount of projected refunds should be subtracted from total sales. Forms BK-2A, BK-

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2B, and BK-2C should be completed based on the college’s projected sales and cost of sales for 2019-20. Textbook sales can be estimated based on a Districtwide average markup of 28.5 percent plus a freight cost allowance of 2.7 percent or based on each college’s actual performance in fiscal year 2017-18. The Budgeted Sales on Form BK-1, Sub-Total Sales Income on Form BK-2B, and Sales Income on Form BK-2C must match.

C. Personnel Summary

Form BK-3 assists in determining personnel costs that are charged to the program. The Personnel Expenditure Planning (PEP) Report is available through the Administrative Services Office. This report details projected regular salaries which include shift differential, where applicable. “B” shift differential is 6.9 percent. The total of salaries indicated on Form BK-3 should agree with the total of FTE salary appropriations in the Budget Operation Plan. A copy of the PBF report Employees by Cost Center may substitute for Form BK-3 for commitment item 2xx100.

D. Employee Benefits

Employee Benefits should be included as part of Fund 80008 appropriations and must be budgeted in account 80008-XxxxxB-392000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the following employee benefit rates may be applied.

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefits costs will be charged directly to the program. Managers should monitor employee benefits charges in order to adjust employee benefits appropriations accordingly.

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E. Administrative Expense

Administrative Expense (commitment item 589500) should be budgeted based on 1 percent of projected sales. Administrative Expense includes personnel costs of bookstore operations at the ESC and year-end physical inventory count cost.

F. Utilities Expense

Utilities Expense should be budgeted in commitment item 550800 based on 1 percent of projected sales. This cost is returned to each college’s fund 10100 utility account as a credit entry.

G. Facilities Improvement and Inventory Reserve

Colleges are to budget a Bookstore Improvement Reserve for capital improvement needs of stores. Funding for this reserve is based on 3 percent of projected sales. Appropriations should be established in account: Fund 80008, Cost Center XxxxxB, Commitment Item 790100. This section is suspended by DAC Council.

H. Profit and Loss Account

To determine budgeted profit and loss status, complete Form BK-2C, PROJECTED SALARIES AND OTHER EXPENSES. If a college projects a profit (positive), an appropriation is to be established by the college in account 80008-XxxxxB-799100; if a college projects a loss (negative), an appropriation is to be established by the college in account 80008-XxxxxB-799110. Any college that projects a loss must also establish an interfund transfer in 10100-XxxxxA-738000 and complete O.P. Form #20-10 to describe the interfund transfer from the General Fund. This amount should be entered on Form BK-2C, Incoming Transfer, line H. The Budget Office will set up the income account at the appropriate time. The projected budgets should equal to the total operating expenses.

III. ADDITIONAL INSTRUCTIONS

A. Refund accounts should not be budgeted.

B. Do not include sales tax in projected income.

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C. Bookstores should budget sufficient funds to cover sub/relief and overtime costs during peak periods. Summer session should be budgeted as part of the regular program.

IV. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 Bookstore Budget Operation Plan, the following forms should be submitted:

A. Sales Projection, Form BK-1

Indicate amount of gross budgeted sales (refunds for returns should be budgeted under refunds accounts), commission income and any other source upon which appropriations are based.

B. Projected Sales and Cost of Sales by Category, Form BK-2A and Form BK-2B

Projected sales and cost of sales are to be listed on Forms BK-2A and BK-2B by sales and cost categories.

C. Projected Salaries and Other Expenses, Form BK-2C

Project profit or loss based on projected income and costs. This form should reflect all projected income, budgeted costs, and anticipated income from commissions.

D. Personnel Summary, Form BK-3

List all personnel costs for filled and vacant regular positions. Positions placed on this form should reflect what is budgeted in commitment items 21x100 only. A copy of the PBF report Employees by Fund Center may substitute this form.

E. Request for New Membership, O.P. Form #20-7, and Organizational Membership

Summary, O.P. Form #20-8

Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages 20-21 for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #20-8, should be completed.

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F. Summary of Other Expenses (Commitment Item 589000), O.P. Form #20-9

Describe all Commitment Item 589000 budgeted expenses. The Other Expense account is to be used for items for which no specific commitment item code exists.

G. Interfund Transfers, O.P. Form #20-10

Colleges budgeting for a projected loss should establish an interfund transfer in account 10100-X6178A-738000. O.P. Form #20-10 should be completed to describe the interfund transfer.

H. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 80008 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Bookstore Budget Operation Plan forms should be submitted on pink paper.

FORM BK-1

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2017-18 ACTUAL SALES

II. 2018-19 ACTUAL YEAR-TO-DATE SALES AS OF12/31/2018

+ 2018-19 PROJECTED SALES FOR REMAINDEROF THE YEAR

= 2018-19 ANNUAL PROJECTED SALES

III. 2019-2020 BUDGETED SALES (Total of SALEScolumn on Form BK-2C)

2019 - 2020

SALES PROJECTION

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FORM BK-2A

BOOKSTORE2019-2020 PROJECTED SALES AND COST OF SALES BY CATEGORY

LOCATION: PREPARED BY: DATE:

SALES* COST ASCOMM ITEM ACCOUNT (Exclude Sales Tax COST OF PERCENTAGE

CODE TITLE & net of refunds) SALES** OF SALES TTL

1. 461000 New Textbooks2. 461100 Used Textbooks3. 461200 Trade Book Sales4. 462000 Class Materials5. 463000 Class Supplies6. 465000 Sundries7. 466000 Special Orders8. 466500 Printing - College Press9. 468000 Confections10. 468010 Syllabi11. 468020 Stationary12. 468030 Tools13. 468040 Casting Materials14. 468045 Ceramics15. 468050 Woodworking Materials16. 468060 Sculpture17. 468070 Safety Equipment18. 468080 Caps and Gowns19. 468090 Greeting Cards20. 468100 Soft Goods21. 468110 Giftware22. 468120 Beverage Items23. 468130 Technical Items24. 468140 Magazine Items25. 468150 Automotive26. 468160 Cosmetology

* Budgeted income accounts are set up from these amounts.** Amounts in this column are to be budgeted.

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FORM BK-2B

BOOKSTORE2019-2020 PROJECTED SALES AND COST OF SALES BY CATEGORY

LOCATION: PREPARED BY: DATE:

SALES* COST ASCOMM ITEM ACCOUNT (Exclude Sales Tax COST OF PERCENTAGE

CODE TITLE & net of refunds) SALES** OF SALES TTL

27. 468170 Art28. 468180 Electronics29. 468190 Computer Software30. 468195 Computer Hardware31. 469000 Freight In32. 469050 Freight Out33. 469100 Write-off A/R Ret Checks

SUB-TOTAL SALES INCOME

SUB-TOTAL COST OF SALES

34. 884990 Commission - General35. 884991 Commission - Jewelry36. 884992 Commission - Magazines

SUB-TOTAL COMMISSIONSTOTAL INCOME

(Add Sales Income and Commissions)

* Budgeted income accounts are set up from these amounts. ** Amounts in this column are to be budgeted.

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FORM BK-2C

BOOKSTORE2019-2020 PROJECTED SALARIES AND OTHER EXPENSES

LOCATION: PREPARED BY: DATE:

Total of operating expense items listed on this page must equal total of program budget.

% OFBUDGET SALES

A. Labor Costs (Total all salary accounts: all commitmentitems 2xxxxx)

B. Employee Benefits (Total of comm item 392000)

C. Supplies (Other than Cost of Sales)

D. Other Operating Expenses (Comm items 5xxxxx)

E. Capital Outlay (Comm items 6xxxxx)

F. Improvement Reserve (Comm item 790100)

G. Other

H. Incoming Transfer (for projected loss)

I. TOTAL OPERATING EXPENSES (add lines A. to H.) 100.0%

J. Sales Income (from column 1, page BK-2B)

K. Less Cost of Sales (from column 2, page BK-2B)

L. Sales Profit (Line I. minus line J.)/(Loss)

M. Commissions (from column 1, page BK-2B)

N. TOTAL INCOME

TOTAL PROFIT (LOSS) (line N. minus line I.)

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FORM BK-3

PERSONNEL SUMMARY

(You may substitute EMPLOYEES BY FUND CENTER reportfrom the PBF System for commitment item 2xx100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES(should agree with Budget Preparation Report)

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled,identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan,otherwise, indicate "VACANT" in Employee's Name column. Vacant position should be included and budgetedat an estimated salary rate.

Total of salaries budgeted should agree with the data entered on the Worksheet by Employees Report on theBudget Preparation System, and with the total of actual salary appropriations in the Budget Operation Plan.

Shift EG ESG PSA

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RESTRICTED PROGRAMS

ADULT EDUCATION PROGRAM (AEP)

82

2019 - 2020 BUDGET OPERATION PLAN

ADULT EDUCATION PROGRAM (AEP) I. INTRODUCTION

Adult Education Program (AEP) was established on July 1, 2015 with the passage of Assembly Bill (AB) 104 (Chapter 13, Stats. 2015). Funds for AEP are provided to expand and improve the delivery of educational services to adult learners. English as a Second Language (ESL), Adult Basic Education (ABE), Adult Secondary Education (ASE), and Short Term CTE are the four main program areas that forms the backbone of the AEP.

The fund code for the 2019-20 AEP program is 10462.

II. GUIDELINES

A. Budget Allocation

For the 2019-20 fiscal year, the preliminary budget allocation will be calculated based on each college receiving a base amount of $500,000 and the remainder will be distributed to the colleges based on the AE variables, success and innovation. The 95 percent of 2018-19 final allocation is not the applied formula for this categorical program. Budget allocation will be adjusted when the final allocation is approved by the Los Angeles Regional Adult Education Consortium (LARAEC) and provided by the State. The allocations will be sent on a separate memo with other restricted program allocations.

B. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10462-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73%

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STRS – Cash Balance 4.00% Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

III. BUDGET OPERATION PLAN FORMS

For the 2019-20 Adult Education Program Budget Operation Plan, the following forms should be submitted:

A. The AEP Budget Operation Plan should use the general Operation Plan forms, where

appropriate (see Budget Operation Plan Documents section, pages 29 - 32). B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10462 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All Adult Education Program Budget Operation Plan documents should be submitted on blue paper.

District Office 701,000.00$ LA Mission College 500,000.00$ LA Valley College 500,000.00$ Pierce College 500,000.00$ LA Trade-Tech College 500,000.00$ East LA College 500,000.00$ LA City College 500,000.00$ LA Harbor College 500,000.00$ LA Southwest College 500,000.00$ West LA College 500,000.00$ Grand Total 5,201,000.00$

Total Allocation 7,727,127.00$ District Unallocated 2,526,127.00$

Notes:

Los Angeles Community College DistrictAdult Education Program

FY 2019-2020Adult Education Categorical Program

Base Allocation

- District Office supports District AE Dean, Research Analyst,Accountant, Burlington Seats and CASAS Data andAccountability Team.

- Colleges will receive a 500k base that includes funding for a AEDean, Classified and Counselor for AE.

- 2,526,127 will default to District Unallocated line item and will bedistributed based on variables for AE funding.

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BOARD FINANCIAL AID ASSISTANCEPROGRAM - STUDENT FINANCIAL AID

ASSISTANCE (BFAP-SFAA)

85

2019 - 2020 BUDGET OPERATION PLAN

BOARD FINANCIAL AID ASSISTANCE PROGRAM- STUDENT FINANCIAL AID ASSISTANCE (BFAP-SFAA)

I. INTRODUCTION

The California Community Colleges Chancellor’s Office determines the funding level of the BFAP-SFAA Program. This funding is in the form of a state allocation.

The fund code for the 2019-20 BFAP-SFAA program is 10416.

II. GUIDELINES

A. Budget Allocation

The 2019-20 preliminary allocation will be based on eighty percent (80%) of the 2018-19 final allocation, provided funding is available, per program regulations. Budgets will be adjusted when the final allocation from the State is provided. There will be no penalty for de-obligating or returning any portion of the BFAP-SFAA allocation by the reporting deadline. Penalties will apply for failure to report unspent funds in time for reallocation and failure to meet the statutory maintenance of effort (MOE) requirements for Financial Aid offices. Since the preparation and data entry of the initial budget are done locally, the Financial Aid Manager should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide budget, salary, expenditure, and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data.

B. Allowable Use of Funds

Funds must supplement, not supplant, on-going college expenditures for the administration of student aid.

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BFAP-SFAA funds can be used for:

1. Salaries for financial aid professional, technical, clerical and/or temporary staff (including student help) who report directly to the financial aid director.

2. Expenses associated with staff training and for the development and production of financial aid outreach materials.

3. Computer hardware or software necessary for and solely dedicated to the delivery of student financial aid.

BFAP-SFAA funds cannot be used for: 1. District operations or divided among colleges within a district in a manner that

differs from the annual allocation to each campus. 2. Salaries for personnel at the level of financial aid manager or above. 3. Capital outlay or office supplies. 4. Cover expenditures made or liabilities incurred prior to July 1 of the applicable

fiscal year.

Statewide “I Can Afford College” funds can be used to: 1. Increase awareness and participation in student financial aid programs through

direct contact with potential students, current students, and families by the California Community Colleges Chancellor’s Office.

2. Increase low-income and disadvantaged student participation in postsecondary education, by providing access to information, application completion assistance, and expanding the number of funded financial aid awards.

No exceptions to these guidelines are allowed without the written approval of the State Chancellor’s Office Student Financial Assistance Program Coordinator. Note: Information from the 2015 BOGFW Program Manual, section 12.1.3.

C. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10416-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied:

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Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

III. BUDGET OPERATION PLAN FORMS

For the 2019-20 BFAP-SFAA Budget Operation Plan, the following documents should be submitted.

A. The BFAP-SFAA Budget Operation Plan should use the general Operation Plan

forms, where appropriate, (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29 - 32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10416 section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All BFAP-SFAA Budget Operation Plan documents should be submitted on green paper.

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CalWORKs AND TEMPORARY ASSISTANCEFOR NEEDY FAMILIES (TANF)

88

2019 – 2020 BUDGET OPERATION PLAN

CalWORKs AND TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF)

I. INTRODUCTION State funds allocated to the CalWORKs and Temporary Assistance for Needy Families

(TANF) programs are for the purpose of assisting welfare recipient students and those in transition off of welfare to achieve long-term self-sufficiency through coordinated student services.

The fund code for the 2019-20 CalWORKs–Child Care program is 10443; for the CalWORKs–Non-Child Care program, 10449; and for the Temporary Assistance for Needy Families (TANF) program, 10447.

II. GUIDELINES

A. Budget Allocation

The preliminary allocation for CalWORKs and TANF programs will be determined by the Economic and Workforce Development Division. Per State Chancellor’s Office’s approved allocation formula for CalWORKs, the District will receive a preliminary allocation for fiscal year 2019-20 equal to 95% of fiscal year 2018-19 funding. The preliminary allocation will be distributed among the three major allowable CalWORKs activities: (1) Child Care, (2) Coordination, Job Placement, and Work Study, and (3) Curriculum Development and Redesign, Instruction, and Additional Child Care. Budget allocation will be adjusted when the final allocation is provided by the State.

B. Budget and Expenditure Guidelines

Budgets established for CalWORKs are to be allocated for the following purposes:

1. Work Study – maximum of 75% of student wages 2. Child Care – on and off-campus assistance 3. Coordination – staffing for coordination of program services on and off-campus,

including case management and supplemental counseling. 4. Job Placement – staffing for job development or placement activities 5. Curriculum Design – faculty salary for development or redesign of curriculum to

benefit TANF students

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6. Instruction – unfunded FTES as defined in instruction for unmet funding needs and other instructional costs.

Budgets established for TANF are to be allocated to objects of expenditure for funding additional fixed, variable and one-time costs for providing support services and instruction for CalWORKs students which include: job placement and coordination, curriculum development and redesign, childcare and work study, and instruction.

Appropriations for the CalWORKs Program should be allocated to Fund 10443 (child care only) and Fund 10449 (coordination, curriculum development, job development and placement, and work study), and the appropriations for the TANF Program should be allocated to Fund 10447 for 2019-20. Only the following activity codes are allowed under CalWORKs:

Fund 10443-X____: 1. Childcare – 6925

Fund 10449-X____:* 1. Coordination – 6411 2. Curriculum Development – 6020 3. Job Development/Placement – 6320 4. Work Study – 6429 * Fund 10449 requires matching.

Colleges should generally use WBS 10447-X4904 Gain Program under TANF. However, since TANF is designed to fund additional costs to CalWORKs-type activities, other WBSs allowable under CalWORKs may also be used. Colleges are encouraged to utilize TANF funds as a primary source when the same services may be funded by either TANF or CalWORKs.

C. Employee Benefits

Employee Benefits for salaries funded by CalWORKs and TANF funds should be budgeted in 10xxx-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied.

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Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit expenditures throughout the year and adjust employee benefit budgets when necessary.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 CalWORKs and TANF Budget Operation Plan, the following documents should be submitted: A. The CalWORKs and TANF Budget Operation Plan should use the general Operation

Plan forms, where appropriate (see Budget Operation Plan Documents section, pages 29 - 32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10443, 10449, and 10447 sections of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions.

All CalWORKs and TANF Budget Operation Plan documents should be submitted on canary-colored paper.

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DISABLED STUDENTS PROGRAMSAND SERVICES (DSPS)

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2019 - 2020 BUDGET OPERATION PLAN

DISABLED STUDENTS PROGRAMS AND SERVICES (DSPS) I. INTRODUCTION

The Disabled Students Programs and Services (DSPS) provides support services, specialized instruction, and educational accommodations to students with disabilities so that they can participate as fully and benefit as equitably from the college experience as their non-disabled peers. The DSPS Budget Operation Plan is prepared and submitted as part of the entire college Budget Operation Plan. Although this program has separate reporting requirements, and consequently has some unique budgeting and accounting needs, the basic concept of the unrestricted Budget Operation Plan applies. Please refer to the section entitled BUDGET OPERATION PLAN DOCUMENTS, pages 29 - 32, for general guidelines and information on Operational Plan documents.

The fund code for the 2019-20 DSPS program is 10406.

Note: Starting fiscal year 2017-18, DSPS will use rotating fund numbers. This change was requested by the program directors. Funds 10420 and 10404-10406 will be utilized as the program’s rotating range. Fund 10406 will be used for fiscal year 2019-20.

II. GUIDELINES

A. Objectives

The objectives of the Disabled Students Programs and Services Budget Operation Plan are:

1. Identify the various activities necessary to accomplish the goal and/or objectives of

the Disabled Students Programs and Services. 2. Establish a budget that will reflect the minimum requirements to support the stated

goals and objectives of the program, including the provision of service to a changing disabled population.

3. Make the personnel adjustments necessary to provide service in the most cost-

effective manner.

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B. Budget Allocation The DSPS allocation is based on two sources of income: projected State funding, and the FTES match from the General Fund based on prior-prior year actual enrollment data.

A State funding level based on 90 percent of actual 2018-19 State funding is used to calculate the preliminary budget for 2019-20 for DSPS.

As authorized in Title V Regulations, Section 56070, the required match component of the allocation is based on FTES generated by disabled students in credit and non-credit special classes. Since the current year is not completed during the budget development period, the prior-prior year actual enrollment data is used. The calculation uses the State Chancellor’s Office FTES rate calculation method for special classes for students with disabilities. The special class rates for the 2019-2020 DSPS are 70% of 2018-2019 funded credit rate of $5,072.11/credit, 90% of 2018-2019 funded non-credit CDCP rate of $5,072.11/enhanced non-credit FTES (CDCP), and 90% of 2018-2019 funded non-credit rate of $3,050.00/funded non-credit. These rates are subject to change as the State Chancellor’s Office has not released updated rates for 2019-20. The FTES match is part of the college’s unrestricted allocation, and an intrafund transfer account 10100-XxxxxA-739900 should be established to reserve these required funds. O.P. Form #20-11 should be completed to identify the intrafund transfer. College support in addition to the match requirement from the unrestricted funds remains a local decision as part of the college’s budget planning process. Any additional support should be placed in the same intrafund transfer account 10100-XxxxxA-739900. O.P. Form #20-11 should be completed to identify the intrafund transfer. Budget allocation will be adjusted when the final allocation and match requirement is provided by the State.

C. Title 5 Regulations

In preparing the 2019-20 DSPS Budget Operation Plan, strict adherence to the limitations in the Title 5 DSPS regulations and guidelines previously issued and amended by the State Chancellor’s Office should be maintained.

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D. Activity Codes

The following structure cross-references Disabled Students Programs and Services reporting categories and District activity codes:

PROGRAM CATEGORY

WBS CODE

OBJECT DEFINITION

COMM. CODE

Special Facilities 10406-X6720 Pieces of equipment utilized in

regular or special classrooms by students; modification of equipment. Included are capital outlay, equipment, A&I.

4xxxxx 5xxxxx 6xxxxx

Special Educ Materials

10406-X6125 Those materials necessary to assist disabled students in the learning process. Included are supplies, visual and auditory items and other related materials.

4xxxxx 5xxxxx

Special Education Asst I

10406-X6410 Persons hired to work directly with the disabled students in a non-classroom environment. Included are DSPS Administrators, counselors, student workers, interpreters, and clerical workers.

12xxxx 14xxxx 21xxxx 23xxxx 3xxxxx 5xxxxx

Special Education Asst II

10406-X0800

All costs directly related to instruction of disabled students. Included are Special Education Instructors, tutors, classroom interpreters, note takers, student workers, supplies and facilities.

11xxxx 13xxxx 22xxxx 24xxxx 3xxxxx 4xxxxx 5xxxxx 6xxxxx

10406-X6723 For telephone. 550100 10406-X6724 For data transmission and rental

of computer terminal. 550700 565100

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Transportation 10406-X6440 The cost of transporting disabled students between their home and the college or its designated activity. Included are drivers, attendants, and related costs.

21xxxx 3xxxxx 5xxxxx

Program Development Services (PADS)

10406-X6020 Variety of services for staff and program development that can include regional consortiums, assessment guidelines, budgetary advisement, in-service activities, program reviews and evaluations, and others. Included are travel, mileage, professional experts, and consultants.

12xxxx 14xxxx 21xxxx 23xxxx 3xxxxx 4xxxxx 5xxxxx

Mobility Assistance 10406-X6430 Persons hired to assist disabled

students to move effectively through campus. Included are consultants, student workers, and equipment.

12xxxx 14xxxx 21xxxx 23xxxx 3xxxxx 4xxxxx 5xxxxx 6xxxxx

E. Special Classes

All special classes, to the extent possible, should be designed and structured to conform to the requirement for Full Time Equivalent Student (FTES) generation. Tutoring of disabled students, whether formalized in a classroom environment or done through authorized student tutors, should conform to the State and District tutoring requirements for FTES-generating tutor activities.

F. Personnel Budget

The PBF Budget Form Personnel tab displays regular employees’ salaries and their associated benefits. Since each location is most familiar with its personnel and payroll requirements, the college remains responsible for the accuracy of the payroll budgets.

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The correct District codes for certificated, classified, and unclassified accounts may be obtained from the Chart of Accounts document on the District’s website (http://sap.laccd.edu). FTEs and hours should be indicated where appropriate. All permanent full-time and part-time, hourly, substitute and relief personnel, and extra assignments should be budgeted.

G. Employee Benefits Employee benefits should be budgeted in account: 10406-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefit budgets when necessary.

H. Non-Salary Budget

Refer to the Unrestricted Programs section of the Budget Operation Plan Instructions for relevant guidelines for budgeting of non-salary costs.

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IV. BUDGET OPERATION PLAN FORMS

For the 2019-20 DSPS Budget Operation Plan, the following forms should be submitted:

A. Projected Allocation, Form DSPS-1

Provide college input in estimating income for the program.

B. Projected Income Source, Form DSPS-2

Project any income that the program can expect to generate to supplement the DSPS allocation. Among the possible sources are Fund 10100, Federal, State, and Local grants, Department of Rehabilitation assistance, donations, whether in cash or in kind, and volunteer services.

C. Projected Unduplicated Number of Students, Form DSPS-3

Enter the anticipated number of disabled students who enroll in the program. This form was adapted from the DSPS 1991-92 End-Of-Year Direct Excess Cost Report.

D. Fund 1 Intrafund Transfers for Matching Requirements and Additional Support

for Restricted (SFP) Programs, O.P. Form #20-11

Indicate amount of support from the college’s unrestricted budget for required matching and additional college support.

E. Summary of Other Expenses (Commitment Item 589000), O.P. Form #20-9

Describe all commitment item 589000 expenses.

F. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10406 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All DSPS Budget Operation Plan documents should be submitted on ivory-colored paper.

FORM DSPS-1

PROJECTED ALLOCATION

2019 - 2020

PRELIMINARY PLANNING ALLOCATION

A. State Allocation(90% of 2018-2019 actual)

B. FTES Income(2017-18 actual FTES)

C. Additional College Support(from Intrafund Transfer,form O.P. #20-11)

D. Total Program Allocation (A) + (B) + (C)

NOTE: Total Fund 10406 budget must equal Total 2019-20 DSPS preliminaryplanning allocation, including intrafund transfer (fund 10100) amount.

The amount of the projected State Allocation is calculated on 90% of the actual 2018-2019State allocation. This amount will be adjusted in the Fall, when the Final Allocation isprovided by the State Chancellor's Office. In agreement with the decision of the DSPSdirectors, no mid-year adjustment to FTES income will be made.

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FORM DSPS-2A

LOCATION: PREPARED BY:

DIST FTES COLLEGE STATE DSPSSUB-MAJOR COMM ITEM GROUP MATCHING CONTRIBUTION APPORTION- VTEA OTHER TOTAL

(REQUIRED) (VOLUNTARY) MENT (Sum of col1-3)

100000 CERTIFICATED SALARIESA. Class Contract (1)B. Class Hourly (2)C. Non-Class Contract (3)D. Non-Class Hourly (4)E. Management (5)F. Counseling (6)

Total Cert. Salaries (7)200000 CLASSIFIED SALARIESA. Classif. Contract (8)B. Classif. Hourly (9)C. Aides (10)D. Interpreters (11)E. Other:________ (12)F. Other:________ (13)

Total Class. Salaries (14)300000 EMPLOYEE BENEFITS

Total Empl Benefits (15)400000 SUPPLIES & MATERIALSA. Supplies (16)B. Materials (17)C. Books (18)

Total Suppl/Materls (19)

TOTAL

PROJECTED INCOME SOURCE2019-2020

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FORM DSPS-2B

LOCATION: PREPARED BY:

DIST FTES COLLEGE STATE DSPSSUB-MAJOR COMM ITEM GROUP MATCHING CONTRIBUTION APPORTION- VTEA OTHER TOTAL

(REQUIRED) (VOLUNTARY) MENT (Sum of col1-3)

500000 OTHER EXPENSESA. Transportation (20)B. Consultants (21)C. Telephone Contract (22)D. Equipment Repairs (23)E. Mileage (24)F. Travel (25)G. Rentals (26)H. Printing (27)I. Postage (28)J. Other (29)

Total Oth Expenses (30)600000 CAPITAL OUTLAYA. Equipment (31)B. Building Modify (32)C. Facility Rental (33)D. Other:________ (34)E. Other:________ (35)F. Other:________ (36)

Total Cap. Outlay (37)

GRAND TOTAL (38)

TOTAL

2019-2020PROJECTED INCOME SOURCE

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FORM DSPS-3

PROJECTED UNDUPLICATED NUMBER OF STUDENTS2019-2020

DISABILITY TYPE PRIMARY SECONDARY TOTAL

ABI + =

ADHD + =

Autism Spectrum + =

Blind and Low Vision + =

Deaf and Hard of Hearing + =

Intellectual Disability + =

Learning Disability + =

Mental Health Disability + =

Physical Disability + =

Other + =

COLUMN TOTALUnduplicated

Count

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EXTENDED OPPORTUNITIESPROGRAMS AND SERVICES (EOPS)

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2019 - 2020 BUDGET OPERATION PLAN

EXTENDED OPPORTUNITY PROGRAMS AND SERVICES (EOPS)

I. INTRODUCTION

The primary goal of the Extended Opportunity Programs and Services (EOPS) is to encourage the enrollment, retention and transfer of students disadvantaged by language, social, economic and educational circumstances, and to facilitate the successful completion of their goals and objectives in college. EOPS offers academic and support counseling, financial aid and other support services. The California Community Colleges Chancellor’s Office determines the EOPS funding level in accordance with the EOPS Act of 1969 and Title 5 Regulations. This funding is in the form of a state allocation that is based on the MIS data collection of the prior year. The fund codes for 2019-20 EOPS are 10488 and 20488.

II. GUIDELINES

A. Budget Allocation

In fiscal year 2018-19, the State Chancellor’s Office developed and began a two-year phase-in of a new funding formula for the EOPS program. The 2019-20 preliminary allocation for EOPS is based on 95 percent of the 2018-19 final allocation, since Title 5 Regulations state that the District will be guaranteed a minimum of 95 percent of the previous year allocation. Budget allocation will be adjusted when the final allocation is provided by the State.

For colleges that return more than 3 percent of unspent funds in any year (after April 30), their budget will be reduced on a dollar-for-dollar basis by the amount in excess of the 3 percent after the formula-driven allocation plus the cost-of living adjustment is determined. The allowed time frame for spending current year EOP funds is still July 1 through June 30 of that same fiscal year. Each program receives a base allocation of $150,000. 90 percent of the remaining funds allocated is based on number of students served at each college; 5 percent of remaining funds allocated is based on college effort and the remaining 5 percent of remaining funds allocated is based on student growth from prior year.

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Since the preparation and data entry of the initial budget are done locally, the EOPS director should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide budget, salary, expenditure, and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data.

B. Title 5 Regulations

In preparing the 2019-20 EOPS Budget Operation Plan, strict adherence to the limitations in the Title 5 EOPS regulations and guidelines previously issued and amended by the State Chancellor’s Office should be maintained.

C. State EOPS Components & District Accounting Identifiers

With the exception of the program director’s salary, which should be funded in Fund 10100, all EOPS appropriations should be placed in Fund 10488 and/or 20488. The District fund and WBS account codes indicated below should be used in preparing the Budget Operation Plan. DISTRICT FUND STATE EOPS MAIN & SUB CATEGORIES & WBS CODES COMPONENTS OF EOPS FORMS

FUND 1 A. PROGRAM DEVELOPMENT &

MAINTENANCE

100 Management Services Component

10488-X6720

1. EOPS activities 110, 111, 112, 114, 115, 116, 117

10488-X6723

2. For telephone under comm item 550100

10488-X6724

3. For data transmission under comm item 550700 and rental of computer terminal under comm item 565100.

10488-X6410

4. All other EOPS Activities not mentioned above but part also of the Component 100.

B. STUDENT SERVICES

10488-X6230 200 Outreach Services Component

300 Instructional Development and Services Component

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10488-X6020

1. EOPS Activities 310, 320, 340: Instructions

10488-X6130

2. EOPS Activities 330: Tutorial

400 Counseling Services Component

10488-X6310

1. EOPS Activities 410, 420, 430, 440, 450: Counseling Services

10488-X6314

2. EOPS Activity 460: Other Special Counseling Project

10488-X6210 500 Transition Services Component 10488-X6461 600 Special Activities Component

10488-X6420 700 Financial Aid Coordination Component

10488-X6744 800 Staff Develop & Training Component

FUND 2

C. DIRECT PAYMENT TO STUDENTS

900 Direct Aid Component

20488-X7001

1. EOPS Activity 910: Grants 20488-X6320

2. EOPS Activity 920: Work Study

20488-X7002

3. EOPS Activity 930: Loans

4. EOPS Activity 960: Other Direct Aid

20488-X7003

a. Fees, Books and Supplies ** 20488-X7006

b. Book Services ***

20488-X6450

c. Transportation (Bus Passes) 20488-X6430

d. Doctor’s Bills

OPEN *

e. Others * CAUTION: WBS accounts not listed above will be understood by the Accounting Office as intended for other direct payment to students. ** Use commitment item 753000. *** Use commitment item 756000.

D. Personnel Budget

The Personnel Expenditure Planning (PEP) Report and Planning Budget Formulation (PBF) Report Employee by Funds Center contain salary projections to assist with the budgeting of salaries. Salary projections on these reports are found only if

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assignments have matched Salary Distribution Detail when the data files for the PBF system are created.

The correct District codes for certificated, classified, and unclassified accounts may be obtained from the Chart of Accounts document on the District’s website (http://sap.laccd.edu). FTEs and hours should be indicated where appropriate. All permanent full-time and part-time, hourly, substitute and relief personnel, and extra assignments should be budgeted. The salaries and benefits of the EOPS director should be budgeted in Fund 10100 as in-kind matching in compliance with the program requirements and should not be included in the EOPS fund.

E. Employee Benefits

Employee benefits for personnel funded by EOPS should be budgeted in account(s) Fund Center 10488-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year in order to adjust employee benefit appropriations accordingly.

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F. Non-Salary Budget

Refer to the Unrestricted Programs section of the Budget Operation Plan Instructions for relevant guidelines for budgeting of non-salary costs. It is necessary to budget direct aid non-salary costs, such as books, school supplies, and bus passes, in Fund 2. In addition, the budget for Discretionary Cost (commitment items 4xxxxx - 6xxxxx) is limited to 10 percent of the total allocation, or $50,000, whichever is less. Book service funds are not considered part of discretionary costs.

G. Travel

Travel activities for EOPS staff and students to EOPS activities or functions should be budgeted in commitment item 586100. All other types of travel expenditures must obtain prior approval from the State.

H. Equipment

Equipment purchases for computer hardware and software must have prior approval from the State after initial approval by the College President.

I. Comparable Level of Services

Each college is required by the State to maintain the same dollar level of services supported with non-EOPS funds as the average reported in its final budget report in the three previous academic years (2016-17 to 2018-19). At a minimum, this amount shall equal the three-year average of 15 percent of the average EOPS allocation to the college for the same three base years, whichever is greater. The State Chancellor’s Office may approve reductions in the required amount if enrollments in the EOPS programs decline. For most of the colleges, the Title 5, Section 56210 requirement is met by the EOPS Director’s salary and employee benefits that are budgeted in fund 10100.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2019-20 EOPS Budget Operation Plan, the following forms should be submitted:

A. Budget Summary, Form EOPS-1

Present a condensed version of the EOPS budget that may be used to compare with the data entered during PBF or for State reporting purposes.

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B. Summary of Other Expenses (Commitment Item 589000), O.P. Form #20-9

Describe all commitment item 589000 expenses.

C. The EOPS Budget Operation Plan should use any other general Operation Plan forms, where appropriate (see Budget Operation Plan Documents section, pages 29 - 32).

D. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10488/20488 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All EOPS Budget Operation Plan documents should be submitted on goldenrod-colored paper.

FORM EOPS-1

BUDGET SUMMARY2019-2020

LOCATION:_________________________

FRINGE NON-FUND & WBS ACCOUNTS PERSONNEL BENEFITS PERSONNEL TOTAL(Commitment Item Codes) (395000)

FUND 1

10488-X6020 $ $ $ $10488-X613010488-X621010488-X623010488-X631010488-X631410488-X641010488-X642010488-X646110488-X672010488-X672310488-X672410488-X6744

SUB-TOTAL $ $ $ $

FUND 2

20488-X6320 $ $ $ $20488-X643020488-X645020488-X700120488-X700220488-X700320488-X7006

SUB-TOTAL $ $ $ $

GRAND TOTAL $ $ $ $

(1xxxxx - 2xxxxx)

(4xxxxx - 7xxxxx)

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EOPS-COOPERATIVE AGENCIES RESOURCESFOR EDUCATION (EOPS-CARE)

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2019 - 2020 BUDGET OPERATION PLAN

EOPS-COOPERATIVE AGENCIES RESOURCES FOR EDUCATION (CARE) I. INTRODUCTION

The Cooperative Agencies Resources for Education (CARE) program was 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. The goals of the program are to provide 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. Some of the services funded by the program are grants and supplemental allowances to students for childcare, transportation, textbooks and supplies.

The fund codes for the 2019-20 EOPS-CARE program are 10869 and 20869.

II. GUIDELINES

A. Budget Allocation

Beginning in fiscal year 2018-19, the State Chancellor’s Office began a new allocation formula for CARE. The CARE formula consists of three basic elements: 1. Each program receives a base allocation of $30,000 to cover the fixed costs

associated with operating the program as a supplemental service for EOPS students.

2. The balance of the remaining state funding for the program is allocated on the

basis of the total number of students served at each college.

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3. The State endeavors to provide at least the same amount as in the previous year allocation. However, according to the allocation formula, programs subject to budget reductions will receive no less than 90 percent of their previous year’s allocation.

Cost of Living Adjustments (COLA), if any, are applied in an equal manner to all allocations after the formula-driven allocations are determined. Any new funding for student growth will be distributed through the formula to eligible colleges after the formula-driven allocation, plus COLA, have been determined.

For the 2019-20 fiscal year, the preliminary budget calculation will be based on 90 percent of the actual 2018-19 allocation. Budget allocation will be adjusted when the final allocation is provided by the State. The allocations will be sent on a separate memo with other restricted program allocations.

B. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10869-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

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III. BUDGET OPERATION PLAN FORMS

For the 2019-20 CARE Budget Operation Plan, the following forms should be submitted:

A. The CARE Budget Operation Plan should use the general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10869/20869 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All CARE Budget Operation Plan documents should be submitted on salmon-colored paper.

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EOPS-NEXTUP

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2019 - 2020 BUDGET OPERATION PLAN

EOPS- NEXTUP I. INTRODUCTION

The Cooperating Agencies Foster Youth Educational Support (CAFYES) Program, now known publicly as NEXTUP, was authorized by Chapter 771, Statutes of 2014 and revised by Chapter 722, Statutes of 2017. The program is housed within the existing community college programs for educationally disadvantaged students, known as Extended Opportunity Programs and Services (EOPS). These programs provide outreach and recruitment, service coordination, counseling, book and supply grants, tutoring, independent living and financial literacy skills support, frequent in-person contact, career guidance, transfer counseling, child care and transportation assistance, unmet need grants, referrals to health services, mental health services, and housing assistance, and other related services. The following regulations and guidelines should be followed:

A. NEXTUP is a categorical program, not a grant, modeled after CARE, that supplements

existing EOPS programs with additional, over and above services. B. NEXTUP funds may be spent solely on NEXTUP expenditures in Object Code 1000 –

7000, as determined by the college NEXTUP coordinator under the oversight of the EOPS Director. Any contracts must be pre-approved by CCCCO.

C. Using NEXTUP funds to supplant other fund sources is strictly prohibited. D. No EOPS student should be displaced, nor capacity to serve EOPS students

diminished, by NEXTUP.

Some of the services funded by the program are grants and supplemental allowances to students for childcare, transportation, textbooks and supplies.

NEXTUP programs are required to collaborate with college and external partners in networks, to prevent duplication of services, and to maximize the use of available funding, and are encouraged to leverage college and community resources.

The fund codes for the 2019-20 NEXTUP program are 10402 and 20402.

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II. GUIDELINES

A. Budget Allocation

For the 2019-20 fiscal year, the preliminary allocation calculation for NEXTUP will be based on 70 percent of 2018-19 final allocation. Budget allocation will be adjusted when the Advance Apportionment is released by the State Chancellor’s Office in late July. The allocations will be sent on a separate memo with other restricted program allocations.

All funding and types of financial aid provided to NEXTUP students must be coordinated with college Financial Aid offices.

B. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10402-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

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III. BUDGET OPERATION PLAN FORMS

For the 2019-20 NEXTUP Budget Operation Plan, the following forms should be submitted:

A. The NEXTUP Budget Operation Plan should use the general Operation Plan forms,

where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10402/20402 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All NEXTUP Budget Operation Plan documents should be submitted on pink paper.

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FOSTER AND KINSHIPCARE EDUCATION (FKCE)

114

2019 – 2020 BUDGET OPERATION PLAN

FOSTER AND KINSHIP CARE EDUCATION (FKCE) I. INTRODUCTION

The mission of the Foster and Kinship Care Education Program is to provide quality education and support opportunities to caregivers of children and youth in out-of-home care so that these providers may meet the educational, emotional, behavioral, and developmental needs of children and youth in the foster care system. The California Community Colleges Chancellor’s Office determines the funding level of the Foster and Kinship Care Education (FKCE) Program. This funding is in the form of a state allocation. The fund code for the 2019-20 FKCE program is 10422.

II. GUIDELINES

A. Budget Allocation

The 2019-20 preliminary allocation is based on 95 percent of the 2018-19 final allocation. Title 5 regulations state that the District will be guaranteed a minimum of 95 percent of the previous year allocation. Budgets will be adjusted when the final allocation is provided by the State.

For colleges that return more than 5 percent of unspent funds in any year, their budget will be reduced on a dollar-for-dollar basis by the amount in excess of the 5 percent after the formula-driven allocation plus the cost-of living adjustment has been determined.

Since the preparation and the data entry of the initial budget are done locally, the FKCE director should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide historical budget, salary, expenditure and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data.

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B. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10422-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

III. BUDGET OPERATION PLAN FORMS

For the 2019-20 FKCE Budget Operation Plan, the following documents should be submitted:

A. The FKCE Budget Operation Plan should use the general Operation Plan forms,

where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10422 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions.

All FKCE Budget Operation Plan documents should be submitted on blue paper.

STRONG WORKFORCE

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2019 - 2020 BUDGET OPERATION PLAN

STRONG WORKFORCE

I. INTRODUCTION

The Strong Workforce Program was established to develop more workforce opportunity and lift low-wage workers into living-wage jobs. The purpose of the program is to expand the availability of quality community college career technical education and workforce development courses, programs, pathways, credentials, certificates, and degrees. The program is grouped into seven areas targeting student success, career pathways, workforce data and outcomes, curriculum, CTE faculty, regional coordination, and funding. The fund code for the 2019-20 Strong Workforce Program is 10499. This fund does not include any of the funding set aside for regionally prioritized projects and programs that meet the needs of local and regional economies. This 40% share of the funding for the regional Strong Workforce Program is budgeted in an SFP program each fiscal year.

II. GUIDELINES

A. Budget Allocation

In 2016, at the recommendation of the California Community Colleges Board of Governors, the Governor and Legislature approved the Strong Workforce Program, adding a new annual recurring investment to spur career technical education (CTE).

For the 2019-20 fiscal year, the preliminary allocation calculation for Strong Workforce will be based on 95 percent of the 2018-19 final allocation. Budget allocation will be adjusted when the final allocation is provided by the State. The allocation will be sent on a separate memo with other restricted program allocations.

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B. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account 10499-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied. Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.738% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly.

III. BUDGET OPERATION PLAN FORMS

For the 2019-20 Strong Workforce Budget Operation Plan, the following documents should be submitted:

A. The Strong Workforce Budget Operation Plan should use the general Operation Plan

forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32).

B. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 10499 section of the Op Plan Forms Checklist in Appendix 2 Forms of the 2019-20 Budget Operation Plan Instructions.

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All Strong Workforce Budget Operation Plan documents should be submitted on green paper.

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STUDENT EQUITY AND ACHIEVEMENT

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2019 - 2020 BUDGET OPERATION PLAN

STUDENT EQUITY AND ACHIEVEMENT (SEA) I. INTRODUCTION

The Student Equity and Achievement (SEA) Program is intended to support colleges in implementing activities and practices pursuant to the California Community Colleges Guided Pathways Grant Program and activities and practices that advance the systemwide goals specified in the Vision for Success—i.e. to eliminate achievement gaps for students from traditionally underrepresented groups. The fund number for 2019-2020 Student Equity and Achievement Program is 11400.

II. GUIDELINES

A. Key Statutes and Regulations

Annual allocation of funds under the SEA Program must be utilized for program implementation as prescribed in California Education Code, section 78222. Within these parameters, districts and colleges are afforded the discretion and flexibility to make spending decisions locally, including decisions on both credit and non-credit programs. Ed. Code 78222 supersedes previous program codes but does reference education code sections of these prior programs (i.e. the previous programs established under Ed. Code sections 78212, 78213, 78220, and 88815).

Under the SEA Program:

� Districts must continue to maintain an equity plan for all colleges in the district, and these plans must be updated every two years and submitted to the CCCCO upon request. As part of this plan, colleges must align goals with the Vision for Success and must conduct research to inform the delivery of additional academic and financial aid support services.

� Colleges must implement AB 705. � Colleges must provide core matriculation services per the forthcoming guidance

issued by the Chancellor’s Office.

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Below is a brief narrative on ultimate responsibility, reasonable and justifiable expenditures, and non-allowable expenditures. Please note that the guidelines below are a summary and not an extensive presentation of the rules.

B. Ultimate Responsibility

Colleges are ultimately responsible for expenditure decisions. The SEA Program is included in the District Audit Manual with the expectation that district-contracted auditors annually review expenditures. Audits may also be conducted by the California Bureau of State Audits, the Chancellor's Office, or other government agencies with a lawful interest in the expenditure of funds.

C. Reasonable and Justifiable

All expenditures should be reasonable and justifiable. “Reasonable” means expenditures are prudent and every effort is made to utilize funds efficiently. “Justifiable” means expenditures are consistent with goals and activities related to the SEA program. Colleges are strongly urged to develop policies and procedures to document and justify program expenditures. Developing written documentation prior to the time of expenditure is recommended. This documentation should clearly establish the link between a given expenditure and SEA program goals and objectives.

D. Non-Allowable Expenditures

The Chancellor’s Office has identified the following non-allowable expenditures for the SEA Program:

1. Gifts – Public funds may not be used for gifts or monetary awards of any kind. Expenditures for a public purpose are not considered a gift of public funds.

2. Stipends for Students - funds cannot be used to pay stipends to students for participation in program or classroom activities.

3. Political Contributions - funds may not be used to pay for political contributions.

4. Courses - funds may not be used to pay for the delivery of courses that generate full time equivalent students (FTES).

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5. Supplanting - any funds spent on these programs should supplement, not replace, general or state categorical (restricted) district funds expended on similar program activities prior to the availability of program funding. This restriction applies to categorical programs and any other federal, state, and county programs. Supplanting rules do not apply to expenditures paid for by BSI, SE or SSSP.

The Chancellor’s Office has not provided an exhaustive list of allowable and non-allowable expenditures as decisions for each expenditure must be made locally according to program objectives and activities and the “reasonable and justifiable” criteria outlined above.

E. Budget Allocation

All appropriations for the SEA Program for 2019 -20 should be budgeted using Fund 11400.

The CCCCO, in consultation with stakeholders, will come up with an allocation formula for the new program. It is expected that the formula will be similar to that proposed for the main Apportionment Funding Formula—a combination of FTES, Equity, and possibly Success factors.

Colleges are asked to budget 99% of the allocation for SEA activities and 1% for Districtwide coordination. The coordination budget is to be placed in account 11400- L6411-589000. This account is for coordination only. The amount is not to be transferred to another account nor used for any other expenses.

F. Allowable WBSs

When allocating funds for the SEA Program, the following WBS should be used (where L=Location):

1. 11400-L4933: Instructional Support/Tutoring Providing embedded tutoring, and other instructional support services that do not generate FTES. If more detailed budgeting and control is preferred under the Instructional Support expense category, the following WBSs can be used in addition to or in place of 11400-L4933: a. 11400-L4934: Tutoring-Veterans

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b. 11400-L4935: Tutoring-Foster Youth c. 11400-L4936: Tutoring-DSPS

2. 11400-L6020: Course and Curriculum Development

Developing or adapting academic or career related programs, curriculum and courses to improve student outcomes.

3. 11400-L6409: Outreach

Targeted outreach to potential student groups and communities, including targeted publications and outreach materials.

4. 11400-L6412: Other Student Needs

Other direct student support including books, miscellaneous supplies and materials for students, student transportation, and child care.

5. 11400-L6413: Student Services & Categoricals

Student services and student services categorical programs that directly support improved outcomes on success indicators. If more detailed budgeting and control is preferred under the Student Services & Categoricals expense category, the following WBSs can be used in addition to or in place of 11400-L6413: a. 11400-L6200: Admissions and Records b. 11400-L6307: Transfer Center c. 11400-L6310: Counseling and Advising Services d. 11400-L6419: Foster Youth (for non-tutoring student service activity) e. 11400-L6460: Handicapped/Disabled Student Services (for non-tutoring student

service activity)

6. 11400-L6414: Coordination & Planning

Hiring SEA program coordinator and staff directly supporting and implementing SEA activities; support for SEA planning processes.

7. 11400-L6611: Institutional Research

Research and evaluation related to improving student outcomes. 8. 11400-L6746: Professional Development

Professional development activities for faculty and staff, including funding of coordination and facilitation, to improve curriculum, instruction, the use of data, student services, effective program practices and materials for addressing and

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improving student outcomes.

G. Employee Benefits

Employee Benefits for salaries funded by the program should be budgeted in account: 11400-Xxxxx-395000. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the current 2018-19 employee benefit rates may be applied.

Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 17.73% Extra Assignment/Summer/Winter (1xx700) 17.73% STRS – Cash Balance 4.00%

Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefits accordingly.

III. BUDGET OPERATION PLAN FORMS

For the 2019-20 SEA Budget Operation Plan, the following forms should be submitted:

A. SEA Budget Template, Form SS-1 (for ESC Budget Office use only).

B. The SEA Budget Operation Plan should use the general Operation Plan forms, where appropriate (see the Budget Operation Plan Documents section, pages 29-32).

C. Op Plan Forms Checklist, O.P. Form #20-14

Complete the Fund 11400 section of the Op Plan Forms Checklist in Appendix 2

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Forms in the Budget Operation Plan Instructions. All SEA Budget Operation Plan documents should be submitted on canary-colored paper.

FORM SEA-1 Student Equity and Achievement Budget Templatefor fiscal reporting period July 1, 2019 - June 30, 2020

Select districtSelect college

Planned Expenditures Report planned expenditures by program allocation and object code as defined by the California Community Colleges (CCC) Budget and Accounting Manual. Although they appear in the CCC Budget and Accounting Manual, not all expenditures listed are appropriate. Refer to program funding guidelines for more information.

Object Code Category Planned Expenditures1000 Academic Salaries2000 Classified and Other Nonacademic Salaries3000 Employee Benefits4000 Supplies & Materials5000 Other Operating Expenses and Services6000 Capital Outlay7000 Other Outgo

Program Totals -$

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APPENDICES

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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APPENDIX 1

2019 - 2020 OPERATION PLAN GLOSSARY OF TERMS ACCOUNT. A unit of expenditure or income (e.g., supplies). ACCOUNT CODE. A group of codes that represents a unit of expenditure or income. The

account code consists of a Fund, Fund Center, and Commitment Item (or General Ledger). (e.g., 10100-C1190A-790100 or 10420-V7101-790100)

ACCOUNT STRUCTURE. The account structure consists of a four-character Business Area

code (e.g., C000, City College; D000, District Offices), five-digit Fund code (e.g., 10100, Basic), six-character Cost Center code (e.g., V4050A, English) or 10-character WBS code (e.g., 50157-D6510, Scheduled Maintenance), and a six-digit Commitment Item (or General Ledger) code (e.g., 452100, Supplies).

ALLOCATION. The projected new-year income for appropriation for a location program.

Division or distribution of resources according to a predetermined plan. APPORTIONMENT. Allocation of State or federal aid, district taxes, or other moneys to

community college districts or other governmental units. APPROPRIATION. A legal authorization granted by a legislative or governing body to make

expenditures and incur obligations for a specified time and purpose. APPROPRIATION FOR CONTINGENCIES. The portion of current fiscal year’s budget not

appropriated for any specific purpose and held subject to intrabudget transfer, i.e., transfer to other specific appropriations as needed during the fiscal year.

BEGINNING BALANCE. Unspent revenue from the previous fiscal year. BOND INTEREST AND REDEMPTION FUND. The fund designated to account for receipt

and expenditure or property tax revenue specified for payment of the principal and interest on outstanding bonds of the district.

BOOKSTORE FUND. The fund designated to account for operation of the college store. BUDGET. A plan of financial operation for a given period consisting of an estimate of

expenditures and the proposed means of financing them. BUDGET/ACCOUNTING FILE. A mainframe generated file that contains current-year

account information. Regular FTE and certificated hourly accounts reflect the projected salaries from the Employee Position file.

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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BUDGETARY CONTROL. The management of business affairs in accordance with an approved plan of estimated income and expenditures.

BUDGETING. The process of allocating available resources among potential activities to

achieve the objectives of an organization. BUSINESS AREA. The code that indicates a specific location (e.g., D000 = District Office,

C000 = Los Angeles City College). CAFETERIA FUND. The fund designated to account for food services. CAPITAL OUTLAY. The acquisition of or additions to fixed assets, including land or existing

buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or equipment.

CAPITAL OUTLAY PROJECTS FUND. The fund designated to account for the accumulation

of receipts and disbursements for the acquisition or construction of capital outlay items. CHILD DEVELOPMENT FUND. The fund designated to account for child development

services. COMMITMENT ITEM OR GENERAL LEDGER. Expenditure classification category of an item

or a service purchased. Financial Accounting module that indicates a specific type of expenditure (e.g., 452100 = Supplies).

COMMUNITY SERVICES. Educational, cultural, and recreational services which an

educational institution may provide for its community in addition to its credit and non-credit programs. Community college districts receive no direct State apportionment for community services.

CONTINGENCY RESERVE. Funds designated by the Board of Trustees for contingent or

emergency purposes during the current fiscal year. Funds allocated from the contingency reserve require approval of three-quarters of the Board of Trustees.

COST CENTER. Code that represents the organizational hierarchy for reporting information

(e.g., D1190A). CURRENT EXPENSE OF EDUCATION (CEE). The Unrestricted General Fund expenditures

of a community college district in Objects of Expenditure 100000 through 500000 and 640000 (Equipment Replacement) for activity codes 0100 through 6700. Excluded from the current expense of education are expenditures for student transportation, food services, community services, lease agreements for plant and equipment, and other costs specified in law and regulations. Amounts expended from State Lottery proceeds are also excluded.

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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DEDICATED REVENUE. Revenue generated from locally managed activities and identified with an individual location (e.g. traffic citations, drop fees, swap meet, etc.).

EMPLOYEE BENEFITS. Amounts paid by an employer on behalf of employees. Examples

are group health or life insurance payments, contributions to employee retirement, district share of OASDI taxes, and worker’s compensation payments. These amounts are not included in the gross salary, but are over and above. While not paid directly to employees, they are a part of the total cost of employees.

EMPLOYEE POSITION FILE. An employee data file used in the Planning Budget

Formulation (PBF) System. Each employee record on this file provides a complete current assignment of regular employees. Salaries are projected for a fiscal year based on pay scale, step advances, shifts and applicable differentials.

ENDING BALANCE. Unspent funds remaining at the end of a fiscal year after all deficits have

been satisfied. EQUIPMENT. Tangible property with a purchase price of at least $5000 and a useful life of

more than one year, other than land or buildings and improvements thereon. EXPENSE OF EDUCATION. This includes all General Fund expenditures, restricted and

unrestricted, for all objects of expenditure 100000 through 500000 and all expenditures of activity from 0100 through 6700.

FISCAL YEAR. A 12-month period to which the annual operating budget applies and at the

end of which a government determines its financial position and the results of its operations. For governmental entities in the State of California, the period beginning July 1 and ending June 30.

FIXED COSTS. Cost of providing goods and services that does not vary proportionately to

enrollment or to the volume of goods or services provided (e.g., insurance and contributions to retirement systems).

FTEE (FULL-TIME EQUIVALENT EMPLOYEES). Ratio of the hours worked based upon the

standard work hours of one full-time employee. This is calculated by dividing the number of total hours worked in one week by the number of hours in a standard workload in a week (usually 40 hours).

FTEF (FULL-TIME EQUIVALENT FACULTY). The number of instructional hours expressed

in terms of the number of full-time faculty required to provide this amount of instruction. This is calculated by dividing the number of instructional hours in each discipline by the weekly faculty load for that discipline specified in the faculty contract.

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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FTES (FULL TIME EQUIVALENT STUDENT). A workload measure used for attendance accounting and apportionment reporting. This measure is computed based on the type of course, course scheduling, and the length of the course.

FUNCTIONAL AREA. An organizational unit in Accounting that classifies the expenses of an

organization by function. This is used for State reporting by activity. FUND. An independent fiscal and accounting entry with a self-balancing set of accounts for

recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein.

FUND CENTER. Code used to identify an organizational unit within a financial management

(FM) area to which budget can be assigned (equates to Cost Center and WBS in Financial Accounting) (e.g., D1190A, 10420-P6010).

GENERAL FUND. The fund used to account for the ordinary operations of the district. It is

available for any legally authorized purpose not specified for payment by other funds. INCOME. A term used to proprietary fund-type accounting to represent (1) revenues or (2) the

excess of revenues over expenses. INTERFUND TRANSFER. Funds set aside in a fund (usually, but not exclusively, in the

General Fund) for transfer for appropriation in another fund (e.g., college support in the General Fund for the Child Development Center).

INTRAFUND TRANSFER. Funds set aside usually in an unrestricted program for transfer to a

restricted program (e.g., college support for DSPS program or SFP matching), to an unrestricted program (i.e., swap meet) where anticipated profit may be appropriated in another unrestricted program, or transfer of funds between locations.

OTHER INCOME. Income arising from lottery receipts, interest, and activities not identified

with any individual college. PERSONNEL EXPENDITURE PLANNING (PEP) PROJECTION. A PBF report of projected

salaries of regular employees based on pay scale, step advances, shifts and applicable differentials.

PLANNING BUDGET FORMULATION (PBF). An integrated web-based system created as

an add-on to the SAP. It is used during the Budget Prep Process by the colleges and the ESC departments to prepare their budgets.

PROGRAM. Category of activities with common outputs and objectives. A program may cut

across existing departments and agencies. A program typically identifies a particular source of funds.

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RESERVE. An amount set aside to provide for estimated future expenditures or losses, for working capital, or for other specified purposes.

RESTRICTED INCOME. Income whose resources are available for the operation and support

of the educational program that are specifically restricted by donors or other outside agencies as to their expenditure. Board designated moneys are restricted in the sense that unrestricted resources are stipulated by the governing board for a specific purpose (e.g., SFP's, Parking, Deferred Maintenance).

REVENUE. Increase in net assets from other than expense or expenditure refunds or other

financing sources (e.g., long-term debt proceeds, residual equity and operating transfers, and capital contributions).

UNRESTRICTED INCOME. Income whose resources are available for general purposes of

the operations of the District and support of the educational program. Matching funds for categorical programs from unrestricted moneys do not change character. They remain unrestricted since they will be used only if the categorical moneys are used.

WBS (Work Breakdown Structures). Elements of a project used to track financial activity for

sections of a project or activities of a grant (SFP restricted programs) (e.g., 10988-T7101). Code is made up of fund, location, and legacy activity code.

WSCH/FTEF. The ratio of Weekly Student Contact Hours (WSCH) to Faculty Full-Time

Equivalents (FTEF) or the number of student contact hours generated per faculty member per week.

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

APPENDIX 2

FORMS (Templates to Follow)

O.P. Form #20-1 Composition of Budget Advisory Committee O.P. Form #20-2 Proposed Instructional Plan O.P. Form #20-3 Operation Plan Staffing - Unrestricted Programs O.P. Form #20-4 Salary Appropriations Reduced for Known Vacancies and Leaves O.P. Form #20-5 Vacant Funded Certificated Positions O.P. Form #20-6 Vacant Funded Classified Positions O.P. Form #20-7 Request for New Membership O.P. Form #20-8 Organizational Membership Summary (Both New and

Continuing) O.P. Form #20-9 Summary of Other Expenses (Commitment Item 589000) O.P. Form #20-10 Interfund Transfers O.P. Form #20-11 Fund 1 Intrafund Transfers for Match Requirements and Additional Support for Restricted (SFP) Programs O.P. Form #20-12 Fund 1 Intrafund Transfers for Unrestricted Programs within or between Locations O.P. Form #20-13 Dedicated Revenue Projections O.P. Form #20-14 Operation Plan Forms Checklist

O.P. FORM #20-1

COMPOSITION OF BUDGET ADVISORY COMMITTEE2019 - 2020

PAGE: OF

COLLEGE/LOCATION: PREPARED BY:

COMMITTEE MEMBER NAME GROUP REPRESENTED SELECTED BY WHOM?

Note: Op Plan form code will now reflect the SAP budget year, rather than the first half of the fiscal year.

O.P. FORM #20-2

2019-2020 PROPOSED INSTRUCTIONAL PLANCollege: Prepared By:

2017-2018 2018-2019 2019-2020Actual Actual/Proj Projection

SUMMER SESSION (Fund 10219): Beginning July 1, 20191. Regular Instructor FTE2. Hourly-Instructor Hours3. FTES (Full-Time Equivalent Students)4. Budget ($)

FALL SEMESTER:1. Regular Instructor FTE2. Hourly-Instructor Hours3. FTES (Full-Time Equivalent Students)4. Budget ($)5. $/FTES

WINTER INTERSESSION (Fund 10098 or 10099):1. Regular Instructor FTE2. Hourly-Instructor Hours3. FTES (Full-Time Equivalent Students)4. Budget ($)

SPRING SEMESTER:1. Regular Instructor FTE2. Hourly-Instructor Hours3. FTES (Full-Time Equivalent Students)4. Budget ($)5. $/FTES

SUMMER SESSION (Fund 10220): Beginning prior to July 1, 20201. Regular Instructor FTE2. Hourly-Instructor Hours3. FTES (Full-Time Equivalent Students)4. Budget ($)

TOTAL ANNUAL ENROLLMENT:1. Annual FTES (Full-Time Equivalent Students)2. Student Enrollment (Unduplicated Headcount)

-- Fall Semester -- Spring Semester

3. Average WSCH/FTEF Target

INSTRUCTIONS FOR COMPLETION OF PROPOSED INSTRUCTIONAL PLANComplete all information requested on the form.A. Summer Session, 2019 (Beginning July 1, 2019)

1. Regular Instructor FTE -- numbers of regular teaching FTE.2. Hourly-Instructor Hours -- total hourly-teaching instructor hours.3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. If multiple Summer Sessions, only FTES.4. Budget -- Identify actual program budget for 2018-2019 and 2019-2020.

B. Fall Semester1. Regular Instructor FTE -- numbers of regular teaching FTE.2. Hourly-Instructor Hours -- total hourly-teaching instructor hours.3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours.4. Budget -- Identify actual program budget for 2018-2019 and 2019-2020.5. $/FTES -- program budget divided by FTES (line 4 divided by line 3.)

C. Winter Intersession1. Regular Instructor FTE -- numbers of regular teaching FTE.2. Hourly-Instructor Hours -- total hourly-teaching instructor hours.3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. If multiple Summer Sessions, only FTES.4. Budget -- Identify actual program budget for 2018-2019 and 2019-2020.

C. Spring Semester1. Regular Instructor FTE -- numbers of regular teaching FTE.2. Hourly-Instructor Hours -- total hourly-teaching instructor hours.3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours.4. Budget -- Identify actual program budget for 2018-2019 and 2019-2020.5. $/FTES -- program budget divided by FTES (line 4 divided by line 3.)

D. Summer Session, 2020 (Beginning prior to July 1, 2020)1. Regular Instructor FTE -- numbers of regular teaching FTE.2. Hourly-Instructor Hours -- total hourly-teaching instructor hours.3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours.4. Budget -- Identify actual program budget for 2018-2019 and 2019-2020.

E. Total Annual Enrollment1. Annual FTES -- Add all FTES for all four sessions listed above.2. Student Enrollment (Unduplicated Headcount) -- list the total of unduplicated students for the Fall and Spring semesters.3. Average WSCH/FTEF -- total of all WSCH divided by total of all FTEF (Full-Time Equivalent Faculty).

O.P. FORM #20-3

2019-2020 OPERATION PLAN STAFFINGUNRESTRICTED PROGRAMS

College Prepared by:

FTEStaffing Filled Vacant Total

Faculty -- Regular

Certificated Administrators

Classified Managers

Other Classified

Total Staffing Level 0 0 0

Note: Numbers should agree with budgeted FTE for following applicable unrestrictedfunds: 10009, 10031, 10032, 10033, 10043, 10046, 10047, 10098, 10099, 10100,10101, 10104, 10106, 10107, 10111, 10113, 10114, 10117, 10118, 10120, 10121, 10122, 10129, 10130, 10140, 10151, 10152, 10160, 10173, 10219, 10220.

O.P. FORM #20-4

SALARY APPROPRIATIONSREDUCED FOR KNOWN VACANCIES AND LEAVES

PAGE: 1 OF 1Location: Prepared by:

EMPLOYEE VACANCYNAME AND ACCOUNT DATE AMOUNTNUMBER POSITION TITLE FUND FUND CTR COMM ITEM CLASS EG ESG PSA FTE FROM TO REDUCED EXPLANATION

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

POSITION

INSTRUCTIONS FOR SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES FORM

Complete all information requested on the upper portion of the form.

Column 1 - List employee's first and middle initial and lastname. List employee number below name.

Column 2 - List position (class code) title. Abbreviate ifnecessary.

Columns 3 - 10 - Complete all account codes and positioninformation.

Columns 11 & 12 - List end date of assignment for known vacancyin the "from" column. List "from" and "to" datesof all known sabbaticals and other unpaid leaves.

Column 13 - Calculate the number of pay periods for whichno salary expenditures or only partial salaryexpenditures will be charged to the account.

Column 14 - Explain source of known salary savings. It isanticipated that the savings will be the result ofcircumstances such as approved sabbaticals, and other unpaid leaves, retirements, resignations,terminations, and unpaid illness leaves.

O.P. FORM #20-5

VACANT FUNDED CERTIFICATED POSITIONS

PAGE: 1 OF 1

Location: Prepared by:

EXPANSION OFPOSITION ACCOUNT POSITION AMOUNT DISCIPLINE OR

TITLE BUDGETED REPLACEMENTFUND FUND CTR COMM ITEM CLASS BASIS FTE

O.P. FORM #20-6

VACANT FUNDED CLASSIFIED POSITIONS

PAGE: 1 OF 1

Location: Prepared by:

INDICATEPOSITION ACCOUNT POSITION AMOUNT VACANCY DATE OR

TITLE FUND FUND CTR COMM ITEM CLASS EG ESG PSA FTE BUDGETED "NEW" POSITION

O.P. FORM #20-7

REQUEST FOR NEW MEMBERSHIP

PAGE: OF

COLLEGE/LOCATION: SUBMITTED BY:

MEMBERSHIP TITLE: MEMBERSHIP PHONE #:not campus title area code phone #

MEMBERSHIP INSTITUTIONAL DUES:ADDRESS: not campus address whole dollars only

ACCOUNT #:Fund + Fund Center + G/L

D E S C R I P T I O N(Describe the membership and how it will benefit the educational program or professional development)

(Description must be adequately completed for preparation of background on Board Report.)

Signature of VP of Admin, College President, or District Division Head:

$

O.P. FORM #20-8

ORGANIZATIONAL MEMBERSHIP SUMMARY(BOTH NEW AND CONTINUING)

PAGE: ___1___ of ___1_____

COLLEGE/LOCATION: PREPARED BY:

ACCOUNT STATUS AMOUNT(Fund + Fund Center + G/L) MEMBERSHIP TITLE (NEW OR CONTINUING) $

O.P. FORM #20-9

SUMMARY OF OTHER EXPENSES (COMMITMENT ITEM 589000)

PAGE: ____1____ of __1___

COLLEGE/LOCATION: PREPARED BY:

FUND FUND CTR AMOUNTCODE CODE FUND CENTER TITLE $ DESCRIPTION

O.P. FORM #20-10

INTERFUND TRANSFERS

COLLEGE/LOCATION: PREPARED BY:

AMOUNT OF TRANSFER FROM UNRESTRICTED (GENERAL) FUNDS: AMOUNT OF INCREASE TO OTHER FUNDS:

LIST AMOUNT AND DESCRIBE PURPOSE OF EACH TRANSFER LISTED: 1. CAFETERIAINTERFUND ACCOUNT (OUTGO)10100-XxxxxA-736000 60006-X0000A-8xxxxx

DESCRIBE PURPOSE OF EACH TRANSFER LISTED (SUBSIDY, ETC.) 2. CHILD DEVELOPMENT CENTERINTERFUND ACCOUNT (OUTGO)10100-XxxxxA-737000 70007-X0000A-8xxxxx

DESCRIBE PURPOSE OF EACH TRANSFER LISTED (SUBSIDY, ETC.) 3. SPECIAL RESERVEINTERFUND ACCOUNT (OUTGO)10100-XxxxxA-735000 50xxx-X0000-8xxxxx

COMPLETE LEFT COLUMN ONLY IF BUDGETED

O.P. FORM #20-11

FUND 1 INTRAFUND TRANSFERS FOR MATCH REQUIREMENTS AND ADDITIONAL SUPPORT FOR RESTRICTED (SFP) PROGRAMS

College: Prepared by:

FROM: TO FUNDFUND-COMMITMENT ITEM (LIST BY FUND TITLE AMOUNT OF TRANSFER

FUND CODE)

(For FWS Fund 10454: Set up matching funds in 10100-X43xxA-790100.)

10100-XxxxxA-739900

Other:

O.P. FORM #20-12

FUND 1 INTRAFUND TRANSFERSFOR UNRESTRICTED PROGRAMS WITHIN OR BETWEEN LOCATIONS

College: Prepared by:

FROM: TO PROGRAMFUND-COMMITMENT ITEM (LIST BY FUND TITLE AMOUNT OF TRANSFER

FUND CODE)

Ex: 10031-P1290B-739800 10100 FARM

LIST FUNDAND FUND CTR

Ex: 10100-XxxxxA-739700 10100-XxxxxA BASIC(Location 1) (Location 2)

FOR TRANSFERSBETWEEN LOCATIONS:(Use comm item 739700)

(Use comm item 739800)

FOR TRANSFERS WITHIN LOCATIONS

FORM O.P. #20-13

2019-20 2019-20REVENUE SOURCE FUND COST CTR GL ACCT PRELIM BUDGET FINAL BUDGET

VETERANS' REPORTING FEE 10100 X0000A 812000SALE-REF MATL&WOART 10100 X0000A 884700OTHER SALES 10100 X0000A 884900PRINT & COPY REVENUE 10100 X0000A 884913SALVAGE SALES 10100 X0000A 8849302% ENROLLMENT FEES[1] 10100 X0000A 8874XXDEGREE DIFF FEES 10100 X0000A 887420CLASS AUDIT FEES 10100 X0000A 887500SEVIS FEES 10100 X0000A 887530DROP FEES 10100 X0000A 887800LIBRARY FINES 10100 X0000A 887820FOREIGN STD APPL FEES 10100 X0000A 887830METRO I PAS 10100 X0000A 887835TRANSCRIPTS 10100 X0000A 887900EMER TRANSCRIPTS FEES 10100 X0000A 887910FACILITY RENTAL 10100 X0000A 888200BACCALAUREATE FEES 10100 X0000A 888540PROGRAM DEVELOPMENT 10100 X0000A 889030TRAFFIC CITATION 10100 X0000A 889040DONATIONS 10100 X0000A 889100TRADE DISCOUNTS-TAKEN 10100 X0000A 889500OUTLAWED WARRANTS 10100 X0000A 889810OVERPAY OF REG FEES 10100 X0000A 889820DUPLICATE REG RECEIPT 10100 X0000A 889840DUPLICATE DIPLOMA/CERT 10100 X0000A 889870VERIFICATION FEES 10100 X0000A 889880COPY MACHINE-LRC 10100 X0000A 889910RETURNED CHECK FEES 10100 X0000A 889950OTHER:OTHER INCOME 10100 X0000A 889000OTHER LOCAL 10100 X0000A 889800

- - FARM (PIERCE) 10031 X0000A 884600SWAP MEET 10032 X0000A 887851CONTRACT EDUCATION 10117 X0000A 889060JOURNALISM 10140 X0000A 889830

- -

- -

NOTES:

DEDICATED REVENUE PROJECTIONS

LOCATION

[2]. Deadlines for submission of this form: SEE BUDGET CALENDAR[1]. 2% Enrollment Fees calculated by the ESC Budget Office.

NON-SPECIFIC PROGRAMS SUB-TOTAL

SPECIFIC PROGRAMS SUB-TOTAL

TOTAL DEDICATED REVENUE

Page 1

O.P. FORM #20-14

2019-2020 BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST

(List additional forms appropriate for your programs)

Op Plan Form Titles Op Plan Form # Check

A. Unrestricted Funds - 10009, 10031, 10032, 10033, 10043, 10046, 10047, 10098, 1009910100, 10101, 10104, 10106, 10107, 10113, 10115, 10117, 10118, 10120, 1012110122, 10129, 10130, 10150, 10151, 10152, 10160, 10173, 10219, 10220:Composition of Budget Advisory Committee 20-1Proposed Instructional Plan 20-2Operation Plan Staffing 20-3Salary Appropriations Reduced for Known Vacancies and Leaves 20-4Vacant Funded Certificated Positions 20-5Vacant Funded Classified Positions 20-6Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Interfund Transfers 20-10Fund 1 Intrafund Transfer for Restricted Programs Matching and Additional Support 20-11Fund 1 Intrafund Transfer for Unrestricted Programs within or between Locations 20-12Dedicated Revenue Projections 20-13Op Plan Forms Checklist 20-14

B. Community Services (10010):Proposed Community Services Income Projection CS-1Personnel Summary CS-2 or PBF RptBudget Summary CS-3Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

C. Nonresident Capital Outlay (10020):Proposed Nonresident Capital Outlay Income Projection NR-1Op Plan Forms Checklist 20-14

D. Parking (10145):Proposed Parking Income Projection PK-1Personnel Summary PK-2 or PBF RptSummary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

Page 2

O.P. FORM #20-14

2019-2020 BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST

(List additional forms appropriate for your programs)

Op Plan Form Titles Op Plan Form # Check

E. Student Health Services (10135):Student Health Services Program Projected Income HS-1Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

F. Cafeteria (60006):Sales and Cost of Food Projection CF-1ALabor Costs and Other Expenses CF-1BPersonnel Summary CF-2 or PBF RptRequest For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Interfund Transfer to Food Services Program 20-10Op Plan Forms Checklist 20-14

G. Child Development Center (70007):Statement of Child Development Center Direction CD-1Income Projection Adjustment CD-2Personnel Summary CD-3 or PBF RptRequest For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Interfund Transfer to Child Development Center Program 20-10Op Plan Forms Checklist 20-14

H. Bookstore (80008):Sales Projection BK-1Projected Sales and Cost of Sales by Category BK-2A,2BProjected Salaries and Other Expenses BK-2CPersonnel Summary BK-3 or PBF RptRequest For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Interfund Transfer to Bookstore Program 20-10Op Plan Forms Checklist 20-14

Page 3

O.P. FORM #20-14

2019-2020 BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST

(List additional forms appropriate for your programs)

Op Plan Form Titles Op Plan Form # Check

I. Adult Education Block Grant (10462):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

J. Board Financial Aid Assistance Program-Student Financial Aid Assistance (10416):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

K. CalWORKs - Child Care (10443):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

L. CalWORKs - Non-Child Care (10449):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

M. Temporary Assistance for Needy Families (10447):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

N. Disabled Students Programs & Services (10406):Projected Allocation DSPS-1Projected Income DSPS-2A,2BProjected Unduplicated Number of Students DSPS-3Fund 1 Intrafund Transfer for Restricted Programs Matching and Additional Support 20-11Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

Page 4

O.P. FORM #20-14

2019-2020 BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST

(List additional forms appropriate for your programs)

Op Plan Form Titles Op Plan Form # Check

O. Extended Opportunities Programs & Services (10488/20488):Budget Summary EOPS-1Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

P. Cooperative Agencies Resources for Education Program (10869/20869):Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

Q. Cooperating Agencies Foster Youth Educational Support (10402/20402):Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

R. Foster and Kinship Care Education (10422):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

S. Strong Workforce (10499):Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

T. Student Equity and Archievement (11400):Integrated Budget Template: BSI, Student Equity, SSSP SS-1Request For New Membership 20-7Organizational Membership Summary (New and Continuing) 20-8Summary of Other Expenses (Commitment Item 589000) 20-9Op Plan Forms Checklist 20-14

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

APPENDIX 3

BUDGET OPERATION PLAN ELECTRONIC REPORTS I. Planning Budget Formulation (PBF) Planning Reports:

Personnel Expenditure Planning Projection II. Planning Budget Formulation (PBF) Working Reports:

A. PBF-Generated Reports: Accounts by Class Accounts by Cost Center/WBS Accounts by GL Budget vs. Actuals Dashboard College Budget Dashboard College General Operations Budget Review/Approval Stage Comparison Educational Services Center (ESC) Review/Approval Stage Comparison Employees by Class Employees by Fund Center Employees by GL Line Text Report Revenue Review/Approval Stage Comparison Special Program Review/Approval Stage Comparison

B. ESC Budget Office-Generated Reports:

Allocation vs. Budget Report Form ID College Form ID Special Fund PEP Rollup Report

III. Operation Plan Reports:

Budget by Fund (All) Budget by Fund (Unrestricted and Restricted) Budget by Fund Center Budgeted Positions PEP Summary Report Budget by GL Budget by SubGL

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

1

APPENDIX 4

MASTER LIST OF ORGANIZATIONAL MEMBERSHIPS 4Faculty.org

Academic Senate of the California Community Colleges (ASCCC)

Accreditation Commission for Education in Nursing (ACEN)

Accrediting Commission for Community and Junior Colleges (ACCJC)

Achieving the Dream

Advancing Professional Construction and Program Management Worldwide (CMAA)

Alhambra Chamber of Commerce (ACC)

ALLDATA

Alliance for Community College Innovation (ACCI)

Alliance for Distance Education in California (ADEC)

Alliance for Employment Training Panel

America’s SAP User’s Group (ASUG)

American Alliance for Health, Physical Education, Recreation, and Dance (AAHPERD)

American Angus Association

American Arbitration Association

American Association for Affirmative Action (AAAA)

American Association for Higher Education (AAHE)

American Association for Paralegal Education (AAPE)

American Association of Collegiate Registrars and Admissions Officers (AACRAO)

American Association of Community Colleges (AACC)

American Association of Hispanics in Higher Education, Inc. (AAHHE)

American Association of Minority Veteran Administrators (AAMVA)

American Association of University Women (AAUW)

American Association of Women in Community and Junior Colleges

American Bar Association

American Booksellers Association (ABA)

American Cattle Association (ACA)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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American College and University Presidents Climate Commitment (ACUPCC)

American College Health Association (ACHA)

American Conference of Governmental Industrial Hygienists (ACGIH)

American Council on Education (ACE)

American Council on Renewable Energy (ACORE)

American Counsel on International/Intercultural Education (ACIE)

American Culinary Federation Educational Institute (ACFEI)

American Dairy Science Association (ADSA)

American Dental Association Council on Education (ADACE)

American Dental Education Association (ADEA)

American Diabetes Association

American Dietetic Association

American Federation of Arts (AFA)

American Forensic Association

American Health Information Management Association (AHIMA)

American Institute of Architects, Los Angeles (AIA)

American Institute of Graphic Arts (AIGA)

American International Education Foundation

American International Receruitment Council

American Jersey Cattle Club (AJCC)

American Management Association (AMA)

American Mathematical Association of Two-Year Colleges (AMATYC)

American Occupational Therapy Association (AOTA)

American Payroll Association (APA)

American Physical Therapy Association (APTA)

American Political Science Association (APSA)

American Psychological Association

American Psychological Society (APS)

American Quarterhorse Association (AQA)

American Society for Training and Development (ASTD)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

3

American Society of Travel Agents (ASTA)

American Society on Aging (ASA)

American Technical Educational Association (ATEA)

American Veterinary Medical Association (AVMA)

American Vocational Association (AVA)

American Welding Society

Amerifax Cattle Association (ACA)

Arleta Chamber of Commerce & Resident’s Association (ACCRA)

ARMA International

Armenian American Chamber of Commerce

Artscene

Asian Business Association

Asian Pacific Policy and Planning Council (APPPC)

AskART

Associate Degree Nursing Directors of Southern California (ADNDSC)

Associated College Press (ACP)

Association for California College Tutorial and Learning Assistance (ACCTLA)

Association for Career and Technical Education (ACTE)

Association for Community and Continuing Education (ACCE)

Association for Computer Operating Managers (ACOM)

Association for Institutional Research (AIR)

Association for Supervision and Curriculum Development (ASCD)

Association for the Advancement of Sustainability in Higher Education (AASHE)

Association for the Study of Higher Education (ASHE)

Association of American Colleges (AAC)

Association of Chief Human Resources Officers and Equal Employment Officers

(ACHRO/EEO)

Association of College and University Auditors (ACUA)

Association of College and University Telecommunications Administrators (ACUTA)

Association of Collegiate Educators in Radiological Technology (ACERT)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

4

Association of Community College Trustees (ACCT)

Association of Governing Boards of Universities and Colleges (AGBUC)

Association of Instructional Administrators (AIA)

Association of International Educators (Formerly NAFSA)

Association of Student Financial Aid Administrators of Post-Secondary Institutions in

California

Association of Teachers of English as a Second Language

Association of Teachers of Japanese

Association of Title IX Administrators (ATIXA)

Association of Veterinary Technician Educators

Association on Higher Education & Disability (AHEAD)

Beverly Hills Chamber of Commerce & Civic Associations

Board of Dental Examiners

Board of Registered Nursing (BRN)

Boyle Heights Chamber of Commerce

Burbank Chamber of Commerce

Business Forum Journal

Calabasas Chamber of Commerce

California Association for Counseling and Development (CACD)

California Association for Institutional Research (CAIR)

California Association for Local Economic Development (CALED)

California Association for the Education of Young Children (CAEYC)

California Association of College Stores (CACS)

California Association of Community College Registrars and Admissions Officers

(CACCRAO)

California Association of Criminal Justice Educators (CACJE)

California Association of Latino Community College Trustees and Administrators

(CALCCTA)

California Association of Math Engineering and Science Achievement Directors (CAMD)

California Association of School Business Officials (CASBO)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

5

California Association on Postsecondary Education & Disability (CAPED)

California Campus Compact (CCC)

California Campus Environmental Health and Safety Association (CCEHSA)

California Child Development Administrators Association (CCDAA)

California Coalition on Workers' Compensation (CCWC)

California Colleges for International Education (CCIE)

California Community College Administrators of Occupational Education (CCCAOE)

California Community College Association for Occupational Education

California Community College Athletic Association (CCCAA)

California Community College Athletic Director Association (CCCADA)

California Community College Athletic Trainers Association (3CATA)

California Community College Chief Instructional Officers (CCCCIO)

California Community College Chief Student Services Administrators Association

(CCCCSSAA)

California Community College Council for Staff Development (4CSD)

California Community College Council on Community Services & Continuing Education

(CCCCCSCE)

California Community College Cross Country and Track & Field Coaches (5CTCA)

California Community College Fastpitch Coaches Association (3CFCA)

California Community College Football Coaches Association (CCCFCA)

California Community College Foundation Quality Consortium (CCCFQC)

California Community College Ladies Golf Coaches Association (CCCLGCA)

California Community College Men’s Basketball Coaches Association (CCCMBCA)

California Community College Mental Health and Wellness Association (CCCMHWA)

California Community College Non-Credit Caucus

California Community College Police Chiefs’ Association (CCCPCA)

California Community College Research Association (CCCRA)

California Community College Soccer Coaches Association (CCCSCA)

California Community College Sports Information (CCCSI)

California Community College Student Affairs Association (CCCSAA)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

6

California Community College Student Financial Aid Administrators (CCCSFAA)

California Community College Transfer Center Director’s Association (CCCTCDA)

California Community College Trustees (CCCT)

California Community College Women’s Basketball Coaches Association (CCCWBCA)

California Community Colleges Baseball Coaches Association (CCCBCA)

California Consortium of Addiction Programs and Professions (CCAPP)

California Cooperative Education Association (CCEA)

California Council of School Attorneys/National Council of School Attorneys

(CCSA/NCSA)

California Counseling and Guidance Association (CCGA)

California Dairy Industries Association (CDIA)

California Educational Computer Consortium (CECC)

California Fashion Association (CFA)

California Health Care Coalition (CHCC)

California Holstein Association (CHA)

California Hydrogen Business Council (CHBC)

California Jersey Cattle Club (CJCC)

California Landscape Contractors (CLC)

California Law Inc.

California Newspaper Publishers Association (CNPA)

California Organization of Associate Degree Nursing Program Directors (COADNPD)

California Placement Association (CPA)

California Region Valley Association for the Education of Young Children (CRVAEYC)

California Restaurant Association (CRA)

California School Personnel Commissioners Association (CSPCA)

California Suffolk Breeders Association (CSBA)

California Swap Meet Association (CSMA)

California Swap Meet Owners’ Association (CSMOA)

California Traffic Safety Institute (CTSI)

California Wool Growers Association (CWGA)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

7

Campus Computer Resellers Alliance (CCRA)

Canoga Park-West Hills Chamber of Commerce

CAUSE

Center for Global Advancement of Community Colleges (CGACC)

Central City Association (CCA)

Centralized Clinical Placement System

Century City Chamber of Commerce (CCCC)

Chief Executive Officers California Community Colleges (CEOCCC)

Child Welfare League of America (CWLA)

City of Commerce Chamber of Commerce (CCCC)

Coalition of Community College Architecture Programs

College Board (CB)

College Consortium International (CCI)

College Music Society (CMS)

College Reading and Learning Association (CRLA)

College Source

Commission on Accreditation for Respiratory Care (CARC)

Commission on Accreditation of Allied Health Education Programs (CAAHEP)

Commission on Dental Accreditation/American Dental Association (CDA/ADA)

Committee for Economic Development (CED)

Community College African American Trustees and Chief Executive Officers

(CCAATCEO)

Community College Baccalaureate Association (CCBA)

Community College Business Officers (CCBO)

Community College Counselors/Advisors Academic Association for Athletics (3C4A)

Community College Educators of New Californians (CCENC)

Community College Educators of Older Adults (CCEOA)

Community College Executive Forum - Education Advisory Board (EAB)

Community College Facility Coalition (CCFC)

Community College Humanities Association (CCHA)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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Community College Leadership Development Initiative Foundation (CCLDIF)

Community College League of California (CCLC)

Community College Public Relations Organization (CCPRO)

Community College Review (Community & Junior Colleges)

Community College Satellite Network (CCSN)

Community College Urban District Association (CCUDA)

Community Colleges for International Development, Inc. (CCID)

CompTIA (Computing Technology Industry Association, Inc.)

Conflict Resolution Education Network (CREN)

Connect2One

Consortium for Community College Development (CCCD)

Consortium of Southern California Colleges and Universities (CSCCU)

Consortium to Educate the People (CEP)

Coro – A Foundation for Leadership

Council for Adult and Experiential Learning (CAEL)

Council for Advancement and Support of Education (CASE)

Council for Higher Education Accreditation (CHEA)

Council for Opportunity in Education (COE)

Council for Resource Development (CRD)

Council for the Study of Community Colleges (CSCC)

Council of Chief Executive Administrators of American Community and Junior Colleges

(CCEAACJC)

Council of Chief Librarians, California Community Colleges (CCLCCC)

Council of Self-Insured Public Agencies

Council on Hotel, Restaurant, and Institutional Education (CHRIE)

Crenshaw Chamber of Commerce (CCC)

Culver City Chamber of Commerce (CCCC)

Dental Profession Courses and Palmeri Publishing Co.

Department of Allied Medical Professions and Services, Division of Medical Education

Department of Health Services, Certification Section (DHSCS)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

9

Directors of Educational Technology CA Higher Education

East Los Angeles Chamber of Commerce

Eastern Regional Honors Council (ERHC)

Economic Alliance of the San Fernando Valley (EASFV)

Education Providers Consortium

Educational and Institutional Cooperative Services, Inc. (EICS)

Educational Consortium of Central Los Angeles

EDUCAUSE

EMerge Alliance

Employers Group

Employment and Training Association of California

Encino Chamber of Commerce

English Council of California Two Year Colleges (ECCTYC)

Equal Employment Diversity & Equity Consortium-Southern California (EEDEC-SC)

ETUDES2 LMS Alliance

Foothill Advisory Booster Association, Inc.

Foothill Athletic Conference

Foothill Chapter #5 – Automotive Service

FoundationSearch (METASOFT)

Fuld Institute for Technology in Nursing Education (FITNE)

Garment Contractor’s Association (GCA)

Granada Hills Chamber of Commerce (GHCC)

Graphic Design Education Association

Greater Los Angeles African American Chamber of Commerce

Greater Los Angeles Chapter of the National Safety Council

Greater San Fernando Valley Chamber of Commerce

Greater Sherman Oaks Chamber of Commerce

Greater West Los Angeles Chamber of Commerce

Greater Wilshire Area Chamber of Commerce

Health Services Association of California Community Colleges (HSACCC)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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Higher Education User Group (HEUG)

Hispanic Association of Colleges and Universities (HACU)

Hispanic Caucus (HC)

Hollywood Chamber of Commerce (HCC)

Holstein-Friesian Association of America

Holy Cross Hospital Century Club

Honors Transfer Council of California (HTCC)

Hospital, Institution, and Educational Food Services Society

Independent College Bookstore Association (ICBA)

Industrial Council Chamber of Commerce

Industry Council for Technology in Learning

Industry Education Council of California

Inglewood/Airport Area Chamber of Commerce

Inland Valley Conference

Institute of Internal Auditors

Institute of International Education (IIE)

Instructional Technology Council

Instructional Telecommunications Consortium

Instructional Telecommunications Council

Intelcom

Intercollegiate Broadcasting System

International Association of Assembly Managers (IAAM)

International Association of Campus Law Enforcement Administrators

International Association of Jazz Educators

International Automotive Technician’s Network

International Conference of Building Officials

International Consortium for Educational and Economic Development

International Facility Management Association (IFMA)

International Food Service Executive Association

International Public Management Association for Human Resources (IPMA-HR)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

11

International Society of Travel and Tourism Educators

Joint Review Committee on Education for the Surgical Technologist

Joint Review Committee on Education in Radiologic Technology (JRCERT)

Joint Review Committee on Educational Program in Nuclear Medicine Technology

Journalism Association of Community Colleges (JACC)

KCET, CHANNEL 28

Kiwanis Club of San Fernando

LA Stage Alliance

Lambda Beta Society (LBS)

Latin Business Association (LBA)

LC Catalog Distribution Service Classification Web (LCDSC)

Leadership in Educational Facilities

Leads Club (LC)

League for Innovation in the Community Colleges

Learning Ally

Learning Assessment Retention Consortium of California

Learning Resources Association of California Community Colleges (LRACCC)

Learning Resources Network (LERN)

Library of Congress Classification Web

Liebert Cassidy Whitmore’s Employment Relations Consortium (LCWERC)

Literacy Network of Greater Los Angeles

Los Angeles Area Chamber of Commerce (LAACC)

Los Angeles Basin Equal Opportunity League

Los Angeles Business Council

Los Angeles Chapter of the Materials Handling and Management Society (LAMHMS)

Los Angeles Coalition for the Economy & Jobs

Los Angeles County Bar Association (LACBA)

Los Angeles County Business Federation (BizFed)

Los Angeles County School Trustees Association Council (LACSTAC)

Los Angeles Economic Development Corporation (LAEDC)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

12

Los Angeles Gateway Chamber of Commerce

Los Angeles Junior Chamber of Commerce (LAJCC)

Los Angeles Latino Chamber of Commerce

Los Angeles MACINTOSH Group

Los Angeles Netware Association

Los Angeles Regional Coalition of Service Providers, Inc.

Marina Del Rey Chamber of Commerce

Mathematical Association of America (MAA)

Mayor's Council for Sister Cities

Men and Women’s California Community College Tennis Coaches Association

(MWCCCTCA)

Men’s California Community College Tennis Coaches Association (MCCCTCA)

Merchants and Manufacturers Association

Microsoft IT Academy

Microsoft Network

Microsoft Technet

Middle College National Consortium

Mid-Valley Chamber of Commerce

Minority Male Community College Collaborative (M2C3)

Mission Hills Chamber of Commerce

Mitchell 1

Modern Language Association

Montebello Chamber of Commerce

Monterey Institute for Technology and Education

Monterey Park Chamber of Commerce (MPCC)

Mountain Measurement, Inc.

MSDN Academic Alliance1 (MSDNAA)

Music Association of California Community Colleges (MACCC)

National Alliance of Business (NAB)

National Art Education Association (NAEA)

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

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National Asian Pacific Islander Council (NAPIC)

National Association for College Admission Counseling (NACAC)

National Association for Community College Entrepreneurship (NACCE)

National Association for Exchange of Industrial Resources (NAEIR)

National Association for Music Education (NAME)

National Association of Americans with Disabilities Act Coordinators (NAADAC)

National Association of College and University Attorneys (NACUA)

National Association of College and University Business Officers (NACUBO)

National Association of College and University Food Services

National Association of College Auxiliary Services (NACAS)

National Association of College Stores (NACS)

National Association of Colleges and Employers

National Association of Community College Teacher Education Programs (NACCTEP)

National Association of Dental Laboratories (NADL)

National Association of Diversity Officers in Higher Education (NADOHE)

National Association of Educational Procurement (NAEP)

National Association of Industrial Resources

National Association of Staff Relation Administrators

National Association of Student Financial Aid Administrators (NASFAA)

National Association of Student Personnel Administrators

National Association of Veterans Program Administrators (NAVPA)

National Association of Veterinary Technicians in America (NAVTA)

National Association of Woman Business Owners (NAWBO)

National Athletic Trainers Association (NATA)

National Black Business Association (NBBA)

National Black Child Development Institute (NBCDI)

National Business Education Association (NBEA)

National Coalition for Advanced Manufacturing

National Coalition of Advanced Technology Centers

National College Testing Association

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National Collegiate Honors Council (NCHC)

National Community College Council for Research and Planning (NCCCRP)

National Community College Hispanic Council (NCCHC)

National Community College Research Association

National Council for Continuing Education and Training (NCCET)

National Council for Marketing and Public Relations (NCMPR)

National Council for Research and Planning (NCRP)

National Council for Staff, Program and Organizational Development (NCSPOD)

National Council for Teachers of English (NCTE)

National Council of Instructional Administrators (NCIA)

National Council of Japanese Language Teachers (NCJLT)

National Council of Student Development (NCSD)

National Council on Black American Affairs of the American Association of Community

Colleges (NCBAA)

National Council on Community Services and Continuing Education (NCCSCE)

National Council on the Aging (NCA)

National Environmental Health Association (NEHA)

National Federation of Paralegal Association’s Inc. (NFPA)

National Fire Protection Association (NFPA)

National Flea Market Association (NFMA)

National Holstein Association (NHA)

National Institute for Dispute Resolution (NIDR)

National Institute for Leadership Development (NILD)

National Institute for Staff and Organizational Development (NISOD)

National Kitchen and Bath Association (NKBA)

National League for Nursing Accrediting Commission (NLNAC)

National League of Nursing (NLN)

National Organization for Advancement of Associate Degree Nursing (NOAADN)

National Organization on Legal Problems of Education (NOLPE)

National Paralegal Association (NPA)

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National Safety Council (NSC)

National Soccer Coaches Association of America (NSCAA)

National Society of Fund Raising Executives (NSFRE)

National Student Clearinghouse

National Tech Prep Network Center for Occupational Research and Development

(NTPNCORD)

Network California Community College Foundation (NCCCF)

Network Consortium (NC)

Newspaper Publishers Association (NPA)

Northeast San Fernando Valley Chamber of Commerce (NSFVCC)

Northridge Chamber of Commerce

Nurse Executive Council, Los Angeles (NECLA)

Nurse Executive Council, South Bay (NECSB)

Nursery Growers Association

Nursing Educational Services (NES)

Oracle Academic Initiative (OAI)

Organization for Associate Degree Nursing (OADN)

Organization of Biological Field Stations (OBFS)

Organization of Healthcare Education (OHE)

PACE Membership Warehouse (PMW)

Pacific Asia Travel Association, Southern California Chapter (PATASCC)

Pacific Coast Association of Physical Plant Administrators of Universities and Colleges

(PCAPPAUC)

Pacific Coast College Health Association (PCCHA)

Pacific Southwest Collegiate Forensics Association (PSCFA)

Pacoima Chamber of Commerce (PCC)

Pacoima Coordinating Council (PCC)

Personnel Commissioners Association of Southern California (PCASC)

Phi Theta Kappa (PTK)

Pico Rivera Chamber of Commerce (PRCC)

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Presidential Summit (PS)

President's Round Table (PRT)

Professionals in Human Resource Association (PIHRA)

Public Agency Risk Managers Association (PARMA)

Public Education Providers of Traffic Safety Programs (PEPTSP)

Public Risk Management Association (PRIMA)

RC 2000

Reading for Blind and Dyslexic (RBD)

Recordings for the Blind and Dyslexic (RFB&D)

Red Hat Enterprise Linux Subscription (RHELS)

Rehabilitation Engineering & Assistive Technology of North America (RESTNA)

Research and Planning Group for California Community Colleges (RPGCCC)

Rotary Club of East Los Angeles

Rotary Club of Los Angeles (RCLA)

Roundtable for Women in Foodservice (RWF)

San Fernando Valley Arts Council (SFVAC)

San Gabriel Valley Nursing Consortium (SGVNC)

San Pedro Peninsula Chamber of Commerce (SPPCC)

School Employers Association of California (SEAC)

Schools Committee for Reducing Utility Bills (SCRUB)

Second Nature, Inc.

Sherman Oaks Chamber of Commerce (SOCC)

Sigma Delta Mu (SDM)

Society for College and University Planning (SCUP)

Society for Newspaper Design

Society of Cable Telecommunications Engineers (SCTE)

Society of Travel and Tourism Educators, Inc. (STTE)

South Bay Economic Development Partnership (SBEDP)

South Coast Conference (SCC)

South Gate Chamber of Commerce (SGCC)

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Southern 30

Southern California ADN Program Directors (SCAPD)

Southern California Association of College Stores (SCACS)

Southern California Athletic Conference (SCAC)

Southern California Biomedical Council (SCBC)

Southern California Community College Institutional Research Association (SCCCIRA)

Southern California Consortium on International Studies (SCCIS)

Southern California Council of Self-Insurers (SCCSI)

Southern California Directors of Vocational Nursing Programs (SCDVNP)

Southern California Educational Theater Association (SCETA)

Southern California Football Association (SCFA)

Southern California Holstein Association (SCHA)

Southern California Intersegmental Articulation Council (SCIAC)

Southern California Marine Institute (SCMI)

Southern California Mediation Association (SCMA)

Southern California Region Valley Association for the Education of Young Children

(SCRVAEYC)

Southern California Rules Committee Association (SCRCA)

Southern California Tradeswomen Network (SCTN)

Southern California Wrestling Alliance

Speech Communication Association

State Community College Organization of Physical Educators (SCOPE)

State of California – Health & Human Services Agency – Department of Social Services

(SCHHSADSS)

Student Association of California Community Colleges

Sun Valley Chamber of Commerce (SVCC)

SurveyMonkey

Sylmar Chamber of Commerce (SCC)

The Risk Management Society (RIMS)

Transfer Center Directors’ Association (TCDA)

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TRW Information Services Division, Consumer Credit Subscriber Service

UMOJA Community

Unicorn Users Group International (UUGI)

United Association for Labor Education (UALE)

United Chambers of Commerce

United States Institute for Theater Technology

United States of America Gymnastics (USAG)

United States Swimming Club

United States Tennis Association

Universal City – North Hollywood Chamber of Commerce

University and College Labor Education Association

University Risk Management & Insurance Association (URMIA)

Urban Land Institute (ULI)

Used Book Association (UTA)

Valley Industry and Commerce Association (VICA)

Valley Nursing Council

Van Nuys Area Chamber of Commerce

Venice Chamber of Commerce

Vernon Chamber of Commerce

Veterans Program Administrators of California

Vocational Training News

Warehousing Education and Research Council (WERC)

Warner Center TMO

Wellness Council of America (WELCOA)

West Hollywood Transportation Management Organization (WHTMO)

West Valley-Warner Center (formerly Woodland Hills) Chamber of Commerce

Westchester LAX Chamber of Commerce

Western Association of College and University Business Officers (WACUBO)

Western Association of Education Opportunity Personnel Southern California

(WESTOP SoCal) Chapter

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Western Association of Student Financial Aid Administrators (WASFAA)

Western Association of Veteran Education Specialists (WAVES)

Western College Bookstore Association

Western Council of Construction Consumers (WCCC)

Western Council on Higher Education for Nursing

Western Job Training Partnership Association

Western Partnership for Environmental Technology Education

Western Regional Honors Council (WRHC)

Western State Conference (WSC)

Western States Angus Association

Western States Communication Association (WSCA)

WICHE (Western Interstate Commission for Higher Education) Cooperative for

Educational Technologies (WCET)

Wilmington Chamber of Commerce

Wilshire Chamber of Commerce (WCC)

Winnetka Chamber of Commerce

Winthrop College Department of Art and Design

Women’s California Community College Tennis Coaches Association (CCCTCA)

World Trade Center Association Los Angeles – Long Beach

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APPENDIX 5

DISTRICT ACCOUNT CODE STRUCTURE UNDER SAP SYSTEM The District’s new account structure, that began July 1, 2002, has a different appearance as well as different terms and concepts than the DEC system (legacy system). SAP is an integrated system with several modules designed to support business processes of the District. Many of the terms and concepts described below will have a similar meaning and will match to the same element of the current legacy system. Additionally, some of the elements are used for posting and others only for reporting. The reporting elements are normally derived from the posting ones. The following is a comparison and synthesis of the new SAP system: 1. SAP CODING STRUCTURE: GL Account 6-digit code in Financial Accounting module using legacy 4-digit object

code plus ‘00’ at the end of the object code; e.g., 4521+00 = 452100. Commitment Item 6-digit code that equates to the GL Account in Funds Management

module for budget transactions; e.g., 452100. Cost Center 6-character code that represents the organizational hierarchy for

reporting information; e.g., D6001A Level 1 District level Level 2 College and District Offices level Level 3 College Vice President and Senior Staff Level Level 4 Department Group, Deans and Director level Level 5 Depart Chair and Manager level Level 6 Cost Center level The cost center code is a 6-character number: Digit 1 = alpha code indicating location; e.g., D = District, C = City

College Digits 2 and 3 = numeric code assigned to each functional department;

e.g., 60 = Board of Trustees, 61 = Chancellor’s Office, 10 = President’s Office, etc.

Digits 4 and 5 = used to uniquely identify cost centers within a functional unit or department because there may be more than one

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functional unit to the same manager, or because there are more than one activity code (functional area) associated with the department.

Digit 6 = alpha code used to designate a cost center funded by fund 10100: the code is defaulted to letter ‘A’; or to letter ‘B’ if user must enter another unrestricted code other than fund 10100.

Fund 5-digit numeric code that represents the combined legacy fund and

program codes. 1st digit = Fund Application Code (SAP) that is equivalent to the legacy

fund; e.g. 1 = General Fund. Digits 2 - 5 = 4 digit code made up of the legacy program code; e.g.,

10420 (1 = General Fund + 0420 = D.S.P.S. fund source). Fund Application Equates to Fund in the legacy system; e.g., 1 = General Fund. Fund Center Code use to identify an organizational unit within a financial

management (FM) area to which budget can be assigned (equates to Cost Center and WBS in Financial Accounting); e.g., D6001A, 10420-P6010.

Work Breakdown Structures (WBS) are elements of a project used to track financial activity

for sections of a project or activities of a grant (SFP restricted programs). WBS Code (10-character code); e.g., 10420-C6460. Characters 1 - 5 = Numeric Fund Code (Legacy Fund & Program codes). Character 6 = Alpha Location Code (C = City, D = District, etc.) Characters 7 - 10 = Numeric legacy Activity Code. 2. COMPARISON: Legacy (DEC) System SAP System Module Example

Location + Activity = Cost Center Controlling a. Unrestricted Programs:

D6001A: D = District Offices 60 = Board of Trustees 01 = number sequence to identify

cost centers within a functional unit (office) or department

A = Fund 10100

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B = Unrestricted fund code, other than 10100, such as 10109 for Partnership for Excellence.

b. Restricted Programs: Work Breakdown Structure (WBS)

= 10420-C6460: 1 = General Fund 0420 = D.S.P.S. C = City College 6460 = Legacy activity 6460 Fund + Program = Fund Controlling 10100 = General Fund 1 = General Fund 0100 = Program 100 Object G/L Fin Acctng 452100 = Supplies

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

APPENDIX 6

FUNCTIONAL AREA/ACTIVITY CODES CROSS REFERENCE TABLE

Funct'lArea Description Legacy Activity Codes

0000 Revenue Type 00000100 Agriculture & Natural Resources 01xx0200 Architecture & Environmental Design 02xx0400 Biological Sciences 04xx0500 Business & Management 05xx0600 Communications 06xx0700 Computer & Information Science 07xx0800 Education 08xx0900 Engineering & Related Industrial Technlgs 09xx1000 Fine & Applied Arts 10xx1100 Foreign Language 11xx1200 Health Services 12xx1300 Consumer Education & Home Economics 13xx1400 Law 14xx1500 Humanities (Letters) 15xx1600 Library Science 16xx1700 Mathematics 17xx1800 Military Studies 18xx1900 Physical Sciences 19xx2000 Psychology 20xx2100 Public Affairs & Services 21xx2200 Social Sciences 22xx3000 Commercial Services 30xx4900 Interdisciplinary Studies 49xx, 53xx, 5899-5900, 6021-6022, 6024, 6466-6469, 6471-64985900 Inst Staff-Ret Ben & Inc6000 Instructional Admin & Government Controlling account - do not use6010 Academic Administration 6010-6014, 6016-6019, 6035-6037, 6235, 6240, 6630, 7101 (Instructional)6020 Course & Curriculum Development 6020, 6023, 60256030 Academic/Faculty Senate 60156090 Other Instructional Admin & Government 66046100 Instructional Support Services Controlling account - do not use6110 Learning Center 6130-6131, 61336120 Library 61106130 Media 6120, 6123, 6125-6126, 61446140 Museums & Galleries 61406150 Academic Info Systems & Technology 6031, 6033, 6040, 61356190 Other Instructional Support Services 61006200 Admissions & Records 6132, 6200-62306300 Student Counseling Controlling account - do not use6310 Counseling & Guidance 6310, 64036320 Matriculation & Student Assessment 6306, 6401-64026330 Transfer Programs 6307-6308, 63116340 Career Guidance 63126390 Other Student Counsel & Guidance 6314-6315, 6411

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2019-2020 BUDGET OPERATION PLAN INSTRUCTIONS

Funct'lArea Description Legacy Activity Codes

6400 Other Student Services Controlling account - do not use6420 Disabled Students Programs & Services 64606430 Extended Opportunities Programs & Svcs 64216440 Health Services 6430-64316450 Student Personnel Administration 64106460 Financial Aid Administration 6420, 6423-6429, 7004-70056470 Job Placement Services 63206480 Veterans Services 64226490 Miscellaneous Student Services 6313, 6400, 6450, 6461, 64706500 Operations & Maintenance of Plant Controlling account - do not use6510 Building Maintenance & Repair 6047, 6501-6529, 65406530 Custodial Services 6510 (Custodians/Gardeners), 65396550 Grounds Maintenance & Repairs6570 Utilities 65706590 Other Operations & Maintenance of Plant6600 Policy & Planning 6600-6601, 6603, 6605, 6610, 6620-6621, 66256700 General Instructional Support Svcs Controlling account - do not use6710 Community Relations 6602, 67506720 Fiscal Operations 6709-67146730 Human Resource Management 6730-6739, 6743-67496740 Non-instructional - Benefits 67016750 Staff Development 6744-67456760 Staff Diversity 67486770 Logistical Services 6530-6538, 6719, 6721-6722, 6740, 6760, 6770-6772, 6775-6776, 69716780 Management Information System 6030, 6723-6725, 6780-67896790 Other Support Services 6650, 6660, 6700, 6720, 7101 (Non-Instructional), 99996800 Community Svcs & Economic Dev. Controlling account - do not use6810 Community Recreation 6820, 6840-68516820 Community Service Classes 6830-6835, 6870, 6880-68816830 Community Use of Facilities 6810, 69506840 Economic Development 6627, 69996890 Other Community Svcs & Economic Dev. 6801, 6860, 68906900 Ancillary Operations Controlling account - do not use6910 Bookstores 49xx, 6930-69316920 Child Development Centers 6925, 6960-6961, 69636930 Farm Operations6940 Food Services 6910-69126950 Parking 6920-69216960 Student & Co-Curricular Activities 6990-69916970 Student Housing6990 Other Ancillary Services7000 Auxiliary Operations7100 Physical Property & Related Acquisitions 7100, 7104-71997200 Long-Term Debt & Other Financing Controlling account - do not use7210 Long Term Debt7220 Tax Revenue Anticipation Notes (TRANs)7300 Transfers, Student Aid, Other Outgo Controlling account - do not use7310 Transfers 7300-73097320 Student Aid 7001-7003, 70067390 Other Outgo7900 Appropriations for Contigencies 79009999 Prior Year/Unmatched 9500, 9806-9807

2017-18 Budget Allocation 2017-2018 Final Budget August 10, 2017 Page 1 of 18

LOS ANGELES COMMUNITY COLLEGE DISTRICT 2017-2018

FINAL BUDGET ALLOCATION MECHANISM

I. PARAMETERS USED TO DETERMINE COLLEGE MINIMUM BASE ALLOCATION

On June 13, 2012, the Board of Trustees approved Phase I of the review and changes to the District Allocation Model. Phase I implements an increase to the College Basic Allocation by including minimum staffing and maintenance and operations (M&O) costs, as follows: 1. Each college shall receive an annual base allocation to fully fund the following:

a. Minimum Administrative Staffing: i. (1) President;

ii. (3) Vice Presidents; iii. (1) Institutional Research Dean; iv. (1) Facilities Manager; v. Deans

a) (4) Deans => small colleges (FTES<10,000); b) (8) Deans => medium colleges (FTES>=10,000 and <20,000); c) (12) Deans => large colleges (FTES>=20,000).

b. Maintenance and Operations costs based on average cost per gross square footage.

2. After allocating the minimum base allocation in item #1 above, all remaining revenue (except non-resident tuition, dedicated revenue, and apprenticeship revenue) shall be distributed to colleges based on their proportion of the District’s funded FTES.

3. There will be an annual assessment of the allocation model.

II. PARAMETERS USED TO DETERMINE STATE GENERAL REVENUE 1. Base Revenue

a. Base revenue shall be calculated using the SB 361 marginal funding rates. For fiscal

year 2017-18, each college shall receive an annual basic allocation based on the following basic allocation base rate:

• FTES >= 20,000 $4,866,469 large college • 10,000 <= FTES < 20,000 $4,258,160 medium college • FTES < 10,000 $3,649,851 small college

APPENDIX 7

2017-18 Budget Allocation 2017-2018 Final Budget August 10, 2017 Page 2 of 18

b. Credit Base Revenue shall be equal to the funded base credit FTES multiplied by the base rate of $5,072.11 in the 2017-18 fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation.

c. Non-credit Base Revenue shall be equal to the funded base non-credit FTES multiplied

by the base rate of $3,050.00 in the 2017-18 fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation.

d. The career development and college preparation (CDCP) non-credit base revenue shall be

equal to the funded base CDCP non-credit FTES multiplied by the base rate of $5,072.111 in the 2017-18 fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation.

e. The base revenues for each college shall be the sum of the annual basic allocation, credit

base revenue, non-credit base revenue, and CDCP non-credit base revenue.

2. COLA (cost of living adjustment) will be distributed as specified in the State Apportionment notice.

3. Funded Growth Revenue for each college shall be calculated using the following method:

a. Determine the funded growth rate for each of the workload measures (Credit FTES, Non-credit FTES, and Career Development and College Preparation Noncredit FTES);

b. Identify and fund the lowest percentage growth equally among the colleges not to exceed

a college’s actual growth percentage; c. Identify and fund the next lowest percentage growth equally among the colleges not to

exceed a college’s actual growth percentage; d. Repeat step c until the total funded growth revenue is distributed.

4. Proposition 30, Education Protection Act (EPA) Fund, is part of the State General Revenue

but will be distributed based on Funded Base FTES and will be tracked in a separate fund.

5. Colleges experiencing an enrollment/FTES decline (to be determined when the First Principal Apportionment Recalculation becomes available) shall receive stability funding in the initial year of decrease in FTES in an amount equal to the revenue loss associated with the FTES reduction in that year. A college shall be entitled to a proportional restoration of any reduction in state base general revenue during the three years following the initial year of decline if there is a subsequent increase in FTES.

1 Effective 2016-17, the State increased the Enhanced Non-Credit rate to equal the Credit rate.

2017-18 Budget Allocation 2017-2018 Final Budget August 10, 2017 Page 3 of 18

III. PARAMETERS USED TO DISTRIBUTE OTHER REVENUE 1. Non-Resident Tuition

Revenue shall be distributed to colleges based on college projections of tuition earnings. 2. Local Revenue and Other Federal and State Revenue (Dedicated Revenue)

Revenue that is directly generated by colleges shall be distributed to colleges based on college projections and adjusted for actual.

3. Lottery Revenue

Revenue shall be distributed to colleges based on the proportion of a college’s prior year FTES over the total District FTES and adjusted for actual.

4. Interest and Other Federal, State, and Local Income Not Directly Generated By Colleges

Interest and other federal, state, and local income that is not directly generated by colleges shall be utilized to fund the District’s reserves.

IV. PARAMETERS FOR ALLOCATIONS

1. A college total budget shall be the sum of the adjusted base revenues; net of assessments for Centralized Accounts, Educational Services Center function, Contingency Reserve; a portion of the General Reserve, and a portion of the Deferred Maintenance funding, plus other revenue; minus college deficit payments; and plus balances.

2. In accordance with the Board Resolution passed on May 23, 2012 (BT2), an amount of two

percent (2.0%) of the Unrestricted General Fund revenue will be set aside in 2017-18 to be used only to address postponed and future deferred maintenance requirements. This amount has been increased each year until it has reached the industry standard of two percent (2.0%).

3. The District shall maintain a District General Reserve of six and a half percent (6.5%) and a

Contingency Reserve of three and a half percent (3.5%) of total unrestricted general fund revenue at the centralized account level; and one percent (1.0%) of college revenue base allocation at the college level. Such reserves shall be established to ensure the District’s financial stability, to meet emergency situations or budget adjustments due to any revenue projection shortfalls during the fiscal year. Use of the reserve must be approved by the Board prior to any expenditure.

4. Each college shall be assessed for Centralized Accounts and Educational Services Center

functions based on the differentiated credit, noncredit, and enhanced non-credit (College Development and College Preparation) rates per FTES (including resident and nonresident

2017-18 Budget Allocation 2017-2018 Final Budget August 10, 2017 Page 4 of 18

FTES). 5. Additional funding received by the District after Final Budget, not directly attributable to an

individual college, shall be distributed through the new allocation model as delineated in the Revenue Parameters above.

6. In the event that actual revenues are less than the amounts projected and allocated to colleges for the fiscal year, the college budgets will be recalculated and adjusted accordingly.

7. If a college experiences enrollment decline below its funded base FTES, its budget shall be

reduced by its amount of advanced growth funds. In addition, its state general revenue base will be adjusted according to the state allocation model as indicated in Revenue Parameter #5.

8. Colleges shall keep their year-end balances up to five percent (5.0%) of their prior fiscal

year’s Unrestricted General Fund budget, excluding prior year balances. This procedure will only affect the carryforward balances of fiscal year 2013-14 and future years; the accumulated balances as of fiscal year 2011-12 or prior shall remain with the colleges. Colleges are allowed to carry over their accumulated balances from fiscal year 2013-14 and subsequent fiscal years up to ten percent (10%) of their prior year Unrestricted General Fund budget. Colleges will be allowed to use up to $5 million or twenty-five percent (25%) of their ending balances, whichever is less and within the limits of the above parameters. Additional access is allowed with the Chancellor’s approval.

9. The Educational Services Center shall retain its prior year ending balance including open

orders. Open orders for Educational Services Center and Centralized Accounts shall be funded up to the available balances from these locations. Any uncommitted balances in Centralized Accounts shall be redistributed to colleges.

10. The college president is the authority for college matters within the parameters of law and

Board operating policy. The college president shall be responsible for the successful operation and performance of the college. (See Comm. No. BF2, October 9, 2013, District Financial Accountability Measures)

11. Prior to Budget Preparation, the Presidents will make a recommendation on Centralized

Accounts and Educational Services Center allocations to the District Budget Committee. 12. Prior to Budget Preparation, the Presidents will meet to forecast FTES and set goals to

maximize revenues to be generated by the colleges. 13. Each operating location shall prepare a quarterly report to include annual projected

expenditures and identify steps necessary to maintain a balanced budget. 14. The budget allocation will be recalculated using this mechanism at Final Budget, First

Principal Apportionment (February), and at year-end.

2017-18 Budget Allocation 2017-2018 Final Budget August 10, 2017 Page 5 of 18

V. PARAMETERS FOR COLLEGE DEBT REPAYMENT (Comm. No. BF4, December 11, 2013, College Debt Repayment Policy)

College deficits are cumulative loans to be paid back beginning one year after incurring the deficit. 1. Limit annual college debt repayment obligation to 3% of the college’s Final Budget

allocation;

2. Colleges that have outstanding debt repayments that exceed 3% of their Final Budget allocation may receive relief from debt repayments under the following conditions:

• College must balance its budget for at least three consecutive years while meeting its

FTES obligation; • College has submitted a reasonable, multi-year plan for maintaining a balanced budget

and meeting its enrollment target for the duration of its repayment period; • College has paid its annual debt according to its repayment plan; • College has paid off 50% or more of its total debt; thereafter, college may petition to the

District Budget Committee to review and make a recommendation to the Chancellor to waive the remaining debt.

3. One-year suspension of the college debt repayment will be given to interim or new college presidents to allow them time to plan and address the college fiscal issues.2

2 Only one one-year suspension of the college debt repayment is granted to the college.

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 6 of 18

2016-2017 2017-2018 2017-2018

(COLA@0.00%, Gr@2.00%) (COLA@1.48%, Gr@1.34%) (COLA@1.56%, Gr@1.00%)

Base (excluding EPA Funds) 484,439,321 491,339,065 501,476,028 10,136,963Base Allocation Increase 7,392,359 17,400,000 16,009,353 (1,390,647)EPA Funds 85,978,896 86,627,171 78,197,646 (8,429,525)COLA 0 9,016,273 9,042,909 26,636Growth 10,688,104 5,499,339 5,516,487 17,148Lottery 16,040,000 16,040,000 16,346,000 306,000Non-Resident 15,636,445 15,099,243 11,452,459 (3,646,784)Apprenticeship 256,357 158,273 163,431 5,158Part-time Faculty Compensation 2,157,504 2,218,671 2,228,909 10,238On-Going State Mandate Block Grant 3,013,000 3,062,000 3,023,000 (39,000)One-Time State Mandate Reimbursement 0 0 0 0Full-Time Faculty Hiring 0 0 0 0Other State 1,643,011 1,494,324 2,694,482 1,200,158Local 0

Interest 1,609,500 1,609,500 2,193,000 583,500Dedicated Revenue 7,413,494 6,582,674 6,681,846 99,172

Transfer From Retirement Benefits Reserve 0 0 0

Basic Skills 0 0 0

Fund BalancesOpen Orders 5,721,887 0 4,584,279 4,584,279General Reserve (Carryforward Balance from prior year) 41,478,716 42,649,525 42,576,661 (72,864)Other Fund Balance 87,245,644 66,356,750 65,907,330 (449,420)

Total Fund Balance 134,446,247 109,006,275 113,068,270 4,061,995

TOTAL PROJ FUNDS AVAILABLE 770,714,238 765,152,808 768,093,820 2,941,012

2017-2018 FINAL BUDGETFunds Available for 2017-2018

Unrestricted General Fund

DIFFERENCEFINAL

BUDGETFINAL

BUDGETTENTATIVE

BUDGET

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGET

Aug 10, 2017 Page 7 of 18

2016-2017 2017-2018 2017-2018

City 62,077,731 58,595,678 57,394,933 (1,200,745)East 118,227,757 108,094,713 117,903,493 9,808,780Harbor 35,689,750 35,644,637 33,458,586 (2,186,051)Mission 34,677,201 34,131,066 34,154,080 23,014Pierce 82,327,357 71,166,876 74,797,480 3,630,604Southwest 30,376,346 30,127,990 28,670,952 (1,457,038)Trade-Tech 65,780,029 62,397,940 59,446,098 (2,951,842)Valley 63,024,798 61,277,916 62,809,203 1,531,287West 43,488,669 40,933,764 43,829,817 2,896,053ITV 1,176,149 1,389,220 1,496,123 106,903

College Total 536,845,787 503,759,800 513,960,765 10,200,965

Educational Services Center 27,991,077 27,603,954 28,105,550 501,596Information Technology 11,566,009 11,558,633 11,731,046 172,413Centralized & Other 75,840,570 82,084,193 83,011,144 926,951Contingency Reserve 22,269,380 22,965,129 22,925,894 (39,235)General Reserve 41,357,419 42,649,525 42,576,661 (72,864)STRS/PERS Reserve 17,195,000 26,900,000 26,900,000 0Prop 30 Reserve [1] 8,500,000 0 0 0Restricted Program Deficit 493,258 0 0 0SIS Completion Funds [2] 8,377,381 0 0 0Other District-wide 6,052,511 4,350,347 13,319,238 8,968,891Van de Kamp Innovation 1,329,804 1,050,834 1,538,889 488,055Supplemental Retirement (SRP) 0 0 5,407,633 5,407,633Funds for Deferred Maint 12,725,360 13,122,931 13,100,511 (22,420)Undistributed Balance 170,682 29,107,462 5,516,489 (23,590,973)

TOTAL 770,714,238 765,152,808 768,093,820 2,941,012

[1] Prop 30 Reserves moved to STRS/PERS Reserve[2] SIS Completion moved to Other Districtwide

2017-2018 FINAL BUDGETUNRESTRICTED GENERAL FUND

DIFFERENCEFINALBUDGET

FINALBUDGET

W/ DISTRIBUTEDBALANCES

TENTATIVEBUDGET

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 8a of 18

COLA On-Going St Non- Faculty Centrl at BUD ALLOC FON PERS/STRS Redistrib Bal Budget For Debt

1.56% Mand Blk Gr Resident Overbase Colleges w/o BAL Subsidy [1] Contingency Centralized Open Orders Repay

City 12,472,175 47,638,417 8,939,676 1,031,058 0 1,825,361 345,594 1,900,897 1,994,719 756,662 76,904,559 (18,541,992) (763,197) 0 57,599,370 0 45,000 740,926 784,734 0 59,170,030 (1,775,101) 57,394,933East 13,202,348 99,990,361 19,330,579 2,172,607 0 3,846,332 747,290 4,080,324 3,954,214 1,004,780 148,328,835 (39,997,840) (768,127) 40,170 0 107,603,038 6,512,720 75,000 1,151,420 1,689,113 872,182 117,903,473 0 117,903,493Harbor 7,810,881 26,959,866 4,812,739 579,818 0 1,026,496 186,053 1,006,029 586,192 881,651 43,849,725 (9,881,190) (400,944) 9,270 0 33,576,861 0 45,000 452,739 418,813 0 34,493,413 (1,034,802) 33,458,586Mission 7,211,424 27,380,008 4,928,754 589,467 0 1,043,579 190,538 1,016,238 360,000 305,751 43,025,759 (9,922,904) (365,728) 29,664 85,900 32,852,690 341,835 45,000 415,916 420,341 78,292 34,154,074 0 34,154,080Pierce 11,809,497 59,636,554 11,319,587 1,292,658 0 2,288,492 437,598 2,351,829 1,488,000 761,579 91,385,794 (23,032,690) (517,399) 0 67,835,705 3,971,836 60,000 808,495 973,915 1,147,518 74,797,469 0 74,797,480Southwest 7,885,884 22,236,998 3,893,738 477,110 0 844,664 150,526 798,069 71,992 438,641 36,797,622 (7,778,704) (209,895) 0 28,809,022 0 45,000 373,505 330,195 0 29,557,722 (886,732) 28,670,952Trade-Tech 11,353,694 49,380,736 9,227,060 1,068,176 0 1,891,073 163,431 356,704 1,906,328 502,508 486,342 76,336,052 (18,699,553) (547,249) 683,245 0 57,772,496 127,340 45,000 710,114 791,139 0 59,446,089 0 59,446,098Valley 11,084,770 50,627,486 9,433,159 1,094,743 0 1,938,107 364,671 1,941,126 600,000 421,431 77,505,493 (19,118,368) (543,093) 14,832 144,776 58,003,641 3,118,857 165,000 707,688 808,746 5,262 62,809,194 0 62,809,203West 7,783,238 32,576,477 6,002,423 703,410 0 1,245,300 232,044 1,281,470 1,868,635 560,641 52,253,638 (12,481,846) (472,856) 15,450 0 39,314,386 3,206,005 75,000 505,657 528,350 200,413 43,829,811 0 43,829,817ITV 0 1,551,602 309,931 33,863 0 59,949 11,981 63,691 26,199 13,534 2,070,750 (629,023) 0 0 1,441,727 0 11,557 26,079 16,760 1,496,123 0 1,496,123

COLLEGE TOTAL 90,613,911 417,978,505 78,197,646 9,042,910 0 16,009,353 163,431 3,022,999 16,346,001 11,452,459 5,631,012 648,458,227 (160,084,110) (4,588,487) 792,631 230,676 484,808,937 17,278,593 600,000 5,878,017 6,771,425 2,320,427 517,657,398 (3,696,635) 513,960,765

Educational Services Ctr 0 0 27,335,354 (456,773) 26,878,581 958,369 268,600 0 28,105,550 28,105,550Information Technology 0 11,452,096 (298,890) 11,153,206 471,303 106,537 0 11,731,046 11,731,046Centralized Svs 0 82,268,023 (230,676) 82,037,347 7,931,683 (7,931,683) 973,797 83,011,144 83,011,144Contingency Reserve 0 18,310,932 (63,484) (792,631) 17,454,817 1,737,109 37,333 19,229,259 3,696,635 22,925,894General Reserve 0 1,219,242 1,219,242 41,357,419 0 42,576,661 42,576,661STRS/PERS Reserve 0 0 26,900,000 26,900,000 26,900,000Other District-wide 0 6,397,952 6,397,952 6,569,205 (919,306) 1,271,387 13,319,238 13,319,238Van de Kamp Innovation 1,050,834 1,050,834 1,050,834 469,387 18,668 1,538,889 1,538,889SRP- Early Retirement 5,407,633 5,407,633 5,407,633 5,407,633Funds for Def Maint 0 13,100,511 13,100,511 0 13,100,511 13,100,511

(20,127,486)

TOTAL 90,613,911 417,978,505 78,197,646 9,042,910 5,516,489 16,009,353 163,431 3,022,999 16,346,001 11,452,459 6,681,846 655,025,550 0 (0) 0 0 655,025,550 74,693,504 600,000 33,190,487 0 4,584,279 768,093,818 0 768,093,820

S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]AdjRev-OptB

NOTES:[1] FON Subsidy includes 3rd and final year of 2015-16.

EPAFunds SRP Balances

BaseAllocationIncrease

BUDGET ALLOCATION

DedicatedRevenue

Budget ForAssessmts

BUDGET ALLOCATION

2017-2018 FINAL BUDGET

MinimumBase Rev

Base RevRemainingFor Distrib

GrowthRevenue

Appren/Other St Lottery TOTAL

REVENUES

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 8b of 18

Net BaseRevenue

EPAFunds

Base Allocation Increase

COLA Growth Appren-ticeship

Non-Resident Dedicated Lottery Interest/

Other State

On-GoingState Mandate

Block Grant

TOTALREVENUE

CITY 57,153,784 8,939,676 1,825,361 1,031,058 0 0 1,994,719 756,662 1,900,897 600,436 345,594 74,548,187

EAST 119,939,102 19,330,579 3,846,332 2,172,607 0 0 3,954,214 1,004,780 4,080,324 1,103,463 747,290 156,178,691

HARBOR 32,355,079 4,812,739 1,026,496 579,818 0 0 586,192 881,651 1,006,029 382,557 186,053 41,816,614

MISSION 32,857,601 4,928,754 1,043,579 589,467 0 0 360,000 305,751 1,016,238 322,063 190,538 41,613,991

PIERCE 71,543,126 11,319,587 2,288,492 1,292,658 0 0 1,488,000 761,579 2,351,829 713,479 437,598 92,196,348

SOUTHWEST 26,690,214 3,893,738 844,664 477,110 0 0 71,992 438,641 798,069 290,981 150,526 33,655,935

TRADE-TECH 59,245,754 9,227,060 1,891,073 1,068,176 0 163,431 502,508 486,342 1,906,328 430,148 356,704 75,277,524

VALLEY 60,742,686 9,433,159 1,938,107 1,094,743 0 0 600,000 421,431 1,941,126 645,403 364,671 77,181,326

WEST 39,087,938 6,002,423 1,245,300 703,410 0 0 1,868,635 560,641 1,281,470 434,860 232,044 51,416,721

ITV 1,860,744 309,931 59,949 33,863 0 0 26,199 13,534 63,691 0 11,981 2,379,892

UNDISTRIB/OTHER DW 0 0 0 0 5,516,487 0 0 1,050,834 0 2,193,000 0 8,760,321

ESC/INFO TECH 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 501,476,028 78,197,646 16,009,353 9,042,910 5,516,487 163,431 11,452,459 6,681,846 16,346,001 7,116,390 3,022,999 655,025,550

2017-2018 FINAL BUDGET

TOTAL REVENUES

UNRESTRICTED GENERAL FUND

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 8c of 18

COLLEGE FUNDED BASEFTES

% OFTOTAL

TOTALEPA FUNDS

City 12,344.24 11.4% $8,939,676

East 26,692.39 24.7% $19,330,579

Harbor 6,645.61 6.2% $4,812,739

Mission 6,805.81 6.3% $4,928,754

Pierce 15,630.51 14.5% $11,319,587

Southwest 5,376.62 5.0% $3,893,738

Trade-Tech 12,741.07 11.8% $9,227,060

Valley 13,025.66 12.1% $9,433,159

West 8,288.37 7.7% $6,002,423

ITV 427.96 0.4% $309,931

Undistributed Balance 0.00 0.0% $0

TOTAL 107,978.24 100.0% $78,197,646S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]EPA

2017-2018 EDUCATION PROTECTION ACT (EPA)*

FUNDS DISTRIBUTION

*Funds to be restricted in the Education Protection Act (EPA) and cannot be used for salaries and benefits of administrators or any administrative costs.

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 9 of 18

Revised M&O Cost based on FY 2015-16 Updated February 2, 2017City East Harbor Mission Pierce S-west Trade-Tech Valley West Total

Annual Salary (1)President 237,360 237,360 237,360 237,360 237,360 237,360 237,360 237,360 237,360 2,136,241Academic Affairs VP 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 1,657,957Student Services VP 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 1,657,957Administrative Services VP 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 184,217 1,657,957Director of College Facilities 141,073 141,073 141,073 141,073 141,073 141,073 141,073 141,073 141,073 1,269,653Institutional Research Dean 146,664 146,664 146,664 146,664 146,664 146,664 146,664 146,664 146,664 1,319,976

Total Funding for Presidents and VPs $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $9,699,740Estimated Benefits for Presidents/VPs/DCF/Dean (3) 353,582 353,582 353,582 353,582 353,582 353,582 353,582 353,582 353,582 3,182,239Deans

Current Number of Deans funded from 10100(4) 5.6 11.3 5.5 5.0 9.0 5.0 7.0 6.8 3.7 58.8FTE Faculty (Credit Instruction) (5) 336 518 197 162 364 131 280 329 190 2,505FTES (Students)(6) 13,151 24,667 7,009 6,656 15,574 5,703 13,343 13,424 7,740 107,267Number of Faculty per Dean 60 46 36 32 40 26 40 49 51 43Number of FTES per Dean 2,348 2,189 1,274 1,331 1,730 1,141 1,906 1,989 2,086 1,823Proposed Number of Deans- (per Total # of FTES) 7 14 4 4 9 3 7 7 4 59Proposed Number of Deans- (per Total # of FTEF) 8 12 5 4 9 3 7 8 4 59Proposed Number of Deans(7) 8 12 4 4 8 4 8 8 4 60

Dean Salary(1) 146,664 146,664 146,664 146,664 146,664 146,664 146,664 146,664 146,664 146,664Total Funding for Deans Position 1,173,312$ 1,759,968$ 586,656$ 586,656$ 1,173,312$ 586,656$ 1,173,312$ 1,173,312$ 586,656$ 8,799,840Estimated Benefits for Deans (3) 327,706 491,559 163,853 163,853 327,706 163,853 327,706 327,706 163,853 2,457,795M&O Costs by Square Footage (2015-16)

Gross Square Footage(8) 1,017,039 1,014,871 600,111 536,203 946,391 608,107 897,798 869,128 597,164 7,086,812Average Cost per sq.ft. (2) $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38

Total funding for M&O Costs $9,539,826 $9,519,490 $5,629,041 $5,029,584 $8,877,148 $5,704,044 $8,421,345 $8,152,421 $5,601,398 $66,474,297

(1)

(2) Average Cost per sq.ft. is based on the average cost for all colleges (excluding ITV), and not by individual college. (3) Benefits are estimated based on FY 2016-17 rates - 44.09% for classified (Administrative Services VP and Director of College Facilities); and 27.93% for certificated (Presidents, other VPs and Deans).

(4) Current Number of Deans is based on the result of a college survey conducted in May 2016.

(5) FTE Faculty (Credit Instruction) is based on the Report WSCH Trends And Staffing Patterns By College in the Fall 2015 Data book as reported by the Office of Attendance Accounting.

(6) FTES (Students) is based on the 2015-16 Annual FTES report, including Credit, Non-Credit and Enhanced Non-Credit FTES, as reported by the Office of Attendance Accounting.

(7) Proposed Number of Deans is 4 for small colleges (FTES < 10,000 - H,M,S,W); 8 for medium (FTES < 20,000 - C,P,T,V); and 12 for large (FTES > 20,000 - E).

(8) Source: Data for M&O Costs and Gross Square Footage for FY 2014-15 is based on data from the Fusion Space Inventory Report.

* Salary Payscales are published at: Presidents, Vice Presidents, and Deans http://www.laccd.edu/Departments/HumanResources/HRPublications-2/Documents/Academic%20Managers%20Supervisors%2015-16%20Monthly%20Rates%20-%201-05-16%20updated%204-25-16.pdf

Vice President of Administration and Director of Facilities http://www.laccd.edu/Departments/PersonnelCommission/Documents/Salaries/WebSalarySchedule.pdf

Base AllocationMinimum Base Funding

Source*: Salary schedule (top step) - for Presidents ($19,738) plus auto allowance ($500) totals to $20,238 per month; for Academic Affairs and Student Services VPs ($15,351); Administrative Services VP ($15,351); Director of College Facilities ($11,756); Dean ($12,222).

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 10 of 18

CITY EAST HARBOR MISSION PIERCE SOUTHWEST TRADE-TECH VALLEY WEST ITVBASE REVENUE

FUNDS REMAINING

TOTAL STATE BASE REVENUE 57,153,784 119,939,102 32,355,079 32,857,601 71,543,126 26,690,214 59,245,754 60,742,686 39,087,938 1,860,744 501,476,02811.40% 23.92% 6.45% 6.55% 14.27% 5.32% 11.81% 12.11% 7.79% 0.37%

TOTAL PROJECTED REVENUE 655,025,550Less:EPA Funds (78,197,646)COLA (9,042,909)Growth Funds (5,516,487)Base Allocation Increase (16,009,353)Nonresident Tuition (11,452,459)Dedicated revenue (6,681,846)Lottery (16,346,000)State Mandate Block Grant (3,023,000)Apprenticeship (163,431)

Net Revenue Available 508,592,419

Funds for Minimum Base (90,613,911)MINIMUM BASE ALLOCATION 0

REMAINING FOR DISTRIBUTION 47,638,417 99,990,361 26,959,866 27,380,008 59,636,554 22,236,998 49,380,736 50,627,486 32,576,477 1,551,602 417,978,508

UGF BUDGETED POSITIONS 449.96 573.25 203.50 193.22 428.66 171.37 375.75 396.46 220.56 26.00 3,038.73 PERCENTAGE 14.81% 18.86% 6.70% 6.36% 14.11% 5.64% 12.37% 13.05% 7.26% 0.86% 100.00%

REMAINING BASE REVENUE 211,458,079 269,398,044 95,634,543 90,803,471 201,448,173 80,535,094 176,583,192 186,315,828 103,651,867 12,218,664 (90,613,911)

UNRESTRICTED GENERAL FUND2017-2018 FINAL BUDGET

CALCULATION OF BASE REVENUE FUNDS REMAINING(For Information Purposes Only)

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 11 of 18

CollegeTotal Revenue(Final Budget)

% of RevenueBased on

Final Budget

RevenueAssessmentfor DO/DW/

Conting Reserve

CreditFunded

Base FTES(Res+NonRes)

NonCreditFunded

Base FTES(Res+NonRes)

Enhanced NonCrFunded

Base FTES(Res+NonRes)

AssessmentBased on

Dollars PerCredit FTES

AssessmentBased on

Dollars PerNonCredit FTES

AssessmentBased on

Dollars PerEnhc'd NCr FTES

Total AssessmentBy Location

$160,084,110 $1,441.96 $860.28 $1,429.42 160,084,110

City $72,818,986 14.92% $23,884,045 11,981 384 655 $17,275,642 $330,167 $936,184 $18,541,992

East $92,838,700 19.02% $30,450,351 26,110 486 1,350 $37,649,961 $418,449 $1,929,430 $39,997,840

Harbor $35,324,914 7.24% $11,586,289 6,797 94 0 $9,800,651 $80,539 $0 $9,881,190

Mission $28,556,142 5.85% $9,366,186 6,507 190 264 $9,383,048 $163,075 $376,781 $9,922,904

Pierce $66,052,168 13.53% $21,664,582 15,774 334 0 $22,745,460 $287,230 $0 $23,032,690

Southwest $29,088,375 5.96% $9,540,754 4,801 167 498 $6,923,219 $143,248 $712,237 $7,778,704

Trade-Tech $60,731,396 12.44% $19,919,412 12,077 203 777 $17,414,516 $174,207 $1,110,830 $18,699,553

Valley $63,824,260 13.08% $20,933,846 12,482 74 739 $17,997,946 $63,781 $1,056,641 $19,118,368

West $35,391,795 7.25% $11,608,225 8,340 296 141 $12,025,778 $254,849 $201,219 $12,481,846

ITV $3,446,486 0.71% $1,130,420 436 0 0 $629,023 $0 $0 $629,023

TOTAL $488,073,222 100.00% $160,084,110 105,305 2,227 4,424 $151,845,244 $1,915,545 $6,323,322 $160,084,110

94.06% 1.99% 3.95% BLENDED RATEFOR NONCREDIT

$5,072.11 $3,050.00 $5,072.11 1.1965870%

0.6013 1.0000

$151,845,242.40 $1,915,546.00 $6,323,322.00

$1,441.96 $860.28 $1,429.42

ASSESSMENT CALCULATIONFOR DISTRICTWIDE, EDUCATIONAL SERVICES CENTER, AND CONTINGENCY RESERVE

RATE BASED ON RESIDENT + NONRESIDENTCREDIT/NON-CREDIT/ENHANCED NON-CREDIT BREAKDOWN

Percent of Revenue Calculation Dollars Per Credit/NonCredit/Enhanced NonCredit FTES Calculation

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 12 of 18

TOTAL

College

ResidentCredit

Funded Base FTES

NonResidentCredit FTES

1617 P2

TotalRes+NonResCredit FTES

ResidentNonCredit

Funded Base FTES

NonResidentNonCredit

FTES

TotalRes+NonRes

NonCredit FTES

ResidentEnhanced NonCr

Funded Base FTES

NonResidentEnhanced NonCr

FTES

TotalRes+NonRes

EnhancedNonCredit FTES

TOTALFTES

RES+NONRES

City 11,306 675 11,981 384 0 384 655 0 655 13,019

East 24,856 1,254 26,110 486 0 486 1,350 0 1,350 27,947

Harbor 6,552 245 6,797 94 0 94 0 0 0 6,890

Mission 6,353 155 6,507 190 0 190 264 0 264 6,960

Pierce 15,297 477 15,774 334 0 334 0 0 0 16,108

Southwest 4,712 89 4,801 167 0 167 498 0 498 5,466

Trade-Tech 11,761 316 12,077 203 0 203 777 0 777 13,057

Valley 12,212 269 12,482 74 0 74 739 0 739 13,295

West 7,851 489 8,340 296 0 296 141 0 141 8,777

ITV 428 8 436 0 0 0 0 0 0 436

TOTAL 101,328 3,977 105,305 2,227 0 2,227 4,424 0 4,424 111,955S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]NonRes

CREDIT FTES NONCREDIT FTES

2017-2018 FUNDED BASE CALCULATIONINCLUDING RESIDENT AND NONRESIDENT CREDIT AND NONCREDIT FTES

ENHANCED NONCREDIT FTES

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 13 of 18

ITEM LACC ELAC LAHC LAMC PC LASC LATTC LAVC WLAC ITV ESC D-wide Total

A. OPERATING BUDGETSACADEMIC SENATE 0 0 0 0 0 0 0 0 0 0 0 673,581 673,581

LEADERSHIP DEVELOPMENT 0 0 0 0 0 0 0 0 0 0 0 160,000 160,000

AUDIT EXPENSE 0 0 0 0 0 0 0 0 0 0 0 600,000 600,000

BENEFITS-RETIREE 0 0 0 0 0 0 0 0 0 0 0 28,211,590 28,211,590

CENTRAL FINANCIAL AID UNIT (CFAU) 0 0 0 0 0 0 0 0 0 0 0 1,597,133 1,597,133

D'WIDE MARKETING (PUBLIC RELATIONS) 0 0 0 0 0 0 0 0 0 0 0 588,500 588,500

DOLORES HUERTA CENTER 0 0 0 0 0 0 0 0 0 0 0 280,965 280,965

EMPLOYEE ASSISTANCE PROGRAM 0 0 0 0 0 0 0 0 0 0 0 200,000 200,000

ENVIRONMENTAL HEALTH AND SAFETY 0 0 0 0 0 0 0 0 0 0 0 667,500 667,500

GOLD CREEK* 0 0 0 0 0 0 0 144,776 0 0 0 0 144,776

METRO RECORDS* 0 0 0 85,900 0 0 0 0 0 0 0 0 85,900

OTHER SPECIAL PROJECTS 0 0 0 0 0 0 0 0 0 0 0 833,565 833,565

SIS MODERNIZATION PROJECT 0 0 0 0 0 0 0 0 0 0 1,131,720 1,131,720

SOUTHWEST BASEBALL FIELDS 0 0 0 0 0 0 0 0 0 0 0 84,031 84,031

TOTAL OPERATING BUDGETS 35,259,261

B. OPERATING BUDGET W/ VARIABLE EXPENSESCOLLECTIVE BARGAINING 0 0 0 0 0 0 0 0 0 0 0 744,000 744,000

LIABILITY INSURANCE 0 0 0 0 0 0 0 0 0 0 0 7,090,173 7,090,173

LEGAL EXPENSE 0 0 0 0 0 0 0 0 0 0 0 2,549,210 2,549,210

WORKER'S COMPENSATION 0 0 0 0 0 0 0 0 0 0 0 6,439,561 6,439,561

RESERVE FOR INSUR/LEGAL/WC 0 0 0 0 0 0 0 0 0 0 0 2,683,268 2,683,268

TOTAL OP BUDGETS W/ VARIABLE EXPENSES 19,506,212

C. OTHER CENTRALIZED ACCOUNTSBOARD ELECTION EXPENSE 0 0 0 0 0 0 0 0 0 0 0 3,000,000 3,000,000

DISTRICT/CAMPUS SAFETY 0 0 0 0 0 0 0 0 0 0 0 21,350,000 21,350,000

DISTRICTWIDE BENEFITS 0 0 0 0 0 0 0 0 0 0 0 52,000 52,000

EMERGENCY PREPAREDNESS 0 0 0 0 0 0 0 0 0 0 0 4,550 4,550

GASB 45 0 0 0 0 0 0 0 0 0 0 0 50,000 50,000

PROJECT MATCH 0 0 0 0 0 0 0 0 0 0 0 108,000 108,000

PUBLIC POLICY 0 0 0 0 0 0 0 0 0 0 0 500,000 500,000

STAFF DEVELOPMENT 0 0 0 0 0 0 0 0 0 0 0 10,000 10,000

TUITION REIMBURSEMENT 0 0 0 0 0 0 0 0 0 0 0 218,000 218,000

VACATION BALANCE 0 0 0 0 0 0 0 0 0 0 0 2,000,000 2,000,000

WELLNESS PROGRAM 0 0 0 0 0 0 0 0 0 0 0 210,000 210,000

TOTAL OTHER CENTRALIZED ACCOUNTS 27,502,550

TOTAL CENTRALIZED 0 0 0 85,900 0 0 0 144,776 0 0 0 82,037,347 82,268,023

* Indicates items funded separately from college/office allocations but not budgeted in Business Area D000.

Centralized Services Appropriations

ITEM LACC ELAC LAHC LAMC PC LASC LATTC LAVC WLAC ITV ESC D-wide Total

Active Employee Benefits 0 0 0 0 0 0 0 0 0 0 0 0 0

Chancellor's Innovation Fund 0 0 0 0 0 0 0 0 0 0 0 26,185 26,185

Cyber Security 0 0 0 0 0 0 0 0 0 0 0 180,762 180,762

DAS Professional Development College 0 0 0 0 0 0 0 0 0 0 0 86,324 86,324

Dean's Academy 0 0 0 0 0 0 0 0 0 0 0 46,613 46,613

LA Promise 0 0 0 0 0 0 0 0 0 0 0 171,100 171,100

President's Academy 0 0 0 0 0 0 0 0 0 0 0 25,464 25,464

SIS Project Completion 0 0 0 0 0 0 0 0 0 0 0 6,648,298 6,648,298

SMC-Public Relations/Marketing 0 0 0 0 0 0 0 0 0 0 0 476,871 476,871

Student Success Initiative 0 0 0 0 0 0 0 0 0 0 0 37,334 37,334

State Mandate Revenue 0 0 0 0 0 0 0 0 0 0 0 4,348,901 4,348,901

TOTAL OTHER DISTRICT-WIDE 0 0 0 0 0 0 0 0 0 0 0 12,047,852 12,047,852

Other District-Wide

City East Harbor Mission Pierce Sowest Trade Valley West ITV ESC TotalVeterans Rptg Fee 0 2,000 1,000 1,000 2,000 1,000 2,500 0 1,500 0 0 11,000Salvage Sales 5,000 10,000 13,000 1,000 2,500 5,000 7,000 500 5,000 0 0 49,000Admin Allow ance 56,662 102,780 42,801 29,809 113,079 14,541 35,062 67,931 51,941 1,394 0 516,000BS enroll fee 0 0 0 0 0 0 0 0 0 0 0 0Class Audit Fees 3,000 15,000 2,000 3,000 0 1,000 7,000 0 0 0 0 31,000SEVIS Fees 15,000 30,000 5,000 3,500 7,000 700 4,000 1,000 10,000 60 0 76,260Library Fines 6,000 2,500 1,200 0 6,000 500 1,500 3,000 200 0 0 20,900Forgn St Appl Fee 5,000 20,000 3,500 2,000 6,000 400 2,000 1,500 2,000 0 0 42,400Transcripts 85,000 150,000 50,000 50,000 105,000 40,000 28,000 70,000 50,000 10,400 0 638,400Emerg Transcr Fees 0 0 0 0 0 0 15,000 0 0 0 0 15,000Facility Rental 466,000 585,000 95,000 150,000 410,000 175,000 175,000 102,000 400,000 0 0 2,558,000Traff ic Citations 20,000 35,000 18,000 10,000 80,000 50,000 40,000 50,000 40,000 0 0 343,000Donations 0 0 1,000 0 0 0 0 34,500 0 0 0 35,500Outlaw ed Warrants 0 2,500 2,000 0 0 0 0 0 0 0 0 4,500Dup Reg Receipt 0 0 0 2,000 0 0 0 0 0 0 0 2,000Dup Diploma/Certif 0 0 0 0 0 0 800 0 0 0 0 800Verif ication Fees 0 0 2,400 0 0 0 3,000 0 0 0 0 5,400Copy Machine 0 0 20,000 35,000 0 40,000 25,000 0 0 0 0 120,000Returned Checks 0 0 100 250 0 0 0 0 0 0 0 350Other: Income 0 0 500 0 0 500 0 0 0 1,680 0 2,680Other: Local 0 50,000 350 0 0 0 2,000 0 0 0 0 52,350Subtot Non-Specfc 661,662 1,004,780 257,851 287,559 731,579 328,641 347,862 330,431 560,641 13,534 0 4,524,540

Farm Sales 0 0 0 0 5,000 0 0 0 0 0 0 5,000Golf Driving Range 0 0 0 0 0 0 0 0 0 0 0 0Contract Educ 80,000 0 623,800 18,192 25,000 110,000 138,480 90,000 0 0 0 1,085,472Journalism 15,000 0 0 0 0 0 0 1,000 0 0 0 16,000Van de Kamp 1,050,834 1,050,834

Subtot Specific 95,000 0 623,800 18,192 30,000 110,000 138,480 91,000 0 0 1,050,834 2,157,306

Location Total 756,662 1,004,780 881,651 305,751 761,579 438,641 486,342 421,431 560,641 13,534 1,050,834 6,681,846

Dedicated revenues are those arising from locally managed activities, which can be associated with individual locations. Colleges are now responsible for their own projections of dedicated revenues. Administrative Allowance (2% of enrollment revenue) provided by Budget & Mgmt Analysis.

Dedicated Revenue Projections/Distribution

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 14 of 18

2017-2018

for calculating 2017-2018 grow th--2017-2018 base derived separately

Non- Enh'd Non- Enh'd Non- Enhc'dCredit Credit NonCr Total Credit Credit NonCr Total Credit Credit NonCr TotalFTES FTES FTES FTES FTES FTES FTES FTES FTES FTES FTES FTES

City 11,306 384 655 12,344 113 4 7 123 11,254 324 646 12,224East 24,856 486 1,350 26,692 249 5 13 267 23,002 460 1,457 24,919Harbor 6,552 94 0 6,646 66 1 0 66 6,946 63 0 7,009Mission 6,353 190 264 6,806 64 2 3 68 6,408 129 208 6,745Pierce 15,297 334 0 15,631 153 3 0 156 15,287 340 0 15,626Southwest 4,712 167 498 5,377 47 2 5 54 5,049 111 543 5,703Trade-Tech 11,761 203 777 12,741 118 2 8 127 12,184 183 976 13,343Valley 12,212 74 739 13,026 122 1 7 130 12,640 66 717 13,424West 7,851 296 141 8,288 79 3 1 83 7,784 280 140 8,204ITV* 428 0 0 428 4 0 0 4 403 0 0 403FTES adj* 0 0 0 0 0 0 0 0 0 0 0 0

Total 101,328 2,227 4,424 107,978 1,013 22 44 1,080 100,956 1,957 4,688 107,601

Workload Measures

2017-2018 GROWTH WORKLOAD2017-2018 BASE WORKLOAD MEASURES(BASED ON 1617 ANNUAL FTES) calculated @ 1.00%

2016-17BASE FTES

Base GrowthType Rate* Rate*

Credit FTES 5,072.11 $5,151.24

NonCredit FTES 3,050.00 $3,097.58

Enhcd NonCr (CDCP) 5,072.11 $5,151.24

*Projected

FUNDING RATES2017-2018 LACCD

growth rate: 1.00%

Enhanced Growth TotalCredit NonCr NonCredit Calculation Adjusted Growth

Revenue Revenue (CDCP) Subtotal Distribution Revenue

City 582,374 11,888 33,738 628,000 (628,000) 0East 1,280,401 15,067 69,531 1,364,999 (1,364,999) 0Harbor 337,509 2,900 0 340,409 (340,409) 0Mission 327,240 5,872 13,578 346,690 (346,690) 0Pierce 787,966 10,342 0 798,308 (798,308) 0Southwest 242,718 5,158 25,667 273,543 (273,543) 0Trade-Tech 605,860 6,273 40,031 652,164 (652,164) 0Valley 629,085 2,297 38,078 669,460 (669,460) 0West 404,442 9,176 7,251 420,869 (420,869) 0ITV 22,045 0 0 22,045 (22,045) 0Gr Adj 0 0 0 0 5,516,487 5,516,487Total 5,219,640 68,973 227,874 5,516,487 0 5,516,487

S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]base2 8/15/2017

2017-2018 GROWTH REVENUE CALCULATION

Credit NonCredit Enhanced Total Basic Funded Funded Enhanced Total Less Adj Base Alloc % of

FTES FTES NonCr FTES FTES Allocation Credit Base NonCred Base NonCr FTES Base Rev EPA Base COLA Growth Increase Total Total

City 11,305.51 383.79 654.94 12,344.24 4,258,160 57,342,811 1,170,561 3,321,929 66,093,460 (8,939,676) 57,153,784 1,031,058 0 1,825,361 60,010,203 11.40%

East 24,856.18 486.41 1,349.80 26,692.39 4,866,469 126,073,324 1,483,552 6,846,336 139,269,681 (19,330,579) 119,939,102 2,172,607 0 3,846,332 125,958,041 23.92%

Harbor 6,551.99 93.62 0.00 6,645.61 3,649,851 33,232,426 285,541 0 37,167,818 (4,812,739) 32,355,079 579,818 0 1,026,496 33,961,393 6.45%

Mission 6,352.66 189.56 263.59 6,805.81 3,649,851 32,221,387 578,159 1,336,958 37,786,355 (4,928,754) 32,857,601 589,467 0 1,043,579 34,490,647 6.55%

Pierce 15,296.63 333.88 0.00 15,630.51 4,258,160 77,586,217 1,018,335 0 82,862,713 (11,319,587) 71,543,126 1,292,658 0 2,288,492 75,124,276 14.27%

Swest 4,711.84 166.51 498.27 5,376.62 3,649,851 23,898,955 507,865 2,527,281 30,583,952 (3,893,738) 26,690,214 477,110 0 844,664 28,011,988 5.32%

Trade 11,761.45 202.50 777.12 12,741.07 4,258,160 59,655,389 617,626 3,941,640 68,472,814 (9,227,060) 59,245,754 1,068,176 0 1,891,073 62,205,003 11.81%

Valley 12,212.31 74.14 739.21 13,025.66 4,258,160 61,942,201 226,127 3,749,356 70,175,845 (9,433,159) 60,742,686 1,094,743 0 1,938,107 63,775,536 12.11%

West 7,851.36 296.24 140.77 8,288.37 3,649,851 39,822,976 903,533 714,001 45,090,361 (6,002,423) 39,087,938 703,410 0 1,245,300 41,036,648 7.79%

Coll Tot 100,899.92 2,226.65 4,423.70 107,550.28 36,498,513 511,775,686 6,791,299 22,437,501 577,502,999 (77,887,715) 499,615,284 9,009,047 0 15,949,404 524,573,735 99.63%

ITV 427.96 0.00 0.00 427.96 0 2,170,675 0 0 2,170,675 (309,931) 1,860,744 33,863 0 59,949 1,954,556 0.37%

ESC/Centrl 0 0 0 0 0 0 0.00%

Unadj Base** 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 5,516,487 0 5,516,487

Total 101,327.89 2,226.65 4,423.70 107,978.24 36,498,513 513,946,361 6,791,299 22,437,501 579,673,674 (78,197,646) 501,476,028 9,042,910 5,516,487 16,009,353 532,044,778 100.00%

Calculation of College Allocation Base Revenue2017-2018 COMPUTED BASE REVENUE2017-2018 FUNDED BASE WORKLOAD 2017-2018

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 15 of 18

I II III IV V VI VII VIII IX XCollege Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low=

1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth

City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth

City 113.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 113.06East 248.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.56Harbor 65.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65.52Mission 63.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63.53Pierce 152.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 152.97Southwest 47.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47.12Trade-Tech 117.61 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117.61Valley 122.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 122.12West 78.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78.51ITV 4.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.28Total 1,013.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,013.28

I II III IV V VI VII VIII IX X FundedCollege Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth

City 582,374 0 0 0 0 0 0 0 0 0 582,374East 1,280,401 0 0 0 0 0 0 0 0 0 1,280,401Harbor 337,509 0 0 0 0 0 0 0 0 0 337,509Mission 327,240 0 0 0 0 0 0 0 0 0 327,240Pierce 787,966 0 0 0 0 0 0 0 0 0 787,966Southwest 242,718 0 0 0 0 0 0 0 0 0 242,718Trade-Tech 605,860 0 0 0 0 0 0 0 0 0 605,860Valley 629,085 0 0 0 0 0 0 0 0 0 629,085West 404,442 0 0 0 0 0 0 0 0 0 404,442ITV 22,045 0 0 0 0 0 0 0 0 0 22,045Total 5,219,640 0 0 0 0 0 0 0 0 0 5,219,640S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]CreditGr 8/15/2017

Funded Growth Calculation (Dollars)

Possible Levels Of Growth Funding (Window Shading)

FUNDED GROWTH CALCULATIONBASED ON "WINDOW SHADE" METHOD

- Credit Growth -

Percent of Growth Funded by Window Shade Level

Funded Growth Calculation (FTES)

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 16 of 18

I II III IV V VI VII VIII IX XCollege Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low=

1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth

City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth

City 3.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.84East 4.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.86Harbor 0.94 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.94Mission 1.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.90Pierce 3.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.34Southwest 1.67 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.67Trade-Tech 2.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.03Valley 0.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.74West 2.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.96ITV 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total 22.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22.27

I II III IV V VI VII VIII IX X FundedCollege Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth

City 11,888 0 0 0 0 0 0 0 0 0 11,888East 15,067 0 0 0 0 0 0 0 0 0 15,067Harbor 2,900 0 0 0 0 0 0 0 0 0 2,900Mission 5,872 0 0 0 0 0 0 0 0 0 5,872Pierce 10,342 0 0 0 0 0 0 0 0 0 10,342Southwest 5,158 0 0 0 0 0 0 0 0 0 5,158Trade-Tech 6,273 0 0 0 0 0 0 0 0 0 6,273Valley 2,297 0 0 0 0 0 0 0 0 0 2,297West 9,176 0 0 0 0 0 0 0 0 0 9,176ITV 0 0 0 0 0 0 0 0 0 0 0Total 68,973 0 0 0 0 0 0 0 0 0 68,973S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]NonCredGr 8/15/2017

FUNDED GROWTH CALCULATION

Percent of Growth Funded by Window Shade Level

Funded Growth Calculation (FTES)

Funded Growth Calculation (Dollars)

Possible Levels Of Growth Funding (Window Shading)

- NonCredit Growth -

BASED ON "WINDOW SHADE" METHOD

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGETAug 10, 2017 Page 17 of 18

I II III IV V VI VII VIII IX XCollege Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low=

1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth

City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00%Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

I II III IV V VI VII VIII IX X FundedCollege FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth

City 6.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.55East 13.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13.50Harbor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Mission 2.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.64Pierce 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Southwest 4.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.98Trade-Tech 7.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.77Valley 7.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.39West 1.41 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.41ITV 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total 44.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44.24

I II III IV V VI VII VIII IX X FundedCollege Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth

City 33,738 0 0 0 0 0 0 0 0 0 33,738East 69,531 0 0 0 0 0 0 0 0 0 69,531Harbor 0 0 0 0 0 0 0 0 0 0 0Mission 13,578 0 0 0 0 0 0 0 0 0 13,578Pierce 0 0 0 0 0 0 0 0 0 0 0Southwest 25,667 0 0 0 0 0 0 0 0 0 25,667Trade-Tech 40,031 0 0 0 0 0 0 0 0 0 40,031Valley 38,078 0 0 0 0 0 0 0 0 0 38,078West 7,251 0 0 0 0 0 0 0 0 0 7,251ITV 0 0 0 0 0 0 0 0 0 0 0Total 227,874 0 0 0 0 0 0 0 0 0 227,874S:\Budget\SO\2017-18\[2017-18 ALLOCMODEL-FINALBUD-v4.xlsm]EnhNC 8/15/2017

FUNDED GROWTH CALCULATION

Percent of Growth Funded by Window Shade Level

Funded Growth Calculation (FTES)

Funded Growth Calculation (Dollars)

Possible Levels Of Growth Funding (Window Shading)

- Enhanced NonCredit Growth -

BASED ON "WINDOW SHADE" METHOD

2017-18 Budget Allocation Model 2017-2018 FINAL BUDGET

Aug 10, 2017 Page 18 of 18

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 TOTAL AMOUNT REMAININGRem. Deficit Deficit Deficit Deficit Deficit Deficit Deficit Deficit Deficit DEBT REPAID DEBT

City 0 (2,316,097) 0 0 0 0 0 (2,440,375) (1,327,489) (6,083,961) 2,846,370 (3,237,591) City (2,938,363)East 0 0 0 0 0 0 0 0 0 0 EastHarbor (2,030,710) (2,441,782) (1,708,181) 0 0 0 0 (855,643) (2,766,812) (9,803,128) 3,062,444 (6,740,684) Harbor (1,876,609)Mission 0 0 0 0 0 0 0 0 0 0 MissionPierce 0 0 0 0 0 0 0 0 0 0 PierceSouthwest overcap* (1,364,784) (1,466,650) (1,757,597) (1,269,281) (547,551) (163,380) (2,191,687) (3,458,762) (12,219,692) 2,492,343 (9,727,349) Southwest (1,821,925)Trade-Tech overcap* 0 0 0 0 0 0 0 0 0 0 Trade-TechValley [1] (689,051) (460,779) (531,310) (312,085) (796,968) (1,641,710) (707,588) 0 (5,139,491) 5,139,491 0 ValleyWest 0 (596,118) 0 0 0 0 0 0 (596,118) 596,118 0 WestITV 0 0 0 0 0 0 0 0 (350,248) (350,248) 350,248 0 ITV

TOTAL (2,719,761) (7,179,560) (3,706,141) (2,069,682) (2,066,249) (2,189,261) (870,968) (5,487,705) (7,903,311) (34,192,638) 14,487,014 (19,705,624) TOTAL (6,636,897)*To be applied after a one-

*Unfunded Overcap applied to debt repayment. year grace period (2018-19)

2017-2018 FINAL

BUDGET

-3% Limit ofBudget

Allocation

REMAININGDEBT

Debt ToRepay in2017-18

Debt ToRepay in2018-19

Debt ToRepay in2019-20

Debt ToRepay in2020-21

Debt ToRepay in2021-22

Debt ToRepay in2022-23

Debt ToRepay in2023-24

Debt ToRepay in2024-25

Debt ToRepay in2025-26

Debt ToRepay in2026-27

City 59,170,030 (1,775,101) (3,237,591) (1,775,101) (1,462,490) 0 0 0 0 0 0 0 0East 117,903,473 (3,537,104) 0 0 0 0 0 0 0 0 0 0 0Harbor 34,493,413 (1,034,802) (6,740,684) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (531,872) 0 0 0Mission 34,154,074 (1,024,622) 0 0 0 0 0 0 0 0 0 0 0Pierce 74,797,469 (2,243,924) 0 0 0 0 0 0 0 0 0 0 0Southwest 29,557,722 (886,732) (9,727,349) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732)Trade-Tech 59,446,089 (1,783,383) 0 0 0 0 0 0 0 0 0 0 0Valley [1] 62,809,194 (1,884,276) 0 0 0 0 0 0 0 0 0 0 0West 43,829,811 (1,314,894) 0 0 0 0 0 0 0 0 0 0 0

TOTAL 517,657,398 (15,529,722) (19,705,624) (3,696,635) (3,384,024) (1,921,534) (1,921,534) (1,921,534) (1,921,534) (1,418,604) (886,732) (886,732) (886,732)

[1] Valley College met all parameter of the Debt repayment policy and it's outstanding debt of $3,854,619 was waived at May 2017 DBC, June 2017 Bud & Finance committee.

SCHEDULE OF COLLEGE DEBT REPAYMENT

2016-17DEFICIT*

CALCULATION OF COLLEGE DEBT REPAYMENT BASED ON NEW DEBT REPAYMENT POLICY

Eligible Employee Categories

Personnel Sub Areas

Doctorate Differential Career Increment

Overbase (for standard

load hrs. beyond 18)

Bilingual Differential

Educational Differential

Window Washing (for every 1

hours worked)Computing Differential Crew Leader

Performance Differential

Shift Differential

Perfect Attendance Differential

Monthly

period)

Classified Management

CMA1, CMA2, CMA3 $388.62

*A: 5+ yrs - $148.93**B: 10+ yrs - $297.83***C: 15 + yrs-$446.72

N/A

Speak, Read, and/or

Write - $60.57

N/A N/A N/A2.75% of base rate (Refer to PC Rule 587)

N/A B - 6.9% C - 13.8% N/A

Confidential CNA3 $388.62 *A: 5+ yrs - $148.93**B: 10+ yrs - $297.83***C: 15 + yrs-$446.72

N/A

Speak, Read, and/or

Write - $60.57

AA - $54.51 BA - $67.84 MA - $81.16

N/A $107.47 w/certificate

2.75% of base rate (Refer to PC Rule 587)

N/AB - 6.9% C - 13.8% N/A

Certificated Management AMA1

Pres. - $0 VP - $388.62 Others-$388.62

\ N/A N/A N/A N/A N/A N/A N/A N/A N/A

Teamsters ASA1 $355.09

****Dean$512.16

****Associate Dean $473.62

****Assistant Dean $441.15

N/A N/A N/A N/A N/A N/A N/A N/A N/A

AFT Faculty FRC1, FRD1, FRM1, FRZ1

1. Doctorate Diff -$361

2. Certificate Diff -$169

3.ResponsibilityDiff - $508

N/A1 hr. - $333 2 hrs. - $666 3 hrs. - $999

N/A N/A N/A N/A N/A N/A N/A N/A

Semi-Monthly

CSA3 N/A*A: 5+ yrs - $74.46

**B: 0+ yrs - $148.91***C: 15+ yrs - $223.35

N/A

Speak, Read, & Write - $16.48 Speak - $12.18

AA - $28.67 BA - $35.83 MA - $43.00

DOC - $50.14

N/A $53.74 w/certificate N/A

One time $300.79 payment per year if

employee receives an Overall Exceeds rating

B - 6.9% C - 13.8%

One time $180.47

payment per year

CSC3, CSG3 N/A*A: 5+ yrs - $68.53

**B: 10+ yrs - $137.06***C: 15+ yrs - $205.57

N/A

Speak, Read, & Write - $15.16 Speak - $11.21

AA - $26.37 BA - $32.95 MA - $39.55 DOC - 46.11

N/A $49.41 w/certificate N/A

One time $300.79 payment per year if

employee receives an Overall Exceeds rating

B - 6.9% C - 13.8%

One time $180.47

payment per year

OPA3 N/A

A: 5- 9 yrs - $7.53B: 10-14 yrs - $21.96 C: 15-19 yrs - $46.42 D: 20 & over - $79.06

N/A

Speak, Read, & Write - $15.70 Speak - $11.61

AA - $23.84 BA - $32.77

$2.50 per hour N/A $5.96 per

day N/A B - 7.2% C- 13.8%

One time $178.72

payment per year

OPC3, OPG3 N/A

A: 5- 9 yrs - $6.89 B: 10-14 yrs - $20.71 C: 15-19 yrs - $43.30D: 20 & over - $73.41

N/A

Speak, Read, & Write - $14.43 Speak - $10.66

AA - $21.91 BA - $30.14

$2.50 per hour N/A

$5.96 per day N/A

B - 7.2% C- 13.8%

One time $178.72

payment per year

CPA3, CTA3 N/A

A: 5- 6 yrs - $9.09 B: 7- 9 yrs - $33.31C: 10-14 yrs - $48.46 D: 15-19 yrs - $66.62 E: 20 & over - $84.81

N/A

Speak, Read, & Write - $30.29 Speak - $30.29

AA - $27.26 BA - $33.92 MA - $40.58

N/A $60.57 w/certificate N/A N/A

B - 6.9% C - 13.8%

One time $240.62

payment per year

CPB3, CPC3, CPG3, CTB3, CTC3, CTG3

N/A

A: 5- 6 yrs - $8.36B: 7- 9 yrs - $30.64C: 10-14 yrs - $44.55 D: 15-19 yrs - $61.26 E: 20 & over - $77.98

N/A

Speak, Read, & Write - $27.85 Speak - $27.85

AA - $25.06 BA - $31.19 MA - $37.32

N/A $55.70 w/certificate N/A N/A B - 6.9%

C - 13.8%

One time $240.62

payment per year

CRA3^ N/A

A: 7- 9 yrs - $19.40 B: 10-14 yrs - $38.13 C: 15-19 yrs - $57.54 D: 20 & over - $76.29

N/A

Speak, Read, & Write - $17.35 Speak - $12.82

AA - $15.10 BA - $22.63 MA - $30.17

N/A $56.56 w/certificate N/A N/A

B - 6.9% C - 13.8% N/A

CRC3, CRG3^ N/A

A: 7- 9 yrs - $18.03 B: 10-14 yrs - $35.34 C: 15-19 yrs - $53.40 D: 20 & over - $70.74

N/A

Speak, Read, & Write - $15.94 Speak - $11.79

AA - $13.87 BA - $20.80 MA - $27.74

N/A $52.00 w/certificate N/A N/A B - 6.9%

C - 13.8% N/A

Unclaimed CUA3 N/A

A: 5- 9 yrs - $6.57 B: 10-14 yrs - $12.60 C: 15-19 yrs - $21.35 D: 20 & over - $28.47

N/A

Speak, Read, & Write - $13.70 Speak - $10.13

N/A N/A N/A N/A N/AB - 6.9% C - 13.8% N/A

* This differential also applies to employees who have worked ten years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee worked nine yearsas a Payroll Technician then becomes a Payroll Supervisor after the ninth year. After the tenth year, the employee is eligible for the differential).** This differential also applies to employees who have worked fifteen years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee workedthirteen years as a Payroll Technician then becomes a Payroll Supervisor after the thirteenth year. After the fifteenth year, the employee is eligible for the differential).*** This differential also applies to employees who have worked twenty years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee worked eighteenyears as a Payroll Technician then becomes a Payroll Supervisor after the eighteenth year. After the twentieth year, the employee is eligible for the differential).**** This amount represents the Longevity Differential as described in the Teamster's Contract Article 9D. The Longevity differential is 4% of Step 10 for each class code.^ The Backflow Prevention Certification Differential is available to Lead Plumbers & Plumbers only if they meet the requirements in the MOU signed 3/31/2015.The semi-monthly A-Basis rate $30.17 and the C/G Basis rate $27.74 are effective 7/1/2018.

APPENDIX 8: LACCD - Listing of Salary DifferentialsEffective July 1, 2018

Revised 11/02/2018

Crafts^

AFT Staff Guild

Local 99

Supervisory

APPENDIX 9

SAP Enterprise Structure Version 100610

Personnel Area Code

Personnel Area (Campus location)

Personnel Subarea

Code

Personnel Subarea (Bargaining Unit)

D000 District AMA1 Academic Managers

C000 City ASA1 Academic Supervisors

E000 East CMA1 Classified Managers No OT

H000 Harbor CMA2 Classified Managers Straight OT

M000 Mission CMA3 Classified Managers 1.5 OT

I000 ITV CNA3 Confidential

P000 Pierce CPA3 Classified Professional A

S000 Southwest CPB3 Classified Professional B

T000 Trade CPC3 Classified Professional C

V000 Valley CPG3 Classified Professional G

W000 West CRA3 Crafts A

CRC3 Crafts C

CRG3 Crafts G

CSA3 Classified Supervisors A

CSC3 Classified Supervisors C

CSG3 Classified Supervisors G

CTA3 Clerical / Technical A

CTB3 Clerical / Technical B

CTC3 Clerical / Technical C

CTG3 Clerical / Technical G

CUA3 Unclaimed A

FAC1 Adjunct Faculty C

FAZ1 Adjunct Faculty Z

FRC1 Faculty C

FRD1 Faculty D

FRZ1 Faculty Z

OPA3 Operations A

OPC3 Operations C

OPG3 Operations G

STX1 Student Workers

UOX1 Unclassified Other

UTX1 Professional Expert / Community Representative

EOX1 Elected Officers

Hourly Employment - Monthly or Semi-Monthly

Retirees - No longer working in this assignment

ESG Code

EE Subgroup ESG Code

EE Subgroup

HL

Academic Temp w/med: Academic adjunct employees in temporary status (LT, TM and EZ) who do not work an established schedule but are eligible for medical benefits as long as they meet the time eligibility requirements. Examples include: adjunct counselors, librarians or other non-teaching faculty. (Only non-teaching, Job codes 08xx) Includes summer non classroom assignments.

RBSurvivor w/med: Survivor who is eligible for the District's retiree health benefits with a 0% co-pay.

HMRetiree w/med: Vested Retiree who returns to work on an hourly basis. (RR) RD

Survivor 75% med: Survivor who is eligible for the District's retiree health benefits with a 25% co-pay.

HR

Retiree no med: Retiree who is not eligible for the District's health benefit plan. (I.e. retiree from another District or one who did not vest with LACCD.)

RFSurvivor 50% med: Survivor who is eligible for the District's retiree health benefits with a 50% co-pay.

HN

Temp no med: Temporary employees who are not eligible for medical benefits. Includes strictly temporary classified employees unclassified employees and hourly academic subs. (TM, TR, or ST status)

RM Retiree w/med: Retiree who is eligible for the District's retiree health benefits with a 0% co-pay.

H2Retiree Instructional Aides w/ med: Vested retirees who return to work as Instructional Aides. (SL status)

RNRetiree 75% med: Retiree who is eligible for the District's retiree health benefits with a 25% co-pay.

H3

Temp Instructional Aides no med: Strictly temporary classified instructional employees who are not eligible for medical benefits. (TM, TR or ST status)

RORetiree 50% med: Retiree who is eligible for the District's retiree health benefits with a 50% co-pay.

HF

Temp no med: Temporary employees who are not eligible for medical benefits. Includes students who are not enrolled at LACCD; they contribute to PARS and Medicare.

RPRetiree AB528: Retiree who is eligible for the District's retiree health benefits based upon AB528.

Unpaid Employment - Monthly or Semi-Monthly

RSRetiree Deceased With Survivor: Retiree who is deceased but had dependents on the District's health benefit plan.

ESG Code

EE Subgroup RT

Retiree Deceased No Survivor: Retiree who is deceased but had no dependents on the District's health benefit plan.

CMContingent Staff w/med: Legislative advocates and others who receive no pay, but are eligible for benefits and Worker's Compensation.

RXRetiree / Survivor no longer eligible: Retiree or survivor who is no longer eligible for the District's retiree health benefits.

CN

Contingent Staff no med: Volunteers who receive no pay or benefits but are eligible for Worker's Compensation. (Example: Used for Bonus Deputies who are not paid but are responsible for some approvals within the system.)

Regular Employment -

Monthly

Regular Employment - Semi-Monthly

Temporary Employment -

Monthly

Temporary Employment - Semi-Monthly

ESG Code

EE Subgroup ESG Code

EE Subgroup ESG Code

EE Subgroup ESG Code

EE Subgroup

SM Regular w/med: Employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements.

S2 Regular w/med: Employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements.

SN Temp w/med LTH: Classified, management and confidential employees in regular status working in a temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment.

SC Academic Temp w/med: Any employee working in an academic assignment temporarily and is paid semi-monthly. Employees are eligible for medical benefits as long as they meet the eligibility requirements. (Job codes 04xx, 05xx, 07xx)

S3 Instructional Aide w/med: Instructional classified employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements.

SL Academic Temp w/med: Academic employees in temporary status who are eligible for medical benefits as long as they meet the eligibility requirements.

S8 Temp w/med LTH: Non-instructional employees in regular status working in temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment.

SR Academic Retiree w/med: Academic employees in temporary status who are eligible for retiree medical benefits as long as they meet the eligibility requirements. (Example: A retiree who returns in Class Code 0741 with a RR status.)

S4 Instructional Aide Temp w/med LTH: Instructional classified employees in regular status working in temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment.

ESG's eligible for a Leave to Higher or Service Assignment Change action: SM, S2, S3.

ESG's not eligible for a Leave to Higher or Service Assignment Change action: SC, SL, SN, SR, S4, S8.

PE

Elected Officer w/med: Includes Personnel Commission members, Board of Trustee members, and Student Trustee. Personnel Commission members and trustees are salaried.

Salaried Adjunct Employment - Monthly or Semi-Monthly

Hourly Adjunct Employment - Monthly or Semi-Monthly

ESG Code

EE Subgroup ESG Code

EE Subgroup

PM

Temp w/med: Academic employees in temporary status (LT, EX, EZ) who are eligible for medical benefits as long as they meet the time eligibility requirements. (Job codes 08xx) HL

Academic Temp w/med: Academic adjunct employees in temporary status who do not work an established schedule but are eligible for medical benefits as long as they meet the time eligibility requirements. (Only non-teaching, Job codes 08xx)

PNTemp no med: Academic teaching assignments during the summer and winter intersession. (ES)

HM

Retiree w/med: Vested Retiree who returns to work on an hourly basis. (RR)

PR

Retiree w/med: Retiree who works as an Academic adjunct employee.

HN

Temp no med: Temporary employees who are not eligible for medical benefits. Includes hourly academic subs.

Memorandum

FS 13-03

Via E-mail Only

April 17, 2013

TO: Chief Business Officers

FROM: Frederick E. Harris, Assistant Vice Chancellor

College Finance and Facilities Planning

SUBJECT: Accounting Advisory: Proposition 30 Education Protection Account guidelines

Proposition 30, The Schools and Local Public Safety Protection Act of 2012 passed in

November 2012. This proposition temporarily raises the sales and use tax by .25 cents

for four years and raises the income tax rate for high income earners ($250,000 for

individuals and $500,000 for couples) for seven years to provide continuing funding for

local school districts and community colleges. The Education Protection Account (EPA)

is created in the General Fund to receive and disburse these temporary tax revenues.

Districts have sole authority to determine how the moneys received from the EPA are

spent, provided that the governing board makes these spending determinations in open

session of a public meeting of the governing board. Each entity receiving funds must

annually publish on its Internet web site an accounting of how much money was

received from the EPA and how that money was spent. Additionally, the annual

independent financial and compliance audit required of community colleges shall

ascertain and verify whether the funds provided from the EPA have been properly

disbursed and expended as required by law. Expenses incurred to comply with these

additional audit requirements may be paid from the EPA.

STATE OF CALIFORNIA BRICE W. HARRIS, CHANCELLOR

CALIFORNIA COMMUNITY COLLEGES CHANCELLOR’S OFFICE 1102 Q STREET, SUITE 4554 SACRAMENTO, CA 95811-6549 (916) 445-8752http://www.cccco.edu

Appendix 10

EPA expenditures should be recorded annually on the CCFS-311 (Prop 30 EPA

expenditure report, copy attached), which can also be used as a template for districts to

publish their EPA expenditures on their website.

Revenue for EPA funds are unrestricted and should be recorded in object code 8630.

The Act specifically prohibits the expenditure of EPA funds for administrative salaries

and benefits or any other administrative costs. We are confident that colleges will incur

a sufficient level of non-administrative costs (e.g., instruction and student support costs)

to easily ensure that EPA funds are not used for administrative costs.

Consistent with the Budget and Accounting Manual, administrative costs include:

o General administration: district-wide administrative activities including

governing board, chancellor, and district-level fiscal and personnel services.

o Campus administration: activities concerned with directing and managing

the operation of a particular campus.

o Instructional administration: activities for assisting instructional staff in

planning, developing, and evaluating the process of providing learning

experiences for students.

Contact: If you have any questions, please contact Michael Yarber at (916) 327-6818 or via e-mail at myarber@cccco.edu. Enclosure

Memorandum

December 19, 2016

Via E-mail Only FS 16-13

TO: Chief Business Officers

FROM: Frances Parmelee, Assistant Vice Chancellor College Finance and Facilities Planning

SUBJECT: Accounting Advisory: Proposition 55, The California Children’s Education and Health Care Protection Act of 2016 guidelines (Prop 30 Extension)

Proposition 55, The California Children’s Education and Health Care Protection Act of 2016 is an extension of Proposition 30 extending the personal income tax increase through 2030-31. This proposition extends increased income tax for upper-income earners (over $250,0000 for single filers; over $500,000 for joint filers; over $340,000 for heads of households) but does not extend the sales and use tax which is set to expire January 1, 2017.

The accounting and reporting requirements for Proposition 55 is exactly the same as the requirements for Proposition 30 which was outlined in the Chancellor’s Office Proposition 30 Accounting Advisory FS 13-03 dated April 17, 2013.

The college districts have sole authority on how the funds received from the Education Protection Account (EPA) will be spent; however, the governing board or body must make these spending determinations in an open session of a public meeting of the governing board or body and may not use these EPA funds for salaries and benefits of administrators or any other administrative costs. Each college district is required to publish on its public website an accounting of how much EPA funds were received and how that money was spent. Additionally, EPA funds are subject to an annual independent financial and compliance audit to ascertain and verify whether the EPA funds provided have been properly disbursed and expended as required by law. Expenditures incurred to comply with these additional audit requirements may be paid with EPA funds and shall not be considered administrative costs for purposes of EPA audits.

STATE OF CALIFORNIA ELOY ORTIZ OAKLEY, CHANCELLOR

CALIFORNIA COMMUNITY COLLEGES CHANCELLOR’S OFFICE 1102 Q STREET, SUITE 4400 SACRAMENTO, CA 95811-6549 (916) 322-4005http://www.cccco.edu

Appendix 11

EPA expenditures should be recorded annually on the CCFS-311 (Prop 55 EPA expenditure report), which can also be used as a template for college districts to publish their EPA expenditures on their website. Revenue for EPA funds is unrestricted and should be recorded in object code 8630. The law strictly prohibits the expenditure of EPA funds on administrative salaries and benefits or any other administrative costs. Consistent with the Budget and Accounting Manual, administrative costs include:

• General Administration: district-wide administrative activities including governing board, chancellor, and district-level fiscal and personnel services.

• Campus Administration: activities concerned with directing and managing the operation of a particular campus.

• Instructional Administration: activities for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.

If you have any questions, please contact Michael Yarber at (916) 327-6818 or via email at myarber@cccco.edu.