2nd Qtr 15-16business.fhda.edu/_downloads/2nd Quarter Report 15-16.pdf · 2016-02-24 · 2015/16...
Transcript of 2nd Qtr 15-16business.fhda.edu/_downloads/2nd Quarter Report 15-16.pdf · 2016-02-24 · 2015/16...
2015-2016
SECOND QUARTER REPORT
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
Board of Trustees
Joan Barram, President Laura Casas, Vice President
Betsy Bechtel Pearl Cheng
Bruce Swenson
Alexander Park, Foothill Student Trustee Arjun Gadkari, De Anza Student Trustee
Chancellor Judy C. Miner
Vice Chancellor, Business Services
Kevin McElroy
Executive Director, Fiscal Services Hector Quinonez
Director, Budget Operations
Joni Hayes
FOOTHILL-DE ANZA
COMMUNITY COLLEGE DISTRICT
2015-2016 SECOND QUARTER REPORT
Table of Contents ANALYSIS OF GENERAL FUND ................................................................................... 1 GENERAL PURPOSE FUND ............................................................................................ 7
BUDGET TABLES 2015-2016 Year-End Projections General Funds ................................................................................................ 8 All Funds ........................................................................................................ 9 Inter- and Intra-Fund Transfers ...................................................................... 11 2015-2016 Actuals-to-Date General Funds ................................................................................................ 12 All Funds ........................................................................................................ 13 Inter- and Intra-Fund Transfers ...................................................................... 14
ALL FUNDS CHART ......................................................................................................... 15
UNRESTRICTED GENERAL FUND Self-Sustaining ........................................................................................................ 16
RESTRICTED GENERAL FUND Restricted and Categorical .................................................................................... 19 Special Education ................................................................................................... 22 Federal Work Study ............................................................................................... 24 Parking .................................................................................................................... 26 Campus Center Use Fees ....................................................................................... 28
OTHER FUNDS Enterprise .............................................................................................................. 30 Child Development ................................................................................................. 36 Student Financial Aid ............................................................................................. 38 Internal Service ....................................................................................................... 41 Capital Projects ...................................................................................................... 45 Debt Service ........................................................................................................... 49
SUPPLEMENTAL INFORMATION
State Quarterly Financial Status Report (311Q) ................................................. 57 Resolution – Budget Revisions .............................................................................. 60 Resolution – Budget Transfers .............................................................................. 63 Self-Sustaining Fund Balance Report ................................................................... 65 Capital Projects ...................................................................................................... 68
2015/16 Second Quarter Report
SUMMARY OF MAJOR CHANGES
The district has completed its financial analysis for the second quarter of operation (July 1, 2015 through December 31, 2015). Enclosed in this document is reporting for all of the funds the district maintains as authorized by the California Education Code. The short description and analysis at the beginning of each fund report explains the purpose of the fund and recent financial trends that may have changed from the adopted budget. Also included in this report is a supplemental information section that contains the Quarterly Financial Status Report (CCFS-311Q). The analysis of the General Purpose Fund follows. GENERAL PURPOSE FUND REVENUE Revenue, Enrollment Assumptions, and Productivity Our overall funding includes both Redevelopment Agency (RDA) and Education Protection Account (EPA) revenue projections, in addition to the traditional state revenue funding sources generated from state apportionment, enrollment fees, and property taxes. Consequently, all revenue reports from the state are closely monitored throughout the year in anticipation of any shortfall in total state funding. Resident Enrollment Under the 2015/16 adopted budget assumptions, we anticipated serving 32,158 resident and non-resident FTES. This number reflected resident enrollment of 27,353 FTES and non-resident enrollment of 4,805 FTES. The P-1 320 attendance report filed in January estimates that we will report a decrease of approximately 247 FTES by the end of this fiscal year (see Table 2). Due to the stabilization component included in Senate Bill 361, we will still receive apportionment for 2015/16 based on the 27,353 resident FTES generated in 2014/15. However, our funding base will be lower for 2016/17 if the decline in FTES in the P-1 reporting calculations does not change at P-Annual. The colleges and the enrollment management team continue to carefully monitor student enrollment, analyze course offerings, and heighten marketing and recruitment efforts to maximize access for students and to restore the FTES decline from 2014/15. Non-Resident Enrollment It is currently estimated that we will exceed our budgeted revenue by approximately $300,000 for fiscal year 2015/16. This additional revenue is due to an increase in the non-resident tuition fee for 2015/16, even though the P-1 320 attendance report filed in January estimates that we would report a decrease of approximately 229 FTES by the end of this fiscal year (see Table 2). Because this revenue stream can be more volatile and is dependent on many external factors, such as access to visas and exchange rates, we closely monitor our non-resident revenue throughout the year. Productivity Productivity for fiscal year 2015/16 is budgeted at 530 (WSCH/FTEF). However, we anticipate a drop in the budgeted productivity calculation by year’s end due to declining enrollment and decisions to maintain lower-enrolled classes to capture all available FTES. This drop in productivity will be primarily reflected in the increased expense for part-time faculty salaries and benefits.
1
GENERAL PURPOSE FUND EXPENSE Certificated Salaries Due to a combination of increased costs in part-time faculty salaries and benefits, and savings from full-time faculty vacancies, we are projecting an approximate $1.1 million in net additional one-time expense in this category. This increased cost will be offset with enrollment stimulus funds or closed out to the district-wide at year-end. Classified Salaries We are currently projecting approximately $968,700 in one-time savings to this category due to the net of float from vacant classified positions. Traditionally, any float from vacant classified and management positions is transferred to the colleges as additional one-time ‘B’ budget. Benefits We are currently projecting approximately $34,500 in increased benefits costs Due to projected net increased expenses in the salaries categories, we are currently projecting a minor increase in benefits costs of $34,500. Supplies and Capital Outlay We are currently projecting a decrease of $100,000 to the Materials & Supplies category with a corresponding increase to the Capital Outlay category. Operating Expenses At this time, we are not estimating any changes to the Operating Expenses category. Transfers/Other At this time, we are not projecting any changes to the Transfers/Other category. Fund Balance The net change to fund balance is the result of the combination of increases and decreases to revenue and expenses as explained in each line item noted above. Based on all assumptions of revenue and expenses, the 2015/16 ongoing budget is forecast to have a structural surplus of approximately $3.3 million (see Table 1). At Adopted Budget, a one-time Stability Fund of $22.9 million was set aside, as designated by the Board of Trustees, in anticipation of out-year operating cost increases and potential reductions in state revenue in the coming years due to the “sun-setting” of Prop 30 and state economic corrections. This stability fund is projected to increase slightly to $23 million, the net result of revenue over expenses.
2
We are projecting to end the fiscal year with a $67.1 million fund balance, of which $25.3 million is designated as follows: $14.3 million for college, Central Services and district-wide carryover, $2 million for enrollment stimulus, and $8.95 million for the 5% mandatory reserve. The district’s share of the one-time mandated cost payment of $15.1 million has been partially allocated as a part of the cost to structurally renovate the Flint Garage on the De Anza College campus. The Board of Trustees approved the staff-recommended financing plan that includes spending approximately $8 million for the garage, at their regularly scheduled January 2016 meeting. The balance of approximately $7.1 million has yet to be allocated for other district expenses. The colleges, in cooperation with Central Services, are currently discussing priorities and potential spending strategies. Additionally, upon receipt in the third quarter of $350,000 in one-time SB 850 funds, expense budget will be transferred to Foothill College to cover start-up costs for the Dental Hygiene baccalaureate degree program. The economic outlook for the state remains stable for the third year in a row. Reports from Sacramento indicate that we will not see any new budget cuts in 2016/17 and the governor’s proposed budget includes a .47% cost of living adjustment for 2016/17. Although a structural surplus of $3.3 million is projected for 2015/16, bargaining unit negotiations for this fiscal year are ongoing and any impact on the current structural surplus will be reported as information becomes available. We will keep the Board informed of important developments impacting revenues and expenses as the year progresses.
3
Beginning Balance (Adjusted), July 1, 2015 48,551,766 $
198,479,799 $ (179,930,810)
18,548,990 $
67,100,755 $
Projected Ending Fund Balance as of June 30, 2016 67,100,755
Less: Designated "B" Budget Carryforwards Foothill 'B' Restricted (4,500,000) DeAnza 'B' Restricted (5,400,000) Central Services 'B' Restricted (2,238,961) 'B' Budget Carryforwards (12,138,961)
Less: District-Wide 'A' Restricted Carryforwards (2,167,068) 'A' Budget Restricted Carryforwards (2,167,068)
'A' & 'B' Carryforwards (14,306,030)
Less: Funds Designated for Enrollment Stimulus/Restoration (2,000,000) Adopted Budget Reserves @ 5% (Restricted) (8,950,000) Enrollment Stimulus & 5% Reserves (10,950,000)
Subtotal 41,844,726
Less: One-Time Mandated Cost Payment (Priorities to be (15,119,132) Determined) Baccalaureate Degree Start-Up Costs (350,000) One-Time Revenues (15,469,132)
Total 26,375,594
Less: Balance Available for 2015/16 Stability Fund (23,057,760)
2015/16 Structural Surplus 3,317,834
Fund Balance and Carryover
Projected Revenue vs. Projected Expenses
Table 1
Net Change in Fund Balance (Projected)
NET FUND BALANCE, June 30, 2016
Revenue Expenses and Transfers/Other
Summary of Net Change in
4
12/13 P-A ReCalc Resident
CreditNon-
CreditTotal
ApportionmentNon-
Resident Total De Anza 17,190 0 17,190 2,590 19,780Foothill 10,362 219 10,581 1,762 12,344Total 27,553 219 27,772 4,353 32,124
FTES Below Budget at P-A ReCalc (Funded FTES) -1,683% -5.7%
Funding Lost in 13/14 ($7,574,490)
13/14 P-A ReCalc Resident
CreditNon-
CreditTotal
ApportionmentNon-
Resident Total De Anza 16,827 0 16,827 2,672 19,499Foothill 10,288 326 10,615 1,919 12,533Total 27,115 326 27,441 4,591 32,032
FTES Below Budget at P-A ReCalc (Funded FTES) -330% -1.2%
Funding Lost in 14/15 ($1,486,845)
14/15 P-Annual Resident
CreditNon-
CreditTotal
ApportionmentNon-
Resident Total De Anza 16,663 0 16,663 2,829 19,493Foothill 10,335 354 10,690 1,975 12,665Total 26,999 354 27,353 4,805 32,158
FTES Below Budget at P-A (Funded FTES) -88% -0.32%
Funding Lost in 15/16 ($406,272)
15/16 Adopted Budget Resident
CreditNon-
CreditTotal
ApportionmentNon-
Resident Total De Anza 16,663 0 16,663 2,829 19,493Foothill 10,335 354 10,690 1,975 12,665Total 26,999 354 27,353 4,805 32,158
15/16 P-1 Resident
CreditNon-
CreditTotal
ApportionmentNon-
Resident Total De Anza 16,421 0 16,421 2,731 19,152Foothill 10,336 349 10,685 1,845 12,530Total 26,758 349 27,106 4,576 31,682
FTES Below 14/15 P-Annual at P-1 (Funded FTES) -247% -0.9%
Potential Loss of Funding in 16/17 ($1,133,946)
Analysis of FTESTable 2
5
6
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated
REVENUE Budget Budget to Date to Date Total Variance Federal Revenue 0 $ 0 $ 0 $ 0 $ 0 $
State Revenue 64,697,631 64,697,631 31,364,761 48% 64,697,631 0
Local Revenue 133,184,521 133,482,168 76,342,698 57% 133,782,168 (300,000)
TOTAL REVENUE 197,882,152 $ 198,179,799 $ 107,707,459 $ 54% 198,479,799 $ (300,000) $ .
EXPENSESCertificated Salaries 82,751,271 $ 83,212,760 $ 37,037,705 $ 45% 84,348,600 $ (1,135,840) $
Classified Salaries 33,279,819 33,519,257 16,219,689 48% 32,550,542 968,715
Employee Benefits 35,605,583 35,732,126 16,776,381 47% 35,766,612 (34,486)
Materials and Supplies 3,137,392 3,312,346 1,105,183 33% 3,212,346 100,000
Operating Expenses 17,231,392 16,845,693 8,789,092 52% 16,845,693 0
Capital Outlay 68,963 92,348 106,747 116% 192,348 (100,000)
TOTAL EXPENSES 172,074,419 $ 172,714,530 $ 80,034,797 $ 46% 172,916,141 $ (201,611) $
TRANSFERS AND OTHERTransfers-in 0 $ 12,628 $ 12,628 $ 100% 12,628 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out (7,020,767) (7,027,298) (1,998,225) 28% (7,027,298) 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES (7,020,767) $ (7,014,669) $ (1,985,597) $ 28% (7,014,669) $ 0 $
FUND BALANCENet Change in Fund Balance 18,786,966 $ 18,450,600 $ 25,687,066 $ 18,548,989 $ 98,389Beginning Balance, July 1 48,551,766 48,551,766 48,551,766 48,551,766 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 67,338,731 $ 67,002,365 $ 74,238,832 $ 67,100,755 $ 98,389 $
FUND 114 - GENERAL PURPOSE
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6
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Restricted and Categorical
TOTAL GENERAL
Fund 121/131 FUND
Special EducationFund 122
TotalFederal Work Study Restricted
Fund 123 General FundTOTAL
Debt Service DISTRICTFund 200
ALL FUNDSParking
Fund 125
Special RevenueChild Development
Fund 300Campus Center
Use FeesFund 128
Capital ProjectsFund 400
EnterpriseFund 500
Internal ServiceFund 600
Student Financial AidFund 700
ALL FUNDS CHART
15
Foothill-De Anza Community College District 2015-16 Second Quarter Report
SELF-SUSTAINING Fund 115
Self-Sustaining funds, as the name implies, counterbalance operating expenditures against the revenues generated from various instructional arrangements. Not all related costs are allocated to these programs but, for those expenses that are charged, the programs are expected to generate income or use accumulated balances to cover them. Although budgets are used as a means to forecast and control revenue and expenditure activity, spending is solely dependent upon their ability to generate sufficient revenue to adequately support such operations. Most accounts within this group have residual funds, and excess revenues over expenditures are available for use at the respective college’s discretion. The residual funds are regarded as designated funds, which mean that, although the district regards them as restricted, they are actually unrestricted and are reported to the state as such. The Board of Trustees has the discretion to use the funds for any lawful purpose. Current Status:
In the second quarter, we are projecting an increase to state revenue, with a corresponding increase to the operating expenses category, of $874,876 to match the projected attendance hours submitted to the state for apprenticeship apportionment.
16
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 1,855,124 1,855,124 1,987,440 107% 2,730,000 (874,876)
Local Revenue 11,125,646 11,125,646 7,970,481 72% 11,125,646 0
TOTAL REVENUE 12,980,770 $ 12,980,770 $ 9,957,921 $ 77% 13,855,646 $ (874,876) $
EXPENSESCertificated Salaries 578,485 $ 578,485 $ 280,216 $ 48% 578,485 $ 0 $
Classified Salaries 2,124,542 2,124,542 1,039,555 49% 2,124,542 0
Employee Benefits 725,051 725,051 310,906 43% 725,051 0
Materials and Supplies 168,427 168,427 84,947 50% 168,427 0
Operating Expenses 7,007,165 7,007,165 1,941,934 28% 7,773,876 (766,711)
Capital Outlay 20,500 20,500 18,729 91% 20,500 0
TOTAL EXPENSES 10,624,171 $ 10,624,171 $ 3,676,288 $ 35% 11,390,882 $ (766,711) $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 0 $ 0% 0 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out (36,830) (36,830) (126,580) 344% (144,995) 108,165 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES (36,830) $ (36,830) $ (126,580) $ 344% (144,995) $ 108,165 $
FUND BALANCENet Change in Fund Balance 2,319,769 $ 2,319,769 $ 6,155,053 $ 2,319,769 $ 0 $ Beginning Balance, July 1 7,747,466 7,747,466 7,747,466 7,747,466 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 10,067,235 $ 10,067,235 $ 13,902,519 $ 10,067,235 $ 0 $
FUND 115 - SELF SUSTAINING
17
18
Foothill-De Anza Community College District 2015-16 Second Quarter Report
RESTRICTED and CATEGORICAL Fund 121/131
Restricted and Categorical Funds are those resources that come from federal, state or local agencies. In general, money received from these programs is restricted for a specific purpose. The principal programs in the Restricted and Categorical Fund are as follows: Instructional Equipment and Library Materials (Block Grant): State funding to meet instructional equipment and library materials needs. Perkins Career and Technical Education Act (CTEA): Federal funds administered by the state for technical education and improvement of career and technical programs. High Tech Center Training Unit: State funding to provide support for training of instructors of disabled students at community colleges in the state. Student Success & Support Program (SSSP), Student Equity, Staff Development, Staff Diversity, Extended Opportunity Programs and Services (EOPS), Cooperative Agencies Resources for Education (CARE), and CalWORKS: These programs target specific populations or services funded by the state. Health Services Fees: Health Services fees are fees collected from the students and restricted for the provision of health services for students. Because the fee level is set by the state and we are mandated to provide a fixed level of services, the state provides reimbursement, known as “mandated cost reimbursement,” for the cost of providing these services over and above what we collect. The mandated cost reimbursement is recorded in the General Purpose Fund. Economic Development: State funding provided for projects to improve career development services locally and regionally. National Science Foundation: Federal funding for curriculum development in science programs. Online Education Initiative (OEI): State funding, awarded in partnership with Butte-Glenn Community College District, to launch Governor Jerry Brown’s groundbreaking Online Education Initiative for the state of California. The goal of the initiative is to increase the number of California students who obtain associate degrees and transfer to four-year universities by dramatically
19
Foothill-De Anza Community College District 2015-16 Second Quarter Report
increasing the number of online classes available to community college students and providing those students with comprehensive support services to help them succeed. Physical Plant and Instructional Support: The 2015/16 Budget Act provides $100 million for the Physical Plant and Instructional Support program, while SB 81 provides an additional $48 million in current year funds to reduce the backlog of deferred maintenance and/or to purchase instructional equipment. These resources will allow districts to protect investments previously made in facilities, and to improve students’ experiences by replenishing and investing in new instructional equipment. For 2015/16, the district will receive $3,540,422 for Physical Plant & Instructional Support, for which no local match is required. Of this, $876,606 is budgeted in the Restricted and Categorical Fund and $2,663,816 is budgeted in the Capital Projects Fund. Current Status:
In the second quarter, we are projecting an increase to state revenue and corresponding expenses for the Adult Education Block Grant ($398,424). The Adult Education Block Grant Program provides adult education funding to county offices of education, school districts, and regional consortia to support Assembly Bill 86 specified programs. The intent of AB 86 is to expand and improve the provision of adult education with incremental investments beginning with fiscal year 2015/16.
20
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 1,672,244 $ 1,672,244 $ 320,045 $ 19% 1,672,244 $ 0 $
State Revenue 25,986,389 25,986,389 22,304,515 86% 26,384,813 (398,424)
Local Revenue 2,363,590 2,363,590 1,510,665 64% 2,363,590 0
TOTAL REVENUE 30,022,223 $ 30,022,223 $ 24,135,226 $ 80% 30,420,647 $ (398,424) $
EXPENSESCertificated Salaries 3,742,656 $ 3,742,656 $ 1,648,779 $ 44% 3,843,279 $ (100,623) $
Classified Salaries 7,128,208 7,128,208 3,302,612 46% 7,285,010 (156,802)
Employee Benefits 2,758,621 2,758,621 1,414,472 51% 2,801,010 (42,389)
Materials and Supplies 2,948,691 2,948,691 589,644 20% 2,967,969 (19,278)
Operating Expenses 11,966,060 11,953,432 3,689,110 31% 12,025,264 (71,832)
Capital Outlay 1,099,864 1,099,864 695,956 63% 1,107,364 (7,500)
TOTAL EXPENSES 29,644,101 $ 29,631,473 $ 11,340,574 $ 38% 30,029,897 $ (398,424) $
TRANSFERS AND OTHERTransfers-in 41,552 $ 41,552 $ 41,552 $ 100% 41,552 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out 0 (12,628) (12,628) 100% (12,628) 0 Contingency 0 0 0 0% 0 0 Other Outgo (569,245) (569,245) (311,500) 55% (569,245) 0 TOTAL TRFs/OTHER SOURCES (527,693) $ (540,321) $ (282,577) $ 52% (540,321) $ 0 $
FUND BALANCENet Change in Fund Balance (149,571) $ (149,571) $ 12,512,075 $ (149,571) $ 0 $ Beginning Balance, July 1 7,094,303 7,094,303 7,094,303 7,094,303 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 6,944,732 $ 6,944,732 $ 19,606,378 $ 6,944,732 $ 0 $
FUND 121/131 - RESTRICTED and CATEGORICAL
21
Foothill-De Anza Community College District 2015-16 Second Quarter Report
SPECIAL EDUCATION Fund 122
Special Education is a program mandated by Title V and funded primarily by the state. It provides services for physically, developmentally, or learning disabled students. Services include special classes, interpreters, on-campus assistance, test-taking assistance, computer-aided labs, and priority registration. Current Status:
In the second quarter, $2,278 was transferred into the Special Education Fund from the General Purpose Fund for salary backfill, with corresponding increases to the salaries and benefits categories.
22
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 2,729,684 2,729,684 1,214,029 44% 2,729,684 0
Local Revenue 0 0 0 0% 0 0
TOTAL REVENUE 2,729,684 $ 2,729,684 $ 1,214,029 $ 44% 2,729,684 $ 0 $
EXPENSESCertificated Salaries 2,854,833 $ 2,860,238 $ 1,264,451 $ 44% 2,860,238 $ 0 $
Classified Salaries 1,952,646 1,952,646 849,964 44% 1,952,646 0
Employee Benefits 1,291,505 1,292,630 594,058 46% 1,292,630 0
Materials and Supplies 27,314 27,314 39,889 146% 79,778 (52,463)
Operating Expenses 935,778 935,778 64,177 7% 883,315 52,463
Capital Outlay 60,311 60,311 29,854 49% 60,311 0
TOTAL EXPENSES 7,122,387 $ 7,128,918 $ 2,842,392 $ 40% 7,128,918 $ 0 $
TRANSFERS AND OTHERTransfers-in 3,600,870 $ 3,607,401 $ 1,841,589 $ 51% 3,607,401 $ 0 $ Other Sources 0 0 0 0% 0 0Intrafund Transfers 0 0 0 0% 0 0Transfers-out 0 0 0 0% 0 0Contingency 0 0 0 0% 0 0Other Outgo 0 0 0 0% 0 0TOTAL TRFs/OTHER SOURCES 3,600,870 $ 3,607,401 $ 1,841,589 $ 51% 3,607,401 $ 0 $
FUND BALANCENet Change in Fund Balance (791,833) $ (791,833) $ 213,226 $ (791,833) $ 0 $ Beginning Balance, July 1 791,833 791,833 791,833 791,833 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ 1,005,058 $ 0 $ 0 $
FUND 122 - SPECIAL EDUCATION
23
Foothill-De Anza Community College District 2015-16 Second Quarter Report
FEDERAL WORK STUDY Fund 123
Federal Work Study is a federal program providing financial aid to students in the form of
compensation for work performed for on-campus and off-campus work. The district is required to
contribute 25% of the total funds compensated to work-study employees. Beginning with the
2000/01 year, institutions were required to spend at least 7% of the work-study allocation to pay
students performing community service work.
Current Status:
No change from Adopted Budget.
24
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 462,363 $ 462,363 $ 161,409 $ 35% 462,363 $ 0 $
State Revenue 0 0 0 0% 0 0
Local Revenue 0 0 0 0% 0 0
TOTAL REVENUE 462,363 $ 462,363 $ 161,409 $ 35% 462,363 $ 0 $
EXPENSESCertificated Salaries 0 $ 0 $ 0 $ 0% 0 $ 0 $
Classified Salaries 616,484 616,484 248,562 40% 613,071 3,413
Employee Benefits 0 0 0 0% 0 0
Materials and Supplies 0 0 1,721 0% 3,393 (3,393)
Operating Expenses 0 0 5 0% 20 (20)
Capital Outlay 0 0 0 0% 0 0
TOTAL EXPENSES 616,484 $ 616,484 $ 250,288 $ 41% 616,484 $ 0 $
TRANSFERS AND OTHERTransfers-in 154,121 $ 154,121 $ 53,803 $ 35% 154,121 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES 154,121 $ 154,121 $ 53,803 $ 35% 154,121 $ 0 $
FUND BALANCENet Change in Fund Balance 0 $ 0 $ (35,076) $ 0 $ 0 $ Beginning Balance, July 1 0 0 0 0 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ (35,076) $ 0 $ 0 $
FUND 123 - FEDERAL WORK STUDY
25
Foothill-De Anza Community College District 2015-16 Second Quarter Report
PARKING Fund 125
This fund collects all revenues and expenses associated with providing parking services at both campuses. Revenues are derived from sales of parking decals, daily permits, and fees from special events. Expenditures are restricted by state law to road and parking lot maintenance, parking security costs, related operating overhead and public transportation for students and staff. Fees from parking permits are governed by the state Education Code section 76360. We are projecting an excess of operating expenses over revenue of $320,000, which will be covered, as in prior years, by a transfer in from the General Purpose Fund to allow the Parking Fund to break even for the year. There is no fund balance in the Parking Fund at this moment. Unlike the health fee, the parking fee does not rise automatically with the Consumer Price Index. This results in continued reductions to security services for parking and virtually no dollars available for parking lot maintenance. Current Status:
No change from Adopted Budget.
26
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 0 0 0 0% 0 0
Local Revenue 2,284,000 2,284,000 1,306,084 57% 2,284,000 0
TOTAL REVENUE 2,284,000 $ 2,284,000 $ 1,306,084 $ 57% 2,284,000 $ 0 $
EXPENSESCertificated Salaries 0 $ 0 $ 0 $ 0% 0 $ 0 $
Classified Salaries 1,062,808 1,062,808 713,815 67% 1,062,808 0
Employee Benefits 340,703 340,703 190,564 56% 340,703 0
Materials and Supplies 0 0 0 0% 0 0
Operating Expenses 204,622 204,622 30,220 15% 204,622 0
Capital Outlay 0 0 0 0% 0 0
TOTAL EXPENSES 1,608,133 $ 1,608,133 $ 934,598 $ 58% 1,608,133 $ 0 $
TRANSFERS AND OTHERTransfers-in 320,000 $ 320,000 $ 0 $ 0% 320,000 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out (995,867) (995,867) (497,934) 50% (995,867) 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES (675,867) $ (675,867) $ (497,934) $ 74% (675,867) $ 0 $
FUND BALANCENet Change in Fund Balance 0 $ 0 $ (126,448) $ 0 $ 0 $ Beginning Balance, July 1 0 0 0 0 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 0 $ 0 $ (126,448) $ 0 $ 0 $
FUND 125 - PARKING
27
Foothill-De Anza Community College District 2015-16 Second Quarter Report
CAMPUS CENTER USE FEES
Fund 128
Revenues are generated by collecting a mandatory fee for use of the campus centers at each institution. The proceeds are isolated by campus and are restricted for the following purposes in order of priority: 1) retirement of Certificates of Participation financing the campus center expansion and renovation projects, 2) repair and replacement of existing student campus center facilities, and 3) personnel support of campus center operations. In November 2006, the district issued a Certificate of Participation for $11.33 million, which paid for a portion of the new Foothill Campus Center building and a portion of the renovation of the De Anza Campus Center building. The campus center student use fees from both campuses will cover the annual debt service. Although the Campus Center Use Fee Fund is projecting a deficit of approximately $347,000 for 2015/16, this over-expenditure is intentional in order to utilize the accumulated fund balance from the prior year. Most of the expenses that will reduce the fund balance will be related to capital projects for the campus centers at both colleges. Current Status:
The changes to the Campus Center Use Fees for the second quarter include a decrease to the certificated salaries and benefits categories ($27,900). The Campus Center Use Fees Fund is projecting to end the fiscal year with a net change to fund balance of $346,903.
28
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 0 0 0 0% 0 0
Local Revenue 2,305,000 2,305,000 1,572,036 68% 2,305,000 0
TOTAL REVENUE 2,305,000 $ 2,305,000 $ 1,572,036 $ 68% 2,305,000 $ 0 $
EXPENSESCertificated Salaries 76,564 $ 53,870 $ 24,486 $ 45% 53,870 $ 0 $
Classified Salaries 623,897 623,897 275,606 44% 623,897 0
Employee Benefits 243,997 238,791 120,381 50% 238,791 0
Materials and Supplies 75,000 75,000 22,290 30% 75,000 0
Operating Expenses 228,000 228,000 68,089 30% 228,000 0
Capital Outlay 400,000 400,000 44,224 11% 400,000 0
TOTAL EXPENSES 1,647,458 $ 1,619,558 $ 555,077 $ 34% 1,619,558 $ 0 $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 0 $ 0% 0 $ 0 $ Other Sources 0 0 0 0% 0 0 Intrafund Transfers 0 0 0 0% 0 0 Transfers-out (1,032,344) (1,032,344) (107,560) 10% (1,032,344) 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES (1,032,344) $ (1,032,344) $ (107,560) $ 10% (1,032,344) $ 0 $
FUND BALANCENet Change in Fund Balance (374,802) $ (346,903) $ 909,400 $ (346,903) $ 0 $ Beginning Balance, July 1 659,560 659,560 659,560 659,560 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 284,758 $ 312,658 $ 1,568,960 $ 312,658 $ 0 $
FUND 128 - CAMPUS CENTER USE FEES
29
Foothill-De Anza Community College District 2015-16 Second Quarter Report
ENTERPRISE FUND FOOTHILL and DE ANZA CAMPUS CENTERS
FLINT CENTER The Enterprise Fund is accounted for in a manner whereby the total costs of providing goods and services are financed or recovered primarily through user charges. Enterprise operations are comprised of the Foothill and De Anza College Campus Centers and the Flint Center for the Performing Arts. The Campus Centers include the two Bookstores and De Anza Dining Services. Financial activity in the Enterprise Fund is measured by gross margins and net profit rather than by the governmental budget to actual measurement. Foothill Enterprise Fund
Bookstore
Sales are expected to increase slightly in fiscal year 2015/16 when compared to fiscal year 2014/15,
with decreases in textbook rental income and increases in various commissions. Total expenses are
also expected to increase slightly over fiscal year 2014/15, mainly due to rising salaries and benefits
expenses. A net loss of $19,106 has been budgeted for the year.
De Anza Enterprise Fund
Bookstore
Projected revenue growth remains in line with fiscal year 2014/15 at five percent, and textbook
rental income is expected to continue to increase. Total expenses are expected to increase, mainly
due to rising salaries and benefits expenses. A net profit of $56,000 has been budgeted for the year.
Dining Services
Dining Services is projecting a modest increase in revenue over fiscal year 2014/15. Total expenses
are expected to increase, mainly due to rising salaries and benefits expenses. A net profit of $7,234
has been budgeted for the year.
Combined Bookstore & Dining Operations
A net profit of $63,234 has been budgeted for the De Anza Campus Center:
• Bookstore – $56,000 Net Profit
• Dining Services – $7,234 Net Profit
30
Foothill-De Anza Community College District 2015-16 Second Quarter Report
Flint Center Fund
Flint Center revenue for the second quarter was higher than budgeted due to new corporate and special events. As a result, Flint Center revenue is projected to increase by $45,698. Flint Center expenses were approximately eight percent (8%) less than budgeted at the end of second quarter. However, it is projected that by the end of the year, expenses will remain as budgeted. A net profit of $65,172 is projected for fiscal year 2015/16.
31
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 0 0 0 0% 0 0
Local Revenue 11,379,875 11,379,875 4,716,723 41% 11,425,573 (45,698)
TOTAL REVENUE 11,379,875 $ 11,379,875 $ 4,716,723 $ 41% 11,425,573 $ (45,698) $
EXPENSESCost of Sales 7,087,983 $ 7,087,983 $ 2,951,249 $ 42% 7,087,983 $ 0 $
Certificated Salaries 0 0 0 0% 0 0
Classified Salaries 2,170,412 2,170,412 979,825 45% 2,170,412 0
Employee Benefits 614,065 614,065 310,188 51% 614,065 0
Materials and Supplies 0 0 0 0% 0 0
Operating Expenses 1,376,961 1,376,961 575,202 42% 1,376,961 0
Capital Outlay 0 0 0 0% 0 0
TOTAL EXPENSES 11,249,421 $ 11,249,421 $ 4,816,464 $ 43% 11,249,421 $ 0 $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 0 $ 0% 0 $ 0 $ Other Sources 0 0 0 0% 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo (66,852) (66,852) (34,249) 51% (66,852) 0 TOTAL TRFs/OTHER SOURCES (66,852) $ (66,852) $ (34,249) $ 51% (66,852) $ 0 $
FUND BALANCENet Change in Fund Balance 63,602 $ 63,602 $ (133,990) $ 109,300 $ 45,698 $ Beginning Balance, July 1 5,443,351 5,443,351 5,443,351 5,443,351 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 5,506,953 $ 5,506,953 $ 5,309,361 $ 5,552,651 $ 45,698 $
ENTERPRISE FUND
32
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
REVENUEFederal Revenue
State Revenue
Local Revenue
TOTAL REVENUE
EXPENSESCost of Sales
Certificated Salaries
Classified Salaries
Employee Benefits
Materials and Supplies
Operating Expenses
Capital Outlay
TOTAL EXPENSES
TRANSFERS AND OTHERTransfers-in Other SourcesTransfers-out ContingencyOther OutgoTOTAL TRFs/OTHER SOURCES
FUND BALANCENet Change in Fund BalanceBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30
Adopted Revised Actual Percent Estimated Budget Budget to Date to Date Total Variance
0 $ 0 $ 0 $ 0% 0 $ 0 $
0 0 0 0% 0 0
3,563,994 3,563,994 1,381,527 39% 3,563,994 0
3,563,994 $ 3,563,994 $ 1,381,527 $ 39% 3,563,994 $ 0 $
2,673,900 $ 2,673,900 $ 1,072,374 $ 40% 2,673,900 $ 0 $
0 0 0 0% 0 0
555,600 555,600 257,115 46% 555,600 0
184,100 184,100 89,672 49% 184,100 0
0 0 0 0% 0 0
136,600 136,600 76,786 56% 136,600 0
0 0 0 0% 0 0
3,550,200 $ 3,550,200 $ 1,495,947 $ 42% 3,550,200 $ 0 $
0 $ 0 $ 0 $ 0% 0 $ 0 $ 0 0 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0% 0 0
(32,900) (32,900) (17,809) 54% (32,900) 0 (32,900) $ (32,900) $ (17,809) $ 54% (32,900) $ 0 $
(19,106) $ (19,106) $ (132,229) $ (19,106) $ 0 $ 150,439 150,439 150,439 150,439 0
0 0 0 0 0 131,333 $ 131,333 $ 18,210 $ 131,333 $ 0 $
ENTERPRISE FUND - FOOTHILL
33
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
REVENUEFederal Revenue
State Revenue
Local Revenue
TOTAL REVENUE
EXPENSESCost of Sales
Certificated Salaries
Classified Salaries
Employee Benefits
Materials and Supplies
Operating Expenses
Capital Outlay
TOTAL EXPENSES
TRANSFERS AND OTHERTransfers-in Other SourcesTransfers-out ContingencyOther OutgoTOTAL TRFs/OTHER SOURCES
FUND BALANCENet Change in Fund BalanceBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30
Adopted Revised Actual Percent Estimated Budget Budget to Date to Date Total Variance
0 $ 0 $ 0 $ 0% 0 $ 0 $
0 0 0 0% 0 0
7,127,475 7,127,475 3,013,982 42% 7,127,475 0
7,127,475 $ 7,127,475 $ 3,013,982 $ 42% 7,127,475 $ 0 $
4,414,083 $ 4,414,083 $ 1,878,875 $ 43% 4,414,083 $ 0 $
0 0 0 0% 0 0
1,594,915 1,594,915 713,942 45% 1,594,915 0
422,362 422,362 217,381 51% 422,362 0
0 0 0 0% 0 0
598,929 598,929 229,533 38% 598,929 0
0 0 0 0% 0 0
7,030,289 $ 7,030,289 $ 3,039,731 $ 43% 7,030,289 $ 0 $
0 $ 0 $ 0 $ 0% 0 $ 0 $ 0 0 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0% 0 0
(33,952) (33,952) (16,440) 48% (33,952) 0 (33,952) $ (33,952) $ (16,440) $ 48% (33,952) $ 0 $
63,234 $ 63,234 $ (42,189) $ 63,234 $ 0 $ 3,185,177 3,185,177 3,185,177 3,185,177 0
0 0 0 0 0 3,248,411 $ 3,248,411 $ 3,142,988 $ 3,248,411 $ 0 $
ENTERPRISE FUND - DE ANZA
34
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
REVENUEFederal Revenue
State Revenue
Local Revenue
TOTAL REVENUE
EXPENSESCost of Sales
Certificated Salaries
Classified Salaries
Employee Benefits
Materials and Supplies
Operating Expenses
Capital Outlay
TOTAL EXPENSES
TRANSFERS AND OTHERTransfers-in Other SourcesTransfers-out ContingencyOther OutgoTOTAL TRFs/OTHER SOURCES
FUND BALANCENet Change in Fund BalanceBeginning Balance, July 1Adjustments to Beginning BalanceNET FUND BALANCE, June 30
Adopted Revised Actual Percent Estimated Budget Budget to Date to Date Total Variance
0 $ 0 $ 0 $ 0% 0 $ 0 $
0 0 0 0% 0 0
688,406 688,406 321,214 47% 734,104 (45,698)
688,406 $ 688,406 $ 321,214 $ 47% 734,104 $ (45,698) $
0 $ 0 $ 0 $ 0% 0 $ 0 $
0 0 0 0% 0 0
19,897 19,897 8,768 44% 19,897 0
7,603 7,603 3,135 41% 7,603 0
0 0 0 0% 0 0
641,432 641,432 268,883 42% 641,432 0
0 0 0 0% 0 0
668,932 $ 668,932 $ 280,786 $ 42% 668,932 $ 0 $
0 $ 0 $ 0 $ 0% 0 $ 0 $ 0 0 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0% 0 0 0 $ 0 $ 0 $ 0% 0 $ 0 $
19,474 $ 19,474 $ 40,428 $ 65,172 $ 45,698 $ 2,107,735 2,107,735 2,107,735 2,107,735 0
0 0 0 0 0 2,127,209 $ 2,127,209 $ 2,148,163 $ 2,172,907 $ 45,698 $
ENTERPRISE FUND - FLINT CENTER
35
Foothill-De Anza Community College District 2015-16 Second Quarter Report
CHILD DEVELOPMENT Fund 300
The Child Development Fund supports the costs associated with the Child Development Center located
at De Anza College. The De Anza Child Development Center provides services to students from both Foothill College and De Anza College. Providing childcare to children between the ages of one and six years old, the center is also utilized as a facility for Early Childhood Education students to observe and train. In 1999/00, De Anza opened an infant-toddler center to support Foothill-De Anza students, including CalWORKs students, and for use by the community. Current Status:
No change from Adopted Budget.
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FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 38,000 $ 38,000 $ 10,591 $ 28% 38,000 $ 0 $
State Revenue 667,926 667,926 537,184 80% 667,926 0
Local Revenue 1,812,982 1,812,982 936,668 52% 1,812,982 0
TOTAL REVENUE 2,518,908 $ 2,518,908 $ 1,484,443 $ 59% 2,518,908 $ 0 $
EXPENSESCertificated Salaries 759,799 $ 759,799 $ 294,116 $ 39% 759,799 $ 0 $
Classified Salaries 1,108,473 1,108,473 518,614 47% 1,108,473 0
Employee Benefits 455,336 455,336 261,535 57% 455,336 0
Materials and Supplies 154,000 154,000 84,456 55% 154,000 0
Operating Expenses 41,300 41,300 15,257 37% 39,900 1,400
Capital Outlay 0 0 1,400 0% 1,400 (1,400)
TOTAL EXPENSES 2,518,908 $ 2,518,908 $ 1,175,378 $ 47% 2,518,908 $ 0 $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 0 $ 0% 0 $ 0 $ Other Sources 0 0 0 0% 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES 0 $ 0 $ 0 $ 0% 0 $ 0 $
FUND BALANCENet Change in Fund Balance 0 $ 0 $ 309,065 $ 0 $ 0 $ Beginning Balance, July 1 946,483 946,483 946,483 946,483 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 946,483 $ 946,483 $ 1,255,548 $ 946,483 $ 0 $
FUND 300 - CHILD DEVELOPMENT
37
Foothill-De Anza Community College District 2015-16 Second Quarter Report
STUDENT FINANCIAL AID
Fund 700 These funds are used for federal, state, and local financial aid programs. The federal programs are
the Pell Grants, Supplemental Educational Opportunity Grants (SEOG), and AmeriCorps community
service initiative grants. The state programs are EOPS grants and Cal Grants. Local programs
include a variety of scholarships.
Current Status:
The changes to the Student Financial Aid Fund for the second quarter include revisions to increase state revenue and student grants-in-aid for the new Full-Time Student Success Grant ($351,000). The Full-Time Student Success Grant (FTSSG) program, created by Senate Bill 93 of the 2015 Budget Act, appropriates funding to the California Community Colleges Chancellor’s Office (CCCCO) to provide supplemental grants for the 2015/16 year to community college Cal Grant B recipients who have already received a full-time Cal Grant B award payment. Funding is anticipated to be ongoing.
38
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 22,069,754 $ 22,069,754 $ 8,377,405 $ 38% 22,069,754 $ 0 $
State Revenue 1,296,000 1,647,000 1,164,922 71% 1,647,000 0
Local Revenue 500,000 500,000 74,156 15% 500,000 0
TOTAL REVENUE 23,865,754 $ 24,216,754 $ 9,616,483 $ 40% 24,216,754 $ 0 $
EXPENSESCertificated Salaries 0 $ 0 $ 0 $ 0% 0 $ 0 $
Classified Salaries 0 0 0 0% 0 0
Employee Benefits 0 0 0 0% 0 0
Materials and Supplies 0 0 8,998 0% 32,062 (32,062)
Operating Expenses 500,000 500,000 88,318 18% 467,938 32,062
Capital Outlay 0 0 0 0% 0 0
TOTAL EXPENSES 500,000 $ 500,000 $ 97,316 $ 19% 500,000 $ 0 $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 0 $ 0 $ 0 $ Other Sources 0 0 0 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo (23,365,754) (23,716,754) (9,323,188) 39% (23,716,754) 0 TOTAL TRFs/OTHER SOURCES (23,365,754) $ (23,716,754) $ (9,323,188) $ 39% (23,716,754) $ 0 $
FUND BALANCENet Change in Fund Balance 0 $ 0 $ 195,979 $ 0 $ 0 $ Beginning Balance, July 1 73,049 73,049 73,049 73,049 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 73,049 $ 73,049 $ 269,028 $ 73,049 $ 0 $
FUND 700 - STUDENT FINANCIAL AID
39
40
Foothill-De Anza Community College District 2015-16 Second Quarter Report
INTERNAL SERVICE Fund 600
The purpose of this fund is to separately account for services provided on a district-wide basis. Costs associated with providing health benefits, workers’ compensation, extended sick leave, and post-retirement benefits are to be accounted for in the Internal Service Fund, and an appropriate service rate is charged to each of the other funds. In the past, this fund was used almost exclusively as an accounting convenience to charge benefits in one fund and then distribute them to all other funds. Any positive or negative ending balances were, and still are, closed to the General Purpose Fund at year-end. The unrestricted balance in the Internal Service Fund is used to offset and stabilize erratic benefit cost increases so that increasing costs can be “smoothed out” more gradually. Consequently, this unrestricted balance is referred to as the “Rate Stabilization Fund.” We have included an exhibit on the next page that summarizes Internal Service fund balances. Since there are sufficient balances in this fund, we are recommending a transfer of $2,500,000 to this fund from the General Purpose Fund in 2015/16, with corresponding other outgo to the California Employers’ Retiree Benefits Trust (CERBT) for Other Post-Employment Benefits (OPEB) liability. This has been budgeted for in the General Purpose Fund. We will bring an agenda item to the Board of Trustees authorizing the district to make this contribution. This would leave an estimated unrestricted $10.5 million to be set aside as the Rate Stabilization Fund. Current Status:
No change from Adopted Budget.
41
Summary of Beginning Balance
Extended Sick Leave/Vacation Payout Reserve: 273,254 $
OPEB transfers in from General Fund and Payments:FY 05/06 expenditure (JPA membership fee) (3,000) Unfunded Retiree Benefits Transfer In (04/05 thru 08/09) 3,950,487 Unfunded Retiree Benefits Transfer In (09/10 thru 12/13) 1,861,314 Unfunded Retiree Benefits Transfer In (13/14) 1,500,000 Other Post-Employment Benefits Liability Transfer In (14/15) 1,500,000 Transfer to JPA (04/05 thru 08/09) (3,950,487) Transfer to CERBT (09/10 thru 12/13) (1,861,314) Transfer to CERBT (13/14) (1,500,000) Transfer to CERBT (14/15) (1,500,000)
Employee Contributions to Post-97 Health Benefits Reserve:Employee Contributions (12/13) 38,186 Employee Contributions (13/14) 73,948 Employee Contributions (14/15) 70,892 Employee Contributions (15/16) 36,596 Transfer to Post-97 Benefits Trust Reserve (219,622)
Medical Benefits Savings:Negotiated 05/06 Benefits Increase Transfer In (04/05) 500,000 04/05 Medical Savings (Retiree and Active) 3,890,883 05/06 Medical Savings (Retiree and Active) 2,266,477 06/07 Medical Savings (Retiree and Active) 1,510,225 07/08 Medical Savings (Retiree and Active) 2,406,980 07/08 Medical Savings (Retiree and Active)-retain in F114 to offset 08/09 operating deficit (2,406,980)
08/09 Medical Savings (Retiree and Active) 2,774,465 Transfer Out to General Fund to Cover 08/09 Medical Benefits Cost Increases (1,534,008)
11/12 Medical Savings (Retiree and Active) 812,977 12/13 Medical Savings (Retiree and Active) 120,692
Workers Comp Savings:04/05 Workers Comp Savings 945,777 05/06 Workers Comp Savings 626,619 06/07 Workers Comp Savings 288,414 07/08 Workers Comp Add'tl Costs (311,758) 07/08 Workers Comp Add'tl Costs-transfer to F114 311,758 08/09 Workers Comp Add'tl Savings 1,502,491
07/01/15 Beginning Balance: 13,975,268 $
Revenue 47,448,541 $ Expenses (47,448,541) Unfunded Retiree Benefits Transfer In (15/16) 2,500,000 Transfer to CERBT (15/16) (2,500,000) Projected 06/30/16 Ending Balance: 13,975,268 $
Summary of 06/30/16 Projected Ending BalanceExtended Sick Leave/Vacation Payout Reserve 273,254 $ Reserves 2,000,000 Held in Liability for Future Transfer to VEBA Trust for Post-97 Health Benefits Reserve 1,219,622 Restricted Ending Balance: 3,492,876 $
Unrestricted Fund Balance: 10,482,392 $
Total Projected 06/30/16 Ending Balance (Restricted and Unrestricted): 13,975,268 $
INTERNAL SERVICE FUND BALANCES
42
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Contributions - Active Benefits 35,901,616 $ 35,901,616 $ 17,564,678 $ 49% 35,901,616 $ 0 $
Contributions - Retiree Benefits 6,772,007 6,772,007 3,150,910 47% 6,772,007 0
Employee Contributions 0 0 2,387,459 0% 4,774,918 (4,774,918)
TOTAL REVENUE 42,673,623 $ 42,673,623 $ 23,103,047 $ 54% 47,448,541 $ (4,774,918) $
EXPENSESMedical/Prescription/Vision/Dental 19,255,164 $ 19,255,164 $ 14,805,727 $ 77% 24,030,082 $ (4,774,918) $
Retirement 20,153,222 20,153,222 8,248,309 41% 20,153,222 0
Worker's Compensation 2,449,800 2,449,800 645,871 26% 2,449,800 0
Unemployment Insurance 216,600 216,600 78,807 36% 216,600 0
Other 598,838 598,838 638,149 107% 598,838 0
TOTAL EXPENSES 42,673,623 $ 42,673,623 $ 24,416,863 $ 57% 47,448,541 $ (4,774,918) $
Transfers-in 2,500,000 $ 2,500,000 $ 0 $ 0% 2,500,000 $ 0 $ Other Sources 0 0 0 0% 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo (2,500,000) (2,500,000) 0 0% (2,500,000) 0 TOTAL TRFs/OTHER SOURCES 0 $ 0 $ 0 $ 0% 0 $ 0 $
Net Change in Fund Balance 0 $ 0 $ (1,313,816) $ 0 $ 0 $ Beginning Balance, July 1 13,975,268 13,975,268 13,975,268 13,975,268 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 13,975,268 $ 13,975,268 $ 12,661,452 $ 13,975,268 $ 0 $
FUND 600 - INTERNAL SERVICE
43
44
Foothill-De Anza Community College District 2015-16 Second Quarter Report
CAPITAL PROJECTS Fund 400
Each account in this fund represents a specific capital project of sufficient importance to warrant
separate accounting from the General Purpose Fund. All project budgets, budget transfers, and
actual project expenditures are reviewed by the Audit and Finance subcommittee of the Board and
then are approved by the Board of Trustees and, if appropriate, state agencies.
Budgets are reported on a project basis, whereas actual revenues and expenditures are accounted for
on both a project and fiscal year basis. Funding may come from either outside sources, such as state
sources, General Obligation Bonds, borrowings or donations, or from transferring resources from
internal funds that will receive the benefit from the assets being created. Plant Services assumes
fiscal responsibility for most of these financial accounts and reconciles these accounts with the
project cost accounting system. The district currently has a number of major capital outlay projects,
clean energy projects and scheduled maintenance projects either under construction or in various
queues.
Capital Projects:
The 2015/16 Budget Act provides $100 million for the Physical Plant and Instructional Support
program, while SB 81 provides an additional $48 million in current year funds to reduce the backlog
of deferred maintenance and/or to purchase instructional equipment. These resources will allow
districts to protect investments previously made in facilities, and to improve students’ experiences by
replenishing and investing in new instructional equipment. For 2015/16, the district will receive
$3,540,422 for Physical Plant & Instructional Support, for which no local match is required. Of this,
$2,663,816 is budgeted in the Capital Projects Fund and $876,606 is budgeted in the Restricted and
Categorical Fund.
At the November 2012 statewide general election, voters approved Proposition 39, the California
Clean Energy Jobs Act of 2012, which allocates revenue to local education agencies to support
energy efficiency and alternative energy projects, along with related improvements and repairs that
contribute to reduced operating costs and improved health and safety conditions in public schools.
Proposition 39 provides for annual transfers from the state’s general fund to the clean energy jobs
creation fund for a period of five years beginning in 2013/14 through 2017/18. For 2015/16, the
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Foothill-De Anza Community College District 2015-16 Second Quarter Report
district will receive an allocation of $781,572 for energy efficiency and renewable generation
projects, which is budgeted in the Capital Projects Fund.
Measure E Projects:
On November 2, 1999, voters in the district's service area approved by a 71.9% margin a $248
million bond (Measure E) to renovate and expand college facilities to meet current health, safety and
instruction standards. The projects include replacing aging roofs and deteriorating plumbing and
electrical systems; refurbishing classrooms, science laboratories and restrooms; and constructing
science and high-tech computer labs, classrooms and school facilities. The district has already
completed the issuance of bonds in three series, Series A Bonds of $99.9 million, Series B Bonds of
$90.1 million, and Series C Bonds of $57.8 million.
Measure C Projects:
On June 6, 2006, voters in the district’s service area approved by a 65.69% margin a $490.8 million
General Obligation bond (Measure C). In May 2007, the district issued Series A bonds of $149.9
million and Series B bonds of $99.9 million. In June 2011, the district issued Measure C, Series C
bonds for $184 million. The bond measure will enable the district to upgrade electrical, heating, and
ventilation systems; upgrade fire/seismic safety; repair leaky roofs; improve disabled access;
repair/expand classrooms for nurses/paramedics; upgrade technology; and repair, construct, acquire,
and equip buildings, classrooms, libraries, sites, and science/computer labs.
Current Status:
The changes to the Capital Projects Fund for the second quarter include a revision to increase local revenue, with a corresponding increase to the capital outlay category, for the PG&E energy rebate incentive program ($450,000).
46
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 3,629,037 3,629,037 1,385,185 38% 3,629,037 0
Local Revenue 462,500 912,500 497,839 55% 912,500 0
TOTAL REVENUE 4,091,537 $ 4,541,537 $ 1,883,024 $ 41% 4,541,537 $ 0 $
EXPENSESCertificated Salaries 0 $ 0 $ 0 $ 0% 0 $ 0 $
Classified Salaries 1,780,789 1,780,789 718,743 40% 1,780,789 0
Employee Benefits 638,762 638,762 237,821 37% 638,762 0
Materials and Supplies 61,601 61,601 2,048 3% 61,601 0
Operating Expenses 10,272,791 10,272,791 2,682,425 26% 10,380,956 (108,165)
Capital Outlay 44,599,214 45,049,214 19,588,674 43% 45,049,214 0
TOTAL EXPENSES 57,353,157 $ 57,803,157 $ 23,229,711 $ 40% 57,911,322 $ (108,165) $
TRANSFERS AND OTHERTransfers-in 0 $ 0 $ 108,165 $ 0% 108,165 $ (108,165) $ Other Sources 0 0 0 0% 0 0 Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo 0 0 0 0% 0 0 TOTAL TRFs/OTHER SOURCES 0 $ 0 $ 108,165 $ 0% 108,165 $ (108,165) $
FUND BALANCENet Change in Fund Balance (53,261,620) $ (53,261,620) $ (21,238,521) $ (53,261,620) $ 0 $ Beginning Balance, July 1 90,328,325 90,328,325 90,328,325 90,328,325 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 37,066,705 $ 37,066,705 $ 69,089,804 $ 37,066,705 $ 0 $
FUND 400 - CAPITAL PROJECTS
47
48
Foothill-De Anza Community College District 2015-16 Second Quarter Report
DEBT SERVICE
Fund 200
This fund is for the repayment of current principal and interest due on the district’s general long-term
debt and lease arrangements (Certificates of Participation). Resources are generally transferred into
this fund from the fund or account that initiated the original debt or lease. This fund also accounts
for the legally required reserves mandated by the various debt or lease issuances.
The district has issued several major debt instruments in recent years to finance large capital
purchases. The debt instruments are as follows:
• May 2000: The district issued $99.9 million of the General Obligation Bond, Series A, with
effective interest rates of 4.25% to 6.26%. Payments of principal and interest are made August 1 and
February 1 of each year.
• October 2003: The district issued $90.1 million of the General Obligation Bond, Series B, with
effective interest rates of 2% to 5.79%. Payments of principal and interest are made August 1 and
February 1 of each year.
• April 2005: The district entered into a capital lease agreement with CitiMortgage, Inc., since
acquired by PNCEF, LLC, to finance the purchase and installation of Photovoltaic Solar Collecting
Systems at Foothill College and De Anza College. The amount of the lease is $3,188,626 with a
repayment term of over fifteen years. Savings from the utility charges will be used to service the
debt payment each year.
• October 2005: The district refinanced a portion ($22,165,000) of the General Obligation Bond,
Series B (original value $90,100,063) with effective interest rates of 3% to 5.25%. Payments of
principal and interest are made August 1 and February 1 of each year.
• October 2005: The district issued $57.9 million of the General Obligation Bond, Series C, with
effective interest rates of 4.81% to 5.03%. Payments of principal and interest are made August 1 and
February 1 of each year.
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Foothill-De Anza Community College District 2015-16 Second Quarter Report
• November 2006: The district financed a Certificate of Participation for $11.33 million, with
effective interest rates of 3.5% to 5%. Payments of principal and interest are made on September 1
and March 1 of each year. The estimated annual payment is $1,020,254. The financed amount of
the COP will be used for the renovation portion of the Foothill and De Anza Campus Center
buildings and Foothill Bookstore Equipment, Furniture and Fixtures.
• May 2007: The district issued $149,995,250 of the Election of 2006 General Obligation Bond,
Series A, with effective interest rates of 4% to 5%. Payments of principal and interest are made
August 1 and February 1 of each year.
• May 2007: The district issued $99,996,686 of the Election of 2006 General Obligation Bond,
Series B, with effective interest rates of 4% to 5%. Payments of principal and interest are made
August 1 and February 1 of each year.
• June 2011: The district issued $184 million of the Election of 2006 General Obligation Bond,
Series C, with an effective interest rate of 5%. Payments of principal and interest are made August 1
and February 1 of each year.
• May 2012: The district issued a General Obligation Refunding Bond in an aggregate principal
amount of $70,735,000 to pay for the current refunding of a portion of the district’s outstanding 2002
General Obligation Refunding Bonds, the advance refunding of a portion of the district’s outstanding
Election of 1999 General Obligation Bonds, Series B, the advance refunding of a portion of the
district’s outstanding Election of 1999 General Obligation Bonds, Series C, with effective interest
rates of 0.25% to 5%. Payments of principal and interest are made August 1 and February 1 of each
year.
• August 2013: The district entered into a capital lease agreement with Capital One Public
Funding, LLC, to refinance the 2003 Certificate of Participation of $18.2 million. The refinanced
lease amount of $7.58 million constitutes the remainder of the refinanced $18.2 million COP with
effective interest rates of 1.75% for a term of eight years. Payments of principal and interest are
made on September 1 and March 1 of each year. The estimated annual payment is $1,155,260.
• August 2014: The district issued a General Obligation Refunding Bond in an aggregate principal
amount of $103,015,000, which will be used to refund portions of the district’s outstanding Election
50
Foothill-De Anza Community College District 2015-16 Second Quarter Report
of 1999 General Obligation Bonds, Series C, Election of 2006 General Obligation Bonds, Series A,
and Election of 2006 General Obligation Bonds, Series B, with effective interest rates of 0.86% to
3.36%. Payments of principal and interest are made August 1 and February 1 of each year.
• August 2015: The district issued a General Obligation Refunding Bond in an aggregate principal
amount of $83,100,000, which will be used to refund portions of the district’s outstanding Election
of 2006 General Obligation Bonds, Series A, and Election of 2006 General Obligation Bonds, Series
B, with effective interest rates of 1% to 5%. Payments of principal and interest are made August 1
and February 1 of each year.
51
Final Net Unres Gen Self-Sustaining Parking CampusPayment FY 2015/16 Fund Fund Fund Center Use Fees Foothill
Debt Instruments Due Payments Fund 114 Fund 115 Fund 125 Fund 128 Enterprise
$3.3M Energy Project Lease 01/2020 281,661 281,661 - - - - $7.5M Refunding Lease 09/2020 1,155,261 122,563 36,830 995,867 - - $11.3M COP, Financing 06/2021 1,064,273 - - - 1,032,344 31,928
Total Annual Payments 2,501,195$ 404,224$ 36,830$ 995,867$ 1,032,344$ 31,928$
Outstanding Principal Balance as 06/30/15 1,900,412$ 192,322$ 5,200,292$ 5,417,450$ 167,550$
52
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
2015-2016Second Quarter Report
Adopted Revised Actual Percent Estimated REVENUE Budget Budget to Date to Date Total Variance
Federal Revenue 0 $ 0 $ 0 $ 0% 0 $ 0 $
State Revenue 0 0 0 0% 0 0
Local Revenue 31,903,095 31,903,095 2,667,057 8% 31,903,095 0
TOTAL REVENUE 31,903,095 $ 31,903,095 $ 2,667,057 $ 8% 31,903,095 $ 0 $
EXPENSESCertificated Salaries 0 $ 0 $ 0 $ 0% 0 $ 0 $
Classified Salaries 0 0 0 0% 0 0
Employee Benefits 0 0 0 0% 0 0
Materials and Supplies 0 0 0 0% 0 0
Operating Expenses 0 0 0 0% 0 0
Capital Outlay 0 0 0 0% 0 0
TOTAL EXPENSES 0 $ 0 $ 0 $ 0% 0 $ 0 $
TRANSFERS AND OTHERTransfers-in 2,469,266 $ 2,469,266 $ 685,190 $ 28% 2,469,266 $ 0 $ Other Sources 31,928 31,928 93,596,883 293148% 93,625,485 (93,593,557)Transfers-out 0 0 0 0% 0 0 Contingency 0 0 0 0% 0 0 Other Outgo (34,404,290) (34,404,290) (117,297,369) 341% (127,997,846) 93,593,557 TOTAL TRFs/OTHER SOURCES (31,903,095) $ (31,903,095) $ (23,015,295) $ 72% (31,903,095) $ 0 $
FUND BALANCENet Change in Fund Balance 0 $ 0 $ (20,348,239) $ 0 $ 0 $ Beginning Balance, July 1 27,183,391 27,183,391 27,183,391 27,183,391 0 Adjustments to Beginning Balance 0 0 0 0 0 NET FUND BALANCE, June 30 27,183,391 $ 27,183,391 $ 6,835,152 $ 27,183,391 $ 0 $
FUND 200 - DEBT SERVICE
53
54
SUPPLEMENTAL INFORMATION
55
56
57
58
59
RESOLUTION
BUDGET REVISIONS
Fund 114 - General Purpose Fund
Sources Account Series Uses Account Series0xxx - Revenue 157,010$ 1000 - Certificated Salaries 28,570$ 7000 - Transfers/Other Sources 12,628 2000 - Classified Salaries 27,561
3000 - Employee Benefits 7,687 5000 - Operating Expenses 103,542 7000 - Transfers/Other Outgo 2,278
Totals 169,638$ 169,638$
Sources Account Series Uses Account Series5000 - Operating Expenses 12,628$ 7000 - Transfers/Other Outgo 12,628$
Totals 12,628$ 12,628$
2016-05
The major elements of our budget revisions are listed below. The descriptions contain amounts for each type of budget revision; the tables represent the net revisions to each classification of expenditure.
Fund 121/131 - Restricted & Categorical FundThe major revisions to the Restricted & Categorical Fund include a transfer out to the General Purpose Fund to adjust prior year expenses for the Institutional Effectiveness grant (IEPI), with a corresponding decrease to the operating expenses category ($12,628).
The major revisions to the General Purpose Fund include an increase to campus revenue, with a corresponding increase to the operating expenses category ($83,775); an increase to local revenue for salary backfill received from the State Academic Senate, with corresponding increases to the certificated salaries and benefits categories ($34,334); an increase to local revenue for salary backfill received from the Foundation, with corresponding increases to the salaries and benefits categories ($20,018); an increase to local revenue received from De Anza Student Accounts for student tutors, with corresponding increases to the salaries and benefits categories ($11,745); an increase to local revenue for a procard rebate, with a corresponding increase to the operating expenses category ($3,288); a transfer in from the Restricted & Categorical Fund to adjust prior year expenses for the Institutional Effectiveness grant (IEPI), with a corresponding increase to the operating expenses category ($12,628); and a transfer out to the Special Education Fund for salary backfill, with corresponding decreases to the salaries and benefits expense categories ($2,278).
Whereas, Title V, Section 58199, requires that the total amount budgeted as the proposed expenditure of the district for each major classification of district expenditures listed in the district budget forms shall be the maximum amount which may be expended for that classification of expenditures for the school year, and
Whereas, the district has reserves in excess of the amount required by Board policy, and
Whereas, the Board of Trustees by resolution may provide for budget revisions,
Be it therefore resolved, that the budget revisions be approved as follows:
60
Sources Account Series Uses Account Series7000 - Transfers/Other Sources 2,278$ 1000 - Certificated Salaries 2,000$
3000 - Employee Benefits 278
Totals 2,278$ 2,278$
Sources Account Series Uses Account Series1000 - Certificated Salaries 22,694$ Increase in Fund Balance 27,900$ 3000 - Employee Benefits 5,206
Totals 27,900$ 27,900$
Sources Account Series Uses Account Series0xxx - Revenue 450,000$ 5000 - Operating Expenses 450,000$
Totals 450,000$ 450,000$
Sources Account Series Uses Account Series0xxx - Revenue 351,000$ 7000 - Transfers/Other Outgo 351,000$
Totals 351,000$ 351,000$
AYESNOESABSENT
Judy C. Miner, Ed.D.Secretary to the Board
Fund 700 - Student Financial Aid Fund
Fund 400 - Capital Projects Fund
Passed and adopted by the Governing Board of the Foothill-De Anza Community College District at a meeting held on March 7, 2016.
The major revisions to the Student Financial Aid Fund include an increase to state revenue for the Full-Time Student Success Grant (FTSSG), with a corresponding increase to student grants in aid ($351,000).
The major revisions to the Special Education Fund include a transfer in from the General Purpose Fund for salary backfill, with corresponding increases to the salaries and benefits expense categories ($2,278).
Fund 122 - Special Education Fund
Fund 128 - Campus Center Use Fees FundThe major revisions to the Campus Center Use Fees Fund include decreases to the certificated salaries and benefits categories, for a net increase to fund balance of $27,900.
The major revisions to the Capital Projects Fund include an increase to local revenue for the PG&E energy rebate incentive program, with a corresponding increase to the capital outlay category ($450,000).
61
62
RESOLUTION
BUDGET TRANSFERS
Fund 114 - General Purpose Fund
From Account Series To Account Series
5000 - Operating Expenses 920,965$ 1000 - Certificated Salaries 425,805$ 2000 - Classified Salaries 204,408 3000 - Employee Benefits 116,131 4000 - Materials and Supplies 172,620 6000 - Capital Outlay 2,000
Totals 920,965$ 920,965$
AYESNOESABSENT
Judy C. Miner, Ed.D.Secretary to the Board
Whereas, Title V, Section 58199, requires that the total amount budgeted as the proposed expenditure of the district for each major classification of district expenditures listed in the district budget forms shall be the maximum amount which may be expended for that classification of expenditures for the school year, and
Whereas, the Board of Trustees, by resolution, approved by a majority of the members, may provide for the transfer between expenditure classifications,
Be it therefore resolved, that transfers between expenditure classifications be approved as follows:
2016-06
Passed and adopted by the Governing Board of the Foothill-De Anza Community College District at a meeting held on March 7, 2016.
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64
Fund Fund DescriptionBeginning
Balance Net ChangeEnding
Balance
Foothill Funds115000 Apprenticeship-Foothill 583,684 1,734,938 2,318,622 115001 Apprenticeship-Foothill Unrest cont 372,253 - 372,253 115002 Apprenticeship-Accounting - - - 115020 Celebrity Forum I - 08/09 season - - - 115021 Celebrity Forum I - 09/10 season - - - 115022 Celebrity Forum I - 10/11 season - - - 115023 FH-Celebrity Forum I - 11/12 Season - - - 115024 FH-Celebrity Forum I - 12/13 Season - - - 115025 FH-Celebrity Forum I - 13/14 Season - - - 115026 FH-Celebrity Forum I - 14/15 Season - - - 115027 FH-Celebrity Forum I - 15/16 Season (10,799) 234,380 223,581 115030 Celebrity Forum II - 08/09 season - - - 115031 Celebrity Forum II - 09/10 season - - - 115032 Celebrity Forum II - 10/11 season - - - 115033 FH-Celebrity Forum II 11/12 Season - - - 115034 F-Celebrity Forum II - 12/13 Season - - - 115035 F-Celebrity Forum II - 13/14 Season - - - 115036 F-Celebrity Forum II - 14/15 Season - - - 115037 F-Celebrity Forum II - 15/16 Season (11,121) 284,169 273,048 115040 Celebrity Forum III - 08/09 season - - - 115041 Celebrity Forum III - 09/10 season - - - 115042 Celebrity Forum III - 10/11 season - - - 115043 FH-Celebrity Forum III-11/12 Season - - - 115044 FH-Celebrity Forum III-12/13 Season - - - 115045 FH-Celebrity Forum III-13/14 Season - - - 115046 FH-Celebrity Forum III-14/15 Season - - - 115047 FH-Celebrity Forum III-15/16 Season (10,799) 228,981 218,182 115050 Anthropology - Field work 5,760 (48) 5,712 115051 Anthrop Campus Abroad Reserve 16,972 16,384 33,356 115052 Anthrop Campus Abroad-Belize 10 - - - 115053 Anthrop C Abroad-Ecuador Summer '11 - - - 115054 Anthrop C Abroad-Belize Summer '11 - - - 115055 FH Anth Cmps Abrd Ecuador Summer 12 - - - 115057 FH Anth Cmps Abrd Ecuador 14 - - - 115058 FH Anthro Program - Ireland 15 (24,792) 24,792 - 115062 Off-Cmp Short Courses Bus & Soc Sci - - - 115063 Off Cmp Short Courses Dental Hyg - - - 115105 FH-Youth Program 26,295 - 26,295 115111 Box Office - Foothill 66,077 - 66,077 115112 Xerox - Foothill 9,161 - 9,161 115113 Stage Studies - Foothill 18,748 - 18,748 115114 Drama Production-Foothill 61,634 24,262 85,896 115115 Facilities Rental-FH Fine Arts 169,047 55,878 224,925 115116 Vending - Foothill 1,387 529 1,916 115117 Facilities Rental Foothill 295,488 115,973 411,461 115119 International Programs 451,354 (65,354) 386,000 115120 FH International Student Health Ins 989 - 989 115121 Mental Health Operations Foothill 9,530 - 9,530 115122 FH International Student Hlth Svcs 22,080 - 22,080 115123 Edinburgh Fringe Festival - - - 115125 EMT Certification - - - 115126 FH-Music Theatre - - - 115127 FH Ctis Msdn Sftware 7,957 - 7,957 115129 Etudes Short Courses - - - 115132 FH Franklin University 1,027 - 1,027 115133 FH Fee Based PE Classes - - - 115134 EMT State Fire Marsh - - - 115135 Child Development Conference 9,086 - 9,086 115136 FH-Choral Program - - - 115138 KFJC Carrier 29,559 - 29,559 115139 Symphonic Wind Ensem - - - 115140 Creative Writing conference 2,362 - 2,362 115142 FH-MAA Health Services 151,329 - 151,329 115143 New Media Performances Foothill - - - 115144 EMT Paramedic Certification fee - - - 115145 FH Bio Health Tutor - - - 115146 FH-MAA Program 60,174 - 60,174 115147 Youth Program-Middlefield Campus 12,757 - 12,757 115148 Cafe-Middlefield Campus 26,152 466 26,618 115149 FH Community Education 26,742 (22,046) 4,696 115150 Center for Applied Competitive Tech - - - 115151 Contract Ed 55,129 31,364 86,492 115152 FH-THTR085 - - -
Fund 115 - Self-Sustaining FundFund Balance Report for Fiscal Year 2015-16
Ending Balance Reported as of December 31, 2015
65
Fund Fund DescriptionBeginning
Balance Net ChangeEnding
Balance
Fund 115 - Self-Sustaining FundFund Balance Report for Fiscal Year 2015-16
Ending Balance Reported as of December 31, 2015
Foothill Funds, con't.115171 President's Fund Foothill 96,418 (19,922) 76,496 115172 Palo Alto University - - - 115173 FH Community Ed (Short Courses) - - - 115174 FH-PSME Stanford Internship - - - 115175 FH-Athletics General 11,786 36,659 48,445 115176 FH-Athletics - Teams 106 - 106 115177 FH-Football 8,532 (713) 7,819 115178 FH-Men's Basketball 2,501 (454) 2,048 115179 FH-Women's Basketball 1,116 1,975 3,091 115180 FH-Softball 2,189 1,373 3,561 115181 FH-Volleyball 3,484 (707) 2,777 115182 FH-Aquatics 3,467 2,538 6,005 115183 FH-Dance 15,196 - 15,196 115184 FH-KCI Community Ed Classes 32,006 11,973 43,979 115185 FH-Physics Show - - - 115186 FH Tech Conference 4,050 6,270 10,320 115187 FH Food Concessionaires 38,606 77,340 115,946 115191 FH-Workforce Development 98,953 (12,000) 86,953 115192 FH-Corporate Internship Program 18,572 648 19,220 115300 FH-MAA Counseling & Matriculation 2,961 - 2,961
Foothill Total: 2,775,162 2,769,649 5,544,811
De Anza Funds115200 DA-La Voz Newspaper 13,805 (439) 13,366 115201 DA-Apprenticeship 52,383 (5,619) 46,764 115202 DA-MCNC/CACT Partnrs 5,248 - 5,248 115204 DA-Cheap 1,675 - 1,675 115205 DA-APALI 32,465 - 32,465 115206 DA-Job Fair 31,072 - 31,072 115207 DA-Telecourse Produc 719 - 719 115208 DA-Technology Rsces 9,979 (10) 9,969 115209 DA-Auto Tech 0 (2,532) (2,532) 115210 DA-Reprographics 181,561 (57,647) 123,914 115212 DA-Physical Educ 24,694 - 24,694 115213 DA-Ashland Field Trp 5,586 - 5,586 115214 DA-Sumr Bsktbll Camp -‐ - -‐ 115215 DA-Sculpture Fac Use -‐ - -‐ 115216 DA-Planetarium 489,978 10,756 500,734 115217 DA-Campus Abroad -‐ - -‐ 115218 DA-Short Courses -‐ - -‐ 115219 DA-Creative Arts Fac Use 5,592 - 5,592 115220 DA-Comm Serv Reserve -‐ - -‐ 115221 DA-Intl Student Ins 349,495 (48,771) 300,725 115222 DA-Extended Yr Progr 1,675,985 364,044 2,040,029 115223 DA-Math Perf Success -‐ - -‐ 115224 DA-Summer Karate Cmp 252 - 252 115225 DA-DLC Extended Lrng 11,932 - 11,932 115226 DA-Use Of Facilities 735,785 32,911 768,696 115227 DA-Library Print Card 683 - 683 115228 DA-Baseball 16,675 2,077 18,752 115229 DA-Audio Visual 3,685 - 3,685 115230 DA-RLCC Conference 1,673 - 1,673 115231 DA-Softball 911 3,146 4,057 115232 DA-Football 12,696 (9,749) 2,947 115233 DA-Men's Basketball 1,121 (513) 607 115234 DA-Women's Bsktball 2,164 2,811 4,974 115235 DA-Men's Soccer 19,703 (10,765) 8,938 115236 DA-Women's Soccer 3,299 2,502 5,800 115237 DA-Women's Swim/Divg -‐ - -‐ 115238 DA-Men's Tennis 201 - 201 115239 DA-Women's Tennis 1,965 830 2,795 115240 DA-Women's Trk & Fld 4,036 713 4,750 115241 DA-Women's Volleybll 10,785 (5,697) 5,088 115242 DA-Men's Water Polo -‐ - -‐ 115243 DA-Health Services 231,947 6,102 238,049 115244 DA-Soccer Camp 5,438 - 5,438
66
Fund Fund DescriptionBeginning
Balance Net ChangeEnding
Balance
Fund 115 - Self-Sustaining FundFund Balance Report for Fiscal Year 2015-16
Ending Balance Reported as of December 31, 2015
De Anza Funds, con't.115245 DA-Prevention Trust 16,916 2,596 19,513 115246 DA-Athletics Trust 10,427 27,169 37,596 115247 DA-ESL 1,968 - 1,968 115248 DA-Civic Engagement -‐ - -‐ 115249 DA President Fund 158 - 158 115252 DA-Intl Summer Progr 48,286 8,940 57,226 115253 OTI-MAA Program 68,467 (15) 68,452 115254 DA-ATM Services 46,500 1,000 47,500 115258 DA-Women's Water Polo -‐ - -‐ 115259 DA-Dist Learn Testing 4,027 (1,153) 2,874 115260 DA-Office of Instruction 4,348 - 4,348 115261 DA-Massage Therapy Proj 6,114 (6,653) (539) 115262 DA-Men's Track & Field 1,398 - 1,398 115263 DA-Women's Water Polo 14,556 1,463 16,019 115266 DA-Women's Badminton 8,908 2,947 11,855 115267 Equipment Room 130 - 130 115268 DA VPAC Facility Rent 129,230 (9,393) 119,838 115270 DA Campus Abroad - China -‐ - -‐ 115271 DA-Fitness Center Membership 104,042 11,946 115,988 115272 DA-Campus Abroad - Vietnam 5,963 (310) 5,653 115273 DA CDC Medical Admin Activits MAA 39,268 - 39,268 115274 DA-Vocal Music 2,871 493 3,364 115275 DA-Chamber Orchestra 2,655 259 2,914 115276 DA-Creative Arts 6,621 - 6,621 115277 DA-Dance 24,658 - 24,658 115278 DA-Jazz Instrumental 2,470 - 2,470 115279 DA-Patnoe 7,749 - 7,749 115280 DA-Wind Ensemble 976 290 1,266 115281 DA-Campus Abroad - Taiwan -‐ - -‐ 115282 DA-Veterans Program -‐ - -‐ 115283 PE Facilities Rental 198,865 24,169 223,034 115284 DA-Ceramics 6,755 2,579 9,334 115285 DA-Photography 477 - 477 115286 DA-Euphrat Museum 33,018 44,872 77,890 115287 DA-ePrint -‐ (3,118) (3,118) 115288 DA-PE Facilities Transfer -‐ 6,469 6,469 115289 DA-MCNC -‐ 1,258 1,258
De Anza Total: 4,743,010 399,957 5,142,967
District Funds115401 Intl Student Insurance - 2,984,097 2,984,097 115402 Crown Castle GT Cell Site - - - 115403 Loss Prevention - - - 115404 Foothill - AT&T Cell Site - - - 115406 Sprint Nextel FS04XC112 - - - 115407 Vending - - - 115408 Sprint Nextel CA0826-CA0832 - - - 115409 Verizon Wireless - - - 115410 SSC Consortium - - - 115411 NCCCCBO - - - 115412 Computer Loan Prog-Admin 200,000 - 200,000 115413 Computer Loan Prog-Fee 29,294 1,350 30,644 115414 Office of the Chancellor - - -
District Total: 229,294 2,985,447 3,214,741
Fund 115 Total: 7,747,466 6,155,053 13,902,519
67
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Svc
100,
000
76,3
135,
155
81,4
6818
,532
4131
3241
2030
DW P
arki
ng S
truc
ture
Mai
nten
ance
100,
000
00
010
0,00
041
3133
4120
30DW
Ext
erio
r Bui
ldin
g Re
finish
ig10
0,00
00
00
100,
000
4131
3441
2030
Oniz
uka
AFS
Dem
oliti
on A
ctiv
ities
15,0
000
00
15,0
0041
3135
4120
30Pl
ant
Serv
ices
Rec
ord
Docu
men
t M
gmt
205,
000
218,
021
953
218,
974
(13,
974)
4131
3641
2030
Proj
ect
Deve
lopm
ent
and
Man
agem
ent
145,
000
153,
504
015
3,50
4(8
,504
)41
3138
4120
30FH
Gro
unds
& C
usto
dial
Bar
n Re
mod
el0
35,2
010
35,2
01(3
5,20
1)41
3406
4110
01Di
stric
t Of
fice/
Swin
g Sp
ace
1,35
0,00
01,
315,
124
01,
315,
124
34,8
7641
3500
4120
30En
ergy
Eff
icie
ncy
Prog
ram
175,
265
166,
336
016
6,33
68,
929
4135
0141
2030
Ener
gy C
onse
rvat
ion
Stud
y30
,000
22,7
150
22,7
157,
285
4135
0241
2030
EH &
S C
ompl
ianc
e27
1,13
925
6,91
46,
454
263,
368
7,77
141
3503
4120
30Ce
ntra
l Ser
vice
s Ve
ndin
g M
isr S
nsrs
00
00
041
3505
4120
30Bl
dgSy
stm
s M
easu
rem
ent&
Verif
icat
ion
30,0
0021
,675
021
,675
8,32
541
3506
4120
30Bu
ildin
g Co
ntro
ls Su
ppor
t Se
rvic
es0
7,75
40
7,75
4(7
,754
)41
3507
4120
30En
ergy
Sto
rage
Eva
luat
ion
Phas
e I
20,0
0015
,000
015
,000
5,00
041
3508
4120
30Pr
eP39
Cle
anEn
ergy
Pro
j Dev
elop
men
t50
,956
1,28
11,
646
2,92
748
,029
4135
1341
1001
Capi
tal P
roje
ct C
lear
ing
00
00
041
4305
4310
06ET
S Co
mm
issio
ning
304,
970
304,
970
030
4,97
00
4143
0641
1001
Data
Cen
ter E
TS E
quip
men
t84
8,19
018
3,91
555
,472
239,
387
608,
803
4143
0743
1006
Emer
genc
yCom
mun
icat
ionS
ysCo
nsul
ting
117,
220
53,9
02-4
,000
49,9
0267
,318
Cent
ral S
ervi
ces
Proj
ects
Tot
al:
9,02
1,46
94,
915,
265
77,7
954,
993,
060
4,02
8,40
9
69
Proj
ect
Proj
ect
Actu
alOu
tsta
ndin
gTo
tal
Avai
labl
eFu
ndOr
gani
zatio
nDe
scrip
tion
Budg
etEx
pend
iture
sEn
cum
bran
ces
Oblig
atio
ns B
alan
ce
CAPI
TAL
PROJ
ECTS
SUM
MAR
YDe
cem
ber 3
1, 2
015
Proj
ect-
To-D
ate
Activ
ityBa
nner
Sche
dule
d M
aint
enan
ce47
1003
2110
0113
/14S
M D
A Re
-roo
f Cam
pusw
ide
C236
E20
0,00
020
0,00
00
200,
000
047
1004
2110
0114
/15S
M D
A Ro
of R
epla
cem
ent
L7 C
202
228,
426
170,
579
165,
206
335,
785
(107
,359
)47
1005
2110
0114
/15S
M D
A Li
brar
y HV
AC R
plc
C216
634,
000
634,
000
063
4,00
00
4710
0621
1001
14/1
5SM
DA
ESAE
coLa
b Ro
ofRp
lc C
200Q
74,5
1155
,618
31,8
6487
,482
(12,
971)
4710
0721
1001
14/1
5SM
DARp
ntEx
tSci
ence
CtrB
ldSC
123
217,
047
208,
999
9,40
821
8,40
7(1
,360
)47
1008
2110
0114
/15S
MDA
Rplc
Chille
rSci
ence
CtrS
C237
9,75
632
2,16
290
,500
412,
661
(32,
906)
4710
0921
1001
14/1
5SM
DA P
ool B
oile
r Mec
hUpg
rade
s11
5,97
511
4,97
51,
000
115,
975
047
1010
2110
0114
/15S
MDA
Ref
inish
Floo
rsPE
Bldg
C200
G12
,759
12,7
410
12,7
4118
4710
1221
1001
14/1
5SM
DA
HVAC
Rep
lace
men
t L7
C20
233
5,78
533
5,78
50
335,
785
047
1013
2110
0115
/16S
MDA
Roof
topc
urbS
tr(S
ciCt
rSC2
)0
162,
483
13,8
4117
6,32
4(1
76,3
24)
4720
0411
0001
13/1
4SM
FHEM
SMig
ratio
nCam
pusw
ideC
105
187,
438
187,
438
018
7,43
80
4720
0511
0001
14/1
5SM
FHUp
grad
eFire
Alar
mCW
PH3
C174
337,
510
337,
510
033
7,51
00
4720
0611
0001
14/1
5SM
FH
Libr
ary
Roof
Rpl
c C1
2148
6,85
748
6,85
70
486,
857
047
2007
4120
3008
-09
Sche
dule
d M
aint
enan
ce S
B113
312
1,35
90
00
121,
359
4720
0811
0001
14/1
5SM
FH R
efin
ish G
ym F
loor
s C1
00H
10,0
6510
,065
010
,065
047
2010
1100
0114
/15S
M F
H Ro
of R
epla
cem
ent
Bld5
600
00
00
047
2019
1100
0114
/15S
MFH
Roof
Repl
acem
entB
ld56
00C1
0540
0,00
039
9,99
00
399,
990
1047
3001
4120
3000
Dist
rict
Sche
dule
d M
aint
enan
ce94
6,96
694
6,96
60
946,
966
047
3002
4120
3013
/14
Sche
dule
d M
aint
One
-Tim
e Po
ol0
00
00
4730
0341
2030
14/1
5 Sc
hedu
led
Mai
nt O
ne-T
ime
Pool
00
00
047
3004
4120
3015
/16
Sche
dule
d M
aint
One
-Tim
e Po
ol1,
385,
185
00
01,
385,
185
Sche
dule
d M
aint
enan
ce P
roje
cts
Tota
l:6,
073,
638
4,58
6,16
831
1,81
94,
897,
987
1,17
5,65
1St
ate
Prop
ositi
on
4150
0141
2030
Stat
e Pr
opos
ition
Fun
d0
00
00
4151
0211
0001
FH B
ldg
2500
Gym
Lig
htin
g Re
trof
its75
,829
70,8
573,
918
74,7
751,
055
4151
0411
0001
14/1
5Lib
rary
Boilr
Rplc
&Pum
pUpg
rdC1
2119
8,08
419
8,08
40
198,
084
041
5105
1100
01FY
14/1
5 FH
B26
00 B
ym L
ight
ing
LEDs
115,
357
108,
068
5,70
811
3,77
51,
582
4152
0221
1001
DA P
ool H
eatin
g Re
trof
it71
3,85
371
3,85
30
713,
853
041
5204
2110
01FY
14/1
5DAS
cien
ceCt
rChi
ller S
M47
1008
405,
001
275,
889
129,
012
404,
901
100
4152
0521
1001
14/1
5Lib
rary
AHUs
Prem
ium
EffM
otrs
C216
6,40
06,
400
06,
400
041
5206
2110
0114
/15L
ibra
ryAH
U2/4
/9/1
0VAV
Upgr
dC21
626
,209
26,2
090
26,2
090
4153
0241
2030
DW A
SHRA
E Le
vel 2
Ene
rgy
Audi
t20
0,00
010
9,78
690
,214
200,
000
0
Stat
e Pr
opos
ition
Pro
ject
s To
tal:
1,74
0,73
41,
509,
146
228,
851
1,73
7,99
72,
736
Tota
l37
,807
,698
24,9
91,4
7080
1,49
625
,792
,966
12,0
14,7
32
70
CAPITAL PROJECTS
• The second quarter Measure C supplemental reports will be posted on the BoardDocs website at the following URL: http://www.boarddocs.com/ca/fhda/Board.nsf/Public Under Active Meetings, click “2016” and select “February 23, 2016 (Tue).” Then click on “View the Agenda” and select “Projects Financial Update.” From here, click the attachment to launch the reports. The Measure C reports will be available for viewing by Tuesday, February 23, 2016.
(Please note that the Citizens’ Bond Oversight Committee agendas, meeting minutes, annual reports and audit reports issued prior to June 10, 2014 can be accessed through the Measure C website at: http://measurec.fhda.edu/meeting-minutes-agendas/ .)
• The second quarter Measure E supplemental report will be posted on the BoardDocs website at the following URL: http://www.boarddocs.com/ca/fhda/Board.nsf/Public Under Active Meetings, click “2016” and select “March 10, 2016 (Thu).” Then click on “View the Agenda” and select “Measure E Projects Report.” From here, click the attachment to launch the report.
The Measure E report will be available for viewing by Thursday, March 10, 2016.
71