Budget Allocation

Elements of a Budget Model

• Alignment with Board Budget Priorities– Rapid response to workforce gaps– Address college and career readiness– Invest in contemporary software solutions– Increase the number of high value degrees

and transfers

Elements of a Budget Model

• Effective decision making in allocating resources

• Encourages responsible risk taking• Easy to understand• Performance based outcomes• Provides transparency and

accountability• Multi-year process

Budget Allocation Models

TODAY• Input based• Base Allocation• Facilities Allocation• Chargebacks• Expense based

TOMORROW• Still Input based but

moving to Outcome based allocation

• Aligns with Board priorities• Reward efficient use of

resources both human and capital

• Revenue based-Colleges get what they earn

College Allocation

TODAY• Base 10%• Inputs 75%

– College earned revenues 5%

• Facility Operations 11%

• Board Priorities 4%

FY2016• Inputs 72%

– College earned revenues 41%

• Success Points/ Performance Funding 14%

• Facility Operations 6%• Board Priorities 8%

College AllocationTODAY

• State – Formula $179M (subsidized) – Benefits $21M (subsidized)

• Tuition– CE $13M

• Tax Support– Base $28M– Facilities $31M– Other $7M

• Total $279M– Without Chargebacks

FY2016• State (biennium)

– Formula $77.8M– Success $7.4M– Benefits $17.0M (est)

• Tuition (annual)– Credit $92.0M; CE $12.8M

• Tax Support (annual)– Facilities $19.5M– Performance $31.0M– Dual Credit Waivers $7.7M– Salaries $10.9M– Other $6.6M

• Total $282.7M

College Allocation• Revenue Smoothing Adjustment

– Success Points (Two years)– Performance Funding (Prior FY)

• Employment Outcomes• Transfer Rates• Graduates in Critical Fields• Degrees and Certificates• Course Completions

– Adjustment based on prior budget model over three years

• There may still be adjustment to Performance funding

Expenses

• Full cost of Benefits---not Net– Fixed cost plus a variable percent – No revenue for Public Serv., Facility & Auxiliary– Based on December 2014 payroll (for FY16-17 biennium)– HEGI FY16 one amount and FY17 will increase 7%– Retirement revenue does not change for biennium– Actual Expense will book to high level functional division

• P&C Insurance, telephone and police dispatch will still be chargebacks

• All other chargebacks will be a District expense---College Services

• LCET will be a college service—no tuition• New programs and Career Ladder Provision

Budget ComparisonTODAY

• Colleges $279M• Chargebacks $28M• District $28M• Provisions $13M• Student Activities $6M• Projects $16M• Career Ladder $8M• Total $378M

FY2016

• Colleges $282M• College Services $27M• District $30M• Provisions $16M• Student Activities $8M• Projects $16M• Career Ladder $11M• Total $390M

FY2017

• Compression Planning with Presidents to determine measurements

• Possible changes– More wage related degrees– Promote course sharing among colleges– Facility utilization– Institutional Support metrics

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT

2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B

Updated as of: 5/28/2015 4pm

                    

EL CENTRO BJPIED EL CENTRO - WC ECC-All Locations       

STATE CONTRIBUTION   35.97%       

State Funding:            

Formula     $ 12,043,271 $ 1,316,537 $ 260,341 $ 13,620,149

Success Points     $ 955,173 $ 20,248 $ 20,248 $ 995,669

Benefits     $ 2,465,000 $ 127,500 $ 68,000 $ 2,660,500

Workstudy     $ 192,205     $ 192,205

TOTAL STATE CONTRIBUTION $ 15,655,649 $ 1,464,285 $ 348,589 $ 17,468,523

LOCAL CONTRIBUTION 36.13%

Local- Student (Net Tuition)          

Credit 100%  $ 10,706,006 $ - $ 566,972 $ 11,272,978

Cont Ed 100%  $ 609,182 $ 2,660,996 $ 28,732 $ 3,298,910              

Local-Taxes            

Facilities Ops, Maint. & Security ($4/Square Foot)     $ 2,317,672 $ 515,432 $ 138,400 $ 2,971,504

             

TOTAL LOCAL CONTRIBUTION $ 13,632,860 $ 3,176,428 $ 734,104 $ 17,543,392

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B Updated as of: 5/28/2015 4pm

             

PERFORMANCE FUNDING 10.73%

Employment Outcomes: Job Placement Rates (Gainful Employment)

    $ 1,511,688     $ 1,511,688

Transfer Rates     $ 738,339     $ 738,339 Graduates in Critical Fields   $ 1,723,957     $ 1,723,957 Graduates: Degrees & Certificates (incl CEU's)

    $ 542,551     $ 542,551

Course Completion Rate     $ 663,961 $ 15,736 $ 15,736 $ 695,432

TOTAL PERFORMANCE FUNDING   $ 5,180,496 $ 15,736 $ 15,736 $ 5,211,967

BOARD PRIORITIES 7.78%        

Adjunct Rule Change     $ 293,608     $ 293,608 DART Free Program     $ 950,000     $ 950,000 Dia de la Familia             Dual Credit Waivers     $ 741,193     $ 741,193 HCRC             Nursing/Allied Health Stipend   $ 280,000     $ 280,000

Prior Year Salary Adjustments   $ 1,132,155 $ 53,574 $ 18,035 $ 1,203,764

Visiting Scholar/SAAP Initiative   $ 285,714     $ 285,714

TOTAL BOARD PRIORITIES   $ 3,682,670 $ 53,574 $ 18,035 $ 3,754,279

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT

2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B

Updated as of: 5/28/2015 4pm

             

RECURRING ITEMS 2.49%

Misc College Income     $ 1,161,774 $ 48,301 $ 700 $ 1,210,775            

TOTAL RECURRING ITEMS     $ 1,161,774 $ 48,301 $ 700 $ 1,210,775

6.19%

Smoothing Adjustment     $ 1,950,566 $ 884,281 $ 170,058 $ 3,004,905

COLLEGE ALLOCATION   $ 41,264,015 $ 5,642,605 $ 1,287,221 $ 48,193,841

0.75%

Reconciliation of Requested Fund Balance & Debt Service Transfers

       

Use of Fund Balance          

Debt Service Transfers   $ 364,636     $ 364,636

TOTAL COLLEGE BUDGET   $ 41,628,651 $ 5,642,605 $ 1,287,221 $ 48,558,477

Questions?