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1.
Summary Operating Statements For the Period September 1, 2013 ‐ December 31, 2013 For the Meeting of the Board of Trustees ‐ January 23, 2014 for Houston Community College System & Houston Community College Public Facility Corporation
2.
Table of Contents For the Period September 1, 2013 ‐ December 31, 2013 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Fund Balances Fund Balance Statement 1 Operating Summary HCCS Unrestricted Revenue & Expenditures 2 Auxiliary Sources and Uses of Auxiliary Funds 3 Balance Sheet Balance Sheet by Fund 6 Budgets Adjusted Budgets by Division 7 Exemptions/Waivers Exemptions & Waivers Detail 8
3.
Managements Discussion and Analysis Thru December 31, 2013 Total revenues and expenditures by expense type for the Operating Fund for 2013‐2014 are reported on page one, behind the tab Detailed Financial Statements. Highlights of financial activities year‐to‐date are as follows: Revenues State Appropriations received year to date totaled $29,787,470, 3.6% below last year. The reduction is namely due to one‐time funding issued to community colleges for the previous biennium. Under Article IX, the state provided this supplemental funding in the prior biennium of $1.4M per year. The state adopted a new funding formula during the 83rd Legislative Session; 10% of appropriations will be based on student success points and must be earned. However, for the first biennium, the state waived the use of the formula and will grant each community college full funding. Total biennium funding was reduced by 1.5% compared to the previous biennium. Total appropriations received are expected to be $69,202,364. Ad Valorem Tax collections totaled $17,503,580 year‐to‐date. The tax rate for FY 2014 will remain the same as the prior year tax rate at $0.097173. However, the proportion of tax revenue applied to operations will decrease this year due to the increase in tax revenue applied to debt service. We project that the total tax revenue for the fiscal year will be $102,727,379, which is a 5% decrease compared to the previous year. Tuition and Fees net revenue year to date totaled $68,509,498 which is 5% lower than the same time last year. Fall 2013 enrollment shows a 1.3% decrease to‐date. We are projecting tuition and fees revenue to be $101,744,369. Tuition & Fee‐Extended Learning receipts totaled $2,659,182 year to date, 6.3% above last year. Total tuition and fees‐Extended Learning at fiscal year end are expected to be $6,565,665. Total revenue collections, net of exemptions and waivers, totaled $119,350,247 year‐to‐date. Revenue, net of exemptions & waivers, and transfer‐ins are expected to be $304,821,296 at fiscal year end. Expenditures Total Salaries are $58,104,981 year‐to‐date, 3.6% above the previous year, namely due to the 3% annual salary increases. Salary expense at year‐end is expected to increase by $1.5M due to changes in TRS guidelines. Total salaries at year end are expected to be $172,912,305. Benefits costs totaled $6,248,825 year‐to‐date, 6.2% above last year. This increase is due namely to the reduction in the state's contribution to TRS and ORP and an increase in health insurance premiums. Due to TRS rule changes, benefits at year‐end are expected to increase by $1.5M. Total benefits at fiscal year end are expected to be $19,722,603. Other Departmental expenses in the Auxiliary Fund total $1,970,767, year‐to‐date. Expenses of $1.6M are attributed to Yaffe/Duetser & Dynamo Soccer for marketing/recruiting related expenses. Athletic Field Project ‐ In April 2012, the Board approved approximately $4.1M in Auxiliary funds for six athletic fields. This amount has been set aside from the Auxiliary Fund Balance. Contracted services year‐to‐date totaled $7,152,457, 29% above the previous year. The increase is namely due to an increase in janitorial, security and facility maintenance. Additional IT projects also contributed to the increase. Total Contracted Services at year‐end are expected to be $26,538,151. i
4.
Managements Discussion and Analysis Thru December 31, 2013 Instructional & Other Materials year‐to date totaled $3,139,828, 76% above last fiscal year. IT upgrades and additional software contributed to the increase. Expenses in this area are expected to be $12,208,409 at year end. Total operating fund expenditures year‐to‐date total $95,121,421. We are projecting expenditures to be $305,353,547 at fiscal year end. Budget Priorities funding allocated for the year are detailed below through December 31, 2013. Budget Commitments/ Priority Funding Expense: Budget Position Management $ 2,374,415 1 New Funding Requests Increase in FT Faculty to Meet SACS Requirement QEP Additional Funding Investment in Retention and Completion Faculty Compensation Committee Request Police Staffing ($6.6M over 5 years) Security Upgrades ($4M over 4 years) Designated Fund Balance Transfer Other 5,535,476 1,300,000 125,000
2,500,000 527,000 1,320,000 1,000,000 ‐ 49,500 Total Budget Commitments/Priorities $ 14,731,391 1 Items requested during the budget planning process for new funding (i.e. Equipment, personnel, adjunct faculty funding, etc..) ii
5.
Operating Statement ‐ Unaudited Fund Balalnces (Across all Funds) as of December 31, 2013 Funds Unrestricted Restricted Auxiliary1 Loan & Endowments Scholarship 7 Agency Unexpended Plant Retire of Debt Invest in Plant PFC Grand Total Fund Balance as of 9/1/2013, Audited $ 89,452,802
$ 8,722,535 $ 9,026,196 $ 509,932 $ 705,617 $ (59,611) $ 3,149,255 $ 9,482,219 $ 224,400,116 $ (6,325,820) $ 339,063,240 Revenue2 119,350,247 12,644,797 6,477,695 ‐ 45,625,036 10 1,308,192 8,010,542 ‐ 3,922 193,420,441 Expenses Salaries Employee Benefits Supplies & General Exp Travel Marketing Costs Rentals & Leases Insurance/Risk Mgmt Contracted Services Utilities 3 Other Departmental Expenses 383,278 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 72,403 15,947 ‐ ‐ ‐ 678 ‐ 101,024 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 73,080 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 63,225,883 11,192,472 1,979,668 368,125 406,461 1,153,145 6,468,455 8,904,058 2,204,380 726,854 22,808 2,158,055 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,907,718 3,139,828 72,090 86,122 ‐ 527,231 170,286 3,786 ‐ ‐ ‐ 44,673 ‐ 121,702 ‐ 129,018 ‐ ‐ ‐ ‐ ‐ 3,419,742 874,993 5,199,755 46,334 2,041,344 ‐ ‐ ‐ ‐ ‐ (4,095,000) ‐ 48,432,576 ‐ ‐ ‐ ‐ 6,363,136 ‐ 615,397 105,082 ‐ 0 4,330,353 50,888,019 6,363,136 95,121,421 8,291,553 10,441,774 ‐ (1,531,134) ‐ ‐ ‐ 46,735,598 45,632,415 ‐ 44,778,348 73,080 6,363,136 720,479 164,686,608 Net of Revenue/Expenses 24,228,826 4,353,244 (3,964,079) ‐ (7,379) 10 (43,470,156) 7,937,462 (6,363,136) (716,557) (18,001,766) Fund Balance Entries Debt Funded (578,637) (7,328) Fund Balance as of 12/31/2013 $ 113,102,991 $ 13,068,451 $ 5,062,117 $ 509,932 $ 698,238 $ (59,601) $ 4,959,968 $ 17,419,682 $ 221,278,516 $ (7,042,378) $ 368,997,915 Instructional and Other Materials Maintenance and Repair 6 Transfers In/Out Debt Capital Outlay Depreciation Scholarship Distribution Total Expenses 58,104,981 6,248,825 1,615,714 307,865 371,724 1,087,616 6,465,888 7,152,457 2,085,004 4 & 5 2,123,226 4,435,627 79,149 40,995 11,754 46,667 2,287 1,075,434 ‐ ‐ ‐ 211,230 ‐ 2,541,995 492,073 284,806 19,265 22,983 18,184 280 502,064 119,376 4,095,000 ‐ 97,787 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (3,668,621) 3,668,621 ‐ ‐ 45,280,870 1 Inculdes Foundation expenses of approx. $1.6M (since inception) supplemental funding approved by the Board. 2 Revenue in Unrestricted Fund is shown net of Exemptions/Waivers, namely $4.1M for Dept. of Corrections & Dual Credit waivers. 3 Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accredition fees, Graduation Expense, Elections Expense). 4 Expenses of $3,139,828 in the Unrestricted Fund includes, not limited to, classroom materials such as workbooks, textbooks, music supplies, physical education supplies, art materials and the maintenance of theses instructional materials/equipment. 5 Expenditures of $80,132 in the Auxiliary category is attributed to NEO Café. 6 Items in this category include all student revenue bond payments, transfers for scholarship matching funds, and transfers to the Unexpended Plant Fund. 7 Items in this category are funded through Bonds. *HCC has adopted and adheres to GASB 34(1999) , GASB 54(2010) and OMB 134(1993). The college has received unqualified audit opinions since the adoption of each. 1 3,241,536 47,936,441 ‐
6.
HOUSTON COMMUNITY COLLEGE 2013‐2014 Budget vs. Actuals as of December 31, 2013 HCCS CURRENT UNRESTRICTED FY2013 Actuals REVENUES State Appropriations Ad Valorem Taxes Tuition, Net Budget $ 70,014,003 106,097,476 40,063,500 63,996,717 2,184,999 6,400,587 $ 69,202,364 101,478,107 41,453,277 64,922,582 2,543,140 6,565,665 Year‐to‐Date Actuals Thru December 31, Actuals as a 2013 % of Budget $ 29,787,470 17,503,580
26,313,690 42,195,808 703,016 2,659,182 43.0% 17.2% 63.5% 65.0% 27.6% 40.5% 517,655 ‐ Assigned Fund Balance Transfers In3 FY2013 Purchase Order Rolls ‐ Total Revenues $ 289,274,937 434,410 187,502 14,731,391 ‐ 6,772,578 ‐ $ 308,103,514 $ 119,350,247 43.2% 0.0% 0.0% 38.7% EXPENSES Salaries Employee Benefits Supplies Gen Exp Travel Marketing Costs Rental & Leases Insurance/Risk Mgmt Contract Services4 Utilities Other Departmental Expenses5 Instructional & Other Materials Maintenance & Repair Transfers/Debt Budget Commitments Capital Outlay Total Expenses REVENUES H/(L) Vs EXPENSES 172,948,225 58,104,981 18,160,158 6,248,825 6,240,585 1,615,714 1,180,961 307,865 1,667,952 371,724 3,895,008 1,087,616 7,052,666 6,465,888 26,538,151 7,152,457 11,322,831 2,085,004 2,012,270 726,854 12,208,409 3,139,828 1,738,447 527,231 31,686,352 5,246,090 2,995,090 ‐ 8,639,928 2,041,344 $ 308,287,033 $ 95,121,421 $ 24,228,826 33.6% 34.4% 25.9% 26.1% 22.3% 27.9% 91.7% 27.0% 18.4% 36.1% 25.7% 30.3% 16.6% 0.0% 23.6% 30.9% Fees1 Other Local Income2 Tuition & Fee, Net ‐‐ Extended Learning Grant Revenue 158,833,961 18,704,344 5,216,679 883,137 1,350,751 2,234,487 6,521,682 21,328,764 8,414,469 1,799,321 6,263,298 1,082,934 33,095,470 ‐ 4,451,702 $ 270,180,997 $ 19,093,940 Unrealized Budget $ 39,414,894 $ 30,904,179 83,974,527 17,960,176 15,139,587 28,341,987 22,726,774 43,783,289 1,840,124 540,527 3,906,483 2,500,540 246,908 152,392 14,731,391 ‐ 6,772,578 ‐ $ 188,753,267 $ 124,183,089 114,843,244 56,085,325 11,911,333 5,882,836 4,624,871 1,491,289 873,096 200,229 1,296,228 449,404 2,807,392 708,926 586,778 6,518,408 19,385,694 5,542,718 9,237,827 2,076,261 1,285,415 641,550 9,068,581 1,785,042 1,211,216 129,256 26,440,262 5,437,261 2,995,090 ‐ 6,598,584 3,534,326 $ 213,165,611 $ 90,482,832 $ 33,700,258 1 Fees charged to student include: Out‐of‐District fees, Technology fees, lab fees, etc. Includes interest & dividends income, fines & penalties and parking fines 3 Planned Fund Balance transfer and additional budget commitments related to Student Services & Instruction as approved by the Board during the budget process. 2 4 Projected Actuals % Year‐to‐Date Projected 2013‐ 2013‐2014 2013‐2014 Actuals Thru Inc/(Dec) vs. 2012‐ Inc/(Dec)YTD Projected Actuals 2014 Inc/(Dec) vs. Inc/(Dec) vs. 2013 vs. PriorYTD @ 8/31/2014 December 31, 2012 Budget Adj Budget % Contracted Services includes consulting, auditing and maintenance & ground services. 5 Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accreditation fees, Graduation Expense, Elections Expense). 2 $ (1,116,709) (456,595) (2,028,297) (1,587,481) 162,489 ‐3.61% ‐2.54% ‐7.16% ‐3.63% 30.06% 69,202,364 102,727,379 38,685,198 63,059,171 2,543,140 ‐ 1,249,272 (2,768,079) (1,863,411) ‐ 0.00% 1.23% ‐6.68% ‐2.87% 0.00% 158,642 35,110 ‐ ‐ $ (4,832,842) 6.34% 23.04% 0.00% 0.00% ‐3.89% 6,565,665 ‐ 434,410 ‐ 14,731,391 ‐ 6,772,578 ‐ 304,721,296 (3,382,218) 0.00% 0.00% 0.00% 0.00% ‐1.10% 2,019,656 365,989 124,424 107,636 (77,680) 378,691 (52,520) 1,609,739 8,743 85,304 1,354,786 397,975 (191,172) ‐ (1,492,982) 4,638,589 3.60% 6.22% 8.34% 53.76% ‐17.29% 53.42% ‐0.81% 29.04% 0.42% 13.30% 75.90% 307.90% ‐3.52% 0.00% ‐42.24% 5.13% 172,912,305 19,722,603 5,929,016 1,180,961 1,526,983 3,895,008 6,750,523 26,538,151 10,612,592 2,012,270 12,208,409 1,738,447 31,686,352 ‐ 8,639,928 305,353,547 $ (632,251) (35,920) 1,562,445 (311,569) ‐ (140,969) ‐ (302,143) ‐ (710,239) ‐ ‐ ‐ ‐ (2,995,090) ‐ (2,933,485) $ (448,732) ‐0.02% 8.60% ‐4.99% 0.00% ‐8.45% 0.00% ‐4.28% 0.00% ‐6.27% 0.00% 0.00% 0.00% 0.00% ‐100.00% 0.00% ‐0.95%
7.
HOUSTON COMMUNITY COLLEGE SYSTEM Auxiliary Budget By Fund as of December 31, 2013 Auxiliary Funds1 3101‐3100 Main Leasing Auxiliary2 Assigned Fund Balance at August 31, 2013 3111 International 4 Student Services 3110 Foundation3 3207 3201 International Cafe Club NEO 3100 Main Initiatives5 3208 Saudi Consulting Services6 3209 Qatar Subtotal Marketing $ 18,607,266 $ 7,631,393 $ (1,458,032)
$ (16,170,934) $ (1,160,839) $ (1,435,926) $ (43,204) $ 203,712 $ 1,040,292 $ 7,213,727 FY2013 Revenue 1,809,047 825,902 ‐ Salaries 103,754 222,550 34,610 104,095 90,235 1,918,605 2,473,849 Benefits 27,712 57,971 6,901 25,126 22,731 338,981 479,423 Supplies Gen Exp 12,677 30,011 7,866 4,825 25 2,173 57,575 378 11,673 16,121 Travel 22,983 Rental & Leases 1,784 15,700 Contract Services 297,931 83,876 51,519 Utilities ‐ 164,409 2,684 1,386 Marketing Costs ‐ 118,126 Departmental Expenses Instructional & Other Materials Maintenance & Repair 1,250 18,184 119,376 9,779 2,121,261 5,231 80,132 85,363 1,825 810 159 1,750 4,545 28 28 ‐ 4,095,000 4,095,000 2,582 95,205 97,787 Total Expense 4,661,390 665,345 108,420 135,661 201,623 403 ‐ 2,281,211 10,024,820 (2,852,343) 160,556 (108,420) (1,970,767) (135,661) (37,214) 22,930 ‐ 96,905 (4,824,013) Net Assigned Fund Balance 1 5,200,807 433,326 Exemptions and Waivers Contribution to Fund Balance 2,378,117 22,983 700 133,527 749 1,970,767 6,440 Insurance/Risk Mgmt Transfer7 Capital Outlay 23,333 $ 15,754,922 $ 7,791,949 $ (1,566,453) $ (18,141,700) $ (1,296,500) $ (1,473,140) $ (20,273) $ 203,712 $ 1,137,197 $ 2,389,714 Restricted by limitations; must comply with laws, statues and regulations. 2 Common Area ‐ Revenue in this category include bookstore commission, facility rental income and child day care revenue. 3 Approx. $1.5M (since inception) supplemental funding, approved by the Board. Return on Investment (ROI) is approximately 3:1. 4 Activity in this fund is related to International Student Support. 5 Revenue is associated with Saigon Tech 6 Fund Balance is comprised of Settlements from NCAAA Contract & Education Experts Co. 7 In April 2012 the Board approved approx. $4.1M in auxiliary funds for six athletic fields. 3
8.
HOUSTON COMMUNITY COLLEGE SYSTEM Auxiliary Budget By Fund as of December 31, 2013 Student Auxiliary Funds ‐ Committed1 3111 3112 3110 Student Activity Fee Student Athletic Fee Student Vending Commission Committed Fund Balance at 8/31/13 Subtotal Grand Total $ 291,716 $ 841,357
$ 679,397 $ 1,812,469 $ 9,026,196 FY2013 Revenue ‐ 735,901 546,192 1,282,093 Salaries 11,811 56,336 68,146 Benefits 6,482,900 154 12,495 12,649 2,541,995 492,073 Supplies Gen Exp 25,060 181,865 20,305 227,231 284,806 Travel 698 726 1,720 3,144 Marketing Costs ‐ 19,265 22,983 Rental & Leases ‐ 18,184 Contract Services Utilities 2,316 29,607 36,814 68,738 502,064 ‐ Departmental Expenses Instructional & Other Materials 5,000 1,794 30,000 36,794 119,376 2,158,055 ‐ 85,363 Maintenance & Repair Insurance ‐ Risk Mgmt Exemptions and Waivers Transfer ‐ 4,545 140 112 252 280 5,205 5,205 5,205 ‐ 4,095,000 97,787 Capital Outlay Total Expense ‐ 33,074 231,302 157,782 422,159 10,446,979 Contribution to Fund Balance (33,074) 504,599 388,409 859,934 (3,964,079) Net Committed Fund Balance $ 258,641 $ 1,345,956 $ 1,067,806 $ 2,672,403 $ 5,062,117 1 Funds are committed for services related to students 4
9.
Houston Community College Balance Sheet By Fund For Month Ended December 31, 2013 CURRENT & 1 LOAN FUNDS PLANT & BOND 2 FUNDS Total All Funds ASSETS Current Assets: Cash & cash equivalents Restricted cash & cash equivalents Short term Investments Accounts/Other receivable (net) Deferred charges Prepaids Total Current Assets $ 87,956,967 13,636,634
‐ 28,391,825 273,624 104,368 130,363,418 $ 50,435,501 404,430,743 ‐ 1,405,278 ‐ 881,112 457,152,634 $ 138,392,468 418,067,377 ‐ 29,797,103 273,624 985,480 587,516,052 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets ‐ ‐ 13,591,251 ‐ 13,591,251 ‐ 34,290,610 ‐ 823,687,640 857,978,250 ‐ 34,290,610 13,591,251 823,687,640 871,569,501 Total Assets $ 143,954,669 $ 1,315,130,884 $ 1,459,085,553 LIABILITIES Current Liabilities: Accounts payable Accrued liabilities Compensated absences Funds held for others Deferred revenue Notes payable‐current portion Bonds payable‐current portion Capital lease obligations‐current Total Current Liabilities 5,812,209 1,794,181 2,261,499 633,148 1,071,505 ‐ ‐ ‐ 11,572,541 73,909 2,829,943 ‐ 189,209 99,215 7,495,000 18,535,000 ‐ 29,222,277 5,886,118 4,624,125 2,261,499 822,357 1,170,720 7,495,000 18,535,000 ‐ 40,794,818 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities ‐ ‐ ‐ ‐ ‐ ‐ 169,521,887 766,497,828 106,230,726 1,042,250,441 ‐ 169,521,887 766,497,828 106,230,726 1,042,250,441 Total Liabilities $ 11,572,541 $ 1,071,472,718 $ 1,083,045,259 108,357,470 237,031,590 345,389,060 6,626,576 19,686,109 4,338,547 6,626,576 Fund Balance‐ August 31, 2013 Audited Revenues Over Expenditures Unrestricted Restricted Net Investment in Plant 19,686,109 4,338,547 Total Fund Balances, Unaudited $ 132,382,126 $ 243,658,166 $ 376,040,292 Total Liabilities & Fund Balances $ 143,954,668 $ 1,315,130,884 $ 1,459,085,553 1 2 I ncludes Unrestricted, Restricted, Loan & Endowment, Scholarship, Agency and Auxiliary Funds. Includes Unexpended Plant, Retirement of Debt and Investment in Plant Funds. 6
10.
HOUSTON COMMUNITY COLLEGE FY 2013‐14 Adjusted Budget by Colleges as of December 31, 2013 TM CENTRAL NORTH WEST NORTH EAST SOUTH WEST SOUTH EAST COLEMAN EXTENDED LEARNING SYSTEM Grand Total Salaries $ 24,590,269 $ 24,353,509 $ 18,943,306
$ 26,493,612 $ 15,304,563 $ 11,101,016 $ 10,956,952 $ 41,204,998 $ 172,948,225 Employee Benefits 7,278 Supplies & Gen 295,571 384,257 194,854 283,723 268,929 343,533 221,790 4,025,398 6,018,055 Travel 615,855 1,180,961 112,815 108,802 34,031 67,483 53,939 97,092 90,944 Marketing Costs 51,979 47,585 85,322 29,306 77,434 40,823 378,606 947,037 1,658,092 Rentals & Leases 6,810 150,870 1,013,195 532,244 81,484 482,744 26,530 1,584,678 3,878,555 Insurance/Risk Mgmt 794 168 Contracted Services 320,942 310,689 55,877 57,472 118,880 384,245 347,232 23,597,583 25,192,920 Utilities 5,025 Other Departmental Expenses 85,325 45,065 52,801 45,569 127,924 117,930 50,333 1,462,322 1,987,269 Instructional and Other Materials 482,362 305,892 142,574 273,184 61,052 360,595 1,108,692 7,684,287 10,418,638 Maintenance and Repair 138,195 46,884 41,883 90,485 35,172 87,207 176,103 760,316 1,376,245 Transfers/Debt ‐ ‐ ‐ 154 ‐ 18,152,880 18,160,158 ‐ 4,600 362 845,806 5,637,942 1,200,000 ‐ 7,051,550 7,052,666 11,290,217 11,300,204 ‐ ‐ 24,002,604 31,686,352 Budget Commitments/Priority Funding 36,883 29,694 44,640 50,000 49,564 38,813 Capital Outlay 468,847 702,609 79,377 279,431 56,629 59,370 153,995 3,860,767 5,661,025 FY2013 Purchase Order Rolls Grand Total 2,745,496 2,995,090 6,772,578 6,772,578 $ 26,603,095 $ 27,331,830 $ 26,330,402 $ 29,403,025 $ 16,235,570 $ 13,113,368 $ 13,511,177 $ 155,758,566 $ 308,287,033 7
11.
Exemptions & Waivers Thur December 31, 2013 Account FY 2012‐13 Year‐to‐Date End of Year Activity thru Activity 12/31/2012 FY 2013‐14 Year‐to‐Date Activity thru 12/31/2013 Tuition Budget: Adjusted Budget FY 2013‐14, Net Revenues Received: Tuition Waivers & Exemptions: Dual Credit Other Total Waivers & Exemptions Total Tuition Revenue, Net $ 41,453,277 46,926,645 32,578,379 31,073,887
(4,877,897) (1,985,247) (6,863,144) $ 40,063,501 (3,054,450) (1,181,942) (4,236,392) $ 28,341,987 (3,344,899) (1,415,298) (4,760,197) $ 26,313,690 Tuition ‐ Extended Learning Budget: Budget FY 2013‐14, Net $ 6,565,665 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net 8,677,989 3,221,090 3,422,888 (2,277,402) (720,550) (763,706) $ 6,400,587 $ 2,500,540 $ 2,659,182 FY 2012‐13 FY 2013‐14 Exemptions & Waivers Dept of Corrections Dual Credit Waiver Actuals % Year‐to‐Date Year‐to‐Date End of Year Inc/(Dec)YTD Activity thru Activity thru Activity vs. PriorYTD 12/31/2013 12/31/2012 $ 2,277,402 $ 720,550 $ 763,706 5.99% 4,877,897 3,054,450 3,344,899 9.51% Other: Employee Fee Exemptions Firemen Hazelwood Deaf & Blind High Ranking Hi SCH Grad Child of Disabled Vet ETC Emp of State Coll & Univ Nonres Teach/Research Asst Nonres Competitive Scholar Senior Citizens Misc Tuition/Fees Waivers Refugee Waiver Foster Children‐Resident Undocumented Students TX Tomorrow Waiver Surviving Spouse/Children Peace Officer Exemption Stipends Total Other Exemptions Grand Total Exemptions & Waivers 70,071 39,745 25,475 16,963 1,266,190 713,929 258,017 190,236 2,418 1,271 1,686 6,165 319 1,062 10,443 6,107 2,301 1,062 15,857 9,584 ‐ ‐ ‐ (162) 304,145 187,857 ‐ ‐ ‐ ‐ ‐ ‐ 14,275 8,123 14,050 ‐ 1,985,247 1,181,942 $ 9,140,546 $ 4,956,942 8 43,069 9,717 998,880 137,341 558 ‐ ‐ 4,337 8,514 10,531 576 183 185,809 9,237 3,708 2,119 719 ‐ 1,415,298 $ 5,523,903 8.36% ‐42.72% 39.91% ‐27.80% ‐56.10% ‐100.00% 0.00% ‐28.98% 701.69% 9.88% 0.00% ‐212.96% ‐1.09% 0.00% 0.00% 0.00% ‐91.15% 0.00% 19.74% 11.44%
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