1. Financial Statements
For the Period
September 1, 2012 ‐ July 31, 2013
For the Meeting of the Board of Trustees ‐ August 8, 2013
for
Houston Community College System
&
Houston Community College Public Facility Corporation

2. Table of Contents
For the Period September 1, 2012 ‐ July 31, 2013
For the Meeting of the Board of Trustees
Houston Community College System
Memorandum
Management Discussion & Analysis
Summary
HCCS Unrestricted Revenue & Expenditures
Exemptions & Waivers Detail
1
4
Fund Balances
Balance Sheet By Fund
Adjusted Budgets by Division
Actual YTD by College
Cash Flow Analysis
Contact Hours Reimbursement
Enrollment Data
5
6
6
7
12
13
Charts
Revenue & Expenditure YTD thru July 31, 2013
Revenue and Expenditures with Trendlines
Revenue Source Comparison By Year
Expenditure Source Comparison By Year
14
15
16
17
Designated Funds
Budget Summary / Cash Position
18
Capital Projects &
Unexpended
Unexpended Plant Fund Projects
2004 CIP Projects
2013 CIP Projects
CIP Footnotes
CIP Residual Funds
19
20
26
31
32
Plant Fund
Maintenance Tax Notes 2006 (Central Utility Plant Project)
Maintenance Tax Notes/Sr. Lien Bonds 2008
Maintenance Tax Notes 2010
Maintenance Tax Notes 2011
33
34
36
37
Bonds/Notes
Schedule of Bonds & Maintenance Tax Notes
39
Auxiliary
Sources and Uses of Auxiliary Funds
41
Restricted Funds
Grants, Contracts and Student Aid
43
Position Control
2013 Positions
50
Pos. Control Charts
FTE (Full‐Time Equivalent) Monthly Comparison
Duplicated Headcount Monthly Comparison
Unduplicated Headcount Monthly Comparison
57
66
67

3. Table of Contents
For the Period September 1, 2012 ‐ July 31, 2013
For the Meeting of the Board of Trustees
Houston Community College ‐ Public Facility Corporation
Statement of Net Assets
Statement of Cash Flows (Cash Basis‐ Interim Period)
Public Safety Institute
Westgate
Hayes Road ‐ Alief Project
Northline Mall Project
PFC 1
PFC 2
PFC 3
PFC 4
PFC 5
PFC 6

4. MEMORANDUM
To:
Houston Community College System
Board of Trustees
From:
Renee Byas, Acting Chancellor
Date:
August 7, 2013
Re:
Financial Report for Month Ended July 31, 2013
Enclosed please find the preliminary financial reports for the month ending
July 31, 2013 for your review. The financial report is an internal
management report submitted to the Board of Trustees to compare actual
financial activities to the approved budgets, strategic priorities, and financial
policies for the reported fiscal year.
Operating Fund net revenue through July 31, 2013 is $281,855,493 which is
1.1% below last year. Expenditures year‐to‐date total $243,561,714 which is
0.2% less than the same time last year, for a net of $38,293,779.
The reserves for the month of July 2013 are $60,228,918 or 20.7% of
revenues (see page III). Thus, we continue to project a healthy fiscal strength
for the college.

5. Managements Discussion and Analysis
Thru July 31, 2013
Total revenues and expenditures by expense type for the Operating Fund for 2012‐2013 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 $63,495,699, 0.4% below last year. Total appropriations
received are expected to be $70,014,007. This amount was reduced by $218,031 due to a formula reallocation
to align with the Legislative Budget Board data and methodology.

Ad Valorem Tax collections totaled $104,405,862 year‐to‐date. The year‐to‐date total is 0.1% above last year.
The proportion of tax revenue applied to operations decreased this year due to the increase in tax revenue
applied to debt service. However, this decrease in tax revenue to operations is offset by the increase in tax
revenue due to increases in property valuations. We project total tax revenue for the fiscal year will be
$105,811,761.

Tuition and Fees net revenue year to date totaled $105,229,822 which is 3.3% lower than the same time last
year. Enrollment numbers for Fall 2012 declined 6.5% compared to last year, namely due to a 10% decline in
international students compared to last year, Spring enrollment remained flat at 0.3% above the previous year
and Summer enrollment shows a 6.6% decrease compared to the previous year. We are projecting tuition and
fees revenue to be $105,370,959.

Tuition & Fee‐Extended Learning receipts totaled $6,241,171 year to date, 0.74% above last year. Total tuition
and fees‐Extended Learning at fiscal year end are expected to be $6,287,729.
Total revenue collections, net of exemptions and waivers, totaled $281,855,493 year‐to‐date. This is a 1.1%
decrease below last year.
Expenditures

Total Salaries are $148,766,993 year‐to‐date, 2.6% above the previous year, namely due to the 2% salary
increases. Total salaries at year end are expected to be $163,283,858.

Benefits costs totaled $14,751,325 year‐to‐date, 20% 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. Total
benefits at fiscal year end are expected to be $18,152,880.

Rental and Leases expenses totaled $2,159,748 year‐to‐date, which is 48.8% below the previous year. The
decrease is due to the completion of IT projects. Total expenses at year end are projected to be $2,831,514.

Insurance/Risk Management payments totaled $6,519,897 year‐to‐date, 7.1% above last year. The increase is
due to an increase in insurance premiums. Total expenses for the year are expected to be within budget at
$6,871,709.

Contract Services expense totaled $18,327,458 year‐to‐date, 10% above last year. The increase is mainly due to
IT hiring temporary personnel for projects, additional security staff at the District and using contract interpreters
to fill the personnel shortages. Fiscal year end expenses are projected to be $24,368,462.

Utilities costs totaled $7,063,294 year‐to‐date. We will continue to monitor these costs. Total utilities cost at
fiscal year end is projected to $8,490,022.
i

6. Managements Discussion and Analysis
Thru July 31, 2013

Instructional and Other Materials expenses totaled $5,448,881 year‐to‐date, which is 29% above last year.
COMPASS Internet Units, TCCTA Adobe Master Collection and additional support for Moodlerooms, Inc
contributed to the increase. Expenses in this area are projected to be $9,485,879.

Capital Outlay expenses totaled $3,080,913 year‐to‐date. Expenditures are projected to $6,479,509.

Transfers/Debt activities totaled $28,330,519 year‐to‐date, a 28.2% decrease compared to last year. The
decrease is due to a transfer in FY2012 to purchase the Westheimer/Eldridge land. Items in this expense
category include all student revenue bond payments, transfers for scholarship matching funds, and transfers to
the Unexpended Plant Fund. Total expenses are expected to be $35,304,211.
Total operating fund expenditures year‐to‐date total $243,561,714, a 0.2% decrease below last year.

Budget Priorities funding allocated for the year are detailed below through July 31, 2013.
Contingency/Budget Priority Funding
$ 11,372,376
Expense:
Position Management
6,095,773
Capital Outlay & Equipment
305,625
Other
Total Contingency/Budget Priorities
3,823,632
10,225,030
$ 1,147,346
Grants

The college has received $1,243,264 in new grant awards since the beginning of the current fiscal year.

Budget expenditures for grant‐funded projects so far this year total $14,721,637.
Total grant awards (federal, state & private) year‐to‐date total, $46,486,081.
Unexpended Plant Fund

Cash Position ‐ The use of the Unexpended Plant Fund Excluding 2004 CIP for deferred maintenance projects was
discontinued in FY 2009. All deferred maintenance expense is captured in the operating account. See page 18
for prior year encumbrances.

Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition
projects for a budget of $47,180,067. Funds for these projects are 100% committed. See page 19 for more
details.

The 2004 CIP budgets are $263,779,995 and are 100% committed. The spending categories in the schedule have
now been revised for more ease of reference to the Board approved budget. Please see page 20 for the
summary and pages 21 through 25 for details.

The 2013 CIP budgets are $425,137,284 and are 2.6% committed to‐date. Please see page 26 for the summary
and pages 27 through 30 for details.

The Maintenance Tax Note 2006 tracks the financial progress of the Central Utility Plant. Commitments year‐to‐
date total $12.5 million, 99.87% of budget. See page 33 for the details.
ii

7. Managements Discussion and Analysis
Thru July 31, 2013
Public Facility Corporation
The Public Facility Corporation tracks the progress of the PFC ‐ Public Safety Institute, Katy Campus (Westgate),
Alief and Northline Mall deferred maintenance, new construction and renovation projects. Expenditures year‐to‐
date total $100.8 million, 98.7% of budget. See pages PFC 1‐6 for details.

Balance Sheet – Operating Fund

Cash and Investments
Cash
Investments
Total

July 2013
July 2012
$ 95,843,934
18,781,770
$
114,625,704
$ 78,064,707
7,984,305
$ 86,049,012
Fund Balance
Audited Fund Balance, August 31, 2012
Projected Revenue @ 08/31/2013
Total Projected Revenue
$
66,664,585
290,517,678
$
357,182,263
Projected Expenses @ 08/31/2013
FY 2012 Purchase Order Roll
Total Projected Expenses @ 08/31/2013
$
286,369,094
2,395,994
$
288,765,088
Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses)
$
68,417,175
Required Reserve for FY 2013 (11% Projected Revenues)
$
31,956,945
Added Reserves
$
36,460,230
Additional Expenditures Funded From Reserves:
Reimbursement to State for Insurance
Lump Sum Bonus
Total Expenses Paid From Reserves
Budget
(8,100,000)
(1,800,000)
$
(9,900,000)
Added Reserves
Required Reserve for FY 2013 (11% Projected Revenues)
Current Reserves
% of Total Operating Revenue
Expense to Date
‐
1,711,743
$ 1,711,743
Balance
(8,100,000)
(88,257)
(8,188,257)
$
28,271,973
$
31,956,945
$
60,228,918
20.7%
The projected reserves at July 31, 2013 of $60,228,918 is an estimate at this time and represents 20.7% of expected
general fund revenue for this fiscal year, which is within our financial stability policy requiring us to maintain a fund
balance of 9% ‐11% of general fund revenues as of August 31.
iii

8. HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures HCCS CURRENT UNRESTRICTED
YTD Adjusted Budget
REVENUES
State Appropriations
Ad Valorem Taxes
Tuition, Net
Fees
Other Local Income*
Tuition & Fee, Net
‐‐ Extended Learning
Grant Revenue
YTD Actuals Thru
July 31, 2013
YTD Actuals Thru
July 31, 2012
Actuals %
2012‐2013 Inc/(Dec) Inc/(Dec)YTD vs.
PriorYTD
vs. 2011‐2012
Projected Actuals
2012‐2013
Projected 2012‐2013 Projected 2012‐
2013 Inc/(Dec) vs.
Inc/(Dec) vs. Adj
Adj Budget %
Budget
$ 70,232,038 $ 63,495,699 $ 63,779,106 $ (283,407)
102,195,871 104,405,862 104,341,537 64,325
43,067,676 40,158,942 41,978,987 (1,820,045)
71,520,739 65,070,880 66,790,991 (1,720,111)
2,517,960 2,020,706 1,399,374 621,332
6,188,581 6,241,171 6,195,087
46,084
‐0.44%
0.06%
‐4.34%
‐2.58%
44.40%
0.74%
$ 70,014,007 $ (218,031)
105,811,761 3,615,890
40,216,106 (2,851,570)
65,154,853 (6,365,886)
2,517,960 ‐
6,287,729 99,148
‐0.31%
3.54%
‐6.62%
‐8.90%
0.00%
1.60%
434,410 462,232 462,356 (124)
281,855,493 284,947,439 (3,091,946)
‐0.03% 515,262 80,852
‐1.09% $ 290,517,678 $ (5,639,597)
18.61%
‐1.90%
Total Revenues 296,157,275
1
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Expenses
REVENUES H/(L) Vs EXPENSES
53,987,382
31,277,914
4,830,690
858,739
66,155,644
10,180,997
167,291,366
18,152,880
6,123,125
1,064,640
1,766,634
2,831,514
6,872,206
24,368,462
12,899,947
2,082,970
9,485,879
1,537,173
35,304,211
(4,802,111)
11,178,379
296,157,275
0
50,991,693 49,784,819 1,206,874
27,138,113 26,787,552 350,561
4,393,852 5,417,691 (1,023,839)
555,892 508,023 47,870
59,195,927 56,076,984 3,118,943
6,491,516 6,432,874 58,642
148,766,993 145,007,943 3,759,051
14,751,325 12,295,929 2,455,396
4,660,200 4,398,092 262,109
777,330 696,397 80,932
1,299,364 936,196 363,168
2,159,748 4,214,401 (2,054,653)
6,519,897 6,088,158 431,739
18,327,458 16,631,834 1,695,623
7,063,294 6,556,434 506,860
1,697,014 1,243,446 453,568
5,448,881 4,225,807 1,223,075
678,779 671,517 7,262
28,330,519 39,467,200 (11,136,682)
‐ ‐
‐
3,080,913 1,567,921 1,512,992
243,561,714 244,001,274 (439,560)
38,293,779 40,946,165 (2,652,386)
* Includes interest & dividends income, fines & penalties and parking fines
2.42%
1.31%
‐18.90%
9.42%
5.56%
0.91%
2.59%
19.97%
5.96%
11.62%
38.79%
‐48.75%
7.09%
10.20%
7.73%
36.48%
28.94%
1.08%
‐28.22%
0.00%
96.50%
‐0.18%
53,987,382 ‐
31,212,804 (65,110)
4,731,891 (98,799)
852,907 (5,832)
64,928,910 (1,226,734)
7,569,964 (2,611,033)
163,283,858 (4,007,508)
18,152,880 ‐
5,416,838 (706,287)
1,030,126 (34,514)
1,466,130 (300,504)
2,831,514 ‐
6,871,709 (497)
24,368,462 ‐
8,490,022 (4,409,925)
1,863,291 (219,679)
9,485,879 ‐
1,324,665 (212,508)
35,304,211 ‐
‐ 4,802,111
6,479,509 (4,698,870)
286,369,094 (9,788,181)
4,148,584 4,148,584
0.00%
‐0.21%
‐2.05%
‐0.68%
‐1.85%
‐25.65%
‐2.40%
0.00%
‐11.53%
‐3.24%
‐17.01%
0.00%
‐0.01%
0.00%
‐34.19%
‐10.55%
0.00%
‐13.82%
0.00%
‐100.00%
‐42.04%
‐3.31%

9. HOUSTON COMMUNITY COLLEGE
Projected Revenues & Expenditures as of July 31, 2013
Revenue
1% 2%
State Appropriations
Ad Valorem Taxes
0%
Tuition, Net
24%
23%
Fees
Other Local Income
14%
Tuition & Fee, Net
‐‐ Extended Learning
Grant Revenue
36%
State
Appropriations
Ad Valorem Taxes
Tuition, Net
Other Local
Income
Fees
Extended
Learning
Grant Revenue
Total Projected
Revenue
70,014,007 105,811,761
40,216,106 65,154,853 2,517,960 6,287,729 515,262
290,517,678
24.1%
36.4%
13.8%
22.4%
0.9%
2.2%
0.2%
Expenses
Salaries
12%
Employee Benefits
24%
57%
General & Admin.
Expenses
7%
Transfers/Debt
Salaries
Employee Benefits
General & Admin.
Expenses
Transfers/Debt
Total Projected
Expenses
163,283,858
18,152,880 69,628,145 35,304,211
286,369,094
57%
6%
24%
2
12%

10. HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues and Expenditures & Encumbrances HCCS CURRENT UNRESTRICTED
Approved Budget
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
3
53,987,382
31,277,914
4,830,690
858,739
66,155,644
10,180,997
167,291,366
Employee Benefits
18,152,880
Supplies Gen Exp
6,123,125
Travel
1,064,640
Marketing Costs
1,766,634
Rental & Leases
2,831,514
Insurance/Risk Mgmt
6,872,206
Contract Services
24,368,462
Utilities
12,899,947
Other Departmental Expenses
2,082,970
Instructional & Other Materials
9,485,879
Maintenance & Repair
1,537,173
Transfers/Debt
35,304,211
Contingency
(4,802,111)
Capital Outlay
11,178,379
Total Expenses 296,157,275
Adjusted Budget
YTD Actuals Thru
July 31, 2013
Total Actuals &
Encumbrances Thru Encumbrances Thru
July 31, 2013
July 31, 2013
Balance as of July
31, 2013
53,987,382 50,991,693 1,193,923 52,185,616 1,801,766
31,212,804 27,138,113 1,062,574 28,200,687 3,012,117
4,731,891 4,393,852 218,649 4,612,500
119,391
852,907 555,892 108,285 664,178
188,729
64,928,910 59,195,927 3,885,411 63,081,338 1,847,572
7,569,964 6,491,516 1,527,556 8,019,072 (449,108)
163,283,858
148,766,993 7,996,398
156,763,392 6,520,466
18,152,880 14,751,325 1,872 14,753,197 3,399,683
5,416,838 4,660,200 756,638 5,416,838 (0)
1,030,126 777,330 400 777,730
252,396
1,466,130 1,299,364 143,365 1,442,729 23,401
2,831,514 2,159,748 107,565 2,267,313
564,201
6,871,709 6,519,897 ‐ 6,519,897
351,812
24,368,462 18,327,458 4,035,250 22,362,707 2,005,755
8,490,022 7,063,294 41,847 7,105,141 1,384,881
1,863,291 1,697,014 166,277 1,863,291 0
9,485,879 5,448,881 2,508,788 7,957,670 1,528,209
1,324,665 678,779 645,887 1,324,665 (0)
35,304,211 28,330,519 ‐ 28,330,519 6,973,692
‐ ‐
‐ ‐
6,479,509 3,080,913 3,398,596 6,479,509 0
286,369,094 243,561,714 19,802,884 263,364,598 23,004,496
YTD Actuals Thru
July 31, 2012
Actuals &
Total Actuals &
Encumbrances %
Encumbrances Thru Encumbrances Thru 2012‐2013 Inc/(Dec) Inc/(Dec)YTD vs.
July 31, 2012
vs. 2011‐2012
July 31, 2012
PriorYTD
49,784,819 2,114,695 51,899,514 286,102
26,787,552 1,282,612 28,070,164 130,523
5,417,691 317,483 5,735,174 (1,122,673)
508,023 111,516 619,539 44,639
56,076,984 4,917,579 60,994,563 2,086,775
6,432,874 1,243,784 7,676,658 342,414
145,007,943 9,987,670 154,995,612 1,767,779
12,295,929 6,173 12,302,101 2,451,096
4,398,092 571,212 4,969,304 447,534
696,397 2,342 698,740 78,990
936,196 169,801 1,105,997 336,732
4,214,401 210,309 4,424,710 (2,157,397)
6,088,158 ‐ 6,088,158 431,739
16,631,834 2,422,584 19,054,418 3,308,289
6,556,434 48,000 6,604,434 500,708
1,243,446 61,756 1,305,202 558,089
4,225,807 389,067 4,614,874 3,342,796
671,517 623,457 1,294,974 29,691
39,467,200 ‐ 39,467,200 (11,136,682)
‐
‐ ‐
1,567,921 1,300,098 2,868,019 3,611,489
244,001,274 15,792,470 259,793,744 3,570,854
0.55%
0.46%
‐19.58%
7.21%
3.42%
4.46%
1.14%
19.92%
9.01%
11.30%
30.45%
‐48.76%
7.09%
17.36%
7.58%
42.76%
72.44%
2.29%
‐28.22%
0.00%
125.92%
1.37%

11. Exemptions & Waivers
Thur July 31, 2013
FY 2011‐12
Account
End of Year
Activity
Year‐to‐Date
Activity thru
7/31/2012
FY 2012‐13
Year‐to‐Date
Activity thru
7/31/2013
Tuition
Budget:
Adjusted Budget FY 2012‐13
Exemptions & Waivers
Adjusted Budget FY 2012‐13, Net
Revenues Received:
Tuition
Waivers & Exemptions:
Dual Credit
Other
Total Waivers & Exemptions
Total Tuition Revenue, Net
$ 43,067,676
(6,798,328)
$ 36,269,348
48,824,432 48,860,870 46,957,270
(5,170,736)
(1,693,502)
(6,864,238)
$ 41,960,194
(5,193,934)
(1,687,950)
(6,881,884)
$ 41,978,986
(4,819,811)
(1,978,517)
(6,798,328)
$ 40,158,942
Tuition ‐ Extended Learning
Budget:
Budget FY 2012‐13
Exemptions & Waivers
Budget FY 2012‐13, Net
$ 6,188,581
(2,150,277)
$ 4,038,304
Revenues Received:
Tuition
Waivers & Exemptions:
Corrections
Total EL Tuition Revenue, Net
8,853,381 8,520,067 8,391,448
(2,612,080) (2,324,980) (2,150,277)
$ 6,241,301 $ 6,195,087 $ 6,241,171
Note: As of December 31, 2008, the financial statements reflect all expenses incurred for Exemptions and Waivers as net of
tuition and fee revenue. Prior to this date Exemptions & Waivers were shown as an expenditure and revenue was shown as
gross revenue.
Exemptions & Waivers
Dept of Corrections
Dual Credit Waiver
$ 2,612,080 $ 2,324,980 $ 2,150,277
5,170,736 5,193,934 4,819,811
Other:
Employee Fee Exemptions
Firemen
Hazelwood
Deaf & Blind
High Ranking Hi SCH Grad
Child of Disabled Vet ETC
Nonres Military Per & Dep
Emp of State Coll & Univ
Nonres Teach/Research Asst
Nonres Competitive Scholar
Senior Citizens
Scholarship Distribution
Apprenticeship Waivers
Special Fees Waiver HFD
A VISA Waiver (Non‐Alien Waiver)
Refugee Waiver
Foster Children‐Resident
Fire Academy Waiver
Undocumented Students
TX Tomorrow Waiver
Peace Officer Exemption
Stipends
Total Other Exemptions
Grand Total Exemptions & Waivers
84,810
42,521
906,036
309,603
868
431
2,390
‐
13,905
‐
18,730
1,450
(28)
117
1,110
(1,554)
294,543
157
2,171
2,874
13,368
‐
1,693,502
$ 9,476,318
4
84,690
42,521
904,271
309,615
868
431
2,390
‐
13,905
‐
18,447
1,450
(28)
117
1,110
(1,110)
290,703
157
2,171
2,874
13,368
‐
1,687,950
$ 9,206,864
69,971
25,475
1,262,519
257,751
2,418
1,686
‐
319
10,443
2,301
15,702
‐
(38)
‐
‐
(162)
305,407
‐
‐
‐
14,275
10,450
1,978,517
$ 8,948,605

12. Houston Community College
Balance Sheet By Fund
For Month Ended July 31, 2013
CURRENT & LOAN FUNDS
PLANT & BOND FUNDS
Retirement of
Investment in
Debt
Plant
Unrestricted
Auxiliary
Restricted
Total
Unexpended
Plant Renewal
Total
Consolidation &
Elimination
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
$ 95,843,934
‐
‐
23,194,293
1,180,131
24,765
120,243,123
$ 8,873,274
‐
‐
1,190,438
393,022
5,058
10,461,792
$ ‐
12,830,909
‐
2,478,998
10,896
‐
15,320,803
$ 104,717,208
12,830,909
‐
26,863,729
1,584,049
29,823
146,025,718
$ 3,727,350
470,230,704
‐
‐
‐
881,382
474,839,436
16,001,802
27,240,704
‐
585,577
‐
‐
43,828,083
$ ‐
‐
‐
‐
‐
‐
‐
$ 19,729,152
497,471,408
‐
585,577
‐
881,382
518,667,519
$ ‐
‐
‐
‐
‐
‐
‐
$ 124,446,360
510,302,317
‐
27,449,306
1,584,049
911,205
664,693,237
Non‐current Assets:
Deferred charges, net
Restricted long‐term investments
Long‐term investments
Capital Assets, net
Total Non‐current Assets
‐
‐
18,781,770
‐
18,781,770
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
18,781,770
‐
18,781,770
‐
32,004,457
‐
102,951,981
134,956,438
‐
2,456,907
‐
‐
2,456,907
‐
‐
‐
666,951,500
666,951,500
‐
34,461,364
‐
769,903,481
804,364,845
‐
‐
‐
‐
‐
‐
34,461,364
18,781,770
769,903,481
823,146,615
Total Assets
$ 139,024,893
$ 10,461,792
$ 15,320,803
$ 164,807,488
$ 609,795,874
$ 46,284,990
$ 666,951,500
$ 1,323,032,364
$ ‐
$ 1,487,839,852
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
7,865,774
174,310
2,351,464
‐
20,571,984
‐
‐
‐
30,963,532
233,291
‐
‐
107,889
609,907
‐
‐
‐
$ 951,087
1,099,291
24,809
‐
520,271
745,439
‐
‐
‐
2,389,810
9,198,356
199,119
2,351,464
628,160
21,927,330
‐
‐
‐
34,304,429
336,442
2,719
‐
189,209
1,599,275
‐
‐
‐
2,127,645
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
(1,600,060)
‐
‐
‐
(1,600,060)
336,442
2,719
‐
189,209
(785)
‐
‐
‐
527,585
‐
‐
‐
‐
‐
‐
‐
‐
‐
9,534,798
201,838
2,351,464
817,369
21,926,545
‐
‐
‐
34,832,014
Non‐current Liabilities:
Deposits
Notes payable
Bonds payable
Capital lease obligations
Total Non‐current Liabilities
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
139,850,892
465,221,463
‐
605,072,355
‐
‐
27,838,473
‐
27,838,473
‐
37,761,145
294,379,496
104,429,832
436,570,472
‐
177,612,037
787,439,431
104,429,832
1,069,481,300
‐
‐
‐
‐
‐
‐
177,612,037
787,439,431
104,429,832
1,069,481,300
Total Liabilities
$ 30,963,532
$ 951,087
$ 2,389,810
$ 34,304,429
$ 607,200,000
$ 27,838,473
$ 434,970,412
$ 1,070,008,885
$ ‐
$ 1,104,313,311
66,664,585
11,747,296
9,080,325
87,492,206
3,738,684
10,061,216
235,429,798
249,229,698
‐
336,721,904
41,396,777
(2,236,591)
3,850,668
39,160,186
3,850,668
5
Fund Balance‐
August 31, 2012 Audited
Revenues Over Expenditures
Unrestricted
Restricted
Net Investment in Plant
Total Fund Balances
Total Liabilities & Fund Balances
$ 108,061,362
$ 9,510,705
$ 12,930,993
$ 139,024,894
$ 10,461,792
$ 15,320,803
39,160,186
3,850,668
3,793,784
(1,142,808)
8,385,302
(3,448,710)
3,793,784
$ 130,503,060
$ 2,595,876
$ 18,446,518
$ 231,981,088
$ 253,023,482
$ ‐
$ 383,526,542
$ 164,807,489
$ 609,795,874
$ 46,284,991
$ 666,951,500
$ 1,323,032,367
$ ‐
$ 1,487,839,852

13. HOUSTON COMMUNITY COLLEGE
2012‐2013 Expenditures
YTD Adjusted Budget by Division
% of
Adjusted
Budget
INSTRUC‐
TION
INFO
TECH
STUDENT
SUCCESS
SYSTEM
HCCS
298,180
734,509
344,733
24,373
4,459,620
346,124
6,207,539
‐
233,604
115,467
‐
3,738
‐
153,483
‐
206,286
1,050,421
6,460
‐
‐
12,945
7,989,943
‐
‐
‐
‐
6,751,801
207,010
6,958,811
‐
347,149
71,905
2,000
23,760
676
2,931,844
1,400,000
230,771
5,297,020
13,234
‐
‐
1,462,738
18,739,908
‐
‐
86,986
92,536
4,363,568
418,130
4,961,220
‐
(28,606)
37,256
‐
2,486
‐
56,383
‐
275,759
260,273
2,614
494,389
6,202
56,016
6,123,992
‐
‐
‐
‐
‐
‐
‐
18,152,876
1,780,545
‐
‐
‐
6,870,393
6,183,813
9,904,207
411,216
‐
2,519
27,169,796
(4,897,655)
4,114,236
69,691,946
53,987,382
31,277,914
4,830,690
858,739
66,155,644
10,180,997
167,291,366
18,152,880
6,123,125
1,064,640
1,766,634
2,831,514
6,872,206
24,368,462
12,899,947
2,082,970
9,485,879
1,537,173
35,304,211
(4,802,111)
11,178,379
296,157,275
INSTRUC‐
TION
INFO
TECH
STUDENT
SUCCESS
SYSTEM
HCCS
148,745
370,730
333,874
3,279
4,030,539
173,918
5,061,085
‐
200,548
92,759
‐
2,234
‐
110,659
‐
169,684
628,129
6,459
‐
‐
6,160
6,277,718
‐
‐
‐
‐
5,954,840
115,978
6,070,819
‐
159,877
42,173
‐
17,347
‐
1,619,200
1,125,248
144,099
2,658,052
8,394
‐
‐
566,844
12,412,053
‐
‐
74,312
30,354
3,944,599
184,404
4,233,669
‐
122,594
27,344
‐
2,415
‐
49,548
‐
181,745
236,395
2,198
494,389
‐
386
5,350,683
‐
‐
‐
‐
‐
‐
‐
14,751,322
1,477,690
‐
‐
‐
6,519,144
5,006,820
5,339,103
401,481
‐
‐
20,201,510
‐
‐
53,697,069
50,991,693
27,138,113
4,393,852
555,892
59,195,927
6,491,516
148,766,993
14,751,325
4,660,200
777,330
1,299,364
2,159,748
6,519,897
18,327,458
7,063,294
1,697,014
5,448,881
678,779
28,330,519
‐
3,080,913
243,561,714
20.94%
11.14%
1.80%
0.23%
24.30%
2.67%
61.08%
6.06%
1.91%
0.32%
0.53%
0.89%
2.68%
7.52%
2.90%
0.70%
2.24%
0.28%
11.63%
0.00%
1.26%
100.00%
88.16%
88.74%
89.76%
90.91%
88.54%
83.35%
81.42%
77.33%
77.20%
0.00%
78.57%
66.23%
87.37%
77.05%
82.24%
2,685,943 2,630,554 1,786,220 2,237,276 2,418,999 1,536,560
8,392,914 ‐
1,712,225 6,327,855 773,309 15,994,877 52,595,561
3,069,451
3,029,377
100.00%
CENTRAL
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Budget
INSTITU‐
TIONAL
DEPUTY CHAN‐ EFFECTIVE‐
NESS*
CELLOR
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST
10,363,292
4,799,369
936,418
95,927
5,724,016
1,942,575
23,861,597
‐
361,979
92,592
43,979
31,920
794
269,304
3,331
40,065
492,070
143,433
‐
50
579,366
25,920,480
10,323,252
6,308,299
1,133,600
194,185
4,684,151
1,669,471
24,312,958
‐
407,181
116,844
47,528
127,089
245
282,236
‐
46,820
343,476
48,060
845,619
3,854
325,007
26,906,917
7,506,187
4,115,361
942,795
119,380
4,879,110
788,382
18,351,215
‐
226,699
30,428
56,696
1,310,622
‐
40,260
4,600
42,491
168,636
56,993
5,636,142
12,500
297,973
26,235,255
12,224,453
5,771,364
768,653
214,206
5,759,968
1,595,118
26,333,762
4
328,232
51,327
39,443
540,876
98
26,707
‐
28,721
285,643
24,563
1,155,001
‐
118,059
28,932,436
4,948,893
3,851,946
529,552
83,152
3,908,827
1,197,805
14,520,175
‐
288,341
29,915
79,482
41,484
‐
177,893
‐
41,488
95,494
21,372
‐
11,632
275,868
15,583,144
COLEMAN
EXTENDED
LEARNING
CHAN‐
CELLOR
5,961,943
2,033,783
85,066
34,980
2,426,599
389,771
10,932,142
‐
347,473
123,558
32,472
483,719
‐
343,590
‐
130,696
357,808
83,949
‐
5,860
592,573
13,433,840
2,358,182
3,662,833
2,887
‐
3,799,680
795,822
10,619,404
‐
253,016
93,526
405,734
28,952
‐
363,063
‐
52,742
997,675
159,700
‐
‐
44,634
13,018,446
‐
‐
‐
‐
4,587,175
282,854
4,870,029
‐
380,601
159,329
171,085
59,022
‐
535,819
‐
388,668
113,714
1,265
‐
35,000
62,350
6,776,882
3,000
450
‐
‐
14,811,129
547,935
15,362,514
‐
1,196,911
142,493
888,215
177,846
‐
13,004,067
1,587,809
187,247
23,649
973,011
3,264
20,446
3,236,614
36,804,086
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
18.23%
10.56%
1.63%
0.29%
22.34%
3.44%
56.49%
6.13%
2.07%
0.36%
0.60%
0.96%
2.32%
8.23%
4.36%
0.70%
3.20%
0.52%
11.92%
‐1.62%
3.77%
100.00%
6
YTD Actuals by Division
CENTRAL
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Expense
% of Adjusted
Budget by Division
Remaining Balance
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST
COLEMAN
EXTENDED
LEARNING
CHAN‐
CELLOR
9,884,791
4,240,049
867,672
57,569
5,150,398
1,117,465
21,317,944
‐
230,917
53,782
26,753
31,898
509
177,084
3,330
33,207
393,581
49,193
‐
‐
532,830
22,851,029
9,805,240
5,598,686
978,073
141,587
4,159,543
1,152,832
21,835,961
‐
300,435
100,915
41,966
64,052
245
154,412
‐
37,807
291,556
18,437
845,382
‐
186,371
23,877,540
6,962,205
3,536,382
854,409
113,094
4,257,319
628,299
16,351,709
‐
196,355
23,239
49,689
904,100
‐
37,433
3,200
34,130
125,458
33,508
5,634,237
‐
156,252
23,549,312
11,635,232
5,141,864
707,054
153,545
5,190,498
1,062,641
23,890,835
3
244,506
41,300
35,483
503,073
‐
25,565
‐
21,090
266,966
17,563
1,155,000
‐
100,496
26,301,882
4,712,386
3,598,783
499,402
36,363
3,527,340
818,808
13,193,082
‐
197,496
22,898
43,339
32,380
‐
106,452
‐
28,652
64,351
7,408
‐
‐
100,867
13,796,924
5,573,648
1,645,692
76,168
20,101
2,202,609
241,605
9,759,822
‐
210,877
87,277
28,485
386,624
‐
294,402
‐
104,265
202,839
37,079
‐
‐
84,895
11,196,564
2,266,522
3,005,478
2,886
‐
3,449,942
586,057
9,310,884
‐
198,730
61,768
169,345
12,995
‐
93,797
‐
40,914
569,729
109,937
‐
‐
31,348
10,599,447
‐
‐
‐
‐
3,970,750
124,686
4,095,436
‐
279,535
141,668
135,006
38,145
‐
176,439
‐
343,316
‐
724
‐
‐
30,053
5,240,322
*As of June 2013 Institutional Effectiveness is combine with Instruction
INSTITU‐
TIONAL
DEPUTY CHAN‐ EFFECTIVE‐
NESS*
CELLOR
2,925
450
‐
‐
13,357,550
284,822
13,645,747
‐
840,641
82,205
769,298
164,484
‐
10,475,646
592,412
156,621
11,827
387,879
‐
‐
1,284,412
28,411,172
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
% of
Actuals

14. Houston Community College
Cash Flow Analysis ‐ Monthly Percentage of Budget Used
FY2013 vs. FY2012
Oct.
Nov.
Dec.
Jan.
Feb.
Mar.
Apr.
May
June
July
Central FY2013
Sept.
8.77%
17.29%
26.04%
33.04%
39.26%
47.17%
57.14%
65.82%
73.39%
80.26%
88.16%
FY2012
8.89%
17.89%
27.03%
35.01%
41.49%
49.28%
58.01%
66.97%
74.34%
81.43%
88.98%
Northwest FY2013
8.26%
17.69%
26.42%
33.44%
38.94%
47.07%
55.52%
66.24%
73.83%
80.69%
8.55%
18.72%
27.39%
33.69%
38.31%
46.70%
55.31%
66.77%
74.43%
81.57%
89.43%
Northeast FY2013
6.80%
19.95%
27.15%
32.73%
37.67%
43.91%
50.45%
72.27%
78.06%
83.73%
89.76%
FY2012
6.70%
20.76%
27.75%
33.82%
40.16%
46.70%
53.35%
76.04%
82.19%
88.46%
94.27%
94.59%
88.74%
FY2012
Aug.
Southwest FY2013
8.59%
19.46%
28.35%
35.52%
42.81%
50.66%
58.75%
69.07%
76.64%
83.33%
8.58%
19.19%
28.11%
36.68%
43.63%
50.96%
58.38%
71.97%
79.03%
85.23%
92.21%
Southeast FY2013
FY2012
7.94%
16.74%
25.87%
33.20%
39.17%
47.32%
56.36%
65.24%
73.23%
80.28%
88.54%
8.68%
17.97%
27.56%
35.39%
41.33%
49.39%
57.90%
67.21%
74.92%
81.69%
89.81%
Coleman FY2013
FY2012
8.06%
17.28%
24.93%
31.55%
37.77%
46.07%
53.62%
60.80%
67.75%
75.25%
83.35%
8.26%
17.29%
25.18%
32.46%
39.63%
47.52%
55.02%
63.80%
71.21%
79.83%
87.22%
98.45%
90.91%
FY2012
95.09%
7
Extended Learning FY2013
FY2012
7.79%
15.60%
23.76%
31.35%
35.83%
43.18%
50.20%
58.35%
65.86%
73.65%
15.68%
23.55%
30.39%
37.09%
45.43%
53.07%
60.96%
69.35%
76.72%
84.68%
Chancellor FY2013
FY2012
7.14%
13.81%
24.51%
30.61%
37.97%
44.47%
51.04%
57.47%
63.05%
70.54%
16.11%
23.27%
30.27%
39.34%
45.84%
53.37%
61.08%
68.18%
74.82%
81.30%
Deputy Chancellor FY2013
FY2012
4.52%
10.80%
17.79%
31.74%
38.89%
45.25%
43.00%
54.57%
62.02%
67.90%
77.20%
4.52%
10.28%
16.85%
22.58%
31.70%
38.52%
45.34%
51.71%
59.06%
69.23%
76.82%
Institute Effectiveness* FY2013
FY2012
8.33%
16.67%
25.00%
33.33%
41.67%
50.00%
58.33%
66.67%
75.00%
0.00%
0.00%
5.76%
15.21%
22.37%
29.85%
38.13%
45.15%
52.82%
59.23%
67.73%
76.94%
85.77%
Instruction FY2013
FY2012
6.55%
15.59%
22.53%
28.70%
33.58%
42.38%
49.16%
55.69%
63.65%
71.13%
78.57%
6.73%
16.23%
22.67%
28.96%
35.81%
42.78%
52.10%
59.22%
65.59%
72.63%
82.25%
93.29%
77.33%
8.66%
95.46%
81.42%
7.97%
96.87%
Info Tech FY2013
FY2012
Student Success FY2013
FY2012
System FY2013
FY2012
Total HCCS FY2013
FY2012
5.56%
12.11%
16.63%
20.99%
29.10%
35.17%
39.77%
47.07%
54.83%
60.15%
33.96%
40.28%
45.47%
52.99%
59.23%
64.92%
71.03%
76.35%
82.70%
88.44%
7.33%
14.68%
23.02%
30.31%
40.96%
44.53%
49.81%
58.28%
65.57%
72.81%
15.89%
23.44%
30.58%
40.76%
48.76%
56.63%
65.19%
72.58%
80.37%
90.28%
80.46%
94.82%
89.27%
87.37%
8.33%
89.24%
66.23%
20.14%
91.63%
12.41%
18.87%
22.34%
27.24%
33.14%
37.21%
42.87%
66.35%
70.66%
72.23%
25.94%
29.46%
32.09%
36.45%
39.69%
43.39%
63.98%
68.16%
71.84%
79.45%
8.55%
16.77%
23.49%
30.55%
36.88%
43.38%
49.23%
63.07%
69.69%
75.04%
82.24%
12.05%
20.09%
26.81%
32.55%
38.82%
45.08%
51.63%
65.11%
71.48%
77.90%
85.35%
98.41%
77.05%
22.23%
99.49%
*As of June 2013 Institutional Effectiveness is combine with Instruction
88.27%
91.73%

15. Central College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
10,353,763
4,897,846
1,079,656
88,599
5,334,062
1,848,246
23,602,172
Employee Benefits
‐
Supplies Gen Exp
282,165
Travel
103,094
Marketing Costs
59,243
Rental & Leases
80,498
Insurance/Risk Mgmt
794
Contract Services
268,280
Utilities
‐
Other Departmental Expenses
59,311
Instructional & Other Materials
474,133
Maintenance & Repair
155,115
Transfers/Debt
‐
Contingency
‐
Capital Outlay
114,409
Total Expenses 25,199,214
YTD Actuals Thru
7/31/2012
% of Budget Used
9,866,559
4,321,147
979,062
44,814
4,834,291
1,215,526
21,261,400
‐
198,112
68,928
36,246
71,500
444
214,381
‐
21,825
394,907
65,651
‐
‐
89,641
22,423,035
95.29%
88.23%
90.68%
50.58%
90.63%
65.77%
90.08%
‐
70.21%
66.86%
61.18%
88.82%
55.97%
79.91%
‐
36.80%
83.29%
42.32%
‐
0.00%
78.35%
88.98%
Adjusted Budget
FY2013
10,363,292
4,799,369
936,418
95,927
5,724,016
1,942,575
23,861,597
‐
361,979
92,592
43,979
31,920
794
269,304
3,331
40,065
492,070
143,433
‐
50
579,366
25,920,480
YTD Actuals Thru
7/31/2013
% of Budget Used
9,884,791
4,240,049
867,672
57,569
5,150,398
1,117,465
21,317,944
‐
230,917
53,782
26,753
31,898
509
177,084
3,330
33,207
393,581
49,193
‐
‐
532,830
22,851,029
95.38%
88.35%
92.66%
60.01%
89.98%
57.52%
89.34%
‐
63.79%
58.09%
60.83%
99.93%
64.05%
65.76%
0.00%
82.88%
79.98%
34.30%
‐
‐
91.97%
88.16%
Northwest College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
9,652,013
5,867,925
1,039,104
145,675
3,961,874
1,439,139
22,105,730
Employee Benefits
‐
Supplies Gen Exp
277,848
Travel
91,102
Marketing Costs
43,145
Rental & Leases
118,687
Insurance/Risk Mgmt
15
Contract Services
284,020
Utilities
‐
Other Departmental Expenses
47,541
Instructional & Other Materials
226,057
Maintenance & Repair
25,520
Transfers/Debt
883,899
Contingency
5,407
Capital Outlay
145,126
Total Expenses 24,254,097
YTD Actuals Thru
7/31/2012
% of Budget Used
9,133,477
5,161,350
958,024
121,693
3,581,502
1,050,390
20,006,437
‐
166,606
71,971
30,393
44,078
‐
186,657
‐
29,265
169,903
18,906
878,970
‐
88,386
21,691,573
8
94.63%
87.96%
92.20%
83.54%
90.40%
72.99%
90.50%
‐
59.96%
79.00%
70.44%
37.14%
0.00%
65.72%
‐
61.56%
75.16%
74.08%
99.44%
0.00%
60.90%
89.43%
Adjusted Budget
FY2013
10,323,252
6,308,299
1,133,600
194,185
4,684,151
1,669,471
24,312,958
‐
407,181
116,844
47,528
127,089
245
282,236
‐
46,820
343,476
48,060
845,619
3,854
325,007
26,906,917
YTD Actuals Thru
7/31/2013
% of Budget Used
9,805,240
5,598,686
978,073
141,587
4,159,543
1,152,832
21,835,961
‐
300,435
100,915
41,966
64,052
245
154,412
‐
37,807
291,556
18,437
845,382
‐
186,371
23,877,540
94.98%
88.75%
86.28%
72.91%
88.80%
69.05%
89.81%
‐
73.78%
86.37%
88.30%
50.40%
0.00%
54.71%
0.00%
80.75%
84.88%
38.36%
‐
‐
57.34%
88.74%

16. Northeast College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
6,933,487
3,960,168
1,067,762
118,806
4,574,777
713,488
17,368,488
Employee Benefits
‐
Supplies Gen Exp
289,705
Travel
32,839
Marketing Costs
54,559
Rental & Leases
1,296,974
Insurance/Risk Mgmt
‐
Contract Services
29,798
Utilities
3,800
Other Departmental Expenses
39,617
Instructional & Other Materials
139,321
Maintenance & Repair
54,912
Transfers/Debt
5,640,942
Contingency
11,607
Capital Outlay
46,000
Total Expenses 25,008,562
YTD Actuals Thru
7/31/2012
% of Budget Used
6,576,622
3,697,973
992,165
100,290
4,148,483
578,450
16,093,983
‐
274,688
23,785
49,150
1,242,595
‐
26,376
2,850
30,909
106,467
44,563
5,639,337
‐
40,317
23,575,018
94.85%
93.38%
92.92%
84.41%
90.68%
81.07%
92.66%
‐
94.82%
72.43%
90.09%
95.81%
‐
88.52%
75.00%
78.02%
76.42%
81.15%
99.97%
0.00%
87.65%
94.27%
Adjusted Budget
FY2013
7,506,187
4,115,361
942,795
119,380
4,879,110
788,382
18,351,215
‐
226,699
30,428
56,696
1,310,622
‐
40,260
4,600
42,491
168,636
56,993
5,636,142
12,500
297,973
26,235,255
YTD Actuals Thru
7/31/2013
% of Budget Used
6,962,205
3,536,382
854,409
113,094
4,257,319
628,299
16,351,709
‐
196,355
23,239
49,689
904,100
‐
37,433
3,200
34,130
125,458
33,508
5,634,237
‐
156,252
23,549,312
92.75%
85.93%
90.63%
94.73%
87.26%
79.69%
89.10%
‐
86.61%
76.37%
87.64%
68.98%
‐
92.98%
0.00%
80.32%
74.40%
58.79%
‐
‐
52.44%
89.76%
Southwest College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
12,219,531
6,227,997
1,262,189
192,494
5,176,829
1,555,994
26,635,033
Employee Benefits
‐
Supplies Gen Exp
290,852
Travel
52,626
Marketing Costs
45,952
Rental & Leases
754,003
Insurance/Risk Mgmt
56
Contract Services
46,109
Utilities
‐
Other Departmental Expenses
29,122
Instructional & Other Materials
214,430
Maintenance & Repair
27,935
Transfers/Debt
2,484,173
Contingency
7,024
Capital Outlay
96,837
Total Expenses 30,684,152
YTD Actuals Thru
7/31/2012
% of Budget Used
11,561,888
5,688,057
1,183,728
149,677
4,725,099
1,228,556
24,537,005
‐
203,391
34,144
34,796
671,412
56
35,437
‐
21,315
173,255
19,420
2,484,044
‐
80,554
28,294,828
9
94.62%
91.33%
93.78%
77.76%
91.27%
78.96%
92.12%
‐
69.93%
64.88%
75.72%
89.05%
‐
76.85%
‐
73.19%
80.80%
69.52%
99.99%
0.00%
83.18%
92.21%
Adjusted Budget
FY2013
12,224,453
5,771,364
768,653
214,206
5,759,968
1,595,118
26,333,762
4
328,232
51,327
39,443
540,876
98
26,707
‐
28,721
285,643
24,563
1,155,001
‐
118,059
28,932,436
YTD Actuals Thru
7/31/2013
% of Budget Used
11,635,232
5,141,864
707,054
153,545
5,190,498
1,062,641
23,890,835
3
244,506
41,300
35,483
503,073
‐
25,565
‐
21,090
266,966
17,563
1,155,000
‐
100,496
26,301,882
95.18%
89.09%
91.99%
71.68%
90.11%
66.62%
90.72%
‐
74.49%
80.47%
89.96%
93.01%
0.00%
95.72%
‐
73.43%
93.46%
71.50%
100.00%
#DIV/0!
85.12%
90.91%