Columbia Gorge Community College
Budget Committee Meeting
May 7, 2013
Call to Order
Dr. Ernie Keller
Board Chair
Welcome and
Introductions
Dr. Frank K. Toda,
President
• Elect Budget Committee Chair
• Elect Budget Committee Vice-Chair
• Review
• Oregon Local Budget Law
• Role of Budget Committee
• Meeting Guidelines
• Public Comment - Proposed Budget & Achievement
Compacts
• Orientation to Budget Document
Purpose
• The budget is a financial plan containing estimates of revenues
and expenditures for one fiscal year.
• The Oregon Revised Statutes directs the Executive Officer to
prepare a budget message to accompany the annual budget
document.
• The budget presentation describes the Columbia Gorge
Community College Budget Document in terms of important
features, the reasons for any major changes from the previous
year’s approved budget and any major changes in the
College’s financial policy or status.
Budget Message
Introduction
Dr. Frank K. Toda, President
Linkage to Mission and Core Themes
Mission
Columbia Gorge Community College builds dreams and
transforms lives by providing lifelong educational programs
that strengthen our community.
Core Themes
Building Dreams – Opportunities
Transforming Lives – Education
Strengthening our Communities – Partnerships
Linkage to Mission and Core Themes
Key Function Areas
•
•
•
•
•
•
•
•
•
Educational Programs and Services
Students
Faculty and Staff
Community
Leadership, Planning and Evaluation
Finance
Operations and Sustainability
Technology
Facilities
Budget Structure
• Organized by fund
• Organized by cost center within the General Fund
• Appropriations are categorized by function within the General
Fund and by object classification within Special Funds
Budget Development
• Charter Budget Module-New Tool
• Campus wide input and planning
• Next year Rogue Reporting Module-changes in presentation
• Budget Principles include
•
•
•
•
Focus on students
Focus on achievement compacts
Maximize efficiencies in operations and instruction
Align the budget with the strategic plan, state-wide and national
initiatives, accreditation standards, and planning processes
• Expand resource development through grants, institutional
advancement and the CGCC Foundation
Budget Development
• Multi-year financial projections revised annually to provide
sound financial planning
• Proposed budget for 2013-14 continues strategies developed
during the previous biennium and provides funding support for
state-wide initiatives
Achievement Compacts (Lori)
• Page 3
• An achievement compact is a partnership agreement between the
state and institutions of public education that defines key measures
of student success and sets targets for achievement, as defined by
the institution.
• To align the education system toward achievement of Oregon’s
40/40/20 goals by measuring progress and uniting educational
institutions around those goals.
• To focus and inform state investment, local budget and program
decisions to achieve these outcomes; and
• To showcase best practices and promote collaboration, where
successful institutions share their strategies with those that can
benefit from additional guidance and support
COLUMBIA GORGE COMMUNITY COLLEGE
FINANCIAL OVERVIEW
2013-14
Total General Fund budget $12.9M
In first year of 2013-15 biennium (5 payment year) CGCC
expected to receive $4.6M in state appropriations.
FY2012 CGCC received $4.5M (5 payment year last
biennium)
REVENUE:
2013 Credit Tuition revenue budget $2.9M
EXPENSES:
Total Salaries $5.6M
Total OPE
$2.8M
Total Personnel $8.3M
2013 General Fund materials and services $2.5M
Estimates & Assumptions-Revenue (LD)
• General Fund
• State Revenue $428m Legislatively Approved Budget CCSF
statewide total (5 payment year)
• Property tax revenue 5% estimated increase & 93.1%
collection rate
• Tuition & fees estimates account for projected enrollment at or
near 2012-13 levels with no increase in rates or fees
• Other revenue sources
• Unrestricted and restricted gifts $100,000 estimated from
health care and RET partners
• Transfers In from Special Funds $113,631
• Net Working Capital Carryover estimated at $3,706,281
• Balance from 2011-12 audit plus estimated 2012-13 surplus
General Fund Revenue
$13,429,085 (including Transfers In)
0%
General Fund
11% 0% 2%0%
39%
Resources
48%
General Fund
Resources:
Tuition & Fees
State Community College Support
Federal Grants/Contracts
Property Tax - Current Year
Property Tax - Prior Year
Other Revenue Sources
Sales and Services
Total Revenues:
Beginning Net Working Capital Carryover
Sub-Total Resources:
Transfer from Special Funds
General Fund Resources:
15,000,000
10-11 Actual
3,384,768 47%
2,593,282 36%
0%
961,609 13%
0%
27,911
3%
225,476
0%
8,008
7,201,054 100%
5,246,698
12,447,752
215,194
12,662,946
11-12 Actual
3,916,618 41%
4,540,431 47%
0%
976,395 10%
0%
32,485
2%
183,343
0%
6,985
9,656,257 100%
2,208,876
11,865,133
132,435
11,997,568
12,662,946
11,997,568
10,881,071
10-11 Actual
11-12 Actual
12-13 Adj
12-13 Adj
3,833,707 51%
2,539,174 34%
0%
1,026,954 14%
0%
22,000
2%
146,502
0%
4,000
7,572,337 100%
1,363,560
8,935,897
1,945,174
10,881,071
13-14 Proposed
3,711,009 39%
4,635,986 48%
0%
1,041,547 11%
0%
23,000
2%
188,481
0%
9,150
9,609,173 100%
3,706,281
13,315,454
113,631
13,429,085
13,429,085
10,000,000
5,000,000
-
13-14 Proposed
Estimates & Assumptions-Expenses
• General Fund
• Adding staff
• 3% increase for wages for collective bargaining agreements
• Appropriate step increases for eligible Administrative and
confidential employees
• Health care rates held constant until further information
• Minor restructuring of departments
• Debt Service $113,927 (1993 bond paid off)
• Contingency budget represents 5.8 % of total requirements
$750,000
• Transfers to Special Funds $1,125,895
General Fund Requirements by Object Code
$12,916,736 (including Transfers Out) pg. 79
1%
General Fund
Summary by Object Code
6%
20%
43%
Expenditures
General Fund
Requirements:
Payroll
Other Payroll Expense (OPE)
Material & Services
Debt Service
Capital Asset
Contingency
Total Expenses:
Ending Working Capital
Sub-Total Expenditures:
Transfer Out
General Fund Requirements:
22%
10-11 Actual
4,415,975 42%
1,753,116 17%
1,825,722 17%
0%
0%
16,131
0%
8,010,944
8,010,944
2,443,125
10,454,069
77%
23%
11-12 Actual
4,605,116 50%
1,952,314 21%
1,830,869 20%
0%
0%
11,416
0%
8,399,715 90%
8,399,715
891,571 10%
9,291,286
13-14 Proposed
5,592,261 43%
2,790,554 22%
2,532,683 20%
1%
113,927
0%
11,416
6%
750,000
11,790,841 91%
11,790,841
9%
1,125,895
12,916,736
12,916,736
14,000,000
12,000,000
12-13 Adjusted
5,230,749 50%
2,521,943 24%
2,350,396 22%
0%
0%
12,500
3%
351,833
10,467,421 100%
10,467,421
25,000
10,492,421
10,454,069
10,000,000
9,291,286
10,492,421
8,000,000
6,000,000
4,000,000
2,000,000
-
10-11 Actual
11-12 Actual
12-13 Adjusted
13-14 Proposed
Student Profiles
Student Residency (Lori)
WASHINGTON 19%
• Skamania County
• Klickitat County
OREGON 81%
Wasco County (CGCC District
except Warm Springs)
• Hood River County
(CGCC District except
Cascade Locks)
• Sherman County
• Wheeler County
• Gilliam County
Enrollment
1400
1200
1000
800
600
400
200
0
Reimb FTE
Total FTE
General Fund Expenditures
By Function
Pages 4-6
8%
1%
General Fund
31%
Summary by Function
27%
Expenditures
General Fund
Requirements:
Instruction
Academic Support
Student Services
Institutional Support
Plant Operation & Maintenance
Financial Aid
Total Expenses:
Debt Service
Reserves
Sub-Total Expenditures:
Transfer Out
General Fund Requirements:
10%
10-11 Actual
3,120,104 30%
859,749 8%
788,966 8%
2,286,488 22%
944,197 9%
11,440 0%
8,010,944 77%
8,010,944
2,443,125 23%
10,454,069
11-12 Actual
3,245,315 35%
910,691 10%
863,516 9%
2,385,690 26%
980,913 11%
13,591 0%
8,399,716 90%
8,399,716
891,571 10%
9,291,287
14,000,000
12,000,000
12-13 Adjusted
13-14 Proposed
38%
3,999,926
3,969,873 31%
1,046,795 10%
1,064,992 8%
1,094,022 10%
1,239,350 10%
2,870,081 27%
3,501,214 27%
1,068,897 10%
1,072,811 8%
35,867 0%
78,674 1%
10,115,588 96% 10,926,914 85%
113,927 1%
351,833 3%
750,000 6%
10,467,421
11,790,841
25,000 0%
1,125,895 9%
10,492,421
12,916,736
12,916,736
10,454,069
10,000,000
9,291,287
10,492,421
8,000,000
6,000,000
4,000,000
2,000,000
-
10-11 Actual
11-12 Actual
12-13 Adjusted
8%
13-14 Proposed
General Fund - Instruction
31%
Summary by Object Code
Expenditures
General Fund - Instruction
Requirements:
Payroll
Material & Services
Capital Asset
Instruction Expenses:
10-11 Actual
2,665,345 85%
454,758 15%
- 0%
- 0%
- 0%
3,120,103 100%
11-12 Actual
2,891,042 89%
354,273 11%
- 0%
- 0%
- 0%
3,245,315 100%
12-13 ADJ
13-14 Proposed
3,529,650 88%
3,684,637 93%
470,276 12%
285,236 7%
- 0%
- 0%
- 0%
- 0%
0%
- 0%
3,999,926 100%
3,969,873 100%
5,000,000
4,000,000
3,000,000
3,120,103
3,999,926
3,969,873
12-13 ADJ
13-14 Proposed
3,245,315
2,000,000
1,000,000
10-11 Actual
11-12 Actual
1%
Instruction
Brian Greene
• Pages 8-40
•
•
•
•
General Academic Instruction
Career & Technical Ed Prep programs
Career & Tech Ed Supplemental programs
Pre-College programs
• Highlights/Changes
• Proposed full-time Developmental Ed faculty position
• Savings from winding down PCC’s contracted services fee
• Absorbed wage and benefits increases within a flat budget
General Fund - Academic Support
Summary by Object Code
Expenditures
General Fund - Academic Support
Requirements:
Payroll
Material & Services
8%
10-11 Actual
760,957 87%
94,810 11%
11-12 Actual
789,887 87%
109,388 12%
12-13 ADJ
897,128 86%
137,167 13%
0%
0%
0%
2%
11,416
0%
910,691 100%
1%
12,500
0%
1,046,795 100%
Capital Asset
16,131
0%
Academic Support Expenses:
871,898 100%
1,200,000
1,000,000
871,898
1%
13-14 Proposed
914,469 86%
139,107 13%
0%
1%
11,416
0%
1,064,992 100%
1,046,795
1,064,992
12-13 ADJ
13-14 Proposed
910,691
800,000
600,000
400,000
200,000
10-11 Actual
11-12 Actual
Academic Support
Brian Greene
• Pages 40-43
•
•
•
•
Instructional Administration
Distance Learning & Instructional Technology
Instructional Staff Development
Library
• Highlights/Changes
• Focus on stronger professional development support
• Identified efficiencies in the library and distance learning
• Wage and benefit increases led to a slight overall increase
General Fund - Student Service
Summary by Object Code
Expenditures
General Fund - Student Service
Requirements:
Payroll
Material & Services
Capital Asset
10%
10-11 Actual
707,023 90%
81,943 10%
0%
0%
0%
Student Services Expenses:
788,966 100%
11-12 Actual
783,084 91%
9%
80,432
0%
0%
0%
863,516 100%
1,400,000
800,000
13-14 Proposed
1,031,809 83%
207,541 17%
0%
0%
0%
1,239,350 100%
1,239,350
1,094,022
1,200,000
1,000,000
12-13 ADJ
920,527 84%
173,495 16%
0%
0%
0%
1,094,022 100%
788,966
863,516
10-11 Actual
11-12 Actual
600,000
400,000
200,000
12-13 ADJ
13-14 Proposed
Student Services
Lori Ufford
•
•
•
•
•
Pages 45-56
Registration
Academic Advising
Career Services
Financial Aid Administration
• $6,449,868 of financial aid estimated to be
distributed in 2013-14
• Student Groups
• Catalog & Schedule Production
• Highlights or Changes
• New position
• Student Success Fund
• Institutional Research transfer
Break
Budget Chair Option
General Fund - Institutional Support
Summary by Object Code
Expenditures
27%
General Fund - Institutional Support
Requirements:
Payroll
Material & Services
Capital Asset
Institutional Support Expenses:
10-11 Actual
1,414,487 62%
859,852 38%
0%
0%
0%
2,274,339 100%
11-12 Actual
1,468,111 62%
917,579 38%
0%
0%
0%
2,385,690 100%
4,000,000
3,000,000
12-13 ADJ
1,728,914 60%
1,141,167 40%
0%
0%
0%
2,870,081 100%
13-14 Proposed
2,041,205 58%
1,460,009 42%
0%
0%
0%
3,501,214 100%
3,501,214
2,870,081
2,274,339
2,385,690
10-11 Actual
11-12 Actual
2,000,000
1,000,000
12-13 ADJ
13-14 Proposed
Institutional Support
Pages 57-70
Robb Van Cleave
• Business office review
• Department restructuring
• Governing Board
• Travel
• President’s Office
• New Marketing Coordinator
• Institutional Research
• Presidents Discretionary Account
• Public Information & Communication
• Marketing/promotional
• Insurance/Legal/Audit
• New audit firm
• Insurance coverage review
• Human Resources
• Procurement Officer moved to HR
• Payroll & Benefits staff moved to HR
Institutional Support
Continued
Lisa Deswert pg. 63
• Business Office
• Highlights/Changes
• Postage and copiers/printers being expensed in
business office
• Reduced wages and benefits due to transfer of Payroll
to HR
Dan Spatz pg. 68
• Resource Development
• Highlights/Changes
• Major gifts officer transition to foundation manager
• Title III institutionalization continues
• Other contracted services increase
Institutional Support
Continued
Bill Bohn pg. 69-70
• Information Technology Services
• All Computer & Network equipment
• Software & licenses
• Online Services
• Support for all of the above
• Highlights/Changes
• Equipment for the Workforce/Readiness Building
• Updated the computer replacement schedule from 5
year to 4 year rotation
• Replacing Podium equipment that was purchased 7
years ago
Institutional Support
Continued
Bill Bohn pg. 70
• Communications
• Internet & phone services & phone EQ
• Highlights/Changes
• Equipment for Workforce Readiness Center
• Brian Greene pg. 62
• Accreditation
• Highlights/Changes
• Dues
• Celebration
1%
General Fund - Financial Aid
Summary by Object Code
Expenditures
General Fund - Financial Aid
Requirements:
Student Wages
Grants
Discounts
Miscellaneous Expense
Financial Aid Expenses:
10-11 Actual
0%
2,908 25%
1,959 17%
6,573 57%
11,440 100%
11-12 Actual
3%
449
10,190 75%
2,952 22%
0%
100%
13,591
12-13 ADJ
3,855 11%
28,012 78%
4,000 11%
0%
100%
35,867
13-14 Proposed
44,066 56%
31,656 40%
4%
2,952
0%
100%
78,674
100,000
78,674
80,000
60,000
35,867
40,000
20,000
11,440
13,591
10-11 Actual
11-12 Actual
12-13 ADJ
13-14 Proposed
Financial Aid
Kella Helyer
• Page 71
• Student wages and other payroll expense for Work Study
wages
• Senior Tuition Discounts & Oregon Senior Option
• Special Tuition Grants
• Pre-College Grant Award
• ESOL Grant Award
• Fallen Oregon Soldier Tuition Award
• Institutional Grant Award
• GED Completer Award
• Highlights/Changes
• Built-in funds to address default management/financial literacy
• 2010-11 AY was last year contracted with PCC, expenses increase
in 2011-12 as we begin issuing our own FA.
General Fund - Plant Operation & Maintenance
Summary by Object Code
Expenditures
General Fund - Plant Operation & Maintenance
Requirements:
10-11 Actual
Payroll
621,278 66%
Material & Services
322,918 34%
0%
0%
Capital Asset Expense
100%
Plant Operation & Maintenance Expenses:
944,196
1,200,000
1,000,000
944,196
980,913
8%
11-12 Actual
624,858 64%
356,055 36%
0%
0%
100%
980,913
1,068,897
12-13 ADJ
672,618 63%
396,279 37%
0%
0%
100%
1,068,897
13-14 Proposed
666,629 62%
406,182 38%
0%
0%
100%
1,072,811
1,072,811
800,000
600,000
400,000
200,000
-
10-11 Actual
11-12 Actual
12-13 ADJ
13-14 Proposed
Plant Operations & Maintenance
Jim Austin
Pages 72-77
• Facilities Services
• Building Maintenance
• Grounds Maintenance
• Custodial Services
• Utilities
• Highlights/Changes
• One additional custodian for Fort Dalles Readiness and CGCC
Workforce Center building
• Adding additional hours to front line administrative staff member
• Servicing additional square footage of the Workforce/Readiness
Building
• 8.3% versus 11.4% average for community college plant
management
• Aggressively pursue labor and energy saving equipment and
strategies
Contingency / Debt Service/Transfers
Lisa Deswert
Page 78
• Contingency $750,000
• Debt Service $113,927
• Transfers $1,125,895
General Fund
Summary by Object Code
Transfers
General Fund
Transfers:
10-11 Actual
Transfer to Federal Student Aid
Transfer to Gorge Scholars
Transfer to Reserve Fund-Facilities
Transfer to Reserve Fund-General Operations
2,313,224
Transfer to Reserve Fund-Instructional Equip. Repl
Transfer to Co-Curricular Act. Fund
1,000
Transfer to Capital Projects
128,901
Transfer Out
2,443,125
11-12 Actual
20,464
140,000
731,107
891,571
12-13 Adj
25,000
25,000
13-14 Proposed
25,000
80,000
133,395
850,000
25,000
12,500
1,125,895
Transfer from Special Funds
Transfer In
215,194
215,194
132,435
132,435
1,945,174
1,945,174
113,631
113,631
General Fund Transfers:
2,227,931
759,136
(1,920,174)
1,012,264
3,000,000
2,227,931
2,000,000
1,012,264
759,136
1,000,000
(1,000,000)
(2,000,000)
(3,000,000)
10-11 Actual
11-12 Actual
12-13 Adj
(1,920,174)
13-14 Proposed
Questions?
Special Funds Highlights
• Grants remain consistent
• Building Lease fund (pg. 142) adding Hood River rental
house expenses. No tenants changes.
• Capital Projects Fund (pg. 145) accounting for Hood
River property loan proceeds and expenditures.
• State Capital Projects Fund (pg. 148) $297,057
appropriated by the State from lottery bonds with no
local match requirement for equipment purchases
• Reserve Fund for Facilities (pg. 153) funded to
$450,000
Special Funds Highlights Cont.
• Reserve Fund Operations (pg. 154) increasing for
future expenditure by $850,000
• Reserve Fund Instructional Equip Replacement (pg.
155) New fund created to account for replacing
equipment in the instructional area that will need
replacing $25,000
• Student Aid Funds (pg. 165) second full year of
processing financial aid independent of PCC
$6,449,868 of financial aid estimated to be distributed
in 2013-14.
• Gorge Scholars (pg. 170) new fund to account for new
program. Estimated at 20 students at 45 credits per
year.
Debt Service Funds
Lisa Deswert
• Wasco County General Obligation Bonds (page 150) – paid off
Final debt service payments for debt originally issued in 1993
• District General Obligation Bonds (page 151)
Refunding bond issue lowered property tax bills by nearly $1
million
• Pension Bonds (page 152)
Property Tax Levies
• Permanent tax rate levy of $0.2703 per $1,000 Taxable
Assessed Value for operations
• Property tax levy amount of $1,379,013 for the Debt
Service Fund - District General Obligation Bonds in Hood
River and Wasco Counties
Enterprise Fund College Bookstore
Lisa Deswert
• Page 156
• Retail bookstore in The Dalles and at the Hood River-Indian
Creek facilities,
• Stocks student textbooks and supplies, general merchandise
and items for internal sales,
• Support staff budget includes manager & two part-time
classified staff.
Total Funds Revenue
(including Transfers & Capital Projects) $28,163,001
Total Funds Expenditures by Object Class
(including Transfers & Capital Projects) $27,475,145
Budget Summary
Dr. Frank Toda
• Achievement Compacts
• Focus on students, human capital, sustainability, and goal 4040-20 reengineering of the state education system
• Supports Building Dreams through Opportunities
• Supports Transforming Lives through Education
• Supports Strengthening Our Communities through Partnerships
Public Comment
regarding
Proposed Budget or
Achievement Compacts
Motions
1.
The Columbia Gorge Community College Budget Committee approves the 2013-14
budget as presented or as modified.
2.
The Columbia Gorge Community College Budget Committee approves the
permanent tax rate levy of $0.2703 per $1,000 for the General Fund for the 201314 fiscal year for the College district in Hood River and Wasco Counties.
3.
The Columbia Gorge Community College Budget Committee approves the College
district property tax levy in Hood River and Wasco Counties in the amount of
$1,379,013 for the Debt Service Fund District G.O. Bonds for the 2013-14 fiscal
year.