Budget BasicsAn Overview of the South Seattle Community College Budget

Presented to College CouncilNovember 18, 2003

Where the $ comes fromOperating BudgetState FundsLocalGrants and ContractsSelf SupportFeesCapital Project FundsRemodel / Major Improvement (RMI) Funds

Revenue Impact

Revenue Title

Source

Amount FY 0304

Determined By

Examples

Use of savings

Operating Budget

(From State Funds)

WA taxpayers

$12,948,126

State ( SBCTC ( SCCD ( SSCC

General operating fund, worker retraining, special allocations

Savings are moved into reserve accounts

Operating Budget

(From Local Funds)

Primarily Students

$5,670,779

Number of Students

Tuition, international student tuition, running start

Savings are moved into reserve accounts

Grants

Primarily Fed. Govt.

Can only be used for the specific purpose of grant

Total Grants & Contracts

$4,593,137

Federal Grant Committees

TRIO, Title III

Generally no carry over of savings allowed

Contracts

Agency or Business

Used for purposes of contract

Included in grants & contracts (above)

Awarding agency or business

Seattle City workers, apprenticeship contracts

Generally competitive endeavors no major savings realized

Self Support

Clients

aka enterprise, dedicated local, etc.

Revenue:

$2,145,494

Expenses:

$1,804,464

Amount of revenue earned

Continuing Education, Garden Shop, income earning vocational, etc. (20% overhead may apply)

Available for use as determined by SSCC Cabinet

Fees

Clients & students

Included in operating (above)

Number of students

Amount of revenue earned

Brockey room rental, parking, technology, lab fees, S & A, etc.

Available for use as determined by SSCC Cabinet or Student Govt.

Capital Project Funds

State allocation

WA taxpayers

$28 million

Committee recommends to SBCTC decisions based on priority of need

ITC Building

Used for approved capital projects only

RMI

State allocation

WA taxpayers

Included in capital (above)

Facility Condition Survey

Small stuff like class-room conversions or emergencies.

Used for approved RMI projects only

Foundation

Donations

(Community & business)

$1,084,322

(2002 report)

Amount of contributions

College programs, scholarships, culinary arts center, endowments

Available for use as determined Foundation Board

Revenue SourcesFY 0304 Breakdown of figures:State Funding: $12,948,126Local Funding: $5,670,779Includes many areas of institutional income such as, international students, running start, etc.Grants and Contracts: $4,593,137Self-Support: $2,145,494

Washington State 2005-07 BudgetBiennial Budget ProcessSouths Strategic PlanningImplement InstructionsBudget to DistrictBudget ImplementedOngoing Measurement

Note: South and North are similar size campuses with varied student mix, thus have different allocated amounts.

What happens at the DistrictThe State Board makes an allocation to each of the 33 community and technical colleges.Decided at annual meeting by Board DirectorsThe Seattle District receives the largest allocation. FY 0203 was $73m, or 11% of an approx. total of $651m FY 0304 is $56mFunds are then allocated by the District to each campus.Decision factors SB AllocationDistrict decisionStarting baselineStudent mixGrowthPolitics District AllocationState Board decisionStarting baselineTarget FTE

District State & Local FundingDemonstrating Annual ChangeChanges in tuition, carry forward balances, and worker retraining had the biggest impact on funding.Permanent and Local Funding

]]Highlights of Funding Changes

State

Base Reduction(1,720,966)

Enrollment Growth277,200

Health Benefit Increase366,000

P-T faculty equity297,000

Faculty salary raises1,057,000

FICA Cost Reduction(14,000)

Labor Relations Liaison Cost(10,500)

Total State Changes251,734

Local

Tuition Increase1,948,359

Interest Income Decrease(175,000)

Total Local Changes1,773,359

Total Changes2,025,093

&C&"Arial,Bold"&12&A

]]Funding Source Changes Graph

FY 02FY 03

State Base Allocation51,173,69651,425,4300.5%

Local (Tuition & Interest Income)15,366,25817,139,61711.5%

Unallocated Reimbursements7,935,4798,325,8514.9%

Tuition - Local15,141,258

Interest Income - Local225,000

]]Funding Source Changes Graph

5117369651425430

1536625817139617

79354798325851

FY 02

FY 03

]]Funding Sources Graph

51,425,430

0.0

State51,425,430

Local17,139,617

Reimbursements8,325,851

Special Alloc.8,418,22285,309,120

Other Funds38,850,000

Trust Accounts15,000,000

Student Gov't.1,733,021

Capital Projects18,032,547

158,924,688

]]Funding Sources Graph

0

0

0

0

0

0

0

0

Funding Sources - ALL FUNDS

]]Summary

0

0

0

0

Funding Sources - Colleges' Total Operating Budget

]]FTES

Budget FY 02-03

Permanent Level Operating Budget

Beginning Operating Budget - Allocations

State Base Allocation51,173,69651,173,6960.0

Tuition - Local15,141,258

Interest Income - Local225,000

Total Beginning Operating Budget66,539,954

Changes for 2002-03

State

Base Reduction(1,720,966)(1,636,100)(84,866)

Enrollment Growth277,200

Health Benefit Increase366,000

P-T faculty equity297,000

Faculty salary raises1,057,000

FICA Cost Reduction(14,000)

Labor Relations Liaison Cost(10,500)

Total State Changes251,734

Local

Tuition Increase1,948,359

Interest Income Decrease(175,000)

Total Local Changes1,773,359

Total Changes2,025,093

51,425,4300.0

Revised State Allocation 2002-0351,425,4300.0(51,425,430)

Revised Local Allocation 2002-0317,139,6170.0(17,139,617)

State and Local Funds68,565,0470.0(68,565,047)

66,539,954

Reimbursements to Operating Budget - Unallocated Funds25,465,468

International Students5,569,892

Running Start Revenues1,384,000

Indirect cost Recoveries1,371,959

Total Reimbursements8,325,851

Operating Budget 2002-03 - Permanent Level76,890,898

Temporary Level Operating Budget

Special Allocations from the State Board

Workfirst Programs0.0

Worker Retraining1,713,191

ABE3,813,297

EL Civics648,562

Childcare (062-3D72)236,900

Students of Color (062-3D73)62,770

Disabilities (062-3D75)199,800

Workforce Development (011-3C60)87,030

Workbased Learning (062-cWBL)86,400

UWT #1 (011-3G01)88,232

UWT # 2 (011-3G01)39,000

Assessment (081-3A74)11,700

Developmental Learning Communities162,630

Operating Budget 2002-03 - Temporary Level7,149,512

Operating Budget 2002-03 (Perm & Temp)84,040,410

]]Distribution

FTE Allocation 2002-03

CentralNorthSouthSVITOTAL SCCD

General52323840362331413009

Growth FTES370241677

Worker Retraining15220025342647

New Worker Retraining8621649180

New UW Tech1113

TOTAL FTES55084062396538113916

(includes 10 UWT Tech distribution 4/2/4/0 and 12 Hi Tech at South)

]]Summary Bdgt and Changes

Distribution of Total Operating Budget 2001-02

CentralNorthSouthSVIDistrict OfficeDistrict-WideUndistributedTotal(251,734)doublecheck

State Allocation16,940,74212,860,93313,346,5692,243,1734,234,7081,547,57151,173,69651,503,014(329,318)

Local Funds (Tuition & Interest Income)5,804,4245,115,3363,211,025222,54656,097956,8300.015,366,25851,425,430(36,059,172)

Sub-Total State and Local22,745,16617,976,26916,557,5942,465,7194,290,8052,504,4010.066,539,95468,565,0472,025,093

Reimbursements (Int'l. Students, Indirect, etc.)3,786,3332,411,7141,335,7527,018394,6620.00.07,935,479

Total State and Local26,531,49920,387,98317,893,3462,472,7374,685,4672,504,4010.074,475,43368,565,0475,910,38626,686,80520,024,07018,384,2002,669,0444,667,135

State Special Allocations (Temporary)1,096,0261,085,5981,654,767217,8470.01,579,7435,633,9815,671,1322,885,604(155,306)363,913(490,854)(196,307)18,332

TOTAL OPERATING BUDGET27,627,52521,473,58119,548,1132,690,5844,685,4674,084,1440.080,109,41487,03080,022,38487030(74,388,403)

81129125

Distribution of Total Operating Budget 2002-03

CentralNorthSouthSVIDistrict OfficeDistrict-WideUndistributed*Totaldoublecheck

State Allocation17,211,03812,957,80313,513,2672,315,5854,204,7161,223,02151,425,43051,503,014(77,584)

Local Funds (Tuition & Interest Income)5,967,1045,274,8263,302,622367,320(23,079)639,9061,610,91817,139,61725,465,468(8,325,851)

Sub-Total State and Local23,178,14218,232,62916,815,8892,682,9054,181,6371,862,9271,610,91868,565,0470.0(68,565,047)CentralNorthSouthSVIDistrict OfficeDistrict-WideUndistributed*Total

Operating FY 0227,627,52521,473,58119,548,1132,690,5844,685,4674,084,1440.080,109,414

Reimbursements (Int'l. Students, Indirect, etc.)3,786,3332,477,7751,582,0737,018472,6520.08,325,851Operating FY 0328,679,03522,076,27320,260,9483,038,3374,654,2893,276,1293,324,10985,309,120

Change1,051,510602,692712,835347,753(31,178)(808,015)3,324,1095,199,706

Total State and Local (Permanent Level)26,964,47520,710,40418,397,9622,689,9234,654,2891,862,9271,610,91876,890,89876,890,898026,686,80520,024,07018,384,2002,669,0444,667,135

State Special Allocations & Pass-Through (Temporary)1,714,5601,365,8691,862,986348,4140.01,413,2021,713,1918,418,222277,670686,33413,76220,879(12,846)

TOTAL OPERATING BUDGET28,679,03522,076,27320,260,9483,038,3374,654,2893,276,1293,324,10985,309,12084,040,4101,268,710840404107,149,512

309,491269,822263,4087,018

CHANGE1,051,510602,692712,835347,753(31,178)(808,015)3,324,1095,199,7065,199,7060.0

*Undistributed:

Raises (state alloc - covers 88%)1,057,0000DWon line = this

Raises (local funding - remaining 12%)144,1363,276,129101/6022,835,662

P-T Faculty Equity297,000(3,276,129)203297,000

Faculty Increments112,7826,600,238149339,372

Undistributed Permanent Funding1,610,9183,472,034

0.0

Workfirst1,713,1910.03641136

Total Undistributed3,324,109

DETAIL Distribution of Special Allocations Identified on Page 1 (Temporary Funding)0.00

0.0

CentralNorthSouthSVIDistrict OfficeDistrict-WideUndistributedTotal

Workfirst Programs0.00.00.00.00.00.01,713,1911,713,191

Worker Retraining1,066,017976,5981,400,821225,3690.0144,4920.03,813,297

ABE276,973106,579175,63189,3790.00.00.0648,562

Childcare79,00085,00072,9000.00.00.00.0236,900

Students of Color22,62017,55016,9705,6300.00.00.062,770

Disabilities87,40045,20056,90010,3000.00.00.0199,800

Workforce Development33,57027,88025,490900.00.00.087,030

Work Based Learning28,80028,80028,8000.00.00.00.086,400

UW-Tacoma Institute46,47012,35211,76417,6460.00.00.088,232

UW-Tacoma Institute15,6007,80015,6000.00.00.00.039,000

Assessment3,9003,9003,9000.00.00.00.011,700

Assessment (081-3A74)54,21054,21054,2100.00.00.00.0162,630

Total Special Allocations1,714,5601,365,8691,862,986348,4140.0144,4921,713,1917,149,51271495120.0

NOTE:

Re-Distribution of temporary funds carried forward from 2001-02 within District to help relieve utility cost increases75,00075,00075,000(225,000)0.0

Operating FY 03ChangeOperating FY 04

Central$30,219,944($720,121)$29,499,823

North23,336,712134,18823,470,900

South21,487,679(448,090)21,039,589

SVI3,222,97886,5373,309,515

District Office5,708,010(326,168)5,381,842

District-Wide5,140,336(906,810)4,233,526

Undistributed187,662234,153421,815

Total$89,303,321($1,946,311)$87,357,010

]]By Program

Operating BudgetFY 02ChangeFY 03

State51,173,696251,73451,425,430

Local15,366,2581,773,35917,139,617

Reimbursements7,935,479390,3728,325,851

Perm Operating Budget74,475,4332,415,46576,890,898

State Special Alloc2,694,573(6,920)2,687,653

Worker Retraining2,976,559836,7383,813,297

ABE605,46543,097648,562

6,276,597872,9157,149,512

Total Operating Budget80,752,0303,288,38084,040,410

]]Graph by Program

By Program

ProgramCentralNorthSouthSVIDistrict OfficeDistrict-WideTotaldoublecheck

011 - Instruction16,869,26311,708,54711,516,0361,368,7440.0453,22841,915,818453,228

043 - Academic Support340,513309,665179,8360.00.00.0830,014

020 - Reserves - to be distributed70,868171,90762,05553,37931,3971,863,3192,252,9251,863,3190.0

051 - Library860,232858,456572,2630.083,64388,1142,462,70888,114

06x - Student Services2,940,8342,358,9511,807,506500,2830.045,6327,653,20645,632

08x - Administrative Svcs2,166,8422,129,3781,676,983388,8724,493,2491,023,55211,878,8761,021,7411,811

09x - Facilities/Plant3,715,9232,495,7252,583,283378,64546,0000.09,219,576

Total on line26,964,47520,032,62918,397,9622,689,9234,654,2893,473,84576,213,12376,890,898677,775

Alloc Per Distribution26,964,47520,032,62918,397,9622,689,9234,654,2893,473,84576,213,123

0.00.00.00.000.000

NOTE: Budgeted as temporary at North is Running Start & Indirect Cost Recoveries76,890,898

6777750

ProgramTotal0

011 - Instruction41,915,818

043 - Academic Support830,014

020 - Reserves2,252,925

051 - Library2,462,708

06x - Student Services7,653,206

08x - Administrative Svcs11,878,876

09x - Facilities/Plant9,219,576

Total on line76,213,123

dwcnsvdotot

state3,132,66216,980,75812,951,24413,416,0272,313,2254,133,38652,927,302

local339,3729,706,0477,072,8264,968,173355,819533,74922,975,986

3,472,03426,686,80520,024,07018,384,2002,669,0444,667,13575,903,288

]]Graph Prog by Campus

]]Graph Prog by Campus

41915818

830014

2252925.07788162

2462708

7653206

11878876

9219576

Distribution by Program

09x - Facilities and Plant12%

]]Student Government

]]Student Government

1686926334051370868860232294083421668423715923

11708547309665171907858456235895121293782495725

1151603617983662055572263180750616769832583283

13687440533790500283388872378645

0031397836430449324946000

45322801863319881144563210235520

011 - Instruction

043 - Academic Support

020 - Reserves - to be distributed

051 - Library

06x - Student Services

08x - Administrative Svcs

09x - Facilities/Plant

Distribution by Campus by Program

]]Cap Proj

The following Plans have been submitted by the College/Institute Student Government Organizations and recommended by the Presidents and Chancellor for approval.

CampusGovernmentActivitiesClubs and OrganizationsProgramsFaciliites or EquipmentReservesTotal

Central93,23783,575127,964403,13842,086750,000

North71,95052,17273,217389,335586,674

South99,29156,1197,000181,237343,647

SVI0.07,2000.015,50030,00052,700

Total264,478199,066208,181989,21030,00042,0861,733,021

&C&"Arial,Bold"&12&A

]]Undistributed

CentralNorthSouthSVITotal

RMI Remodeling & Minor Improvements359,060454,533428,16061,6331,303,386

Repairs361,4371,945,824482,6482,789,909

Minor Projects1,002,669902,977541,2102,446,856

Renovations1,110,611709,8921,820,503

Replacements695,3431,453,3162,148,659

Major Projects (New Holly acquisition)0.0510,000510,000

Match500,000500,0001,000,000

City Reservoir250,000250,000

ADA, Job Creation, DSHS Childcare Facility520,275250,0002,505,864150,0003,426,139

Total4,799,3953,553,3347,131,090211,63315,695,45215,695,452

]]Other Funds

]]SCCD-State Source of Funds

The amounts in the Plan for FY 03 have been increased to accommodate the potential for additional new grants, contracts, growth in programs, savings, and/or federal funding in financial aid.

FY 02 PlanFY 02 ActualFY 03 PlanFY 02 PlanChanges Based on Actual FY 02FY 03 Plan

Grants and Contracts18,382,96919,500,25722,000,000xGrants and Contracts$18,382,969$3,617,031$22,000,000

Copy Centers264,301235,699500,000

Self-Support6,716,0009,085,20012,000,000Motor Pool15,00035,00050,000

Bookstores300,0000.0300,000

Copy Centers264,301427,619500,000xParking/TMP1,980,37119,6292,000,000

Self-Support6,716,0005,284,00012,000,000

Motor Pool15,00048,11150,000xAuxiliary Enterprises2,014,0004,986,0007,000,000

Total$29,672,641$14,177,359$43,850,000

Bookstores300,000300,000300,000x

Parking/TMP1,980,3711,770,0192,000,000

Auxiliary Enterprises2,014,0005,057,7247,000,000

Trust/Fin. Aid11,040,00012,968,29815,000,000

&C&"Arial,Bold"&12&A

Comparison - SCCD to State-wide Average

By Source

SCCDState-Wide Avg.SCCDState

State54,382,072479,850,439State57.2%59.0%

Local13,515,601134,944,916Local14.2%16.6%

Self-Support8,366,96971,913,282Self-Support8.8%8.8%

Grants & Contracts18,755,973126,272,256Grants & Contracts19.7%15.5%

Total95,020,615812,980,893Total100.0%100.0%

By Program

SCCDState

Instruction & Academic Support52.4%55.1%

Library3.4%3.5%

Student Svcs12.3%11.9%

Administration18.9%18.3%

Facilities13.0%11.2%

Total100.0%100.0%

By Object

Salaries & Benefits63518100534827713

Goods & Services10912379102977990

Equipment9962676664004

Travel2514833759326

Total75678229648229033

SCCDState

Salaries & Benefits83.9%82.5%

Goods & Services14.4%15.9%

Equipment1.3%1.0%

Travel0.3%0.6%

00

00

00

00

SCCD

State

00

00

00

00

00

SCCD

State

17.8%

12.4%

53.4%

00

00

00

00

SCCD

State

Decisions at the CollegeInstitutional Effectiveness2 year cycleStrategic GoalsCollege Councilevaluates budgetsBased on Strategic GoalsDepartment PresentationsInformation SharingCampus Community InputCollege Council RecommendsBudget to CabinetCabinet DecidesPresidentsPresentation

College PrioritiesThe goal of the budget process is to develop a budget that supports and promotes our institutional goals and strategic plan. For 2003-2005, there are four college-wide priorities:Ensure the financial health of the college. Align and prioritize resources to meet student demand, program requirements, and enrollment management goals. Invest in strategies to support student success, retention, completion, and transfer. Encourage and support professional development.

SSCC Major Programs (Departments)InstructionalPrimary SupportLibraryStudent ServicesInstitutional SupportPlant Ops & Maintenance s s s sBalanced with Strategic Initiatives

District Information FY 0304Percent of Budget by Program

SSCC FY 0304 Budget Percent of Budget by Program

District Information FY 0304 Percent of Budget by Expense TypeNote: Combined Salaries & Benefits 79.7%

Outcomes From Last Years Budget ProcessSome difficult financial decisions have been made over the past year to improve the fiscal health of the College. These include:8 positions eliminated ($285,000)Elimination of machining program ($75,000) Reduction in P/T Faculty budget ($120,000) Reduction in off-campus apprenticeship contracts ($236,000) Reduction in marketing budget ($15,000) Reduction in Culinary Arts contest ($25,000) Reduction in library book budget ($15,000) Reduction in instructional equipment budget ($50,000) Variety of small reductions including travel, goods and services, TAC support, etc.

College Councils RoleAim for big picture in processUsing key strategic initiatives to understand how they relate to the departments presented budgetsNot specific funding recommendationsEvaluate budget presentationsStart at baselineDepartment options presentedBusiness Office analysis (provide key info)Discuss changes as they align with strategic initiativesRecommend funding priorities to cabinet

This matrix doesnt represent the breakdown of state vs. tuition but serves as an overview.Discuss the reasons for differences between college figures. Once the operating allocation is determined by the district, the College Cabinet determines funding priorities based on the following factors:Strategic Initiatives and GoalsPrior year funding requirementsInstitutional revenue resourcesSimilar percentages for SouthReserve figure is .4% = $85,000Representative of similar percentages for SouthSalaries and Benefits together close to 80%Discuss decision making process for these types of decisions..Also note some program additions (after key analysis) such as nursing that will continue to growOverall big picture a term we use frequently that holds a directive in this caseBO will provide analysis that gives the key, useful info to council members try to avoid numeric information overload