WIXLIB

YubaCommunityCollegeDistrictFY 2014-15FINALBUDGETSeptember 11, 2014

Yuba Community College District2014-15Governing BoardDavid Wheeler, PresidentGary Sandy, Vice PresidentMichael K. Pasquale, ClerkBrent Hastey, MemberJim Kennedy, MemberV. Richard Savarese, MemberXavier Tafoya, MemberEmma Willard, Student Trustee, Yuba CollegeJesse Foster, Student Trustee, Woodland Community CollegeAdministrationDr. Douglas B. Houston, ChancellorDr. Kayleigh Carabajal, Vice Chancellor Educational Planning and ServicesKuldeep Kaur, Chief Business OfficerDr. Jacques S. Whitfield, Chief Human Resources OfficerDr. Michael A. White, President Woodland Community CollegeDr. Jane Harmon, Interim President Yuba College

YUBA COMMUNITY COLLEGE DISTRICT2014-15TABLE OF CONTENTSGeneral FundSummaryGANN Appropriations LimitIncome SummaryExpenditures SummaryUnrestricted Expenditures – One TimeUnrestricted Expenditures – OngoingRestricted Expenditures DetailChart of AccountsB-1, B-2B-3CDEFGHPersonnelFull-Time Faculty Salary ScheduleFull-Time Extra Pay ScheduleSummer Intersession Salary ScheduleAdjunct Faculty Salary ScheduleEducational Supervisor’s AssociationDistrict College Management Positions and Salary SchedulePolice Officer’s AssociationClassified Positions and Salary ScheduleI-1I-2I-3I-4I-5I-6 to I-7I-8I-9 to I-11Other FundsDebt Service FundsCapital Projects FundsInternal Service FundsFiduciary FundsGlossary of TermsJ-1J-2J-3J-4K

SummaryBased on information received from the Statewide Budget meeting, the District developed the2014-2015 budget. The Budget Advisory Team reviewed the budget and provided feedback.The Budget Advisory Team is comprised of the Chancellor, Vice Chancellor, EducationalPlanning and Services, Chief Business Officer, Chief Human Resources Officer, Yuba CollegePresident, Woodland Community College President, Yuba College Academic Senate President,Woodland Community College Academic Senate President, YCFA President, CSEA President,YCAFT President, YCPOA Representative, ESA Representative, as well as representation fromAST (Administrative Services Team).The 2014-15 Adopted budget is developed using the following assumptions:2014-15 General Budgeting Assumptions: The 2014-15 Adopted Budget will be balanced to the extent possible (Ongoing Revenuesequal Ongoing Expenditures) The Colleges and District Services used planning documents (Education Master Plansand District Services Master Plan) in developing expenditure budgets The 2014-15 Adopted Budget will have a contingency reserve for addressing projectedproperty tax deficit and structural deficit (in case the Long-Term borrowing for payingfor a portion of the pay-as-you go is not implemented)2014-15 Revenue Assumptions: Assumes Cost of Living Adjustment (COLA) of .85% Assumes Proceeds from Long-Term borrowing for paying a portion of the pay-as-you-goretiree health benefits Assumes Categorical augmentation to Student Success and Support (including StudentEquity plans) and Disabled Students Programs and Services Assumes deferred maintenance and instructional equipment allocation and proposition 39energy efficiency revenues Assumes (one-time) mandated cost reimbursement revenues Assumes 7,550 Base FTES target (No Growth)2014-15 Expenditure Assumptions: Assumes (ongoing) 80% of COLA distribution to bargaining units (per the negotiatedbargaining agreements) Assumes (ongoing) Step and Column increases as expenditures Assumes (ongoing) Public Employee Retirement System contribution increases Assumes (ongoing) State Teachers Retirement System contribution increases Assumes (ongoing) increases in Medical premiums for Active and Retired Employees Assumes (one-time) Accreditation and Election Expenditures Assumes (one-time) Learning Management System Expenditures funded by InstructionalEquipment allocation

GENERAL FUNDSummary of Beginning Balance,Income, Expense, & Ending Balance2013-14Unaudited ActualRestrictedUnrestrictedBEGINNING FUND BALANCE 5,500,588 - 5,500,588 222,438 222,438ONE TIME EXPENDITURES:Certificated Salaries 29,660Classified Salaries 73,823Benefits 930Supplies and Materials Operating ExpensesPrior Year Adjustment*ADJUSTED BEGINNING BALANCE (4,380)2014-15Tentative BudgetRestrictedUnrestricted(4,380)(4,380) 2014-15Adopted BudgetRestrictedUnrestricted4,326,350(4,380) 4,326,350 (4,380) 5,211,600 5,211,600 185,360 185,360(4,380)ONE TIME INCOME:Federal IncomeState IncomeLocal Other IncomeTotal One Time Revenues -18,185 146,524 2,700 219,380 22,000 52,850Capital Outlay 110,853 130,000 130,000Other Outgo 435,399 218,300Total Expenditures - - - - 888,230 - 298,524 - 403,850 2,397,900 7,281 2,926,711 2,895 2,926,711 7,281State Income 5,824,217 21,907,295 6,778,259 22,755,497 7,488,209 20,693,454Local Other Income 955,402 23,483,671 1,223,027 23,219,665 1,226,627 25,114,279 1,022,895ONGOING INCOME:Federal IncomeProceeds from Long-Term FinancingTotal Revenues 9,177,519 45,398,247 10,927,997 45,978,057 11,641,547 46,837,909ONGOING EXPENDITURES:Certificated Salaries 1,325,189 18,946,701 1,690,630 19,655,452 1,661,000 19,569,908Classified Salaries 3,489,107 8,432,893 3,680,071 8,319,759 3,654,103 8,323,484Benefits 1,249,700 8,548,796 1,576,112 9,691,024 1,577,833 9,299,162Supplies and Materials 894,920 486,829 856,281 691,656 1,188,694 685,715Operating Expenses 1,449,680 4,514,267 2,421,959 4,606,578 2,875,619 4,782,368Capital Outlay 402,564 352,245 270,863 299,103 252,217 300,603Other Outgo 366,358 3,739,713 432,081 3,876,669 432,081 3,876,669Total Expenditures 9,177,519 45,021,443 10,927,997 47,140,241 11,641,547 46,837,909Excess (Deficit) 0 376,804 - (1,162,184) - -ENDING FUND BALANCE 5,211,600 2,865,642 4,993,110(4,380)ENDING BALANCE 57%* CONTINGENCIES PROJECTED ENDING FUND BALANCE (after Contingencies) 2013-14 Adopted BudgetB-24,993,110Summary

CALIFORNIA COMMUNITY COLLEGESGANN LIMIT WORKSHEET2014-15DISTRICT NAME: Yuba Community College DistrictDATE: September 11, 2014I.2014-15 APPROPRIATIONS LIMIT:A. 2013-14 Appropriations LimitB. 2014-15 Price Factor: .9977C. Population factor:1. 2012-13 Second Period Actual FTES 7,5402. 2013-14 Second Period Actual FTES 6,6203. 2014-15 Population change factor .8779(line C.2. divided by line C.1.)D. 2013-14 Limit adjusted by inflation and population factors(line A multiplied by line B and line C.3.)E. Adjustments to increase limit:1. Transfers in of financial responsibility2. Temporary voter approved increases3. Total adjustments - increaseSub-TotalF. Adjustments to decrease limit:1. Transfers out of financial responsibility2. Lapses of voter approved increases3. Total adjustments - decreaseG. 2014-15 Appropriations LimitII. 2014-15 APPROPRIATIONS SUBJECT TO LIMIT:A. State Aid (General Apportionment, ApprenticeshipAllowance, Basic Skills, and Partnership for Excellence)B. State Subventions (Home Owners Property Tax Relief,Timber Yield tax, etc.)C. Local Property taxesD. Estimated excess Debt Service taxesE. Estimated Parcel taxes, Square Foot taxes, etc.F. Interest on proceeds of taxesG. Local appropriations from taxes for unreimbursed State,court, and federal mandatesH. 2014-15 Appropriations Subject to LimitB-3 83,851,331 73,443,773 . . . 73,443,773 12,994,302225,97022,401,220.40,274 35,661,766

General Fund - Unrestricted Revenue2013-14UnauditedActualForest ReserveVeteransOther Federal RevenueTotal Federal RevenueApportionmentPY ApporionmentGrowth2% Enroll FeePY 2% Enroll FeePT FacultyEPAHOPTERTimber TaxOther Tax Relief SubventionLotteryPY LotteryMandated CostsOther 877204,02921,941953,25028,6717621,907,295TaxesPY TaxesContract EdOther ContractSalesPublicationsRentsUse of FacilitiesInterestComm EdEnrollmentInsuranceStudent RecordsNon ResOther St FeesOther St FeesParking FinesJPA Equity/Deficit AllocationIndirectRecovery of Bad DebtsStudent Receivables PaOver/ShortOther LocalSale of EquipmentInterfund Transfers-InProceeds from Long-Term 16119(117)(280)187,5253,49039,100Total Local/Other Revenue23,483,671Total Unrestricted Revenue45,398,2472014-2015 Adopted Budget2013-14UnauditedActual OneTime Revenue2014-15 TentativeOngoing 5Adopted 15Adopted 5,978,057-46,837,909185,360Unrestricted Revenue

General Fund - Restricted RevenueRestricted RevenueFederal Revenue:8120 Higher Education Act8130 Workforce Investment Act8140 Temporary Assistance for Needy Families (TANF)8150 Student Financial8170 Vocation and Technical Education Act (VATEA)8190 Other Federal RevenuesTotal Federal RevenueState Revenue:8615 Basic Skills8621 Extended Opportunity Programs & Services (EOPS)8622 DSPS8623 Other Categorical Apportionments8625 California Work Opportunities & Responsibilities (CalWorks)8654 Other Reimbursable Categorical Programs8681 State Lottery Proceeds8699 Other State RevenuesTotal State RevenueLocal/Other Revenue:8821 Donations8831 Contract Instructional Services8871 Child Development Services8876 Health Services8881 Parking Services and Public Transportation8899 Other Local Revenue8981 Interfund Transfers - InTotal Local/Other RevenueTotal Unrestricted Revenue2014-2015 Adopted BudgetC-22013-14Unaudited 002014-15Adopted tricted Revenue

General Fund - Unrestricted ExpensesUnrestricted ted ActualOngoing2013-14Unaudited ActualOne 0187,48519,655,452Classified Salaries:2100Noninstructional Salaries, Regular Status2200Instructional Aides, Regular Status2300Noninstructional Salaries, Other2400Instructional Aides's Salaries, OtherTotal Classified 368Benefits:3000 BenefitsTotal Benefits8,548,7968,548,796Certificated Salaries:1100Instructional Salaries, Contract or Regular Status1200Noninstructional Salaries, Contract or Regular Status1300Instructional Salaries, Non-Regular1400Noninstructional Salaries, Non-RegularTotal Certificated SalariesSupplies and Materials:Duplicating and Copy Machine Usage41004200Operating Supplies - Duplicating4300Instructional Supplies4400Software (less than 200)4500Non-instructional Supplies4600Fuel4700Books, magazines/subscriptionsTotal Supplies and MaterialsOperating Expenses:5100Personal and Consultant Services5200Travel and conferences5300Due and Membership5400Insurance5500Utilities and Housekeeping Services5600Rents, Leases, and Repairs5700Postage5800Legal, Election, and Audit Expenses5900Other Services and ExpensesTotal Operating ExpensesCapital Outlay:6100Sites and Improvement of Sites6200Buildings6300Library Books6400EquipmentTotal Capital OutlayOther Outgo:7300Interfund Transfers7900Reserve for ContingenciesTotal Other OutgoTotal Unrestricted Expenditures2014-2015 Adopted Budget Handbook2014-15Adopted ed 7,65297,283486,8292014-15Tentative OneTimeBudget 61D-1298,524130,000Unrestriced Expenses