2017-19 Budget Presentation Phyllis Carter, Director of Business - PowerPoint PPT Presentation

2017-19 Budget Presentation Phyllis Carter, Director of Business and Administrative Services April 26, 2017 1

Overview of Topics  Overview of Budget Planning Process and Goals  Historical Budget Trends by Fund  2017-19 Budget Assumptions  2017-19 Preliminary Consolidated All Funds Budget  2017-19 Discretionary Fund 01 Budget (Request Approval)  2017-19 Budget Report – Division or Department Level  Status of Budget Planning and Calendar Timeline 2

Budget Planning Process and Goals The Laney College 2016 Education Master Plan was completed in Spring 2016 and leading to the approved two year Strategic Plan for FY 2016-18.  FIRST TIME: Strategic Plan FY 2016-18 Initiative Goal II.A.1, create a Fund 01 budget plan (2 years) integrated with the Annual Strategic Plan, College Goals and Annual Program Updates(APU) and Program Review(PR).  FIRST TIME: Create a consolidated “All Funds” balanced budget with recognition of funding across multiple departments and divisions include data on staffing and FTES levels.  Restore general unrestricted budget reduced during workload reduction prior to 2011 3

Budget Planning Process and Goals(cont.)  Address funding gaps:  newly established departments (PIO, Research and Campus IT)  Instructional assistants in classroom  Embedded tutoring to support student learning  Build sustainable college operations budget covering fixed costs:  100% of Utility costs, annual instructional and classroom software license renewal and website hosting  total cost of ownership for instructional equipment (i.e. maintenance support contracts on equipment in CTE and Science Classes)  Implement continuous improvement to budget process based on feedback provided at February 2016 College wide Budget Retreat  Meet District and College Budget Planning Report and Document Submission Dates 4

2016 Budget Retreat Feedback – Continuous Improvements Request #1: Share information with faculty across disciplines.  Actionable Improvement Implemented:  Budget Training - Budget Basics and Advanced for Classified Staff  Grants Management Training I & II  District and College Budget Forum in Fall 2016 and Spring 2017  Budget Planning for Administrators – Part I & II in March 2017 Request #2: Budget data should be in the context of program reviews related to departments and divisions.  Actionable Improvement Implemented:  Laney SOP Annual budget development process requires Administrators to review APUs and PRs with Department Chairs and incorporate in budget submissions any funding requests  2017-19 Budget financial data presented at department level including both financial and non-financial data sets reflecting complexity of department (i.e. performance measures and/or targets etc. ) Requests #3: Discuss ways to improve the budget development process for the better.  Actionable Improvement Implemented:  Post-budget development process, schedule meetings to requests feedback from college constituents. 5

College Budget Assumptions 2017-19 Budget Assumptions The college discretionary budget development process will be based on instructions and estimates f rom Dist rict Finance, college standard operating procedure and other known factors at this time. At this stage of the budget development process, the District estimates are based on the Governor ’s January Budget Proposal for 2017-18 and will change. Prior to submitting the proposed college budget to District Finance for tentative board approval, the budget is presented to the college participatory governance bodies before submission to the College President for approval. General Assumptions 1. 2017-18 Proposed Discretionary Budget will be balanced with 2 year budget plan. 2. 2017-18 Proposed Discretionary Budget will include three primary scenarios. a. Medium Case – 0% Reduction ( District Mandate) b. Best Case – College Needs to Support All Programs 3. 2017-18 Proposed Discretionary Budget will not have a reserve for economic uncertainty 0%. 4. 2017-18 Proposed Discretionary Budget will have a small line item for repair of general campus equipment. It is assumed the college will be allocated an equitable share of the District funding for IELM equipment and a portion for repairs for instructional and non- instructional equipment. Revenue Assumptions 1. No Growth Funds and college declining enrollment forecasted for 2017-18 and targets shown below (District Finance established targets): a. College Total FTES Allocation 7979 b. College Total FTEF Allocation 455.9 c. College Total Productivity 17.5 d. PT Faculty Budget $4,924,796 2. Parcel Tax/Measure B – PCCD Annual revenue forecast $8,060,00 per property tax Measure and District Finance allocation $2,527,276 for PT Faculty. 3. PASS Project funding - $0 allocated. Carryover seeking approval from District Finance. 4. IELM and Deferred Maintenance – District Finance estimated $700,000 and college administration estimated Laney portion at $200,000. 5. Lottery – College administration estimates Laney portion at $250,000 or same level as last fiscal year. 6. District Finance forecast flat funding: SSSP, Student Equity, Adult Ed and Strong Workforce. 7. District Finance estimates flat funding for all categorical and grants unless award letters 6 indicate otherwise or until CCCCO issues Advance Notices for Apportionments in July 2017.

Historical Budget Trend- Fund 01 Discretionary $6,000,000 $5.0M $5,000,000 $4.7M $4.6M $4.3M $3.9M $4,000,000 $3.5M $2.9M $3.2M $3.1M $3.1M $2.9M $2.9M $3,000,000 $2,000,000 $1,000,000 $- Approved Approved Approved Approved Approved Approved Submission Approved Submission Approved 1st Year 2nd Year 2010 2011 2012 2013 2014 2015 2016 2016 2017 2017 Submission Forecast 2018 2019 7

“Preliminary” Consolidated All Funds Budget FY 2017-19 College College No Change Needs No Change Needs FY 2016-17 FY 2017-18 FY 2017-18 FY 2018-19 FY 2018-19 Budget Assumptions and/or Comments Budget Budget Budget Budget Budget Discretionary Expense Budget ONLY (excludes salary and Fund 1 General Apportionment Operating Fund $ 2,938,537 $ 2,938,537 $ 4,579,767 $ 2,938,731 $ 4,653,557 benefits). Fund 2 One Time State Allocation/Earned Indirect Cost $ 254,270 $ - $ - $ - $ - No District expectation for one-time funds from CCCCO. Fund 12 Parcel Tax, Measure B (PT Faculty ONLY) $ 2,757,604 $ 2,527,276 $ 2,527,276 $ 2,527,276 $ 2,527,276 District Finance Allocation as 4-25-2017. Subtotal Unrestricted Funds $ 5,950,411 $ 5,465,813 $ 7,107,043 $ 5,466,007 $ 7,180,833 Fund 3 Fee Based Courses $ 163,434 $ 109,930 $ 109,930 $ 109,930 $ 109,930 Budget based on prior year income or budget manager estimate. Fund 7 College Bookstore Commissions $ 30,840 $ 30,840 $ 30,840 $ 30,840 $ 30,840 Budget based on prior year income or budget manager estimate Fund 10 College Designated Fund $ 1,561,290 $ 1,372,590 $ 1,372,590 $ 1,372,590 $ 1,372,590 Budget based on prior year income or budget manager estimate Fund 11 General Restricted Fund $ 17,829,551 $ 11,717,994 $ 11,717,994 $ 11,717,994 $11,717,994 Budget based on District Finance or Budget Manager estimate. PASS projects end 6-30-2017. Request submitted to District Fund 12 Parcel Tax, Measure B (PASS Projects ONLY) $ 670,070 $ - $ - $ - $ - Finance for carryover approval in FY 2018. Fund 30 Contract Education $ 177,398 $ 177,399 $ 177,399 $ 177,399 $ 177,399 Budget based on prior year income or budget manager estimate $0 Available to college due to District restrictions for capital Fund 63 Bond Measure A $ 3,310,961 projects Fund 71 Associated Student Funds $ 114,225 $ 35,000 $ 35,000 $ 35,000 $ 35,000 Budget based on prior year income or budget manager estimate Fund 82 Student Center Activity Fee $ 318,037 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Budget based on prior year income or budget manager estimate Subtotal All Other Funds $ 24,175,806 $ 13,493,753 $ 13,493,753 $ 13,493,753 $13,493,753 8 $ 30,126,218 $ 18,959,566 $ 20,600,796 $ 18,959,760 $20,674,586 Note: Carryover is not reported in budget forecast amounts.

Discretionary Expense Budget – Current Year FY 2016 -17 - $2,928,537 Faculty - Stipends and PT assignments $.2M PT Classified, Instructional Aids and Student Workers $.8M $1.3M Supplies and Materials Mtce. or Rental Service Contract, Publications, ICCs, Travel, Dues, Etc. Equipment, Laptops, PCs and Peripherals Utilities $.2M $.006M $.5M 9

Discretionary Expense Budget – College Needs FY 2017-18 - $4,579,767 FY 2018-19 - $4,653,557 Faculty - Stipends and PT assignments $.3M $1.4M PT Classified, Instructional Aids and Student Workers $1.4M Supplies and Materials Mtce. or Rental Service Contract, Publications, ICCs, Travel, Dues, Etc. Equipment, Laptops, PCs and Peripherals $.01M Utilities $.6M $1.M 10