California Community College Funding and Budgeting Allocation Model Review Updated November 2017

Funding Model State Revenue District TCR The State General Apportionment amount will be the amount necessary so that total district revenue sources equal the district’s Total Computational Revenue (TCR). If the State’s appropriation for general apportionment is insufficient to meet the statewide amount needed, all district amounts for state general apportionment will be prorated lower such that total state general apportionment equals the appropriation.

District Revenue Property tax revenues - Apportionments are based on the estimated annual property tax disbursements to the districts provided by each local county auditors office. Student enrollment fees - Annualized” to reflect the complete annual amount to which the district is entitled. Must report 100% of all enrollment fee revenue of which it is entitled to collect. Failure to collect all entitled fee revenue does NOT affect the amount of fee revenue reported.

State Base Revenue Revenue Components Basic Allocation Existing Allocation for Colleges and Centers Adjustments to the Basic Allocation Base FTES Revenue Credit Base Revenue Noncredit Base Revenue Noncredit CDCP Base Revenue

Base Adjustments Restoration of Prior Workload Reductions Stability-Restoration of Prior Declines Basic Allocation COLA Adjustments

http://extranet. cccco http://extranet.cccco.edu/Portals/1/CFFP/Fiscal_Services/Apport/2017-18/Advance/Exhibit_C_2017-18Adv.pdf http://extranet.cccco.edu/Portals/1/CFFP/Fiscal_Services/Apport/2017-18/Advance/Exhibit_C_Overview.pdf

35 weeks = 17.5 x 2 Semesters; 15 units = Full Time Workload What is FTES? Full Time Equivalent Students Students are counted on the basis of enrollment, not on actual attendance. Census Date -The count is taken on the Monday that is closest to 20% of the way through the semester (usually in the 4th week). FTES=# of students x # hours per week x 35 weeks divided by 525 35 weeks = 17.5 x 2 Semesters; 15 units = Full Time Workload reductions are authorized when it is known at the adoption of the State Budget Act that revenues are not sufficient to fully fund base revenues. (Title 5, §58772)

KCCD Comprehensive Target 2015-16 2016-17 2017-18 Bakersfield (includes WESTEC) 14,917.6 none 16,082.3 Cero Coso 2,871.1 2,899.6 Porterville 3,052.3 3,104.9 Stabilization Districts receive stability funding only in the initial year of decline in FTES in an amount equaling the revenue loss associated with the FTES reduction for that year. (Title 5, §58776) Standard: Districts are entitled to revenue equal to at least the prior year’s total computational revenue. (Title 5, §58770(a)(2) Effect of Stability: Although revenue is supported in the year of decline, base revenue for the subsequent year is reduced by the amount of PY stability. This is the situation with Cero Coso in FY14-15. Therefore, growth was allocated to PC and BC.

Cost of Living Allowance (COLA) Any Inflation Adjustment authorized by the Legislature is normally communicated via the education trailer bill for that specific year. Last (FY2017-18 - 1.56)%, year in which we were authorized a cost of living adjustment (COLA), the specific information of that authorization was included in that year’s education trailer bill, Section 36 of SB 80, Chapter 174 of the Statutes of 2007.

Stabilization Districts receive stability funding only in the initial year of decline in FTES in an amount equaling the revenue loss associated with the FTES reduction for that year. (Title 5, §58776) Standard: Districts are entitled to revenue equal to at least the prior year’s total computational revenue. (Title 5, §58770(a)(2) Effect of Stability: Although revenue is supported in the year of decline, base revenue for the subsequent year is reduced by the amount of PY stability.

Other Funding Sources Federal Funding Sources Student Financial Aid – Pell, SEOG, Workstudy Grants – Various/multiple sources California State Funding Sources Categorical Programs Instructional & Library Materials and Equipment Capital Outlay – Scheduled Maintenance & Construction Financial Aid Trust Funds – Cal Grants Child Development Funds – CDC Grants – Title III & V Local Funding Sources Student fees – ASB & Student Center

Categorical Programs Displayed (County ---> District) Each Categorical Program – Annualized Budgets

CalSTRS/CalPERS Funding Plan Looking Ahead CalSTRS/CalPERS Funding Plan