Proposed FY2010 Budget Northeast Wisconsin Technical College Board of Trustees April 15, 2009

2 March April Total Projects $25K & Greater $6,869,619$6,869,619 Total Projects Under $25K 1,459,0091,459,009 Total Capital Expenditures$8,328,628$8,328,628 Bookstore$20,000$20,000 Student Fees (motorcycle program) 40,000 Interest Revenue30,23130,231 Equipment Sales30,00030,000 Capital Contingency133,037143,037 Grant Funding165,360165,360 Debt Proceeds7,950,0007,900,000 Total Capital Revenue $8,328,628 $8,328,628 FY 2010 Capital Budget

FY 2010 Budget Proposal Tax Levy and Fund Balances 3 FY 2008FY 2009FY 2010% Change ActualModified BudgetBudgetFY10 vs FY09 Tax Levy: Operating Levy 37,678,063 39,131,103 40,479, % Debt Levy 14,854,059 15,891,445 16,140, % Total Levy before TIF with FICA Alt. savings 52,532,122 55,022,548 56,620, % Ashwaubenon TIF#2 * 577, ,789 Total Levy 53,109,864 55,637,337 57,235, % Total Levy before TIF without FICA Alt. savings 56,840, % Equalized Value (000) 35,894,768,860 37,167,200,122 37,538,872, % Operating Mill Rate % Debt Mill Rate % Total Mill Rate % Changes to Fund Balances: General Fund Balance - Beginning: Reserved for other post-employment benefits 1,434,053 1,620,218 1,458,218 Other reserves 1,049,322 1,147,627 1,175,000 Unreserved 13,354,135 13,644,135 13,616,762 Total Fund Balance - Beginning 15,837,510 16,411,980 16,249,980 Revenues over (under) expenditures 514,618 (309,534) (552,558) Transfers from other funds 59, , ,558 Transfers to other funds - - (476,855) Rev/Transfers over (under) expenditures 574,470 (162,000) (638,855) General Fund Balance - Ending 16,411,980 16,249,980 15,611,125 Total General Fund Expenditures 71,969,146 Unreserved Fund Balance as a % of Expenditures18.9% Total Reserved and Unreserved Fund Balance as a % of Expenditures22.6% * FY2008 and FY2009 Levy went to the TIF district, FY2010 Levy will come to NWTC.

FY2010 Proposed Tax Levy and Fund Balances (without FICA Alternative Savings) FY 2008FY 2009FY 2010% Change ActualModified BudgetBudgetFY10 vs FY09 Tax Levy: Without FICA alternative Operating Levy 37,678,063 39,131,103 40,699, % Debt Levy 14,854,059 15,891,445 16,140, % Total Levy before TIF 52,532,122 55,022,548 56,840, % Ashwaubenon TIF#2 * 577, ,789 Total Levy 53,109,864 55,637,337 57,455, % Equalized Value (000) 35,894,768,860 37,167,200,122 37,538,872, % Operating Mill Rate % Debt Mill Rate % Total Mill Rate % Changes to Fund Balances: General Fund Balance - Beginning: Reserved for other post-employment benefits 1,434,053 1,620,218 1,458,218 Other reserves 1,049,322 1,147,627 1,175,000 Unreserved 13,354,135 13,644,135 13,616,762 Total Fund Balance - Beginning 15,837,510 16,411,980 16,249,980 Revenues over (under) expenditures 514,618 (309,534) (552,558) Transfers from other funds 59, , ,558 Transfers to other funds - - (476,855) Rev/Transfers over (under) expenditures 574,470 (162,000) (638,855) General Fund Balance - Ending 16,411,980 16,249,980 15,611,125 Total General Fund Expenditures 72,189,146 Unreserved Fund Balance as a % of Expenditures18.9% Total Reserved and Unreserved Fund Balance as a % of Expenditures22.5% * FY2008 and FY2009 Levy went to the TIF district, FY2010 Levy will come to NWTC. 4

FY 2010 Budget Proposal Expenditures 5 Major FY 2008FY 2009FY 2010Differences% ActualModifiedBudget($000,000)Change Budget FY10 vs FY09 Expenditures: General Fund Personnel 53,855,489 56,339,007 60,060, % Supplies/Teaching Aids 2,284,271 2,542,260 2,411,866 (0.1)-5.1% Purchased Services 3,590,887 3,732,021 3,870, % Rental & Repair 1,566,980 1,634,145 1,667, % Utilities 1,763,658 1,805,348 1,575,561 (0.2)-12.7% Travel/Professional Development 734, , ,534 (0.0)-5.4% Institutional/Operational 1,285,210 1,678,829 1,588,842 (0.1)-5.4% General Fund Expense 65,081,161 68,570,349 71,969, % Other Funds Restricted Rev-State/Fed Project 3,513,130 4,402,695 3,710, % Restricted Rev-Corp. Training & Econ. Devel. 4,354,758 5,423,306 5,889, % Restricted Rev-Alternative High School 522, , , % Capital Projects/Equipment/New Dev Cap 7,415,694 9,506,063 8,308, % Debt Service 14,746,457 15,925,764 15,574, % Enterprise Expense 4,481,634 5,012,036 5,319, % Self Insurance Fund Exp 9,944,845 10,407,345 10,728, % Student Government 806,764 1,019,000 1,095, % Student Financial Aid 7,578,930 8,529,384 8,960, % Total Other Fund Expenditures 53,364,427 60,962,954 59,920, % Total All Fund Expenditures 118,445, ,533, ,889, %

FY 2010 Budget Proposal Revenues 6 Major FY 2008FY 2009FY 2010Differences% ActualModifiedBudget($000,000)Change Budget FY10 vs FY09 Revenues: General Fund Local Taxes/Local Government Payments 52,700,327 55,122,548 57,335, % Tax to Other Funds (16,248,904) (17,276,344) (17,653,461) (0.4)2.2% State Aid in Lieu of Taxes 243, , % State Aid 11,305,025 11,430,000 11,219,600 (0.2)-1.8% Federal Tuition & Fees 16,524,920 18,057,939 19,550, % Institutional Sales/Other 1,070, , , % General Fund Revenues 65,595,779 68,260,815 71,416, % Other Funds Local Taxes-Other Funds 1,394,845 1,384,899 1,512, % Local Tax - Debt Service 14,854,059 15,891,445 16,140, % Restricted Rev-State/Fed Projects 2,483,945 3,406,267 2,634,937 (0.8)-22.6% Restricted Rev-Corp. Training & Econ. Devel. 3,477,290 4,842,256 5,439, % Restricted Rev-Alternative High School 375, , ,832 (0.3)-53.8% Capital Projects/Equipment 462, , ,591 (0.2)-43.4% Debt Service 69,813 50,000 30,000 (0.0)0.0% Enterprise Revenue 4,805,148 5,184,420 5,658, % Self Insurance Fund 10,324,768 10,607,345 10,728, % Student Government 984,411 1,050,000 1,125, % Student Financial Aid 7,509,640 8,469,281 8,900, % Total Other Fund Revenues 46,742,064 51,948,507 52,704, % Total All Revenues 112,337, ,209, ,120, % Loan Proceeds 5,315,000 8,460,000 7,900,000 (0.6)-6.6% Total All Fund Resources 117,652, ,669, ,020, %

Operating Tax Levy Changes from March Budget Draft Operating Tax Levy – March Draft$40,409,681 Increases/(Decreases) to Tax Levy Continued support from Northcentral Technical College for the shared Diagnostic Medical Sonography program(40,000) WTCS State grants recommended award vs. original application101,950 Faculty wages for Extra Section Pool528,000 Student tuition and fees(528,000) Tuition decreased from $102 per credit to $ , % increase vs. 4.5% NUP wages from 3.5% to flat dollar amount(96,516) Other budget refinement7,267 Total Changes70,088 Operating Tax Levy – April$40,479,769 7

Extra Section Pool (ESP) Response to Increased Demand from Dislocated Workers Currently the following programs show enough activity to suggest the need for an additional section: Digital Media, Marketing & Graphics, Welding, Electricity, CNC Technician, Medical Assistant, Health Care Business Services, Health Information Technology, and HVACR Major dislocations often result in additional sections of CNA and LPN Budget includes an allocation of $528,000 in an Extra Section Pool. Up to six faculty positions and an academic advisor or other student services position may be hired as need dictates and revenue supports. 8

Thank You Questions and Comments 9