1 February 16, 2007 Jackson State Community College Financial & Administrative Affairs Division

2 Agenda Budget Timeline Financial Position Salary Comparison Funds Committed to Salary Student to Employee Ratio Comparison Budget Impact Maintaining Current Employment Level Implementation of CEP Summary Q & A

3 Budget Timeline

4 Budget Managers will submit proposed budgets to divisional vice president or president Budget Office will submit revenue projections and salary and benefit projections to the Vice President for Financial & Administrative Affairs VPs will submit proposed budgets to VP for FAA Date set by each vice president or president March 2, 2007 March 16, 2007 Last date revisions for estimated budget will be accepted in the Accounting Office **March 16, 2007 Budget Review MeetingsMarch 19 – March 23, 2007 Evaluation of Budget Review Meetings by F&AA staff, recommendations by the vice president for F&AA to president, and president’s approved requests ** March 26 – March 30, 2007 Accounting Office will input budget data and prepare budget draft April 2 – April 6, 2007 Final review of proposed budget by the vice presidents and president **April 9 - April 17, 2007 Proposed budget submitted to the TBR April 18, 2007 Budget Time Line

5 Financial Position

6 Reserve Balances Budget Reserves$499, (2.2% of E&G) TBR Req Reserves $448, (2% of E&G) Amt Above Minimum $ 50,828.00

7 Renewals & Replacements Account Balances Computer $ 859, Radiology35, Print Shop98, Motor Pool150, Telephone50, Equip-Physical Plant26, Total R & R$ 1,220,904.18

8 Renewals & Replacements Cont’d Campus Projects McWherter Renovations$823,682 Stairwell Repair39,000 MC Leak Repair 15,000 Boiler Replacement Study 8,000 Gym Boiler Replacement 49,000 One Stop Shop 25,000 A Bldg Duct Work 12,000 Gym Low Roof HVAC 80,000 Lab Keypads 16,150 Biology Chairs 21,800 Unallocated 424,000 Total Campus Projects $ 1,513,632

9 Renewals & Replacements Cont’d Other Accounts Extraordinary Maintenance $ 109, Total R & R 1,220, Total Campus Projects1,513, Total Balances $ 2,844,038.18

10 Recurring Revenues & Expenses Recurring E&G Revenue $22,316,100 Recurring Expenses22,091,200 Difference $ 224,900

11 Salary Comparison

12 Ranking of Clerical/Support Staff Salary Revised Southwest $ 28, Volunteer State28, Walters State28, Pellissippi State28, Motlow27, Columbia State26, Cleveland State26, Roane25, Nashville State25, Dyersburg State24, JSCC24, Chattanooga State24, Northeast State23, TBR Average26, Difference in JSCC Average and TBR Average$ (1,594.31)

13 Revised Columbia State$ 56, Motlow55, Walters State55, Roane52, Cleveland State52, Northeast State52, Volunteer State52, Chattanooga State52, Southwest50, Dyersburg State50, Pellissippi State50, Nashville State49, JSCC47, TBR Average51, Difference in JSCC Average and TBR Average$ (4,315.35) Ranking of Administrative/Professional Salary

14 Ranking of Faculty Salary Revised Walters State$ 47, Pellissippi State47, Columbia State47, Roane46, Southwest46, Chattanooga State45, Dyersburg State44, Volunteer State44, Cleveland State43, JSCC42, Motlow42, Nashville State42, Northeast State38, TBR Average44, Difference in JSCC Average and TBR Average $ (1,600.10)

15 Average Salary Rankings Budget Cycle Faculty Adm/Pro-Tech Clerical Revised th 13 th 11th Revised th 13 th 11th Revised th 13 th 10th

16 Funds Committed to Salary

17 JSCC Salaries & Benefits as a Percentage of Total Budget Revised JSCC SalariesPercentage of Total E&G Admin/Professional$ 3,072, % Academic7,105, % Supporting2,552, % Students168, % Total Salaries12,899, % Total Benefits4,646, % Oper/Travel/Equip4,898, % Total E&G$ 22,444, % Salaries & Benefits Combined 78% of Total Budget

18 Ranking by Percentage Total Salaries as a percent of budget Revised Volunteer59.10% 2Chattanooga State58.47% 3Columbia State58.29% 4JSCC57.47% 5Motlow57.14% 6Pellissippi State56.73% 7Roane56.67% 8Southwest56.51% 9Nashville State56.10% 10Dyersburg State55.88% 11Cleveland State55.40% 12Walters State55.12% 13Northeast State54.71% TBR Average56.84%

19 Student to Employee Ratio Comparison

20 Student to Classified Employee Ratio Statewide Average 30.9 For JSCC to be average 90.3 Adjustment required 2.37 Fall 2006 FTEClerical/Support StaffStudents per Staff 1Volunteer State4, Columbia State2, Pellissippi State5, Nashville State4, Motlow2, Chattanooga State5, JSCC2, Dyersburg State1, Cleveland State2, T10Walters State3, T10Northeast State3, Southwest7, Roane3,

21 Student to Administrative/Professional Employee Ratio Statewide Average 45.9 For JSCC to be average 60.8 Adjustment required.87 Fall 2006 FTEAdmin/Pro Student per Staff 1 Nashville State Motlow Roane Northeast State Volunteer State Pellissippi State Walters State JSCC Columbia State Dyersburg State Cleveland State Southwest Chattanooga State

22 Student to Full-Time Faculty Ratio Statewide Average 27.7 For JSCC to be average100.7 Adjustment required(15.2) Fall 2006 FTEFT FacultyStudent per Faculty 1Northeast State Volunteer State Motlow Cleveland State Dyersburg State Columbia State Walters State Chattanooga State T9T9Pellissippi State T9T9Nashville State Southwest Roane JSCC

23 Student to Total Employees Ratio Statewide Average 11.0 For JSCC to be average251.9 Adjustment required(12.0) Fall 2006 FTEAll EmployeesStudent per Employee 1Volunteer State Motlow Nashville State Columbia State Pellissippi State Northeast State Dyersburg State Walters State Chattanooga State JSCC Cleveland State Roane Southwest

24 Staff Changes from Oct to Oct Classified * (1)-Position Deleted (1)-Positions reclassed to ProTech Adm/Pro Tech 61 60(1)-Position reclassed to Faculty * (1)-Position reclassed to Part Time 1 -Position reclassed from Classified Faculty *(4)-Temp position not renewed 1 -Position reclassed from Adm/Pro Total Staff Changes (6) *Deleted Full Time Positions

25 In Summary 2006 Analysis Total # of JSCC Employees 264 # Emp to be at TBR Avg Adj req to be at TBR Avg (12.0)

26 Budget Impact

27 Staff Size Adjustment To TBR Avg Clerical Admin/Pro FT Faculty JSCC Avg Sal $ 24,802 47,536 42,838 Adj to be at TBR Avg staff size 2 1 (15) Tot Sal Adj $ 49,604 47,536 (642,570) Tot $ Reduction To TBR Avg Total Salaries $ 545,430 36% 196,354 Total Sal & Benefits $ 741,784

28 Staff Salary Adjustment To TBR Avg Clerical Admin/Pro FT Faculty TBR Avg Salary $ 26,396 51,852 44,438 JSCC-$ below TBR Avg Sal (1,594) (4,315) (1,600) # of Emp for JSCC to be Avg $ Required to TBR Avg $ 143, , ,600 Total $ Req to TBR Avg Sal$ 568,275 18% 102,289 Total Sal & Ben $ 670,564

29 Funds Avail Based on JSCC Avg Staff $ 741,784 Tot Amt Req to be at TBR Avg Sal 670,564 Balance $ 71,220 Funds Available Based on Avg Staffing

30 Ranking by Percentage Total Salaries & Benefits as a percent of Budget JSCC's Tot E&G $ 22,444, % Avg 17,079, JSCC Tot Sal/Ben 17,545, Difference (465,939.90) Revised Chattanooga79.3% 2 Volunteer78.2% 3 Jackson78.2% 4 Motlow77.7% 5 Columbia76.0% 6 Roane75.8% 7 Dyersburg75.6% 8 Cleveland75.2% 9 Walters75.1% 10 Northeast75.0% 11 Pellissippi74.8% 12 Southwest74.6% 13 Nashville73.8% TBR Average76.1%

31 Ranking by Percentage Total Operating as a percent of Budget JSCC's Tot E&G $ 22,444, % Avg 5,364, Current Oper 4,898, Difference (465,939.90) Revised Nashville26.2% 2 Southwest25.4% 3 Pellissippi25.2% 4 Northeast25.0% 5 Walters24.9% 6 Cleveland24.8% 7 Dyersburg24.4% 8 Roane24.2% 9 Columbia24.0% 10 Motlow22.3% 11 Jackson21.8% 12 Volunteer21.8% 13 Chattanooga20.7% TBR Average23.9%

32 Maintaining Current Employment Level

33 FTE Trend

34 Change in FTE from FY to Difference FTE = 222 % of Increase From FYE 2006 to FY = 8.5%

35 To Maintain Current Employment Level 2006 Data FTE Enrollment-To be at TBR Avg for JSCC’ FTE Enrollment-Actual JSCC’ FTE Adj Req to be at TBR Avg Required % Increase in FTE To be at TBR Avg 4.7%

36 To maintain current employment level & Bring to TBR Avg Amount Required to bring salaries to TBR Avg: Faculty$ 185, Administrative/Professional258, Clerical/Support140, Total amount of salaries required to be average584, Additional benefits required (18%) 105, Total additional salaries and benefits required$ 690,101.62

37 Implementation of Compensation Equity Plan

38 Strategic Plan Strategic Strategic Strategic Strategic Strategic Plan Plan Plan Plan Plan Strategic Goal (Min)80% 82.5% 85% 87.5% 90% Actual (Min)80% 89% *94% *97.5% *100% #Staff Affected Classified Adm/Pro Faculty Tot Staff Affected $ Paid Sal 199, ,041 *200,562 *200,562 *200,562 Addt’l (18%) 35,948 36,367 36,101 36,101 36,101 Total Sal/Ben $ 235,662 $ 238,408 $ 236,663 $ 236,663$ 236,663 *Projections - $ To be paid in salaries for FYE 2008 thru FYE 2010 do not reflect CPI, Rank Promotions, Years of Experience, Years of Service, nor Degree Attainment increases

39 Fulfilling CEP Is Contingent Upon  TBR Restrictions  JSCC’s Ability To Pay 1) Appropriations 2) Enrollment-Tuition & Fees 3) Allocation of Resources

40 In Summary

41 JSCC’s Future Needs  Maintain 2-5%  Maintain Current: Salaries/Benefits/Operations Budget(Annually)= $ 22,091,200  Prepare for Future Growth of: Staff & Operations  Secure Funding for R & R(Annually)= $ 500,000  Secure Funding for CEP over next 3 Years = $ 709,989  Secure Funding for Campus Projects = $ 4,049,723

42 Institutional Options  Staff Attrition  Adj of FT Faculty/Adjunct Ratio (Institution is currently gathering data)  Increase Enrollment  Maintain Staff & Enrollment Levels (Accept Current Salary & Operational Levels)

43 Lacking Progress Admin/ProTech continues to rank 13th in Salary Ranking Classified Staff continues to rank 11 th in Salary Ranking Secure funding for several Unfunded Campus Projects

44 JSCC’s Accomplishments  Staffing Attritions from 270 to 264  Ranks 3 rd among 13 TBR two year institutions in commitment of $ to Salaries & Benefits  Faculty’s Salary Ranking improved from 11 th to 10 th  Faculty’s Student to Employee Ratio improved from 22 to 24  Classified & Admin/ProTech Student to Employee Ratio improved to 7th & 8th respectively

45 JSCC’s Accomplishments Cont’d  Completed Pay-out of Phase II of CEP bringing all employees to at least 89% of Target (Ahead of Strategic Plan)  Completed 14% of Campus Projects  Maintained Balanced Budget  Enrollment Increased by 8.5%-Greatest increase of all 2 & 4 year schools in the TBR system

46 Questions & Answers