Cost of Employee Benefits Total annual cost of benefits by employee categoryTotal annual cost of benefits by employee category Cost detail of each benefit plan by employee categoryCost detail of each benefit plan by employee category Cost of post retirement benefitsCost of post retirement benefits

Benefit Cost by Job Classification & Total Annual Benefit Cost to Source: SOCCCD Budget

Employee Benefits Cost Detail Benefit Cost by Job Classification Source: SOCCCD Budget

Other Post Employment Benefits (OPEB) Actuarial Study – Completed May 2006Actuarial Study – Completed May 2006 –Present Value of Retiree Benefit Obligation (All current employees and retirees) –Accrued over the working lifetime of employees –Total = $80.2 Million Retiree Benefit FundingRetiree Benefit Funding –Current balance = $28.0 Million (Including $4.7 Million basic aid contribution in (Including $4.7 Million basic aid contribution in ) ) –Unfunded balance = $52.2 Million

Staffing & Other Expense Comparison Academic to Classified staff ratio compared to other Community CollegesAcademic to Classified staff ratio compared to other Community Colleges Staffing by job classification compared to other Community CollegesStaffing by job classification compared to other Community Colleges Salaries, benefits, and other expenses compared to other Community CollegesSalaries, benefits, and other expenses compared to other Community Colleges

Academic to Classified Staff Ratio Fall ’06 FTE Staffing Source: State Chancellor’s Office Data Mart

Staffing Ratios by Job Classification Fall ’06 FTE Staffing Source: State Chancellor’s Office Data Mart

Salaries, Benefits & Other Expenses Expenses Source: State Chancellor’s Office Data Mart CCFS-311 Reports