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

2. 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.

3. 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.

4. 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

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

6. http://extranet. cccco

7. 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)

8. KCCD Comprehensive Target
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 FY Therefore, growth was allocated to PC and BC.

9. 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 (FY )%, 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.

10. 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.

11. 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

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

13. CalSTRS/CalPERS Funding Plan
Looking Ahead
CalSTRS/CalPERS Funding Plan