2. 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

3. Benefit Cost by Job Classification & Total Annual Benefit Cost 2003-04 to 2006-07 Source: SOCCCD Budget

4. Employee Benefits Cost Detail 2006-07 Benefit Cost by Job Classification Source: SOCCCD Budget

5. 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 2006-07) 2006-07) –Unfunded balance = $52.2 Million

6. 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

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

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

9. Salaries, Benefits & Other Expenses 2005-06 Expenses Source: State Chancellor’s Office Data Mart CCFS-311 Reports