1. The Big Picture Fall 2011Office of Administrative Services1

2.  Taxes ◦ Property tax ◦ Income tax ◦ Sales tax  Budget Projection and Development at Department of Finance/LAO and Governor’s Office o Legislative Analysts Office (LAO) is a non-partisan advisory body to the governor and legislature  Proposition 98 Guarantees o Became law in 1988 and provides minimum funding guarantee o 2/3 of CC funding comes from prop 98 o 70% of K-12 revenue supported by prop 98 o 45% of State General Fund Revenue committed to education o Grows or shrinks with the state economy and FTES o May be suspended with a 2/3 majority vote of the legislature 2Office of Administrative Services

3. 3 State Budget Development (Cont.)  Governor’s Initial Budget Proposal – January 10  Governor/Legislators negotiations  May Revise/District tentative budget  Governor/Legislators negotiations  June 30 deadline  July 1 start of Fiscal Year  District/College budget offices/tentative to final budget  Board of Trustees  September 15 deadline  MC Budget Administrators

4.  72 CCC Districts  112 Colleges  Conducts annual State Chancellor’s Budget Workshops (January/August)  Provides expertise and audit services for all CCC programs and services  50% Law ◦ At least 50% of “current cost of education” must be spent on classroom instructors’ salaries and benefits. This includes FT/PT classroom instructors and instructional aids. Only teaching load of librarians and counselors counts towards the 50% law.  FON – Full-Time Faculty Obligation Number  75/25 – Ft/PT ratio – a target  320 Report 4Office of Administrative Services

5. Report & Apportionment Cycle  Advance Apportionment ◦ Certified on July 15 (based on prior year P2) ◦ Apportionment allocated for July – January (60%)  First Principal Apportionment (P1) ◦ Estimated annual FTES (July thru December) ◦ Due by January 15 ◦ Apportionment allocated for February – May (32%)  Second Principal Apportionment (P2) ◦ Estimated annual FTES (July thru April) ◦ Due by April 15 ◦ Apportionment allocated in June (8%)  Final Recalculation (P3) ◦ Annual FTES for prior year due on July 15 ◦ Final apportionment for prior year generally completed in December or January of the current year 5Office of Administrative Services

6.  FTES Converts to Apportionment  Three Apportionment Rates ◦ 1 Credit FTES = $4,565 ◦ 1 Non-credit FTES = $2,745 ◦ 1 Enhanced Non-credit FTES = $3,232  Enhanced non-credit FTES involves “Career Development & College Prep courses  Definition of FTES ◦ Full Time Equivalent Student (FTES) is the equivalent of 525 hours of student instruction  3 hours/day; 5 days/week; 35 weeks/year  Timely and Accurate Enrollment Reporting ◦ A collaborative effort between Instruction and Student Services ◦ Census ◦ Faculty role critical Office of Administrative Services6

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8. 8 Mission College FY 2011/2012 Enrollment Plan Under Scenario One

9. Office of Administrative Services9

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11.  District Services off the top ◦ 87% of budget in salaries and benefits ◦ Fixed Cost Schedule ◦ District Services  Colleges split balance based on FTES  Tentative Budget (Starts July 1)  Final Budget (Adopted by September 15)  11/12 District Budget Summary  DC/DBAC 11Office of Administrative Services

12.  MC Budget Allocation Model ◦ New Monies  One-time/On-going ◦ Base Operating Budget  Base Operating Budget ◦ Supplies/Duplicating/Hourly/Equipment Maintenance  College Budget Advisory Council (CBAC)  11/12 Operating Budget Development ◦ Integrated Resource Request Process ◦ Zero-based Budget Model 12Office of Administrative Services

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14.  Carolyn Kuri  Carol Qazi  Charity Bowles  Dan Sanidad  Daniel Peck  Danny Nguyen  Dianne Dorian  Donna Hale  Laurel Jones  Mary Ashley  Mina Jahan  Norma Ambriz-Galaviz  Penny Johnson  Peter Anning  Rita Grogan  Rosalyn Chan  Stephanie Kashima  Susan Monahan  Tim Karas  Worku Negash 14Office of Administrative Services

15.  Fund 100 – Unrestricted General Fund  Fund 017 – Instructional Materials Fees  Fund 120 – Restricted & Categorical Funds  Other Funds ◦ Fund 121 – Health Services ◦ Fund 122 - Parking ◦ Fund 330 – Child Care ◦ Fund 400 – Capital Projects ◦ Fund 591 – Community Education ◦ Fund 595 – Contract Education ◦ Fund 597 - Entrepreneurial ◦ Fund 712 – ASB ◦ Fund 732 – Campus Center ◦ Funds 741-754 – Financial Aid 15Office of Administrative Services

16.  Funds Doug Masury is responsible for: ◦ Fund 120 ◦ Fund 330 ◦ Fund 591 ◦ Fund 595  Funds Queenie Chan is responsible for: ◦ Fund 100 ◦ Fund 017 ◦ Fund 597 ◦ Fund 121 ◦ Fund 122 ◦ Funds 741-754 ◦ Fund 120 ◦ Fund 400 ◦ Fund 712 ◦ Fund 732 16Office of Administrative Services

17. 17 FFF – CCCCCC – AAAA – OOOOO – GGG 3 6 4 5 3 Cost Center Start with: 1-wv 2-mc 3-district Object Code Start with: 4 - Revenue 5 - Expense Fund 100 120 595 etc… Activity/Tops Code Course or program code Grant Code 017-old fund 17 Office of Administrative Services

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