2018-2019 Budget Presentation Chemeketa Community College April - - PowerPoint PPT Presentation

2018-2019 Budget Presentation

Chemeketa Community College April 11, 2018

Budget Publications

Budget Committee Reference Handbook A handbook for Budget Committee members of reference materials that includes:

• Member roles and responsibilities
• Budget calendar
• Copies of PowerPoint slides for the first night

Proposed Budget This document is a compilation of all General Fund units at the department level and budgets for other funds. It includes a narrative, two-year history, current-year budget, and proposed budget amounts. It also contains the president’s message, a financial summary, budget assumptions & decisions, and explanations. Adopted Budget This document is the approved budget, plus or minus any changes, formally adopted and appropriated in June.

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Budget Committee Duties

to comply with local budget law

• Meets publicly to review the proposed budget
• May not discuss or deliberate on the budget outside of a public

meeting

• Budget Committee must have a quorum present in order to hold a

meeting

• Receives the budget and budget message
• Provides an opportunity for the public to ask questions about and

comment on the budget

• Approves the budget, rate of tax and amount of tax for General

Obligation bonds.

• Any budget committee action must have the approval of a majority
• f its members

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President’s Budget Message

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Budget Process and Resources

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Budget Process

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Develop College Budget Feb – Executive Team Apr – Budget Committee Jun – College Board of Education Adopt College Budget Hear Presentation & Approve Budget Hold Public Hearing May – College Board of Education

Summary of All Funds

Total: $297,897,000

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General Fund, 28.9% Special Projects, 5.9% Self-Support, 10.4% Intra-College, 5.6% Debt Service, 14.0% Regional Library & Reserve, 1.5% Auxiliary Enterprise, 3.6% Capital Projects, 7.3% Financial Aid, 22.3% Other Fiduciary Funds, 0.5%

$86,340,000

General Fund Sources of Revenue

25.9% 42.7% 28.0% 3.4%

0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 2001-03 2003-05 2005-07 2007-09 2009-11 2011-13 2013-15 2015-17 2017-19 Tuition and Fees State Funding Local Taxes Miscellaneous

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Property Tax Revenues

$8 $10 $12 $14 $16 $18 $20 $22 $24

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Millions

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projected

2018-19 Resources Based on FTE

Funding Formula 61.4%

Driven by FTE

Amount available set by legislature and constitution (includes state support and property taxes)

Tuition and Fees 23.4%

Driven by FTE x Rate set by Chemeketa Board

Funding Based on FTE 84.8%

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Chemeketa Student FTE

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10,131 13,929 10,572 10,255 9,947

9,000 10,000 11,000 12,000 13,000 14,000 15,000

projected

• 3% -3%

State Allocation to Community Colleges

411.0 428.7 494.0 416.0 395.7 465.0 550.0 570.2

$200 $250 $300 $350 $400 $450 $500 $550 $600 2003-05 2005-07 2007-09 2009-11 2011-13 2013-15 2015-17 2017-19

Millions 12

Chemeketa’s FY2017-18 share 11.4%

Chemeketa’s Share of State Funding

25.0 21.6 21.5 19.1 22.7 26.1 30.2 31.4 32.5 31.8

$0 $5 $10 $15 $20 $25 $30 $35 $40

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Millions 13

Tuition Rate plus per Credit Fees

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Universal Fee 6.50 8.00 9.00 10.00 10.00 14.00 14.00 14.00 14.00 15.00 18.00 Tuition Rate 61.00 70.00 72.00 77.00 80.00 80.00 80.00 80.00 80.00 84.00 87.00

$0 $20 $40 $60 $80 $100 $120

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Tuition and Fee Revenues

$8 $10 $12 $14 $16 $18 $20 $22 $24

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Millions

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projected

Ending Fund Balance

$0 $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13 $14

Millions

projected 16 target 10% 15%

Budget Development Fiscal Year 2018-19

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Budget Principles 2018-19

1) Ensure the college’s strategic priorities and mission are fulfilled through the core themes:

– Academic Quality – Access – Community Collaborations – Student Success

2) Consider investment and reduction decisions through the college’s values of:

– Collaboration – Diversity – Equity – Innovation – Stewardship

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Budget Principles 2018-19

continued

3) Maintain the following:

– Enrollment, progression and completion targets – Staffing and facilities at sufficient levels to protect the college’s infrastructure and ensure compliance with regulations and laws – Sufficient fund balance to –

• Protect against unanticipated resource declines or cost increases that could

jeopardize the future of Chemeketa

• Provide the flexibility to take advantage of opportunities

– A balanced operating budget to ensure the long-term fiscal health of the college

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Budget Principles 2018-19

continued

4) Invest in initiatives, strategies, programs and operations that will positively impact student completion and success. 5) Seek cost sharing and revenue producing opportunities that support our mission and strategic priorities such as grants, partnerships, self-support ventures and foundation assistance that may augment operations.

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• State funding 2017-19 biennium for all community colleges: $570.2 million
• Tuition and Fees

– Increase the tuition and universal fee rate by $3 each – Decrease in tuition dollars due to anticipated 3% enrollment decline – Increased tuition by $454,639 due to trial status positions

• Current local taxes

– Project 3% rate of growth – Slight increase in prior local taxes

• Indirect, Interest & Miscellaneous revenue-combined increase of $290,000
• No change in transfer in from Self-Support
• Increased beginning fund balance by $1,200,000 to reflect projected ending

fund balance (EFB) for current year (2017-18)

Budget Assumptions & Decisions: Resources

Budget Changes-Resources

RESOURCES:

FY2017-18 Adopted Budget $84,340,000 State revenue $700,000 Net tuition and fees reduction (from FY2017-18 budget)

• $750,000

Current and prior local taxes +$560,000 Indirect Recovery/Interest/Miscellaneous revenue +$290,000 Increased budgeted carryover +1,200,000 Total +$2,000,000 FY 2018-19 Proposed Budget $86,340,000

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FY2018-19 General Fund Resources

Source Amount

State Funding $31,780,000 Tuition and fees $20,200,000 Current and Prior Local Taxes $21,250,000 Indirect Recovery/Interest/Miscellaneous $2,610,000 Transfer in from Self-Support $500,000 Beginning Fund Balance $10,000,000 Total Resources $86,340,000

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State Sources, 36.8% Local Taxes, 24.6% Tuition and Fees, 23.4% Indirect/Interest/ Misc., 3.0% Beginning Fund Balance, 11.6% Transfer in from Self-Support, 0.6%

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General Fund Resources 2018-19

Total: $86,340,000

Budget Assumptions & Decisions: Expenditures

• All eligible classified and faculty employees will receive increases in

accordance with the bargaining agreements

• Any changes to exempt employee compensation are subject to board

approval in June

• A 4.2% increase for the employer-paid portion of medical, dental and vision

insurances tied to the CPI-U per the bargaining agreements

• No increase for hourly or student budgets
• Reduced adjunct and Part-time faculty budget by $150,000 (plus fringes) due

to reduced enrollment

• Targeted increase for materials and services
• Adjusted non-mandatory transfers due to increase in the tuition rate and

reduced need for Scholars funding. Net change is a reduction of $125,000

• Reduced contingency by $250,000
• Other targeted investment and reduction decisions to be presented

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Budget Changes-Expenditures

EXPENDITURES:

FY 2017-18 Adopted Budget $84,340,000 Estimated Cost of Increases to Employee Salaries and Benefits +$3,372,183 Total Personnel Investments +$255,559 Total Personnel Reductions

• $1,740,590

Move Trial Status positions from Self-Support to General Fund +$454,639 M&S and Capital +$33,209 Transfers

• $125,000

Contingency

• $250,000

Total +$2,000,000 FY 2018-19 Proposed Budget $86,340,000

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FY 2018-19 General Fund Expenditures

Expenditures Amount

Personnel Services $67,099,542 M & S $9,307,056 Capital $158,402 Transfers $4,775,000 Contingency $3,500,000 Unappropriated Ending Fund Balance $1,500,000 Total Expenditures $86,340,000

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General Fund Expenditures 2018-19

Expenditures by Type

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Personnel Services 77.7% Materials and Services 10.8% Capital Outlay 0.2% Transfers 5.5% Contingency 4.1% Unappropriated EFB 1.7%

Total: $84,840,000 Unappropriated EFB: $1,500,000

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General Fund Expenditures 2018-19

Expenditures by Function

Instruction 40.5% Instructional Support 14.0% Student Services 8.9% College Support Services 19.2% Plant Operation & Maint 7.7% Transfers 5.6% Reserves 4.1%

Total: $84,840,000 Unappropriated EFB: $1,500,000

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70 72 74 76 78 80 82 84 86 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23

Millions

Revenues Expenses

Chemeketa Forecasted General Fund Revenues and Expenses

Projecting employee contracts, slight M&S increases Flat state funding, flat enrollment, no increase to tuition or fees Note: This assumes we maintain the current state in our forecasting

Investments and Reductions

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Definitions

Acronym Name

APRES Academic Progress and Regional Education Services (including Yamhill Valley Campus as of 7-1-17) CSSD College Support Services Division CTE Career and Technical Education G&A Governance and Administration GETS General Education and Transfer Studies ISS Instruction and Student Services PO President’s Office SDLR Student Development and Learning Resources

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President’s Office and Governance Reductions

Area/ Div. Department FTE Purpose Category Amount Core Theme

G&A Human Resources

• 1.00

Eliminate vacant Labor Relations position Exempt

• $103,602

All G&A Human Resources

• 1.00

Eliminate vacant Employee Development position Classified

• $79,315

All TOTAL PO & G REDUCTION

• 2.00
• $182,917

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College Support Services Investments

Area/ Div. Department FTE Purpose Category Amount Core Theme

CSSD Facilities & Capital Projects N/A Allocate funding for professional services M&S $50,000 All CSSD Public Safety 0.10 Move 10% of exempt position from Auxiliary Services to GF Exempt $9,253 All TOTAL CSSD INVESTMENT 0.10 $59,253

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College Support Services Reductions

Area/ Div. Department FTE Purpose Category Amount Core Theme

CSSD Business Services

• 0.50

Eliminate vacant Department Assistant position Classified

• $33,670

All CSSD Business Services

• 1.00

Eliminate vacant Financial Services Technician position Classified

• $58,753

All CSSD Facilities & Capital Projects

• 1.00

Eliminate vacant exempt position Exempt

• $142,759

All CSSD Facilities & Capital Projects

• 1.00

Eliminate vacant Environmental Health and Safety Project Coordinator position Classified

• $83,175

All CSSD Facilities & Capital Projects

• 1.00

Eliminate vacant Custodian I position Classified

• $52,892

All TOTAL CSSD REDUCTIONS

• 4.50
• $371,249

NET CSSD REDUCTIONS & INVESTMENTS

• 4.40
• $311,996

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Instruction and Student Services Investments

Area/ Div. Department FTE Purpose Category Amount Core Theme

APRES Agricultural Sciences & Wine Studies 0.65 New support position 65% GF/35% SS Classified $46,055 Academic Quality CTE Emergency Services & Diesel Technology 1.00 New Diesel Technology Instructor position Faculty $84,450 Access CTE Health Sciences 1.00 New Anesthesia Technology Instructor position Faculty $84,450 Access GETS Education, Languages & Social Sciences 0.20 Move 20% of exempt position from SS to GF Exempt $31,351 All TOTAL ISS INVESTMENTS 2.85 $246,306

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Instruction and Student Services Reductions

Area/ Div. Department FTE Purpose Category Amount Core Theme

APRES Academic Development

• 1.00

Eliminate vacant Department Analyst position Classified

• $79,315

All APRES Academic Development

• 1.00

Eliminate vacant Reading/Study Skills Instructor position Faculty

• $84,450

Access APRES Agricultural Sciences & Wine Studies

• 0.50

Eliminate vacant Vineyard Management Instructor position Faculty

• $41,209

Access APRES Yamhill Valley Campus

• 1.00

Eliminate vacant Dean- Instructional Programs position Exempt

• $144,625

All CTE Applied Technologies

• 1.00

Eliminate Electronics Instructor position Faculty

• $84,450

Access

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Instruction and Student Services Reductions Cont’d

Area/ Div. Department FTE Purpose Category Amount Core Theme

CTE Business & Technology, ECE,

• Vis. Com.
• 1.00

Eliminate vacant CWE Department Technician position Classified

• $55,696

Student Success CTE Health Services

• 1.00

Eliminate vacant Human Services Instructor position Faculty

• $84,450

Access GETS Liberal Arts

• 1.00

Eliminate vacant Ceramics/Sculpture Instructor position Faculty

• $84,450

Access ISS ISS Administration

• 1.00

Eliminate vacant Dean- Strategic Initiatives position Exempt

• $128,731

Student Success ISS ISS Administration N/A Reduce Adjunct faculty dollars ($150,000 plus fringes) Adjunct

• $189,450

Access

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Instruction and Student Services Reductions Cont’d

Area/ Div. Department FTE Purpose Category Amount Core Theme

SDLR Advising & First Year Programs

• 1.00

Eliminate vacant Student Services Specialist position Classified

• $66,395

Student Success SDLR Counseling & Student Support Services

• 1.00

Eliminate vacant Counselor position Faculty

• $84,450

Student Success SDLR Enrollment Services

• 1.00

Eliminate vacant Student Services Technician position Classified

• $58,753

Student Success TOTAL ISS REDUCTIONS

• 11.50
• $1,186,424

NET ISS REDUCTIONS & INVESTMENTS

• 8.65
• $940,118

NET COLLEGE – WIDE INVESTMENTS & REDUCTIONS

• 15.05
• $1,435,031

Net Investments and Reductions by Core Theme

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$(800,000) $(700,000) $(600,000) $(500,000) $(400,000) $(300,000) $(200,000) $(100,000) $- $100,000 Access Academic Quality Community Collaborations All Student Success

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Trial Status Positions From Self-Support to General Fund Instruction and Student Services

Area/ Div. Department FTE Purpose Category Amount Core Theme

GETS Science, Math, Engineering & Computer Science 1.00 Physics Instructor Faculty $84,450 Access GETS Science, Math, Engineering & Computer Science 1.00 Life Science Instructor Faculty $84,450 Access GETS Education, Languages & Social Sciences 1.00 Psychology Instructor Faculty $84,450 Access GETS Liberal Arts 1.00 Music Instructor Faculty $116,839 Access APRES Yamhill Valley Campus 1.00 Science/Geology Instructor Faculty $84,450 Access Total Trial Status 5.00 $454,639

General Fund FTE Changes

FY2017-18 to FY2018-19

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Adopted FY2017-18 Changes FY2017-18 Proposed FY2018-19 Total FY2018-19

Classified 258.62

• 0.96
• 7.85

249.81 Exempt 88.62 1.05

• 3.70

85.97 Faculty 211.80 0.25 1.50 213.55 Total 559.04 0.34

• 10.05

549.33

General Fund Budget by Core Themes

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Access 23% Academic Quality 41% Community Collaboration 9% Student Success 27%

Budget Committee Questions on General Fund?

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Next Week-Other Funds Presentation

April 18th 4:30 pm

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