Spreadsheet: 4a71e8ae-51f8-4f45-b32b-8df806f0c4cd
Sheet: Summary

Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2012
Summary of Expense divided  Contact Hours
Contact Hours for fall 2011 and spring and summer 2012
Fund | Total Expense by  Discipline |  | Contact Hours | Expense | Expense per Contact Hour
1 | Agriculture
2 | Architecture and Precision Production Trades
3 | Biology, Physical Sciences, and Science Technology
4 | Business Management, Marketing, and Administrative Services
5 | Career Pilot
6 | Communications
7 | Computer and Information Sciences
8 | Construction Trades
9 | Consumer and Homemaking Education
10 | Engineering
11 | Engineering Related
12 | English Language, Lit, Philosophy, Humanities, & Interdisciplinary
13 | Foreign Languages
14 | Health Occupations - Dental Assistants, Medical Lab, and [NAME]. Degree Nursing
15 | Health Occupations - Dental Hygiene
16 | Health Occupations - Other
17 | Health Occupations - Respiratory Therapy
18 | Health Occupations - Vocational Nursing
19 | Mathematics
20 | Mechanics and Repairers - Automotive
21 | Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation Workers
22 | Mechanics and Repairers - Electronics
23 | Physical Education and Fitness
24 | Protective Services and Public Administration
25 | Psychology, Social Sciences, and History
26 | Visual and Performing Arts
28 | Developmental Education - Math
29 | Developmental Education - Reading/Writing
 | Total
Fund | Departmental Operating Expense by  Discipline |  | Contact Hours | Expense | Expense per Contact Hour
1 | Agriculture
2 | Architecture and Precision Production Trades
3 | Biology, Physical Sciences, and Science Technology
4 | Business Management, Marketing, and Administrative Services
5 | Career Pilot
6 | Communications
7 | Computer and Information Sciences
8 | Construction Trades
9 | Consumer and Homemaking Education
10 | Engineering
11 | Engineering Related
12 | English Language, Lit, Philosophy, Humanities, & Interdisciplinary
13 | Foreign Languages
14 | Health Occupations - Dental Assistants, Medical Lab, and [NAME]. Degree Nursing
15 | Health Occupations - Dental Hygiene
16 | Health Occupations - Other
17 | Health Occupations - Respiratory Therapy
18 | Health Occupations - Vocational Nursing
19 | Mathematics
20 | Mechanics and Repairers - Automotive
21 | Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation Workers
22 | Mechanics and Repairers - Electronics
23 | Physical Education and Fitness
24 | Protective Services and Public Administration
25 | Psychology, Social Sciences, and History
26 | Visual and Performing Arts
28 | Developmental Education - Math
29 | Developmental Education - Reading/Writing
 |  | Total
Fund | Faculty Salaries by  Discipline |  | Contact Hours | Expense | Expense per Contact Hour
1 | Agriculture
2 | Architecture and Precision Production Trades
3 | Biology, Physical Sciences, and Science Technology
4 | Business Management, Marketing, and Administrative Services
5 | Career Pilot
6 | Communications
7 | Computer and Information Sciences
8 | Construction Trades
9 | Consumer and Homemaking Education
10 | Engineering
11 | Engineering Related
12 | English Language, Lit, Philosophy, Humanities, & Interdisciplinary
13 | Foreign Languages
14 | Health Occupations - Dental Assistants, Medical Lab, and [NAME]. Degree Nursing
15 | Health Occupations - Dental Hygiene
16 | Health Occupations - Other
17 | Health Occupations - Respiratory Therapy
18 | Health Occupations - Vocational Nursing
19 | Mathematics
20 | Mechanics and Repairers - Automotive
21 | Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation Workers
22 | Mechanics and Repairers - Electronics
23 | Physical Education and Fitness
24 | Protective Services and Public Administration
25 | Psychology, Social Sciences, and History
26 | Visual and Performing Arts
28 | Developmental Education - Math
29 | Developmental Education - Reading/Writing
 |  | Total
 | Allocated Administrative Expense |  | Contact Hours | Expense | Expense per Contact Hour
 | Institutional Support
 | Student Services
 | Academic Support
 | Research
 | Scholarships and Fellowships
 | Equipment Depreciation
 | Local Benefits
 |  | Total
 | Annual Financial Report - Schedule B
 | Unrestricted - Educational Activities | Salaries and Wages | Local Benefits | Other Expenses | Total
 | Instruction
 | Research
 | Public Service
 | Academic Support
 | Student Services
 | Instructional Support
 | Operation and Maintenance of Plant
 | Scholarships and Fellowships
 | Other
 | Total
 | Depreciation Expense - Equipment
 | Total
 | Study Total
Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB).  The Report of Fundable Operating Expenses (RFOE),  completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE subcategorizes the expenditures collected in [NAME] B funded with unrestricted funds, totals them for all institutions, and divides them by the statewide contact hours to determine rates by discipline.