Spreadsheet: 277a54e0-3921-4966-8213-f9751b2313ab
Sheet: Sheet1

Unnamed: 0 | SFCCD Schedule of Revenues and Expenditures Unrestricted GF, FY 2009-10, FY 2010-11, 2011-12 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | [NAME] | Unnamed: 6 | Unnamed: 7 | D R A F T !!!!! | Unnamed: 9 | Unnamed: 10 | Unnamed: 11 | Unnamed: 12 | 05/18/2010 | Unnamed: 14 | Unnamed: 15 | Unnamed: 16 | Unnamed: 17 | Unnamed: 18
 | Fund Type 11 with Categorical Deficit |  |  |  |  |  |  |  |  |  |  |  |  | DRAFT
 | PBC Hearings 05-18-2010 | Audited Actual | FINAL BUDGET 10-22-2009       Rev & Exp | FINAL ACTUAL Estimated Rev & Exp | FAV (UNFAV) Budget Versus Actual Variance |  |  | "BEST"  Estimated Revenue | "PROBABLE"  Estimated Revenue | "WORST"  Estimated Revenue |  | "BEST"  Estimated Revenue | "WORST"  Estimated Revenue
 |  | FY2008-09 | FY2009-10 | FY2009-10 | FY2009-10 |  |  | FY2010-11 | FY2010-11 | FY2010-11 |  | FY2011-12 | FY2011-12 | Notes:
 | State General Apportionment (TCR) | 165454386 | 85126679 | 82399419 | -2727260 |  |  | 82399419 | 82399419 | 82399419 |  | 84099419 | 82399419
 | State General Apportionment - Noncredit |  | 7848088 | 6356614 | -1491474 |  |  | 6356614 | 6356614 | 6356614 |  | 6356614 | 6356614 |  |  |  | 113228569 | 0.762026849325346
 | State General Apportionment - Noncredit CDCP |  | 18760751 | 19375878 | 615127 |  |  | 19375878 | 19375878 | 19375878 |  | 19375878 | 19375878 |  |  |  | 8734895 | 0.0587857338021972
 | Growth | 1971517 | 0 | 0 | 0 |  |  | 1700000 | 1700000 |  |  | 1500000 | 0 |  |  |  | 26625223 | 0.1791874168724568
 | COLA | 0 | 0 | 0 | 0 |  |  | -600000 | -600000 | -600000 |  | 0 | 0 |  |  |  | 148588687
 |  |  |  |  | 0 |  |  |  |  |  |  |  | 0 |  |  |  | 12179000
 |  |  |  |  | 0 |  |  |  |  |  |  |  | 0 |  |  |  | 160767687
 | Total Apportionment | 167425903 | 111735518 | 108131911 | -3603607 |  |  | 109231911 | 109231911 | 107531911 |  | 111331911 | 108131911 |  |  |  |  | 108131911
 |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  | 82399419.45085873
 | Property tax | 42637558 | 41061533 | 45470146 | 4408613 |  |  | 45470146 | 45470146 | 45470146 |  | 45470146 | 45470146 |  |  |  | 6356613.73556888
 | Student Enrollment Fees (98%) | 7295100 | 8953114 | 8855111 | -98003 |  |  | 8855111 | 8855111 | 8855111 |  | 8855111 | 8855111 |  |  |  | 19375877.8135724
 | Subtotal | 49932658 | 50014647 | 54325257 | 4310610 |  |  | 54325257 | 54325257 | 54325257 |  | 54325257 | 54325257
 |  |  |  |  |  |  |  |  |  |  |  |  | 0
 | Total District General Revenues | 167425903 | 161750165 | 162457168 | 707003 |  |  | 163557168 | 163557168 | 161857168 |  | 165657168 | 162457168
 | Deficit Factor | 0.9851542454 | 1 | 1 | 0 |  |  | 1 | 1 | 1 |  | 1 | 1
 | [NAME] Revenues | 164940339.1303786 | 161750165 | 162457168 | 707003 |  |  | 163557168 | 163557168 | 161857168 |  | 165657168 | 162457168
 | Partnership for Excellence ( ) | 0 | 0 | 0 | 0 |  |  | 0 | 0 |  |  | 0 | 0
 | Prior Year Correction (1) | 2551789 | 0 | 1399692 | 1399692 |  |  | 0 | 0 |  |  | 0 | 0
 | Lottery | 4374928 | 4300000 | 4600000 | 300000 |  |  | 4508000 | 4508000 | 4508000 |  | 4598160 | 4598160
 | Mandated Cost | 1239184 | 0 | 0 | 0 |  |  | 0 | 0 | 0 |  | 0 | 0
 | Part-Time Equalization | 1482297 | 781041 | 781041 | 0 |  |  | 707246 | 707246 | 707246 |  | 707246 | 707246 | Less ARRA $ in10-11 & 11-12
 | Part-Time Faculty Instructional | 165000 | 86941 | 86941 | 0 |  |  | 78726 | 78726 | 78726 |  | 78726 | 78726 | Less ARRA $ in10-11 & 11-12
 | Part-Time Faculty Office Hours | 48120 | 49519 | 49519 | 0 |  |  | 44843 | 44843 | 44843 |  | 44843 | 44843 | Less ARRA $ in10-11 & 11-12
 | Basic Skills (2) | 0 | 0 | 0 | 0 |  |  | 0 | 0 | 0 |  | 0 | 0 | Less ARRA $ in10-11 & 11-12
 | Apprenticeship | 477187 | 258237 | 258237 | 0 |  |  | 233839 | 233839 | 233839 |  | 233839 | 233839 | Less ARRA $ in10-11 & 11-12
 | One-Time Equalization | 0 | 0 | 0 | 0 |  |  | 0 | 0 | 0 |  | 0 | 0
 | Sales Tax | 14815433.6 | 14000000 | 13300000 | -700000 |  |  | 13499500 | 13499500 | 13499500 |  | 14039480 | 14039480 | (-2.5% + 4%) increase for 10-11.  +4% for 11-12
 | Interest Income (net) | 0 | 0 | 0 | 0 |  |  | 0 | 0 | 0 |  | 0 | 0
 | Non-Resident Tuition | 6665347.6 | 6500000 | 7224516 | 724516 |  |  | 8224516 | 7724516 | 7224516 |  | 8224516 | 7224516 | Add $1,000,000 NRT Increase
 | Enrollment Fee | 88280 | 90817 | 93171 | 2354 |  |  | 93171 | 93171 | 93171 |  | 93171 | 93171
 | Other Revenue Fundraising External | 0 | 0 | 0 | 0 |  |  | 2000000 | 1000000 |  |  | 2000000
 | Other Revenue Fundraising Internal | 0 | 0 | 0 | 0 |  |  | 1000000 | 500000 |  |  | 1000000
 | Other Revenue ( See note X, pg 32 4 Quarter report) | 843888 | 156002 | 156002 | 0 |  |  | 156002 | 156002 | 156002 |  | 156002 | 156002
 | Transfers | 184199 | 900000 | 900000 | 0 |  |  |  | 0 |  |  |  | 0
 | Transfers In - BD Reserve |  | 2000000 | 0 | -2000000 |  |  | 0 | 0 | 0 |  | 0 | 0
 | Total District Other Revenues | 32935653.2 | 29122557 | 28849119 | -273438 |  |  | 30545843 | 28545843 | 26545843 |  | 31175983 | 27175983
 | Total Unrestricted Revenues | 197875992.3303786 | 190872722 | 191306287 | 433565 |  |  | 194103011 | 192103011 | 188403011 |  | 196833151 | 189633151
 | Beginning Balance | 2291520 | 2651634 | 2651634 | 0 |  |  | 0 | 0 |  |  | 0 | 0
 | (BSI , Class Sec) |  |  | 0 | 0 |  |  | 0 | 0 |  |  |  | 0
 | Departmental Funds |  |  | 0 | 0 |  |  | 0 | 0 |  |  |  | 0
 | Dept Of Election PPD |  |  | 529500 | 529500 |  |  |  |  |  |  |  | 0
 | Dividend Refund from Insurance JPA |  |  |  |  |  |  | 650000 | 650000 | 650000 |  | 0 | 0 | One-time $$$ [NAME]-in
 | Prior Year ADJUSTMENTS-ISA Agrees |  | 0 | -730000 | -730000 |  |  | 0 | 0 |  |  | 0 | 0
 | Transfers from Board Designated Reserves |  | 0 | 0 | 0 |  |  | 2000000 | 2000000 |  |  | 0
 | Total Resources | 200167512.3303786 | 193524356 | 193757421 | 233065 |  |  | 196753011 | 194753011 | 189053011 |  | 196833151 | 189633151
 |  |  |  |  |  |  |  |  |  |  |  |  | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | 0
 | 1000 Academic-Non Administrative | 92945884 | 87323698 | 89209095 | -1885397 | 3736789 | 0.04020392124088034 | 92586879 | 92586879 | 92586879 |  | 95458663 | 95458663 |  |  |  | 3377784 | 2871784
 | 1210 Administrators | 7132207 | 7259743 | 6953515 | 306228 | 178692 | 0.02505423636750868 | 6646348 | 6646348 | 6646348 |  | 6831312.45 | 6831312.45 |  |  |  | -307167 | 184964.4500000002
 | 2000 Classified | 41824792 | 38452411 | 39728501 | -1276090 | 2096291 | 0.05012077525693374 | 38828501 | 38828501 | 38828501 |  | 40428501 | 40428501 |  |  |  | -900000 | 1600000
 | 3000 Fringe | 38299685 | 42409447 | 41390710 | 1018737 |  |  | 44935070 | 44935070 | 44935070 |  | 46439430 | 46439430 |  |  |  | 3544360 | 1504360
 | 4000 Supplies | 1820655 | 2022243 | 1591893 | 430350 |  |  | 2022243 | 2022243 | 2022243 |  | 2022243 | 2022243 | 09-10 Add'l Savings up $300K |  |  | 430350 | 0
 | 5000 Operating Expense | 13740399 | 13298218 | 11973013 | 1325205 |  |  | 12098218 | 12098218 | 12098218 |  | 12398218 | 12398218 | 09-10 Add'l Savings up $652K |  |  | 125205 | 300000
 | 6000 Capital | 104802 | 130780 | 61688 | 69092 |  |  | 61688 | 61688 | 61688 |  | 61688 | 61688 |  |  |  | 0 | 0
 | 7000 Other Outgo Cafeteria,  Other | 1525238 | 755816 | 659650 | 96166 |  |  | 659650 | 659650 | 659650 |  | 659650 | 659650 | 09-10 300 day base no Jul no June |  |  | 0 | 0
 | 7000 Other Outgo CD  Orfalea & State, | 655126 | 565000 | 565000 | 0 |  |  | 415000 | 415000 | 415000 |  | 415000 | 415000 |  |  |  | -150000 | 0
 | 7000 Other Outgo (2) Categorical Bailouts |  | 1307000 | 1627160 | -320160 |  |  | 3522495 | 3522495 | 3522495 |  | 3522495 | 3522495 | 10-11 & 11-12 Lost ARRA + Rollover +Salary Overage Via 09-10 Forecast |  |  | 1895335 | 0
 | Additional  Reductions of Expense ( ) | 0 | 0 | 0 | 0 |  |  | -500000 | -500000 |  |  | -500000 | 0 | 10-11 500K is Grants --11-12 500K is Grants |  |  | -500000 | 0
 | Total Expenditures (3) | 198048788 | 193524356 | 193760225 | -235869 |  |  | 201276092 | 201276092 | 201776092 |  | 207737200.45 | 208237200.45 |  |  |  | 7515867 | 6461108.45
 | Total Resources versus Expenditures (Deficit)/Surplus UGF | 2118724.330378592 | 0 | -2804 | -2804 |  |  | -4523081 | -6523081 | -12723081 |  | -10904049.44999999 | -18604049.44999999
 |  | D R A F T
Notes:
(1) | The Prior year Correction to State Apportionment is recognized in February of the year subsequent to the Final 323 Enrollment report  [October] submission.
(2)
(3) | Includes the Estimated impact of transfers out for reduced 09-10, 10-11 and 11-12 categorical.
(4) | The Schedule "Future Cost Increases (Decrease)" details all cost increase and decrease assumptions.
(4) | FY 08-09 the $655,126 is for Orfalea Childcare program write-offs. Additional reductions in expenditures for 2009-2010 will be identified in the second reduction plan in an attempt to mitigate these losses.
(5) | Reconciliation of Forecast to Page 23 Q4Th Quarter Report
 |  | FY2008-09 | FY2009-10 | FY2009-10 |  |  |  | FY2010-11 |  |  |  | FY2011-12
 | Fourth Quarter Report Unreserved Undesignated Ending Fund Balance | 2651634 | 0 | 0 |  |  |  | 0 |  |  |  | 0
 | Forecast Overall (Deficit ) or Surplus | 2118724.330378592 | -256468 | -2804 |  |  |  | -4523081 |  |  |  | -10904049.44999999
 | Change in Prior Year encumbrances | 562718 | 0 | 0
 | Change in Prepaid other | -100913 | 100913 | 0
 | Change in Prepaid rent | 155555 | 155555 | 155555 |  |  |  | 155555 |  |  |  | 155555
 | Change in Departmental Fund Balance | -84449 | 0 | 0
 | Subtotal | 2651635.330378592 | 0 | 152751 |  |  |  | -4367526 |  |  |  | -10748494.44999999
 | 4 Q Equals adjusted forecast when Zero !!! | -1.330378592014313 | 0 | 152751 |  |  |  | -4367526 |  |  |  | -10748494.44999999
 |  |  |  |  |  |  |  | Recon of Expenditures
 |  |  |  |  |  |  |  | Check: Changes in [NAME]
 |  |  |  |  |  |  |  | 2010-11 |  |  |  | 2011-12
 |  |  |  |  |  |  |  | 3377784 |  |  |  | 2871784
 |  |  |  |  |  |  |  | -307167 |  |  |  | 184964.4500000002
 |  |  |  |  |  |  |  | -900000 |  |  |  | 1600000
 |  |  |  |  |  |  |  | 3544360 |  |  |  | 1504360
 |  |  |  |  |  |  |  | 430350 |  |  |  | 0
 |  |  |  |  |  |  |  | 125205 |  |  |  | 300000
 |  |  |  |  |  |  |  | 6270532 |  |  |  | 6461108.45
 |  |  |  |  |  |  |  | -5452527 |  |  |  | -105000