BAKERSFIELD COLLEGE BUDGET OVERVIEW CAMPUSWIDE BUDGET MEETING APRIL 8, 2014 LAURA LORIGO, MANAGER, AUXILIARY AND BUDGET
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1 BAKERSFIELD COLLEGE BUDGET OVERVIEW APRIL 8, 2014 CAMPUSWIDE BUDGET MEETING PRESENTED BY SONYA CHRISTIAN, PRESIDENT PREPARED BY ANTHONY CULPEPPER, VICE PRESIDENT, FAS AND LAURA LORIGO, MANAGER, AUXILIARY AND BUDGET 1
2 TOPICS OF DISCUSSION Budget Committee Members Recognize New VP State of The Budget Reorganization Chart Categoricals Revenue Enhancement Title V Grant Opportunity Budget Projection Model 2
3 BUDGET COMMITTEE MEMBERS Dr. Sonya Christian President, Co-Chair Corny Rodriguez President, Academic Senate, Co-Chair Dr. Anthony Culpepper Vice President, FAS Laura Lorigo Manager, Auxiliary and Budget Lynn Krause Faculty Dr. John Gerhold Faculty Meg Stidham - Classified Reggie Bolton - Faculty Dr. Nick Strobel Faculty Cindy Collier Administrator Nan Gomez-Heitzeberg Administrator Dr. Zav Dadabhoy Administrator 3
4 RECOGNIZE NEW VP Dr. Anthony Culpepper, Vice President of Finance and Adminsitrative Services 27 years of executive experience in both corporate and academia; profit and nonfor profit models. Licensed - CPA, CMA, CFM, and EA Previous Corporate roles - CFO/Vice President of Finance; Corporate Controller Previous Academic Administrative roles - Vice Provost of Faculty Affairs, Dean of the Colleges of Business Administration and Information Systems, Dean of the College of Business and Management, Dean of the Keller Graduate School, and Dean (interim) of the College of Liberal Arts and Sciences Faculty experience Professorships - at Ashford University, mid-tenure track professorship as an Irvine Scholar of Accounting at Pepperdine University, Professor of Accounting, Business Administration and Organizational Leadership at Trident University, and an adjunct Professor of Accounting at the University of La Verne. Education - Ed. D of Organizational Leadership (Pepperdine University); Executive MBA (Graziadio School of Business and Management); BS (CSU Dominguez Hills); AA (Long Beach City College). Accreditation and Assessment Experience Member of evaluation committees for Western Association of Schools and Colleges (WASC), Association of Advanced Collegiate Schools of Business (AACSB) 4
5 STATE OF THE BUDGET As we get started on the budget development process for Deficit Spending Control projected deficit approximately ($1,000,000) Labor budget Vacant Positions Separated Positions Place Holder/New Positions Reorganization Non-labor budget Strategic Revenue Enhancement and Cost Containment Levers of Control 5
6 CLOSING THE LOOP December 6, 2013 Labor Classified Faculty Administrative Non-labor Facilities Technology Student Fees 6
7 7
8 COST CONTAINMENT Fixed Labor Cost (Structural Expenditure) Approximately 90% of expenditure Approximately 10% non labor expenditure 8
9 BUDGET MODEL 9
10 FTES SPRING
11 FTES SPRING
12 FTES FALL
13 FTES FALL
14 REVENUE ENHANCEMENT Budget Deficit approximately 600 FTES overbudget service charges The approximate overcharge $684,000 Facilities assets Rentals Events Grants 14
15 CATEGORICALS 15
16 CATEGORICALS Categorical Funds Allocation Expenses Allocation Expenses Allocation Expenses Allocation Expenses Allocation Expenses YTD DSPS 643, , , ,615 1,086, , , ,689 1,081, ,494 SSSP/Matriculation 455, , , , , , , , , *** EOPS/CARE 739, , , , , , , , , ,207 CalWorks Basic Skills 177, , , , , ** 294,077 0 Note:** Denotes additonal cost of 1 Faculty salary moved from GUI to BSI Note:*** Denotes additonal cost of 2 Classifed salaries moved from GUI to SSSP 16
17 GRANTS 17
18 Closing The Loop 18
19 TITLE V GRANT OPPORTUNITY BC Title V Part A Solo Year 1 Year 2 Year 3 Year 4 Year 5 ACTIVITY: ONE Total SUMMARY BUDGET Personnel $470,000 $441,355 $414,281 $419,061 $391,114 $2,135,812 Fringe Benefits 27% $126,900 $119,166 $111,856 $113,146 $105,601 $576,669 Travel $2,000 $5,000 $5,000 $5,000 $5,000 $22,000 Equipment $0 $0 $0 $0 $0 $0 Supplies $77,500 $78,000 $110,000 $98,000 $120,000 $483,500 Contractual $0 $0 $0 $10,000 $0 $10,000 Endow ment $0 $0 $0 $0 $0 $0 Other $60,000 $60,000 $60,000 $60,000 $60,000 $300,000 TOTAL SUMMARY BUDGET $736,400 $703,521 $701,137 $705,207 $681,715 $3,527,981 Year 1 Year 2 Year 3 Year 4 Year 5 REM AINDER -$86,400 -$53,521 -$51,137 -$55,207 -$31,715 -$277,981 TOTAL ALLOWABLE $650,000 $650,000 $650,000 $650,000 $650,000 $3,250,000 $0 Remainder -$211,400 -$178,521 -$176,137 -$180,207 -$156,715 -$902,981 New Total Allow able: Low er Limit $525,000 $525,000 $525,000 $525,000 $525,000 $2,625,000 19
20 BUDGET PROJECTION MODEL Excel Spreadsheet 20
21 BAKERSFIELD COLLEGE BUDGET OVERVIEW APRIL 8, 2014 CAMPUSWIDE BUDGET MEETING PRESENTED BY SONYA CHRISTIAN, PRESIDENT PREPARED BY ANTHONY CULPEPPER, VICE PRESIDENT, FAS AND LAURA LORIGO, MANAGER, AUXILIARY AND BUDGET 21
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