Governmental Funds Group General Fund:

Transcription

1 Governmental Funds Group General Fund: 10 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Fund: 11 UNRESTRICTED SUBFUND Fund: 12 RESTRICTED SUBFUND Fund: 10 TOTAL Description Other Operating Expenses and Services TOTAL EPENDITURES ECESS / (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ,858 35,705,221 15,141,982 50,872,061 19,777,362 11,605,615 9,390,690 1,156,116 4,636, ,212 47,337,898 3,534, ,403 2,707, ,092 4,944,789 4,944,789 14,105 33,805,539 16,870,893 50,690,537 20,592,423 12,815,144 9,980,496 1,423,800 6,421,862 1,078,584 52,312,309 (1,621,772) 126,916 1,345,962 (2,840,818) 5,915,881 GENERAL FUND 492,014 3,489,550 1,066,772 5,048,336 1,106,182 2,184, , , , ,476 5,642,249 (593,913) 1,004, ,366 (46,555) 360, , ,433 3,531, ,365 5,155,322 1,219,578 2,340,021 1,022, , , ,171 6,065,718 (910,396) 1,100, ,138 (313,958) 313, ,872 39,194,771 16,208,754 55,920,397 20,883,544 13,789,771 10,298,174 1,393,643 5,032,327 1,582,688 52,980,147 2,940,250 1,149,127 3,164, ,537 5,305,302 5,305, ,538 37,337,063 17,851,258 55,845,859 21,812,001 15,155,165 11,002,827 1,608,659 7,021,620 1,777,755 58,378,027 (2,532,168) 1,227,492 1,850,100 (3,154,776) 6,229,839 ENDING FUND BALANCE, JUNE ,915,881 3,075, ,958 Citrus Community College 6,229,839 3,075,063 Code No.

2 Governmental Funds Group Debt service Funds: 20 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES Description Other Financing Sources (CA 8900): Interfund Transfers - In Other Incoming Transfers TOTAL - OTHER FINANCING SOURCES Other Outgo (CA 7000): Debt Retirement (Long Term Debt) (CA 7100): Debt Reduction Debt Interest and Other Service Charges Transfers (Outgoing) (CA 7300 and 7400) Reserve for Contingencies TOTAL - OTHER OUTGO NET OTHER FINANCING SOURCES (OTHER OUTGO) (CA 8900/7000) NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance Fund: 21 BOND INTEREST AND REDEMPTION FUND 55,765 3,581,714 3,637,479 3,637,479 2,500,000 1,244,378 3,744,378 (3,744,378) (3,744,378) 3,637,479 DEBT SERVICE FUNDS Fund: 22 REVENUE BOND INTEREST AND REDEMPTION FUND Fund: 29 OTHER DEBT SERVICE FUND ENDING FUND BALANCE, JUNE ,637,479 (106,899) Citrus Community College Code No.

3 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Description Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Governmental Funds Group 30 Special Revenue Funds FUND: 33 FUND: 39 CHILD DEVELOPMENT FUND OTHER SPECIAL REVENUE FUND 38,023 2,528, ,025 3,304, ,683 1,439, , , ,192 18,899 3,469,541 (165,377) 548,742 58, ,390 (324,390) (324,390) 186,140 2,271, ,622 3,100, ,162 1,228, , , ,800 23,934 3,231,682 (131,118) 240, ,137 Special Revenue Funds 572, ,430 53, ,942 64,965 19, , ,188 (28,758) 1, (27,678) 430, , , , ,846 61, ,245 66,990 9, 78, ,635 (209,789) 6, ,660 (402,449) 402,449 FUND: Citrus Community College Code No.

4 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Description Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Governmental Funds Group 40 Capital Projects Funds FUND: 41 FUND: 42 CAPITAL OUTLAY PROJECTS REVENUE BOND FUND CONSTRUCTION FUND 4,561, ,890 5,338, ,572 44,157 21, ,035 4,788,485 5,475,411 (136,912) 1,269,859 1,132,947 2,399,137 2,399,137 3,532,084 3,995, ,457 4,794, ,348 45,269 20,576 3,681,263 4,547,440 8,451,896 (3,657,084) 125,000 (3,532,084) 3,532,084 Capital Projects Funds 434, ,449 81,386 25,132 3, , ,482 1,363,744 (929,295) 22,000,000 21,070,705 (66,079) (66,079) 21,004, , ,093 55, ,427 99,743 2,291,659 12,433,630 15,162,091 (14,741,998) (14,741,998) 21,004,626 6,262,628 FUND: Citrus Community College Code No.

5 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: TOTAL INCOME FUND: 51 FUND: 52 FUND: 59 BOOKSTORE FUND CAFETERIA FUND OTHER ENTERPRISE FUND Description 801 Proprietary Funds Group 50 Enterprise Funds 4,279,286 4,283,031 ENTERPRISE FUNDS 602, , , ,993 COST of SALES 510 3,017, , ,539 28,297 GROSS PROFIT or (LOSS) EPENDITURES: Academic Salaries ,261,814 4,283, , , , ,993 Classified Salaries , , , ,639 67, ,255 Employee Benefits , ,898 65,178 71,278 5,961 34,165 Supplies and Materials ,397 29,181 25,620 25,620 27,721 30,600 Other Operating Expenses and Services ,562 3,290,295 (44,486) 16,124 10,275 39, ,195 6,000 23,000 TOTAL EPENDITURES ,389 4,019, , , , ,068 NET PROFIT OR LOSS , ,689 (44,813) (98,360) 72,633 (34,075) OTHER FINANCING SOURCES ,125 5,000 44,813 98,360 50,000 OTHER OUTGO ,733 1,391,459 98,383 NET INCREASE/(DECREASE) IN RETAINED EARNINGS BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ,817 1,054,953 1,054,953 (1,122,770) 1,122,770 72,633 9,825 9,825 (82,458) 82,458 ENDING FUND BALANCE, JUNE ,122,770 Citrus Community College 82,458 Code No.

6 Proprietary Funds Group REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: INTERNAL SERVICE FUNDS FUND: FUND: FUND: Description TOTAL INCOME EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES NET INCOME / LOSS OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE / (DECREASE) IN RETAINED EARNINGS BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Citrus Community College Code No.

7 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Description Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Fiduciary Funds Group 70 Fiduciary Funds Group FUND: 71 FUND: 74 ASSOCIATED STUDENTS STUDENT FINANCIAL AID TRUST FUND TRUST FUND 404, , ,049 21, ,311 45, ,693 (93,029) 206,277 19,775 93, , , , , , ,000 32, ,000 45, ,000 (118,000) 140,000 22, , ,787 Fiduciary Funds Group 7,657, ,529 8,325,273 42,567 42,567 8,282,706 8,282,706 7,807, ,000 8,477,486 45,000 45,000 8,432,486 8,432,486 FUND: Citrus Community College Code No.

8 Gann Appropriation Limit Proposition 4: Gann Appropriation Limit Proposition 4 (November 1979, Special Election) added Article IIIB to the Constitution to place limitations of the expenditures of and local governments. SB 1352, Chapter 1205/80, provided the implementation of Article IIIB. Subsequently, that legislation was amended by SB 98 (Chapter 82/89), AB 198 (Chapter 83/89), and AB 751 (Chapter 1395/89). Using the method prescribed by the Chancellor's Office and approved by the Department of Finance; please provide district information for the budget year, pursuant to Government Code Sections 7908(c) and 7910, as follows: Year: Description S11 Amount Appropriations Limit. 11 $66,754,254 Appropriations subject to limit. 12 $40,829,192 Amount of aid apportioinments and subventions included within the proceeds of taxes of the district. 13 $32,571,400 Amounts excluded from the appropriations subject to limit, such as unreimbursed federal,, or court mandates. 14 $0 11/10/05 4:56PM Citrus Community College

9 Analysis of Net Ending Balance For the General Fund For Year: Description A. NET ENDING BALANCE Identify the following legally restricted or Board designated amounts within the net ending balance: B. Noncash Assets (items of noncash nature not readily available to meet fund expenditures) Investments (at cost) Student Loans Receivable Stores, Inventories, and Prepaid Items Subtotal B C. Amounts restricted by law (legal requirement) includes specific tax revenues, grants, and appropriations for special purposes.) Federal and Local Subtotal C D. Subtotal, Reserved (B + C) E. Amounts committed by contract/other legal obligations: and Equipment Replacement Collective Bargaining Contracts, Personal Services, and/or Consulting Contracts Other Subtotal E F. Amounts for district's self-insurance program G. Amounts for court order payments H. Amounts designated by Board action for specific future purposes excluding amounts above: and Equipment Replacement Personal Services and/or Consulting Contracts General Reserve Other Subtotal H I. TOTAL, DESIGNATED AMOUNTS (D through H) J. UNCOMMITTED BALANCE (A less I) General Fund Total No. S10 6,229,839 3, , , ,958 2,840,818 2,840,818 3,154,776 3,075,063 Citrus Community College Code No.

10 Analysis of compliance with the 50 Percent Law (ECS 84362) The Current Expense of Education For Year: Object Category Academic Salaries (CA 1000): Instructional Salaries (CA 1100 and 1300) Noninstructional Salaries (CA 1200 and 1400) Subtotal Academic Salaries Classified Salaries (CA 2000): Noninstructional Salaries (CA 2100 and 2300) Instructional Aides (CA 2200 and 2400) Subtotal Classified Salaries Employee Benefits (CA 3000) Supplies and Materials (CA 4000) Other Operating Expenses and Services (CA 5000) Equipment Replacement (CA 6400 Equipment, subsidiary "Replacement") TOTAL ( ) and ( ) Less Exclusions for Current Expense of Education TOTALS for ECS 84362, 50 Percent Law ( )) Percentage of CEE (EDP 470, col. 1 divided by EDP 470, col. 2) 50 Percent of Current Expense of Education (50% of EDP 470, col. 2) Nonexempted Deficiency from second preceding fiscal year Amount Required to be Expended for Salaries of Classroom instructors ( ) S11 GENERAL FUND - UNRESTRICTED SUBFUND ECS 84362(a) Instructional Salary Costs (AC and AC 6110) 16,722,940 16,722, , ,706 4,315,742 21,554,388 (125,324) 21,679, % ECS 84362(b) Total (AC ) 16,722,940 3,054,421 19,777,361 11,089, ,706 11,605,615 9,390,690 1,156,116 4,636,903 46,566,685 4,813,147 41,753, % 20,876,769 95,644 20,972,413 Citrus Community College Code No.

11 Detail of General Fund Revenues For Year: Description Federal Revenues (CA 8100): Forest Reserve Higher Education Act Workforce Investment Act Temporary Assistance for Needy Families (TANF) Student Financial Aid Veterans Education Vocational and Technical Education Act (VTEA) Other Federal Revenues Fund S11 Unrestricted Fund S12 Restricted 23,775 1,083 69,909 64, ,886 Fund S10 Total General Fund 69,909 64,219 23,775 1, ,886 TOTAL FEDERAL REVENUES Revenues (CA 8600) General Apportionments (CA 8610) Apprenticeship Apportionment General Apportionment Other General Apportionments General Categorical Programs (CA 8620) Child Development Extended Opportunity Programs and Services (EOPS) Disabled Students Programs and Services (DSPS) Temporary Assistance for Needy Families (TANF) CA Work Oppor. & Responsibility to Kids (CalWORKs) Telecomm. and Technology Infrastructure Program (TTIP) Other General Categorical Programs ,858 29,219,680 1,505, , , , ,670 (5,939) 1,227, ,872 29,219,680 1,505, , , ,670 (5,939) 1,227,626 Reimburseable Categorical Programs (CA 8650) Instructional Improvement Grant Other Reimburseable Categorical Programs , ,638 Tax Subventions (CA 8670): Homeowners' Property Tax Relief Timber Yield Tax Other Tax Subventions ,639 33,639 Non-Tax Revenues (CA 8680): Lottery Proceeds Mandated Costs Other Non-Tax Revenues Other Revenues ,686,294 60,671 3,199,023 1,686,294 60,671 3,199,023 TOTAL STATE REVENUES ,705,221 3,489,550 39,194,771 Citrus Community College Code No.

12 For Year: Description Local Revenues (CA 8800): Property Taxes (CA8810): Tax Allocation, Secured Roll Tax Allocation, Supplemental Roll Tax Allocation, Unsecured Roll Prior Years Taxes Education Revenue Augmentation Fund (ERAF) Contributions, Gifts, Grants, and Endowments Contract Services (CA 8830): Contract Instructional Services Other Contract Services Sales and Commissions Rentals and Leases Interest and Investment Income Student Fees and Charges Community Services Classes Dormitory Enrollment Field Trips and use of Nondistrict Facilities Health Services Instructional Materials Fees and Sales of Materials Insurance Student Records Nonresident Tuition Parking Services and Public Transportation Other Student Fees and Charges Other Local Revenues TOTAL LOCAL REVENUES TOTAL REVENUES ( ) Other Financing Sources (CA 8900): Proceeds of General Fixed Assets Proceeds of General Long-Term Debt Incoming Transfer Detail of General Fund Revenues Fund S11 Unrestricted Fund S12 Restricted 2,578, ,213 86, ,589 5,392, ,870 3,748,329 68,779 2,314,800 79, ,201 15,141,982 50,872,061 1, ,082 36, , , ,737 1,066,772 5,048,336 1,004,724 Fund S10 Total General Fund 2,578, ,213 86, ,589 5,392,733 36, ,870 3,748, ,584 68,779 2,314, ,848 79, ,938 16,208,754 55,920,397 1,321 1,147,806 TOTAL OTHER FINANCING SOURCES ,403 1,004,724 1,149,127 TOTAL REVENUES AND OTHER FINANCING SOURCES ,016,464 6,053,060 57,069,524 Citrus Community College Code No.

13 Detail of General Fund Revenues For Year: Description Fund S11 Fund S12 Unrestricted Restricted Fund S10 Total General Fund Citrus Community College Code No.

14 CALIFORNIA COMMUNITY COLLEGES For Year: Activity Classification Agriculture and Natural Resources Architecture and Environmental Design Biological Sciences Business and Management Communications Computer and Information Science Education Engineering and Related Industrial Tech. Fine and Applied Arts Foreign Language Health Consumer Education and Home Economics Law Humanities (Letters) Library Science Mathematics Military Studies Physical Sciences Psychology Public Affairs and Services Social Sciences Commercial Services Interdisciplinary Studies Instruct. Staff-Retir's Bnfts & Retire. Incents. Subtotal - Instructional Activities SALARIES and BENEFITS Instructional* Expenditures by Activity Noninstructional** * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments 35, , , , , ,131,468 2,988, , , ,533 2,134,819 12,467 2,203, , , ,372 1,085,766 1,016,691 4,308, ,953 21,808,353 S10 General Fund - Combined (Total Unrestricted and Restricted) 73,026 3,252 3, ,167 93, , ,490 1,905 1,233 16, ,446 1, , ,255 2,230,157 S10 GENERAL FUND - COMBINED Operating Expenses ( ) ( 3 ) ,363 3,383 9,013 8,963 9, , ,257 1,402 47,576 1,318 5,296 2,817 6,862 39,175 1,858 1,045 1,459 92, , ,200 (6000) ( 4 ) ,554 19, ,698 65,423 15, ,856 5, , ,452 Other Outgo (7000) ( 5 ) Citrus Community College Total ( ) ( 6 ) 36, , , , ,851 1,438,686 1,119,230 3,770, ,806 1,230, ,756 2,141,621 15,284 2,227,076 1,107, , ,417 1,087,225 1,419,127 5,493, ,953 25,707,162 Code No.

15 For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) Instruct. Admin. & Instruct. Governance (6000) Academic Administration Course and Curriculum Development Academic/Faculty Senate Other Instruct. Admin. & Instruct. Governance Subtotal - Instructional Administration Instructional Support Services (6100) Learning Center Library Media Museums and Galleries Academic Information Systems and Tech. Other Instructional Support Services Subtotal - Instructional Support Services Admissions and Records Student Counseling and Guidance (6300) Counseling and Guidance Matriculation and Student Assessment Transfer Programs Career Guidance Other Student Counseling and Guidance Subtotal - Student Counseling and Guidance ,139, , , ,535 2,784, , , ,731 1,314,561 1,000, , , , ,212 2,024,675 6,392 9,795 5,474 7,563 29,224 2,135 85,870 11,640 99,645 45,219 24,025 66,876 9,777 11, ,805 18,828 1, ,940 3,550 35,182 16,762 55,494 4,660 13,641 60,706 4,330 3,826 82,503 2,164, , , ,414 2,834, , , ,133 1,469,700 1,050,362 1,020, , , ,165 2,218,983 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Citrus Community College Code No.

16 For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) Other Student Services (6400) Disabled Students Program & Services (DSPS) Extended Opportunity Prgms. & Services (EOPS) Health Services Student Personnel Administration Financial Aid Administration Job Placement Services Veterans Services Miscellaneous Student Services Subtotal - Other Student Services Operation and Maintenance of Plant (6500) Building Maintenance and Repairs Custodial Services Grounds Maintenance and Repairs Utilities Other Operation and Maintenance of Plant Subtotal - Operation and Maintenance of Plant Planning, Policymaking, and Coordination , , , , , , ,270 2,776, ,108 1,240, , ,834 2,955,571 1,103,474 20,264 36,019 18,792 16, , , , , ,539 61,340 1,526, ,976 2,251, ,396 12,021 6,269 3,898 4,047 44,809 71,044 28,991 11,322 92,629 8, ,681 9, , , ,532 1,094, , , , , ,041 3,546,943 1,026,484 1,368, ,302 1,526, ,549 5,348,706 1,693,357 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Citrus Community College Code No.

17 For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) General Institutional Support Services (6700) Community Relations Fiscal Operations Human Resources Management Noninstrl. Staff Retirees' Bnfts. & Retire. Incents. Staff Development Staff Diversity Logistical Services Management Information Systems Other General Institutional Support Services Subtotal - General Institutional Support Services Community Svcs. & Economic Develop. (6800) Community Recreation Community Service Classes Community Facilities Economic Development Other Community Svcs. & Economic Development Subtotal - Community Services , , , ,899 3, ,063 1,234,653 5,006, , , , , ,677 22,205 11, , ,410 1,819,016 38,863 38,863 4,647 1,515 2, , , , ,657 1,068,887 1,022, ,899 22,205 15,153 1,767,219 1,721,404 7,117, , ,540 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Citrus Community College Code No.

18 For Year: Activity Classification Ancillary Services (6900) Bookstores Child Development Centers Farm Operations Food Services Parking Student and Co-curricular Activities Student Housing Other Ancillary Services Subtotal - Ancillary Services Auxiliary Operations (7000) Contract Education Other Auxiliary Operations Subtotal - Auxiliary Operations Physical Property and Related Acquisitions (7100) Long-Term Debt and Other Financing (7200) Long-Term Debt Tax Revenue Anticipation Notes Other Financing Subtotal - Long-Term Debt and Other Financing 7200 Transfers, Student Aid, and Other Outgo (7300) Transfers 7310 Student Aid 7320 Other Outgo 7330 Subtotal - Transfers, Student Aid, and Other Outgo 7300 Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) SALARIES and BENEFITS Instructional* S10 GENERAL FUND - COMBINED Noninstructional** 556, , ,008 1,777,193 Operating Expenses ( ) ( 3 ) 120,881 29, , , ,879 (6000) ( 4 ) 5,980 6,167 27,962 40,109 Other Outgo (7000) ( 5 ) 2,723,220 12,081 2,735,301 Total ( ) ( 6 ) 120, , , ,609 2,193,181 2,723,220 12,081 2,735,301 TOTAL EPENDITURES and OTHER OUTGO ,808,353 23,163,136 6,425,970 1,582,688 3,164,840 56,144,987 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Citrus Community College Code No.

19 Description Receipt and Expenditures of Lottery Proceeds L11 GENERAL FUND For Year: Year: Instructional & Institutional Instructional Support Activities Activities Others ( ) ( ) ( 3 ) Total (Col. 1 thru 3) ( 4 ) 1. 06/30/04 Reported Ending Balance 2. Adjustments 3. Adjusted Beginning Balance (lines 1 + 2) Part I. Fiscal Year Data 4. Lottery Proceeds: a) Cash Received b) Accrued Expenditures: 5. Salaries and Benefits (Objects ) 6. Supplies and Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 7. Other. Oper. Exp. & Services (5000) 8. : a) Library Books (Object 6300) b) Equipment (Object 6400) 9. Other 10. Total Expenditures (add lines 5 thru 9) /30/05 Balance (lines ) Part II. Fiscal Year Data 12. Lottery Proceeds (estimated) Expenditures: 13. Salaries and Benefits (Objects ) 14. Supplies & Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 15. Other Oper. Exp. & Services (Object 5000) 16. : a) Library Books (Object 6300) b) Equipment (Object 6400) 17. Other 18. Total Expenditures (add lines 13 thru 17) /30/06 Projected Balance (add lines ) 869A 860A 100A 210A 220A 230A 240A 400A 630A 640A 650A 501A 905A 869B 100B 210B 220B 230B 240B 400B 630B 640B 650B 501B 905B 309, , , , ,202 1,097,923 14,952 1,377, ,412 1,065,507 1,342, , , , ,217 1,097,923 14,952 1,686,294 1,652, , ,217 1,065,507 1,652,136 Citrus Community College Code No.

20 Page: 1 For Year: Fund # In/Out Fund Title Analysis of Interfund Transfers Amount Transferred In Amount Transferred Out 11 IN Unrestricted Subfund 143, OUT Student Financial Aid Trust Fund 143, IN Restricted Subfund 991, OUT Unrestricted Subfund 991, IN Restricted Subfund 13, OUT Student Financial Aid Trust Fund 13, IN Child Development Fund 446, OUT Unrestricted Subfund 446, IN Child Development Fund 15, OUT Restricted Subfund 15, IN Child Development Fund 86, OUT Student Financial Aid Trust Fund 86, IN Other Special Revenue Fund 1, OUT Student Financial Aid Trust Fund 1, IN Projects Fund 1,269, OUT Unrestricted Subfund 1,269, IN Bookstore Fund 4, OUT Student Financial Aid Trust Fund 4, IN Cafeteria Fund 42, OUT Bookstore Fund 42, IN Cafeteria Fund 1, OUT Student Financial Aid Trust Fund 1,960 CCFS-311 Rev. 8/2002 Citrus Community College 11/10/2005 4:56PM Code No.

21 Page: 2 For Year: Fund # In/Out Fund Title Analysis of Interfund Transfers Amount Transferred In Amount Transferred Out 71 IN Associated Students Trust Fund 209, OUT Bookstore Fund 209, IN Associated Students Trust Fund 1, OUT Student Financial Aid Trust Fund 1,660 CCFS-311 Rev. 8/2002 Citrus Community College 11/10/2005 4:56PM Code No.