Fs2012 september

Financial StatementsFor the Period

September 1, 2012 ‐ September 30, 2012

For the Meeting of the Board of Trustees ‐ October 25, 2012

for

Houston Community College System&

Houston Community College Public Facility Corporation

Memorandum Management Discussion & Analysis

Summary HCCS Unrestricted Revenue & Expenditures 1

Adjusted Budgets by Division 2

Actual YTD by College 2

Cash Flow Analysis 3

Contact Hours Reimbursement 8

Enrollment Data 9Charts Revenue & Expenditure YTD thru September 30, 2012 10

Revenue and Expenditures with Trendlines 11

Revenue Source Comparison By Year 12

Expenditure Source Comparison By Year 13

Fund Balances Balance Sheet By Fund 14

Designated Funds Budget Summary / Cash Position 15

Capital Projects & Unexpended Plant Fund Projects 16

Unexpended 2004 CIP Projects 17

Plant Fund Maintenance Tax Notes 2006 (Central Utility Plant Project) 25

Maintenance Tax Notes/Sr. Lien Bonds 2008 26

Maintenance Tax Notes 2010 28

Bonds/Notes Schedule of Bonds & Maintenance Tax Notes 29

Auxiliary Sources and Uses of Auxiliary Funds 30

Restricted Funds Grants, Contracts and Student Aid 32

Position Control 2013 Positions 38

Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison 40

Duplicated Headcount Monthly Comparison 49

Unduplicated Headcount Monthly Comparison 50

Statement of Net Assets PFC 1

Statement of Cash Flows (Cash Basis‐ Interim Period) PFC 2

Public Safety Institute PFC 3

Westgate PFC 4

Hayes Road ‐ Alief Project PFC 5

Northline Mall Project PFC 6

Houston Community College ‐ Public Facility Corporation

Table of ContentsFor the Period September 1, 2012 ‐ September 30, 2012

For the Meeting of the Board of Trustees

Houston Community College System

MEMORANDUM

To: Houston Community College System Board of Trustees

Via: Dr. Mary Spangler, Chancellor

From: Dr. Art Tyler, Deputy Chancellor Chief Operating Officer

Date: October 18, 2012

Re: Financial Report for Month Ended September 30, 2012

Enclosed please find the preliminary financial reports for the month ending September 30, 2012 for your review. The financial report is an internal management report submitted to the Board of Trustees to compare actual financial activities to the approved budgets, strategic priorities, and financial policies for the reported fiscal year.

Operating Fund net revenue through September 30, 2012 is $55,236,069 which is 5.5% below last year. Expenditures year‐to‐date total $25,333,253 which is 26.5% less than the same time last year, for a net of $29,902,816.

The reserves for the month of September 2012 are $62,779,856 or 21.2% of revenues (see page IV). Thus, we continue to project a healthy fiscal strength for the college.

Managements Discussion and Analysis

Thru September 30, 2012

Revenues

Expenditures

Total revenue collections, net of exemptions and waivers, totaled $55,236,069 year‐to‐date. This is a 5.5% decrease below last year.

Total Salaries are $14,180,843 year‐to‐date, 0.5% below the previous year. Total salaries at year end are

expected to be $161,390,172.

Benefits costs totaled $1,331,833 year‐to‐date, 3.7% above last year. Total benefits at fiscal year end are

expected to be $18,209,297.

Contract Services expense totaled $462,147 year‐to‐date. Fiscal year end expenses are projected to be

$23,480,438.

Utilities costs totaled $357,816 year‐to‐date. We will continue to monitor these costs. Total utilities cost at

fiscal year end is projected to $12,889,610.

Total revenues and expenditures by expense type for the Operating Fund for 2012‐2013 are reported on page one,

behind the tab Detailed Financial Statements. Highlights of financial activities year‐to‐date are as follows:

State Appropriations received year to date totaled $9,633,901, 0.4% below last year. Total appropriations

received are expected to be $70,014,007. This amount was reduced by $218,031 due to a formula reallocation

to align with the Legislative Budget Board data and methodology.

Ad Valorem Tax collections totaled $2,602 year‐to‐date. The year‐to‐date total is 50.4% below last year. We

project total tax revenue for the fiscal year will be $102,195,871

Tuition and Fees net revenue year to date totaled $43,959,695 which is 7% lower than the same time last year.

We are projecting tuition and fees revenue to be $114,588,415.

i

Insurance/Risk Management payments totaled $6,562,016 year‐to‐date, 5.8% above last year. The increase is

due to an increase in insurance premiums. Total expenses for the year are expected to be within budget at

$6,871,724.

Tuition & Fee‐Extended Learning receipts totaled $1,531,158 year to date, 8.9% above last year. Total tuition

and fees‐Extended Learning at fiscal year end are expected to be $6,188,581.

Marketing and Advertising expense totaled $148,098 year‐to‐date, a 69.7% increase compared to last year.

Marketing expenses are projected to be $1,459,487 at fiscal year end.

Rental and Leases expenses totaled $175,466 year‐to‐date, which is 88.5% below the previous year. Total

expenses at year end are projected to be $3,825,364.



Budget Priorities funding allocated for the year are detailed below through September 30, 2012.

Contingency/Budget Priorities

Capital Outlay & Equipment

Position Management

Other

Total Contingency/Budget Priorities

Grants

Unexpended Plant Fund

Public Facility Corporation

Budget expenditures for grant‐funded projects so far this year total $939,825.

Budgeted

1,445,240 148,654 1,296,586

11,372,376$ 3,624,008$ 7,748,368$

Expensed Remaining

6,127,136$ ‐$

The college has received $110,000 in new grant awards since the beginning of the current fiscal year.

Transfers/Debt activities totaled $980,946 year‐to‐date. Items in this expense category include all student

revenue bond payments, transfers for scholarship matching funds, and transfers to the Unexpended Plant Fund.

Total expenses are expected to be $33,699,339.

Total operating fund expenditures year‐to‐date total $25,333,253, a 26.5% decrease below last year.

6,127,136$

3,800,000 3,475,354 324,646

Instructional and Other Materials expenses totaled $378,773 year‐to‐date, which is 63.7% below last year.

Expenses in this area are projected to be $11,135,329.

The Public Facility Corporation tracks the progress of the PFC ‐ Public Safety Institute, Katy Campus (Westgate),

Alief and Northline Mall deferred maintenance, new construction and renovation projects. Expenditures year‐to‐

date total $100.8 million, 98.7% of budget. See pages PFC 1‐6 for details.

ii

Total grant awards (federal, state & private) year‐to‐date total, $40,722,024.

Cash Position ‐ The use of the Unexpended Plant Fund Excluding 2004 CIP for deferred maintenance projects was

discontinued in FY 2009. All deferred maintenance expense is captured in the operating account. See page 15

for prior year encumbrances.

Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition

projects for a budget of $46,115,648. Funds for these projects are 100% committed. See page 16 for more

details.

The 2004 CIP budgets are $263,779,995 and are 99.98% committed. The spending categories in the schedule

have now been revised for more ease of reference to the Board approved budget. Please see page 17 for the

summary and pages 19 through 23 for details.

The Maintenance Tax Note 2006 tracks the financial progress of the Central Utility Plant. Commitments year‐to‐

date total $12.5 million, 99.87% of budget. See page 25 for the details.



Balance Sheet – Operating Fund

Cash and Investments

Cash

Investments

Total

Fund Balance

Unaudited Fund Balance, August 31, 2012

Projected Revenue @ 08/31/2013

Total Projected Revenue

Projected Expenses @ 08/31/2013

FY 2012 Purchase Order Roll

Total Projected Expenses @ 08/31/2013

Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses)

Required Reserve for FY 2013 (11% Projected Revenues)

Added Reserves

Additional Expenditures Funded From Reserves:

FY2012‐2013 Salary Increases

Total Expenses Paid From Reserves

Added Reserves

Required Reserve for FY 2013 (11% Projected Revenues)

Current Reserves

% of Total Operating Revenue

September 2012 September 2011

79,071,982$ 65,832,195$

296,157,275

363,169,685$

296,157,275$

2,395,994

10,982,176 ‐

90,054,158$ 65,832,195$

67,012,410$

30,202,556$

32,577,300$

62,779,856$

21.2%

Budget

298,553,269$

64,616,416$

32,577,300$

32,039,116$

Expense to Date Balance

The projected reserves at September 30, 2012 of $62,779,856 is an estimate at this time and represents 21.2% of

expected general fund revenue for this fiscal year, which is within our financial stability policy requiring us to maintain

a fund balance of 9% ‐11% of general fund revenues as of August 31.

iii

(1,836,560) ‐ (1,836,560)

(1,836,560)$ ‐$ (1,836,560)

FY2011‐12 FY2012‐13

Tuition

Budget:AdjustedBudgetFY2012‐13 43,067,676$Exemptions&Waivers (2,811,473)AdjustedBudgetFY2012‐13,Net 40,256,203$

RevenuesReceived:Tuition 48,824,432 21,595,136 20,075,321

Waivers&Exemptions:DualCredit (5,170,736) (2,357,760) (2,071,988)Other (1,693,502) (690,087) (739,485)

TotalWaivers&Exemptions (6,864,238) (3,047,847) (2,811,473)TotalTuitionRevenue,Net 41,960,194$ 18,547,289$ 17,263,848$

Tuition‐ExtendedLearning

Budget:BudgetFY2012‐13 6,188,581$Exemptions&Waivers (180,108)BudgetFY2012‐13,Net 6,008,473$

RevenuesReceived:

Tuition 8,853,381 1,595,561 1,711,266Waivers&Exemptions:

Corrections (2,612,080) (188,991) (180,108)

TotalELTuitionRevenue,Net 6,241,301$ 1,406,570$ 1,531,158$

Exemptions&WaiversDeptofCorrections 2,612,080$ 188,991$ 180,108$DualCreditWaiver 5,170,736 2,357,760 2,071,988

Other:EmployeeFeeExemptions 84,810 33,212 29,244Firemen 42,521 19,661 8,458Hazelwood 906,036 347,914 437,834Deaf&Blind 309,603 127,154 120,599HighRankingHiSCHGrad 868 372 1,178ChildofDisabledVetETC 431 978 1,139NonresMilitaryPer&Dep 2,390 708 ‐NonresTeach/ResearchAsst 13,905 5,418 5,841NonresCompetitiveScholar ‐ ‐ 1,062SeniorCitizens 18,730 8,130 6,653ScholarshipDistribution 1,450 1,450 ‐ApprenticeshipWaivers (28) ‐ ‐SpecialFeesWaiverHFD 117 26 ‐AVISAWaiver(Non‐AlienWaiver) 1,110 1,110 ‐RefugeeWaiver (1,554) (1,110) ‐FosterChildren‐Resident 294,543 135,904 123,617FireAcademyWaiver 157 ‐ ‐UndocumentedStudents 2,171 1,283 ‐TXTomorrowWaiver 2,874 2,875 ‐PeaceOfficerExemption 13,368 5,002 3,860

TotalOtherExemptions 1,693,502 690,087 739,485GrandTotalExemptions&Waivers 9,476,318$ 3,236,838$ 2,991,581$

Note:AsofDecember31,2008,thefinancialstatementsreflectallexpensesincurredforExemptionsandWaiversasnetoftuitionandfeerevenue.PriortothisdateExemptions&Waiverswereshownasanexpenditureandrevenuewasshownasgrossrevenue.

iv

Exemptions&WaiversThruSeptember30,2012

Year‐to‐DateActivitythru09/30/2012

Year‐to‐DateActivitythru09/30/2011

EndofYearActivityAccount

g

YTD Adjusted Budget

YTD Actuals Thru

September 30, 2012

YTD Actuals Thru

September 30, 2011

2012‐2013 Inc/(Dec)

vs. 2011‐2012

Actuals %

Inc/(Dec)YTD vs.

PriorYTD

Projected Actuals

2012‐2013

Projected 2012‐2013

Inc/(Dec) vs. Adj

Budget

Projected 2012‐

2013 Inc/(Dec) vs.

Adj Budget %

REVENUES

State Appropriations 70,232,038$ 9,633,901$ 9,676,923$ (43,022)$ ‐0.44% 70,014,007$ (218,031)$ ‐0.31%Ad Valorem Taxes 102,195,871 2,602 5,244 (2,643) ‐50.39% 102,195,871 ‐ 0.00%Tuition, Net 43,067,676 17,263,848 18,547,289 (1,283,442) ‐6.92% 43,067,676 ‐ 0.00%Fees 71,520,739 26,695,847 28,720,591 (2,024,744) ‐7.05% 71,520,739 ‐ 0.00%Other Local Income* 2,952,370 74,021 72,589 1,432 1.97% 2,952,370 ‐ 0.00%Tuition & Fee, Net

‐‐ Extended Learning6,188,581 1,531,158 1,406,570 124,588 8.86% 6,188,581 ‐ 0.00%

Grant Revenue ‐ 34,693 19,708 14,985 76.04% ‐ ‐

Total Revenues 296,157,275 55,236,069 58,448,914 (3,212,845) ‐5.50% 295,939,244$ (218,031)$ ‐0.07%

EXPENSES

Faculty‐FT 52,316,048 6,368,921 5,987,203 381,719 6.38% 52,316,048 ‐ 0.00%

Faculty‐PT 30,453,368 1,456,256 1,577,506 (121,250) ‐7.69% 30,453,368 ‐ 0.00%

Librarian/Counselor‐FT 5,190,562 508,769 790,333 (281,564) ‐35.63% 5,190,562 ‐ 0.00%

Librarian/Counselor‐PT 888,774 49,389 49,706 (317) ‐0.64% 888,774 ‐ 0.00%

Staff‐FT 62,735,672 5,205,203 5,157,476 47,727 0.93% 62,735,672 ‐ 0.00%Staff‐PT 9,805,748 592,304 685,034 (92,730) ‐13.54% 9,805,748 ‐ 0.00%

Sub‐total Salaries 161,390,172 14,180,843 14,247,257 (66,414) ‐0.47% 161,390,172 ‐ 0.00%

Employee Benefits 18,209,297 1,331,833 1,284,137 47,695 3.71% 18,209,297 ‐ 0.00%

Supplies Gen Exp 5,585,712 541,528 408,352 133,176 32.61% 5,585,712 ‐ 0.00%

Travel 935,511 78,961 38,100 40,861 107.25% 935,511 ‐ 0.00%

Marketing Costs 1,459,487 148,098 87,262 60,836 69.72% 1,459,487 ‐ 0.00%

Rental & Leases 3,825,364 175,466 1,528,632 (1,353,167) ‐88.52% 3,825,364 ‐ 0.00%

Insurance/Risk Mgmt 6,871,724 6,562,016 6,202,960 359,056 5.79% 6,871,724 ‐ 0.00%

Contract Services 23,480,438 462,147 201,221 260,927 129.67% 23,480,438 ‐ 0.00%

Utilities 12,889,610 357,816 188,752 169,065 89.57% 12,889,610 ‐ 0.00%

Other Departmental Expenses 1,796,440 109,474 191,079 (81,605) ‐42.71% 1,578,409 (218,031) ‐12.14%

Instructional & Other Materials 11,135,329 378,773 1,044,532 (665,759) ‐63.74% 11,135,329 ‐ 0.00%

Maintenance & Repair 1,206,310 18,033 39,445 (21,412) ‐54.28% 1,206,310 ‐ 0.00%

Transfers/Debt 33,699,339 980,946 8,980,493 (7,999,547) ‐89.08% 33,699,339 ‐ 0.00%

Contingency 5,751,686 ‐ ‐ ‐ 0.00% 5,751,686 ‐ 0.00%Capital Outlay 7,920,856 7,319 19,722 (12,403) ‐62.89% 7,920,856 ‐ 0.00%

Total Expenses 296,157,275 25,333,253 34,461,944 (9,128,691) ‐26.49% 295,939,244 (218,031) ‐0.07%

REVENUES H/(L) Vs EXPENSES 0 29,902,816 23,986,971 5,915,846 ‐ ‐

* Includes interest & dividends income, fines & penalties and parking fines

1

HOUSTON COMMUNITY COLLEGE2012‐2013 Revenues & Expenditures HCCS CURRENT UNRESTRICTED

CENTRAL

NORTH

WEST

NORTH

EAST

SOUTH

WEST SOUTH EAST COLEMAN

EXTENDED

LEARNING

CHAN‐

CELLOR

DEPUTY CHAN‐

CELLOR

INSTITU‐

TIONAL

EFFECTIVE‐

NESS

INSTRUC‐

TION

INFO

TECH

STUDENT

SUCCESS SYSTEM HCCS

% of

Adjusted

Budget

EXPENSES

Faculty‐FT 10,232,840 10,013,179 7,175,356 11,984,886 4,796,935 5,585,395 2,272,908 ‐ ‐ ‐ 180,454 74,095 ‐ ‐ 52,316,048 17.66%

Faculty‐PT 4,771,479 6,269,336 4,066,211 5,831,605 3,779,281 1,790,194 3,616,117 ‐ ‐ ‐ 328,386 759 ‐ ‐ 30,453,368 10.28%

Librarian/Counselor‐FT 938,992 1,109,561 1,021,882 902,253 741,335 53,730 69,269 ‐ ‐ ‐ 201,482 ‐ 152,058 ‐ 5,190,562 1.75%

Librarian/Counselor‐PT 87,030 173,185 119,380 247,215 82,452 33,248 ‐ ‐ ‐ ‐ 19,773 ‐ 126,491 ‐ 888,774 0.30%

Staff‐FT 5,268,932 4,103,994 4,645,563 5,238,731 3,405,116 2,317,022 3,634,613 3,682,948 15,418,815 102,108 3,426,622 7,509,296 3,981,912 ‐ 62,735,672 21.18%

Staff‐PT 1,983,664 1,647,655 740,349 1,412,573 1,205,886 438,333 638,076 263,028 573,372 ‐ 261,148 235,344 406,320 ‐ 9,805,748 3.31%

Sub‐total Salaries 23,282,937 23,316,910 17,768,741 25,617,263 14,011,005 10,217,922 10,230,983 3,945,976 15,992,187 102,108 4,417,865 7,819,494 4,666,781 ‐ 161,390,172 54.49%

Employee Benefits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 18,209,297 18,209,297 6.15%

Supplies Gen Exp 219,491 327,597 201,282 234,433 194,295 336,728 198,426 312,950 1,358,257 ‐ 176,107 217,263 8,883 1,800,000 5,585,712 1.89%

Travel 103,360 88,077 34,545 62,926 52,434 89,547 71,355 120,104 140,510 ‐ 56,671 83,281 32,701 ‐ 935,511 0.32%

Marketing Costs 49,979 46,349 109,159 36,266 101,115 38,323 201,230 14,220 860,846 ‐ ‐ 2,000 ‐ ‐ 1,459,487 0.49%

Rental & Leases 34,418 123,510 1,312,254 639,660 41,484 508,719 48,180 24,980 228,951 ‐ ‐ 853,487 9,721 ‐ 3,825,364 1.29%

Insurance/Risk Mgmt 794 15 ‐ 154 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 676 ‐ 6,870,085 6,871,724 2.32%

Contract Services 328,653 276,647 60,950 49,485 176,544 326,191 52,992 427,798 13,426,926 ‐ 78,452 2,285,814 31,883 5,958,103 23,480,438 7.93%

Utilities 5,025 ‐ 4,600 ‐ ‐ ‐ ‐ ‐ 1,575,778 ‐ ‐ 1,400,000 ‐ 9,904,207 12,889,610 4.35%

Other Departmental Expenses 79,300 45,543 39,283 43,245 145,419 84,769 59,949 298,739 234,893 ‐ 136,159 212,675 138,493 277,973 1,796,440 0.61%

Instructional & Other Materials 450,701 274,437 140,214 217,090 68,115 363,430 1,352,560 36,261 131,277 ‐ 1,058,476 6,773,079 269,689 ‐ 11,135,329 3.76%

Maintenance & Repair 116,709 24,787 49,353 33,463 15,572 84,713 157,400 825 704,028 ‐ 7,655 8,870 416 2,519 1,206,310 0.41%

Transfers/Debt ‐ 845,619 5,636,142 1,155,001 ‐ ‐ ‐ ‐ 3,264 ‐ ‐ ‐ ‐ 26,059,313 33,699,339 11.38%

Contingency 50,000 42,001 60,250 50,001 40,000 50,000 ‐ 150,000 125,000 ‐ 50,000 50,000 50,000 5,034,434 5,751,686 1.94%

Capital Outlay 602,055 343,670 284,443 180,144 282,606 559,924 30,859 58,150 776,959 ‐ 1,089 686,084 1,873 4,113,000 7,920,856 2.67%

Total Budget 25,323,422 25,755,162 25,701,216 28,319,131 15,128,589 12,660,266 12,403,934 5,390,003 35,558,876 102,108 5,982,474 20,392,723 5,210,440 78,228,931 296,157,275 100.00%

CENTRAL

NORTH

WEST

NORTH

EAST

SOUTH

WEST SOUTH EAST COLEMAN

EXTENDED

LEARNING

CHAN‐

CELLOR

DEPUTY CHAN‐

CELLOR

INSTITU‐

TIONAL

EFFECTIVE‐

NESS

INSTRUC‐

TION

INFO

TECH

STUDENT

SUCCESS SYSTEM HCCS

% of

Actuals

EXPENSES

Faculty‐FT 1,278,252 1,207,749 862,661 1,466,826 595,348 670,206 277,584 ‐ ‐ ‐ 3,433 6,862 ‐ ‐ 6,368,921 25.14%

Faculty‐PT 230,959 315,129 179,939 268,779 148,905 77,973 222,152 ‐ ‐ ‐ 12,421 ‐ ‐ ‐ 1,456,256 5.75%

Librarian/Counselor‐FT 102,244 109,009 101,351 78,989 64,570 4,471 2,886 ‐ ‐ ‐ 35,783 ‐ 9,466 ‐ 508,769 2.01%

Librarian/Counselor‐PT 4,266 10,955 8,634 14,371 5,086 2,695 ‐ ‐ ‐ ‐ ‐ ‐ 3,382 ‐ 49,389 0.19%

Staff‐FT 443,688 341,563 388,273 447,425 287,592 196,131 296,670 307,917 1,270,979 8,509 282,452 607,042 326,962 ‐ 5,205,203 20.55%

Staff‐PT 105,491 111,664 52,878 103,698 68,468 22,906 49,971 10,158 30,200 ‐ 7,875 6,538 22,458 ‐ 592,304 2.34%

Sub‐total Salaries 2,164,899 2,096,069 1,593,735 2,380,089 1,169,968 974,382 849,263 318,075 1,301,179 8,509 341,964 620,442 362,269 ‐ 14,180,843 55.98%

Employee Benefits ‐ ‐ ‐ 3 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,331,829 1,331,833 5.26%

Supplies Gen Exp 4,963 6,327 9,991 17,460 13,358 15,576 21,642 24,523 113,699 ‐ 19,165 5,260 13,245 276,320 541,528 2.14%

Travel 2,507 6,428 892 3,774 975 9,384 11,573 13,547 11,396 ‐ 9,871 6,228 2,385 ‐ 78,961 0.31%

Marketing Costs ‐ 10,432 ‐ 10,513 7,234 1,346 20,430 173 97,969 ‐ ‐ ‐ ‐ ‐ 148,098 0.58%

Rental & Leases 15,000 2,578 135,424 8,447 1,939 377 2,418 1,720 5,904 ‐ ‐ 854 805 ‐ 175,466 0.69%

Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,562,016 6,562,016 25.90%

Contract Services 1,241 ‐ 2,985 4,515 4,090 3,750 12,019 ‐ 20,187 ‐ ‐ 1,705 3,076 408,579 462,147 1.82%

Utilities ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 35,395 ‐ ‐ 180,598 ‐ 141,823 357,816 1.41%

Other Departmental Expenses 2,915 25 550 2,651 551 11,509 12,295 26,613 13,112 ‐ 11,926 16,903 347 10,077 109,474 0.43%

Instructional & Other Materials 20,739 4,225 3,060 3,064 1,497 3,189 32,921 ‐ ‐ ‐ 8,685 301,393 ‐ ‐ 378,773 1.50%

Maintenance & Repair 6,643 ‐ 262 516 ‐ 614 4,289 ‐ 5,671 ‐ 38 ‐ ‐ ‐ 18,033 0.07%

Transfers/Debt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 980,946 980,946 3.87%

Contingency ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0.00%

Capital Outlay 1,954 1,287 5 671 1,847 ‐ ‐ ‐ 1,555 ‐ ‐ ‐ ‐ ‐ 7,319 0.03%

Total Expense 2,220,863 2,127,371 1,746,904 2,431,704 1,201,459 1,020,128 966,850 384,651 1,606,067 8,509 391,648 1,133,384 382,126 9,711,592 25,333,253 100.00%% of Adjusted

Budget by Division 8.77% 8.26% 6.80% 8.59% 7.94% 8.06% 7.79% 7.14% 4.52% 8.33% 6.55% 5.56% 7.33% 12.41% 8.55% 100.00%

Remaining Balance 23,102,559 23,627,791 23,954,312 25,887,427 13,927,130 11,640,138 11,437,084 5,005,352 33,952,809 93,599 5,590,826 19,259,339 4,828,314 68,517,339 270,824,022

HOUSTON COMMUNITY COLLEGE2012‐2013 Expenditures

YTD Adjusted Budget by Division

YTD Actuals by Division

2

Sept. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June July Aug.

Central FY2013 8.77%

FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% 74.34% 81.43% 88.98% 94.59%

Northwest FY2013 8.26%

FY2012 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% 74.43% 81.57% 89.43% 95.09%

Northeast FY2013 6.80%

FY2012 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% 82.19% 88.46% 94.27% 98.45%

Southwest FY2013 8.59%

FY2012 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% 79.03% 85.23% 92.21% 96.87%

Southeast FY2013 7.94%

FY2012 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% 74.92% 81.69% 89.81% 95.46%

Coleman FY2013 8.06%

FY2012 8.26% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% 71.21% 79.83% 87.22% 93.29%

Extended Learning FY2013 7.79%

3 FY2012 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 69.35% 76.72% 84.68% 91.63%

Chancellor FY2013 7.14%

FY2012 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 68.18% 74.82% 81.30% 89.24%

Deputy Chancellor FY2013 4.52%

FY2012 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% 59.06% 69.23% 76.82% 80.46%

Instruction FY2013 6.55%

FY2012 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% 65.59% 72.63% 82.25% 89.27%

Info Tech FY2013 5.56%

FY2012 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% 76.35% 82.70% 88.44% 99.49%

Student Success FY2013 7.33%

FY2012 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% 72.58% 80.37% 90.28% 98.41%

System FY2013 12.41%

FY2012 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% 68.16% 71.84% 79.45% 88.27%

Total HCCS FY2013 8.55%

FY2012 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11% 71.48% 77.90% 85.35% 91.73%

Houston Community College

Cash Flow Analysis ‐ Monthly Percentage of Budget UsedFY2013 vs. FY2012

Adjusted Budget

FY2012

YTD Actuals Thru

September 30, 2011 % of Budget Used

Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 11,355,982 1,273,496 11.21% 10,232,840 1,278,252 12.49%

Faculty‐PT 3,746,465 172,485 4.60% 4,771,479 230,959 4.84%

Librarian/Counselor‐FT 1,061,084 127,581 12.02% 938,992 102,244 10.89%

Librarian/Counselor‐PT 70,473 6,294 8.93% 87,030 4,266 4.90%

Staff‐FT 5,266,583 446,271 8.47% 5,268,932 443,688 8.42%

Staff‐PT 1,728,025 129,702 7.51% 1,983,664 105,491 5.32%

Sub‐total Salaries 23,228,612 2,155,828 9.28% 23,282,937 2,164,899 9.30%

Employee Benefits ‐ ‐ ‐ ‐ ‐ ‐

Supplies Gen Exp 220,468 10,866 4.93% 219,491 4,963 2.26%

Travel 78,348 ‐ 0.00% 103,360 2,507 2.43%

Marketing Costs 59,958 2,578 4.30% 49,979 ‐ 0.00%

Rental & Leases 84,498 13,000 15.38% 34,418 15,000 43.58%

Insurance/Risk Mgmt 794 ‐ 0.00% 794 ‐ 0.00%

Contract Services 321,483 69 0.02% 328,653 1,241 0.38%

Utilities ‐ ‐ ‐ 5,025 ‐ 0.00%

Other Departmental Expenses 67,928 2,384 3.51% 79,300 2,915 3.68%

Instructional & Other Materials 453,490 12,825 2.83% 450,701 20,739 4.60%

Maintenance & Repair 83,488 5,683 6.81% 116,709 6,643 5.69%

Transfers/Debt ‐ ‐ ‐ ‐ ‐ ‐

Contingency 50,000 ‐ 0.00% 50,000 ‐ ‐

Capital Outlay 167,856 2,131 1.27% 602,055 1,954 0.32%

Total Expenses 24,816,923 2,205,365 8.89% 25,323,422 2,220,863 8.77%

Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 10,010,077 1,106,444 11.05% 10,013,179 1,207,749 12.06%

Faculty‐PT 4,182,370 221,987 5.31% 6,269,336 315,129 5.03%

Librarian/Counselor‐FT 837,200 122,441 14.63% 1,109,561 109,009 9.82%


Staff‐FT 3,456,746 291,731 8.44% 4,103,994 341,563 8.32%

Staff‐PT 1,152,977 89,309 7.75% 1,647,655 111,664 6.78%



Supplies Gen Exp 284,305 (15,134) ‐5.32% 327,597 6,327 1.93%

Travel 77,581 3,529 4.55% 88,077 6,428 7.30%

Marketing Costs 41,176 6,600 16.03% 46,349 10,432 22.51%

Rental & Leases 73,501 9,834 13.38% 123,510 2,578 2.09%

Insurance/Risk Mgmt ‐ ‐ 0.00% 15 ‐ 0.00%

Contract Services 255,863 1,396 0.55% 276,647 ‐ 0.00%

Utilities ‐ ‐ ‐ ‐ ‐ 0.00%

Other Departmental Expenses 68,648 8,117 11.82% 45,543 25 0.05%


Maintenance & Repair 23,486 ‐ 0.00% 24,787 ‐ 0.00%

Transfers/Debt 875,943 ‐ 0.00% 845,619 ‐ ‐

Contingency 39,502 ‐ 0.00% 42,001 ‐ ‐

Capital Outlay 94,178 2,012 2.14% 343,670 1,287 0.37%

Total Expenses 21,782,272 1,862,207 8.55% 25,755,162 2,127,371 8.26%

Central College

Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used

Northwest College


4

Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 7,959,427 832,440 10.46% 7,175,356 862,661 12.02%

Faculty‐PT 2,768,580 187,371 6.77% 4,066,211 179,939 4.43%

Librarian/Counselor‐FT 1,094,779 114,878 10.49% 1,021,882 101,351 9.92%


Staff‐FT 4,552,746 381,360 8.38% 4,645,563 388,273 8.36%

Staff‐PT 684,104 58,281 8.52% 740,349 52,878 7.14%



Supplies Gen Exp 338,797 4,485 1.32% 201,282 9,991 4.96%

Travel 30,235 757 2.50% 34,545 892 2.58%

Marketing Costs 46,417 383 0.82% 109,159 ‐ 0.00%

Rental & Leases 1,257,433 76,933 6.12% 1,312,254 135,424 10.32%

Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ ‐


Utilities 4,600 ‐ 0.00% 4,600 ‐ 0.00%


Instructional & Other Materials 156,062 36 0.02% 140,214 3,060 2.18%

Maintenance & Repair 24,986 573 2.29% 49,353 262 0.53%

Transfers/Debt 5,640,942 ‐ 0.00% 5,636,142 ‐ ‐

Contingency 42,000 ‐ 0.00% 60,250 ‐ ‐

Capital Outlay 48,101 98 0.20% 284,443 5 0.00%

Total Expenses 24,855,929 1,664,985 6.70% 25,701,216 1,746,904 6.80%

Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 13,901,079 1,548,352 11.14% 11,984,886 1,466,826 12.24%

Faculty‐PT 5,609,753 296,034 5.28% 5,831,605 268,779 4.61%

Librarian/Counselor‐FT 1,606,835 272,027 16.93% 902,253 78,989 8.75%


Staff‐FT 5,706,169 467,884 8.20% 5,238,731 447,425 8.54%

Staff‐PT 1,664,819 144,901 8.70% 1,412,573 103,698 7.34%


Employee Benefits ‐ ‐ ‐ ‐ 3 ‐

Supplies Gen Exp 261,997 9,470 3.61% 234,433 17,460 7.45%

Travel 65,224 1,305 2.00% 62,926 3,774 6.00%

Marketing Costs 36,634 631 1.72% 36,266 10,513 28.99%

Rental & Leases 855,864 50,751 5.93% 639,660 8,447 1.32%

Insurance/Risk Mgmt 113 ‐ ‐ 154 ‐ 0.00%


Utilities ‐ ‐ ‐ ‐ ‐ ‐




Transfers/Debt 2,492,129 ‐ 0.00% 1,155,001 ‐ 0.00%

Contingency 50,000 ‐ 0.00% 50,001 ‐ 0.00%

Capital Outlay 129,654 43 0.03% 180,144 671 0.37%

Total Expenses 32,976,489 2,830,662 8.58% 28,319,131 2,431,704 8.59%

5

Northeast College


Southwest College


Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 5,665,791 577,333 10.19% 4,796,935 595,348 12.41%

Faculty‐PT 2,632,858 135,993 5.17% 3,779,281 148,905 3.94%

Librarian/Counselor‐FT 679,510 67,128 9.88% 741,335 64,570 8.71%


Staff‐FT 3,335,686 292,298 8.76% 3,405,116 287,592 8.45%

Staff‐PT 987,583 92,352 9.35% 1,205,886 68,468 5.68%



Supplies Gen Exp 210,783 7,987 3.79% 194,295 13,358 6.87%

Travel 40,634 1,188 2.92% 52,434 975 1.86%

Marketing Costs 159,363 5,591 3.51% 101,115 7,234 7.15%

Rental & Leases 177,160 29,260 16.52% 41,484 1,939 4.68%


Contract Services 159,139 31,701 19.92% 176,544 4,090 2.32%




Maintenance & Repair 10,372 291 2.81% 15,572 ‐ 0.00%


Contingency 50,000 ‐ 0.00% 40,000 ‐ 0.00%

Capital Outlay 93,901 34 0.04% 282,606 1,847 0.65%

Total Expenses 14,400,532 1,250,593 8.68% 15,128,589 1,201,459 7.94%

Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 6,724,220 630,489 9.38% 5,585,395 670,206 12.00%

Faculty‐PT 1,191,206 77,235 6.48% 1,790,194 77,973 4.36%



Staff‐FT 2,248,247 195,553 8.70% 2,317,022 196,131 8.46%

Staff‐PT 361,264 29,540 8.18% 438,333 22,906 5.23%

Sub‐total Salaries 10,745,341 951,096 8.85% 10,217,922 974,382 9.54%


Supplies Gen Exp 334,039 16,820 5.04% 336,728 15,576 4.63%

Travel 71,882 3,195 4.44% 89,547 9,384 10.48%

Marketing Costs 43,323 ‐ 0.00% 38,323 1,346 3.51%

Rental & Leases 490,886 38,910 7.93% 508,719 377 0.07%



Utilities ‐ ‐ ‐ ‐ ‐ 0.00%





Contingency 50,000 ‐ 0.00% 50,000 ‐ 0.00%

Capital Outlay ‐ ‐ 0.00% 559,924 ‐ 0.00%

Total Expenses 12,378,630 1,022,557 8.26% 12,660,266 1,020,128 8.06%

Southeast College


Coleman College


6

Adjusted Budget

FY2012

YTD Actuals Thru


Adjusted Budget

FY2013

YTD Actuals Thru


EXPENSES

Faculty‐FT 2,439,050 245,511 10.07% 2,272,908 277,584 12.21%

Faculty‐PT 3,186,820 229,892 7.21% 3,616,117 222,152 6.14%


Librarian/Counselor‐PT ‐ ‐ 0.00% ‐ ‐ 0.00%

Staff‐FT 3,668,904 302,290 8.24% 3,634,613 296,670 8.16%

Staff‐PT 665,197 42,302 6.36% 638,076 49,971 7.83%

Sub‐total Salaries 10,027,881 825,654 8.23% 10,230,983 849,263 8.30%

Employee Benefits ‐ ‐ ‐ ‐ ‐ 0.00%

Supplies Gen Exp 188,836 7,583 4.02% 198,426 21,642 10.91%

Travel 64,880 4,498 6.93% 71,355 11,573 16.22%

Marketing Costs 198,496 49,523 24.95% 201,230 20,430 10.15%

Rental & Leases 40,370 2,380 5.90% 48,180 2,418 5.02%

Insurance/Risk Mgmt 2,000 ‐ ‐ ‐ ‐ 0.00%




Instructional & Other Materials 1,127,263 32,594 2.89% 1,352,560 32,921 2.43%

Maintenance & Repair 102,500 32,850 32.05% 157,400 4,289 2.72%


Contingency ‐ ‐ ‐ ‐ ‐ ‐

Capital Outlay 3,007 ‐ 0.00% 30,859 ‐ 0.00%

Total Expenses 11,882,763 990,029 8.33% 12,403,934 966,850 7.79%


7

Division of Extended Learning

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12Academic 12,077,904 12,739,232 14,345,992 16,652,752 17,802,080 17,354,256

Technical 4,378,250 4,422,336 4,883,890 5,680,164 5,924,078 5,822,072

Continuing Education 2,091,365 1,847,195 1,810,761 1,880,857 1,914,445 1,798,940

Total Fundable Contact Hou 18,547,519 19,008,763 21,040,643 24,213,773 25,640,603 24,975,268

Source: Certified CBM004 & CBM00C.

8

HOUSTON COMMUNITY COLLEGEAnnual Fundable Contact Hours

FY 2006-07 thru FY 2011-12

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12

Continuing Education Technical Academic

+5.9%+15.1%

+10.7%+2.5%

‐2.6%

HOUSTON COMMUNITY COLLEGEUnduplicated Headcount Comparison Semester‐To‐Semester (FY 2009‐10 thru FY 2012‐13)

Fall Semester (Unduplicated Enrollment ‐ All Students)*

Spring Semester (Unduplicated Enrollment ‐ All Students)

Summer Semester (Unduplicated Enrollment ‐ All Students)

* As of October 12, 2012.

9

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

-70

-60

-50

-40

-30

-20

-10 0 10 20 30 40 50 60 70 80 90

Spr 12

Spr 11

Spr 10

Census Day

First Class Day

Spr 12 Enrollment:‐5.9% (Spr12 to 11)‐1.4% (Spr12 to 10)

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

-62

-52

-42

-32

-22

-12 -2 8 18 28 38 48 58 68

Sum 12

Sum 11

Sum 10

First Class Day

Census Day

Sum 12 Enrollment:‐0.0% (Sum12 to 11)‐4.1% (Sum12 to 10)

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000-1

10

-100 -90

-80

-70

-60

-50

-40

-30

-20

-10 0 10 20 30 40 50 60 70

Fall 12

Fall 11

Fall 10 Fall 12 Enrollment:‐5.9% (Fall12 to 11)‐2.8% (Fall12 to 10)

First Class Day

Census Day

HOUSTON COMMUNITY COLLEGERevenues & Expenditures Comparison Year to Date Thru September 30, 2012

2009 Positions

Revenues Expenditures Rev H/(L) Exp

YTD Actuals Thru September 30, 2012 55,236,069 25,333,253 29,902,816

YTD Actuals Thru September 30, 2011 58,448,914 34,461,944 23,986,971

(3,212,845) (9,128,691)

10

‐

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

Revenues Expenditures

` HOUSTON COMMUNITY COLLEGEMonthly Revenues & Expenditures Comparison Year to Date By Month

Revenues SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

2012‐2013 58,227,650

2011‐2012 61,685,752 9,480,515 24,214,599 37,832,575 66,013,487 35,495,964 10,116,378 16,794,724 15,263,177 9,332,949 7,924,181 9,726,145

2009 Positions

Expenditures SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

2012‐2013 28,324,834

2011‐2012 37,698,782 23,302,047 20,581,833 17,164,427 19,407,583 18,185,253 18,965,252 39,130,360 18,696,899 18,586,628 21,489,075 18,505,226

11

‐ 5,000,000

10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000 50,000,000 55,000,000 60,000,000 65,000,000 70,000,000

SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

‐ 5,000,000

10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000 50,000,000 55,000,000 60,000,000 65,000,000 70,000,000


HOUSTON COMMUNITY COLLEGERevenues Comparison Year to Date Thru September 30, 2012 by Source

2009 Positions

State

Appropriations Ad Valorem Taxes Tuition, Net Fees

Other Local

Income* Extended Learning Grant Revenue Total Revenues

YTD Actuals Thru September 30, 2012 9,633,901 2,602 17,263,848 26,695,847 74,021 1,531,158 34,693 55,236,069

YTD Actuals Thru September 30, 2011 9,676,923 5,244 18,547,289 28,720,591 72,589 1,406,570 19,708 58,448,914

(43,022) (2,643) (1,283,442) (2,024,744) 1,432 124,588 14,985 (3,212,845)

12

‐

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

StateAppropriations

Ad Valorem Taxes Tuition, Net Fees Other LocalIncome*

Extended Learning Grant Revenue

HOUSTON COMMUNITY COLLEGEExpense Comparison Year to Date Thru September 30, 2012 by Source

2009 Positions

YTD Actuals Thru Faculty‐FT Faculty‐PT

Librarian/

Counselor‐FT

Librarian/

Counselor‐PT Staff‐FT Staff‐PT

Employee

Benefits

Supplies Gen

Exp Travel

Marketing

Costs

Rental &

Leases

Insurance/

Risk Mgmt

Contract

Services Utilities

Other

Departmental

Expenses

Instructional &

Other

Materials

Maintenance &

Repair

Transfers/

Debt Capital Outlay Total Expenses

September 30,

2012 6,368,921 1,456,256 508,769 49,389 5,205,203 592,304 1,331,833 541,528 78,961 148,098 175,466 6,562,016 462,147 357,816 109,474 378,773 18,033 980,946 7,319 25,333,253

September 30,

2011 5,987,203 1,577,506 790,333 49,706 5,157,476 685,034 1,284,137 408,352 38,100 87,262 1,528,632 6,202,960 201,221 188,752 191,079 1,044,532 39,445 8,980,493 19,722 34,461,944

381,719 (121,250) (281,564) (317) 47,727 (92,730) 47,695 133,176 40,861 60,836 (1,353,167) 359,056 260,927 169,065 (81,605) (665,759) (21,412) (7,999,547) (12,403) (9,128,691)

13

‐

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

10,000,000

11,000,000

12,000,000

13,000,000

14,000,000

15,000,000

16,000,000

17,000,000

18,000,000

19,000,000

20,000,000

21,000,000

22,000,000

23,000,000

24,000,000

25,000,000

26,000,000

27,000,000

28,000,000

29,000,000

30,000,000

Unrestricted Auxiliary Restricted Total

Unexpended

Plant Renewal

Retirement of

Debt

Investment in

Plant Total

Consolidation &

Elimination Total All Funds

ASSETSCurrent Assets:

Cash & cash equivalents 79,071,982$ 10,308,021$ ‐$ 89,380,003$ 4,516,539$ 9,828,644 ‐$ 14,345,183$ ‐$ 103,725,186$

Restricted cash & cash equivalents ‐ ‐ 11,291,141 11,291,141 137,990,454 681,052 ‐ 138,671,506 ‐ 149,962,647

Short term Investments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Accounts/Other receivable (net) 22,873,345 2,122,417 4,172,866 29,168,628 70,798 781,795 ‐ 852,593 ‐ 30,021,221

Deferred charges ‐ 669,701 ‐ 669,701 ‐ ‐ ‐ ‐ ‐ 669,701

Prepaids ‐ 58,748 ‐ 58,748 1,762,224 ‐ ‐ 1,762,224 ‐ 1,820,972

Total Current Assets 101,945,327 13,158,887 15,464,007 130,568,221 144,340,015 11,291,491 ‐ 155,631,506 ‐ 286,199,727

Non‐current Assets:

Deferred charges, net ‐ ‐ ‐ ‐ 3,548,100 ‐ 2,601,880 6,149,980 ‐ 6,149,980

Restricted long‐term investments ‐ ‐ ‐ ‐ 2,906,199 2,680,088 ‐ 5,586,287 ‐ 5,586,287

Long‐term investments 10,982,176 ‐ ‐ 10,982,176 ‐ ‐ ‐ ‐ ‐ 10,982,176

Capital Assets, net ‐ ‐ ‐ ‐ 70,232,034 ‐ 655,456,684 725,688,718 ‐ 725,688,718

Total Non‐current Assets 10,982,176 ‐ ‐ 10,982,176 76,686,333 2,680,088 658,058,564 737,424,985 ‐ 748,407,161

Total Assets 112,927,503$ 13,158,887$ 15,464,007$ 141,550,397$ 221,026,348$ 13,971,579$ 658,058,564$ 893,056,491$ ‐$ 1,034,606,888$

LIABILITIESCurrent Liabilities:

Accounts payable 9,847,741 397,960 1,648,010 11,893,710 167,748 ‐ ‐ 167,748 ‐ 12,061,458

Accrued liabilities 4,093,686 12,209 44,649 4,150,543 1,462,456 558,933 ‐ 2,021,389 ‐ 6,171,932

Compensated absences 2,351,464 ‐ ‐ 2,351,464 ‐ ‐ ‐ ‐ ‐ 2,351,464

Funds held for others 20,616 107,889 470,562 599,067 189,209 ‐ ‐ 189,209 ‐ 788,276

Deferred revenue ‐ 292,659 1,167,463 1,460,122 1,474,661 ‐ (1,600,060) (125,399) ‐ 1,334,723

Notes payable‐current portion ‐ ‐ ‐ ‐ 4,655,000 ‐ 2,595,000 7,250,000 ‐ 7,250,000

Bonds payable‐current portion ‐ ‐ ‐ ‐ ‐ ‐ 14,175,000 14,175,000 ‐ 14,175,000

Capital lease obligations‐current ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Current Liabilities 16,313,506 810,716$ 3,330,684 20,454,906 7,949,074 558,933 15,169,940 23,677,947 ‐ 44,132,853

Non‐current Liabilities:

Deposits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Notes payable ‐ ‐ ‐ ‐ 146,206,719 ‐ 31,405,318 177,612,037 ‐ 177,612,037

Bonds payable ‐ ‐ ‐ ‐ 62,554,009 1,279,420 269,438,431 333,271,860 ‐ 333,271,860

Capital lease obligations ‐ ‐ ‐ ‐ ‐ ‐ 108,309,832 108,309,832 ‐ 108,309,832

Total Non‐current Liabilities ‐ ‐ ‐ ‐ 208,760,728 1,279,420 409,153,581 619,193,729 ‐ 619,193,729

Total Liabilities 16,313,506$ 810,716$ 3,330,684$ 20,454,906$ 216,709,802$ 1,838,353$ 424,323,521$ 642,871,676$ ‐$ 663,326,580$

Fund Balance‐

August 31, 2012 Unaudited 67,012,410 11,758,303 9,079,932 87,850,645 3,709,864 9,980,240 235,429,798 249,119,902 ‐ 336,970,547

Revenues Over Expenditures

Unrestricted 29,601,587 589,868 30,191,455 30,191,455

Restricted 3,053,391 3,053,391 3,053,391

Net Investment in Plant 606,684 2,152,986 (1,694,754) 1,064,916 1,064,916

Total Fund Balances 96,613,997$ 12,348,171$ 12,133,323$ 121,095,491$ 4,316,548$ 12,133,226$ 233,735,044$ 250,184,818$ ‐$ 371,280,309$

Total Liabilities & Fund Balances 112,927,503$ 13,158,887$ 15,464,007$ 141,550,397$ 221,026,349$ 13,971,579$ 658,058,565$ 893,056,494$ ‐$ 1,034,606,888$

14

PLANT & BOND FUNDS

Houston Community CollegeBalance Sheet By Fund

For Month Ended September 30, 2012

CURRENT & LOAN FUNDS

TOTAL

Unexpended Plant Funds

Total Unexpended Plant Fund Balances per Books 837,917$

Spending/Encumbrances/Reserve for Future Use

‐ Encumbrances/PO Issued General Unexpended FY12 (837,917)

Total Plant Fund PO (837,917)$

Anticipated Unexpended Plant Shortfall ‐$

HOUSTON COMMUNITY COLLEGEUnexpended Plant Fund Excluding 2004 CIP

Cash Position to September 30, 2012

15

Description of Use

Total Budget to

Date

Total

Expenditures

To Date

Encumbrances To

Date Unexpended

DEFERRED MAINTENANCE FY05

System Administration 604,863$ 604,863$ ‐$ ‐$

Subtotal 604,863$ 604,863$ ‐$ ‐$



Northwest College 412,743 412,743 ‐ ‐

Coleman College 190,738 190,736 ‐ ‐

Subtotal 1,253,106$ 1,253,103$ ‐$ ‐$



Central College 373,917 373,917 ‐ ‐

Northwest College 599,383 599,383 ‐ ‐

Northeast College 1,059,733 1,059,733 ‐ ‐

Southwest College 74,607 74,607 ‐ ‐

Southeast College 38,742 38,742 ‐ ‐


Subtotal 2,931,893$ 2,931,892$ ‐$ ‐$



Central College 478,637 478,637 ‐ ‐

Northwest College 1,217,755 1,217,755 ‐ ‐

Northeast College 494,886 494,886 ‐ ‐

Southwest College 42,063 42,063 ‐ ‐


Subtotal 2,317,348$ 2,317,349$ ‐$ ‐$

OTHER GENERAL PROJECTS

Minor Construction 657,807$ 657,807$ ‐$ ‐$

System 11,555,483 10,990,789 564,694 ‐

Central College 3,045,140 2,906,526 138,614 ‐

Northwest College 4,060,039 4,044,540 15,499 ‐

Northeast College 626,331 619,524 6,807 ‐

Southwest College 1,103,100 1,000,997 102,103 ‐

Southeast College 1,995,204 1,987,854 7,350 ‐

Coleman College 1,341,159 1,341,159 ‐

Subtotal 24,384,263$ 23,549,196$ 835,067$ ‐$

SURPLUS PROPERTY

Palmetto Property ‐ Purchase 495,154$ 495,154$ ‐$ ‐$

Dixie Property‐ Refund 20,000 20,000 ‐

288 Property‐ Purchase 1,142,402 1,139,552 2,850 ‐

Warehouse Property 12,966,619 12,966,619 ‐ ‐

Subtotal 14,624,175$ 14,621,325$ 2,850$ ‐$

Total Anticipated Uses 46,115,648$ 45,277,728$ 837,917$ ‐$

UNEXPENDED PLANT FUND PROJECTSas of September 30, 2012

16

HOUSTON COMMUNITY COLLEGE

Total Budget

to Date

Total

Expenditures

To Date

Encumbrances

To Date

% of

Expen‐

ditures Unexpended

% of

Total

BudgetSources:

Central College 2001A Bond 25,318,535$

2003 Limited Tax Bond and Premium 150,748,497

Actural Interest Earned 2003 Limited Tax Bonds 20,868,074

2005 Limited Tax and Building Bond 1,875,000

2003/2005 LTD Bond Issuance Cost (2,068,522)

2006 Jr Lien Bond Std Revenue Bond 30,000,000

Bond Issuance Cost (913,149)

Actual Interest Earned 2006 Jr Lien Bonds 2,608,533

Transferred to Fund 7305/Hayes Road (3,169,049)

2008 Maintenance Tax Notes 56,912,320

2008 MTN Bond Issuance Cost (1,056,912)

Actual Interest Earned 2008 MTN 1,654,029

2008 Sr. Lien Bond 1,714,953

Transferred to Residual CIP Funds (20,712,314)

Total Available with Reclassification 263,779,995$

Uses:

Construction 119,713,267$ 119,499,752$ 213,515$ 100% ‐$ 0%

CPMS PGAL 11,121,809 11,121,809 ‐ 100% ‐ 0%

Facility Planning 1,677,989 1,677,989 ‐ 100% ‐ 0%

Architect Fees and Engineering 7,715,994 7,505,762 210,232 100% ‐ 0%

Other Costs including Bldg/Land Purchase 2,273,077 2,258,218 14,859 100% ‐ 0%

Inspectors 890,000 890,000 ‐ 100% ‐ 0%

Design Standard 103,370 103,370 ‐ 100% ‐ 0%

Site Improvement and Infrastructure Development 52,562,059 51,288,205 1,273,855 100% ‐ 0%

IT Infrastructure Master Plan 29,728,464 29,035,767 692,697 100% ‐ 0%

Furniture and Fixtures 14,352,845 13,903,933 448,396 100% 516 0%

Small Business 567,383 567,383 ‐ 100% ‐ 0%

Administrative Services 3,167,126 3,149,476 16,750 100% 900 0%

Material Testing 574,120 537,606 36,513 100% ‐ 0%

Contingency for Construction 59,876 0% 59,876 100%

Surveying 471,813 460,552 11,260 100% ‐ 0%

Design and Geotech 110,911 110,111 800 100% ‐ 0%

Signage 70,000 70,000 100% ‐ 0%

Blue Light Security 126,000 115,200 10,800 100% ‐ 0%

PGAL Website Development 181,208 181,208 ‐ 100% ‐ 0%

System Architect Furniture Consultant 11,367 11,367 100% ‐ 0%

Northline Demolition‐Pizza Hut 226,246 226,246 100% ‐ 0%

Police Cars 342,223 341,613 610 100% ‐ 0%

Bering St. Property 50,687 50,687 100% ‐ 0%

General Repairs & Maintenance 2,079,239 2,079,239 100% ‐ 0%

Land Purchase 1,919,729 1,919,729 100% ‐ 0%

Amatuer Sports Complex ‐ Willie Gay Hall 2,235,067 2,213,648 18,119 100% 3,300 0%

Total Construction Cost 252,331,872$ 249,318,872$ 2,948,408$ 100% 64,592$ 0%

Note: Expenditures Not In Construction Schedule

Deferred Maintenance 5,000,000$ 5,000,000$ ‐$ 100% ‐$ 0%

IT Development 6,448,123 6,448,122 ‐ 100% ‐ 0%

263,779,995$ 260,766,994$ 2,948,409$ 100% 64,592$ 0%

Anticipated Budget Shortfall/Surplus (0)

*Footnote on next page

HOUSTON COMMUNITY COLLEGE2004 CIP Projects

as of September 30, 2012

17

2003/2005 Limited Tax Bonds 2003 2005 TotalBond counsel fees 150,000 57,000 207,000Underwriters' discount 814,813 57,000 871,813Insurance premium 558,764 558,764Financial advisory fee 205,391 68,081 273,472Rating agencies fees 114,350 16,000 130,350Printing costs 10,386 4,506 14,892CPA consent letter fee 1,500 1,500 3,000Verification fees 3,500 3,500Paying agent fee 300 5,432 5,732

1,855,504 213,018 2,068,522

2006 Jr Lien Revenue BondsBond counsel fees 79,500Underwriters' discount 509,509Insurance premium 117,904Financial advisory fee 137,910Rating agencies fees 54,850Printing costs 3,502CPA consent letter fee 1,500Verification fees 3,500Paying agent fee 4,974

913,149

2008 Maintenance Tax NotesBond counsel fees 63,500Underwriters' discount 342,526Insurance premium 498,600Financial advisory fee 95,105Rating agencies fees 47,100Printing costs 9,617Paying agent fee 463

1,056,912

18

HOUSTON COMMUNITY COLLEGE2004 CIP Projects Footnotes


Total Budget to

Date

Total

Expenditures

To Date

Encumbrances

To Date Unexpended

Central ‐ San Jacinto:*

Construction Cost 1,241,868$ 1,241,868$ ‐$

CPMS PGAL 111,440 111,440 ‐ ‐

Facilities Space Programming 393,715 393,715 ‐ ‐

Material Testing ‐ ‐ ‐ ‐

IT Infrastructure Capital Projects 10,000 5,687 4,314 ‐

Design Standards 3,904 3,904 ‐

Total Central ‐ San Jacinto 1,785,007$ 1,780,694$ 4,314$ ‐$

Central ‐ Learning Hub/Science Bldg:*

Construction Cost 21,484,282$ 21,455,534$ 28,748$ -$ CPMS PGAL 1,967,801 1,967,801 ‐


Architect and Engineering 1,242,506 1,242,506 ‐

Furniture, Fixtures & Equipment 2,049,869 2,019,706 30,163 ‐

Inspectors 187,000 187,000 ‐

Project Software 7,614 7,614 ‐


Site Infrastructure Improvements 5,693,396 4,883,576 809,819 ‐

IT Infrastructure Master Plan 2,751,121 2,726,528 24,593 ‐

Design Geotech 10,150 10,150 ‐

Material Testing 32,994 32,356 638 ‐

Surveying 69,453 64,118 5,335 ‐

Blue Light Security 18,000 16,200 1,800 ‐

Total Central ‐ Learning Hub/Science

Bldg:*

35,677,368$ 34,776,271$ 901,096$ ‐$

NEC ‐ Learning Hub:*

Construction Cost 14,088,357$ 14,001,119$ 87,238$ ‐

CPMS PGAL 1,187,440 1,187,440 ‐

Facilities Space Programming 145,889 145,889 ‐

Architect and Engineering 723,556 723,556 ‐


Other Costs including Bldg/Land Purchase ‐ ‐

Inspectors 205,000 205,000 ‐ ‐

Project Software ‐ ‐


Site Infrastructure Improvements 92,682 92,682 ‐ ‐

IT Infrastructure Master Plan 1,250,254 1,249,836 418 ‐

Design Geotech ‐ ‐

Material Testing 131,870 123,607 8,263 ‐

Surveying 71,081 71,081 ‐

Total NEC ‐ Learning Hub 19,565,826$ 19,461,133$ 104,693$ ‐$



19

*Note 1 Budgets are adjusted as cost estimate changes; otherwise, budget is preliminary from inception.

Total Budget to

Date

Total

Expenditures

To Date

Encumbrances

To Date Unexpended



NEC ‐ Science Engineering & Technology:*

Construction Cost 11,627,061$ 11,626,428$ 633$ ‐$

CPMS PGAL 857,203 857,203 ‐ ‐



Furniture, Fixtures & Equipment 644,019 607,016 37,003 ‐

Other Costs including Bldg/Land Purchase 84,400 73,800 10,600 ‐

Inspectors ‐ ‐



Site Infrastructure Improvements 15,423,846 15,339,461 84,385 (0)



Material Testing 95,465 95,465 ‐ ‐

Surveying 15,960 10,035 5,925 ‐


Total NEC ‐ Science Eng & Technology 30,662,821$ 30,509,714$ 153,107$ (0)$

NEC ‐ Pinemont:

CPMS PGAL 6,269$ 6,269$ ‐$ ‐$


Other Costs including Bldg/Land Purchase

102,156 102,156

‐ ‐

Surveying 22,483 22,483 ‐ ‐

Total NEC ‐ Pinemont 202,200$ 202,200$ ‐$ ‐$

SEC - Felix Fraga (Drennan):*Construction Cost 12,419,860$ 12,333,251$ 86,609$ ‐$

CPMS PGAL 1,216,969 1,216,969 ‐


Architect and Engineering 850,383 835,511 14,872 ‐

Furniture, Fixtures & Equipment 1,007,615 977,469 30,146 ‐

Other Costs including Bldg/Land Purchase 62,466 62,466 ‐

Inspectors - ‐

Project Software - ‐




Design Geotech 19,000 18,200 800 ‐


Surveying 27,674 27,674 ‐

HUB/Small Business Program ‐ ‐ ‐ ‐

HUB/Small Business Program ‐ ‐

Bering St Property 50,687 50,687 ‐

Signage ‐ ‐

Blue Light Security 18,000 16,200 1,800 ‐ Total SEC - Felix Fraga (Drennan):* 23,318,219$ 23,137,915$ 180,304$ ‐$

20


Total Budget to

Date

Total

Expenditures

To Date

Encumbrances

To Date Unexpended



SEC ‐ Felix Morales:*


CPMS PGAL 667,905 667,905 ‐



Furniture, Fixtures & Equipment 929,072 898,276 30,796 ‐

Inspectors ‐ ‐ ‐ ‐

Project Software ‐ ‐ ‐ ‐

Design Standards 3,117 3,117 ‐ ‐

Site Infrastructure Improvements 98,015 96,070 1,945 ‐


Design Geotech ‐ ‐ ‐ ‐


Surveying 1,225 1,225 ‐ ‐

Total SEC ‐ Felix Morales 6,958,033$ 6,748,200$ 209,832$ ‐$

SEC ‐ Learning Hub:*

Construction Cost 16,555,351$ 16,550,039$ 5,312$ ‐$

CPMS PGAL 1,744,048 1,744,048 ‐




Other Costs including Bldg/Land Purchase 32,480 28,221 4,259 ‐

Inspectors 258,000 258,000 ‐ ‐





Administrative Services ‐ ‐

Design Geotech 9,525 9,525 ‐ ‐


Surveying 144,094 144,094 ‐

Blue Light Security 18,000 18,000 - ‐

Total SEC ‐ Learning Hub 36,213,761$ 35,714,178$ 499,584$ ‐$

21


Total Budget to

Date

Total

Expenditures

To Date

Encumbrances

To Date Unexpended



SW ‐ Missouri City:*


CPMS PGAL 601,635 601,635 ‐ ‐




Library & Bookstore 1,991,575 1,991,575 ‐

Inspectors ‐ ‐



Site Infrastructure Improvements 5,061,234 5,061,234 ‐ ‐

IT Infrastructure Capital Projects 2,259,481 2,246,083 13,398 ‐

Design Geotech ‐ ‐

Material Testing ‐ ‐

Surveying 48,311 48,311 ‐


Total SW ‐ Missouri City 21,113,430$ 21,025,828$ 87,602$ ‐$

SW ‐ West Loop Phase I:*


CPMS PGAL 1,033,865 1,033,865 ‐







Material Testing 21,141 21,140 1 ‐

Surveying 14,995 14,995 ‐ ‐

Exterior Signage 70,000 70,000 ‐ ‐


Total SW ‐ West Loop Phase I 16,188,294$ 16,031,765$ 156,529$ ‐$

22


Total Budget to

Date

Total

Expenditures

To Date

Encumbrances

To Date Unexpended



SW ‐ Learning Hub ‐ Stafford:*


CPMS PGAL 1,727,234 1,727,234 ‐


Architect and Engineering 1,193,942 1,155,688 38,254 ‐

Furniture, Fixtures & Equipment 2,835,121 2,750,339 84,265 517

Inspectors 240,000 240,000 ‐






Material Testing ‐ ‐

Surveying 56,536 56,536 ‐


Total SW ‐ Learning Hub ‐ Stafford 37,695,119$ 37,426,219$ 268,382$ 517$

System ‐ Network:

IT Infrastructure Capital Projects 12,162,330$ 11,814,846$ 347,484$ ‐

Administrative Services 3,167,126 3,149,476 16,750 900

PGAL Website Development 181,209 181,208 1 ‐

HUB/Small Business Program 567,383 567,383 ‐ ‐

System Architect Furniture Consultant

11,367 11,367

‐

Ft. Bend Library Inflation Cost Increase

‐

‐

Northline Demolition‐Pizza Hut 226,246 226,246 ‐

Police Cars 342,223 341,613 610 ‐

General Repairs & Maintenance 2,079,239 2,079,239 ‐

Land Purchase 1,919,729 1,919,729 ‐

Amatuer Sports Complex ‐ Willie Gay Hall 2,235,067 2,213,648 18,119 3,300

Total ‐ System ‐ Network 22,891,919$ 22,504,755$ 382,962$ 4,200$

Construction Contingency 59,876$ ‐$ ‐$ 59,876

Subtotal Above 252,331,873$ 249,318,872$ 2,948,406$ 64,592$

100.00% 98.81% 1.17% 0.03%

EXPENDITURES NOT IN CONSTRUCTION SCHEDULE

Deferred Maintenance 5,000,000$ 5,000,000$ ‐$ ‐$

IT Development 6,448,123 6,448,122 1 ‐

GRAND TOTAL 263,779,996$ 260,766,994$ 2,948,407$ 64,592$

100.00% 98.86% 1.12% 0.02%

23


Total Budget to

Date

Total

Expenditures to

Date Encumbrances Unexpended

Sources:Transferred CIP Funds 20,712,314

Uses:

Central Learning Hub/Science Bldg:

Site Infrastructure Improvements 6,599,554$ 5,500$ 234,238$ 6,359,816$

NEC ‐ Science Engineering & Technology:

Site Infrastructure Improvements 2,184 2,184 ‐

SEC ‐ Learning Hub:

Site Infrastructure Improvements 1,950,382 ‐ ‐ 1,950,382

System ‐ Network:

IT Infrastructure Capital Projects 7,569,405 2,253,135 5,217,108 99,161

Construction Contingency 1,400,720 ‐ ‐ 1,400,720

Contingency 3,190,069 ‐ ‐ 3,190,069

Total Construction Cost 20,712,314$ 2,260,819$ 5,451,346$ 13,000,148$

Anticipated Budget Shortfall/Surplus ‐

24

HOUSTON COMMUNITY COLLEGE SYSTEMResidual CIP Funds

as of 09/30/12

Total Budget

to Date

Total

Revenues /

Expenditures

To Date

Encumbrances To

Date Unexpended

Sources of funds:

Proceeds from

2006 Tax Maintenance Notes 12,000,000$

Discount (88,756)

Bond Issuance Cost (256,244)

Interest Income 835,330

Funds Available 12,490,330$

Uses of funds:

Site Infrastructure 341,092$ 327,728$ 13,364$ ‐$

Project Management 450,479 450,479 ‐ ‐

Construction 8,805,292 8,805,292 ‐ ‐

Design Phase 1,117,820 1,117,820 ‐ ‐

Architecture 17,822 17,822 ‐

Material Testing & Inspection 6,399 6,399 ‐ ‐

Land/Demolition 420,541 420,541 ‐ ‐

Survey 9,473 9,473 ‐ ‐

Construction‐Maintenance 1,259,003 1,247,114 11,889 ‐

Contingency 62,408 46,700 15,708

Grand Total Uses 12,490,330$ 12,449,368$ 25,253$ 15,708$

Net Available 0$

25

HOUSTON COMMUNITY COLLEGEMaintenance Tax Notes 2006 (Central Utility Plant Project)


*Note 1 Budgets are adjusted as contracts are awarded; otherwise, budget is preliminary from

inception.

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances To

Date Unexpended

Sources:

2008 Maintenance Tax Notes 39,780,489$

2008 Maintenance Tax Notes‐Phase 1 Infrastructure 15,078,286

Transferred to CIP Residual Fund (7170) (17,522,242)

Interest Earned To date 1,677,987

Funds Available for Projects 39,014,520$

Uses:

Site Infrastructure Improvements 5,666,582$ 4,932,298$ 734,284$ ‐$

Architectural/Engineering Fees 165,537 151,654 13,883 ‐




Construction 5,437,915 5,381,526 56,389 ‐

Construction Management 132,478 132,478 ‐

Campus Security 243,116 242,415 600 101

Truck Driving School 99,200 99,200 ‐

Land 517,306 517,306 ‐

Energy Services 8,860 8,860 ‐

Design GEOTECH 5,189 5,189 ‐ ‐

Surveying 16,310 16,310 ‐ ‐

Contracted Services 2,079,239 2,079,239 ‐

Residual Funds for Completion of CIP Projects ‐ ‐ ‐ ‐

Total 39,014,520$ 37,367,625$ 1,646,794$ 101$

Bond Issuance Cost:

Bond counsel fees 63,500$

Underwriters' discount 342,526

Insurance premium 498,600

Financial advisory fee 95,105

Rating agencies fees 47,100

Printing costs 9,617

CPA consent letter fee 463

Total 1,056,912$

HOUSTON COMMUNITY COLLEGE SYSTEM 2008 Maintenance Tax Notes & Senior Lien Bonds


Fund 7203

Fund 7203 ‐ Maintenance Tax Notes

26

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances To

Date Unexpended

Source:

2008 Senior Lien Bonds:

Southeast Workforce Project 14,300,000$

Emergency Preparedness 1,000,000

Interest Earned To date 469,549

Funds Available for Projects 15,769,549$

Uses:

Operation and Maintenance 77,034 77,034 ‐

Major Repairs and Renovation 821,560 820,726 834 ‐

South East Work Force Project 3,712,405 3,442,290 270,115 ‐

Land Purchase (Rosalie Property) 2,314,967 2,314,967 ‐

Material Engineering and Testing 8,380 3962 4,418 ‐

Construction of Workforce Building 7,262,398 6,995,583 266,815 ‐

Residual Funds for All Projects 1,572,805 1,572,805

15,769,549$ 13,654,562$ 542,182$ 1,572,805$

Bond Issuance Cost:

Bond counsel fees 123,267$

Underwriters' discount 336,128

Insurance premium 620,827

Financial advisory fee 100,981

Rating agencies fees 51,750

Printing costs 5,880

Paying agent fee 460

Verification fee 5,000

Escrow agent fee 4,600

1,248,893$

27

Fund 7308 ‐ Senior Lien Bonds

HOUSTON COMMUNITY COLLEGE SYSTEM 2008 Maintenance Tax Notes & Senior Lien Bonds

Fund 7308as of September 30, 2012

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances To

Date Unexpended

Central

San Jacinto Memorial 21,391,231$ 7,566,536 3,280,522 10,544,173$

J.B. Whitely Bldg. 4,540,000 669,110 1,134,290 2,736,600

Theater One 1,699,500 159,101 48,311 1,492,088

Staff Instructional Services 1,100,000 153,621 444,141 502,238

Curriculum Innovation Center 190,000 ‐ 190,000

Fine Arts Parking Structure 190,000 138,731 37,452 13,818

Crawford Annex 68,200 18,138 ‐ 50,062

Learning Hub/Science Bldg. 27,500 15,953 ‐ 11,547

Planned Parenthood Renovation 1,608,769 1,605,024 3,746 ‐

Total Central 30,815,200$ 10,326,213$ 4,948,461$ 15,540,526$

Northeast

Automotive Tech. Training Ctr. 4,000,000$ 562,473$ 133,339$ 3,304,188$

Pinemont 66,558 39,237 ‐ 27,321

Codwell Hall 438,000 204,117 166,538 67,345

Codwell Hall Shower (Temp) 150,000 ‐ 150,000

Roland Smith Truck Driving Ctr. 140,000 54,406 ‐ 85,594

Northline 120,000 11,636 2,789 105,575

Public Safety Institute 115,000 10,501 1,166 103,333

NE Science and Tech. Bldg 49,500 ‐ 49,500

NE Learning Hub 47,500 6,309 ‐ 41,191

Total Northeast 5,126,558$ 888,678$ 303,831$ 3,934,047$

Southeast

Angela Morales 599,000$ 413,199$ ‐$ 185,801$

Office City 38,500 ‐ ‐ 38,500

Total Southeast 637,500$ 413,199$ ‐$ 224,301$

Southwest

Stafford Campus (7 Bldgs) 4,216,086$ 3,769,583$ 446,502$ ‐$

Scarcella Center 927,356 347,710 91,289 488,357

Alief 165,000 132,664 ‐ 32,336

Academic Ctr Sienna Plantation 93,500 85,660 7,736 104

Stafford Learning Hub 54,000 ‐ 54,000

Applied Technology Center 50,000 1,715 ‐ 48,285

Greenbriar Annex 30,000 22,033 414 7,553

Total Southwest 5,535,942$ 4,359,365$ 545,942$ 630,635$

System

System Building 2,185,425$ 1,415,937$ 769,488$ ‐$

Teaching Enhancement Renovations 2,920,459 1,028,346 85,926 1,806,187

Surface Parking & Civil Infrastructure 2,400,000 1,291,070 325,942 782,987

Parking Structure 2,394,116 2,286,034 104,901$ 3,181

Total System 9,900,000$ 6,021,388$ 1,286,257$ 2,592,355$

Grand Total 52,015,200$ 22,008,843$ 7,084,491$ 22,921,864$

HOUSTON COMMUNITY COLLEGE SYSTEM2010 Maintenance Tax Notes


28

Description Date Issued

Original Bond

Amount

Principal

Payments

Principal

Balance

Principal &

Interest FY12

Final Due

Date Call Dates

Foot‐

note

2005 Senior Lien Revenue/Refunding Bonds 04/15/05 51,285,000 (13,540,000) 37,745,000 6,676,363 04/15/20 04/15/15 (A)

2006 Junior Lien Revenue/Refunding Bonds 11/01/06 72,815,000 (15,360,000) 57,455,000 6,274,230 04/15/30 04/15/16 (A) (B)

2008 Senior Lien Revenue Bonds 05/14/08 54,540,000 (6,115,000) 48,425,000 4,075,100 04/15/30 04/15/18 (A)

2010 Senior Lien Revenue Bonds 07/29/10 27,250,000 (875,000) 26,375,000 2,124,275 04/15/31 04/15/20 (A)

2011 Junior Lien Revenue Refunding Bonds 03/10/11 33,940,000 (2,350,000) 31,590,000 4,150,431 04/15/25 04/15/21 (A)

2011T Senior Lien Revenue Bond 11/15/11 16,000,000 16,000,000 388,800 04/15/21 11/15/13 (A)

2003 Limited Tax Bonds 12/01/03 144,155,000 (142,960,000) 1,195,000 782,175 02/15/14 (C)

2011 Limited Tax Refunding Bonds 10/20/11 109,490,000 109,490,000 5,308,300 02/15/28 02/15/21 (C)

2006 Maintenance Tax Notes 02/01/06 12,000,000 (2,660,000) 9,340,000 890,550 02/15/26 02/15/16 (C)

2008 Maintenance Tax Notes 03/01/08 54,975,000 (7,735,000) 47,240,000 4,171,426 02/15/28 02/15/18 (C)




2011A Maintenance Tax Notes 10/12/11 19,590,000 19,590,000 1,583,875 02/15/31 02/15/21 (C)

PFC Series 2005A Lease Revenue Bonds 06/01/05 11,605,000 (2,485,000) 9,120,000 837,663 04/15/28 04/15/15 (A)

PFC Series 2005C Lease Revenue Bonds 12/01/05 19,155,000 (3,155,000) 16,000,000 1,313,456 04/15/30 04/15/15 (A)

PFC Series 2006 Lease Revenue Bonds 10/01/06 36,950,000 (5,135,000) 31,815,000 2,484,773 04/15/31 04/15/16 (A) (D)

PFC Series 2007 Lease Revenue Bonds 02/01/07 58,885,000 (6,285,000) 52,600,000 4,321,500 04/15/31 04/15/17 (A) 825,670,000 (213,235,000) 612,435,000 53,917,660

Note: This schedule represents all bonds and maintenance tax notes with outstanding principal balances as of 9/30/12;

previously retired debt issues are not shown (i.e. 1997, 1998, 1999, 2001, 2001A, 2003 LTD, 2005 LTD)

Footnotes:

(A) Funded from current operations, Fund 1110

(B) Approximately $3.4 MM annually through 8/31/17 to be funded from student technology fees, Fund 8110; remainder from

current operations

(C) Funded from real estate taxes, Fund 8300

(D) $1,329,772 of interest expense to be funded from real estate taxes

Schedule of Bonds and Maintenance Tax Notes

For the Month Ended September 30, 2012

Houston Community College

29

3101‐3100 Main

Leasing

3102‐Conference

Training Center 3103‐HCC‐TV

Auxiliary

3105‐HCCS ‐ PFC

Leasing 3110‐Auxiliary

3201‐Cafe Club

NEO 3100 Main

3202‐Fitness

Center‐Central

3204‐Heinen

Theater

3207‐

International

Initiatives

3208‐Saudi

Consulting

Services 3209‐Qatar Subtotal

Fund Balance 8/31/12 16,586,942$ (744,125)$ 36,165$ 898,968$ (7,498,516)$ (1,362,924)$ (76,298)$ 33,917 (82,495) 203,712 807,349 8,802,695

FY2013 Revenue 442,342 8,070 3,085 27,841 48,224 1,672 5,255 23,333 615,212 1,175,034

Salaries 30,096 52 52,783 22,489 597 479,768 585,785

Benefits 8,109 4 12,265 5,307 3 75,113 100,802

Supplies Gen Exp 134 25,599 43 1,822 491 28,089

Travel 2,832 1,489 350 4,671

Marketing Costs ‐

Rental & Leases 446 446

Contract Services 4,199 209,925 33,000 247,124

Utilities 2,294 2,294

Departmental Expenses 350,806 270 355 351,431

Instructional & Other Materials ‐

Maintenance & Repair 1,983 1,983

Indirect Cost Expenditures ‐

Exemptions and Waivers ‐

Capital Outlay 1,837 1,837

Transfer ‐ ‐ ‐

Net Income /(Loss) FY13 395,674 7,567 ‐ 3,085 (626,368) 18,445 1,072 4,942 20,022 ‐ 26,135 (149,426)

16,982,616 (736,558) 36,165 902,053 (8,124,884) (1,344,480) (75,226) 38,859 (62,473) 203,712 833,484 8,653,269

*Discretionary Funds

30

HOUSTON COMMUNITY COLLEGE SYSTEMAuxiliary Budget By Fund


Auxiliary Funds*

Net Fund Balance

HOUSTON COMMUNITY COLLEGE SYSTEMAuxiliary Budget By Fund


3110‐ Student

Vending

Commission

3111‐Auxiliary

Student

Services

3112‐Auxiliary

Student Athletic

Fee Subtotal Grand Total

Fund Balance 8/31/12 1,197,891 172,750 1,584,968 2,955,608 11,758,303

FY2013 Revenue ‐ 470,177 349,712 819,889 1,994,923

Salaries 700 20,359 21,059 21,059

Benefits 2,980 2,980 2,980

Supplies Gen Exp 37,730 18,527 56,256 56,256

Travel ‐ ‐

Marketing Costs ‐ ‐

Rental & Leases ‐ ‐

Contract Services ‐ ‐

Utilities ‐ ‐

Departmental

Expenses

300 300 300

Instructional &

Other Materials

‐ ‐

Maintenance &

Repair

‐ ‐

Indirect Cost

Expenditures

‐ ‐

Exemptions and

Waivers

‐ ‐

Capital Outlay ‐ ‐

Transfer ‐ ‐

Net Income /(Loss) FY13 (700) 432,147 307,847 739,294 589,868

1,197,191 604,897 1,892,815 3,694,902 12,348,171

*Funds can only be used for services related to students

31

Net Fund Balance

Student Auxiliary Funds ‐ Restricted*

Federal Grantor Perform‐ Federal

Pass‐through Grantor ance CFDA Total Budget Total AwardProgram Title Period Number Expenditures Amount Amount** Ends Starts

U. S. Department of Education

Direct Programs:

Higher Education ‐ Institutional Aid 5 yrs. 84.031A 8,701 214,275 1,542,133 9/30/2014 10/1/2009

TRIO ‐ Student Support Services 5 yrs. 84.042 26,667 436,682 2,078,155 8/31/2015 9/1/2010

TRIO ‐ Upward Bound ‐ Southeast 4 yrs. 84.047 1,767 16,669 1,172,562 ^ 8/31/2012 9/1/2007

TRIO ‐ Upward Bound ‐ Southeast 5 yrs. 84.047 16,283 291,335 1,465,615 8/31/2017 9/1/2012

TRIO ‐ Upward Bound ‐ Central 5 yrs. 84.047A 26,100 410,056 2,845,845 5/31/2017 6/1/2012

Astra Stem Grant 3 yrs. 84.120A 25,804 293,375 881,873 9/30/2014 10/1/2011

Vast Academy TPSID 5 yrs. 84.407A 37,262 292,577 2,498,250 9/30/2015 10/1/2010

Pass‐Through From:

Texas Educational Agency

Adult Education ‐ State Grant Program 1 yr. 84.002 311,099 5,084,289 5,542,104 6/30/2013 7/1/2012

Adult Education ‐ State Grant Program 1 yr. 84.002 6,056 96,974 102,000 6/30/2013 7/1/2012

University of St. Thomas

Higher Education ‐ Institutional Aid 5 yrs. 84.031C 72,156 212,731 3,243,025 9/30/2016 10/1/2011

Texas Higher Education Coordinating Board

Vocational Education ‐ Basic Grants to States 1 yr. 84.048 14,956 1,051,987 1,051,987 8/31/2013 9/1/2012

College Access Challenge Grant Program 1 yr. 4 mos. 84.378A 15,000 26,707 208,548 8/13/2012 4/6/2011

College Access Challenge Grant Program 1 yr. 84.378A 5,008 169,803 171,798 8/13/2013 8/15/2012

Total Department of Education 566,858$ 8,597,461$ 22,803,895$

U.S. Department of Agriculture

Direct Programs:

Hispanic Serving Institutions Education Grants 2 yrs. 10.223 1,025 36,414 298,538 ^ 8/31/2013 8/1/2009

Hispanic Serving Institutions Education Grants 2 yrs. 10.223 (0) 26,428 244,000 ^ 8/14/2013 8/15/2010

Hispanic Serving Institutions Education Grants 2 yrs. 10.223 (3,020) 135,610 445,000 ^ 8/31/2013 9/1/2010

Hispanic Serving Institutions Education Grants 2 yrs. 10.223 ‐ 202,726 245,000 8/31/2013 9/1/2011


Texas A & M University‐Corpus Christi 2 yrs 10.223 ‐ 30,435 48,700 ^ 8/31/2013 9/1/2010

Total Department of Agriculture (1,995)$ 431,613$ 1,281,238$

* Scholarship grants are not included in this schedule.

** Award amount for the total grant period. For example, if grant is for three years, the award amount will cover the three years.

^ No Cost Extension

32



Date Grant

Schedule of Federal Awards *

FY12 ‐ 13


Pass‐through Grantor ance CFDA Total Budget Total Award

Program Title Period Number Expenditures Amount Amount** Ends Starts

U.S. Department of Housing and Urban Development

Direct Programs:


Child Care Council of Greater Hous. Inc

Community Development Block Grant‐Entitlement Grant 1 yr 14.218 2,711 3,976 32,000 ^12/31/12 8/1/2011

Total Department of Housing And Urban Development 2,711$ 3,976$ 32,000$

Department of Labor

DOL‐Logistics Technician Training 3yrs. 4,535$ 159,097 327,404 6/30/2013 7/1/2010


Texas Workforce Commission

Recovery ‐ WIA Dislocated Worker Formula Grant 1 yr. 17 1,798 61,804 243,163 9/30/2012 7/1/2011

Total Department of Labor 6,333$ 220,901$ 570,567$

Department of State


Northern Virginia Community College 1 yr 19 8,272 73,538 109,830 5/31/2013 3/8/2012

Total Department of State 8,272$ 73,538$ 109,830$

National Science Foundation

Direct Programs:

Education and Human Resources 4 yrs. 47.076 1,512 64,204 423,300 1/31/2013 2/15/2009


University of Houston System

Education and Human Resources 5 yrs. 47.076 ‐ 47,212 190,000 8/31/2013 9/1/2011

Total National Science Foundation 1,512$ 111,416$ 613,300$



33




Date Grant

FY12 ‐ 13


Pass‐through Grantor ance CFDA Total Budget Total Award

Program Title Period Number Expenditures Amount Amount** Ends Starts

U. S. Department of Energy

Energy Sector Grant (SECO) 8 mos 81.041 ‐ 63,836 460,480 ^ 9/30/2012 05/10/10

Solar Energy Technical Program 13 mos 81.087 12,930 591,069 750,000 12/30/14 11/1/2012

Total U. S. Department of Energy 12,930$ 654,905$ 1,210,480$

U. S. Department of Health and Human Services

Direct Programs:

Head Start 5 yrs. 93.600 9,023 34,617 426,159 9/29/2013 9/30/2008


Texas Education Agency

Temporary Assistance for Needy Families 1 yr. 93.558 141 10,200 208,614 8/31/2012 9/1/2011

Temporary Assistance for Needy Families 1 yr. 93.558 8,283 244,749 244,749 8/31/2013 9/1/2012

YMCA of Greater Houston

Refugee and Entrant Assistance ‐ Targeted Assistance Grants 1 yr. 93.584 19,869 82,578 374,938 9/30/2012 10/1/2011

Pitt Community College

Health Information Tech Professionals 2 yrs. 93.721 34,557 461,664 1,287,568 4/1/2013 4/2/2010

University of Texas at Austin

Block Grants for Prevention and Treatment of Substance Abus 1 yr. 93.959 ‐ 9,015 22,000 9/29/2012 9/30/2011

Total Department of Health and Human Services 71,872$ 842,822$ 2,564,028$

U. S. Department of Homeland Security

Direct Programs:

Homeland Security 2 yrs. 97.062 2,729 58,856 250,000 ^12/31/12 9/1/2010

Total Department of Homeland Security 2,729$ 58,856$ 250,000$

Total Federal Financial Assistance 671,222$ 10,995,487$ 29,435,338$


**Award amount for the total grant period. For example, if grant is for three years, the award amount will cover the three years.

^ No Cost Extension




FY12 ‐ 13

34

Date Grant

Perform‐

ance Total Budget Total Award

Program Title ‐ State Grantor Period Expenditures Amount Amount** Ends Starts

Texas Education Agency

Adult Education 1 yr. 18,361$ 24,615$ 1,165,635$ 8/31/2012 9/1/2011

Adult Education 1 yr. 78,768 1,165,635 1,165,635 8/31/2013 9/1/2012

Drop‐Out Recovery Program 18mos 960 43,998 194,000 2/28/2013 8/1/2011

Drop‐Out Recovery Performance Pay 1 yr. 5,667 181,750 181,750 until expended 6/1/2011

Temporary Assistance for Needy Families 1 yr. 8,687 16,869 111,445 8/31/2012 9/1/2011

Temporary Assistance for Needy Families 1 yr. 5,891 131,283 131,283 8/31/2013 9/1/2012

Total Texas Education Agency 118,333$ 1,564,151$ 2,949,748$

Texas Higher Education Coordinating Board

Adult Basic Education Innovation Grant 1 yr. 29,257$ 158,314 500,000 8/31/2013 9/1/2012

Collegiate G‐Force Mentorship 1 yr. ‐ 27,148 50,000 8/31/2013 9/1/2009

First Year Experience 13 mos. 3,931 8,709 50,000 until expended 7/18/2011

Nursing Shortage Reduction Program 1 yr. ‐ 112,280 157,314 8/31/2014 9/1/2010

Rider 58 ATCP School Grant 8 1/2 mos. ‐ 13,960 46,360 until expended 12/18/2009


University of Tex Health Science Center

Navigator Grant 1 yr. 6,315 51,452 129,195 ^11/30/2012 6/1/2011

Total Texas Higher Education Coordinating Board 39,503$ 371,863$ 932,869$

Texas Workforce Commission

Skills Development ‐ Skills for Small Business Initiatives 1 yr. ‐ 20,000 20,000 5/31/2013 6/1/2012

Total Texas Workforce Commission ‐$ 20,000$ 20,000$

Total State Financial Assistance 157,837$ 1,956,013$ 3,902,617$

* Scholarship grants are not included in this schedule.**Award amount for the total grant period. For example, if grant is for three years, the award amount will cover the three years.

Date Grant


Schedule of State Awards *

FY12 ‐ 13

35


Program Title ‐ Private Grantor Period Expenditures Budget Award Amount** Ends Starts

21st Century FY 12 10 mos. ‐ 1 984 10/31/2012 1/3/2012

Achieving the Dream ‐ Intiative 1 yr.‐cont. ‐ 9,433 20,000 until expended 12/1/2009

Achieving the Dream ‐ Gates Foundation 3 yrs. 19,697 262,135 743,000 ^12/31/2012 7/1/2009

Adult Education/We Can Work 1 yr. ‐ ‐ 11,500 until expended 1/1/2010

American Chemical Society 8 mos ‐ 248 500 until expended 9/1/2011

AT&T High School Success Grant 1 yr. 7 mos. ‐ 25,216 35,000 until expended 1/31/2010

Bank of America 2 yrs. ‐ 316 50,000 until expended 5/1/2008

Baylor Summer Interns 1 yr. ‐ 1,638 60,000 until expended 5/1/2010

Brown Foundation 1 yr.‐cont. ‐ ‐ 100,000 until expended 2/1/2008

Bulletproof Vest Partnership Program 1 yr.‐cont. ‐ ‐ 5,345 until expended 9/1/2004

Capital Idea project 1 yr. 1,245 73,794 341,000 until expended 8/1/2010

Carnegie FDTN 1 yr 4,501 30,901 67,500 12/31/2012 1/1/2012

Citibank ‐ College Connection Program 1 yr. ‐ 20,475 41,718 until expended 8/15/2007

Civic Ventures 1 yr. 1 mo. ‐ 1,246 25,000 until expended 7/1/2010

Dow Male Minority Initiative Summer Prog. 1 yr. ‐ 12,588 23,986 1/2/2013 1/2/2012

Early College High School (Southeast) ‐ Gates/Dell 5 yrs. ‐ 6,779 400,000 until expended 6/10/2005

Financial Empowerment Strat. Student Success 2 yrs. ‐ 60,808 63,050 12/31/2013 1/1/2012

Goldman Sachs Grant ‐ Phase I 5 yrs. 54,925 765,458 1,786,121 5/31/2016 1/3/2011

Gulf Coast Pass 3 yrs. 3,445 227,625 318,750 12/31/2014 1/1/2012

Hammill FDTN ‐ Veterans Grants 2 yrs. ‐ 11 18,191 until expended 9/1/2010

Houston Endowment Grant 3 yrs. ‐ 814 267,000 until expended 11/16/2005

Houston Pathways Initiative 2 yrs. 3,900 345,471 1,580,000 8/31/2013 3/26/2009

Interlocal Metro (PSI) 10 yrs. ‐ 45,000 200,000 8/23/2017 8/23/2008

Interlocal Stafford ‐ City of Stafford 1 yr. 6,400 71,986 149,011 until expended 10/1/2010

KBR Veterans Orientation 1 yr.‐cont. ‐ 5,540 19,685 until expended 9/1/2008

Kresge Fdtn‐Coordinator/Evaluation 1 yr. 4,531 17,221 82,450 until expended 9/1/2011

Kresge Fdtn‐Parent Academy 1 yr. 957 40,254 89,320 until expended 9/1/2011

Kresge Fdtn‐Veterans Grant 1 yr. 10,109 51,298 128,230 until expended 9/1/2011

MDRC ‐ Learning Community Demonstration Grant ‐ Northeast 4 yrs. ‐ 26,495 60,233 until expended 11/1/2007

MDRC ‐ Learning Community Demonstration Grant ‐ Southeast 4 yrs. ‐ 738 75,000 until expended 11/1/2007

MDRC ‐ Learning Community Demonstration Grant ‐ Central 4 yrs. ‐ 385 33,000 until expended 11/1/2007

Metlife Caregiving for Older Americans 1 yr.‐cont. ‐ 18,012 23,855 until expended 7/1/2007

Microsoft Elevate America 1 yr. ‐ 31,985 34,969 3/20/2013 3/20/2012



FY12 ‐ 13

36


Schedule of Local Government and Private Awards *


Program Title ‐ Private Grantor Period Expenditures Budget Award Amount** Ends Starts

Mobile Go Center ‐ Valero 1 yr.‐cont. ‐ 494 7,293 until expended 9/1/2007

National Articulation & Transfer Network Council(NATN) 1 yr.‐cont. ‐ 29,273 29,273 until expended 4/1/2005

North Forest GED Preparation 3 mos 241 6,799 25,000 until expended 10/1/2011

St. Luke's Episcopal Health Charities Immunization Fellowship 2 yrs. ‐ 4,178 142,650 until expended 9/10/2008

Susan B Komen Breast Cancer Initiative 1 yr. ‐ 6,610 123,230 until expended 4/1/2010

Texas Pioneer Foundation Grant 1 yr. ‐ 2,851 23,117 12/31/2012 1/26/2012

Vast Job Developer 1 yr. 816 20,299 94,898 until expended 11/1/2009

Verizon Foundation Grant 1 yr. ‐ 510 12,510 until expended 1/1/2010

Walmart ‐ Minority Male Initiative 1 yr. ‐ 25,215 40,000 until expended 9/1/2009

Washington Mutual 1 yr.‐cont. ‐ 16,717 31,700 until expended 9/1/2006Total Private Financial Assistance 110,766$ 2,266,817$ 7,384,069$



37

HOUSTON COMMUNITY COLLEGE ‐ Schedule of Local Government and Private Awards *

Schedule of Local Government and Private Awards * continued


FY12 ‐ 13

CHANCELLOR

1

DEPUTY CHANCELLOR

4

VICE CHANCELLOR INSTRUCTION

‐

VICE CHANCELLOR STUDENT SUCCESS

2

VICE CHANCELLOR INFORMATION TECHNOLOGY

‐

CENTRAL

1

NORTHWEST

5

New Postions

38

‐

NewPosition‐Internal

Replacement‐External ‐

COO

‐

NewPosition‐External ‐

Interim ‐

‐


Sep

Nellie Bradley

‐

Admissions

1

Dir., Outreach & Student Development

Interim

Steven Cohan

Replacement‐Internal

Repl Kimberly Crocker Montgomery‐Hire External‐Temp

NewPosition‐External

‐

‐

NewPosition‐Internal NewPosition‐External‐

‐ Replacement‐Internal InterimReplacement‐ExternalNorthwest NewPosition‐Internal ‐

Repl Joaquin Torres‐Hired External‐Temp Sep Eva Foster English

Sep

5

Repl Manhal Chbat‐Hired External‐Temp

‐

Public Relations

‐

Larke Clishe

Outreach & Student Dev

Replacement‐External ‐

Repl Shantay Grays‐Hired External

2 2 Replacement‐Internal

Paul Donaldson

NewPosition‐Internal

Sep

VC Instr

Interim

Interim ‐ Deputy Chancell

Student Information Svcs Advisor Repl Laura Collins‐Hired External Sep

Interim Dir., Resource & Economic Dev New Position‐Budget 12‐13‐Hired Internal

Houston College Community

2012‐2013 Positions

Employee Name Department Month

SepBarlett Sheinberg Resource & Economic Dev

CommentsJob Title

Interim 1 ‐ NewPosition‐External‐ ‐

Edwin Johnson Police Department

NewPosition‐Internal ‐ Replacement‐InternalChancellor Replacement‐External

Sep

Police Department Corporal Repl Timothy Ramirez‐Hired Internal

Repl Anthony Maxie‐Hired Internal

Sep

Police Department Corporal New Position‐Budger 11‐12‐Hired Internal Sep

Shirley Voisin

Tobin Anderson

Navidad Martinez

Sep

Corporal

Corporal New Position‐Budger 11‐12‐Hired InternalPolice Department

NewPosition‐InternalReplacement‐ExternalVCSS

Sandra Brooks Enrollment Service Assistant Repl Makeba Brown‐Hired External‐Temp

Sep


Instructor

Director of Public Relations

2

Student Services Interim Dean of Student Dev

‐ ‐ Replacement‐Internal

Cashier II

Central NewPosition‐Internal

‐

Anika Chowdhury

Sep

Replacement‐Internal ‐

Sep

Replacement‐External

Biology

‐ VCIT Replacement‐External

Repl Cheryl Johnson‐Hired Internal

Replacement‐Internal NewPosition‐External Interim

Jason Wilson

‐

Repl Stella Villarreal‐Hired External‐Temp

Instructor

‐

NORTHEAST

7

SOUTHWEST

1

SOUTHEAST

‐

COLEMAN

4

EXTENDED LEARNING, DIVISION OF‐

Adm. Totals Replacement‐Internal Replacement‐External NewPosition‐Internal NewPosition‐External Interim 7

College Totals Replacement‐Internal Replacement‐External NewPosition‐Internal NewPosition‐External Interim 18

Grand Total Replacement‐Internal Replacement‐External NewPosition‐Internal NewPosition‐External Interim 25

Over all Total

New Postions

39

Employee Name Department Job Title Comments

NORTHEAST

Ashley Nichols

Daniel Guzman

Southeast

Southwest

Dean Instruction

William Nicholson

Month

Sep

Interim‐ NewPosition‐External

Sep

Ronald Dewlen

Instructor Repl Homer Stewart‐Hired External‐Temp

Retention Specialist Repl Joseph Willis‐Hired Internal

Instructor

Replacement‐Internal Replacement‐External2

‐ ‐ NewPosition‐External1 NewPosition‐Internal

Repl Adballah Cherif‐Hired External‐TempLorraine Donovan

‐ Replacement‐External

4 15 3 1 2

1 1

NewPosition‐Internal 1 NewPosition‐External

‐ NewPosition‐Internal ‐ NewPosition‐External ‐ Interim ‐

2 1

2 ‐ 1 2

Interim ‐ 2

Ex. Learning

‐

Replacement‐Internal


‐

1


25

13

Replacement‐InternalColeman

2

Instructor

Interim ‐

SepChlinical Simulation Lab Technician

Caroline Couto‐Ortiz

Charmaine Lewinson‐Evans

‐ Replacement‐Internal

Repl Sharon McCowan‐Hired External

Health Science SepNew Position‐Budget 12‐13‐Hired ExternalDental Hygiene Operations Assistant

Simulation Center

Sep

Sep

‐ ‐ Replacement‐External NewPosition‐Internal

Vocaitonal Nursing

‐

Instructor

New Position‐Budget 12‐13‐Hired Internal

NewPosition‐External

Repl Pearlie Watts‐Hired ExternalVocaitonal Nursing

Instructor

‐ Replacement‐Internal Interim

Academic

5 NewPosition‐Internal ‐

Sep

‐

Betty Keller

Repl John Jagdish‐Hired External‐Temp

Office Manager

Sep

SepInstructor

SepIfeanyi Oramulu

Repl Barbara Smith‐Hired InternalNicki Norman

Electronic Engineering Instructor Repl Nicky Haddock‐Hired External Sep

Repl Pratap Talusani‐Hired External

Student Services

Student Services

Technology

Instructional

Sep

Repl Lois Avery‐Hired External

Khansaa Almansor

Hosein Tahvillian Electronic Engineering

Houston College Community

2012‐2013 Positions

Technology

HOUSTON COMMUNITY COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE

Faculty SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

2012‐2013 1,361

2011‐2012 1,451 1,582 1,598 1,564 823 1,530 1,573 1,598 1,576 1,003 1,098 955

STAFF FTE

Staff/Lib/Cou SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

2012‐2013 1,401

2011‐2012 1,429 1,415 1,425 1,327 1,407 1,429 1,396 1,404 1,410 1,397 1,391 1,429

F

T

E

F

T

E

40

‐

200

400

600

800

1,000

1,200

1,400

1,600

1,800


‐

200

400

600

800

1,000

1,200

1,400

1,600


CENTRAL COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 238

2011‐2012 254 293 296 293 159 279 298 300 291 184 204 178

STAFF FTE


2012‐2013 155

2011‐2012 161 158 165 145 155 163 157 157 158 156 154 161

41

F

T

E

F

T

E

‐

50

100

150

200

250

300

350


‐

20

40

60

80

100

120

140

160

180


COLEMAN COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 108

2011‐2012 115 112 113 109 82 109 107 110 110 99 98 84

STAFF FTE


2012‐2013 56

2011‐2012 58 58 59 55 56 58 55 55 57 54 54 55

F

T

E

F

T

E

42

‐

20

40

60

80

100

120

140


‐

10

20

30

40

50

60

70


NORTHWEST COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 281

2011‐2012 267 292 293 307 155 323 330 334 335 198 224 190

STAFF FTE


2012‐2013 131

2011‐2012 104 106 108 108 129 138 122 129 130 132 131 138

F

T

E

F

T

E

43

‐

50

100

150

200

250

300

350

400


‐

20

40

60

80

100

120

140

160


NORTHEAST COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 187

2011‐2012 200 211 216 207 112 204 212 212 211 129 137 124

STAFF FTE


2012‐2013 126

2011‐2012 127 126 128 118 121 128 124 127 126 126 126 128

F

T

E

F

T

E

44

‐

50

100

150

200

250


‐

20

40

60

80

100

120

140


SOUTHWEST COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 318

2011‐2012 380 433 435 422 183 377 382 386 382 229 252 217

STAFF FTE


2012‐2013 152

2011‐2012 185 184 182 145 146 155 144 150 152 151 147 153

45

F

T

E

F

T

E

‐

50

100

150

200

250

300

350

400

450

500


‐

20

40

60

80

100

120

140

160

180

200


SOUTHEAST COLLEGEFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 130

2011‐2012 143 168 173 169 77 161 178 183 179 101 120 95

STAFF FTE


2012‐2013 96

2011‐2012 99 96 97 86 94 98 91 95 96 99 96 101

F

T

E

F

T

E

46

‐

20

40

60

80

100

120

140

160

180

200


‐

20

40

60

80

100

120


‐

20

40

60

80

100

120

140

160

180

200


‐

20

40

60

80

100

120


‐

20

40

60

80

100

120

140

160

180

200


‐

20

40

60

80

100

120


Division of Extended Learning (DOEL)FTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 90

2011‐2012 85 69 68 56 55 72 63 67 64 59 57 64

STAFF FTE


2012‐2013 79

2011‐2012 78 79 79 75 79 80 77 79 79 79 78 81

F

T

E

F

T

E

47

‐

10

20

30

40

50

60

70

80

90

100


‐

10

20

30

40

50

60

70

80

90


DISTRICTFTE Comparison Year‐To‐Date Thru September 30, 2012 by Type(Full‐Time Employee Equivalent)

FACULTY FTE


2012‐2013 8

2011‐2012 7 4 4 1 ‐ 5 4 5 3 4 4 3

STAFF FTE


2012‐2013 606

2011‐2012 616 609 608 595 627 609 625 612 614 601 605 612

F

T

E

F

T

E

48

‐

1

2

3

4

5

6

7

8

9


‐

100

200

300

400

500

600

700


HOUSTON COMMUNITY COLLEGEDuplicated Headcount Comparison Year‐To‐Date Thru September 30, 2012 by Type

FACULTY HEADCOUNT


12‐13 FT 787

12‐13 PT 1,992

12‐13 Total Fac 2,779 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

11‐12 FT 792 797 793 788 793 785 784 782 783 768 757 794

11‐12 PT 1,911 2,334 2,390 2,331 275 2,387 2,391 2,351 2,367 1,075 1,372 679

11‐12 Total Fac 2,703 3,131 3,183 3,119 1,068 3,172 3,175 3,133 3,150 1,843 2,129 1,473

STAFF HEADCOUNT


12‐13 FT 1,238

12‐13 PT 840

12‐13 Total Staff 2,078 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

11‐12 FT 1,256 1,256 1,238 1,235 1,253 1,242 1,249 1,235 1,240 1,201 1,240 1,250

11‐12 PT 877 879 883 839 629 822 834 828 846 767 790 790

11‐12 Total Staff 2,133 2,135 2,121 2,074 1,882 2,064 2,083 2,063 2,086 1,968 2,030 2,040

49

S

t

a

f

f

Headcount

F

a

c

u

l

t

y

Headcount

‐

500

1,000

1,500

2,000

2,500


‐

200

400

600

800

1,000

1,200

1,400


HOUSTON COMMUNITY COLLEGEUnduplicated* Headcount Comparison Year‐To‐Date Thru September 30, 2012 by Type

UNDUPLICATED HEADCOUNT


12‐13 Total 4,475

11‐12 Total 4,543 4,902 4,917 4,833 2,891 4,728 4,814 4,805 4,806 3,373 3,575 3,303

* Includes Full‐time and Part‐time Faculties, Librarians, Counselors, and Staffs

50

Unduplicated* Headcount

‐

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000


Non‐current assets:

Restricted cash 6,803$

Restricted investment in trust accounts 3,106,007

Lease receivable from HCCS 174,732,013

Deferred charges ‐ bond issuance costs 2,046,534

Capital Assets:

Land ‐

Other Structures ‐

Furniture & equipment ‐

Leasehold improvements ‐

Construction in process 771,976

771,976

TOTAL ASSETS 180,663,332$

Current liabilities:

Accounts payable ‐ HCC 60,979$

Accounts payable 806,799

Accrued liabilities ‐ interest 1,904,022

Current bond payable 3,880,000

Total current liabilities 6,651,800$

Non‐current liabilities:

Deposits 440

Arbitrage payable 8,082

Unearned interest income (23 years) ‐ HCC 70,933,174

Premium on bonds 2,209,548

Bonds payable 105,655,000

Total non‐current liabilities 178,806,244$

TOTAL LIABILITIES 185,458,045

TOTAL NET ASSETS ‐ restricted (4,794,713)$

PFC 1

Houston Community College ‐ Public Facility CorporationStatement of Net Assets

Cash Basis ‐ Interim Period


ASSETS

LIABILITIES

Cash Flows from Capital Financing Activities

Receipt from HCCS for lease payment ‐$

Purchases of capital assets (8,269)

Payment on capital debt ‐ principal and interest ‐

Net cash provided (used by) in financing activities (8,269)

Cash Flows from Investing Activities

Interest income 366

Increase (decrease) in restricted cash and

restricted investment in trust accounts (7,903)

Restricted cash and restricted investment in

trust accounts ‐ beginning of year 3,120,712

Restricted cash and restricted investment in

trust accounts ‐ end of period 3,112,809$

Houston Community College System Public Facility CorporationStatement of Cash Flows

Cash Basis ‐ Interim Period

One Month Ended as of September 30, 2012

PFC 2

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances

To Date Unexpended

Sources of funds:

Proceeds from

2005C Lease Revenue Bond 19,155,000$

Discount (170,064) Land Purchase (4,212,644) Bond Issuance Cost (606,201) Interest Expense (524,785)

13,641,306$ Interest Income 1,003,470 Vendor Contract Refund 102,706 Transfer to Payment Account (1,354,990)


Uses of funds:4,092$ 4,092$ ‐$ ‐$

11,550,643 11,550,643 ‐ ‐ Maintenance 393,940 141,479 252,461 ‐

6,443 6,443 ‐ 563,928 563,928 ‐

7,200 7,200 ‐ ‐ 27,403 26,326 1,077 ‐ 24,940 24,940 ‐ 44,695 44,695 ‐ ‐

596,787 596,787 ‐ ‐

172,421 8,100 164,321

Grand Total Uses 13,392,492$ 12,974,634$ 253,537$ 164,321$

Net Available ‐$

PFC requires GMP before inception.

Total Proceeds from Bond

Houston Community College ‐ Public Facility CorporationPublic Safety Instituteas of September 30, 2012

PFC 3

Bank Service ChargesConstruction

Waste Water Management *Geo Technical Services*

Survey*Architect

Engineering ServicesFFE

Contingency

* Included in GMP

Site Infrasturcture

Total Budget to

Date

Total Revenues

/ Expenditures

to Date

Encumbrances

to Date Unexpended

Sources of funds:

Proceeds from

2005 A Bonds 11,605,000$

Premium Received 492,931

Accrued Interest Received 53,425

Interest Income 998

Bond Issuance Costs (391,474)

Repayment of Loans (11,392,147)

Funds Available 368,733$

Uses of funds:

Debt Service 53,425$ 53,425$ ‐$ ‐$

Renovation & Construction 169,759 169,759 ‐ ‐

Demolish & Renovate Office 56,244 56,244 ‐ ‐

Furniture & Fixtures 46,857 46,857 ‐ ‐

Legal Fees 42,448 42,448 ‐

Grand Total Uses 368,733$ 368,733$ ‐$ ‐$

Net Available ‐$

Note 1: PFC requires GMP before inception.

Houston Community College ‐ Public Facility CorporationWestgate (Katy)


PFC 4

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances

To Date Unexpended

Sources of funds:

Principal Amount on Bonds 36,950,000$

Discount on Bonds (546,238)

Underwriter's Discount (209,273)

Accrued Interest on Bonds 98,080

Amount Available 36,292,569$

Issuance Costs (490,131)

Accrued and Capitalized Interest (1,449,023)

Repair and Replacement (1,000,000)

Title Fees Capitalized (81,379)

Amount Available for Project 33,272,036$

Repayment to HCC (188,006)

Project Account Balance 33,084,030$

Administrative & Legal Fees (29,486)

Interest Income 836,221

Transfer Cost Issuance 85,509

Interest Expense on Notes (135,299)


Uses of funds:

Land & Building 17,807,972$ 17,807,972$ ‐$ ‐$

Maintenance Rehabilitation &

Deferred Maintenance

12,856,469 12,856,469 ‐

CPMS PGAL 211,959 211,959 ‐


Furniture, Fixtures & Equipment 1,040,112 1,006,277 14,273 19,562

Site Infrastructure 971,369 854,984 4,859 111,526

Architect and Engineering 517,509 428,355 4,632 84,522

Repair & Maintenance Contingency ‐

per bond requirement

220,965 83,089 2,000 135,876

Grand Total Uses 33,840,975$ 33,463,726$ 25,764$ 351,486$

Net Available ‐$


Houston Community College ‐ Public Facility CorporationHayes Road ‐ Alief Projectas of September 30, 2012

PFC 5

Total Budget to

Date

Total Revenues

/ Expenditures

To Date

Encumbrances

To Date Unexpended

Sources of funds:

Principal Amount of 2007 Series Bonds 58,885,000$

Premium on Bonds 3,094,498

Underwriter's Discount (346,244)

Accrued Interest Income‐ Bonds 173,733

Total Amount Available 61,806,987$

Issuance Cost (839,837)

Accrued and Capitalized Interest (4,632,122)

Repair and Maintenance Account ‐

Amount Available for Project 56,335,028$

Interest Income on Trust Account 2,496,540

Interest Expense on Notes (414,601)

Transfer to Trustee Payment Account (4,712,985)

Vendor Contract Refunds 230,035

Sale of Land 569,890


Uses of funds:

Land & Building 10,671,234$ 10,671,234$ ‐$ ‐$

Construction Cost‐ Building 18,200,000 18,200,000 ‐ ‐

Construction‐Demolition 494,972 ‐ ‐ 494,972

Constuction‐ Site 640,988 610,812 30,175 ‐

Site Improvement 14,221,039 13,035,230 1,185,809 ‐

Site Demolition & Abatement 791,298 791,298 ‐

CPMS PGAL 1,391,958 1,391,958 ‐ ‐

Site and Infrastructure Design 2,334,840 2,334,840 ‐ ‐


Architect and Engineering 1,256,727 1,256,727 ‐


Library 66,564 66,182 382 ‐

Inspections 214,981 214,981 ‐ ‐

Design Geotech 17,500 17,500 ‐ ‐

Material Testing 24,503 24,503 ‐ ‐

Communications IT‐ PGAL 253,614 253,614 ‐

IT Telephone & Communications 790,467 790,467 ‐

Surveying 62,398 59,124 3,274 ‐

Administrative Expenses 34,505 34,505 ‐

Preconstruction Costs 886,377 886,377 ‐

Contingency 292,338 186 ‐ 292,154

Grand Total Uses 54,503,907$ 52,487,092$ 1,229,690$ 787,126$



PFC 6

Houston Community College ‐ Public Facility CorporationNorthline Mall Project