2020-2021BUDGET OPERATION PLANINSTRUCTIONS

Los Angeles Community College DistrictOffice of the Chief Financial Officer/Treasurer

JANUARY 2020

LOS ANGELES COMMUNITY COLLEGE DISTRICT

BOARD OF TRUSTEES

Andra Hoffman, PresidentSteven F. Veres, 1st Vice PresidentGabriel Buelna, Ph.D, 2nd Vice PresidentMike FongErnest H. MorenoScott J. SvonkinDavid VelaAlfredo Gama Salmeron, Student Trustee

EDUCATIONAL SERVICES CENTER ADMINISTRATION

Francisco C. Rodriguez, Ph.D., ChancellorMelinda A. Nish, Ed.D., Interim Deputy ChancellorRyan M. Cornner, Ed.D, Vice Chancellor of Educational Programs and Institutional EffectivenessLaurence B. Frank, J.D., Vice Chancellor of Workforce and Resource Development*Carmen V. Lidz, MS, Vice Chancellor/Chief Information OfficerAlbert J. Román, DPA, Vice Chancellor of Human Resources Jeffrey M. Prieto, J.D., General CounselReuben C. Smith, D.C.Sc., Chief Facilities Executive

COLLEGE PRESIDENTS

Mary Gallagher, Ph.D., Los Angeles City CollegeRaul Rodriguez, Ph.D., East Los Angeles College*Otto W.K. Lee, Ed.D., Los Angeles Harbor CollegeMonte E. Perez, Ph.D., Los Angeles Mission CollegeAlexis Montevirgen, Ed.D., Los Angeles Pierce CollegeSeher Awan, Ed.D., Los Angeles Southwest CollegeAndrew Jones, Ed.D, Los Angeles Trade-Technical College*Barry Gribbons, Ph.D., Los Angeles Valley College James M. Limbaugh, Ph.D., West Los Angeles College

*Interim

Prepared by the Office of Budget and Management Analysis

Table of Contents2020-2021 Budget CalendarGeneral Instructions 1

UNRESTRICTED PROGRAMS:Budget Operation Plan Process 7Special Requirements 11Budget Operation Plan Documents 29Submission of Budget Operation Plan 33

ENTERPRISE FUNDS:GENERAL FUND:

Community Services (10010) BlueNonresident Capital Outlay (10020) GreenParking (10145) BuffStudent Health Services (10135) Salmon

OTHER FUNDS:Cafeteria (60006) BlueChild Development Center (70007) GreenBookstore (80008) Buff

RESTRICTED PROGRAMS:Adult Education Program (10461) SalmonBoard Financial Aid Assistance Program-Student Financial Aid Assistance (BFAP-SFAA) (10417) BlueCalWORKs (10444 & 10450) and Temporary Assistance for Needy Families (TANF) (10445) GreenDisabled Students Programs and Services (DSPS) (10420) BuffExtended Opportunities Programs and Services (EOPS) (10489/20489) SalmonEOPS-Cooperative Agencies Resources For Education (CARE) (10867/20867) BlueEOPS-NEXTUP (10403/20403) GreenFoster and Kinship Care Education (10423) BuffStrong Workforce (10500) SalmonStudent Equity and Achievement (11401) Blue

APPENDICES:1. Glossary of Terms2. Forms3. Budget Operation Plan Electronic Reports4. Organizational Memberships5. District Account Code Structure Under SAP System6. Functional Area/Legacy Activity Codes Cross Reference Table7. 2019-2020 Final Budget Allocation Mechanism and Amended College Debt Repayment Policy8. LACCD - Listing of Salary Differentials (Revised as of 9/3/19)9. LACCD Enterprise Structure

10. Accounting Advisory - Proposition 30 Education Protection Account Guidelines11. Accounting Advisory - Proposition 55 California Children's Educational and Health Care

Protection Act Guidelines

TABLE OF CONTENTS

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2020 - 2021 BUDGET DEVELOPMENT CALENDAR

DATE ACTIVITY

SEPTEMBER, 2019 DEVELOPMENT OF BUDGET PREPARATION ACTIVITIES

September 11 District Budget Committee reviews proposed Budget Development Calendar.

OCTOBER, 2019 DEVELOPMENT OF BUDGET PREPARATION ACTIVITIES

October 2 Adoption of Budget Development Calendar.

October 31 1st Quarter Reports due from colleges.

NOVEMBER, 2019 DEVELOPMENT OF BUDGET OPERATION PLAN

November 1 Initial assessment projections of Centralized accounts.

November 1 - 12 Constituencies review of 1st Quarter Report and Districtwide projections.

November 15 1st Quarter Report due to State.

November 20 Budget and Finance Committee receives briefing on 1st Quarter Rep.

DECEMBER, 2019 CONSTITUENCIES PROJECTIONS REVIEW

December 2 - 20 A) Constituencies review of mid-year projections;B) Review of Centralized Accounts Projection.

December 4 - 5 Planning Budget Formulation (PBF) Workshop

December 4 1st Quarter Report submitted to Board of Trustees for approval.

JANUARY, 2020 GOVERNOR'S PROPOSED STATE BUDGET AND PRELIMINARYALLOCATIONS

January 3 Dedicated Revenue Projections due to the Budget Office.

January 3 - 8 Budget Office reviews colleges' 2020-21 dedicated revenue projections.

January 8 Budget Office distributes Budget Operation Plan Instructions;

January 10 - 27 Constituencies review Proposed 2020-21 Preliminary Allocation.

January 15 - 24 Cabinet reviews Proposed 2020-21 Preliminary Allocation.

January 16 CFO and Accounting Office provide initial ending balance projections.

January 22 Budget and Finance Committee Meeting.

FEBRUARY, 2020 CONSTITUENCIES REVIEW BUDGET STATUS

February 3 Budget Office distributes 2020-21 Preliminary Allocation.

February 4 2nd Quarter Reports due from colleges.

February 12 - 21 A) Cabinet reviews 2020-21 Budget update;B) Constituencies review 2nd Qtr Report & College Financial Plans.

February 15 2nd Quarter Report due to State.

February 19 A) Budget and Finance Committee receives briefing on 2nd Quarter Report;B) CFO and Accounting Office update ending balance projections.

February 28 Deadline for Planning Budget Formulation (PBF) changes.

MARCH, 2020 PREPARATION OF PRELIMINARY BUDGETS

March 2 - 13 Technical review of PBF data and upload to SAP.

March 4 2nd Quarter Report submitted to Board of Trustees for approval.

March 19 A) CFO and Accounting Office update ending balance projections;B) Preliminary Budget available on SAP system.

March 24 - May 1 Open period for Tentative Budget adjustments (First Adjustment).

March 25 Budget and Finance Committee Meeting.

APRIL, 2020 REVIEW OF PRELIMINARY BUDGET DATA

April 10 CFO and Accounting Office update ending balance projections.

April 14- April 22 Constituencies review budget status.

April 22 Budget and Finance Committee Meeting.

April 23 - May 14 Budget meetings on preliminary budgets conducted with college administrators.

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2020 - 2021 BUDGET DEVELOPMENT CALENDAR

DATE ACTIVITYMAY, 2020 REVENUE PROJECTIONS UPDATED

May 1 Revised revenue projections based on Governor's proposed State Budget.

May 4 3rd Quarter Reports due from colleges.

May 4 - 8 A) Constituencies review May Revise update;

May 6 Board of Trustees authorization to encumber new year appropriations.B) Constituencies receive briefing on Tentative Budget;C) Open period for Final Budget adjustments (Second Adjustment) starts.

May 13 A) Cabinet receives briefing on Tentative Budget;B) CFO and Accounting Office update ending balance projections.

May 15 3rd Quarter Report due to State.

May 15 Budget Operation Plans due to the Budget Office.

May 20 A) Budget and Finance Committee receives briefing on 3rd Quarter Report;B) Budget and Finance Committee reviews Proposed Tentative Budget.

JUNE, 2020 TENTATIVE BUDGET

June 3 A) Adoption of Tentative Budget;B) 3rd Quarter Report submitted to Board of Trustees for approval.

June 12 CFO and Accounting Office update ending balance projections.

June 18 Deadline for submission of revised Dedicated Revenue for Final Budget.

JULY, 2020 REVISION TO REVENUE PROJECTIONS/ALLOCATIONS

July 6-10 Constituencies review of Budget status.

July 22 A) CFO and Accounting Office run 1st closing activities;B) Budget and Finance Committee to review Proposed Final Budget.

July 28 A) CFO and Accounting Office update ending balance projections;B) CFO and Accounting Office run 2nd closing activities.

July 31 Final year-end closing and establishment of actual ending balances.

AUGUST, 2020 FINAL BUDGET

August 24 - September 1 Publication budget available for public review.

SEPTEMBER, 2020 FINAL BUDGET/YEAR-END ANALYSIS

September 2* Public Hearing and adoption of Final Budget.

September 4 File Final Budget report with County and State agencies.Prepared 09/11/18

* Could be approved later depending on Board Meeting date.

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2020-2021 BUDGET OPERATION PLAN

GENERAL INSTRUCTIONS

The 2020-21 Budget Operation Plan is the mechanism through which each college and district administrative office identifies and evaluates the programs and resources necessary to operate during the upcoming fiscal year. The Budget Operation Plan will continue to include programs and services supported by categorical funding and the enterprise funds, which produce their own revenue. Instructions for the submission of plans for these programs are located in separate sections of this document. All budget preparation development for fiscal year 2020-21 will be processed and inputted through the Planning Budget Formulation (PBF) System. On March 2, 2020, the college PBF data files will be available to the ESC Budget Office for technical review. These data files will then be uploaded to the SAP system to establish the new fiscal year’s budget. I. SHARED GOVERNANCE IN THE BUDGET DEVELOPMENT PROCESS

Budget development at the college level involves a planning advisory committee that represents all college constituencies. The committee members advise the president of the needs and concerns of the groups that they represent. O.P. Form #21-1, Composition of Budget Advisory Committee, provides a vehicle for listing the membership of the committee.

II. INTEGRATION OF BUDGET WITH PLANNING

The Budget Operation Plan is an expression of the use of resources to meet short-range objectives and to move in the direction indicated by long-range plans. Each college and the Educational Services Center will develop and submit its realistic operation (financial) plan for the Unrestricted General Fund Programs.

For 2020-21, the president's letter of transmittal should describe the college planning direction, the status of the college master planning process, and the level of programs and services that will be provided by the Budget Operation Plan. In addition, if the operation plan exceeds the college allocation, the college is required to provide a list of prioritized budget reduction line items for budget review. This list must include, in priority order, specific accounts and amounts that may be reduced if necessary.

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A compilation of these letters, together with O.P. Form #21-2, Proposed Instructional Plan, and O.P. Form #21-3, Operational Plan Staffing—Unrestricted Programs, will define the colleges’ planning direction for the year and facilitate projections of performance, revenue, and future resource needs.

III. PLANNING ALLOCATION

The 2020-21 Preliminary Allocation will be developed based on the Governor’s State Budget Proposal as released on January 10, 2020 and in consultation with all District constituencies, using the District’s shared governance structures. Over the next few months, the Chancellor’s Cabinet and the District Budget Committee will review the State Budget impact on the District and will make recommendations on what the funding level will be for each college, centralized accounts, and the Educational Services Center. For reference, the 2019-20 Final Budget Allocation is included in this document as Appendix 7.

The proposed preliminary budget allocation will be available on February 6, 2020 for colleges to begin planning for the 2020-21 year. The preliminary allocation may include base revenue plus COLA and growth/restoration.

CATEGORIES OF FUNDS AVAILABLE FOR APPROPRIATION

Funds available for appropriation are categorized as follows:

A. General Revenue. Revenue arising from funded resident enrollment FTES, both

credit and noncredit; nonresident tuition; and apprenticeship FTES.

B. EPA Revenue. Revenue arising from the passage of Proposition 30, the Education Protection Act (EPA), on November 6, 2012. This measure provides funding for K-12, community colleges, and public safety, and guarantees solid, reliable funding while helping to balance the budget. It guarantees that new revenue will be sent directly to school districts to be used for classroom expenses, not administrative costs. This school funding cannot be suspended or withheld regardless of what happens with the state budget. This funding was slated to end on December 31, 2018, with the sales tax portion of the funding ending on December 31, 2016. On November 8, 2016, voters extended Proposition 30 for 12 additional years to 2030-31 through the passage of Proposition 55, the California Children's Educational and Health Care Protection Act. This measure extends the increased personal income tax rates for upper income earners, but does not extend the sales tax portion of Proposition 30.

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The restrictions attached to revenue generated from Proposition 55 will remain exactly the same as those attached to Proposition 30. The Proposition prohibits the expenditure of EPA funds for administrative costs, which include:

1. General Administration:

Districtwide administrative activities including governing board, chancellor, and district-level fiscal and personnel services

2. Campus Administration:

Activities concerned with directing and managing the operation of a particular campus.

3. Instructional Administration:

Activities for assisting instructional staff in planning, developing, and evaluating the process of learning experiences for students.

Funds can only be used in cost centers with functional areas (activity codes) in the instructional activity range:

0100 – 5900 and 6110

The EPA funds shall be budgeted in Fund 10106. No budget may be transferred from this fund to any other fund.

A community college district has sole authority to determine how EPA funds are spent in the colleges within its jurisdiction, provided that the appropriate governing board or body make these spending determinations in open session of a public meeting of the governing board and that they comply with the restrictions put in place by the State.

C. Dedicated Revenue. Revenue arising from locally-managed activities, identified with

individual colleges. These funds are allocated to the colleges that produce them. D. Other Income. Revenue arising from lottery receipts, interest income, and activities

not identified with individual colleges. E. Beginning Balances. Unspent revenues from the previous year’s operating balances

are returned to the locations where they were generated for reappropriation in the new fiscal year.

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IV. BUDGETING INSTRUCTION

A. SUMMER SESSION

2020-21 summer sessions are funded from each college’s unrestricted allocation. Each college will determine the appropriate size of its summer sessions. Resource requirements for the 2020 summer session weeks occurring after July 1, 2020 should be appropriated in Fund 10220. Colleges that will offer 2020 summer sessions prior to July 1, 2021 should appropriate funds in Fund 10221.

B. SPRING SEMESTER INSTRUCTION

Colleges must budget hourly rate instruction for both fall and spring semesters from their unrestricted allocations.

Colleges should set aside funds for spring hourly rate instruction in the following holding account: 10100-X4900A-132500 (where X = location). No position or employee can be budgeted in this account and no charges can be made against it. Prior to the beginning of the spring semester when hourly rate instruction requirements have been determined, funds should be transferred from the holding account to the appropriate instructional fund centers using the SAP online budget update system (Electronic Budget Transfer Authorization).

If EPA funds are used for instruction, please refer to Section III, Subsection B on pages 2 - 3 of the General Instructions.

C. WINTER INTERSESSION

Colleges offering a winter intersession should budget funds in Fund 10099.

D. NON-CREDIT INSTRUCTION

Colleges offering non-credit instruction must provide funds from the unrestricted allocation. These funds should be appropriated to Fund 10118.

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V. BUDGETING OF SALARIES, BENEFITS, AND UTILITIES

A. CERTIFICATED SALARIES

Budgeting of regular positions. For 2020-21, all filled certificated positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #21-4 should be completed.

Vacant positions. O.P. Form #21-5 should be completed to provide a list of funded vacant positions.

Hourly Instruction budget. Hourly instruction for fall, winter, spring, and summer should be fully funded.

B. CLASSIFIED POSITIONS

Budgeting of regular positions. For 2020-21, all filled classified positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #21-4 should be completed.

Vacant positions. O.P. Form #21-6 should be completed to provide a list of funded vacant position.

C. SALARY SAVINGS

Colleges may budget anticipated savings from unpaid leaves and terminations by reducing the budgets in the appropriate salary and benefit general ledger accounts. Such reductions should be based on the employee’s actual salary and benefits. In instances where specific employees cannot be identified, the budget may be decreased by the estimated amount of savings. O.P. Form #21-4 should be completed.

D. EMPLOYEE BENEFITS

Employee benefits should be fully funded to support all filled and vacant positions. In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current 2019-20 employee benefit rates may be applied.

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E. UTILITIES

Based on guidelines provided on page 18, colleges should appropriately fund all utility accounts.

VI. APPROPRIATION AT COMMITMENT ITEM (OBJECT) LEVEL

For Bookstore sales accounts only (commitment items 461000 through 469200 in Fund 80008), funding may EITHER be set up at the major general ledger account level (commitment item 460000) OR at the specific general ledger account level (such as 469200). Funding may NOT be set up at the major general ledger account level and specific general ledger account level at the same time.

VII. CATEGORICAL AND ENTERPRISE PROGRAMS

The Budget Operation Plan will continue to include programs and services supported by categorical funding and enterprise programs that produce their own income. Guidelines for the preparation and submission of plans for these programs are located in the color-coded sections of this document.

UNRESTRICTED PROGRAMS

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2020 - 2021 BUDGET OPERATION PLAN

BUDGET OPERATION PLAN PROCESS I. PLANNING BUDGET FORMULATION (PBF) SYSTEM Starting fiscal year 2016-17, the Planning Budget Formulation (PBF) system was used in

preparing the budget. The PBF system is web-based and integrated with the SAP system, and can be accessed through the District’s Portal. Locations will prepare their respective budgets using the PBF Budget Forms (Form IDs) provided by the ESC Budget Office.

There are six (6) types of Budget Forms in the PBF system. During the Budget Prep

process, however, only four Budget Forms will be used in preparing the college and ESC budgets for 2020-21. These Budget Forms are:

College General Operation Budget Form Educational Services Center Form Special Program Budget Form Revenue Form

The colleges will use the College General Operation Budget Form and Special Program Budget Form. The ESC departments will use the Educational Services Center Form and Special Program Budget Form. The Revenue Form will be used exclusively by the ESC Budget Office.

The preparation of the preliminary budget using the PBF system involves four phases:

A. Download of personnel and budget accounts data from the SAP system to create Form IDs for each location.

B. Modifications of personnel and budget accounts data using Budget Forms based on

preliminary allocations provided to each location. C. Approval of personnel and budget accounts data through the Stage Advance Process. D. Upload of personnel and budget accounts data to the SAP system to create

preliminary budget for each location.

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The Planning Budget Formulation (PBF) system contains data created from two main files: Personnel Expenditure Planning (PEP) and Budget Accounts (ACCOUNT). The first file, which is based on payroll data of regular employees, will populate the Personnel tab of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). Each employee record taken from this file is based on a valid Employee Cost Distribution in the SAP/HR system. Data on the PEP file has a dual purpose: one, to provide a complete record of a filled position; and two, to provide a projected annual cost for FTE employees and employee benefits. Salaries are annualized based on step advances, longevity, and applicable differentials. Missing vacant positions must be added by the location PEP administrator. All salaries and benefits are then automatically totaled to the appropriate general ledger accounts, forming the basis for payroll appropriations in the Budget Operation Plan.

The data taken from the Budget Accounts will populate the Non-Personnel and Other

Personnel Related Items (OPRI) tabs of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). The Non-Personnel data are taken from non-payroll accounts such as Supplies and Materials (GL 4xxxxx series), Other Operating Expenses and Services (GL 5xxxxx series), Equipment and Capital Outlay (GL 6xxxxx series), and Other Outgo (GL 7xxxxx series). The Other Personnel Related Items (OPRI) data are taken from non-regular salary accounts (Instructional Hourly, Non-Instructional Hourly, Unclassified, Sub/Relief, and Overtime accounts).

Of particular importance is the budgeting of salaries since they are the largest component

of the District’s expenditures. In order to maintain the integrity of the PBF system, adjustments to data of a regular employee and/or to an FTE positon must only be made through the PEP Maintenance tab. All adjustments made to the employee and position will be loaded into the Personnel tab of the expenditure Budget Forms.

The PBF system is designed to provide the following reports:

Accounts by Class Accounts by Cost Center/WBS Accounts by GL Budget vs. Actuals Dashboard College Budget Dashboard College General Operations Budget Review/Approval Stage Comparison Educational Services Center (ESC) Review/Approval Stage Comparison Employee by Class Employee by Funds Center Employee by GL

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Line Text Report Revenue Review/Approval Stage Comparison Special Program Review/Approval Stage Comparison

Note: Not all reports will be visible to all users. II. PREPARATION AND PLANNING At the beginning of budget preparation, personnel data will be available on the PBF

system where each location will be able to access and print through the SAP Portal. The data reflect the position/employee payroll information of regular employees for each location and include employee name, job code, differentials, and projected annualized salary and employee benefits.

When adding a new employee, use PA20 (Display HR Master Data screen) and PO13D

(Display Position screen) on SAP/HR system to review employee payroll data and cost distribution assignment, and work with a PEP administrator to add the employee.

A list of Form IDs will be sent to the locations to allow easy access to specific Budget

Forms. III. BUDGET OPERATION PLAN ADJUSTMENTS Once a preliminary budget is established after uploading PBF data to the SAP system,

the Electronic Budget Transfer Adjustment (eBTA) system will be available to colleges for making changes during the first open adjustment period (see Budget Development Calendar). The following is a list of valid funds and the types of adjustments available to colleges through the eBTA screen:

A. Valid fund access:

10009-10018, 10020, 10031-10035, 10043, 10046-10047, 10050, 10059, 10099-10130, 10135, 10140-10152, 10160, 10169, 10173, 10220-10221, 10401-10420, 10422-10451, 10453-10458, 10460-10479, 10486-10490, 10492-10499, 10501-10595, 10701-10799, 10801-10899, 10901-10997, 11400-11403, 17000-19389, 19400-19401, 20455-20456, 20460-20470, 20475-20491, 20493-20498, 20867-20869, 50111-50173, 50300-50309, 60006, 60036, 70007, 70804-78736, 80008-80035.

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B. Transfers within/between funds: 10033, 10043, 10046, 10047, 10099, 10100, 10118, 10120-10122, 10129, 10152, 10222-10221.

C. Transfers within/between commitment items: 100000-699998, 730000, 751000,

752000, 753000, and 790100. Certain restricted funds have restrictions on allowable activities and expenditures.

Therefore, colleges should refer to program requirements before transferring budgets between WBSs and general ledger accounts.

eBTAs that initiate income adjustment, financial aid program budget adjustment, transfers

between major funds, utilize the college-level reserves, Restricted Lottery (Prop 20), Block Grants, and adjustments to Employee Benefit accounts will be forwarded to the ESC Budget Office for review and approval.

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2020 - 2021 BUDGET OPERATION PLAN

SPECIAL REQUIREMENTS

I. DISTRICT ACCOUNT STRUCTURE

Fund, Fund Center (WBS and Cost Center), and Commitment Items used in preparing the Budget Operation Plan are those listed in the Chart of Accounts. Current codes may be accessed through the Chart of Accounts link on the District’s website (http://sap.laccd.edu). In adding or modifying data for employees, to maintain accuracy in salary accounts, refer to PA20 (Display HR Master Data screen) and PO13D (Display Position screen) on the SAP/HR system to review employee payroll data and cost distribution assignment at the start of budget preparation process. Information on new data fields EG, ESG, and PSA codes for employees are included in the Planning Budget Formulation (PBF) system (please see Appendix 9).

II. USE OF HOURLY INSTRUCTION COMMITMENT ITEM CODE

Hourly Instructor Budgets. Colleges should use commitment item code 131500 to budget hourly instructor funds for the fall semester. Use commitment item code 132500 to budget hourly instructor funds for the spring semester. Using these two commitment item codes will assist colleges in the preparation of O.P. Form #21-2, Proposed Instructional Plan.

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III. USE OF FUND CENTER

A. Instructional Fund Centers. To facilitate consistency, comparative analyses, and compliance with State reporting mandates, colleges are asked to budget instructional positions, both credit and non-credit, and other direct costs of instruction in the appropriate instructional fund center. Therefore, all instructional salary budgets must be assigned to a fund center with Functional Area 0100 through 5999 and 6110 for Learning Skills. All satellite and outreach activities should be budgeted using the instructional fund center codes in order to maintain consistency with State reporting. Each fund center has been assigned a specific State Accounting Code (Functional Area). Fund Centers are listed in the District’s Chart of Accounts document.

Note: In budgeting for instructional salary GL account series 11xxxx, 13xxxx, 22xxxx, and 24xxxx, use instructional fund centers. Do not use non-instructional fund centers. Non-instructional fund centers are with functional areas above 5999, except 6110 for Learning Skills.

B. Athletics. Colleges should carefully review their athletic program budgets to ensure

compliance with Title IX regulations on equitable program offerings and appropriate expenditures between Men’s and Women’s athletic fund centers. The Office of Diversity Programs has distributed a position paper and standardized reporting forms to assist colleges in addressing Title IX compliance issues in offering athletic sports that will provide equal opportunity to members of both sexes in benefits, services, and treatment. Please consult the Office of Diversity, Equity and Inclusion if there are any compliance questions.

In tracking expenditures for athletic team budgets by gender and team sport, refer to the following athletic fund center list for each college. Athletic team budgets should reflect both the appropriate cost center code (e.g., X1910A/B, Basketball – Women) and the appropriate commitment item code for all expenditures.

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The following fund centers are to be used for Athletics: C E H M P S T V W

Athletic Trainer E1670A/B H1670A M1670A P1670A/B S1670A W1670A

Athletics - Men C1710A/B M1710A/B V1710A/B

Athletics - Women C1730A M1730A/B V1730A/B

Badminton - M

Badminton - W C1830A E1830A/B

Baseball - M C1850A E1870A/B H1870A M1870A/B P1870A/B S1870B V1850A W1850A/B

Baseball - W E1880A/B

Basketball - M C1890A E1890A/B H1890A P1890A/B S1890A T1890A/B V1890A W1890A

Basketball - W C1910A E1910A/B H1910A P1910A/B S1910A T1910A/B V1910A W1910A

Cross Country - M C3250A E3240A/B H3250A T3250A/B V3250A W3250A

Cross Country - W C3270A H3270A M3271A S3270A/B T3270A/B V3270A W3270A

Football E4470A/B H4470A P4470A/B S4470A V4470A W4470A

Golf - M C4750A H4750A

Golf - W C4770A H4770A

Hockey - M W9501A

Hockey - W W9502A

Interschlstc Ath – M E5550A/B H5550A P5550A/B S5550A T5550A/B W5550A/B

Interschlstc Ath - W E5530A/B H5530A P5530A/B S5530A/B T5551A W5530A

Soccer - M C8030A E8030A/B H8030A M8030A/B

Soccer - W C8050A E8050A/B H8050A M8050A/B P8050A/B V8050A W8050A/B

Softball - M E8150A/B P8150A/B

Softball - W C8170A E8170A/B H8170A/B M8170A/B P8170A/B V8170A W8170A

Swimming - M P8710A/B T8710A/B V8710A

Swimming - W E8730A/B P8730A/B T8730A/B V8730A

Tennis - M C8930A P8930A/B

Tennis - W C8950A H8950A S8950A

Track & Field - M C9010A E9010A/B S9010A/B T9010A/B V9010A W9010A

Track & Field - W C9030A S9030A T9030A/B V9030A W9030A

Volleyball - M P9370A/B T9370A/B

Volleyball - W C9390A E9390A/B H9390A/B M9390A/B P9390A/B T9390A/B W9390A

Water Polo - M E9410A/B P9410A/B T9410A/B V9410A

Water Polo - W E9430A/B P9430A/B T9430A/B V9430A

Wrestling - M E9500A/B

Wrestling - W

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C. Foreign Student Services. All positions and support costs involved in recruitment of, or services to, foreign students studying under various visas should be budgeted in cost center X4510A/B.

D. Diversity Program. Funds for diversity program expenditures should be budgeted

under cost center X1250A/B.

E. Schedules and Catalogs, Recruitment Publications, and Mail-In Registration. In budgeting these costs, the following fund centers should be used:

Mail-In Registration X1210A/B Recruitment X8455A/B Schedules and Catalogs X2310A/B

F. Voice and Data Communications (for ESC only)

1. Network Communications, Fund 10059 (Districtwide), Fund Center Z0225B.

Telephone costs associated with voice communication are to be budgeted using this fund center. Costs for telephone service should be placed in commitment item code 550100 and telephone equipment rental should be placed in commitment item 565100.

2. Computer Operations, Fund 10101 (Exempt Costs), Fund Center D0222B. This

fund center is used for all other costs associated with the ESC Data Center. These costs were originally budgeted in centralized accounts (Fund 10059, Fund Centers Z0020B and Z0021B). However in 2008-09, as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to Educational Services Center.

G. President’s Community Relations Fund, Fund Center X2790A/B or X7410A/B.

Each college may budget a maximum of $25,000 in a fiscal year. Unlike in prior years, this account may not be increased from existing funds or ending balances.

H. Shared Governance, Fund Center X7970A/B. Use of this fund center is optional.

Colleges should note that use of this fund center for release time may require a change in assignment.

I. Civic Center Permits, Fund Center X2530A/B. Use this fund center for costs

associated with administering civic center permits. If civic center permits are administered through the Community Services program for the 6800 series (in legacy activity), then WBS 10010-X68xx should be used.

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J. Student-Right-To-Know, Fund 10100, Fund Center D0144A. The District has a

contract with the California Community Colleges Chancellor’s Office (CCCCO) to implement data collection and analysis procedures for compliance with the U.S. Department of Education under the Student-Right-To-Know Act. Colleges are no longer required to set up this amount. Cost of the contract was transferred to Educational Services Center under the Office of Educational Programs and Institutional Effectiveness.

IV. PERSONNEL BUDGETING TECHNICALITIES

A. Automated Employee Assignment Carryforward. In the SAP/HR system, cost distribution accounts are assigned to each employee/position. For further instructions on employee accounts/assignment, refer to personnel and payroll policy and procedures.

All locations must review employees on leave to fill other positions and budget for vacancies if necessary. For example, if an Office Assistant is on leave to fill a Secretary position, budget the Office Assistant salary account as a vacancy; if not, no salary will be budgeted under the Office Assistant account.

B. Bargaining Unit Representative. Colleges are responsible for budgeting the

bargaining unit representative position in the following account: 10100-X2610A-121100, A0755 or 10100-X2610A-141500, A0988. If the regular position of the bargaining unit representative is properly funded and if the Personnel Change Request (PCR) has been processed, the college can then transfer budget from the regular position to fund the bargaining unit representative position. If a replacement is hired, the college may receive funding for the replacement with proper documentation (eBTA and accompanying substitute sheet).

C. Academic Senate Officers. Colleges are responsible for funding and budgeting all

academic senate officer positions. The following account should be used: 10100-X1070A-121100, A0756.

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Funds are available in the Academic Senate centralized account for the activities of the District Academic Senate. The District Academic Senate President distributes these funds. Reimbursement for substitutes at hourly rate will be provided for faculty on release time to Academic Senate Officer assignments upon college request (eBTA) and approval by the District Academic Senate President. The college must provide the substitute name, employee number, total hours, and actual hourly rate.

D. Department Chairs and Department Vice Chairs. Supervisory assignments of all

department chairs and vice chairs whose duties are directly related to specific instructional activities, except library, counseling, and PACE, must be budgeted in the instructional cost centers. Directors or coordinators whose duties are not related to direct instructional activities, such as directors of EOPS and DSPS and their support staff, are not recorded in these activities but rather in the appropriate administrative and support activity to which their efforts are directed.

The Department Chair positions are assigned using two job codes: A0711 for non-teaching assignment and A0798 for teaching assignment. The A0711 non-teaching assignment is D basis and paid for 12 months using commitment item 123100. The A0798 teaching assignment is C basis and paid for 10 months using commitment item 113100. The capacity utilization for each assignment is based on the same fraction as its FTE, i.e. FTE of 0.2 has a capacity utilization of 20%.

The Department Vice Chair positions are assigned using job code A0721 and commitment item code 123100 as this is a non-teaching assignment. The assignment must be C basis and the capacity utilization is based on the same fraction as FTE, i.e. FTE of 0.2 has a capacity utilization of 20%.

E. Certificated Substitute Assignments. The following commitment item codes must

be budgeted for short-term certificated substitutes:

Instructors, Teaching 111600 Dept. Chairs, Teaching 113600 Instructors, Non-Teaching 121600 Administrators 122600 Dept. Chairs, Non-Teaching 123600 Dept. Vice Chairs, Non-Teaching 123600 Librarians 124600 Counselors 125600 Health 126600 Child Dev Teachers 127600

Commitment item 190100, cost center X4900A may be used to facilitate budgeting. However, it is preferable for reporting purposes that the correct instructional activities/disciplines are used. This commitment item is a holding account only; it should not be used for expenditures. This commitment item is appropriate, for example, for allocating budget for hourly instruction prior to a distribution by departmental activities.

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F. Collective Bargaining Contract Requirements. Refer to the current AFT Faculty Guild contract for details on the following subjects: 1. Coaches and Athletic Directors

Please refer to Human Resources Guide R-400 for detailed information such as assignments and stipends for Head Athletic Coach, Assistant Athletic Coach, Walk-On Athletic Coach, and Athletic Director.

All athletic coach assignments should be budgeted in one of the approved cost centers (see Special Requirements, Section III, Use of Fund Center, pages 12-13).

2. Faculty Overbase

The AFT Faculty Guild contract requires the District to augment college budgets to fund faculty overbase differentials. The faculty overbase differential was historically funded in District centralized accounts 10100-ZX043A. In 2008-09, as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to the colleges. In preparing the unrestricted budget allocation for 2020-21, colleges must set aside budget for their faculty overbase differentials. Please refer to the AFT Faculty Guild contract Appendix A, Section A.1.f. for updated differential rates.

3. Library and Nursing Department Chairs

Library and Nursing Department Chairs are paid on the D6/D7 basis in accordance with the AFT Faculty Guild contract.

G. Winter Intersession. Colleges budgeting for a winter intersession should allocate

budget in Fund 10099. Only hourly teaching job codes are to be budgeted, as winter intersession assignments are extra assignments only (see Personnel Guide 449). There are no monthly rate job code assignments authorized. Since assignments are designated as extra assignments, budgets should be established using commitment item 131700 only.

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1. Probationary/Tenured Faculty

a. Faculty assignments should be paid using the job code A0811.

b. In an approved load banking plan, no assignment and no pay is to be made. However, colleges must be mindful to budget for the year that faculty members on this plan will be paid. Colleges can use the Academic Affairs cost center to identify designated funds for faculty load banking, and should keep the account used for salary expenses separate from the one used for faculty load banking.

2. Temporary Faculty

a. Faculty assignment should be paid using the job code A0811. b. No load banking is allowed for temporary faculty.

V. UTILITIES ALLOCATION

Information obtained from the utilities companies serving the District indicates the following:

A. A two and one half percent (2.5%) increase is projected for 2020-21 budget year by

Southern California Edison Company. East, Southwest, and West (main campus) are serviced by Southern California Edison Company.

B. A five percent (5.0%) rate increase is projected for electricity and five percent (5.0%)

rate increase for water for locations covered by the Los Angeles Department of Water & Power. City, Harbor, Mission, Pierce, Trade-Tech, Valley, West (Airport) and the Educational Services Center are serviced by LADWP.

C. A three percent (3.0%) increase is projected for natural gas for locations covered by

Southern California Gas Company. All District locations, except the Educational Services Center, are serviced by the Southern California Gas Company. The Educational Services Center does not have natural gas services.

Please note that although some utility companies have provided anticipated rates for the next fiscal year, this does not preclude them from requesting and being granted authorization to further increase rates. Any change to their rates will be sent out as an addendum to replace the existing page in the Operation Plan Instructions.

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Beginning with 2018-19, selected utilities (as detailed below) need to be budgeted under Cost Center X9230A:

Utility GL Gas 550200 Water 550300 Electric 550400 Sewer 550500 Rubbish 550600 Utilities 550800 Sanitation 551100 Fuel Oil 551400

VI. COMMITMENT ITEMS 46XX00

Commitment item codes 460100 through 469900 are restricted for use in the Bookstore Fund 80008 only. They may not be used in Fund 10100 or other unrestricted programs.

VII. ADVERTISING EXPENSE

A. Commitment item code 587100 is the correct object for budgeting advertising expenses.

Newspaper, radio, and television advertising should be charged to commitment item 587100. Printing of advertising material that does not include any distribution costs may be charged to Printing, commitment item 453100.

If a direct mail service is used, the postage expense is to be budgeted and paid separately in the commitment item 552200 for postage. In this case, the college should request that a check be issued to the Postmaster and deposit it in the college bulk permit account. This avoids the confusion created when the Post Office refunds surplus deposits to the mailing service rather than to the District.

B. Legally-mandated advertisements are recorded in related accounts, not in the

Advertising Expense account. Advertisements for contract bids are recorded in Legal Expense, commitment item 571100, and those for bond issue elections are recorded in Election Expense, commitment item 572100.

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VIII. OTHER EXPENSE

The Other Expense commitment item 589000 is to be used only for items for which no specific object code exists. The funds budgeted under this object code should be described on O.P. Form #21-9, Summary of Other Expenses.

IX. MEMBERSHIPS

A. The Board of Trustees will authorize organizational memberships submitted by the colleges and ESC in their Budget Operation Plans before payment of fees can be processed. A list of all requested organizational memberships is included in the Final Budget. The list is authorized for that fiscal year once the Final Budget is adopted.

B. The request for membership in a new organization is approved by the College

President, Vice President of Administration, Educational Services Center Division Head, or Vice Chancellor. All new memberships are approved by the Vice Chancellor prior to submittal to the Board of Trustees.

C. Commitment item 583100 should be used to budget for organizational memberships.

Fund center may vary depending on type of membership. D. The request for membership in a new organization should include the following:

1. Full title of the organization 2. A description 3. Amount of annual dues 4. Complete budget account 5. Membership address and telephone number

E. The description of an organization should provide the following:

1. Demonstrate how the organization meets the criteria for the “promotion and advancement of public and private education”;

2. Show how membership in the organization would be beneficial to the District; 3. List services offered by the organization (e.g., workshops, publication of a journal).

F. The District can subscribe to institutional memberships only and cannot pay for

individual memberships in an organization. All mandatory memberships are to be funded.

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G. On O.P. Form #21-7, complete the required information for the new organizational membership requested for 2020-21 (one organization per form).

H. On O.P. Form #21-8, list all organizations in which memberships are requested for

2020-21. Include both new and continuing memberships. REQUEST FOR NEW MEMBERSHIP FORM, O.P. FORM #21-7, INSTRUCTIONS A. Consult the 2019-20 Master List of Organizational Memberships, Appendix 4. If the

organization has not been previously approved by the Board, complete one form for each new membership.

B. Title: Enter the full title of the organization; do not use abbreviations. C. Address: Enter the complete mailing address. D. Phone #: Enter the current phone number. E. Institutional Dues: Enter the total annual institutional dues. F. Account #: Enter the fund, fund center, and commitment item of the membership

budget. G. Description: Describe the purpose and the necessity of the organizational

membership. Emphasize how the District will benefit from membership in this organization.

ORGANIZATIONAL MEMBERSHIP SUMMARY FORM, O.P. FORM #21-8, INSTRUCTIONS

A. Account: Enter the fund, fund center, and commitment item for each membership

budgeted for 2020-21. B. Membership Title: Enter the full title of the organization; do not use abbreviations. C. Status: If the membership is on the Master List of Organizational Memberships, enter

“Continuing.” If the membership is not on the Master List of Organizational Memberships, enter “New.”

D. Amount: Enter the amount budgeted for each membership.

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MANDATORY MEMBERSHIPS

The following mandatory memberships (A, B, and C) are now budgeted for in the Districtwide Accounts. The membership to the California Community College Athletic Association (CCCAA) is to be included and budgeted at each college during the budget preparation process.

A. Accrediting Commission for Community and Junior Colleges (ACCJC)

Annual Fee (All Candidates and Accredited Institutions):

Total Unduplicated Headcount (based on Fall 2019 enrollment)

Enrollment Fee Enrollment Fee Under 500 $9,212 Under 20,000 $35,314 Under 1,000 $12,282 Under 25,000 $38,386 Under 2,500 $15,354 Under 30,000 $41,456 Under 5,000 $18,427 Under 40,000 $46,061 Under 10,000 $26,105 Over 40,000 $57,141 Under 15,000 $30,707 Multi-unit institutions pay a base in annual dues (total unduplicated headcount), plus one-half of the base annual dues for each branch campus which is separately listed in the Accrediting Commission for Community and Junior Colleges, Western Association of Schools and Colleges (ACCJC, WASC) Directory.

*Fall 2019 total unduplicated headcount

Evaluation Service Charges:

Standard Evaluation Service Charge for Initial Accreditation or Periodic Review with a Comprehensive Visit. 1. Actual expenses of visit 2. 15% of actual expenses of site visit to cover ACCJC administrative costs 3. $3,000 deposit against expenses of site visit

Special Visits and Follow-up Visits 1. Actual expenses of site visit 2. 15% of actual expenses of site visit to cover ACCJC administrative costs

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Eligibility Review Charges:

The charge for the review of application materials to determine eligibility for candidacy status is $2,500 for public institutions.

Candidacy and/or Initial Accreditation Charges: Once eligibility is granted, institutions must undergo candidacy review. Once candidacy is awarded, institutions must apply for either initial accreditation or an extension of candidacy status within two years. Charges are as follows:

Candidacy and initial accreditation application fee $ 5,500 Reapplication following denial within two years $ 1,650 Reapplication following denial after two years $ 2,750 Actual expenses of site visit TBD 15% of actual expenses of site visit to cover TBD ACCJC administrative costs

Substantive Change Charges: A substantive change may include a single program, new location, or other change. A certificate and degree within the same program may be submitted as a single change. Any changes related to the implementation of distance education can include multiple programs within a single request. Charges are as follows:

Request for Substantive Change $ 1,500 Actual expenses of site visit TBD 15% of actual expenses of site visit to cover TBD ACCJC administrative costs

Additional Substantive Change Activities:

Change of ownership or control (standard) $ 5,000 Change of ownership or control (complex) $ 10,000 Change of ownership or control (highly complex) $ 15,000 Actual expense of site visits TBD 15% of actual expenses of site visits to cover TBD

ACCJC administrative costs

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Appeal of Adverse Action: Adverse action refers to the denial, withdrawal, suspension, revocation, or termination of accreditation or any other comparable accrediting action an agency may take against an institution or program. Charges are as follows:

Filing of the appeal $ 5,000 Deposit against expenses $ 7,500

B. American Association of Community Colleges (AACC)

A rate, to be determined by the State Chancellor’s Office, will be charged to the District and allocated to each college.

C. Community College League of California (CCLC)

The CCLC charges a $800 flat fee for each college plus 0.000325 times the District’s state general apportionment, local property tax revenue, and student enrollment fees up to $60 million for the preceding fiscal year (as reported in the Chancellor’s Office Fiscal Data Abstract) and 0.000175 times the District’s state general apportionment, local property tax revenue, and student enrollment fees in excess of $60 million. The charge per college is $800 plus a prorated amount of the District levy according to the current expense of education for each college.

D. California Community College Athletic Association (CCCAA)

The CCCAA charges a flat fee for each college plus an additional amount per CCCAA sport.

An estimated cost of dues will be sent to each college. Colleges will be required to budget for the subscription fees.

X. EQUIPMENT

The commitment items 640100 for equipment expense, 642300 for low value asset equipment, and 652000 for equipment lease purchase should be used. Equipment is classified as a low value asset and charged to commitment item 642300 if the per-unit acquisition cost is less than $5,000. Commitment item 640100 should be used if the cost is equal to or greater than $5,000. The commitment items for equipment rental are 563100 for printing and reprographics equipment, 563500 for miscellaneous rental, and

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565100 for other equipment. When planning new equipment purchases, consider any associated costs of supporting the new equipment such as transportation, installation, furnishing, and maintenance.

All furniture, fixture, and equipment type items greater than $250 are required to be tagged and tracked in SAP. The asset capitalization threshold is a per-unit acquisition cost of at least $5,000 and an estimated life of at least one year. All capitalized equipment are depreciated over the life of the asset.

All procedures and practices for the purchase of new equipment established by funding agencies should be followed (e.g., prior agency authorization, equipment identification, etc.). Equipment lists do not have to be submitted for establishing equipment appropriations.

A. Criteria for Distinguishing Between Supplies and Equipment

Whether an item should be classified as equipment or as supplies is determined on the basis of the length of time the item is serviceable and on its contribution to the value of the District. For example, supplies are constantly being consumed and replaced without increasing the value of the physical properties of the district. Equipment has relatively permanent value, and its purchase increases the value of the physical assets of the District. To determine which category of expenditure an item belongs, answer the questions listed below: 1. Does the item lose its original shape and appearance with use? 2. Is it consumable, with the normal service life of less than one year? 3. Is it easily broken, damaged, or lost in normal use? 4. Is it usually more feasible to replace it with an entirely new unit than to repair it? 5. Is it an inexpensive item? Does the small unit cost make it inadvisable to inventory

the item?

If the answer to one of the above five questions is yes, the item should be classified as a supply item, and the expenditure should be recorded under commitment item 4xxx00. If all answers are no, the item should be classified as equipment under commitment item 64xx00.

B. Computer Software Programs. Software programs are generally classified as

equipment, unless the answer to one or more of the above questions is yes.

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C. Hard Drives. Computer hard drives are classified as equipment.

D. Discs, Flash Drives, Memory Cards. These items are generally classified as supply items.

XI. TRANSFER CENTERS

Colleges are required by the State to provide transfer centers to assist students in transferring to four-year institutions. Funding for the center is from the college’s unrestricted allocation. Cost Center X9070A/B should be used to identify these costs.

XII. DEDICATED REVENUE

Dedicated revenue is income generated from locally-managed activities identified with individual locations. College should review current and prior year financial reports and activities in order to make realistic projections for the applicable dedicated revenue categories and amounts. Colleges that need to revise dedicated revenue projections for the Final Budget should complete O.P. Form #21-13 by June 18, 2020 as indicated in the Budget Development Calendar.

A. Enrollment Fee Administration (2%). This amount is calculated by the Budget Office

based on projected enrollment fee collections. B. Contract Education. For colleges projecting contract education revenue (Fund

10117), the following guidelines should be observed:

1. Contract education is part of the unrestricted allocation. 2. Excess income (actual income received less expenditures) will be calculated as

part of the unrestricted ending balance. The college may appropriate this revenue, if available, for any unrestricted priorities.

3. Use only SFP job codes for salary budgets in contract education programs. 4. Employee benefits are budgeted in commitment item 392000. 5. Do not budget anticipated excess income. 6. Any program deficit will be covered by the college operating budget at the end of

the fiscal year.

C. Foreign Student Application Fees. The foreign student application fee adopted by the Board of Trustees is $50.

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D. Nonresident Capital Outlay Fees. The nonresident capital outlay fees are no longer part of dedicated revenue starting fiscal year 2016-17. Because the use of these funds is restricted to capital outlay, maintenance, and equipment only, Fund 10020, a restricted general fund, was established to account for income and expenditures. Fund 10119, an unrestricted general fund, should no longer be used.

E. SEVIS Fees. Any SEVIS fees collected are treated as part of the college’s dedicated

revenues since they have become permanent fees. The college should use the appropriate income account in reporting the fees collected to the ESC Accounting Office for posting. Status of the total SEVIS fees collected are included in the Dedicated Revenue Status Report provided monthly to the colleges by the ESC Budget Office.

In compliance with the Communication No. ISD2 approved by the Board of Trustees on June 27, 2007, SEVIS fees collected should be used to cover expenses related to meeting the more rigorous and detailed tracking and monitoring procedures and costs of services associated with processing international and foreign students only.

XIII. BUDGET OPERATION PLAN ACTIVITY INCLUSIONS

The following list of items in the previous sections is provided as an aid in completing the PBF Budget Forms and the Budget Operation Plan. Although it is not a complete list, it summarizes some of the operation plan activities. All locations should review this checklist both before completion of the PBF files in March and submission of the Budget Operation Plan document in May.

A. Intrafund transfers for matching requirements of restricted programs included in PBF,

and complete O.P. Form #21-11 and/or O.P. Form 21-12 1. For DSPS, place matching funds in 10100-XxxxxA-739900 2. For any non-DSPS SFPs, place matching funds in 10100-X6178A-739900 3. For colleges that opted for contingency matching for the Federal Work Study

(FWS) program (10456), place matching funds in 10100-X43xxA-790100. B. Athletic championship travel. C. Interfund transfer for projected Cafeteria or Bookstore deficit and Child Development

Center subsidy (10100-XxxxxA-73x000) (O.P. Form #21-10). D. PACE media center contribution (X6910A/B). E. President’s Community Relations Fund with annual budget maximum of $25,000

(X2790A/B or X2740A/B). F. Collective bargaining representative account (10100-X2610A-121100, A0755-D7). G. Academic senate officers account (10100-X1070A-121100, A0754-B7/C7/D7).

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H. Mandatory memberships. I. Transfer Center (X9070A/B). J. Special program budgets based on dedicated revenue projections: Farm (10031),

Swap Meet (10032), Contract Education (10117), and Journalism (10140). K. Mainframe computer services costs: supplies, data lines, maintenance, etc. L. Summer sessions: summer 2020 (10220), summer 2021 (10221). M. Hourly instruction: fall semester (10100-XxxxxA-131500), spring semester (10100-

XxxxxA-132500). N. Non-credit program (10118). O. Winter intersession (10099). P. Fund all filled certificated positions (use O.P. Form #21-4 Salary Appropriations

Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #21-5 Vacant Funded Certificated Positions).

Q. Fund all filled classified positions (use O.P. Form #21-4 Salary Appropriations Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #21-6 Vacant Funded Classified Positions).

R. For non-FTE instructional salaries and non-salary budgets, holding accounts (790100) can be established until distribution by department can be made. Distribution should be made prior to May 1, 2020, in time for Board authorization to encumber funds for start of the fiscal year and prior to closeout adjustment date for Tentative Budget.

S. All regular and hourly certificated and classified positions are to be fully funded. T. Employee benefits are to be fully funded. U. All utilities accounts are to be adequately funded. V. All other non-salary items are to be budgeted in appropriate fund centers, or in a

holding account to be distributed by May 1, 2020. XIV. OPERATION PLAN FORMS CHECKLIST (APPENDIX 2)

An Operation Plan Forms Checklist, O.P. Form #21-14 is included in the Op Plan Instructions to ensure that all appropriate Op Plan forms are accounted for. Please check the list against the college’s Budget Operation Plan documents, and submit the checked list with all documents. The Budget Office will verify that all documents have been received and notify the colleges if any are missing.

Please denote on the Checklist any forms submitted by the college that are not already listed so that they will be reviewed and included in the Budget Operation Plan Analysis by the Budget Office.

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2020-2021 BUDGET OPERATION PLAN

BUDGET OPERATION PLAN DOCUMENTS

Listed below are the documents that comprise the Budget Operation Plan. A brief description of each document is provided. Forms requiring manual completion by each location are identified by O.P. Form #21-x. These forms should be included with each color-coded section as appropriate: white for all unrestricted funds, blue for Community Services fund, etc. (see next section: SUBMISSION OF BUDGET OPERATION PLAN). I. Budget Reports for Unrestricted and Restricted Programs.

New-year budget reports are available through the Planning Budget Formulation (PBF) system. The following reports will be available to users: (Note: Not all reports will be visible to all users.)

A. Accounts by Cost Center/WBS* B. Accounts by GL* C. Budget Allocation Report* D. College General Operations Budget Review/Approval Stage Comparison E. Educational Services Center (ESC) Review/Approval Stage Comparison F. Employees by Funds Center* G. Employees by GL* H. Revenue Review/Approval Stage Comparison I. Special Program Review/Approval Stage Comparison J. Accounts by Class K. Employees by Class* L. Budget vs. Actuals Dashboard M. College Budget Dashboard N. Line Text Report

The reports marked with an asterisk (*) will need to be included in the college’s Budget Operation Plan.

II. COMPOSITION OF BUDGET ADVISORY COMMITTEE, O.P. Form #21-1

Identify members and constituency of the college’s budget committee.

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III. PROPOSED INSTRUCTIONAL PLAN, O.P. Form #21-2 Complete the form for each term in the academic year. Provide all instructor FTEs and Hourly-Instructor hours for each term. Budget should equal projected costs of all instructor salaries.

IV. OPERATIONAL PLAN STAFFING - UNRESTRICTED PROGRAMS, O.P. Form #21-3

Total all FTEs by category for all unrestricted funds. Include all budgeted FTEs in each fund listed on the form.

V. SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES,

O.P. Form #21-4 Lists employees for whom full or partial salaries are not budgeted due to a known vacancy or unpaid leave. Refer to the instructions on the back of form.

VI. VACANT FUNDED CERTIFICATED POSITIONS, O.P. Form #21-5

Identify certificated positions and accounts in which funds are provided for vacant positions.

VII. VACANT FUNDED CLASSIFIED POSITIONS, O.P. Form #21-6

Identify classified positions and accounts in which funds are provided for vacant positions. Colleges should indicate whether any position was previously filled or is newly requested.

VIII. REQUEST FOR NEW MEMBERSHIP, O.P. Form #21-7

Identify and describe each organizational membership that has not been authorized by the Board of Trustees. New memberships identified will be taken to Board with the Tentative and Final Budgets for approval.

IX. ORGANIZATIONAL MEMBERSHIP SUMMARY (BOTH NEW AND CONTINUING),

O.P. Form #21-8 Summarize all appropriate account information, titles, status, and amounts for all organizational memberships, both new and continuing, in which 2020-21 membership is desired and for which budget is provided.

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X. SUMMARY OF OTHER EXPENSES (ALL 589000 COMMITMENT ITEMS), O.P. Form #21-9 List all 589000 commitment items. Identify the amount and nature of appropriations for expenses not qualified under any other commitment item code.

XI. INTERFUND TRANSFER, O.P. Form #21-10

Indicate the amount of unrestricted funds designated for additional support to the Child Development Center, Cafeteria, or other fund, in excess of the allocation to the fund. Use the designated accounts for transfer.

XII. FUND 1 INTRAFUND TRANSFERS FOR MATCH REQUIREMENTS AND

ADDITIONAL SUPPORT FOR RESTRICTED (SFP) PROGRAMS, O.P. Form #21-11 Indicate the amount of unrestricted funds designated for match requirements or additional support to restricted programs, e.g. DSPS and Parking, in excess of the program allocation or income. Only matching and additional support funds reserved for restricted programs included in PBF should be listed on this form.

XIII. FUND 1 INTRAFUND TRANSFERS FOR UNRESTRICTED FUNDS WITHIN OR

BETWEEN LOCATIONS, O.P. Form #21-12 Indicate the amount of transfers from one Fund 1 unrestricted fund to another Fund 1 unrestricted fund.

XIV. DEDICATED REVENUE PROJECTIONS, O.P. Form #21-13 List projections for revenues arising from locally-managed activities that are identified with individual locations. All projected amounts listed on this form support unrestricted appropriations.

XV. BUDGET OPERATION PLAN FORMS CHECKLIST, O.P. Form #21-14

Use this form to verify that all documents, forms, and reports have been prepared and included for submission for the college’s 2020-21 Budget Operation Plan. Include a copy of this checklist with all documents.

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XVI. TRANSMITTAL LETTER FROM PRESIDENT The Budget Operation Plan must have a transmittal letter from the President addressed to the Chancellor. This letter should describe the college planning directions, the status of the college master planning process and the level of programs and services that will be provided by the Budget Operation Plan.

XVII. EXECUTIVE SUMMARY (Optional)

The Executive Summary (or Report) is optional and can accompany after the President’s Transmittal letter. Colleges can use this section to provide an overview to their budget planning and/or to add other budget reports/information that are not required in the report.

I.

UNRESTRICTED COMMUNITY NONRES STUDENT CHILDPROGRAMS* SERVICES CAP OUTLAY PARKING HLTH SVCS CAFETERIA DEVEL CTR BOOKSTORE

COLLEGE (WHITE) (BLUE) (GREEN) (BUFF) (SALMON) (BLUE) (GREEN) (BUFF)

CITY 10033 10099 10100 10010 10020 10145 10135 70007 8000810106 10117 1014010220 10221

EAST 10099 10100 10104 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10121 10122 10130 10140 10220 10221

HARBOR 10033 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10220 10221

MISSION 10099 10100 10106 10010 10020 10145 10135 60006 70007 8000810114* 10117 10118 10220 10221

PIERCE 10031 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 1014010220 10221

SOUTHWEST10099 10100 10106 10010 10020 10145 10135 70007 8000810117 10118 1021810220 10221

TRADE 10043 10099 10100 10010 10020 10145 10135 60006 70007 8000810106 10117 10118 10152 10220 10221

VALLEY 10099 10100 10106 10010 10020 10145 10135 60006 70007 8000810117 10118 1014010160* 10220 10221

WEST 10099 10100 10106 10010 10020 10145 10135 70007 8000810117 10220 10221

ESC 10009 10100 10101 8000810106 10113 10151

MAJOR SECTIONS OF BUDGET OPERATION PLAN

SUBMISSION OF BUDGET OPERATION PLAN

2020-2021 BUDGET OPERATION PLAN

The programs included in the Budget Operation Plan are listed below for each location, if applicable, and are color-coded (in parentheses) as indicated:

BOARD MANDATED FUNDS

* Based on programs on current database; funds 10114 and 10160 included in Centralized Accounts will be keyed by the ESC Budget Office.

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ADULT ED BFAP- CalWORKs- EOPS-BLK GRANT SFAA CC/NON-CC TANF DSPS** EOPS CARE

COLLEGE (SALMON) (BLUE) (GREEN) (GREEN) (BUFF) (SALMON) (BLUE)

CITY 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

EAST 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

HARBOR 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

MISSION 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

PIERCE 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

SOUTHWEST 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

TRADE 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

VALLEY 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

WEST 10461 10417 10444/10450 10445 10420 10489/20489 10867/20867

ESC 10461 10417 10444/10450 10420

EOPS- FOSTER & STRONG STUDENTNEXTUP KINSHIP CR WORKFORCE E & A

COLLEGE (GREEN) (BUFF) (SALMON) (BLUE)

CITY 10403/20403 10423 10500 11401

EAST 10403/20403 10423 10500 11401

HARBOR 10403/20403 10423 10500 11401

MISSION 10403/20403 10423 10500 11401

PIERCE 10403/20403 10423 10500 11401

SOUTHWEST 10403/20403 10423 10500 11401

TRADE 10403/20403 10423 10500 11401

VALLEY 10403/20403 10423 10500 11401

WEST 10403/20403 10423 10500 11401

ESC 10423 11401

CATEGORICAL FUNDS

CATEGORICAL FUNDS (CONTINUED)

* Based on programs on current database.** Starting FY 2017-18, rotating funds will be used for DSPS. Fund 10420 will be used for FY 2020-21.

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II. FORMAT FOR SUBMISSION OF BUDGET OPERATION PLAN The sections of the Budget Operation Plan should be color-coded and arranged in

sequence from unrestricted funds, to enterprise funds, which consist of Community Services, Nonresident Capital Outlay, Parking, Student Health Services, Cafeteria, Child Development Center, and Bookstore, and to restricted categorical funds, which consist of AEBG, BFAP-SFAA, CalWORKs and TANF, DSPS, EOPS, EOPS-CARE, EOPS-NEXTUP, FKCE, Strong Workforce, and Student Equity and Achievement.

A. Composition of Budget Advisory Committee, O.P. Form #21-1. B. Proposed Instructional Plan, O.P. Form #21-2. C. Operation Plan Staffing - Unrestricted Programs, O.P. Form #21-3. D. Salary Appropriation Reduced for Known Vacancies and Leaves, O.P. Form #21-4. E. Vacant Funded Certificated Positions, O.P. Form #21-5. F. Vacant Funded Classified Positions, O.P. Form #21-6. G. Request for New Membership, O.P. Form #21-7. H. Organizational Membership Summary (Both New and Continuing), O.P. Form #21-8. I. Summary of Other Expenses (Commitment Item 589000), O.P. Form #21-9. J. Interfund Transfers, O.P. Form #21-10. K. Fund 1 Intrafund Transfers for Match Requirements and Additional Support for

Restricted (SFP) Programs, O.P. Form #21-11. L. Fund 1 Intrafund Transfers for Unrestricted Programs within or between Locations,

O.P. Form #21-12. M. Dedicated Revenue Projections, O.P. Form #21-13. N. Budget Operation Plan Forms Checklist, O.P. Form #21-14.

III. COPIES OF THE BUDGET OPERATION PLAN Three spiral-bound sets of the college’s Budget Operation Plan are to be submitted to the

ESC Budget Office. Two copies will be forwarded to the Chancellor and the Vice Chancellor from the ESC Budget Office for budget planning analysis for each college.

IV. ADDITIONS OR MODIFICATIONS TO BUDGET OPERATION PLAN INSTRUCTIONS Changes in the instructions will be provided to each location through transmittal of the

form “Budget Operation Plan Instructions Addendum”.

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V. SUBMISSION DEADLINE PBF data files are to be completed, stage advanced by the College Vice Presidents of

Administration and designated ESC approver, and ready to be received by the Budget Office on Friday, February 28, 2020. Submission of the Budget Operation Plan is due on Friday, May 15, 2020.

VI. DISTRICT OFFICE RESOURCES Budget Allocation & Policy Ms. Deborah La Teer, ext. 2085 General Budget Instructions Ms. Asha Omar, ext. 2105 Ms. Jiazi Gong, ext. 2111 Memberships Mr. Tom Anderson, ext. 2109 Student Health Services Mr. Jose Mendoza, ext. 2163 Certificated Personnel Ms. Mercedes Gutierrez, ext. 2227 Ms. Shawn Tramel, ext. 2281 Classified Personnel Ms. Ute Severa, ext. 2268 Bookstore, Cafeteria, Community Services, Mr. Daniel Friedman, ext. 2213 Parking, and Child Development Programs Economic and Workforce Development Dr. Ryan Cornner, ext. 2134 Student Equity and Achievement Program Dr. Ryan Cornner, ext. 2134 Financial Aid Mr. Steven Giorgi, ext. 2432

ENTERPRISE FUNDS

COMMUNITY SERVICES

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2020 - 2021 BUDGET OPERATION PLAN

COMMUNITY SERVICES PROGRAM I. INTRODUCTION

The Community Services Program is a college-based community outreach program. The goal for the Community Services Program at each college is to be self-supporting. Therefore, any net profit will be returned to the college program.

The Community Services fund code is 10010.

II. GUIDELINES

A. Budget Allocation

Each college will project its own Community Services income as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income. The income projection should be submitted on Form CS-1 so that the Budget Office can establish income accounts. New income does not include ending balances from prior years.

Do not include ending balances in your total income projections. The Budget Office will increase your budget with actual ending balances after the current year is closed. If you earn income from other sources besides classes, please indicate these sources on Form CS-1 with projected amounts, a description of the source, and an activity code so that appropriate income accounts can be established.

B. Activity Codes

Only WBS accounts in the 6800 series can be used in the Community Services program.

Activity WBS

1. Civic Centers 10010-X6810 2. Recreation 10010-X6820 3. Classes 10010-X6830 4. Cultural Events 10010-X6840 5. Program Development 10010-X6860

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6. Refunds 10010-X6870 7. Satellite Operations 10010-X6880 8. Administrative Expenses 10010-X6890

The only exception to this is the Unallocated account: 10010-X7101.

C. Personnel Summary

Form CS-2 should be completed to assist in determining personnel costs of the program. On this form, list all classified employees and vacant positions. The salary total indicated should agree with the total of regular salaries (commitment items 1xx100 and 2xx100) on the PBF Special Program Budget Form Personnel tab. As a program management tool, Fund Center codes can be used to distinguish staff costs that are directly associated with class and event offerings from those that are indirectly associated. Indirectly associated costs are the costs of staff who serve as office-clerical and administrative support. These indirect costs should be budgeted in WBS 10010-X6890. Directly associated costs are the costs of personnel who actually conduct classes and events, either as instructors or as event supervisors. These costs should be segregated and budgeted in the appropriate activities as listed above or in the Chart of Accounts. In the context of Community Services, “instructional” or “teaching” costs should always include staff costs directly associated with classes and events.

D. Budget/Expenditure Resources

To assist the Community Services program manager in developing budgets within the allocation, a number of resources and references are available. A basic reference is the District’s Chart of Accounts, available on the District website (http://sap.laccd.edu), where a list of the District’s account numbers and descriptions is available.

The Personnel Expenditure Planning (PEP) Report is available through the Administrative Services Office. This report details projected regular salaries. Additional reports can be generated from the Planning Budget Formulation (PBF) system. In developing and reviewing your 2020-21 budget, the following reports are available for use:

Accounts by Cost Center/WBS Accounts by GL Budget Allocation Report Employees by Funds Center

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Employees by GL Employees by Class

These reports will assist in preparing your budget for keying into the PBF system.

Current expenditure information may be obtained from a variety of sources. The Financial Status Report (on ZLAC report tree) may be accessed through the SAP system.

F. Employee Benefits

Employee Benefits are to be budgeted in account 10010-X68xx-395000. In PBF, benefits for regular positions will be calculated by the system. The rates shown below may be applied for non-regular positions.

Certificated positions

Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 18.55% Extra Assignment/Summer/Winter (1xx700) 18.55% STRS – Cash Balance 4.00%

Classified positions

Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45%

Unclassified positions

Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00%

Please note that the actual statutory and Board-paid benefit costs will be charged to account 10010-X68xx-395000 each pay period.

G. Administrative Support Costs for Utilities and Custodial Maintenance

Each Community Services Program Manager, along with the college administration, should establish the amount of administrative support required for recouping college support costs of utility and custodial maintenance. Commitment item code 589500 should be used for budgeting this cost. An equal negative amount should be set up in account: 10100-XxxxxA-589710 to offset the cost to the unrestricted budget.

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H. As part of the program budget development, the college should review past expenditures and future requirements in determining adequate funding for the production and distribution of the Community Services class schedules.

I. Profit and Loss

The Community Services Program must be self-supporting; prolonged losses will result in the discontinuation of Community Services at the college. Commitment item codes 799100 and 799110 have been established to balance appropriations with projected budgeted income. If a college plans for a profit (positive), budget the amount in account 10010-X6890-799100. If a college plans for a loss (negative), budget the amount in account 10010-X6890-799110. If a loss is projected, the college must also budget an equal amount in an interfund transfer account in Fund 80008. O.P. Form #21-10, Interfund Transfers should be completed. The Budget Office will establish the interfund transfer.

III. BUDGET OPERATION PLAN DOCUMENTS

For the Community Services Budget Operation Plan, the following forms should be submitted:

A. Proposed Income Projection, Form CS-1

Use this form to project 2020-21 income. Include the historical actual data that has been provided by the ESC Budget Office to the Vice President of Administrative Services. List other types of income generated.

B. Personnel Summary, Form CS-2

List the personnel costs for regular employees and vacancies. PBF report Employees by Fund Center for commitment items 1xx100 and 2xx100 may substitute this form.

C. Community Services Budget Summary, Form CS-3

Summarize instruction and non-instruction costs by major categories, such as salaries, employee benefits, and supplies. The Instruction Costs summary is for WBS 10010-X6830 only. All other WBS account costs (excluding 10010-X6830) should be included on the Non-instruction summary.

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Summary of Other Expenses, O.P. Form #21-9Identify the amount and nature of the appropriations under commitment item 589000,Other Expense. Discount fees (averages 2.5% of credit card receipts) charged by City

National Bank for the processing of credit card sales, should be included.

Request for New Membership, O.P. Form #21-7 and Organizational MembershipSummary, O.P. Form #21-8Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages 20-21 forrequesting organizational memberships. Note, that if the requested item is not on theApproved List of Organizational Memberships included in Appendix 4, it will benecessary to complete the Request for New Membership form. If the requestedorganizational membership is already on the Approved list, only the OrganizationalMembership Summary, O.P. Form #21-8, should be completed.

Op Plan Forms Checklist, O.P. Form #21-14

Complete the Fund 10010 section of the Op Plan Forms Checklist in Appendix 2

Forms in the Budget Operation Plan Instructions.

All Community Services Budget Operation Plan documents should be submitted on blue paper.

FORM CS-1

PROPOSED COMMUNITY SERVICES INCOME PROJECTION

2020 - 2021

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2018-19 ACTUAL INCOME

II. 2019-20 ACTUAL YEAR-TO-DATE INCOMEAS OF 12/31/19

+ 2019-20 PROJECTED INCOME FORREMAINDER OF YEAR

= 2019-20 ANNUAL PROJECTED INCOME

III. 2020-21 PROJECTED INCOME(Itemize with dollars and description if more than one type of income;if not, only one income account will be set up)

Type of Income Projected Income

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FORM CS-2

PERSONNEL SUMMARY

(You may substitute the EMPLOYEES BY FUND CENTER reportfrom the PBF System for commitment items 1xx100 and 2xx100)

Position Job FTE/ Employee's Employee SalaryTitle Code Hours Last Name, First Name Number Budgeted

TOTAL BUDGETED SALARIES (should agree with the PBF Report)

List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identifythe employee occupying the position and the salary that is budgeted in the Budget Operation Plan; otherwise,indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at anestimated salary rate.

Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personnel tabin PBF , and with the total of actual salary appropriations in the Budget Operation Plan.

Shift EG ESG PSA

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FORM CS-3

BUDGET SUMMARY2020-2021

ALLOCATION % OF TOTALEXPENSE CATEGORY BUDGET BUDGET

$ %

A. Non-Instruction Costs:(All WBS accounts, excluding 10010-X6830)

1. Salaries (comm items 1xx100, 2xx100)2. Employee Benefits (comm item 395000)3. Supplies (comm items 4xxx00)4. Other Expense (comm items 5xxx00)5. Capital Outlay (comm items 6xxx00)6. Other (comm items 7xxx00)

Specify: ________________________7. Total Non-Instructor Costs

(Total of Items A.1 through A.6)

B. Instruction Costs: (10010-X6830 ONLY)

1. All Salaries (comm items 1xx100, 2xx100)2. Employee Benefits (comm item 395000)3. Supplies (comm item 4xxx00)4. Personnel Services Contract Costs for

Instructor Personnel (comm item 562100)5. Other Expense (all other comm items 5xxx00)6. Capital Outlay (comm item 6xxx00)7. Other (comm items 7xxx00)8. Total Instructor Costs

(Total of items B.1 through B.7)

C. Total Community Services Costs(Add lines A.7 and B.8) 100%

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FORM OCS-1

PROPOSED OTHER COMMUNITY SERVICE PROGRAMS INCOME PROJECTION

2020 - 2021

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: FUND NUMBER:

PREPARED BY: DATE:

I. 2018-19 ACTUAL INCOME

II. 2019-20 ACTUAL YEAR-TO-DATE INCOMEAS OF 12/31/19

+ 2019-20 PROJECTED INCOME FORREMAINDER OF YEAR

= 2019-20 ANNUAL PROJECTED INCOME

III. 2020-21 PROJECTED INCOME(Itemize with dollars and description if more than one type of income;if not, only one income account will be set up)

Type of Income Projected Income

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NONRESIDENT CAPITAL OUTLAY

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2020 - 2021 BUDGET OPERATION PLAN

NONRESIDENT CAPITAL OUTLAY

I. INTRODUCTION

The Nonresident Capital Outlay Program is funded entirely from nonresident capital outlayfees collected at each college. Nonresident capital outlay fees, at $0 per semester for FY2020-2021, will not be collected from nonresident students (except those who have AB540 status) to offset capital outlay expenses during FY 2020-2021. Pursuant to EducationCode Section 76141, revenue collected shall be “expended only for purposes of capitaloutlay, maintenance, and equipment.”

The Nonresident Capital Outlay fund code is 10020.

II. GUIDELINES

A. Budget Allocation

Each college will project its own Nonresident Capital Outlay Fee income as part of itsBudget Operation Plan. The college will be provided historical data on actual incomeearned as a guideline in projecting income for the 2020-21 budget. Projected incomeis to be submitted on Form NR-1 so that the ESC Budget Office can establish incomeaccounts.

Appropriations are to be budgeted in restricted Fund 10020. Only commitment items582500 Maintenance-Building & Ground and 6xxx00 for capital assets can be used inthis fund.

B. Expenditures

Income collected from Nonresident Capital Outlay Fees may be expended only forpurposes of capital outlay, maintenance, and equipment, such as improvements orextensions to the life of existing capital facilities, including major repair and remodelingprojects such as Scheduled Maintenance and Special Repair (SMSR).

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The colleges are responsible for managing the Nonresident Capital Outlay Program budget and expenditures since any earned excess income will be returned to the Program in the following fiscal year. Conversely, any program deficit will be charged to the college’s unrestricted ending balance.

III. BUDGET OPERATION PLAN DOCUMENTS

For the 2020-21 Nonresident Capital Outlay Budget Operation Plan, the followingdocuments do not need to be submitted:

A. Proposed Nonresident Capital Outlay Income Projection, Form NR-1.

B. Op Plan Forms Checklist, O.P. Form #21-14

Complete the Fund 10020 section of the Op Plan Forms Checklist in Appendix 2Forms in the Budget Operation Plan Instructions.

All Nonresident Capital Outlay Budget Operation Plan documents should be submitted on green paper.

FORM NR-1

PLEASE PROVIDE THE FOLLOWING INFORMATION:

LOCATION: PREPARED BY: DATE:

I. 2018-19 ACTUAL INCOME(1) Foreign Student(2) Out-of-State Student

II. 2019-20 ACTUAL YEAR-TO-DATE INCOME AS OF 12/31/2019(1) Foreign Student(2) Out-of-State Student

+ 2019-20 PROJECTED INCOME FOR REMAINDER OF YEAR(1) Foreign Student(2) Out-of-State Student

= 2019-20 ANNUAL PROJECTED INCOME(1) Foreign Student(2) Out-of-State Student

III. 2020-21 PROJECTED INCOME(must equal budget appropriations)

(1) Foreign Student(2) Out-of-State Student

NOTE:(1) Foreign Student GL: 887520 Non-ITV/ 887524 ITV(2) Out-of-State Student GL: 887522 Non-ITV/ 887525 ITV(3) The college will be responsible for covering program deficit if expenditures exceed income received.(4) Starting from 2016-17, Non-Resident Capital Outlay fund number was changed from 10119 to 10020.

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