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Table of Contents
Napa Valley Community College DistrictPreliminary Budget
Fiscal Year 2009-2010
General Fund Budget Assumptions 1
General Fund Budget Summary 3
Capital Outlay Projects Fund 5
Child Development Center Fund . . . . . . .. 6
Post Retirement Benefits Fund . . . . . . . . . .. . 8
Bond Projects Fund - Series "B" 9
Bond Projects Fund - Series "C" ..... . . . . . . . . . . . . . . . . . . . .. 10
Debt Service Fund - Series "A" 11
Debt Service Fund - Series "B" 12
Debt Service Fund - Series "C" . . . . . . . . . . . . . . . . . . . . . . . . . .. 13
Associated Student Body Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Student Representation Fee Trust Fund 16
Napa Valley College Bookstore 17
Farm Account 19
Trust Fund Account 21
1
Napa Valley Community College DistrictPreliminary Budget
FY 2009-2010General Fund Budget Assumptions
1. Full-Time Equivalent Students (FTES)
2006-07 2007-08 2008-09 2009-10Actual Actual Estimated Budget
Credit FTES 5,053 5,159 5,504 5,333Non-Credit FTES 873 900 926 902Total FTES 5,926 6,059 6.430 6.285
2. FY 2009-2010 Budget
The budget process for 2009-2010 followed an unusual path. The budget for 2008-2009 was determinedto be unworkable shortly after it was approved. The legislative then spent several months working on asolution and in February 2009 adopted an eighteen month budget. The first six months dealt with the2008-2009 fiscal year and the last twelve months was the budget for 2009-2010. The budget as adoptedfor 2009-2010 was very reasonable for community colleges. It did not provide for a COLA, but it didinclude three percent enrollment growth, no cuts to categorical programs, and no new fees for students.Since this budget was adopted, new concerns have developed. The LAO is already projecting that therevenue estimate is over eight billion dollars overstated. In addition, the approved budget included itemsto be voted on at a special election scheduled for May 19. If any of these items are not approved, it mayrequire further revision to the budget.
The May Revise, which normally occurs around May 15 has been postponed to May 28 so the impact ofthe election results can be assessed. It is anticipated that the 2009-2010 state budget will requiresignificant modifications.
The Napa Valley College Preliminary Budget was assembled based on the state budget as approved.Any changes identified in the May revise will be incorporated in the Tentative Budget.
3. FY 2009-10 Income
A. FY 2009-2010 Apportionment
1. The Budget proposed no cost of living adjustment (COLA) for 2009-2010.
2. Current projections indicate that FTES has grown in 2008-2009 perhaps as much as 370FTES over 2007-2008.
3. Because of the significant growth in 2008-2009, a growth revenue representing 50 FTESwas included in this budget. This level would be almost 150 FTES below the 2008-2009level.
B. SB-361 Funding Formula
The revised funding formula outlined in Senate Bill 361 was used to develop the apportionmentprojections for 2009-2010.
C. Categorical Programs
Categorical program budgets for 2009-2010 were not changed in the budget that was adopted inFebruary. These programs, like the unrestricted funding formula, did not receive any COLA for2009-2010. Many of these programs were in line for reductions in 2008-2009 and 2009-2010,but were spared in last minute negotiations. It is possible that categorical programs will bereduced for 2009-2010 if additional budget reductions need to be made.
4. FY 2009-10 Expenditures
A. Staffing - includes all full-time and regular part-time positions including the following:
1. Regular step increases, including step increases to qualified part-time hourlycredit instructors.
2. Longevity increments.
B. There are items that will be discussed in collective bargaining negotiations that could have afiscal impact on the FY 2009-10 budget. The costs covering these issues will be included in thebudget when they are resolved.
C. FY 2009-10 Employee Benefits
1. Health and welfare benefits include actual amounts currently used by staff up to theamounts allowed by the district. No out-of-pocket payment to employees are included inthis category.
2. Other employee benefit costs such as FICA, Medicare, Unemployment Insurance andWorkers Compensation Insurance are computed using new rates where known.Otherwise 2007-2008 rates are used. This will be adjusted to 2009-2010 rates for theFinal Budget.
3. The PERS rate grew from 0 in 2001-2002, to 2.89 percent for 2002-2003, 10.41 percentin 2003-2004,9.95 percent in 2004-2005,9.116 percent for 2005-2006,9.124 percent for2006-2007,9.306 percent for 2007-2008, and 9.428% for 2008-2009. The estimate for2009-2010 continues the 9.428 percent rate.
D. The 2009-2010 operating budget was developed using the new budget development process thatwas devised and reviewed, modified and approved by the Budget Committee for 2008-2009. It isa more time consuming process both in the development of the information and in the review ofthat information, but the results were beneficial so the process was continued with some minormodifications.
E:\Budget Committee\Final Budget 09-10\Preliminary Budget 09-10.doc
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