recommended budget 2021-2022 - socc.edu
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Recommended Budget 2021-2022
SOUTHWESTERN OREGON COMMUNITY COLLEGE T A B L E O F C O N T E N T S
FY2021-2022 Budget
Unit # D E S C R I P T I O N Page # Unit # D E S C R I P T I O N Page #
Table of ContentsBudget Committee 7 1410 Digital Design 105Budget Message 9 1413 Rural Medical Aide 107Developing the Budget 19 1414 Dental Assisting 108Budget Calendar 21 1501 Forestry/Natural Resources 111Budget Structure 24 1508 Manufacturing Tech 114
Summary - All Funds 29 1701 Misc Instruction - FT/PT Overload 1172021-2022 Budget - All Funds 31 1702 Summer School 120
General Fund: 33 1807 Testing 122General Fund Summary 34 1808 E-Learning 123Property Tax Summary 35 1809 Community Education 126
1902 Fire Science 1291101 Fine Arts 36 1909 Adult & Pre-College 1321102 Music 39 2101 Instruction Supervision 1351103 Speech 42 2102 Library 1381104 Foreign Language 44 2103 Media Services 1411105 English 45 2107 Instructional Staff Development 1421106 History & Political Science 48 2109 Workforce Development 1431110 Human Development 50 2110 Dean LDC 1441205 Computer Technology 52 2111 Dean CTE 1471206 Office Occupations 55 2112 Dean Learning 1501207 Honors Program 56 2401 Student Services Admin 1511209 Business 57 2402 Student First Stop 1541301 Biological Sciences 60 2403 Counseling and Testing 1571302 Chemistry 62 2404 Student Recruitment 1601304 Mathematics 65 2405 Disability Student Services 1631305 Earth Sciences 68 2406 Miscellaneous Student Services 1661310 Tutorial 71 2407 Student Retention 1681311 Physics 73 2409 New Student Orientation 1691312 Anthropology & Sociology 76 2410 Sustainability 1701313 Psychology 78 2411 SWOCC Leadership 1711315 Alied Health Biological Science 80 2412 In-District High School Coordinator 1721316 Human Biological Science 82 2413 Graduation 1751400 Pharmacy Tech 84 3101 Board of Education 1761402 Medical Assistant 85 3102 Presidents Office 1771403 Early Childhood Ed 88 3104 Development 1801404 Physical Education 91 3105 Communications 1821405 Nursing 94 3106 Assessment 1851406 Justice Service 97 3107 Grant Development 1861408 Emergency Medical Technician 100 3108 Accreditation 1871409 Childcare Services 101 3109 In-Service 188
Unit # D E S C R I P T I O N Page # Unit # D E S C R I P T I O N Page #
3114 Institutional Effectiveness 189 4156 Soccer (Women) 2723116 Information Technologies 192 4157 Baseball (Men) 2753117 Tech Equipment Replacement 195 4158 Softball (Women) 2783118 Web Systems 196 4159 Athletic Supervision 2813201 Financial Aid Services 198 4161 Athletics Playoffs 2843203 Finance & Budget 2013205 Human Resources 204 General Fund - Curry County:3206 Retirement 207 1603 Curry County Store 2853207 Professional Services 208 1701 Misc Instruction - FT/PT Overload - Curry 2863209 General to College Support 209 1809 Community Education - Curry 2883210 Employee Appreciation 212 2101 Instruction Supervision - Curry 2893211 Support Services Supervision 213 2402 Student Services Admin - Curry 2913301 Plant Operation 216 3209 General to College Support - Curry 2943302 Building Maintenance 219 3301 Plant Operations - Curry 2973303 Grounds Maintenance 2223304 Campus Security 225 General Fund - Nondepartmental-Debt Service/Transfers:3305 Custodial 228 0000 General Operations 3003601 Operating Loan 230 1911 Small Business Development Center 3003701 Student Support 231 2102 Library 3003702 Student Aid - Other 232 3301 Plant Operations 3013714 General Student Employment 233 3601 Operating Loan 3013715 Student Work Program 235 4009 Student Government/ASG 3013901 Contingency/Unappropriated 237 4011 Student Rec Center 3023902 PR Taxes/Ins. Clearing 2384005 Student Activities 239 Financial Aid Fund: 3034009 Student Government--ASG 242 Summary 3054011 Student Rec Center Operations 245 4302 Fed Pell Account 3064015 Laker One Card 248 4304 Fed SEOG Account 3074144 Swimming (COED) 249 4333 Fed Work Study (FWS) 3084145 Wrestling (Women) 250 4334 FWS - Community Service 3114146 Esports 253 4335 FWS - America Reads 3124147 Cheer-Dance 254 4501 State Opportunity Grants 3134148 Golf (COED) 255 4601 OR Assist Comm/PA 3144149 Wrestling (Men) 256 4602 Oregon Promise 3154150 Cross Country (COED) 259 4701 Federal Stafford Loans 3164151 Basketball (Men) 262 4711 Federal Plus Loans 3174152 Basketball (Women) 264 4722 Alaska Loans 3184153 Soccer (Men) 265 4733 Alternative Loans 3194154 Track (COED) 268 4801 Outside Agency Scholarships 3204155 Volleyball (Women) 271
T A B L E O F C O N T E N T S SOUTHWESTERN OREGON COMMUNITY COLLEGE
FY2021-2022 Budget
Unit # D E S C R I P T I O N Page # Unit # D E S C R I P T I O N Page #
Financial Aid Fund - Nondepartmental-Transfers: Internal Service Fund 3614333 Fed Work Study (FWS) 321 Summary 363
3202 Print Shop 364Special Projects Fund: 323 3208 Motor Pool 367
Summary 325 3212 Mail Center 370Grants, Contracts, & Projects Detail 326
Enterprise Fund: 371Reserve Fund: 329 Summary 373
Summary 331 8512 Campus Store 3748601 General Insurance Reserve 332 8515 Newmark Center / Operations 3788602 Athletic Reserve 335 8521 Student Housing Operations 3818603 General Purpose 336 8531 Dining Services 3868801 Fitness Center Reserve 337 8541 Conferences/Other 3908803 Vending Reserve 338 8542 Conferences/Projects 3938805 Student Housing Reserve 339 8551 Oregon Coast Culinary Institute 3968806 OCCI Reserve 340 8553 OCCI Externships 4018808 Dining Services Reserve 341 8661 Empire Lakes Community Building 4028809 Neighborhood Facility Reserve 342
Enterprise Fund - Nondepartmental-Transfers/Debt Service:Reserve Fund - Nondepartmental-Transfers/Debt Service: 8512 Campus Store 403
8601 General Insurance Reserve 343 8515 Newmark Center / Operations 4038803 Vending Reserve 343 8521 Student Housing Operations 403
8531 Dining Services 404Plant Fund: 345 8541 Conferences/Other 405
Summary 347 8542 Conferences/Projects 405Planned Public Improvements 348 8551 Oregon Coast Culinary Institute 405Three Year Facilities Maintenance Plan 349 8553 OCCI Externships 406
8661 Empire Lakes Community Building 407Debt Service Fund: 351
Summary 353 Trust and Agency Fund: 409Debt Payment Schedule 355 Summary 411
Debt Service Fund - Nondepartmental-Debt Service: A p p e n d i x: 4138901 Debt Service 356 Salary Distribution to Multiple Cost Centers 4148903 Curry Campus Debt Service 356 Transfers In 4188904 Student Rec Center 356 Transfers Out 4208905 Dryvit 357 Glossary 4228906 PERS UAL 3578907 IT Equipment Lease 3588908 Energy Savings 3588909 Health & Science Bond 358
FY2021-2022 Budget T A B L E O F C O N T E N T S
SOUTHWESTERN OREGON COMMUNITY COLLEGE
SOUTHWESTERN OREGON COMMUNITY COLLEGE 1988 Newmark Avenue
Coos Bay, Oregon 97420
BOARD OF EDUCATION
Harry Abel Position #1 Term expires: 06/30/2023 Marcia Jensen Position #2 Term expires: 06/30/2021 Ken Messerle Position #3 Term expires: 06/30/2023 David Bridgham Position #4 Term expires: 06/30/2021 Mark Gagnon Position #5 Term expires: 06/30/2021 Susan Anderson Position #6 Term expires: 06/30/2023 Dave Bassett Position #7 Term expires: 06/30/2021
CITIZENS’ BUDGET COMMITTEE
Maria Sudduth Term expires: 06/30/2021 Mike Gaudette Term expires: 06/30/2022 Sally Jaeggli Term expires: 06/30/2022 Cal Mukumoto Term expires: 06/30/2023 Skaidra Scholey Term expires: 06/30/2021 Timm Slater Term expires: 06/30/2022 Tenneal Wetherell Term expires: 06/30/2023
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PRESIDENT’S BUDGET MESSAGE Fiscal Year 2021-22
Introduction
It is a very challenging time for Southwestern Oregon Community College (Southwestern), all of higher education and the country as we deal with the fallout of the COVID-19 pandemic. Last year, Southwestern went from offering approximately 100 classes by distance delivery to more than 800 with just two weeks of prep time. We pushed back the start of spring term to assist faculty. By the end of last spring, student headcount dropped by 50% as everyone sheltered in place to stay safe.
One year later, we are starting to plan for life returning to normal. Our biggest concern as we build this budget is whether the students will return to campus and what the college will be allowed to do for instruction and activities in the fall. We are planning to resume to as much face-to-face teaching as possible, but the decisions are not up to us.
As we finalize this budget, those decisions have not been made, but Oregonians have wider access to vaccinations, including our students. We are hopeful that enrollment will rebound. Some aspects of college life carry on. The College successfully completed its seven-year cycle of accreditation and was reaffirmed. The board of education approved a new mission statement in December. This budget will help us move along the path toward new mission fulfillment.
MISSION: Southwestern Oregon Community College fulfills the educational and cultural needs of our diverse communities by providing equitable access to exceptional teaching and learning in a collaborative, engaging, sustainable environment, which supports innovation, lifelong
enrichment, and contribution to global society.
GUIDING PRINCIPLES with PROPOSED OBJECTIVES Intentional Excellence – Use objective information to guide our decisions and value all people with whom we interact.
1. Demonstrate thoughtful stewardship of institutional resources, including fiscal, environmental, technological, structural, and human capital stewardship.
2. Consistently implement, continuously evaluate, and intentionally improve systems and policies.
Lifelong Learning – Cultivate the natural human need for individual growth and intellectual development. 1. Provide opportunities for students to achieve their educational goals to obtain a degree, improve job skills, or seek personal
development. 2. Enrich lives with an active and engaged teaching and learning environment that regularly refreshes and improves curriculum
and programming.
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Student Centeredness – Focus on helping students achieve their learning goals and supporting opportunities for individual success.
1. Provide equipment, facilities, services and processes that are conducive to the needs of learners. 2. Ensure equitable access to learning opportunities and timely completion of student learning goals.
Collaborative Innovation – Build a community in the pursuit of new ideas, informed risk-taking, and entrepreneurial endeavors. 1. Empower informed cross-institutional teams and involve impacted stakeholders in decision-making processes. 2. Cultivate partnerships with community entities to enhance the institutional mission.
Despite the lack of state funding in the last decade, Southwestern has successfully achieved our mission and meeting students’ needs. Southwestern was one of 15% of the community colleges in the nation and the only one from Oregon invited to apply for the prestigious Aspen Award in 2020. We were selected to apply solely due to our student completion data. Southwestern leads the state in student success and time to degree completion.
Budgeting Building Process
The budget building process begins late in fall term with validating the personnel inventory. This budget is built on the same billing credits as last year (44,000), with hope and confidence that enrollment does rebound. Enrollment in 2020-21 is decreased around 20%. As a result, the College needed to bridge a $1.4 million gap due to increases in debt service, contract obligations, enrollment and revenue declines due to COVID.
Since Southwestern had a budget gap, we looked at open positions, retirements, and restructuring to become more efficient and meet current needs while serving fewer students. The College eliminated the Instructional Research department and used the funds to create an Institutional Effectiveness (IE) department. The IE department will help us meet mission fulfillment and address accreditation findings. One Dean of Instruction position was eliminated, and the funds re-allocated to create a coordinator of assessment in the IE department and create previously eliminated director position (ABE/GED and tutoring coordinator). The college is hiring four full-time faculty in Business/Accounting; Sociology/Anthropology; Fire Science; and Computer Information Systems. Two positions will go unfilled this year: Criminal Justice and Biology. The college is absorbing one nursing position into the General Fund that the Southern Oregon Workforce Investment Board previously funded. Additional budget neutral organizational changes in Office of Instruction include combining curriculum tech and scheduler positions to create a new instructional support position. An athletic trainer position moved from 10 months to 11, since fall athletes will be returning to campus several weeks sooner next year than in the past as seasons are starting earlier. The college is using additional savings to create an assistant financial aid director and assistant registrar. Elimination of the University Center funding after 22 years caused elimination of a UC advisor and a move of half of a dean salary to the General Fund. In the final position change, the college eliminated the campus security director position. This will allow the college to re-envision campus safety and emergency services, creating a risk management director position. The onset of the COVID-19 pandemic management
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crisis provided an opportunity for the college administration to better understand the changing needs for crisis prevention and management related to safety, technology security and health management.
Overall, the college was able to weather the past year, fiscally bridging some of the financial gap by increasing tuition and fees per College policy, and increasing nursing program fees for the first time in five years. The management team choose to bridge the remaining gap using Higher Education Emergency Relief Funds (HEERF). This federal assistance will ensure the college’s financial stability leading into the new year.
General Background
The College’s General Fund relies on three main funding sources: State of Oregon appropriations (FTE reimbursement) for community colleges, Southwestern Oregon Community College District property taxes, and student tuition and fees. The amounts received from two of these sources – State of Oregon appropriations and student tuition and fees - are dependent on the College’s enrollments. If the College’s enrollments increase, these two revenues will generally increase. The amount of funding allocated to Southwestern from the State appropriation is, however, affected by the amount of funding appropriated each biennium by the Legislature, by the enrollment levels at all of Oregon’s community colleges, as well as the factors used in the appropriation distribution formula. Therefore, it is important that the College do everything possible to at least maintain, if not increase enrollments.
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Enterprise Operations
Southwestern’s enterprise operations include Oregon Coast Culinary Institute (OCCI), Student Housing and Summer Conferencing, Dining Services, Bookstore, and tenant services for both the Newmark Center and Neighborhood Facility. Enterprise operations are significant indirect support for the College with these units designed to fit together and be interdependent. The operating results of each, however, are measured on a self-sustaining basis. OCCI and Student Housing are enviable resources that many Oregon community colleges do not have. They both directly and indirectly support the enrollment and program initiatives that affect the College’s General Fund operations.
State Support34%
Property Taxes30%
Tuition13%
Fees12%
Other Income11%
SOUTHWESTERN OREGON COMMUNITY COLLEGEREVENUE SOURCES(GENERAL FUND)
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Culinary cohorts are now working from the same day-to-day procedures, thereby reducing food expenditures via centralized purchasing. Recruitment restructuring now has a career and technical recruiter in place to offer a greater market focus for these programs. The College’s effort here is to stabilize enrollments and operation efficiencies in the ever-changing culinary industry even more impacted by COVID-19.
Student Housing and Dining Services continue to maintain operations while navigating challenges due to COVID-19. Student Housing enrollment has been down about 75-100 students due to COVID-19 shared-room limitations and students opting to stay home. No summer conferences will occur for 2021 and recruitment is challenging with current COVID restrictions. The College continues to fiscally monitor and manage these enterprise operations closely while still supporting student leaning and engagement. The College has signed a five-year lease agreement with Bay Area Hospital in the Newmark Center to house their administrative offices. Southwestern’s partnership with Columbia Pacific Maritime continues to generate FTE, with further discussion on program expansion and formalizing the relationship with the College.
Southwestern’s Business Development Center and the South Coast Development Council have co-located to the second floor of the Newmark facility with arrival of Bay Area Hospital. The College continues to seek leasing opportunities for the Family Center facility on campus after discontinuing its Educare program in 2020.
The 2021-22 Budget Section 1
Explanation of the Budget Document
The budget document provides a historical analysis of the College’s revenues and expenditures over a four-year period. Therefore, in response to Oregon Budget Law, the budget document contains the actual expenditure history of the College for FY18-19 and FY19-20, the Adjusted Budget for FY20-21, and the Proposed Budget for FY21-22.
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0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
History of General Fund Revenue
State Support Local Support Tuition & Fees (Net of Waivers)
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Section 2
Proposed Financial Policies and Important Features of the Fiscal Year 2021-22 Budget
College policy allows increasing tuition and fees in line with the Higher Education Price Index (HEPI) rate. Increases in revenue will be generated in the following ways:
• Increase in Tuition from $99 to $102/credit; or 3% • Increase in the Per Credit Incidental Fee from $34 to $35/credit; • Increase in the Distance Education Fee from $38 to $39/class; and • Increase in the Per Course Registration Fee from $34 to $35/course.
Nursing Program fees for both first- and second-year nursing students will increase to $3,900. The last adjustment made was in 2015-16. Most colleges in Oregon experienced substantial enrollment declines due to COVID-19. We are uncertain what 2021-22 will bring therefore we budgeted at 44,000 billing credits, while hoping for a rebound in enrollment but budgeting conservatively since we don’t know what we will be allowed to do in 2021-22.
Since 2008, due to low cash reserves, the College has established a $3.5 million line-of-credit to use on an as-needed basis to meet expenditures during the summer and early winter when revenues are minimal. Revenue from the State of Oregon and most of the local property tax revenue does not come in until November and January, making the line-of-credit necessary. The proposed budget makes provisions for borrowing $3.5 million as “other income” and repaid as a “debt service” expenditure.
Other Funds
Financial Aid Fund
This fund was built for capacity for the estimated financial aid that will be distributed to students during the year. For FY 21-22, the budget decreased $1.27M from FY20-21. This fund continues to award Pell Grants, State Opportunity, Direct Student Loans, Federal Plus Loans, Outside Agency Scholarships and Oregon Promise grants.
Special Project Fund
The Special Project Fund was adjusted to include new projects, retirement of others and increases in continuing grants. The College received CARES Act funding for students and COVID-19 expenses in the 2020-21 year. This budget includes the additional funding of $2,432,153 of CRSSA funding that was approved in December 2020. Most of the other grants of the college have stayed static even during these unknown times.
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Plant Fund
We completed the construction of our Umpqua Hall Health & Science Building in 2021. As classes begin in the new building, we look to secure funding for improvements to both Sumner Hall and Coaledo Hall, which will be vacant. The improvements will help repurpose those buildings and allow the college facilities to be utilized more efficiently.
Enterprise Fund
The Enterprise Fund is for several self-support operations. OCCI’s budget is based on a capacity of 65 students and 34 externships for the FY21-22. Proceeds in excess of operating expenses for OCCI are used for OCCI debt and deferred maintenance needs. Student Housing rates were not increased for FY21-22. Maximum housing occupancy level is projected, which will result in a transfer to the General Fund and the Reserve Fund. Dining Services continues to change and evolve their meal offerings as well as catering services. The Newmark Center and Neighborhood Facility rentals continue to operate in this fund.
Reserve Fund
The Reserve Fund is used to accumulate resources set aside to finance specific projects and to provide additional protection in case of uninsured and/or unanticipated losses. Several enterprise operations schedule reserve transfers if those budgets meet expected enrollment objectives.
Debt Service Fund
The capital leases for motor pool fleet, maintenance carts, information technology equipment, and replacement of Recreation Center equipment are included here in addition to the established full-faith and credit bond charges for debt service.
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Section 4 Major Changes in Financial Policy
In November 2008 and updated this past year, signing authority for the approval of expenditures and travel was restricted to four staff members (President, Vice President of Administration, Vice President of Instruction, Vice President of Enrollment and Student
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Services,). This practice resulted in increased control of expenditures and savings in the Materials and Services budgets, which also resulted in a postponement of the need to borrow money for operational expenses. This stringent expenditure approval practice will remain in effect until further notice.
Section 5 Summary of Significant Budgetary Concerns for
Fiscal Year 2021-22 and Future Budgets
We don’t know at this time how the college, the state or country will recover from the pandemic. The landscape of higher education will be different. How we instruct and serve students will be forever changed. We anticipate additional one-time money from the state or federal government as they use their stimulus money. Additional grant opportunities might also be available in the next few years. State funding for the next biennium is flat. Despite changes to Public Employees Retirement System (PERS) with passage of SB 1049 in 2019, the Unfunded Actuarial Liability (UAL) will continue to be a budget challenge in the near future. Side accounts are once again being considered by the State for public agencies. These side accounts are designed to reduce payroll rates by having employers deposit extra payments to PERS. Employers can either use reserves or bond proceeds to fund the side accounts. The College last used a side account and pension bond proceeds in 2004 to meet the UAL obligation. Most of Oregon’s other public entities, including the College, are weighing the side account option against the projected payroll rate percentage increase the College currently pays to PERS to determine what would be most sustainable. The College will continue to monitor this concern.
The College completed a successful seven-year accreditation and updated the mission statement and guiding principles as we start on a new seven-year cycle. Umpqua Hall for Health and Science will open for classes in the fall of 2021. The College is beginning a marketing campaign highlighting the new building and in-person classes starting fall term. We hope this draws more students to campus. We have already doubled the class size for nursing cohorts. We are close to having the match for the next capital project of remodeling Coaledo and Sumner Halls for more instructional space. In the fall, the College will begin to work on the next capital ask for remodels of Dellwood, Stensland, and second floor of Tioga. We will also begin to prepare for the next Title III grant application in 2022.
Despite enrollment challenges and minimal increases in state funding, this budget reflects the College’s commitment to continue to increase student success and campus efficiency. The College’s future depends on its ability to continue to serve students and meet their needs. This proposed budget will meet our needs for 2020-21, but there is no new money for innovating and creating new programs. We hope for future federal grant funding to help with this in the future. If enrollment doesn’t rebound, future budgets will see significant cuts as the College adjusts to operating with less revenue.
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SOUTHWESTERN OREGON COMMUNITY COLLEGE DEVELOPING THE COLLEGE BUDGET
The process for developing the college budget can be grouped into the following four areas:
1) PREPARE THE RECOMMENDED BUDGET 2) APPROVE THE BUDGET 3) CITIZEN INVOLVEMENT AND PUBLIC EXPOSURE 4) ADOPT THE BUDGET
1) PREPARE THE RECOMMENDED BUDGET
By January of each fiscal year, the college administration identifies and prepares a budget calendar. Following the budget calendar, the business office distributes prior year financial history and current year budget information to college personnel. The college holds informal meetings and discussions to review the financial information distributed college goals, and existing conditions. College staff then makes recommendations to the administration for the proposed budget. The proposed budget is prepared by the college administration with input from the faculty, faculty senate, section leaders, classified staff, administrators, students, and advisory committees. The goal is to prepare the budget adhering to the strategic plan under the constraint of the financial situation. The budget presented to the Board Budget Committee is called the Recommended Budget. The College President, in the role of Budget Officer, prepares the budget message.
2) APPROVE THE BUDGET
At the first budget committee meeting, the budget is presented to the budget committee, and the Budget Officer gives the budget message. The fourteen member budget committee consists of seven appointed lay citizens and seven elected Board of Education members. If public comment is not taken at the first meeting, another meeting must be scheduled to allow for this. The budget committee may meet as many times as needed to review the budget, receive public input, revise the budget, determine the tax levy, and approve the budget. The budget approved by the Board Budget Committee is the Approved Budget.
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3) CITIZEN INVOLVEMENT AND PUBLIC EXPOSURE
Notification of budget committee meetings must be published and the public is invited. Budget committee meetings and board meetings are open to the public with a time set aside for public comment. After the budget committee approves the budget, and prior to the Board of Education adopting the budget, the college is required to publish notification of a public hearing for the approved budget. The public hearing notice published must include a copy of the budget as approved by the budget committee. All notifications are published in the local newspaper. At the regularly scheduled board meeting in June, the Board of Education holds the public hearing to receive information from the public on the budget approved by the budget committee. The Board of Education may schedule additional public hearings.
4) ADOPT THE BUDGET
After the Board of Education finishes holding their public hearings, the Board can review and make revisions to the approved budget. Although the Board may not increase the tax levy approved by the budget committee, they can increase budget resources. The Board can increase expenditures in each fund up to ten percent. The Board can also transfer expenditures between accounts within a fund. This final version is called the Adopted Budget. If necessary, the Board may declare an election for a tax levy. By June 30, the Board of Education must formally pass the budget resolutions below:
a) Resolution to adopt the budget b) Resolution to levy taxes and to categorize the levy c) Resolution to make appropriations
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2021-2022 Budget Calendar
October 2020 06 – Managers Meeting with draft budget calendar 13 – Executive Team meeting: discussion of 21-22 budget calendar and staff permissions reviewed 16 – Staff permission changes turned into Finance & Budget 20 – Open 21-22 budget in Jenzabar (internal preparations)
November 2020 02 – Budget worksheets & mandatory/contractual forms distributed to staff via myLakerLink (email notification) 09 – Finance & Budget staff available for meetings to discuss reallocations and process through November 24th 12 – Executive Team meeting: discussion of draft budget calendar 17 – Personnel Inventory distributed to ET for review and verification. Handout and discussion of personnel inventory and budget
calendar 17 – Managers Meeting with upcoming dates and deadlines 19 – Executive Directors and Deans meeting to discuss calendar 24 – Executive Team meeting: discussion of State Support funding
December 2020 01 – HR and Finance & Budget begin data entry of personnel inventory to be completed by December 22nd 01 – Executive Team meeting: discussion of timeline, process, training and worksheets, including maintenance/Improvement multi-year worksheet, contractual increases projections and other budget requests
08 – Managers Meeting with budget process forms and upcoming dates 16 – Mandatory/Contractual Request submitted 16 – Budget reallocations due and worksheets submitted 22 – Finance & Budget staff verifies updates, approves and closes budget worksheets reallocations to staff
22 – Existing roll-over personnel inventory updates finalized by HR – includes General, Internal & Enterprise January 2021 05 – Managers Meeting with budget development with upcoming due dates and Budget Calendar review
08 – Personnel inventory distributed to ET with any submitted corrections 08 – College Council – budget development update
12 – Executive Team meeting: discussion on mandatory/contractual increases
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12 – Executive Team Meeting: discussion of Revenue Forecasting, Enrollment Projections, and existing personnel inventory changes finalized
12 – Instructional Budget meeting with all instructional direct reports 13 – Budget update to Faculty Senate
15 – Mandatory requests entered into budget 15 – New Funding Budget Request forms submissions due
15 – Enterprise/Internal draft budgets due 19 – Budget Request forms compiled and sent to ET by Finance & Budget 19 – Executive Team Meeting: discussion of Budget Request forms submitted by supervisors, mandatory/contractual line item increases,
projected enrollment, and waivers 20 - Faculty Senate Budget Committee Meeting
23 – Revenues entered by Finance & Budget – excludes tuition, fees and state revenue 25 – Board Meeting – 27 – Grant budget worksheets available. Meetings with Finance & Budget through February 26th
February 2021
01 – College Council 04 – Executive Team Meeting: discussion of tuition and fees policy for Board resolution, approved budget increases/decreases including
personnel, waiver recommendation, calculation of tuition and fee projected resources 08 – Enterprise/Internal Services – estimated transfers
08 – Debt Service amounts entered into budget 10 – General Faculty Meeting with budget development update
11 – Managers Meeting with budget update 17 – Faculty Senate Budget Committee Meeting 18 – Executive Team Meeting: discussion on all financial projections 22 – Board Meeting – Tuition and Fees resolutions presented 25 – Executive Team Meeting: discussion on all financial projections being entered 26 – Grant Budgets due to Finance & Budget
March 2021 01 – Enterprise/Internal Service budget finalized 05 – Final budget requests entered into system by Finance & Budget 08 – College Council
09 – Managers Meeting with budget update 12 – Grant budgets finalized in system by Finance & Budget
16 – Executive Team Meeting:
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22 – Board Meeting – (Any other fee resolutions if not done in February) 23 – Executive Team Meeting: 24 – Budget message received for inclusion into budget book 30 – Executive Team Meeting: Review recommended budget
April 2021 05 – Send Recommended Budget and budget committee documents to Print Shop 14 – Managers Meeting with budget update
23 – Finance & Budget publishes first notice of the Budget Committee meeting within 5 to 30 days before the hearing 30 – Send printed Recommended Budget copies to appropriate departments for distribution
May 2021 01 – Finance & Budget publishes second notice of the Budget Committee meeting within 5 to 30 days before the hearing 03 – President’s Office mails the President’s Budget Message and Recommended Budget to the Budget Committee (not more than 10
days prior to meeting) 10 – Executive Team meeting in preparation for Board Budget Committee meeting 10 – Board Budget Committee meeting – New members sworn in, officers elected, the President delivers the Budget Message. The
budget Committee may approve the Recommended Budget and set the College levy rate. Public comment allowed. 17 – Finance & Budget finalized Approved Budget document 24 – Finance & Budget publishes the Financial Summary of the Budget and the First Notice of the Budget Hearing within 5 to 30 days
before the hearing. June 2021 07 – Board Budget Committee meeting (if necessary) 14 – Adopted budget is drafted for easy editing for printing
21 – Board of Education meeting – Board of Education holds the Budget Hearing, makes final budget adjustments, adopts the Budget, appropriates the funds, and certifies the levy to the assessors.
22 – Finance & Budget enters final budget adjustments, verifies accuracy, if necessary, of the Adopted Budget and prepares the final Budget document for printing.
28 – Adopted Budget sent to the Print Shop for printing. (3 copies due back by July 5th for mailing to Counties) July 2021 05 – Required Budget documents mailed to County Clerk, Assessor, and the Oregon Department of Revenue. 05 – Electronic Adopted Budget distributed to staff, CCWD, & Umpqua Bank
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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - FUND
The budget structure is based on a five part account number made up of a two digit fund number,a four digit unit, a two digit location, a two digit function (not yet assigned) and a five digit object code. For example, 10-1302-01-00-53111 identifies the General Fund, Chemistry, Coos Campus and General Supplies.
A fund is a group of assets set aside to carry on a specific activity. It is a set of self-balancing accounts containingsources of revenue and corresponding expenditures.
The college utilizes the following funds:
10 General Fund Accounts for the general operations of the college.
23 Financial Aid Fund Restricted accounts related to student financial aid from federal and state grants.
25 Special Projects Fund Restricted accounts related to special grants, projects and contracts.
29 Reserve Fund Reserve accounts designated for uninsured and/or unanticipated losses.
36 Plant Fund Reserve accounts designated for capital projects.
41 Debt Service Fund Restricted account related to the payment of long-term debt. (Enterprise Fund long termDebt Service not included in this fund as it needs to be included as an expensein each applicable enterprise activity)
53 Internal Service Fund Accounts for the financing of goods and/or services to other Units of the College or to other agencies on a cost-reimbursement basis.
57 Enterprise Fund College activities that are financed and operate in a manner similar to privatebusiness by charging consumers for the cost of providing the goods or services.
64 Trust and Agency Fund Restricted trust accounts related to student clubs, individuals, privateorganizations, other governmental units, and/or other funds.
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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - UNIT (COST CENTER) & LOCATION
A unit or cost center is a group of revenues and/or expenditures associated with an activity, associated providing a type of service and/or items related to a specific area. A unit is the smallest subdivision of Each fund consists of one or more units or cost centers.
Units are identified with a name and a four digit number. The following are examples of units:
General Fund Enterprise Fund
1101 Fine Arts 8512 Bookstore1304 Mathematics 8515 Newmark Center / Operating1808 E-Learning2101 Instructional Supervision2102 Library2402 First Stop Center3301 Plant Operations3901 Contingency
Locations are identified with a name and a two digit number. The following are examples of locations:
01 Coos Campus02 Curry Campus
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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - OBJECT CODES
Each unit or cost center is subdivided into object codes or line items. Object codes are five digit numbers. Thefirst number in the object code identifies the object type as follows: 1's are asset, 2's are liabilities, 3's are fundbalance, 4's are revenues and 5's are expenditures.
Each unit may have revenue object codes, expenditure object codes and/or both. Individual units will notuse all the object codes. The structure of the revenue and expenditure object codes the college uses in thisbudget are as follows:
REVENUES EXPENDITURES
41000 State Revenues Personnel Services 42000 Federal Revenues 51000 Personnel Services 43000 Local Revenues (Property Taxes) 52000 Payroll Costs / Benefits 44000 Tuition Revenues 44500 Class Fees Materials, Supplies and Services 44600 Other Fees 53000 Materials, Supplies and Services 45000 Sales Revenues 55000 Student Scholarships and Awards 45100 Interest Income 45200 Other Local Income Capital Outlay 46000 Student Loan Revenues 57000 New and Replacement Equipment 48000 Transfers from Other Funds 58000 Site and Facility 49000 Fund Balance
Other Object Codes 59000 Transfers and Contingency
Debt Service 60000 Debt Service
26
SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - FUNCTION AND UNITS
Each fund includes one or more units that combine revenues and expenditures (budget allocations). In the generalfund, the college groups units together in larger groups called functions. The Manual for Classification of Revenueand Expenditure Accounts for Oregon Community Colleges published by the State Department of Education organizesthe units in the General Fund by functions that are similar for all community colleges. This is done to facilitate datacollection and comparability among the community colleges in Oregon. The college follows the State guidelinesin creating general fund functions.
The college uses the function groupings for units in the General Fund listed below:
FUNCTION EXAMPLES OF UNITS WITHIN EACH FUNCTION
Instruction English, Forest Technology, Justice Service, Art, Welding, Physics
Instructional Support Instructional Supervision, Library, Media Services, Division Directors
Student Services Counciling and Testing, One-Stop Student Center, Disability Student Services
Board of Ed / President Board of Education, Presidents Office, College Advancement, Computer Services
College Support Services Financial Aid, Business Services, Human Resources
Plant Operation Plant Operations, Building Maintenance, Ground Maintenance and Maintenance
Financial Aid District Scholarships, Talent Grants, Perkins Contributions, Work Study Contributions
Reserves / Contingency Contingency, Unnappropriated Ending Fund Balance
27
28
SUMMARY - ALL FUNDS
29
30
SOUTHWESTERN OREGON COMMUNITY COLLEGE 2021-2022 BUDGET - ALL FUNDS
General Financial Special Proj. Reserve Plant Debt Service Internal Enterprise Trust and
RESOURCES: Fund Aid Fund Fund Fund Fund Fund Service Fund Fund Agency Fund Totals
State Support $7,726,091 $1,490,000 $593,266 $0 $0 $1,398,001 $0 $0 $0 $11,207,358
Federal Support 3,500 6,944,000 6,897,713 0 0 0 0 0 0 $13,845,213
Local Support 6,614,511 0 0 0 0 0 0 0 0 $6,614,511
Tuition and Fees (Net of Waivers) 5,719,779 0 373,000 0 0 0 0 2,164,642 35,000 $8,292,421
Other Income 2,405,893 300,000 1,187,586 26,000 5,600,000 0 327,946 5,097,054 240,000 $15,184,479
Loan Proceeds 3,500,000 0 0 0 0 0 0 0 0 $3,500,000
Transfer from Other Funds 867,848 0 373,000 421,706 381,000 1,912,574 101,688 185,775 2,000 $4,245,591
Estimated Beginning Fund Balance 2,463,876 0 1,311,727 840,020 239,171 0 0 880,000 150,000 $5,884,794
Total Resources 29,301,498 8,734,000 10,736,292 1,287,726 6,220,171 3,310,575 429,634 8,327,471 427,000 68,774,367
REQUIREMENTS:
Personnel Services 10,291,218 94,000 2,642,755 10,000 0 0 76,316 1,499,517 0 14,613,806
Personnel Benefits 6,170,363 0 1,495,685 5,000 0 0 52,466 794,632 0 8,518,146
Materials and Services 4,607,541 0 3,365,337 578,366 636,352 0 300,852 3,416,825 332,000 13,237,273
Other Expenses (Net of Waivers) 15,365 8,640,000 1,845,315 0 0 0 0 217,800 15,000 10,733,480
Capital Outlay 80,000 0 736,200 444,360 5,333,819 0 0 85,165 50,000 6,729,544
Debt Service 3,535,000 0 0 0 0 3,275,294 0 908,950 0 7,719,244
2,802,011 0 251,000 250,000 250,000 0 0 662,580 30,000 4,245,591
0 0 0 0 0 0 0 0 0 0
1,800,000 0 400,000 0 0 35,281 0 742,002 0 2,977,283
Total Requirements 29,301,498 8,734,000 10,736,292 1,287,726 6,220,171 3,310,575 429,634 8,327,471 427,000 68,774,367
Transfers
Contingency
Unappropriated Fund Balance
31
32
GENERAL FUND The General fund is used to account for resources and activities directly associated with carrying out operations related to the college’s basic educational objectives. Included are all resources and activities which are not required legally or by sound financial management to be accounted for in another fund. Resources are primarily from State operational support, local property taxes and student tuition and fees. The majority of General Fund expenditures are for salaries, fringe benefits and supplies used to provide student instruction, instructional support and general operations for the college. The General Fund expenditures are primarily for Instruction, Instructional Support, Student Services, the Board of Education, the President, College Support Services, Plant Operations and Maintenance, and Financial Aid.
33
Southwestern Oregon Community College District General Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-3,487,669 31 Fund Balance-3,195,587-7,651,895 -7,726,09141 State Revenues-7,842,357-8,146,460
-15,805 -3,50042 Federal Revenues-3,500-8,930-6,309,397 -6,614,51143 Local Revenues-6,260,488-6,279,598-5,898,394 -5,719,77944 Tuition And Fee Revenues-5,577,459-6,022,482
-581,735 -2,405,89345 Other Revenues-669,604-620,634-3,500,00045 Loan Proceeds-3,500,000
-442,744 -867,84848 Transfer From Other Funds-856,527-84,266-2,463,87649 Fund Balance-3,595,946
-24,387,639 -29,301,498-28,305,881-24,357,956
REQUIREMENTS:10,475,765 10,291,21851 Personnel Services9,956,5229,938,911
5,255,206 6,170,36352 Payroll Costs/Benefits6,024,7835,519,3693,562,165 4,607,54153 Materials And Services4,264,6213,082,286
2,520 15,36555 Other Expenses15,3652,095123,947 80,00057 Equipment80,000109,980
1,767,749 2,802,01159 Transfers2,629,5902,686,7803,195,587 1,800,00059 Unappropriated Fund Balance1,800,0003,014,035
4,700 3,535,00060 Debt Service3,535,0004,50024,387,639 29,301,49828,305,88124,357,956
34
SOUTHWESTERN OREGON COMMUNITY COLLEGE DISTRICTGENERAL FUND PROPERTY TAX SUMMARY
FY2021-2022% INCREASE
2020-2021 RECOMMENDED APPROVED ADOPTED (DECREASE)Adjusted FY2021-2022 FY2021-2022 FY2021-2022 FROM PRIORBUDGET BUDGET BUDGET BUDGET YEAR
EXPENDITURES:$15,981,305 Personnel Services $16,461,581 3.01%
4,279,986 Materials and Services 4,622,906 8.01%80,000 Capital Outlay 80,000 0.00%
3,535,000 Debt Service 3,535,000 0.00%2,629,590 Transfers to Other Funds 2,802,011 6.56%
0 Contingency 0 0.00%
26,505,881 Total Expenditures 27,501,498 0 0 3.76%1,800,000 Unappropriated End. Balance 1,800,000 0.00%
28,305,881 Total Budget Requirements 29,301,498 0 0 3.52%
22,045,393 Less Available Revenues 22,686,987 0 0 2.91%Property taxes required
$6,260,488 to Balance Budget $6,614,511 $0 $0 5.65%
Property Tax Projection:
6,274,555 Anticipated Property Taxes 6,604,477 5.26%
232,800 Add:Prior Year Taxes 238,209 2.32%52,852 Add: Other Taxes 36,004 -31.88%
6,560,207 Total 6,878,690 0 0 4.85%299,719 Less: Allowance for Uncol. Taxes 264,179 -11.86%
6,260,488 Projected Net Tax Revenues 6,614,511 0 0 5.65%
Est. Assessed Value College Permanent Tax Rate: $.7017/$1,000 FY2021-2022
Coos County $5,937,763,777 Curry County 3,357,415,314
Douglas County 503,738,772 Totals $9,798,917,863
35
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1101 Fine Arts
2020-2021 Adjusted Budget
2019-2020 Actual
-1,586 -3,000Supplies Sales45003-3,000-950-1,586 -3,000-3,000-950
-1,586 -3,000-3,000-950
74,060 75,100FT Faculty5121172,60072,6003,534 FT Faculty Overloads512124,440
FT Faculty Field Exp5121510031,414 PT Faculty513114,50824,747
2,515 PT Summer Faculty513142,6851,575 2,000Art Models513192,0001,755
113,097 77,10079,108106,327
FTE: 1.66 1.55 1.10 1.08FTE:
6,628 Employee Health Insurance521056,7871,500 HSA Employer Contributions521061,700
10 EAP5210710239 LT Disability Insurance52108230162 Life Insurance52109143
7,375 PERS Debt Service521118,8039,425 PERS Retirement5211212,889
385 Unemployment Expense521133138,726 Taxes521207,963
34,450 38,836
939 1,739General Supplies531111,7391,4272,551 2,899Class & Lab Supplies531182,8992,925
68Insurance53370683,015 3,000Materials for Resale534103,0001,716
1101 Fine Arts 36
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1101 Fine Arts
2020-2021 Adjusted Budget
2019-2020 Actual
630 IMC Printing/Copies5350913627474 1,000Equipment Repair536101,000
7,609 8,7068,7196,695
155,157 85,80687,827151,858
153,571 82,80684,827150,908
1101 Fine Arts 37
BUDGET SALARY DETAIL2021-2022
COST CENTER: FINE ARTS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
ART MODELS 0.08 2000
FACULTY FT 1.00 75100
---------------------------------------------------------------------------------------------1.08 77100
38
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1102 Music
2020-2021 Adjusted Budget
2019-2020 Actual
-12,600 -25,000Registration Fees44560-25,000-1,500-12,600 -25,000-25,000-1,500
-12,600 -25,000-25,000-1,500
31,193 FT Faculty5121128510,425 6,000Performance Study512216,0002,70014,083 PT Faculty513112,9245,535
3,594 18,000PT Perf. Study5132118,00030059,295 24,00026,9248,820
FTE: 1.11 0.16 0.75 0.72FTE:
750 HSA Employer Contributions521063 EAP52107
57 LT Disability Insurance5210848 Life Insurance52109
801 PERS Debt Service52111300497 PERS Retirement52112289206 Unemployment Expense5211323
3,822 Taxes521206916,183 1,304
518 966General Supplies5311196648145Awards & Trophies53129145200Operational Travel53211200
1,325 1,304Dues & Fees533311,3041,2571,932Contracted Services & Speakers533571,932
1102 Music 39
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1102 Music
2020-2021 Adjusted Budget
2019-2020 Actual
263 IMC Printing/Copies535091232,106 4,5474,5471,428
67,585 28,54731,47111,551
54,985 3,5476,47110,051
1102 Music 40
BUDGET SALARY DETAIL2021-2022
COST CENTER: MUSIC - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 0.00 0
PERFORMANCE STUDY 0.00 6000
PT PERF. STUDY 0.72 18000
---------------------------------------------------------------------------------------------0.72 24000
41
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1103 Speech
2020-2021 Adjusted Budget
2019-2020 Actual
135,604 138,300FT Faculty51211133,300127,0653,488 FT Summer Faculty512133,6913,5797,630 PT Faculty513111,4629,7861,120 PT Summer Faculty513142,8671,392
147,842 138,300141,320141,821
FTE: 2.16 2.11 2.00 2.00FTE:
24,759 Employee Health Insurance5210525,8536,000 HSA Employer Contributions521066,800
19 EAP5210718411 LT Disability Insurance52108400296 Life Insurance52109273
14,569 PERS Debt Service5211114,59714,161 PERS Retirement5211218,421
633 Unemployment Expense5211349210,894 Taxes5212010,90171,744 77,754
252 193General Supplies531111931573,574 IMC Printing/Copies535092,4593,826 1931932,615
223,412 138,493141,513222,191
223,412 138,493141,513222,191
1103 Speech 42
BUDGET SALARY DETAIL2021-2022
COST CENTER: SPEECH - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 71700
FACULTY FT 1.00 66600
---------------------------------------------------------------------------------------------2.00 138300
43
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1104 Foreign Language
2020-2021 Adjusted Budget
2019-2020 Actual
23,765 PT Faculty513116,2381,52923,765 6,2381,529
FTE: 0.44 0.03 FTE:
1 EAP52107909 PERS Debt Service52111153564 PERS Retirement52112147
47 Unemployment Expense5211351,824 Taxes521201193,345 424
446 193General Supplies531111933274 IMC Printing/Copies53509
449 193193327
27,559 1936,4312,280
27,559 1936,4312,280
1104 Foreign Language 44
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1105 English
2020-2021 Adjusted Budget
2019-2020 Actual
313,247 252,800FT Faculty51211242,800275,1333,514 FT Faculty Overloads51212
26,888 FT Summer Faculty5121319,85127,728FT Faculty Field Exp51215200
74,631 PT Faculty5131123,08552,6794,938 PT Summer Faculty513146,5617,416
423,218 252,800292,297363,156
FTE: 5.79 5.71 4.00 4.00FTE:
62,723 Employee Health Insurance5210558,37813,500 HSA Employer Contributions5210614,350
52 EAP5210743747 LT Disability Insurance52108788811 Life Insurance52109662
Workers Compensation521102537,004 PERS Debt Service5211133,98528,187 PERS Retirement5211238,510
1,654 Unemployment Expense521131,21530,927 Taxes5212027,745
175,605 175,703
1,146 773General Supplies53111773406667 83Operational Travel5321183
8,195 IMC Printing/Copies535091636,2644 Motor Pool53515
1105 English 45
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1105 English
2020-2021 Adjusted Budget
2019-2020 Actual
67 Rental Vehicle5352010,080 8561,0196,670
608,903 253,656293,316545,528
608,903 253,656293,316545,528
1105 English 46
BUDGET SALARY DETAIL2021-2022
COST CENTER: ENGLISH - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 75100
FACULTY FT 1.00 56400
FACULTY FT 1.00 63200
FACULTY FT 1.00 58100
---------------------------------------------------------------------------------------------4.00 252800
47
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1106 History & Political Science
2020-2021 Adjusted Budget
2019-2020 Actual
72,272 73,400FT Faculty5121170,90064,8662,679 FT Faculty Overloads51212
10,736 FT Summer Faculty512133,78214,6776,495 PT Faculty513114,3001,120 PT Summer Faculty51314
93,302 73,40074,68283,844
FTE: 1.14 0.99 1.00 1.00FTE:
18,360 Employee Health Insurance5210518,4733,000 HSA Employer Contributions521063,400
10 EAP521078219 LT Disability Insurance52108204148 Life Insurance52109130
8,676 PERS Debt Service521117,92010,770 PERS Retirement5211212,457
378 Unemployment Expense521132856,653 Taxes521206,243
48,215 49,120
127 193General Supplies53111193321,283 IMC Printing/Copies53509382,0591,409 1932312,091
142,926 73,59374,913135,055
142,926 73,59374,913135,055
1106 History & Political Science 48
BUDGET SALARY DETAIL2021-2022
COST CENTER: HISTORY & POLITICAL SCIENCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 73400
---------------------------------------------------------------------------------------------1.00 73400
49
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1110 Human Development
2020-2021 Adjusted Budget
2019-2020 Actual
122,961 140,000FT Faculty51211135,000126,212FT Summer Faculty512133,216
1,154 PT Faculty51311339124,115 140,000135,339129,428
FTE: 1.89 1.99 2.00 2.00FTE:
22,946 Employee Health Insurance-Emp5210530,0275,610 HSA Employer Contributions521066,358
15 EAP5210716394 LT Disability Insurance52108353226 Life Insurance52109245
12,412 PERS Debt Service5211112,94312,334 PERS Retirement5211216,898
559 Unemployment Expense521134309,520 Employer PR Taxes521209,924
64,015 77,193
IMC Prining/Copies53509
188,130 140,000135,339206,621
188,130 140,000135,339206,621
1110 Human Development 50
BUDGET SALARY DETAIL2021-2022
COST CENTER: HUMAN DEVELOPMENT - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 64900
FACULTY FT 1.00 75100
---------------------------------------------------------------------------------------------2.00 140000
51
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1205 Computer Tech
2020-2021 Adjusted Budget
2019-2020 Actual
82,083 116,200FT Faculty51211109,50094,4802,209 FT Faculty Overloads512128,0886,453 FT Summer Faculty5121316,783
595 FT Faculty Field Exp5121530068541,219 PT Faculty5131136,13638,120
PT Summer Faculty513148,265132,559 116,200162,719149,638
FTE: 2.47 2.69 2.00 2.00FTE:
9,304 Employee Health Insurance5210513,6681,950 HSA Employer Contributions521061,700
13 EAP5210716256 LT Disability Insurance52108298199 Life Insurance52109243
10,310 PERS Debt Service5211111,9806,557 PERS Retirement5211212,297
530 Unemployment Expense5211348610,041 Taxes5212011,19539,160 51,882
388 97General Supplies5311197337193Class & Lab Supplies5311819371500Dues & Fees53331500500
1205 Computer Tech 52
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1205 Computer Tech
2020-2021 Adjusted Budget
2019-2020 Actual
278 IMC Printing/Copies535098367666 7907981,275
172,385 116,990163,517202,795
172,385 116,990163,517202,795
1205 Computer Tech 53
BUDGET SALARY DETAIL2021-2022
COST CENTER: COMPUTER TECH - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 56400
FACULTY FT 1.00 59800
---------------------------------------------------------------------------------------------2.00 116200
54
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1206 Office Occupations
2020-2021 Adjusted Budget
2019-2020 Actual
85 FT Faculty512113,816 PT Faculty513112,5803,901 2,580
FTE: 0.07 0.05 FTE:
120 PERS Debt Service5211180 PERS Retirement5211210 Unemployment Expense521135
304 Taxes52120200514 205
4,415 2,785
4,415 2,785
1206 Office Occupations 55
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1207 Honors Program
2020-2021 Adjusted Budget
2019-2020 Actual
924 750Field Trip53217750750Dues and Fees5333175050
94 Rental Vehicle535201,018 1,5001,50050
Miscellaneous Disbursement55898360360
1,018 1,5001,500410
1,018 1,5001,500410
1207 Honors Program 56
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1209 Business
2020-2021 Adjusted Budget
2019-2020 Actual
138,229 123,000FT Faculty5121164,100130,25812,545 FT Faculty Overloads512125,75818,466 FT Summer Faculty5121312,21619,801
1,615 FT Faculty Field Exp512151001,28534,511 PT Faculty5131131,12337,0712,012 PT Summer Faculty513141,7721,539
PT Faculty Field Experience51315100207,378 123,000109,411195,713
FTE: 2.68 2.69 1.00 2.00FTE:
24,206 Employee Health Insurance5210528,1903,000 HSA Employer Contributions521063,400
19 EAP5210719400 LT Disability Insurance52108412296 Life Insurance52109286
16,937 PERS Debt Service5211117,64815,809 PERS Retirement5211221,773
803 Unemployment Expense5211369615,340 Taxes5212014,94976,810 87,373
443 193General Supplies53111193667 Postage & Shipping53112
Meeting Expenses5331935
1209 Business 57
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1209 Business
2020-2021 Adjusted Budget
2019-2020 Actual
2,270 IMC Printing/Copies53509812,1022,720 1932742,203
286,908 123,193109,685285,289
286,908 123,193109,685285,289
1209 Business 58
BUDGET SALARY DETAIL2021-2022
COST CENTER: BUSINESS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 66600
FACULTY FT 1.00 56400
---------------------------------------------------------------------------------------------2.00 123000
59
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1301 Biological Sciences
2020-2021 Adjusted Budget
2019-2020 Actual
187,870 FT Faculty51211160,81015,637 FT Faculty Overloads5121230,75821,221 FT Summer Faculty5121330,242
680 FT Faculty Field Exp5121577010,604 PT Faculty5131117,978
4,677 PT Summer Faculty513143,69610,187 PT 10HR Classified5141610,185
250,875 254,439
FTE: 3.77 3.34 FTE:
31,082 Employee Health Insurance5210532,1209,000 HSA Employer Contributions521068,500
34 EAP5210729575 LT Disability Insurance52108480362 Life Insurance52109355
21,570 PERS Debt Service5211125,40825,050 PERS Retirement5211235,176
1,022 Unemployment Expense5211388318,435 Taxes5212019,179
107,130 122,130
514 General Supplies5311160710 Postage & Shipping53112
5,806 Class & Lab Supplies531186,111110 Dues & Fees53331
5,602 IMC Printing/Copies535094,343
1301 Biological Sciences 60
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1301 Biological Sciences
2020-2021 Adjusted Budget
2019-2020 Actual
Motor Pool5351514312,042 11,205
370,047 387,774
370,047 387,774
1301 Biological Sciences 61
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1302 Chemistry
2020-2021 Adjusted Budget
2019-2020 Actual
59,756 61,500FT Faculty5121159,00056,9607,829 FT Faculty Overloads512121,888
10,755 FT Summer Faculty512138,39219,74385 FT Faculty Field Exp51215100185
4,978 PT Faculty513118,05483,404 61,50075,54678,776
FTE: 1.09 0.95 1.00 1.00FTE:
18,360 Employee Health Insurance5210519,3153,000 HSA Employer Contributions521063,400
10 EAP521079212 LT Disability Insurance52108152148 Life Insurance52109135
8,477 PERS Debt Service521117,8785,256 PERS Retirement521127,594
378 Unemployment Expense521132796,735 Taxes521205,944
42,575 44,706
1,216 1,256General Supplies531111,25664297 483Postage & Shipping53112483198
5,165 5,899Class & Lab Supplies531185,8995,048447 671Gasoline/Fuel/Propane53151671
1302 Chemistry 62
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1302 Chemistry
2020-2021 Adjusted Budget
2019-2020 Actual
1,539 IMC Printing/Copies53509359138,665 8,3098,3446,224
134,643 69,80983,890129,706
134,643 69,80983,890129,706
1302 Chemistry 63
BUDGET SALARY DETAIL2021-2022
COST CENTER: CHEMISTRY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 61500
---------------------------------------------------------------------------------------------1.00 61500
64
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1304 Mathematics
2020-2021 Adjusted Budget
2019-2020 Actual
298,608 312,600FT Faculty51211300,100281,4374,740 FT Faculty Overloads512128,265
41,557 FT Summer Faculty5121335,19438,592FT Faculty Field Exp51215250
51,036 PT Faculty5131119,44636,9839,834 PT Summer Faculty513145,779
405,776 312,600354,740371,305
FTE: 6.14 5.43 5.00 5.00FTE:
67,733 Employee Health Insurance5210573,37421,000 HSA Employer Contributions5210613,600
46 EAP5210743870 LT Disability Insurance52108874699 Life Insurance52109667
33,342 PERS Debt Service5211135,76125,681 PERS Retirement5211238,929
1,640 Unemployment Expense521131,29728,858 Taxes5212027,738
179,867 192,285
346 628General Supplies5311162830832 145Software < $5,0005311314540
1,311 1,900Operational Travel532111,900
1304 Mathematics 65
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1304 Mathematics
2020-2021 Adjusted Budget
2019-2020 Actual
6,866 IMC Printing/Copies535095935,6768,555 2,6733,2666,024
594,199 315,273358,006569,614
594,199 315,273358,006569,614
1304 Mathematics 66
BUDGET SALARY DETAIL2021-2022
COST CENTER: MATHEMATICS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 71700
FACULTY FT 1.00 56400
FACULTY FT 1.00 59800
FACULTY FT 1.00 68300
FACULTY FT 1.00 56400
---------------------------------------------------------------------------------------------5.00 312600
67
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1305 Earth Sciences
2020-2021 Adjusted Budget
2019-2020 Actual
76,021 76,800FT Faculty5121174,30058,4947,509 FT Faculty Overloads512122,3643,851 FT Summer Faculty512133,851
87,380 76,80074,30064,709
FTE: 1.00 0.78 1.00 1.00FTE:
16,102 Employee Health Insurance5210513,03010 EAP521077
231 LT Disability Insurance52108180148 Life Insurance52109112
8,364 PERS Debt Service521116,43510,690 PERS Retirement5211210,125
343 Unemployment Expense521132156,405 Taxes521204,935
42,292 35,038
101 1,122General Supplies531111,1225148 Postage & Shipping5311224310332 373Operational Travel53211767
40 Staff Development Travel5321674 395Field Trip53217395207
507 436Out of State Travel532194361,100 1,100Outside Printing Services533129005501,494 IMC Printing/Copies5350920887
708 500Motor Pool535155008932,532 4,500Bus - Southwestern535184,3061,449
1305 Earth Sciences 68
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1305 Earth Sciences
2020-2021 Adjusted Budget
2019-2020 Actual
Rental Vehicle53520317,036 8,4268,6894,032
136,708 85,22682,989103,779
136,708 85,22682,989103,779
1305 Earth Sciences 69
BUDGET SALARY DETAIL2021-2022
COST CENTER: EARTH SCIENCES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 76800
---------------------------------------------------------------------------------------------1.00 76800
70
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1310 Tutorial
2020-2021 Adjusted Budget
2019-2020 Actual
1,392 FT Summer Faculty5121320,902 PT Faculty5131111,94119,88337,851 46,500Tutors5131746,50023,17260,144 46,50058,44143,055
FTE: 2.12 0.77 0.68 1.86FTE:
272 PERS Debt Service52111144168 PERS Retirement52112138248 Unemployment Expense52113132
4,773 Taxes521203,3845,461 3,798
715General Supplies53111715601300Catering/Meals53137300
IMC Printing/Copies53509351,0151,015636
65,605 47,51559,45647,489
65,605 47,51559,45647,489
1310 Tutorial 71
BUDGET SALARY DETAIL2021-2022
COST CENTER: TUTORIAL - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
TUTORS 1.86 46500
---------------------------------------------------------------------------------------------1.86 46500
72
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1311 Physics
2020-2021 Adjusted Budget
2019-2020 Actual
56,480 58,100FT Faculty5121155,60049,7759,359 FT Faculty Overloads5121213,641
11,935 FT Summer Faculty512135,12214,327PT Faculty51311285
77,774 58,10061,00777,742
FTE: 1.00 0.89 1.00 1.00FTE:
6,628 Employee Health Insurance-Emp521055,8631,500 HSA Employer Contributions521061,700
10 EAP521078170 LT Disability Insurance52108157148 Life Insurance52109128
7,481 PERS Debt Service521117,7394,638 PERS Retirement521127,461
295 Unemployment Expense521132895,729 Taxes521205,901
26,598 29,245
290General Supplies531112903,943 4,983Class & Lab Supplies531184,7232,652
396 Operational Travel5321150 Dues & Fees53331260399
286 500Contracted Services & Speakers53357500451
1311 Physics 73
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1311 Physics
2020-2021 Adjusted Budget
2019-2020 Actual
992 IMC Printing/Copies53509487325,668 5,7735,8214,234
110,039 63,87366,828111,220
110,039 63,87366,828111,220
1311 Physics 74
BUDGET SALARY DETAIL2021-2022
COST CENTER: PHYSICS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT FACULTY 1.00 58100
---------------------------------------------------------------------------------------------1.00 58100
75
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1312 Anthropology & Sociology
2020-2021 Adjusted Budget
2019-2020 Actual
61,983 56,400FT Faculty5121145,84044,544FT Summer Faculty512136,1123,035
85 FT Fac Field Work5121529,264 PT Faculty513113,92317,333
3,034 PT Summer Faculty513145,67194,366 56,40055,87570,582
FTE: 1.60 1.37 1.00 1.00FTE:
13,102 Employee Health Insurance-Emp521052,3633,000 HSA Employer Contributions52106
10 EAP521079181 LT Disability Insurance52108129148 Life Insurance52109149
6,157 PERS Debt Service521113,8733,817 PERS Retirement521125,289
339 Unemployment Expense521132326,982 Employer PR Taxes521206,150
33,735 18,193
128 193General Supplies531111936,380 IMC Printing/Copies535096021,6976,508 1937951,697
134,609 56,59356,67090,472
134,609 56,59356,67090,472
1312 Anthropology & Sociology 76
BUDGET SALARY DETAIL2021-2022
COST CENTER: ANTHROPOLOGY & SOCIOLOGY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 56400
---------------------------------------------------------------------------------------------1.00 56400
77
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1313 Psychology
2020-2021 Adjusted Budget
2019-2020 Actual
122,413 126,400FT Faculty51211121,400106,09685 FT Faculty Field Exp51215200
5,378 PT Faculty513111,2136,2641,835 PT Summer Faculty513149974,748
129,711 126,400123,610117,308
FTE: 2.13 1.93 2.00 2.00FTE:
11,375 Employee Health Insurance-Emp5210523,88519 EAP5210716
368 LT Disability Insurance52108331296 Life Insurance52109249
11,599 PERS Debt Service5211111,2557,191 PERS Retirement5211210,969
555 Unemployment Expense521133949,464 Employer PR Taxes521208,900
40,867 55,997
774 386General Supplies531113866901 Postage & Shipping53112
1,477 IMC Printing/Copies535094761,2422,252 3868621,932
172,830 126,786124,472175,237
172,830 126,786124,472175,237
1313 Psychology 78
BUDGET SALARY DETAIL2021-2022
COST CENTER: PSYCHOLOGY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 59800
FACULTY FT 1.00 66600
---------------------------------------------------------------------------------------------2.00 126400
79
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1315 Allied Health Biological Science
2020-2021 Adjusted Budget
2019-2020 Actual
71,700FT Faculty51211119,700FT Summer Faculty5121327,322PT Faculty5131115,003
71,700162,025
FTE: 2.00 1.00FTE:
290General Supplies53111290145Computer Supplies53117145
3,478Class & Lab Supplies531183,47864Dues & Fees5333164
IMC Printing/Copies535093643,9774,341
75,677166,366
75,677166,366
1315 Allied Health Biological Science 80
BUDGET SALARY DETAIL2021-2022
COST CENTER: ALLIED HEALTH BIOLOGICAL SCIENCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 0.00 0
FACULTY FT 1.00 71700
---------------------------------------------------------------------------------------------1.00 71700
81
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1316 General Biological Science
2020-2021 Adjusted Budget
2019-2020 Actual
76,800FT Faculty5121174,300FT Summer Faculty512133,963FT Faculty Field Exp51215100PT Faculty5131112,265PT Summer Faculty513145,711
18,594PT 10HR Classified5141617,87395,394114,212
FTE: 1.48 1.48FTE:
193General Supplies5311119397Computer Supplies5311797
2,319Class & Lab Supplies531182,31942Dues & Fees5333142
IMC Printing/Copies535093642,6513,015
98,045117,227
98,045117,227
1316 General Biological Science 82
BUDGET SALARY DETAIL2021-2022
COST CENTER: GENERAL BIOLOGICAL SCIENCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 76800
PT 10HR CLASSIFIED 0.48 18594
---------------------------------------------------------------------------------------------1.48 95394
83
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1400 Pharmacy Tech
2020-2021 Adjusted Budget
2019-2020 Actual
1,290 PT Faculty513115,0858,90085 PT Faculty Field Experience51315500
1,375 5,0859,400
FTE: 0.03 0.17 FTE:
6 Unemployment Expense5211335108 Employer PR Taxes52120725114 760
193General Supplies5311119383Operational Travel532118397Meeting Expenses5331997
373373
1,488 3735,45810,161
1,488 3735,45810,161
1400 Pharmacy Tech 84
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1402 Medical Assistant
2020-2021 Adjusted Budget
2019-2020 Actual
14,818 FT Faculty51211340 FT Faculty Field Exp51215200
3,267 PT Faculty513113,7745,832PT Summer Faculty51314170PT Faculty Field Experience51315100
18,425 3,8746,202
FTE: 0.29 0.11 0.00 0.00FTE:
2,701 Employee Health Insurance-Emp52105750 HSA Employer Contributions52106
4 EAP5210766 LT Disability Insurance5210869 Life Insurance52109
2,298 PERS Debt Service521111,425 PERS Retirement52112
110 Unemployment Expense52113121,820 Taxes521204839,242 495
407 145General Supplies531111458,4378 Postage & Shipping53112
193Class & Lab Supplies5311819383Operational Travel5321183
300 290Meeting Expenses533192902,100 6,450Dues & Fees533316,450169
1402 Medical Assistant 85
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1402 Medical Assistant
2020-2021 Adjusted Budget
2019-2020 Actual
4 IMC Printing/Copies53509222,818 7,1617,1838,606
30,485 7,16111,05715,302
30,485 7,16111,05715,302
1402 Medical Assistant 86
BUDGET SALARY DETAIL2021-2022
COST CENTER: MEDICAL ASSISTANT - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 0.00 0
---------------------------------------------------------------------------------------------0.00 0
87
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1403 Early Childhood Ed
2020-2021 Adjusted Budget
2019-2020 Actual
8,007 FT Management511114,75817,027 FT Supervisor/Confidental5111428,04971,146 77,104FT Faculty5121174,05468,921
2,210 FT Faculty Field Exp512158001,71021,921 PT Faculty5131111,38720,806
680 PT Summer Faculty513144,678 FT Classified514116,162
125,670 77,10486,241130,406
FTE: 2.06 2.07 1.00 1.00FTE:
24,325 Employee Health Insurance-Emp5210523,5284,839 HSA Employer Contributions521064,803
16 EAP5210715318 LT Disability Insurance52108323231 Life Insurance52109232
13,686 PERS Debt Service5211113,0189,945 PERS Retirement5211214,585
808 Unemployment Expense521134509,427 Taxes521209,846
63,595 66,799
200General Supplies531117513120 Postage & Shipping53112512233 97Class & Lab Supplies5311897
50Food Supplies5313550400Facility/Equipment Rental53317400
Purchased Services533214082,469 2,500Dues & Fees533312,6252,454
1403 Early Childhood Ed 88
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1403 Early Childhood Ed
2020-2021 Adjusted Budget
2019-2020 Actual
3,710 IMC Printing/Copies535099162,9256,232 3,2474,1686,040
195,496 80,35190,409203,246
195,496 80,35190,409203,246
1403 Early Childhood Ed 89
BUDGET SALARY DETAIL2021-2022
COST CENTER: EARLY CHILDHOOD ED - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 77104
---------------------------------------------------------------------------------------------1.00 77104
90
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1404 Physical Education
2020-2021 Adjusted Budget
2019-2020 Actual
-155 Other Fees44690-155
-155
243,014 219,936FT Faculty51211211,236204,23912,195 FT Faculty Overloads5121221,91116,079 FT Summer Faculty512139,98427,207
FT Faculty Field Exp5121510022,865 PT Faculty5131120,81521,178
1,435 PT Summer Faculty513141,5291,55710,104 PT Coaching5132612,67634,293 32,053FT Classified5141130,80529,954
339,986 251,989274,369318,822
FTE: 5.52 5.02 4.48 4.48FTE:
72,650 Employee Health Insurance-Emp5210574,45317,450 HSA Employer Contributions5210615,912
46 EAP5210742670 LT Disability Insurance52108717631 Life Insurance52109630
28,890 PERS Debt Service5211131,05922,518 PERS Retirement5211234,475
1,303 Unemployment Expense521131,13624,001 Taxes5212024,206
168,158 182,632
809 4,381General Supplies531114,3813,42891 Postage & Shipping5311260
1404 Physical Education 91
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1404 Physical Education
2020-2021 Adjusted Budget
2019-2020 Actual
4,185 6,930Dues & Fees533316,9303,0602,395 450IMC Printing/Copies535099189767,480 11,76112,2297,524
515,624 263,750286,598508,978
515,469 263,750286,598508,978
1404 Physical Education 92
BUDGET SALARY DETAIL2021-2022
COST CENTER: PHYSICAL EDUCATION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 32053
FACULTY FT 0.87 62379
FACULTY FT 0.87 59421
FACULTY FT 0.87 50547
FACULTY FT 0.87 47589
---------------------------------------------------------------------------------------------4.48 251989
93
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1405 Nursing
2020-2021 Adjusted Budget
2019-2020 Actual
-8,894 -36,600Supplies Sales45003-36,600-21,654-8,894 -36,600-36,600-21,654
-8,894 -36,600-36,600-21,654
91,223 79,568FT Management5111177,250102,332239,361 283,700FT Faculty51211219,000198,779
FT Faculty Overloads512128,6194,046 FT Summer Faculty51213
255 FT Faculty Field Exp5121510085,736 PT Faculty5131165,858122,909
PT Faculty Field Experience5131520078,083 45,386FT Classified5141143,61881,870
1,200 600Classified Other Pay514216001,150499,905 409,254406,326515,958
FTE: 8.65 8.94 6.00 7.00FTE:
90,870 Employee Health Insurance-Emp5210586,5269,400 HSA Employer Contributions5210614,800
57 EAP5210754898 LT Disability Insurance52108955909 Life Insurance52109841
Workers Compensation521102637,663 PERS Debt Service5211130,17029,595 PERS Retirement5211229,086
1,802 Unemployment Expense521131,57838,178 Taxes5212037,697
209,372 201,731
1405 Nursing 94
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1405 Nursing
2020-2021 Adjusted Budget
2019-2020 Actual
2,076 5,570General Supplies531115,5702,41460 265Postage & Shipping5311226589
2,382 5,305Class & Lab Supplies531185,3053,646457Catering/Meals53137457118
1,183 9,249Operational Travel532119,2492,45211,497 25,659Purchased Services5332125,6599,230
90 707Dues & Fees5333170715011,247 36,600Materials for Resale5341036,60021,5572,288 2,568IMC Printing/Copies535092,5682,976
Motor Pool53515207128 500Rental Vehicle53520500
3,088 6,405Equipment Repair536106,40534,040 93,28593,28542,838
743,317 502,539499,611760,528
734,423 465,939463,011738,874
1405 Nursing 95
BUDGET SALARY DETAIL2021-2022
COST CENTER: NURSING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 45386
FACULTY FT 1.00 58100
FACULTY FT 1.00 56400
FACULTY FT 1.00 58100
FACULTY FT 1.00 53000
FACULTY FT 1.00 58100
MGMT SAL FT 1.00 79568
---------------------------------------------------------------------------------------------7.00 408654
96
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1406 Justice Services
2020-2021 Adjusted Budget
2019-2020 Actual
48,376 FT Faculty5121159,00055,6551,517 FT Faculty Overloads512126,869 FT Summer Faculty512134,19610,773
170 FT Faculty Field Exp5121540017,604 PT Faculty5131118,65418,02174,537 81,85084,850
FTE: 1.33 1.25 1.00 0.00FTE:
10,482 Employee Health Insurance-Emp5210513,1822,400 HSA Employer Contributions521063,361
8 EAP521079145 LT Disability Insurance52108173119 Life Insurance52109133
5,922 PERS Debt Service521118,0874,025 PERS Retirement521128,527
291 Unemployment Expense521132615,401 Taxes521206,358
28,790 40,089
8 193General Supplies53111193130Postage & Shipping531122
290Class & Lab Supplies5311829065 Operational Travel53211
97Meeting Expenses53319973,834 IMC Printing/Copies53509582,864
1406 Justice Services 97
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1406 Justice Services
2020-2021 Adjusted Budget
2019-2020 Actual
920 Motor Pool535151104,827 5806383,106
108,154 58082,488128,046
108,154 58082,488128,046
1406 Justice Services 98
BUDGET SALARY DETAIL2021-2022
COST CENTER: JUSTICE SERVICES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 0.00 0
---------------------------------------------------------------------------------------------0.00 0
99
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1408 Emergency Medical Tech
2020-2021 Adjusted Budget
2019-2020 Actual
-4,200Other Fees44690-4,200-4,200-4,200
-4,200-4,200
36,636Director5111735,56835,07869,072 54,700FT Faculty5121152,20060,865
FT Summer Faculty512136041,275 FT Faculty Field Exp51215
40,080 FT Adjunct Faculty5122042,029 PT Faculty5131124,47935,023
PT Summer Faculty513141,74412,000 12,000PT Faculty Other5136312,00012,403
441 1,000PT Casual/Temporary514171,000164,897 104,336127,595143,370
FTE: 3.02 2.49 1.82 1.76FTE:
35,602 Employee Health Insurance-Emp5210519,6276,000 HSA Employer Contributions521063,400
18 EAP5210717328 LT Disability Insurance52108164269 Life Insurance52109134
Workers Compensation5211012,202 PERS Debt Service521119,248
7,797 PERS Retirement521129,027553 Unemployment Expense52113457
13,007 Taxes5212010,47275,775 52,547
1408 Emergency Medical Tech 100
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1408 Emergency Medical Tech
2020-2021 Adjusted Budget
2019-2020 Actual
1,671 2,391General Supplies531112,3911,16946 Postage & Shipping53112963
11,050 18,408Class & Lab Supplies5311826,9673,1525,188 4,002Uniforms531194,0022,497
569 900Operational Travel53211900193Facility/Equipment Rental53317193
97Meeting Expenses5331997968,896 17,354Purchased Services533217,7488,8982,250 1,253Dues & Fees533312,3002,250
443 487Insurance533704874262,011 IMC Printing/Copies5350952454
1,509Motor Pool535151,509120Rental Vehicle53520120
3,000Equipment Repair536103,000670 1,500Vehicle Repair536201,500167
32,795 51,21451,26620,071
273,467 155,550178,861215,987
273,467 151,350174,661215,987
1408 Emergency Medical Tech 101
BUDGET SALARY DETAIL2021-2022
COST CENTER: EMERGENCY MEDICAL TECH - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
DIRECTOR 0.50 36636
FACULTY FT 1.00 54700
PT CASUAL/TEMPORARY 0.04 1000
PT FAC OTHER 0.22 12000
---------------------------------------------------------------------------------------------1.76 104336
102
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1409 Childcare Services
2020-2021 Adjusted Budget
2019-2020 Actual
-6,387 Federal - Other42390-4,479-6,387 -4,479
-115,989 Other Services45209-99,569-115,989 -99,569
-122,376 -104,048
21,250 FT Management5111123,79133,548 FT Supervisor/Confidental5111428,049
FT Faculty5121123985 FT Faculty Field Exp51215
101,410 FT Classified51411111,67116,823 PT 20HR Classified5141516,58923,360 PT 10HR Classified5141611,22523,083 Substitute5141814,436
50 Classified Other Pay51421550219,609 206,550
FTE: 6.34 6.60 FTE:
54,481 Employee Health Insurance-Emp5210557,04912,983 HSA Employer Contributions5210611,209
60 EAP5210755485 LT Disability Insurance52108506576 Life Insurance52109563
19,221 PERS Debt Service5211117,79314,447 PERS Retirement5211218,857
984 Unemployment Expense52113702
1409 Childcare Services 103
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1409 Childcare Services
2020-2021 Adjusted Budget
2019-2020 Actual
16,723 Taxes5212015,441119,960 122,174
1,778 General Supplies531114,052121 Postage & Shipping53112217
13,023 Food Supplies531357,733304 Field Trip53217
1,310 Purchased Services533211,1991,362 Dues & Fees533311,024
373 Insurance533706894,321 IMC Printing/Copies535095,056
22,591 19,970
362,160 348,694
239,785 244,646
1409 Childcare Services 104
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1410 Digital Design
2020-2021 Adjusted Budget
2019-2020 Actual
63,332 64,900FT Faculty5121162,40062,40085 FT Faculty Field Exp51215200
1,935 PT Faculty513112,0332,98965,352 64,90064,43365,589
FTE: 1.04 1.05 1.00 1.00FTE:
6,628 Employee Health Insurance-Emp521056,7871,500 HSA Employer Contributions521061,700
10 EAP5210710192 LT Disability Insurance52108198148 Life Insurance52109143
6,010 PERS Debt Service521116,3253,726 PERS Retirement521126,097
279 Unemployment Expense521132284,614 Employer PR Taxes521204,909
23,107 26,396
193General Supplies53111193169193Class & Lab Supplies53118193386386169
88,459 65,28664,81992,154
88,459 65,28664,81992,154
1410 Digital Design 105
BUDGET SALARY DETAIL2021-2022
COST CENTER: DIGITAL DESIGN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT FACULTY 1.00 64900
---------------------------------------------------------------------------------------------1.00 64900
106
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1413 Rural Medical Aide
2020-2021 Adjusted Budget
2019-2020 Actual
85 FT Faculty Field Exp5121585
FTE: 0.00 FTE:
9 PERS Debt Service521115 PERS Retirement52112
Unemployment Expense521137 Employer PR Taxes52120
21
106
106
1413 Rural Medical Aide 107
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1414 Dental Assisting
2020-2021 Adjusted Budget
2019-2020 Actual
45,452 47,900FT Faculty5121145,40039,6601,078 FT Faculty Overloads51212
850 FT Summer Faculty512136,3936,1431,870 FT Faculty Field Exp512151,7001,1703,506 PT Faculty51311
PT Summer Faculty513141,24552,756 47,90053,49348,217
FTE: 1.07 0.89 1.00 1.00FTE:
18,360 Employee Health Insurance-Emp5210517,0503,000 HSA Employer Contributions521063,400
10 EAP521078138 LT Disability Insurance52108124148 Life Insurance52109125
4,681 PERS Debt Service521114,6622,903 PERS Retirement521124,495
222 Unemployment Expense521131683,834 Employer PR Taxes521203,677
33,295 33,709
777 General Supplies531114815 Postage & Shipping5311222
3,969 6,400Class & Lab Supplies531185,2063,0804,000Equipment < $5,000531714,000140
300Operational Travel5321130033 250Meeting Expenses5331925061
Purchased Services533211,1941,068 Dues & Fees533311,204
1414 Dental Assisting 108
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1414 Dental Assisting
2020-2021 Adjusted Budget
2019-2020 Actual
1,771 IMC Printing/Copies535092898097,634 10,95011,2395,363
93,686 58,85064,73287,290
93,686 58,85064,73287,290
1414 Dental Assisting 109
BUDGET SALARY DETAIL2021-2022
COST CENTER: DENTAL ASSISTING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT FACULTY 1.00 47900
---------------------------------------------------------------------------------------------1.00 47900
110
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1501 Forestry/Natural Resources
2020-2021 Adjusted Budget
2019-2020 Actual
52,516 54,700FT Faculty5121152,20048,353595 FT Faculty Field Exp51215100585
4,833 PT Faculty513111,8173,55857,944 54,70054,11752,495
FTE: 1.09 0.99 1.00 1.00FTE:
6,628 Employee Health Insurance-Emp521056,1581,500 HSA Employer Contributions521061,700
10 EAP521079159 LT Disability Insurance52108152148 Life Insurance52109133
5,041 PERS Debt Service521115,2153,126 PERS Retirement521125,026
240 Unemployment Expense521131794,230 Taxes521203,965
21,081 22,537
203 483General Supplies531114831231 Postage & Shipping53112
483Class & Lab Supplies53118483468 Operational Travel53211225 IMC Printing/Copies53509345716 Motor Pool5351552
1501 Forestry/Natural Resources 111
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1501 Forestry/Natural Resources
2020-2021 Adjusted Budget
2019-2020 Actual
Rental Vehicle53520511,613 966966570
80,639 55,66655,08375,602
80,639 55,66655,08375,602
1501 Forestry/Natural Resources 112
BUDGET SALARY DETAIL2021-2022
COST CENTER: FORESTRY/NATURAL RESOURCES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT FACULTY 1.00 54700
---------------------------------------------------------------------------------------------1.00 54700
113
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1508 Manufacturing Tech
2020-2021 Adjusted Budget
2019-2020 Actual
56,855 51,300FT Faculty5121148,80030,1123,321 FT Faculty Overloads5121210,411
32,127 PT Faculty5131124,86717,883PT Summer Faculty513141,222
92,303 51,30073,66759,629
FTE: 1.80 0.96 1.00 1.00FTE:
13,139 Employee Health Insurance-Emp521055,4043,750 HSA Employer Contributions521061,700
12 EAP521074194 LT Disability Insurance5210891189 Life Insurance5210990
6,641 PERS Debt Service521114,2674,118 PERS Retirement521124,196
209 Unemployment Expense52113-257,607 Taxes521204,654
35,860 20,381
1,484 1,500General Supplies531111,50083441 Postage & Shipping53112
25,957 21,812Class & Lab Supplies5311820,13125,815125Meeting Expenses5331910126
88 145Dues & Fees533311,850
1508 Manufacturing Tech 114
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1508 Manufacturing Tech
2020-2021 Adjusted Budget
2019-2020 Actual
651 IMC Printing/Copies5350923630528,221 23,58223,81826,979
156,385 74,88297,485106,988
156,385 74,88297,485106,988
1508 Manufacturing Tech 115
BUDGET SALARY DETAIL2021-2022
COST CENTER: MANUFACTURING TECH - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT FACULTY 1.00 51300
FT FACULTY 0.00 0
---------------------------------------------------------------------------------------------1.00 51300
116
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1701 Misc Instruction
2020-2021 Adjusted Budget
2019-2020 Actual
-2,892 Registration Fees44560-3,178-2,892 -3,178
-2,892 -3,178
19,325 FT Faculty512116,41080,000FT Faculty Overloads5121280,000
8,020 FT Summer Faculty512135,475FT Faculty Field Exp51215
64,844 534,982PT Faculty51311119,9361,2631,120 PT Summer Faculty51314
93,309 620,457199,9367,673
FTE: 1.23 0.10 9.49 9.62FTE:
430 Employee Health Insurance-Emp5210515EAP52107
1 Life Insurance521095,584 PERS Debt Service521117674,320 PERS Retirement52112740
269 Unemployment Expense52113277,120 Taxes52120586
17,724 2,135
382 3,400General Supplies531113,400193Postage & Shipping53112193
120 3,834Catering/Meals531371,1781,500Equipment < $5,000531711,500
179 2,577Operational Travel532111,45131012,208 7,683Staff Development Travel532167,683
1701 Misc Instruction 117
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1701 Misc Instruction
2020-2021 Adjusted Budget
2019-2020 Actual
125 1,052Meeting Expenses533191,03613,500 Purchased Services53321695
300 580Dues & Fees533315801,674 Student Support533545,952 903Contracted Services & Speakers5335790310,786
83 100Motor Pool5351510044 200Rental Vehicle5352020042
34,567 22,02217,04613,010
145,600 642,479216,98222,818
142,708 642,479216,98219,640
1701 Misc Instruction 118
BUDGET SALARY DETAIL2021-2022
COST CENTER: MISC INSTRUCTION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY PT 9.62 534982
FT FACULTY OVERLOADS 0.00 80000
---------------------------------------------------------------------------------------------9.62 614982
119
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1702 Summer School
2020-2021 Adjusted Budget
2019-2020 Actual
697 140,000FT Summer Faculty51213458 80,000PT Summer Faculty5131435,214
1,155 220,00035,214
FTE: 0.01 1.42 1.44FTE:
70 PERS Debt Service5211143 PERS Retirement52112
5 Unemployment Expense5211390 Taxes52120
208
1,362 220,00035,214
1,362 220,00035,214
1702 Summer School 120
BUDGET SALARY DETAIL2021-2022
COST CENTER: SUMMER SCHOOL - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SUMMER FACULTY 0.00 140000
PT FAC SUMMER 1.44 80000
---------------------------------------------------------------------------------------------1.44 220000
121
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1807 Testing
2020-2021 Adjusted Budget
2019-2020 Actual
1,723 PT Faculty5131132,305 PT 10HR Classified5141634,028
FTE: 0.99 FTE:
10 EAP521073,231 PERS Debt Service521113,068 PERS Retirement52112
70 Unemployment Expense521132,637 Employer PR Taxes521209,016
200 General Supplies53111200
43,244
43,244
1807 Testing 122
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1808 Elearning
2020-2021 Adjusted Budget
2019-2020 Actual
65,256 FT Management511112,000FT Other Faculty512182,000
490 PT Faculty513113152,000PT Faculty Curriculum513132,000
32,700 40,103FT Classified5141133,26037,917600 600Classified Other Pay51421600600
99,046 44,70337,86038,832
FTE: 2.01 1.01 1.00 1.00FTE:
21,813 Employee Health Insurance-Emp521058,4423,200 HSA Employer Contributions52106
20 EAP5210710288 LT Disability Insurance5210887302 Life Insurance52109143
Workers Compensation5211098,017 PERS Debt Service521113,8835,068 PERS Retirement521123,743
426 Unemployment Expense521131357,518 Taxes521202,979
46,653 19,431
469 386General Supplies531111001 Postage & Shipping53112
435Class & Lab Supplies53118Equipment < $5,00053171721
606 2,416Operational Travel532112,4162,5552,025 2,857Out of State Travel532192,857
495 498Dues & Fees53331498340495 2,500On Site Training & Workshops533322,500
17,500Contracted Services & Speakers533578,977
1808 Elearning 123
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1808 Elearning
2020-2021 Adjusted Budget
2019-2020 Actual
30 IMC Printing/Copies53509604,121 26,59218,0692,955
149,820 71,29555,92961,218
149,820 71,29555,92961,218
1808 Elearning 124
BUDGET SALARY DETAIL2021-2022
COST CENTER: ELEARNING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 40103
---------------------------------------------------------------------------------------------1.00 40103
125
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1809 Community Education
2020-2021 Adjusted Budget
2019-2020 Actual
-29,265 -3,300Registration Fees44560-3,300-29,265 -3,300-3,300
-29,265 -3,300-3,300
320 Other Management51112960480 FT Faculty51211
28,157 28,267PT Faculty5131128,26713,9421,240 7,431PT Summer Faculty513147,4315,237
12,057 FT Classified51411841 Classified Other Pay51421
38,376 53,045FT Specialist5152151,50038,62581,471 88,74387,19858,763
FTE: 1.68 1.09 1.63 1.64FTE:
17,161 Employee Health Insurance-Emp5210515,4943,728 HSA Employer Contributions521062,550
10 EAP521077159 LT Disability Insurance52108123150 Life Insurance52109107
5,458 PERS Debt Service521115,3203,460 PERS Retirement521125,129
343 Unemployment Expense521131996,237 Taxes521204,431
36,705 33,361
331 200General Supplies5311119329496 115Postage & Shipping53112125131
500Food Supplies53135
1809 Community Education 126
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1809 Community Education
2020-2021 Adjusted Budget
2019-2020 Actual
1,340 2,000Equipment < $5,000531712,000143 332Operational Travel53211332
3,150 Facility/Equipment Rental533174,1533,600148 Meeting Expenses53319100
Dues & Fees5333150507 127IMC Printing/Copies53509127378
56 Rental Vehicle535201155,771 3,2746,9304,668
123,947 92,01794,12896,792
94,682 88,71790,82896,792
1809 Community Education 127
BUDGET SALARY DETAIL2021-2022
COST CENTER: COMMUNITY EDUCATION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY PT 0.51 28267
FT SPECIALIST 1.00 53045
PT FAC SUMMER 0.13 7431
---------------------------------------------------------------------------------------------1.64 88743
128
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1902 Fire Science
2020-2021 Adjusted Budget
2019-2020 Actual
55,120 56,400FT Faculty5121157,30054,1173,925 FT Faculty Overloads512121,785 FT Faculty Field Exp512151,8751,4002,271 PT Faculty513112,5636,342
30,266 FT Classified51411500 Classified Other Pay51421
93,867 56,40061,73861,859
FTE: 1.96 1.04 1.00 1.00FTE:
20,155 Employee Health Insurance-Emp5210518,9103,650 HSA Employer Contributions521063,400
17 EAP521079257 LT Disability Insurance52108167263 Life Insurance52109133
7,663 PERS Debt Service521115,8304,829 PERS Retirement521125,666
381 Unemployment Expense521132066,624 Taxes521204,419
43,840 38,740
529 966General Supplies531119661141 Postage & Shipping53112
767 846Class & Lab Supplies53118801302190 200Gasoline/Fuel/Propane53151200148
4,517 7,249Equipment < $5,000531717,24974 300Operational Travel53211300
424 Out of State Travel53219257 750Purchased Services533211,410
250Dues & Fees53331250434 478Insurance53370478850
1902 Fire Science 129
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1902 Fire Science
2020-2021 Adjusted Budget
2019-2020 Actual
2,314 IMC Printing/Copies5350939774548 1,500Motor Pool535151,08580 200Rental Vehicle5352011
Equipment Repair536108,7069,636 12,73913,13610,876
147,342 69,13974,874111,475
147,342 69,13974,874111,475
1902 Fire Science 130
BUDGET SALARY DETAIL2021-2022
COST CENTER: FIRE SCIENCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 56400
---------------------------------------------------------------------------------------------1.00 56400
131
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1909 Adult & Pre-College Education
2020-2021 Adjusted Budget
2019-2020 Actual
-15,276 Assessment Fees44540-10,716-15,276 -10,716
-15,276 -10,716
59,726FT Management5111118,082 PT Faculty5131122,46613,96310,628 PT Summer Faculty5131411,22210,371 11,923FT Classified5141111,46111,549
38 150Classified Other Pay5142115015039,118 71,79934,07736,884
FTE: 0.82 0.70 0.25 1.25FTE:
3,349 Employee Health Insurance-Emp521053,600800 HSA Employer Contributions52106850
4 EAP52107231 LT Disability Insurance521083736 Life Insurance5210936
Workers Compensation5211033,912 PERS Debt Service521113,5852,456 PERS Retirement521123,455
156 Unemployment Expense521131223,013 Taxes521202,838
13,756 14,527
1,505 1,457General Supplies531111,4571,886264 300Catering/Meals5313730043637 700Operational Travel53211700307
1909 Adult & Pre-College Education 132
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1909 Adult & Pre-College Education
2020-2021 Adjusted Budget
2019-2020 Actual
197 300Rental Vehicle535203001162,603 2,7572,7572,352
55,477 74,55636,83453,764
40,201 74,55636,83443,048
1909 Adult & Pre-College Education 133
BUDGET SALARY DETAIL2021-2022
COST CENTER: ADULT & PRE-COLLEGE EDUCATION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 0.25 11923
MGMT SAL FT 1.00 59726
---------------------------------------------------------------------------------------------1.25 71649
134
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2101 Instructional Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
114,618 121,599FT Management51111118,057118,0571,360 Other Management51112960
43,343 FT Supervisor/Confidental5111434,737PT Faculty513112,047
75,722 84,012FT Classified5141185,34389,193650 1,200Classified Other Pay514211,2001,200
235,693 206,811204,600246,194
FTE: 4.00 3.83 3.00 3.00FTE:
50,470 Employee Health Insurance-Emp5210554,8098,000 HSA Employer Contributions521068,075
35 EAP5210739723 LT Disability Insurance52108807527 Life Insurance52109583
Workers Compensation521102021,526 PERS Debt Service5211124,34613,772 PERS Retirement5211223,705
1,061 Unemployment Expense5211385817,861 Taxes5212018,675
113,975 131,918
462 1,220General Supplies531111,220717489 193Postage & Shipping53112335271
2,597 Computer Supplies531177203,792 1,000Catering/Meals531371,0008601,012 3,000Operational Travel53211456
34 Staff Development Travel53216676Meeting Expenses53319626447
1,666Dues & Fees533311,8502503,144 15,000Contracted Services & Speakers5335718,8233,556
2101 Instructional Supervision 135
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2101 Instructional Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
94 IMC Printing/Copies5350942661 Rental Vehicle5352039
11,682 22,75523,8547,741
361,350 229,566228,454385,853
361,350 229,566228,454385,853
2101 Instructional Supervision 136
BUDGET SALARY DETAIL2021-2022
COST CENTER: INSTRUCTIONAL SUPERVISION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 36338
CLASS SAL FT 1.00 47674
MGMT SAL FT 1.00 121599
SUPR/CONF FT 0.00 0
---------------------------------------------------------------------------------------------3.00 205611
137
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2102 Library
2020-2021 Adjusted Budget
2019-2020 Actual
-85 Library Fines44623-95-339 Lost Book Fees44625-595-424 -690
-1,256 Supplies Sales45003-1,011-1,256 -1,011
-1,681 -1,701
64,924 70,882FT Faculty5121167,83267,40569,527 73,300FT Classified5141170,45063,886
421 1,580PT Casual/Temporary514171,5801,150 600Classified Other Pay51421600550
136,023 146,362140,462131,841
FTE: 3.01 3.00 3.07 3.06FTE:
32,976 Employee Health Insurance-Emp5210550,3088,600 HSA Employer Contributions5210610,200
19 EAP5210727417 LT Disability Insurance52108415422 Life Insurance52109393
13,602 PERS Debt Service5211113,18410,575 PERS Retirement5211212,710
606 Unemployment Expense5211345610,314 Taxes521209,87477,530 97,565
2,849 5,500General Supplies531114,9751,799
2102 Library 138
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2102 Library
2020-2021 Adjusted Budget
2019-2020 Actual
413 500Postage & Shipping53112500769Equipment < $5,00053171310
1,634 1,500Operational Travel532111,50049365 1,000Staff Development Travel532161,000
400 1,000Meeting Expenses533191,00038320 100Inter-Library Loan53324100
230 1,150Dues & Fees533311,1502,350Contracted Services & Speakers533572,3505,043
608 700Leased Equipment53371700608888 1,200IMC Printing/Copies535091,200666
16,445 14,000Books5370114,00013,9851,026 2,000References537032,000
1,000Course Reserve537041,0001,000eBooks537051,000
4,755 5,000DVD/Video/CD537085,0001,67826,737 35,000Electronic Resources5370937,77420,556
3,774 9,000Periodicals537236,441389203 600Replacement Books5374160050
60,049 82,60082,60046,419
273,602 228,962223,062275,825
271,921 228,962223,062274,124
2102 Library 139
BUDGET SALARY DETAIL2021-2022
COST CENTER: LIBRARY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 41143
CLASS SAL FT 1.00 32157
FACULTY FT 1.00 70882
PT CASUAL/TEMPORARY 0.06 1580
---------------------------------------------------------------------------------------------3.06 145762
140
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2103 Media Services
2020-2021 Adjusted Budget
2019-2020 Actual
723 1,750General Supplies531111,7501,617137 150Postage & Shipping5311215025
81 Gasoline/Fuel531517,249 20,000Equipment < $5,0005317120,00012,858
764 Telephone Services5331435576 Insurance53370826
IMC Printing/Copies53509140610 2,730Equipment Repair536102,7301,939
4,030 5,000DVD/Video/CD537085,0004,09414,170 29,63029,63021,534
14,170 29,63029,63021,534
14,170 29,63029,63021,534
2103 Media Services 141
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2107 Inst. Staff Development
2020-2021 Adjusted Budget
2019-2020 Actual
1,340 Operational Travel53211973,104 7,500Staff Development Travel532167,5001,1251,710 Out of State Travel532194,543
386 Meeting Expenses53319502781,687 3,000Contracted Services & Speakers533571,8001,4368,227 10,5009,3507,478
8,227 10,5009,3507,478
8,227 10,5009,3507,478
2107 Inst. Staff Development 142
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2109 Workforce Development Sup
2020-2021 Adjusted Budget
2019-2020 Actual
78,000 FT Management5111178,000
FTE: 1.00 0.00 FTE:
19,995 Employee Health Insurance-Emp521053,200 HSA Employer Contributions52106
10 EAP52107250 LT Disability Insurance52108148 Life Insurance52109
7,800 PERS Debt Service521114,836 PERS Retirement52112
351 Unemployment Expense521135,943 Taxes52120
42,533
120,533
120,533
2109 Workforce Development Sup 143
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2110 Dean of LDC
2020-2021 Adjusted Budget
2019-2020 Actual
81,196 78,469FT Management5111178,46992,178960 Other Management51112960
19,207 22,143FT Classified5141121,28018,101300 300Classified Other Pay51421300275
101,663 100,912100,049111,514
FTE: 1.50 1.43 1.50 1.50FTE:
20,365 Employee Health Insurance-Emp5210521,224800 HSA Employer Contributions52106850
14 EAP5210714321 LT Disability Insurance52108333218 Life Insurance52109214
10,166 PERS Debt Service5211110,5087,631 PERS Retirement5211211,249
457 Unemployment Expense521133977,684 Taxes521208,472
47,656 53,261
526 870General Supplies53111870365Postage & Shipping5311282
362Class & Lab Supplies53118362725Equipment < $5,00053171725
1,127 1,600Operational Travel532111,6001,124831Staff Development Travel5321683154122Meeting Expenses53319122
1,562 IMC Printing/Copies535091151,096
2110 Dean of LDC 144
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2110 Dean of LDC
2020-2021 Adjusted Budget
2019-2020 Actual
224 Rental Vehicle535201583,439 4,5104,6252,880
152,758 105,422104,674167,655
152,758 105,422104,674167,655
2110 Dean of LDC 145
BUDGET SALARY DETAIL2021-2022
COST CENTER: DEAN OF LDC - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 0.50 22143
MGMT SAL FT 1.00 78469
---------------------------------------------------------------------------------------------1.50 100612
146
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2111 Dean of CTE
2020-2021 Adjusted Budget
2019-2020 Actual
77,905 83,430FT Management5111181,00075,763800 Other Management51112720
19,207 22,141FT Classified5141121,27753,37230,338PT 20HR Classified5141528,452
300 300Classified Other Pay5142190082598,212 136,209131,629130,681
FTE: 1.42 2.39 2.28 2.28FTE:
14,837 Employee Health Insurance-Emp521059,0794,000 HSA Employer Contributions521062,683
14 EAP5210721291 LT Disability Insurance52108379208 Life Insurance52109309
8,619 PERS Debt Service5211112,6216,671 PERS Retirement5211213,285
419 Unemployment Expense521134427,521 Taxes521209,978
42,580 48,798
521 1,200General Supplies531111,2007641 Postage & Shipping53112
362Class & Lab Supplies53118362200 Equipment < $5,00053171
2,252 1,319Operational Travel532111,3191,787316Staff Development Travel53216316167
Out of State Travel53219459166 1,300Meeting Expenses533191,30014
1,445 Dues & Fees533311,932Contracted Services & Speakers533571,9321,351
822 IMC Printing/Copies535093321,464
2111 Dean of CTE 147
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2111 Dean of CTE
2020-2021 Adjusted Budget
2019-2020 Actual
178 100Rental Vehicle535201001885,585 6,5296,8616,193
146,377 142,738138,490185,671
146,377 142,738138,490185,671
2111 Dean of CTE 148
BUDGET SALARY DETAIL2021-2022
COST CENTER: DEAN OF CTE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
20 HR PT CLASS SAL 0.78 30338
CLASS SAL FT 0.50 22141
MGMT SAL FT 1.00 83430
---------------------------------------------------------------------------------------------2.28 135909
149
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2112 Dean of Learning
2020-2021 Adjusted Budget
2019-2020 Actual
FT Management5111182,40082,40082,40082,400
FTE: 1.00 1.00 FTE:
Employee Health Insurance-Emp5210520,659HSA Employer Contributions521063,400EAP5210710LT Disability Insurance52108263Life Insurance5210960PERS Debt Service521118,240PERS Retirement521128,027Unemployment Expense52113288Taxes521206,216
47,161
General Supplies53111120Operational Travel53211490
490120
82,890129,681
82,890129,681
2112 Dean of Learning 150
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2401 Student Services Admin
2020-2021 Adjusted Budget
2019-2020 Actual
-100 Other Fees44690-6,000-100-100 -6,000-100
-100 -6,000-100
106,080 102,541FT Management51111109,263129,255960 Other Management51112960
47,741FT Supervisor/Confidential5111446,35035,277 FT Classified5141127,81643,482 34,484FT Specialist5152163,67852,736
185,798 184,766219,291210,767
FTE: 2.97 3.17 3.70 2.75FTE:
46,515 Employee Health Insurance-Emp5210543,3538,080 HSA Employer Contributions521069,067
29 EAP5210730581 LT Disability Insurance52108624422 Life Insurance52109441
18,580 PERS Debt Service5211121,07719,154 PERS Retirement5211227,672
836 Unemployment Expense5211374313,995 Taxes5212015,628
108,192 118,634
826 1,232General Supplies531112,232277276 Postage & Shipping5311215
1,059Equipment < $5,000531715592321,254 450Operational Travel53211450
903 1,462Staff Development Travel53216962423
2401 Student Services Admin 151
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2401 Student Services Admin
2020-2021 Adjusted Budget
2019-2020 Actual
225 Out of State Travel53219234 386Meeting Expenses53319386231625 1,838Dues & Fees533311,838500
66 IMC Printing/Copies53509253102 Motor Pool5351549564 400Rental Vehicle53520400172
5,074 6,8276,8272,151
299,064 191,593226,118331,552
298,964 191,593220,118331,452
2401 Student Services Admin 152
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT SERVICES ADMIN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 0.75 34484
MGMT SAL FT 1.00 102541
SUPR/CONF FT 1.00 47741
---------------------------------------------------------------------------------------------2.75 184766
153
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2402 Student First Stop
2020-2021 Adjusted Budget
2019-2020 Actual
-1,195 -1,000Transcript Fees44635-1,000-1,467-1,195 -1,000-1,000-1,467
-1,195 -1,000-1,000-1,467
41,200FT Management5111137,113Other Management51112440
58,916 46,797FT Supervisor/Confidental5111440,00014,781138,401 116,584FT Classified51411112,944155,850
17 6,300Classified Overtime514126,3004,000PT Casual/Temporary514174,000
1,050 1,200Classified Other Pay514216001,200198,384 216,081163,844209,384
FTE: 4.84 4.75 3.67 4.66FTE:
68,804 Employee Health Insurance-Emp5210568,52313,600 HSA Employer Contributions5210611,900
46 EAP5210744609 LT Disability Insurance52108603672 Life Insurance52109649
Workers Compensation521102119,010 PERS Debt Service5211119,37514,477 PERS Retirement5211223,345
893 Unemployment Expense5211372214,790 Taxes5212015,599
132,900 140,779
2,425 2,604General Supplies531112,0042,0982,661 Postage & Shipping531122,0873,545
2402 Student First Stop 154
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2402 Student First Stop
2020-2021 Adjusted Budget
2019-2020 Actual
490 750Catering/Meals53137750304290Equipment < $5,00053171290
30 1,794Operational Travel53211141,200Outside Printing Services533121,200940
84 732Purchased Services53321966434 783Dues & Fees53331783250
2,661 IMC Printing/Copies535092672,618300Rental Vehicle53520300
8,786 8,4538,6619,755
340,070 224,534172,505359,919
338,875 223,534171,505358,452
2402 Student First Stop 155
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT FIRST STOP - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 36338
CLASS SAL FT 1.00 40123
CLASS SAL FT 1.00 40123
MGMT SAL FT 0.50 41200
PT CASUAL/TEMPORARY 0.16 4000
SUPR/CONF FT 1.00 46797
---------------------------------------------------------------------------------------------4.66 208581
156
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2403 Counseling & Testing
2020-2021 Adjusted Budget
2019-2020 Actual
-7,105 -10,000Testing Fees44633-10,000-5,039-4,888 -6,000Other Fees44690-3,596
-11,992 -16,000-10,000-8,635
-11,992 -16,000-10,000-8,635
31,752 83,812FT Management5111140,68540,685545 Tutors51317
81,886 42,141FT Classified5141142,55793,262530Classified Overtime51412530
7,706 17,656PT 10HR Classified5141617,39917,6895,624 800PT Casual/Temporary514178005,875
600 600Classified Other Pay5142160060011,250 MASSC Temporary515172,25097,421 146,851FT Specialist51521100,344100,344
12,747PT Specialist5152210,32113,698236,784 305,137213,236274,403
FTE: 5.49 5.48 4.01 5.75FTE:
65,662 Employee Health Insurance-Emp5210575,74011,200 HSA Employer Contributions521067,225
47 EAP5210761669 LT Disability Insurance52108710642 Life Insurance52109666
Workers Compensation521101515,580 PERS Debt Service5211124,78915,654 PERS Retirement5211231,354
1,013 Unemployment Expense52113883
2403 Counseling & Testing 157
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2403 Counseling & Testing
2020-2021 Adjusted Budget
2019-2020 Actual
18,050 Taxes5212020,804128,517 162,248
1,509 1,899General Supplies531111,8991,569206 283Postage & Shipping5311228313193 1,966Equipment < $5,000531711,9662,056
74 1,194Operational Travel532111,194948290Outside Printing Services53312290225
Advertising533161001,788 1,788Facility/Equipment Rental533171,7881,043
525 442Meeting Expenses53319442189450 966Dues & Fees53331966270
193Contracted Services & Speakers533571932,536 5,000Materials for Resale534105,0001555,203 IMC Printing/Copies535092,4877,060
500Rental Vehicle5352050034612,486 14,52117,00813,974
377,787 319,658230,244450,625
365,795 303,658220,244441,990
2403 Counseling & Testing 158
BUDGET SALARY DETAIL2021-2022
COST CENTER: COUNSELING & TESTING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
10 HR PT CLASS SAL 0.48 17656
CLASS SAL FT 1.00 42141
FT SPECIALIST 1.00 43497
FT SPECIALIST 1.00 51677
FT SPECIALIST 1.00 51677
MGMT SAL FT 1.00 83812
PT CASUAL/TEMPORARY 0.03 800
PT SPECIALIST 0.24 12747
---------------------------------------------------------------------------------------------5.75 304007
159
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2404 Student Recruitment
2020-2021 Adjusted Budget
2019-2020 Actual
79,101 56,362FT Management5111169,14088,7392,020 Other Management511121,885
Management Sick Pay511233,96645,578 48,860FT Classified5141148,15247,469
605 2,500PT Casual/Temporary514172,5001,200600Classified Other Pay51421600600
2,637 MASSC Temporary515173,00085,395 61,351FT Specialist5152187,95787,957
215,337 169,673208,349234,816
FTE: 4.09 4.04 3.97 3.47FTE:
56,453 Employee Health Insurance-Emp5210566,40410,784 HSA Employer Contributions5210612,347
37 EAP5210737671 LT Disability Insurance52108694568 Life Insurance52109553
Workers Compensation521101221,247 PERS Debt Service5211123,08521,547 PERS Retirement5211230,634
969 Unemployment Expense5211381816,124 Taxes5212017,408
128,401 151,992
1,521 4,000Promotional Materials & Service531084,000Furniture531091,400
3,799 8,615General Supplies531118,6153,80018,123 Postage & Shipping5311223,21427,691
5,069 4,000Catering/Meals531374,000259256 3,100Operational Travel532113,100714
1,416 4,500Recruitment Travel532124,5001,474
2404 Student Recruitment 160
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2404 Student Recruitment
2020-2021 Adjusted Budget
2019-2020 Actual
11,331 17,000Out of State Travel5321915,6007,835988 3,500Advertising533163,500
54 Purchased Services533213,9509,875 9,500Dues & Fees533319,5008,1593,074 5,000Leased Equipment533715,0002,4836,062 IMC Printing/Copies535095762,438
38 Motor Pool535151,309 3,000Rental Vehicle535203,000742
62,915 62,21586,00559,543
406,653 231,888294,354446,351
406,653 231,888294,354446,351
2404 Student Recruitment 161
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT RECRUITMENT - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 48860
FT SPECIALIST 0.87 39932
FT SPECIALIST 0.50 21419
MGMT SAL FT 1.00 56362
PT CASUAL/TEMPORARY 0.10 2500
---------------------------------------------------------------------------------------------3.47 169073
162
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2405 Disability Student Svc
2020-2021 Adjusted Budget
2019-2020 Actual
58,406 61,964FT Management5111160,15960,15930,801 Tutors5131767922,888
11,000Interp/Disability Support513185,50038589,207 72,96466,33883,432
FTE: 1.99 1.97 2.28 1.44FTE:
7,775 Employee Health Insurance-Emp521058,44810 EAP5210710
187 LT Disability Insurance52108192148 Life Insurance52109143
6,613 PERS Debt Service521117,2527,958 PERS Retirement5211210,655
401 Unemployment Expense521132836,933 Taxes521206,440
30,025 33,423
575 1,087General Supplies531111,0875123 Postage & Shipping53112
531Software < $5,00053113531160 1,225Equipment < $5,000531711,225989
1,097 Operational Travel53211848Dues & Fees53331848
2,332 IMC Printing/Copies53509464975
2405 Disability Student Svc 163
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2405 Disability Student Svc
2020-2021 Adjusted Budget
2019-2020 Actual
500Rental Vehicle535205004,166 4,1914,6552,476
123,399 77,15570,993119,331
123,399 77,15570,993119,331
2405 Disability Student Svc 164
BUDGET SALARY DETAIL2021-2022
COST CENTER: DISABILITY STUDENT SVC - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
INTERP/DISABILITY SUPPORT 0.44 11000
MGMT SAL FT 1.00 61964
---------------------------------------------------------------------------------------------1.44 72964
165
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2406 Misc Student Svc
2020-2021 Adjusted Budget
2019-2020 Actual
40,914 44,284FT Classified5141142,55742,8842,359Classified Overtime514122,359
600 600Classified Other Pay5142160060041,514 47,24345,51643,484
FTE: 1.00 1.00 1.00 1.00FTE:
6,600 Employee Health Insurance-Emp521056,8021,600 HSA Employer Contributions521061,700
10 EAP5210710131 LT Disability Insurance52108136143 Life Insurance52109143
Workers Compensation52110114,151 PERS Debt Service521114,3485,400 PERS Retirement521126,840
187 Unemployment Expense521131523,169 Taxes521203,297
21,391 23,439
149 300General Supplies531113001,078424 Postage & Shipping531127891,233
7,153 6,000Purchased Services533218,1462,660226 IMC Printing/Copies5350981
7,952 6,3009,2355,051
70,856 53,54354,75171,974
70,856 53,54354,75171,974
2406 Misc Student Svc 166
BUDGET SALARY DETAIL2021-2022
COST CENTER: MISC STUDENT SVC - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 44284
---------------------------------------------------------------------------------------------1.00 44284
167
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2407 Student Retention
2020-2021 Adjusted Budget
2019-2020 Actual
966General Supplies53111966700Operational Travel53211700
Out of State Travel532191,5401,268 2,157Meeting Expenses533192,157
Purchased Services533212,674674Contracted Services & Speakers53357674
Motor Pool53515261,268 4,4974,4974,240
1,268 4,4974,4974,240
1,268 4,4974,4974,240
2407 Student Retention 168
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2409 New Student Orientation
2020-2021 Adjusted Budget
2019-2020 Actual
1,170 532General Supplies5311157554715,723 17,855Contracted Services & Speakers5335717,81220,05216,893 18,38718,38720,599
16,893 18,38718,38720,599
16,893 18,38718,38720,599
2409 New Student Orientation 169
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2410 Sustainability
2020-2021 Adjusted Budget
2019-2020 Actual
250Promotional Materials & Service531082501,000Equipment < $5,000531711,000
470Dues & Fees533314701,7201,720
1,7201,720
1,7201,720
2410 Sustainability 170
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2411 Leadership SWOCC
2020-2021 Adjusted Budget
2019-2020 Actual
262 500General Supplies531115001,6602,500 2,800Catering/Meals531372,800
400Operational Travel5321140011778 IMC Printing/Copies53509
2,840 3,7003,7001,777
2,840 3,7003,7001,777
2,840 3,7003,7001,777
2411 Leadership SWOCC 171
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2412 In-District High School Coordinator
2020-2021 Adjusted Budget
2019-2020 Actual
42,633 48,173FT Management5111149,13714,345960 Other Management5111280
37,583 FT Specialist5152142,23042,23081,176 48,17391,36756,655
FTE: 1.84 1.34 2.00 1.00FTE:
12,441 Employee Health Insurance-Emp521059,0043,200 HSA Employer Contributions521061,700
18 EAP5210713136 LT Disability Insurance52108104136 Life Insurance52109143
Workers Compensation521108,118 PERS Debt Service521115,6665,033 PERS Retirement521125,462
365 Unemployment Expense521131956,205 Employer PR Taxes521204,318
35,652 26,605
259 290General Supplies531112,0001,664 3,874Catering/Meals531372,8741,638 2,000Operational Travel532111,2902963,500 Contracted Services & Speakers53357
57 IMC Printing/Copies535099
2412 In-District High School Coordin 172
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2412 In-District High School Coordinator
2020-2021 Adjusted Budget
2019-2020 Actual
782 500Rental Vehicle535205001427,900 6,6646,673438
124,728 54,83798,04083,697
124,728 54,83798,04083,697
2412 In-District High School Coordin 173
BUDGET SALARY DETAIL2021-2022
COST CENTER: IN-DISTRICT HIGH SCHOOL COORDINATOR - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 1.00 48173
---------------------------------------------------------------------------------------------1.00 48173
174
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2413 Graduation
2020-2021 Adjusted Budget
2019-2020 Actual
300 Interp/Disability Support51318300
FTE: 0.01 FTE:
15 PERS Debt Service521119 PERS Retirement521121 Unemployment Expense52113
25 Employer PR Taxes5212050
682 2,416Catering/Meals531372,4166,706 5,536Purchased Services533215,53688
679 Contracted Services & Speakers533578,067 7,9527,95288
8,418 7,9527,95288
8,418 7,9527,95288
2413 Graduation 175
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3101 Board of Ed
2020-2021 Adjusted Budget
2019-2020 Actual
440 500General Supplies53111500565136 Postage & Shipping53112801 2,250Donations531302,250400
3,461 6,000Operational Travel532112,0003,4573,274 3,000Meeting Expenses53319231,673
50,151 60,798Dues & Fees5333160,79845,946194 250Motor Pool53515250194
58,456 72,79865,82152,236
58,456 72,79865,82152,236
58,456 72,79865,82152,236
3101 Board of Ed 176
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3102 Presidents Office
2020-2021 Adjusted Budget
2019-2020 Actual
-432 -504Supplies Sales45003-504-508Expense Reimbursements45217-49
-432 -504-504-557
-432 -504-504-557
270,032 232,950FT Management51111226,000268,0009,660 Other Management511129,660
279,692 232,950226,000277,660
FTE: 2.00 2.00 2.00 2.00FTE:
28,903 Employee Health Insurance-Emp5210536,5698,800 HSA Employer Contributions521069,400
19 EAP5210719721 LT Disability Insurance52108684296 Life Insurance52109286
19,320 PERS Debt Service5211123,71836,283 PERS Retirement5211247,552
1,210 Unemployment Expense5211394617,317 Taxes5212016,399
112,869 135,573
966 1,011General Supplies531111,01195677 Postage & Shipping5311244
116 1,500Software < $5,000531131,5001,428350 Donations53130
4,937 10,500Operational Travel5321110,5003,9993,187 3,000Staff Development Travel532163,0007792,513 4,000Meeting Expenses533194,0002,627
3102 Presidents Office 177
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3102 Presidents Office
2020-2021 Adjusted Budget
2019-2020 Actual
3,509 5,121Dues & Fees533314,8783,9983,864Professional Services533633,864
1,811 1,950Leased Equipment533711,9501,811144 504Materials for Resale53410504663533 IMC Printing/Copies535092,330224 500Rental Vehicle5352050055
18,367 31,95031,71118,649
410,928 264,900257,711431,882
410,496 264,396257,207431,324
3102 Presidents Office 178
BUDGET SALARY DETAIL2021-2022
COST CENTER: PRESIDENTS OFFICE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 1.00 166000
MGMT SAL FT 1.00 66950
---------------------------------------------------------------------------------------------2.00 232950
179
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3104 Development
2020-2021 Adjusted Budget
2019-2020 Actual
143,924 118,183FT Management51111114,741109,4091,600 Other Management51112960
145,524 118,183114,741110,369
FTE: 2.00 1.50 1.50 1.50FTE:
32,694 Employee Health Insurance-Emp5210517,9129,600 HSA Employer Contributions521065,100
19 EAP5210718449 LT Disability Insurance52108349295 Life Insurance52109262
11,662 PERS Debt Service5211111,0377,230 PERS Retirement5211210,639
642 Unemployment Expense5211338111,058 Taxes521208,38373,649 54,080
70 170General Supplies53111170485 Postage & Shipping53112
75 17017048
219,248 118,353114,911164,496
219,248 118,353114,911164,496
3104 Development 180
BUDGET SALARY DETAIL2021-2022
COST CENTER: DEVELOPMENT - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 1.00 85233
MGMT SAL FT 0.50 32950
---------------------------------------------------------------------------------------------1.50 118183
181
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3105 Communications
2020-2021 Adjusted Budget
2019-2020 Actual
-1,600 Other Sales45090-400-1,600 -400
-1,600 -400
50,000 53,045FT Management5111151,50051,500960 Other Management51112960
50,960 53,04551,50052,460
FTE: 1.00 1.00 1.00 1.00FTE:
14,019 Employee Health Insurance-Emp5210514,4733,200 HSA Employer Contributions521063,400
10 EAP5210710160 LT Disability Insurance52108164148 Life Insurance52109143
5,096 PERS Debt Service521115,2463,159 PERS Retirement521125,057
229 Unemployment Expense521131843,884 Taxes521203,962
29,906 32,639
537 1,100General Supplies531115504747,598 8,300Postage & Shipping531128,3006,000
1,800Software < $5,000531131,8001,520100Equipment < $5,00053171
1,371 Staff Development Travel5321617640,451 47,600Outside Printing Services5331248,20043,44941,420 47,600Advertising5331652,70035,434
129 750Dues & Fees53331750640
3105 Communications 182
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3105 Communications
2020-2021 Adjusted Budget
2019-2020 Actual
8,710 5,000Professional Services5336310,000480 200IMC Printing/Copies5350915045
100,696 112,450112,45097,737
181,561 165,495163,950182,836
179,961 165,495163,950182,436
3105 Communications 183
BUDGET SALARY DETAIL2021-2022
COST CENTER: COMMUNICATIONS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMTSAL FT 1.00 53045
---------------------------------------------------------------------------------------------1.00 53045
184
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3106 Assessment
2020-2021 Adjusted Budget
2019-2020 Actual
Meeting Expenses533192904,395 Purchased Services533215,0245,105
24,500 Maintenance Contracts5335212,25028,895 5,31417,355
28,895 5,31417,355
28,895 5,31417,355
3106 Assessment 185
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3107 Grant Development
2020-2021 Adjusted Budget
2019-2020 Actual
400General Supplies5311140045,942 60,000Contracted Services & Speakers5335760,00045,942 60,40060,400
45,942 60,40060,400
45,942 60,40060,400
3107 Grant Development 186
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3108 Accreditation
2020-2021 Adjusted Budget
2019-2020 Actual
Operational Travel532112261,000Out of State Travel532191,000
315 Outside Printing Services5331217,749 18,710Dues & Fees5333116,27023,349
Rental Vehicle535204418,064 19,71017,27023,620
18,064 19,71017,27023,620
18,064 19,71017,27023,620
3108 Accreditation 187
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3109 In-Service
2020-2021 Adjusted Budget
2019-2020 Actual
185 General Supplies531113,056 Catering/Meals531372,636 2,636Purchased Services533215362,556
210 IMC Printing/Copies53509774 Motor Pool53515329 Bus - Southwestern53518
7,189 2,6365362,556
7,189 2,6365362,556
7,189 2,6365362,556
3109 In-Service 188
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3114 Institutional Effectiveness
2020-2021 Adjusted Budget
2019-2020 Actual
92,572 60,833FT Management5111170,63091,275PT Casual/Temporary514172,062
30,975 111,320FT Specialist5152149,95549,955123,547 172,153120,585143,292
FTE: 1.67 2.07 2.00 3.00FTE:
27,494 Employee Health Insurance-Emp5210535,1324,800 HSA Employer Contributions521066,800
16 EAP5210719263 LT Disability Insurance52108376242 Life Insurance52109286
12,355 PERS Debt Service5211114,12313,751 PERS Retirement5211219,173
556 Unemployment Expense521135079,386 Taxes5212010,723
68,863 87,139
100 250General Supplies531112501 Postage & Shipping53112
52 600Operational Travel53211600178 950Staff Development Travel53216950650
700Out of State Travel5321970056 350Meeting Expenses5331960
5,024Purchased Services53321150 340Dues & Fees53331340259
1,987 Contracted Services & Speakers533574 IMC Printing/Copies5350919
3114 Institutional Effectiveness 189
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3114 Institutional Effectiveness
2020-2021 Adjusted Budget
2019-2020 Actual
116 400Rental Vehicle535204002,643 8,6143,300928
195,053 180,767123,885231,359
195,053 180,767123,885231,359
3114 Institutional Effectiveness 190
BUDGET SALARY DETAIL2021-2022
COST CENTER: INSTITUTIONAL EFFECTIVENESS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 1.00 51594
FT SPECIALIST 1.00 59726
MGMT SAL FT 1.00 60833
---------------------------------------------------------------------------------------------3.00 172153
191
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3116 Information Technologies
2020-2021 Adjusted Budget
2019-2020 Actual
93,600 102,152FT Management5111196,40896,4086,143 Other Management511125,270
166,774 176,931FT Supervisor/Confidental51114171,778171,778156,773 168,064FT Classified51411161,533158,773
10,000Classified Overtime5141210,0007,594 1,000PT Casual/Temporary514171,0001,200 1,200Classified Other Pay514211,2001,150
MASSC Temporary515178,070212,690 169,161FT Specialist51521164,234164,233644,773 628,508606,153605,682
FTE: 12.15 11.16 11.04 11.04FTE:
165,148 Employee Health Insurance-Emp52105146,77432,000 HSA Employer Contributions5210627,200
114 EAP521071061,968 LT Disability Insurance521081,8901,741 Life Insurance521091,571
Workers Compensation521102061,654 PERS Debt Service5211159,86348,809 PERS Retirement5211267,402
2,584 Unemployment Expense521131,98949,216 Taxes5212045,786
363,235 352,602
976 2,000General Supplies531112,0001,439102 50Postage & Shipping5311250
5,795 5,500Software < $5,000531138,9139,6106,847 1,000Equipment < $5,000531711,0004,000
3,000Operational Travel532113,0006873,000Staff Development Travel532163,000209
3116 Information Technologies 192
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3116 Information Technologies
2020-2021 Adjusted Budget
2019-2020 Actual
8,000Out of State Travel532194,58778,423 97,520Telephone Services5331492,00089,603
1,000Meeting Expenses533191,0001,756795 350Dues & Fees53331350
309,530 485,004Maintenance Contracts53352447,412352,72436,850 63,250Contracted Services & Speakers5335763,25042,251
49 IMC Printing/Copies5350928106Motor Pool53515199
300Rental Vehicle53520300405439,367 669,974626,890502,989
15,012 Computer/Software Equip > $5,05702015,012
1,462,387 1,298,4821,233,0431,461,272
1,462,387 1,298,4821,233,0431,461,272
3116 Information Technologies 193
BUDGET SALARY DETAIL2021-2022
COST CENTER: INFORMATION TECHNOLOGIES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 45385
CLASS SAL FT 1.00 39125
CLASS SAL FT 1.00 38168
CLASS SAL FT 1.00 45385
FT SPECIALIST 1.00 59845
FT SPECIALIST 1.00 56271
FT SPECIALIST 1.00 53045
MGMT SAL FT 1.00 102152
PT CASUAL/TEMPORARY 0.04 1000
SUPR/CONF FT 1.00 59845
SUPR/CONF FT 1.00 54417
SUPR/CONF FT 1.00 62670
---------------------------------------------------------------------------------------------11.04 617308
194
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3117 Tech Equip Replacement
2020-2021 Adjusted Budget
2019-2020 Actual
1,014 2,000General Supplies531112,4501,81350Postage & Shipping5311250
828 Software < $5,000531131,5003003,401 5,000Computer Supplies531173,0503,636
119,276 125,000Equipment < $5,00053171118,12176,3121,429 Operational Travel532112,760 Staff Development Travel532166,396 Out of State Travel53219
122,210 154,612Maintenance Contracts53352147,25086,980257,315 286,662272,421169,041
105,937 70,000Computer/Software Equip >$5,05702074,579109,980105,937 70,00074,579109,980
363,252 356,662347,000279,021
363,252 356,662347,000279,021
3117 Tech Equip Replacement 195
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3118 Web Systems
2020-2021 Adjusted Budget
2019-2020 Actual
46,891 58,350FT Specialist5152156,65056,65046,891 58,35056,65056,650
FTE: 0.86 1.00 1.00 1.00FTE:
13,956 Employee Health Insurance-Emp5210520,6593,200 HSA Employer Contributions521063,400
8 EAP5210710147 LT Disability Insurance52108181121 Life Insurance52109143
4,125 PERS Debt Service521115,6652,558 PERS Retirement521125,461
211 Unemployment Expense521131983,536 Employer PR Taxes521204,183
27,862 39,899
2,460 4,000Maintenance Contracts533524,0001,3712,460 4,0004,0001,371
77,213 62,35060,65097,920
77,213 62,35060,65097,920
3118 Web Systems 196
BUDGET SALARY DETAIL2021-2022
COST CENTER: WEB SYSTEMS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 1.00 58350
---------------------------------------------------------------------------------------------1.00 58350
197
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3201 Financial Aid Services
2020-2021 Adjusted Budget
2019-2020 Actual
60,320 42,100FT Management5111140,00042,291Other Management51112440
49,137FT Supervisor/Confidential51114166,628 136,157FT Classified51411174,471185,546
5,437Classified Overtime514125,4372,400 2,400Classified Other Pay514212,4002,400
229,348 235,231222,308230,677
FTE: 5.00 4.50 4.50 4.50FTE:
89,647 Employee Health Insurance-Emp5210579,82514,400 HSA Employer Contributions5210611,900
48 EAP5210743589 LT Disability Insurance52108644719 Life Insurance52109637
Workers Compensation521103422,935 PERS Debt Service5211124,03618,634 PERS Retirement5211225,316
1,032 Unemployment Expense5211381217,414 Taxes5212017,245
165,418 160,492
748 1,549General Supplies531111,5498463,108 Postage & Shipping531121,9764,0001,332 4,156Operational Travel532114,15624
Out of State Travel5321970572 400Purchased Services53321400
11,285 15,050Dues & Fees5333115,0506,8284,030 IMC Printing/Copies535092,0503,642
3201 Financial Aid Services 198
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3201 Financial Aid Services
2020-2021 Adjusted Budget
2019-2020 Actual
34 500Rental Vehicle5352050044920,609 21,65525,68116,495
415,376 256,886247,989407,663
415,376 256,886247,989407,663
3201 Financial Aid Services 199
BUDGET SALARY DETAIL2021-2022
COST CENTER: FINANCIAL AID SERVICES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 45386
CLASS SAL FT 1.00 45386
CLASS SAL FT 1.00 45386
FT CLASSIFIED 0.00 0
MGMT SAL FT 0.50 42100
SUPR/CONF FT 1.00 49136
---------------------------------------------------------------------------------------------4.50 227394
200
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3203 Finance & Budget
2020-2021 Adjusted Budget
2019-2020 Actual
80,340 85,233FT Management5111182,75182,7501,945 Other Management511122,070
49,224 45,089FT Supervisor/Confidential5111443,77543,7755,968 3,000Confidential Overtime511153,0002535,072 MASSC Temporary51120
145,244 145,836FT Classified51411150,725152,1042,000Classified Overtime514122,000
1,338 1,338Classified Other Pay514211,3381,33854,080 57,374FT Specialist5152155,70355,70212,804 22,545PT Specialist5152221,88821,888
356,015 362,415361,180359,879
FTE: 7.59 7.50 6.73 6.73FTE:
110,045 Employee Health Insurance-Emp52105122,82217,352 HSA Employer Contributions5210614,382
66 EAP5210769996 LT Disability Insurance521081,063920 Life Insurance52109890
Workers Compensation521103731,695 PERS Debt Service5211135,25826,727 PERS Retirement5211240,431
1,602 Unemployment Expense521131,26026,831 Taxes5212027,022
216,233 243,235
2,641 3,000General Supplies531113,0001,4137,571 Postage & Shipping531123,9395,9501,797 Equipment < $5,00053171
299 800Operational Travel532118004572,766 1,675Staff Development Travel532161,675334
3203 Finance & Budget 201
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3203 Finance & Budget
2020-2021 Adjusted Budget
2019-2020 Actual
3,206 4,850Outside Printing Services533124,8502,271720 1,000Advertising533161,000671138 300Purchased Services53321300435 775Dues & Fees53331775435
9,746 IMC Printing/Copies535095,2688,997Rental Vehicle5352049
29,320 12,40021,60720,577
601,568 374,815382,787623,692
601,568 374,815382,787623,692
3203 Finance & Budget 202
BUDGET SALARY DETAIL2021-2022
COST CENTER: FINANCE & BUDGET - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 45386
CLASS SAL FT 1.00 50086
CLASS SAL FT 1.00 39125
CLASS SAL FT 0.23 11239
FT SPECIALIST 1.00 57374
MGMT SAL FT 1.00 85233
PT SPECIALIST 0.50 22545
SUPR/CONF FT 1.00 45089
---------------------------------------------------------------------------------------------6.73 356077
203
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3205 Human Resources
2020-2021 Adjusted Budget
2019-2020 Actual
91,233 106,090FT Management51111103,000103,0001,600 Other Management511121,920
115,710 85,907FT Supervisor/Confidental5111483,40592,6387,055 Confidential Overtime51115
FT Classified514112,8912,500MASSC Temporary515172,500
44,752FT Specialist5152143,44843,44814,450 PT Specialist51522
230,048 239,249232,353243,897
FTE: 3.80 4.09 3.85 3.85FTE:
44,346 Employee Health Insurance-Emp5210558,2348,000 HSA Employer Contributions521068,500
36 EAP5210740667 LT Disability Insurance52108762565 Life Insurance52109571
23,005 PERS Debt Service5211124,10124,732 PERS Retirement5211233,015
1,009 Unemployment Expense5211385517,235 Taxes5212018,083
119,596 144,161
891 500General Supplies53111500713366 Postage & Shipping53112129288
Software < $5,000531132,520300Computer Supplies53117300
792 Awards & Trophies53129536 500Equipment < $5,00053171500750
2,630 8,000Operational Travel532112,6854,3349,332 12,000Recruitment Travel5321212,0002,601
3205 Human Resources 204
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3205 Human Resources
2020-2021 Adjusted Budget
2019-2020 Actual
403 2,000Staff Development Travel532161,8221,1673,049 Out of State Travel53219
24,425 8,000Advertising533168,000664188 250Meeting Expenses5331925018644 1,000Purchased Services533211,117175247 1,000Dues & Fees533311,178662
8,725 10,000Contracted Services & Speakers5335713,8836,69642,549 5,000Professional Services533636,315180
9,466 IMC Printing/Copies535092,1647,580127 Rental Vehicle5352073
104,368 48,55050,84328,419
454,012 287,799283,196416,477
454,012 287,799283,196416,477
3205 Human Resources 205
BUDGET SALARY DETAIL2021-2022
COST CENTER: HUMAN RESOURCES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 1.00 44752
MASSC TEMPORARY 0.10 2500
MGMT SAL FT 1.00 106090
SUPR/CONF FT 0.75 28533
SUPR/CONF FT 1.00 57374
---------------------------------------------------------------------------------------------3.85 239249
206
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3206 Retirement Expense
2020-2021 Adjusted Budget
2019-2020 Actual
59,151 36,522MASSC Leave Buyout51913115,842Faculty Leave Buyout5191422,441
4,706 35,934Classified Leave Buyout5191542,91863,857 72,456181,201
FTE: 0.00 FTE:
7,440 50,000MASSC Health Insurance5210250,00024,64347,428 50,000Faculty Health Insurance5210350,00031,32986,660 50,000Classified Health Insurance5210450,00093,712
287 Unemployment Expense521134,885 Taxes52120
146,700 150,000150,000149,683
210,557 222,456331,201149,683
210,557 222,456331,201149,683
3206 Retirement Expense 207
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3207 Professional Services
2020-2021 Adjusted Budget
2019-2020 Actual
650Advertising5331665011,052 25,000Labor Legal Services5336025,0009,83612,449 9,080Legal Services533619,08015,56853,625 35,000Auditing Services5336242,35038,82519,421 35,000Professional Services5336328,00019,328
729 28,000Labor Contract Services5336427,6502,798 9,000Architectural Services533659,000
100,074 141,730141,73083,557
100,074 141,730141,73083,557
100,074 141,730141,73083,557
3207 Professional Services 208
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3209 Gen to College Support
2020-2021 Adjusted Budget
2019-2020 Actual
Finance Charges/Late Fees4461727-3,824 -5,000Billing Services Fees44637-5,000-4,061-3,824 -5,000-5,000-4,034
-140,180 -90,000Other Interest45190-120,000-155,272-1,711,751Expense Reimbursements45217
-140,180 -1,801,751-120,000-155,272
-144,004 -1,806,751-125,000-159,307
-56,584 524,340Other Salaries51525429,625-41,332-56,584 524,340429,625-41,332
FTE: 0.00 0.00 FTE:
PERS Debt Service52111700-2,623 PERS Retirement521122,445
Unemployment Expense5211325Taxes52120536
-19,803 6,020,363PR Costs/Fringe521905,874,783-6,679-22,426 6,020,3635,874,783-2,974
292 2,061General Supplies531112,06168,920Postage & Shipping5311235,430
410 Cash - Over (Short)531245473,167 41,680Credit Card Fees5312541,68067,147
4,228 Bank Service Charges531261,794101 Gasoline/Fuel/Propane53151
7,050 14,049Safety/Security Equipment5317014,0495,128
3209 Gen to College Support 209
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3209 Gen to College Support
2020-2021 Adjusted Budget
2019-2020 Actual
4,000Equipment < $5,000531715,7901,000Operational Travel532111,000
Outside Printing Services533125,50050Telephone Services533145020
457,500Facility/Equipment Rental53317375,000690Purchased Services53321690
1,033 500Dues & Fees533315002851,527 1,760Cable TV533381,7601,675
11,649 Elections533397,500 12,000Contracted Services & Speakers5335712,0004,375
15,197Professional Services533638,2962,000Labor Contract Services533642,000
139,782 204,448Insurance53370168,099146,54395,000IMC Printing/Copies5350969,336
54 Rental Vehicle535203,500Equipment Repair536103,500
246,793 924,355746,741227,020
1,000Collection Expense559011,00096 500Administrative Expense5590350070 10,000Acct Receivable Write - Off5590910,000239
166 11,50011,500239
3209 Gen to College Support 210
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3209 Gen to College Support
2020-2021 Adjusted Budget
2019-2020 Actual
2,998 10,000Equipment >$5,000570105,4212,998 10,0005,421
170,947 7,490,5587,068,070182,953
26,944 5,683,8076,943,07023,647
3209 Gen to College Support 211
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3210 Employee Appreciation
2020-2021 Adjusted Budget
2019-2020 Actual
50 General Supplies531112,368 3,000Awards & Trophies531293,0002,0401,400 1,000Catering/Meals531371,0001,6213,818 4,0004,0003,661
9,798 130,000Employee Tuition Benefit- Facult55841130,0007,9256,059 75,000Employee Fee Benefit-Faculty5584275,0004,695
34,842 Employee Tuition Benefit-Classif5584347,46420,362 Employee Fee Benefit-Classified5584424,17738,164 Employee Tuition Benefit-MASS5584556,94224,027 Employee Fee Benefit-MASSC5584632,515
5,640 Employee Tuition Benefit-PT Fac558476,73523,614 Dependent Tuition Benefit-Facul5584826,31512,429 Dependent Fee Benefit-Faculty5584912,256
2,583 Employee Fee Benefit - PT Facu558502,5281,504 Retiree Tuition Waiver55852515
-113,562 -130,000Tuition Waiver Contra55890-130,000-145,896-65,459 -75,000Fee Waiver Contra55891-75,000-76,172
3,818 4,0004,0003,661
3,818 4,0004,0003,661
3210 Employee Appreciation 212
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3211 Support Serv Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
109,200 115,851FT Management51111112,476112,476960 Other Management51112960
47,523 50,418FT Supervisor/Confidental5111448,94948,949157,683 166,269161,425162,385
FTE: 2.00 2.00 2.00 2.00FTE:
32,622 Employee Health Insurance-Emp5210533,6916,400 HSA Employer Contributions521066,800
19 EAP5210719500 LT Disability Insurance52108514296 Life Insurance52109286
15,768 PERS Debt Service5211116,23920,152 PERS Retirement5211225,543
710 Unemployment Expense5211356811,939 Taxes5212012,22488,407 95,884
121 353General Supplies53111353170540 Postage & Shipping531125249
100Printing Supplies531141001,248 1,650Operational Travel532111,6501,709
150 200Meeting Expenses533192002,000 2,000Dues & Fees533312,0002,000
1,476Leased Equipment533711,476963 350IMC Printing/Copies53509645564
3211 Support Serv Supervision 213
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3211 Support Serv Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
625 350Rental Vehicle535203507315,647 6,4796,7795,423
251,737 172,748168,204263,691
251,737 172,748168,204263,691
3211 Support Serv Supervision 214
BUDGET SALARY DETAIL2021-2022
COST CENTER: SUPPORT SERV SUPERVISION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 1.00 115851
SUPR/CONF FT 1.00 50418
---------------------------------------------------------------------------------------------2.00 166269
215
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3301 Plant Operations
2020-2021 Adjusted Budget
2019-2020 Actual
50,592 69,090FT Management5111167,07767,077960 Other Management51112960
15,781 FT Supervisor/Confidental5111420,479 18,627FT Classified5141118,11416,299
3,000Classified Overtime514123,0001,020 PT Casual/Temporary514171,424 Classified Addt'l Position51420
300 300Classified Other Pay5142130022590,556 91,01788,49184,561
FTE: 1.53 1.50 1.50 1.50FTE:
27,986 Employee Health Insurance-Emp5210526,7154,800 HSA Employer Contributions52106850
14 EAP5210714290 LT Disability Insurance52108265220 Life Insurance52109210
Workers Compensation5211059,244 PERS Debt Service521118,4565,606 PERS Retirement521128,152
407 Unemployment Expense521132966,882 Taxes521206,456
55,449 51,418
2,039 3,382General Supplies531113,3822,63738 Postage & Shipping53112451
1,471 2,500Uniforms531192,5002,374200Catering/Meals53137200
318 1,000Operational Travel532111,000958650 600Dues & Fees53331600650180 On Site Training & Workshops53332
3301 Plant Operations 216
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3301 Plant Operations
2020-2021 Adjusted Budget
2019-2020 Actual
19,252 36,277Gas/Propane5333424,64226,239491,031 378,630Electricity53335345,551397,667
41,876 45,935Water & Sewage5333633,52034,61211,991 20,000Sanitation Services5333720,00016,2329,998 9,300Maintenance Contracts533529,3007,115
42,706Contracted Services & Speakers533571,169 1,000Leased Equipment533711,0001,2682,888 IMC Printing/Copies535091,9202,622
65 800Rental Vehicle53520800223582,966 542,330444,419492,647
728,971 633,347532,910628,626
728,971 633,347532,910628,626
3301 Plant Operations 217
BUDGET SALARY DETAIL2021-2022
COST CENTER: PLANT OPERATIONS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 0.50 18627
MGMT SAL FT 1.00 69090
---------------------------------------------------------------------------------------------1.50 87717
218
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3302 Building Maintenance
2020-2021 Adjusted Budget
2019-2020 Actual
129,614 130,770FT Classified51411139,589141,242129,614 130,770139,589141,242
FTE: 3.00 3.00 3.00 3.00FTE:
36,890 Employee Health Insurance-Emp5210534,3688,000 HSA Employer Contributions521068,500
29 EAP5210729414 LT Disability Insurance52108446428 Life Insurance52109428
Workers Compensation521103412,961 PERS Debt Service5211114,124
8,392 PERS Retirement5211213,616583 Unemployment Expense52113495
9,912 Taxes5212010,72077,610 82,760
33,325 45,200General Supplies5311145,20022,94534 200Gasoline/Fuel/Propane53151200132
4,616 8,000Equipment < $5,000531715,289640325 500Staff Development Travel53216500
1,230 500Facility/Equipment Rental533175008254,171 62,150Purchased Services5332162,15041,293
2,554 6,250Dues & Fees533316,2505,59412,984 13,700Maintenance Contracts5335213,70026,322
162 250Rental Vehicle535202504,919 3,000Equipment Repair536103,000918
3302 Building Maintenance 219
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3302 Building Maintenance
2020-2021 Adjusted Budget
2019-2020 Actual
11,652 16,000Minor Building Repair5363016,0003,188125,974 155,750153,039101,112
333,198 286,520292,628325,115
333,198 286,520292,628325,115
3302 Building Maintenance 220
BUDGET SALARY DETAIL2021-2022
COST CENTER: BUILDING MAINTENANCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 51355
CLASS SAL FT 1.00 42162
CLASS SAL FT 1.00 37253
---------------------------------------------------------------------------------------------3.00 130770
221
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3303 Grounds Maintenance
2020-2021 Adjusted Budget
2019-2020 Actual
39,973 36,338FT Classified5141136,33842,240700Classified Overtime51412700
3,013 320PT Casual/Temporary5141732042,985 37,35837,35842,240
FTE: 1.10 1.00 1.01 1.01FTE:
12,676 Employee Health Insurance-Emp5210511,9673,200 HSA Employer Contributions521062,550
10 EAP521079128 LT Disability Insurance52108122143 Life Insurance52109131
3,997 PERS Debt Service521114,2245,199 PERS Retirement521126,644
193 Unemployment Expense521131483,291 Taxes521203,196
28,837 28,991
4,045 17,535General Supplies531119,0354111,213 2,000Gasoline/Fuel/Propane531512,000921
550 1,000Equipment < $5,000531711,000297309 870Professional Development5321687081
150Dues & Fees53331150586,490 Labor Contract Services533648,5003,020
34 IMC Printing/Copies53509
3303 Grounds Maintenance 222
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3303 Grounds Maintenance
2020-2021 Adjusted Budget
2019-2020 Actual
974 1,000Equipment Repair536101,0001,02713,614 22,55522,5555,816
85,437 59,91359,91377,046
85,437 59,91359,91377,046
3303 Grounds Maintenance 223
BUDGET SALARY DETAIL2021-2022
COST CENTER: GROUNDS MAINTENANCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 36338
PT CASUAL/TEMPORARY 0.01 320
---------------------------------------------------------------------------------------------1.01 36658
224
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3304 Campus Security
2020-2021 Adjusted Budget
2019-2020 Actual
59,678 63,313FT Management5111161,46961,469960 Other Management51112960
95,458 93,164FT Classified5141189,565109,9323,200Classified Overtime514123,200
101,599 100,476PT 20HR Classified5141596,59296,4147,545 11,000PT Casual/Temporary5141711,00011,357
Substitute514188,728265,240 271,153261,826288,861
FTE: 5.80 5.56 5.79 5.78FTE:
68,309 Employee Health Insurance-Emp5210575,73512,800 HSA Employer Contributions5210615,275
58 EAP5210753338 LT Disability Insurance52108520505 Life Insurance52109536
Workers Compensation5211011025,328 PERS Debt Service5211126,99616,263 PERS Retirement5211226,025
961 Unemployment Expense5211382820,350 Taxes5212022,120
144,912 168,198
446 1,000General Supplies531118009707 Postage & Shipping53112811
1,700Uniforms531191,900697 600Operational Travel5321160072818 840Telephone Services53314840655700 800Dues & Fees53331800
1,548 3,000Contracted Services & Speakers533573,000921 IMC Printing/Copies53509724547
3304 Campus Security 225
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3304 Campus Security
2020-2021 Adjusted Budget
2019-2020 Actual
9,992 7,168Motor Pool535157,1686,969181 395Rental Vehicle53520395
660Equipment Repair5361066015,309 16,16316,8959,223
425,462 287,316278,721466,282
425,462 287,316278,721466,282
3304 Campus Security 226
BUDGET SALARY DETAIL2021-2022
COST CENTER: CAMPUS SECURITY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
20 HR PT CLASS 0.78 32675
20 HR PT CLASS 0.78 33482
20 HR PT CLASS 0.78 34320
CLASS SAL FT 1.00 44284
CLASS SAL FT 1.00 48880
MGMT SAL FT 1.00 63313
PT CASUAL/TEMPORARY 0.44 11000
---------------------------------------------------------------------------------------------5.78 267954
227
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3305 Custodial
2020-2021 Adjusted Budget
2019-2020 Actual
169,605 182,614FT Classified51411175,521167,4624,506 5,400PT Casual/Temporary514175,40026,0441,500 900Classified Other Pay51421900900
175,611 188,914181,821194,406
FTE: 6.14 6.33 5.73 5.72FTE:
73,953 Employee Health Insurance-Emp5210572,96412,000 HSA Employer Contributions5210611,900
53 EAP5210756543 LT Disability Insurance52108530785 Life Insurance52109774
Workers Compensation5211036617,110 PERS Debt Service5211115,55412,102 PERS Retirement5211216,092
790 Unemployment Expense5211368813,308 Employer PR Taxes5212014,523
130,645 133,447
23,388 27,000General Supplies5311127,07618,5055,000Equipment < $5,000531715,0002,306
1,560 4,000Contracted Services & Speakers533573,924114 IMC Printing/Copies53509
500Equipment Repair5361050025,062 36,50036,50020,811
331,318 225,414218,321348,664
331,318 225,414218,321348,664
3305 Custodial 228
BUDGET SALARY DETAIL2021-2022
COST CENTER: CUSTODIAL - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 27643
CLASS SAL FT 1.00 33675
CLASS SAL FT 0.50 17691
CLASS SAL FT 1.00 32843
CLASS SAL FT 1.00 35381
CLASS SAL FT 1.00 35381
PT CASUAL/TEMPORARY 0.22 5400
---------------------------------------------------------------------------------------------5.72 188014
229
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3601 Operating Loan
2020-2021 Adjusted Budget
2019-2020 Actual
-3,500,000Loan Proceeds45353-3,500,000-3,500,000-3,500,000
-3,500,000-3,500,000
-3,500,000-3,500,000
3601 Operating Loan 230
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3701 Student Support
2020-2021 Adjusted Budget
2019-2020 Actual
22,560 24,373Field Mainenance Tuition Waiver5580123,65624,38421,808 12,186GED Tuition Waivers5580211,82837,72878,866 82,597Military Tuition Waivers5580380,16882,080
7,144 20,311Presidential Tuition Waivers5580419,7147,96868,100 59,088Athletic Housing Waiver5581459,08840,857
566,478 693,274Athletic Waivers55815672,883575,5811,128 12,186Talent Waivers5581611,828
376 Skills Day Award5581728811,735 8,124Southwestern Grant558187,88539,5201,316 4,062Curry Tuition Waivers558193,9423,648
294,156 284,3503.75 Tuition Waivers55820275,988308,4121,222 12,187Fallen Firefighters Waivers5582111,8286,624
23,772 24,373Ambassador Tuition Waivers5582223,65623,08821,808 24,373ASG Tuition Waivers5582323,65621,706
4,543 13,541Fire Science Tuition Waivers5582413,14210,88511,562 40,622Provisional Tuition Waivers5582639,42721,312
-1,134,220 -1,315,647Waiver Contra55890-1,278,689-1,203,4512,354 630
2,354 630
2,354 630
3701 Student Support 231
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3702 Student Aid - Other
2020-2021 Adjusted Budget
2019-2020 Actual
3,865Administrative Expense559033,8658663,8653,865866
3,8653,865866
3,8653,865866
3702 Student Aid - Other 232
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3714 Gen Student Employment
2020-2021 Adjusted Budget
2019-2020 Actual
61,000***FWS & Student Employment*5160061,00025,920 Rec Center5163314,198
2,183 Audio Visual516631,568IMC516642,349
14,310 Recruiting5167115,1511,451 Bookstore516887,528
43,864 61,00061,00040,793
FTE: 2.01 1.71 2.55 2.44FTE:
72 PERS Debt Service5211145 PERS Retirement5211265 Unemployment Expense5211354
1,546 Taxes521201,4991,728 1,553
45,591 61,00061,00042,346
45,591 61,00061,00042,346
3714 Gen Student Employment 233
BUDGET SALARY DETAIL2021-2022
COST CENTER: GEN STUDENT EMPLOYMENT - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FWS & STUDENT EMPLOYMEN 2.44 61000
---------------------------------------------------------------------------------------------2.44 61000
234
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3715 Student Work Program
2020-2021 Adjusted Budget
2019-2020 Actual
11,000Student Activities-Clubs5168511,0006,664 8,000Athletics516898,0004,5326,664 19,00019,0004,532
FTE: 0.31 0.19 0.79 0.76FTE:
2 Unemployment Expense5211375 Taxes521203577 35
6,740 19,00019,0004,567
6,740 19,00019,0004,567
3715 Student Work Program 235
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT WORK PROGRAM - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
ATHLETICS 0.32 8000
STUDENT ACTIVITIES-CLUBS 0.44 11000
---------------------------------------------------------------------------------------------0.76 19000
236
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3901 Contingency
2020-2021 Adjusted Budget
2019-2020 Actual
1,800,000Unappropriated Fund Balance599951,800,0001,800,0001,800,000
1,800,0001,800,000
1,800,0001,800,000
3901 Contingency 237
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3902 PR Taxes/Ins Clearing
2020-2021 Adjusted Budget
2019-2020 Actual
746 Life Insurance5210991684,690 Workers Compensation5211071,206-1,705 LT Disability Insurance5211183,731 72,122
83,731 72,122
83,731 72,122
3902 PR Taxes/Ins Clearing 238
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4005 Student Activities
2020-2021 Adjusted Budget
2019-2020 Actual
480 Other Management51112480PT Faculty51311100
25,042 26,568FT Specialist5152125,79425,79425,522 26,56825,79426,374
FTE: 0.50 0.50 0.50 0.50FTE:
3,287 Employee Health Insurance-Emp521053,393800 HSA Employer Contributions52106850
5 EAP52107580 LT Disability Insurance521088274 Life Insurance5210971
2,552 PERS Debt Service521112,6271,582 PERS Retirement521122,533
115 Unemployment Expense52113921,953 Taxes521202,008
10,449 11,662
1,719 2,626General Supplies531112,6262,093152 Postage & Shipping5311215833320 483Awards & Trophies53129483400 Donations53130200
3,050 1,256Catering/Meals531371,2562,280583 900Operational Travel53211900290 416Staff Development Travel5321641645722 Out of State Travel53219
97Dues & Fees533319710,901 15,459Contracted Services & Speakers5335715,45912,130
433 725Leased Equipment533717253492,279 IMC Printing/Copies535091,1414,115
33 600Motor Pool53515600366
4005 Student Activities 239
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4005 Student Activities
2020-2021 Adjusted Budget
2019-2020 Actual
339 500Bus - Southwestern53518500243 300Rental Vehicle53520300141
21,463 23,36224,66121,752
57,435 49,93050,45559,788
57,435 49,93050,45559,788
4005 Student Activities 240
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT ACTIVITIES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 0.50 26568
---------------------------------------------------------------------------------------------0.50 26568
241
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4009 Student Government/ASG
2020-2021 Adjusted Budget
2019-2020 Actual
-1,229 -2,000Vending Sales45015-2,000-910-1,229 -2,000-2,000-910
-1,229 -2,000-2,000-910
480 Other Management5111248025,042 26,568FT Specialist5152125,79425,79425,522 26,56825,79426,274
FTE: 0.50 0.50 0.50 0.50FTE:
3,287 Employee Health Insurance-Emp521053,393800 HSA Employer Contributions52106850
5 EAP52107580 LT Disability Insurance521088274 Life Insurance5210971
2,552 PERS Debt Service521112,6271,582 PERS Retirement521122,533
115 Unemployment Expense52113921,953 Taxes521202,000
10,449 11,654
325 483Promotional Materials & Service531084832703,237 4,831General Supplies531114,8313,450
2 48Postage & Shipping5311248187Awards & Trophies5312987
800 483Donations53130983213 Catering/Meals5313755
1,867 4,850Operational Travel532114,350586150 773Dues & Fees53331773
4009 Student Government/ASG 242
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4009 Student Government/ASG
2020-2021 Adjusted Budget
2019-2020 Actual
12,270 14,029Contracted Services & Speakers5335714,02910,268433 725Leased Equipment53371725349
1,000 IMC Printing/Copies53509631,41211 800Motor Pool53515800
339 Bus - Southwestern53518470 500Rental Vehicle5352050054
21,116 27,60927,67216,447
57,087 54,17753,46654,374
55,859 52,17751,46653,464
4009 Student Government/ASG 243
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT GOVERNMENT/ASG - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT SPECIALIST 0.50 26568
---------------------------------------------------------------------------------------------0.50 26568
244
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4011 Student Rec Center
2020-2021 Adjusted Budget
2019-2020 Actual
-66,015 -70,000Facility Use45219-70,000-49,131-66,015 -70,000-70,000-49,131
-66,015 -70,000-70,000-49,131
37,843FT Supervisor/Confidential5111436,74130,6171,056 PT 20HR Classified51415
28,307 40,429PT 10HR Classified5141640,13327,6175,177 PT Casual/Temporary514172,746
79,203 46,184FT Specialist5152144,83950,962404 General Student Employment51633539
114,146 124,456121,713112,481
FTE: 2.91 2.77 3.12 3.12FTE:
32,856 Employee Health Insurance-Emp5210534,0915,376 HSA Employer Contributions521065,712
36 EAP5210736139 LT Disability Insurance52108221161 Life Insurance52109240
10,640 PERS Debt Service521119,8086,668 PERS Retirement521129,444
452 Unemployment Expense521133468,729 Taxes521208,505
65,057 68,402
5,396 8,750General Supplies531118,7506,4238,954 9,700Purchased Services533219,7007,425
4011 Student Rec Center 245
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4011 Student Rec Center
2020-2021 Adjusted Budget
2019-2020 Actual
913 1,650Leased Equipment533711,65091315,263 20,10020,10014,762
194,467 144,556141,813195,644
128,452 74,55671,813146,513
4011 Student Rec Center 246
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT REC CENTER - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
10 HR PT CLASS SAL 0.48 13131
10 HR PT CLASS SAL 0.48 12804
10 HR PT CLASS SAL 0.48 14494
FT SPECIALIST 0.81 46184
SUPR/CONF FT 0.87 37843
---------------------------------------------------------------------------------------------3.12 124456
247
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4015 Laker One Card
2020-2021 Adjusted Budget
2019-2020 Actual
35,697 41,000General Supplies5311141,00031,57835,697 41,00041,00031,578
35,697 41,00041,00031,578
35,697 41,00041,00031,578
4015 Laker One Card 248
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4144 Swimming-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
250 300Other Management51112300250 300300
FTE: 0.00 0.00 FTE:
25 PERS Debt Service521113016 PERS Retirement5211229
1 Unemployment Expense52113119 Employer PR Taxes521202361 83
958 1,000General Supplies531111,000819185 Postage & Shipping53112788
5,804 6,000Uniforms531196,0006,00223,181 20,000Field Trip5321716,43220,810
6,000 15,000Facility/Equipment Rental5331710,0006,1836,050 5,000Purchased Services533215,0007,1343,407 3,500Dues & Fees533313,5002,753
472 IMC Printing/Copies535091934813 Motor Pool53515
19,695 Bus - Southwestern535187,03065,765 50,50041,95851,168
66,076 50,80041,95851,551
66,076 50,80041,95851,551
4144 Swimming-men/women 249
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4145 Wrestling-women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123005,330 5,655PT Coaching513265,4905,4905,580 5,6555,4905,790
FTE: 0.13 0.13 0.13 0.13FTE:
1,991 Employee Health Insurance-Emp521052,686416 HSA Employer Contributions52106442
1 EAP521071LT Disability Insurance5210812
6 Life Insurance5210919558 PERS Debt Service52111579346 PERS Retirement52112558
25 Unemployment Expense5211320419 Taxes52120422
3,763 4,739
1,648 1,000General Supplies531111,00017 Postage & Shipping53112
871 3,000Uniforms531193,0002,1587,596 14,000Field Trip5321711,8805,4842,900 Purchased Services533211,0001,350 4,000Dues & Fees533314,0001,1451,894 Motor Pool535151,1502,074 Bus - Southwestern535181,165
4145 Wrestling-women 250
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4145 Wrestling-women
2020-2021 Adjusted Budget
2019-2020 Actual
Rental Vehicle535207818,350 22,00019,88012,180
27,694 27,65525,37022,709
27,694 27,65525,37022,709
4145 Wrestling-women 251
BUDGET SALARY DETAIL2021-2022
COST CENTER: WRESTLING-WOMEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
PT COACHING 0.13 5655
---------------------------------------------------------------------------------------------0.13 5655
252
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4146 Esports
2020-2021 Adjusted Budget
2019-2020 Actual
PT Coaching513266,0356,035
FTE: 0.00 FTE:
PERS Debt Service52111603PERS Retirement52112582Unemployment Expense5211327Employer PR Taxes52120462
1,674
6,215General Supplies531116,2153,415465Awards & Trophies53129465427
3,000Dues & Fees533313,0002,5009,6809,6806,342
9,6809,68014,051
9,6809,68014,051
4146 Esports 253
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4147 Cheer-Dance
2020-2021 Adjusted Budget
2019-2020 Actual
621 Uniforms5311911 IMC Printing/Copies53509
633
633
633
4147 Cheer-Dance 254
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4148 Golf-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management51112300250 300
FTE: 0.00 0.00 FTE:
25 PERS Debt Service521113016 PERS Retirement5211229
Unemployment Expense52113119 Taxes521202360 83
672 1,000General Supplies531111,00056203 Postage & Shipping5311243152607 1,000Uniforms531191,0001,512
23,626 15,000Field Trip532177,80414,0331,250 Purchased Services53321
10,168 22,000Dues & Fees5333116,0007,951269 IMC Printing/Copies53509129285
16,761 Motor Pool535156,653265 Rental Vehicle53520108
53,822 39,00025,97630,750
54,131 39,00025,97631,133
54,131 39,00025,97631,133
4148 Golf-men/women 255
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4149 Wrestling-men
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123007,724 8,242FT Other Faculty512188,0005,2939,151 9,321FT Faculty Coaching512268,99611,663
17,126 17,56316,99617,256
FTE: 0.13 0.13 0.13 0.13FTE:
2,177 Employee Health Insurance-Emp521052,686390 HSA Employer Contributions52106442
1 EAP52107128 LT Disability Insurance521082919 Life Insurance5210919
1,666 PERS Debt Service521111,7212,129 PERS Retirement521122,707
75 Unemployment Expense52113601,247 Taxes521201,2947,732 8,959
490 1,000General Supplies531117559509 Postage & Shipping531123214
2,901 3,000Uniforms531193,0002,829Awards & Trophies53129245
12,212 12,000Field Trip532179,6719,5051,600 Purchased Services533213,2001,510 2,500Dues & Fees533312,5001,770
IMC Printing/Copies5350993,650 Motor Pool535152,775
4149 Wrestling-men 256
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4149 Wrestling-men
2020-2021 Adjusted Budget
2019-2020 Actual
284 Bus - Southwestern535181,16522,656 18,50016,20322,218
47,514 36,06333,19948,432
47,514 36,06333,19948,432
4149 Wrestling-men 257
BUDGET SALARY DETAIL2021-2022
COST CENTER: WRESTLING-MEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.13 9321
FT OTHER FACULTY 0.00 8242
---------------------------------------------------------------------------------------------0.13 17563
258
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4150 Cross County-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123001,129 7,851FT Other Faculty512187,6077,839 8,879FT Faculty Coaching512268,55415,3259,218 16,73016,16115,625
FTE: 0.13 0.13 0.13 0.13FTE:
1,979 Employee Health Insurance-Emp521052,209390 HSA Employer Contributions52106442
1 EAP52107125 LT Disability Insurance521082216 Life Insurance5210916
922 PERS Debt Service521111,563572 PERS Retirement521121,506
41 Unemployment Expense5211352707 Taxes521201,197
4,653 7,007
827 1,350General Supplies531111,3507792 Postage & Shipping531123891
759 800Uniforms5311980031380Awards & Trophies5312980
2,315 5,000Field Trip532174,4943,7771,465 2,000Dues & Fees533312,0001,525
IMC Printing/Copies5350925882,469 Motor Pool535152,370
4150 Cross County-men/women 259
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4150 Cross County-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
Rental Vehicle535204227,836 9,2308,7879,365
21,707 25,96024,94831,996
21,707 25,96024,94831,996
4150 Cross County-men/women 260
BUDGET SALARY DETAIL2021-2022
COST CENTER: CROSS COUNTY-MEN/WOMEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.13 8879
FT OTHER FACULTY 0.00 7851
---------------------------------------------------------------------------------------------0.13 16730
261
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4151 Basketball-men
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123007,331 FT Other Faculty512181,2278,687 FT Faculty Coaching5122614,893
16,268 16,420
FTE: 0.13 0.13 FTE:
1,641 Employee Health Insurance-Emp521051,882390 HSA Employer Contributions52106442
1 EAP52107126 LT Disability Insurance521082718 Life Insurance5210919
1,583 PERS Debt Service521111,637981 PERS Retirement521121,579
71 Unemployment Expense52113571,184 Taxes521201,2325,896 6,875
1,194 2,200General Supplies531112,2002,245860 Postage & Shipping53112189277
3,874 3,000Uniforms531193,0002,51712,437 11,000Field Trip532179,4266,668
Out of State Travel532195,0504,000 Purchased Services533214,3531,620 1,750Dues & Fees533311,7501,395
547 IMC Printing/Copies535096521,1088,665 Motor Pool535159,0061,457 Bus - Southwestern53518
4151 Basketball-men 262
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4151 Basketball-men
2020-2021 Adjusted Budget
2019-2020 Actual
Rental Vehicle535202,00934,654 17,95017,21734,627
56,818 17,95017,21757,923
56,818 17,95017,21757,923
4151 Basketball-men 263
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4152 Basketball-women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management51112300250 300
FTE: 0.00 0.00 FTE:
25 PERS Debt Service521113016 PERS Retirement5211229
1 Unemployment Expense52113119 Taxes521202361 83
2,272 2,500General Supplies531112,5002,196Postage & Shipping5311243
1,937 3,000Uniforms531193,0002,6004,733 11,000Field Trip5321710,4267,2916,796 Out of State Travel532198,2897,050 Purchased Services533214,9281,500 1,500Dues & Fees533311,5001,100
199 IMC Printing/Copies5350932426,924 Motor Pool5351512,0311,457 Bus - Southwestern53518
76 Rental Vehicle535202,06832,943 18,00017,50140,544
33,254 18,00017,50140,927
33,254 18,00017,50140,927
4152 Basketball-women 264
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4153 Soccer-men
2020-2021 Adjusted Budget
2019-2020 Actual
125 Other Management511121255,624 5,967FT Faculty Coaching512265,7945,7935,749 5,9675,7945,918
FTE: 0.13 0.13 0.13 0.13FTE:
2,367 Employee Health Insurance-Emp521052,686416 HSA Employer Contributions52106442
1 EAP52107118 LT Disability Insurance521081819 Life Insurance5210919
575 PERS Debt Service52111592356 PERS Retirement52112570
26 Unemployment Expense5211321429 Taxes52120439
4,208 4,788
11 150General Supplies5311186011 Postage & Shipping53112
3,831 4,000Uniforms531193,2903,70810,590 12,000Field Trip5321710,46027,774
3,675 Purchased Services533214,364170 IMC Printing/Copies53509483
4,447 Motor Pool535156,072380 Bus - Southwestern535183,934
4153 Soccer-men 265
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4153 Soccer-men
2020-2021 Adjusted Budget
2019-2020 Actual
258 Rental Vehicle5352023,371 16,15014,61046,334
33,328 22,11720,40457,040
33,328 22,11720,40457,040
4153 Soccer-men 266
BUDGET SALARY DETAIL2021-2022
COST CENTER: SOCCER-MEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.13 5967
---------------------------------------------------------------------------------------------0.13 5967
267
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4154 Track-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123005,154 6,679FT Other Faculty512186,4281,0316,955 7,553FT Faculty Coaching512267,22812,585
12,359 14,23213,65613,915
FTE: 0.13 0.13 0.13 0.13FTE:
1,568 Employee Health Insurance-Emp521051,934780 HSA Employer Contributions52106442
1 EAP521071LT Disability Insurance5210817
6 Life Insurance5210919678 PERS Debt Service521111,387478 PERS Retirement521121,337
50 Unemployment Expense5211348830 Taxes521201,039
4,391 6,225
1,328 2,920General Supplies531112,9202,092Postage & Shipping53112166
3,618 3,750Uniforms531193,7501,458300Awards & Trophies53129300
10,254 15,000Field Trip5321711,296Purchased Services53321400
2,950 500Dues & Fees5333150049 IMC Printing/Copies5350928
2,936 Motor Pool53515386 Bus - Southwestern53518
4154 Track-men/women 268
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4154 Track-men/women
2020-2021 Adjusted Budget
2019-2020 Actual
881 Rental Vehicle5352022,401 22,47018,7664,144
39,152 36,70232,42224,284
39,152 36,70232,42224,284
4154 Track-men/women 269
BUDGET SALARY DETAIL2021-2022
COST CENTER: TRACK-MEN/WOMEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.13 7553
FT OTHER FACULTY 0.00 6679
---------------------------------------------------------------------------------------------0.13 14232
270
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4155 Volleyball-women
2020-2021 Adjusted Budget
2019-2020 Actual
150 Other Management511123004,330 PT Coaching513264,480 300
FTE: 0.00 0.00 FTE:
PERS Debt Service5211115PERS Retirement5211214
20 Unemployment Expense521131345 Taxes5212023366 53
2,869 1,380General Supplies531111,407959Postage & Shipping53112455
885 2,800Uniforms531192,77310,411 10,000Field Trip532179,1355,054
Out of State Travel532194,6524,181 Purchased Services533215,3881,250 2,000Dues & Fees533312,0001,300
64 IMC Printing/Copies535092992107,138 Motor Pool535153,975
73 Rental Vehicle5352060226,871 16,18015,65922,146
31,716 16,18015,65922,499
31,716 16,18015,65922,499
4155 Volleyball-women 271
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4156 Soccer-women
2020-2021 Adjusted Budget
2019-2020 Actual
282 Other Management511123079,121 11,724FT Faculty Coaching5122611,38210,8009,402 11,72411,38211,107
FTE: 0.32 0.13 0.32 0.32FTE:
1,935 Employee Health Insurance-Emp521052,1721,024 HSA Employer Contributions52106544
3 EAP52107328 LT Disability Insurance521083343 Life Insurance5210946
426 PERS Debt Service521111,111264 PERS Retirement521121,071
42 Unemployment Expense5211339718 Taxes52120841
4,483 5,858
1,020 1,000General Supplies531111,0006593,142 3,500Uniforms531193,5003,5004,946 11,000Field Trip532179,2108,0543,224 Out of State Travel532194,2054,200 Purchased Services533214,532
50 IMC Printing/Copies53509104,156 Motor Pool535155,0801,137 Bus - Southwestern535181,871
4156 Soccer-women 272
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4156 Soccer-women
2020-2021 Adjusted Budget
2019-2020 Actual
276 Rental Vehicle53520722,152 15,50013,71027,918
36,037 27,22425,09244,883
36,037 27,22425,09244,883
4156 Soccer-women 273
BUDGET SALARY DETAIL2021-2022
COST CENTER: SOCCER-WOMEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
PT COACHING 0.32 11724
---------------------------------------------------------------------------------------------0.32 11724
274
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4157 Baseball-men
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management511123005,563 6,288FT Other Faculty512186,0359337,141 7,111FT Faculty Coaching512266,78611,815
12,954 13,39912,82113,047
FTE: 0.13 0.13 0.13 0.13FTE:
1,703 Employee Health Insurance-Emp521051,882390 HSA Employer Contributions52106442
1 EAP52107120 LT Disability Insurance521082119 Life Insurance5210919
1,224 PERS Debt Service521111,297759 PERS Retirement521121,250
57 Unemployment Expense5211345945 Taxes52120981
5,118 5,937
2,792 5,400General Supplies531113,0002,890135 Postage & Shipping5311210342
2,016 3,500Uniforms531193,5003,548200Operational Travel53211200
10,533 16,000Field Trip5321714,30011,2626,605 Purchased Services53321775
121 IMC Printing/Copies535091546,292 Motor Pool535151,290
Bus - Southwestern535184,659
4157 Baseball-men 275
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4157 Baseball-men
2020-2021 Adjusted Budget
2019-2020 Actual
90 Rental Vehicle5352085728,583 25,10021,10325,476
46,655 38,49933,92444,461
46,655 38,49933,92444,461
4157 Baseball-men 276
BUDGET SALARY DETAIL2021-2022
COST CENTER: BASEBALL-MEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.13 7111
FT OTHER FACULTY 0.00 6288
---------------------------------------------------------------------------------------------0.13 13399
277
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4158 Softball-women
2020-2021 Adjusted Budget
2019-2020 Actual
250 Other Management5111230010,211 10,834FT Faculty Coaching5122610,51810,51810,461 10,83410,51810,818
FTE: 0.19 0.19 0.19 0.19FTE:
4,581 Employee Health Insurance-Emp521053,781608 HSA Employer Contributions52106646
2 EAP52107233 LT Disability Insurance521083428 Life Insurance5210927
1,046 PERS Debt Service521111,082649 PERS Retirement521121,043
47 Unemployment Expense5211338803 Taxes52120830
7,796 7,481
1,846 2,000General Supplies531112,0003,49384 Postage & Shipping53112156
3,228 3,500Uniforms531193,5002,56720,449 14,000Field Trip5321711,9409,752
Out of State Travel532194,9475,740 Purchased Services53321
45 IMC Printing/Copies535095811911,953 Motor Pool535158,458
998 Bus - Southwestern53518
4158 Softball-women 278
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4158 Softball-women
2020-2021 Adjusted Budget
2019-2020 Actual
169 300Rental Vehicle535203001,52444,512 19,80017,79831,016
62,770 30,63428,31649,315
62,770 30,63428,31649,315
4158 Softball-women 279
BUDGET SALARY DETAIL2021-2022
COST CENTER: SOFTBALL-WOMEN - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FT COACHING 0.19 10834
---------------------------------------------------------------------------------------------0.19 10834
280
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4159 Ath Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
-1,123 Expense Reimbursements45217-985-1,123 -985
-1,123 -985
960 Other Management5111296082,622 87,655Director5111785,10285,10136,926 FT Faculty512117,15859,893 80,262PT Coaching5132680,26252,04534,222 47,500PT Faculty Asst Coach5132747,50052,47839,961 44,284FT Classified5141142,55746,412
600 600Classified Other Pay5142160060033,367 45,897FT Specialist5152140,19146,528
288,551 306,198296,212291,283
FTE: 5.36 5.00 5.26 5.26FTE:
45,712 Employee Health Insurance-Emp5210543,03011,400 HSA Employer Contributions521069,520
34 EAP5210732499 LT Disability Insurance52108530428 Life Insurance52109457
Workers Compensation521101122,753 PERS Debt Service5211126,16316,863 PERS Retirement5211227,869
1,246 Unemployment Expense521131,00721,936 Taxes5212022,694
120,870 131,312
12,655 12,285General Supplies5311112,28511,247
4159 Ath Supervision 281
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4159 Ath Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
421 Postage & Shipping531122104134,444 3,500Class & Lab Supplies531183,5001,601
719 2,000Equipment < $5,000531712,0001,3201,389 3,400Operational Travel532113,4001,1116,008 6,500Recruitment Travel532124,0003,258
250 Staff Development Travel532168,960 10,000Out of State Travel5321910,00012,871
98 500Meeting Expenses53319500196914 42,600Purchased Services5332142,600
14,530 21,000Dues & Fees5333121,00020,1712,233 IMC Printing/Copies535091,3043,384
73 37,618Motor Pool5351537,6181,20719,400Bus - Southwestern5351819,400
2,110 1,000Rental Vehicle535201,0001,1081,000Equipment Repair536101,000
54,805 160,803159,81757,888
464,225 467,001456,029480,483
463,102 467,001456,029479,498
4159 Ath Supervision 282
BUDGET SALARY DETAIL2021-2022
COST CENTER: ATH SUPERVISION - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 44284
DIRECTOR/COACH 1.00 87655
FT FACULTY 0.00 0
FT SPECIALIST 1.00 45897
PT ASST. COACH 0.84 47500
PT COACHING 1.42 80262
---------------------------------------------------------------------------------------------5.26 305598
283
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4161 Athletics Playoffs
2020-2021 Adjusted Budget
2019-2020 Actual
General Supplies531118,410100,930 75,000Field Trip5321775,00090,420
Purchased Services533216952,246 Dues & Fees533313,2172,655 Motor Pool53515
824 Bus - Southwestern535187,0741,487 Rental Vehicle535204,695
108,142 75,00075,000114,509
108,142 75,00075,000114,509
108,142 75,00075,000114,50929
-5,663,500 -6,601,729-6,425,837-6,332,995
4161 Athletics Playoffs 284
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1603 Curry Co. Store
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
-3,492 New Books Sales45001-1,752 Used Books Sales45002-1,845 Supplies Sales45003
-532 Food Sales450041,238 Discount Sales45005
558 Sales Refunds45006-920 Gift Sales45008-266 Miscellaneous45290
-7,010
-7,010
4,270 Maintenance Contracts53352-33 Materials for Resale53410521 Food for Resale53411
1,000 New Books for Resale53441-1,013 Used Books for Resale534464,745
4,745
-2,265
1603 Curry Co. StoreCURRY 285
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1701 Misc Instruction
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
63,244 64,900FT Faculty5121162,40062,03960,833 PT Faculty5131133,20347,47310,692 20,000PT Summer Faculty5131420,0009,227
134,769 84,900115,603118,739
FTE: 2.34 3.01 1.35 1.36FTE:
18,360 Employee Health Insurance-Emp5210520,5193,000 HSA Employer Contributions521063,400
10 EAP5210710192 LT Disability Insurance52108197148 Life Insurance52109142
7,282 PERS Debt Service521117,1644,810 PERS Retirement521127,222
449 Unemployment Expense521133589,881 Employer PR Taxes521209,034
44,132 48,045
625 453General Supplies53111753922,672 2,995Class & Lab Supplies531182,9951,711
226 416Operational Travel53211416150108Field Trip53217108
55Facility/Equipment Rental53317553,523 4,0274,3271,953
182,424 88,927119,930168,737
182,424 88,927119,930168,737
1701 Misc InstructionCURRY 286
BUDGET SALARY DETAIL2021-2022
COST CENTER: MISC INSTRUCTION - CURRY CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FACULTY FT 1.00 64900
PT FAC SUMMER 0.36 20000
---------------------------------------------------------------------------------------------1.36 84900
287
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 1809 Community Education
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
37,656 PT Faculty513115,0905,852 PT Summer Faculty51314
43,508 5,090
FTE: 0.81 0.09 FTE:
299 PERS Debt Service52111185 PERS Retirement52112112 Unemployment Expense521137
3,440 Employer PR Taxes521203964,036 403
137 483General Supplies53111483357 850Operational Travel5321185038
2,216 2,000Facility/Equipment Rental533172,0002,710 3,3333,33338
50,255 3,3333,3335,530
50,255 3,3333,3335,530
1809 Community EducationCURRY 288
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2101 Instructional Supervision
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
42,500 45,089FT Management5111143,77543,775440 Other Management51112480
51,278 FT Supervisor/Confidental5111456,87894,218 45,08943,775101,133
FTE: 1.50 1.50 0.50 0.50FTE:
22,721 Employee Health Insurance-Emp5210521,7106,400 HSA Employer Contributions521064,250
14 EAP5210714300 LT Disability Insurance52108308222 Life Insurance52109214
7,277 PERS Debt Service5211110,1137,886 PERS Retirement5211213,213
424 Unemployment Expense521133587,100 Employer PR Taxes521207,440
52,345 57,621
419 1,005General Supplies531111,005301205 308Operational Travel53211308623 1,3131,313301
147,186 46,40245,088159,055
147,186 46,40245,088159,055
2101 Instructional SupervisionCURRY 289
BUDGET SALARY DETAIL2021-2022
COST CENTER: INSTRUCTIONAL SUPERVISION - CURRY CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 0.50 45089
SUPR/CONF FT 0.00 0
---------------------------------------------------------------------------------------------0.50 45089
290
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2401 Student Services Admin
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
84,328 51,677FT Supervisor/Confidental5111450,17250,17239,918 42,141FT Classified5141140,51941,768
800Classified Overtime5141280031,489 32,660PT 20HR Classified5141531,40231,963
1,743 2,400PT Casual/Temporary514172,400600 600Classified Other Pay51421600600
200MASSC Temporary51517200158,078 130,478126,093124,503
FTE: 3.84 2.78 2.88 2.88FTE:
37,751 Employee Health Insurance-Emp5210530,49411,200 HSA Employer Contributions521066,800
38 EAP5210729385 LT Disability Insurance52108343427 Life Insurance52109345
Workers Compensation521101713,531 PERS Debt Service5211112,450
8,648 PERS Retirement5211212,002706 Unemployment Expense52113435
11,984 Employer PR Taxes521209,20684,668 72,122
620 1,208General Supplies531111,2081,481871 1,594Operational Travel532111,594364478 686Student Support5335468628
2401 Student Services AdminCURRY 291
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 2401 Student Services Admin
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
3,912 3,778Leased Equipment533712,7783,1835,880 7,2666,2665,056
248,626 137,744132,359201,681
248,626 137,744132,359201,681
2401 Student Services AdminCURRY 292
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT SERVICES ADMIN - CURRY CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
20 HR PT CLASS SAL 0.78 32660
CLASS SAL FT 1.00 42141
PT CASUAL/TEMPORARY 0.10 2400
SUPR/CONF FT 1.00 51677
---------------------------------------------------------------------------------------------2.88 128878
293
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3209 Gen to College Support
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
42,500 45,089FT Management5111143,77543,775440 Other Management51112480
42,940 45,08943,77544,255
FTE: 0.50 0.50 0.50 0.50FTE:
8,702 Employee Health Insurance-Emp521057,2373,200 HSA Employer Contributions521061,700
5 EAP521075136 LT Disability Insurance52108139
74 Life Insurance52109712,149 PERS Debt Service521114,4251,332 PERS Retirement521124,266
193 Unemployment Expense521131553,254 Employer PR Taxes521203,310
19,045 21,308
331 638General Supplies531113384742,990 4,038Postage & Shipping531124,0382,670
845 1,070Printing Supplies531142,0709481,932 1,449Credit Card Fees531251,4491,516
56 Bank Service Charges53126553 3Gasoline/Fuel/Propane531513
3,268 3,400Operational Travel532113,4007563,120 5,797Outside Printing Services533126,1026,1922,721 4,831Advertising533164,8314,4758,244 2,290Facility/Equipment Rental533171,9857,853
725Meeting Expenses5331972537181 1,549Purchased Services533211,549405
437 497Dues & Fees533314976201,236 755Insurance53370755686
3209 Gen to College SupportCURRY 294
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3209 Gen to College Support
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
834 1,500Motor Pool535151,5001,23826,649 28,54229,24228,205
88,634 73,63173,01793,768
88,634 73,63173,01793,768
3209 Gen to College SupportCURRY 295
BUDGET SALARY DETAIL2021-2022
COST CENTER: GEN TO COLLEGE SUPPORT - CURRY CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
MGMT SAL FT 0.50 45089
---------------------------------------------------------------------------------------------0.50 45089
296
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3301 Plant Operations
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
31,171 35,464FT Classified5141134,09234,70014,728 16,036PT 10HR Classified5141615,79915,301
630 PT Casual/Temporary5141732315 Substitute514181,525200 Classified Other Pay51421
47,044 51,50049,89151,557
FTE: 1.51 1.53 1.48 1.48FTE:
4,492 Employee Health Insurance-Emp5210513,3082,400 HSA Employer Contributions521063,400
18 EAP521071872 LT Disability Insurance52108109
121 Life Insurance52109143Workers Compensation521108
4,192 PERS Debt Service521114,8372,906 PERS Retirement521124,674
212 Unemployment Expense521131793,613 Taxes521203,927
18,026 30,603
5,737 6,860General Supplies531116,8607,2933Postage & Shipping531123
242Software < $5,00053113242210 242Computer Supplies53117242134
3,577 4,492Gas/Fuel/Propane531514,4922,4911,837 242Equipment < $5,00053171242
187Operational Travel53211187102193Facility Rental/Equipment53317193
3,607 13,976Purchased Services5332113,97613,887483Dues & Fees53331483242
3301 Plant OperationsCURRY 297
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3301 Plant Operations
2020-2021 Adjusted Budget
2019-2020 Actual
CURRY
28,442 33,335Electricity5333535,31333,1864,000 4,540Water/Sewer533364,8103,1032,333 1,874Sanitation, Garbage533371,8742,234
14,850 16,232Maintenance Contracts5335216,23211,6831,456 1,449Equipment Repair536101,449195
409 483Vehicle Repair5362048310,258 5,048Minor Building Repair536305,0482,84076,718 89,88192,12977,388
141,789 141,381142,020159,548
141,789 141,381142,020159,54898
695,465 264,718260,947627,679
3301 Plant OperationsCURRY 298
BUDGET SALARY DETAIL2021-2022
COST CENTER: PLANT OPERATIONS - CURRY CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 35464
PT 10HR CLASSIFIED 0.48 16036
---------------------------------------------------------------------------------------------1.48 51500
299
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
10 General Fund
0000 General Operations
333,000Transfer to Special Projects59025180,00040,000250,000Transfer to Reserve Fund59029
1,221,522 1,419,468Transfer to Debt Service Fund590411,344,9441,955,887103,047 101,688Transfer to Internal Service Fund59053178,869129,689
1,324,569 2,104,1561,703,8132,125,576
1,324,569 2,104,1561,703,8132,125,576
1,324,569 2,104,1561,703,8132,125,576
1911 Small Business Development Center
40,000 40,000Transfer to Special Projects5902540,00040,000 40,00040,000
40,000 40,00040,000
40,000 40,00040,000
2102 Library
2,000 Transfer to Special Projects590252,0002,000 2,000
2,000 2,000
2,000 2,000
Debt Service/Transfers - Nondepartmental10 General Fund
300
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
10 General Fund
3301 Plant Operations
381,000 381,000Transfer to Plant Fund59036381,000381,000254,855Transfer to Debt Service59041160,024
381,000 635,855381,000541,024
381,000 635,855381,000541,024
381,000 635,855381,000541,024
3601 Operating Loan
35,000Interest Expense6000129,7003,500,000Principal Payment600023,770,000
4,700 Debt Service Admin600035,3004,5004,700 3,535,0003,805,0004,500
4,700 3,535,0003,805,0004,500
4,700 3,535,0003,805,0004,500
4009 Student Government/ASG
2,000 2,000Transfer to Trust and Agency590642,0002,0002,000 2,0002,0002,000
2,000 2,0002,0002,000
2,000 2,0002,0002,000
Debt Service/Transfers - Nondepartmental10 General Fund
301
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
10 General Fund
4011 Student Rec Center
18,180 20,000Transfer to Debt Service Fund5904111,11718,18018,180 20,00011,11718,180
18,180 20,00011,11718,180
18,180 20,00011,11718,18000
1,772,449 6,337,0115,944,9302,691,280
Debt Service/Transfers - Nondepartmental10 General Fund
302
FINANCIAL AID FUND The Financial Aid Fund is used to account for funds restricted to student financial aid. In addition to the Federal Title IV grants, the revenues include state grants and required matching funds. Expenditures are restricted to student aid in the form of grants, loans and student work study wages.
303
304
Southwestern Oregon Community College District Financial Aid Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-1,093,110 -1,490,00041 State Revenues-1,460,000-1,158,518-5,855,922 -6,944,00042 Federal Revenues-8,244,000-5,887,803
-212,282 -300,00045 Other Revenues-300,000-154,156-18,329 48 Transfer From Other Funds-3,941
-7,179,643 -8,734,000-10,004,000-7,204,418
REQUIREMENTS:60,286 94,00051 Personnel Services94,00087,516
7,101,028 8,640,00055 Other Expenses9,910,0007,112,96118,329 59 Transfers3,941
7,179,643 8,734,00010,004,0007,204,418
305
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4302 Fed PELL Grant
2020-2021 Adjusted Budget
2019-2020 Actual
-4,110 Administrative Allowance42150-3,970-2,775,727 -3,200,000Federal Financial Aid42330-3,800,000-2,882,263-2,779,837 -3,200,000-3,800,000-2,886,233
-2,779,837 -3,200,000-3,800,000-2,886,233
2,775,727 3,200,000Student Aid551113,800,0002,882,2634,110 Administrative Expense559033,970
2,779,837 3,200,0003,800,0002,886,233
2,779,837 3,200,0003,800,0002,886,233
4302 Fed PELL Grant 306
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4304 Fed SEOG Grant
2020-2021 Adjusted Budget
2019-2020 Actual
-73,934 -100,000Federal Financial Aid42330-100,000-73,934-73,934 -100,000-100,000-73,934
-18,329 Transfer from Financial Aid48023-3,941-18,329 -3,941
-92,263 -100,000-100,000-77,875
92,263 100,000Student Aid55111100,00077,87592,263 100,000100,00077,875
92,263 100,000100,00077,875
4304 Fed SEOG Grant 307
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4333 Federal Work Study
2020-2021 Adjusted Budget
2019-2020 Actual
-5,308 Administrative Allowance42150-481-63,562 -94,000Federal Financial Aid42330-94,000-71,559-68,870 -94,000-94,000-72,040
-68,870 -94,000-94,000-72,040
94,000***Federal Work Study***5160094,0001,754 Fine Arts516013,801
137 ESPS516051,4304,594 Fire Science516063,141
439 Institutional Research51607Environmental Services51610259
1,869 STEPS/JOBS Program516221,8084,869 Fitness Center5163312,870
714 Welding Lab516465503,203 OCCI516593,533
Library5166211,6772,305 Media Services516634355,201 IMC516642,321
Curry County51665869252 Admissions51668557
3,712 Guidence & Counseling516692,3791,390 Admissions516719741,921 Presidents Office516752,327
Business Services516761,6291,315 Personnel516773,347 Information Technology516788,605
281 Ed Talent Search516792,4942,758 Gen to College Support51680
567 Plant Operations51681
4333 Federal Work Study 308
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4333 Federal Work Study
2020-2021 Adjusted Budget
2019-2020 Actual
Grounds Maintenance516832,2003,162 Bookstore516883,1551,444 Upward Bound51698
Foundation5169960245,233 94,00094,00067,618
FTE: 2.07 2.83 3.92 3.77FTE:
5,308 Administrative Expense559034815,308 481
50,541 94,00094,00068,099
-18,329 -3,941
4333 Federal Work Study 309
BUDGET SALARY DETAIL2021-2022
COST CENTER: FEDERAL WORK STUDY - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
FEDERAL WORK STUDY 3.77 94000
---------------------------------------------------------------------------------------------3.77 94000
310
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4334 FWS - Community Service
2020-2021 Adjusted Budget
2019-2020 Actual
-9,869 Federal Financial Aid42330-9,538-9,869 -9,538
-9,869 -9,538
1,440 ABE516233,658Dev Ed/ABE Clerical516245,880
8,429 Library516629,869 9,538
FTE: 0.45 0.40 FTE:
9,869 9,538
4334 FWS - Community Service 311
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4335 FWS - America Reads
2020-2021 Adjusted Budget
2019-2020 Actual
-5,185 Federal Financial Aid42330-10,360-5,185 -10,360
-5,185 -10,360
5,185 Child Care Center5169410,3605,185 10,360
FTE: 0.24 0.43 FTE:
5,185 10,360
4335 FWS - America Reads 312
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4501 State Opportunity Grant
2020-2021 Adjusted Budget
2019-2020 Actual
-673,469 -825,000State Student Financial Aid41310-825,000-685,350-673,469 -825,000-825,000-685,350
-673,469 -825,000-825,000-685,350
673,469 825,000Student Aid55111825,000685,350673,469 825,000825,000685,350
673,469 825,000825,000685,350
4501 State Opportunity Grant 313
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4601 OS Assist Comm/PA
2020-2021 Adjusted Budget
2019-2020 Actual
-68,867 -130,000State Student Financial Aid41310-100,000-114,265-68,867 -130,000-100,000-114,265
-68,867 -130,000-100,000-114,265
68,867 130,000Student Aid55111100,000114,26568,867 130,000100,000114,265
68,867 130,000100,000114,265
4601 OS Assist Comm/PA 314
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4602 Oregon Promise
2020-2021 Adjusted Budget
2019-2020 Actual
-335,027 -500,000State Student Financial Aid41310-500,000-350,903-335,027 -500,000-500,000-350,903
-335,027 -500,000-500,000-350,903
335,027 500,000Student Aid55111500,000350,903335,027 500,000500,000350,903
335,027 500,000500,000350,903
4602 Oregon Promise 315
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4701 Federal Stafford Loans
2020-2021 Adjusted Budget
2019-2020 Actual
-2,641,764 -3,200,000Federal Financial Aid42330-3,800,000-2,620,949-2,641,764 -3,200,000-3,800,000-2,620,949
-29 Checking Interest45110-26-29 -26
-2,641,793 -3,200,000-3,800,000-2,620,975
2,641,764 3,200,000Student Aid551113,800,0002,620,94929 Miscellaneous Disbursement5589826
2,641,793 3,200,0003,800,0002,620,975
2,641,793 3,200,0003,800,0002,620,975
4701 Federal Stafford Loans 316
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4711 Federal Plus Loans
2020-2021 Adjusted Budget
2019-2020 Actual
-276,464 -350,000Federal Financial Aid42330-450,000-214,749-276,464 -350,000-450,000-214,749
-276,464 -350,000-450,000-214,749
276,464 350,000Student Aid55111450,000214,749276,464 350,000450,000214,749
276,464 350,000450,000214,749
4711 Federal Plus Loans 317
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4722 Alaska Loans
2020-2021 Adjusted Budget
2019-2020 Actual
-25,000 -25,000Private Loan/Grant45317-25,000-12,500-25,000 -25,000-25,000-12,500
-25,000 -25,000-25,000-12,500
25,000 25,000Student Aid5511125,00012,50025,000 25,00025,00012,500
25,000 25,00025,00012,500
4722 Alaska Loans 318
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4733 Alternative Loans
2020-2021 Adjusted Budget
2019-2020 Actual
-187,253 -275,000Private Loan/Grant45317-275,000-141,630-187,253 -275,000-275,000-141,630
-187,253 -275,000-275,000-141,630
187,253 275,000Student Aid55111275,000141,630187,253 275,000275,000141,630
187,253 275,000275,000141,630
4733 Alternative Loans 319
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 4801 Outside Agency EFT Scholarship
2020-2021 Adjusted Budget
2019-2020 Actual
-15,747 -35,000State Student Financial Aid41310-35,000-8,000-15,747 -35,000-35,000-8,000
-15,747 -35,000-35,000-8,000
15,747 35,000Student Aid5511135,0008,00015,747 35,00035,0008,000
15,747 35,00035,0008,000
-18,329 -3,941
4801 Outside Agency EFT Scholarsh 320
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
23 Financial Aid Fund
4333 Federal Work Study
18,329 Transfer to Financial Aid Fund590233,94118,329 3,941
18,329 3,941
18,329 3,9419
18,329 3,941
Debt Service/Transfers - Nondepartmental23 Financial Aid Fund
321
322
SPECIAL PROJECTS FUND The Special Projects Fund is used to account for proceeds of specific revenue sources that are legally restricted to specific purposes other than direct student financial aid. Grants, projects and other contracts for designated purposes are the primary revenue sources. Expenditures are restricted to those items designated for in the agreement by each grant, project or contract.
323
324
Southwestern Oregon Community College District Special Project Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-1,406,786 -1,311,72731 Fund Balance-1,533,253-1,739,532
-775,720 -593,26641 State Revenues-659,335-521,145-2,098,054 -6,897,71342 Federal Revenues-4,560,932-3,324,217
-264,692 -373,00044 Tuition And Fee Revenues-505,800-256,600-1,190,466 -1,187,58645 Other Revenues-1,384,236-1,132,045
-52,586 -373,00048 Transfer From Other Funds-334,000-40,000-5,788,305 -10,736,292-8,977,556-7,013,538
REQUIREMENTS:1,848,425 2,642,75551 Personnel Services2,167,7222,194,371
953,236 1,495,68552 Payroll Costs/Benefits1,214,7211,172,2221,045,924 3,365,33753 Materials And Services2,602,6521,005,226
47,918 1,845,31555 Other Expenses1,566,402610,65762,678 711,20057 Equipment598,45055,114
25,00058 Site/Facilities25,000131,097 251,00059 Transfers402,60983,130
1,699,026 400,00059 Unappropriated Fund Balance400,0001,892,8195,788,305 10,736,2928,977,5567,013,538
325
Southwestern Oregon Community College Special Projects Fund - 25 Grants, Contracts, & Special Projects List
Program BudgetAdult Basic Education - Comprehensive (FTE 1.02) 82,645Adult Basic Education - Accountability (FTE 0.75) 63,955
subtotal Adult Basic Education 146,600
Special Projects Administration (FTE 0.77) 822,000
Misc. Revenue & Expense (FTE 4.38) 1,405,072
Business Development Center - Gen. Fund Support (FTE 0.30) 40,000Business Development Center - State Support (FTE 0.21) 72,000Business Development Center - Program Income 3,064Business Development Center - TFFF 5,382Business Development Center - SBA grant (FTE 0.99) 73,000
subtotal Business Development Center 193,446
Resource & Referral - Network CCD (OCC) (FTE 3.42) 500,570 Resource & Referral - Baby Promise (FTE 2.30) 1,385,375
subtotal Resource & Referral 1,885,945
Library Equipment Reserve 6,554
Childcare Workforce - ORCCA (FTE 0.36) 25,963 Childcare Workforce - Shared Services (FTE 0.10) 144,706 Childcare Workforce - SOELPDC 40,000Childcare Workforce - Program Income 19,449Childcare Workforce - Oregon Community Foundation (FTE 1.44) 13,000
Subtotal - Childcare Workforce 243,118
Cares Act - CRSSA 1,793,635Cares Act - Student Aid 540,845Cares Act - SIP 97,673
Subtotal - Cares Act 2,432,153
326
Southwestern Oregon Community College Special Projects Fund - 25 Grants, Contracts, & Special Projects List
Program BudgetCurry - Community Ed (FTE 0.41) 31,500Curry - Facility Rental & Support 3,825Curry - Lease 433,324
subtotal - Curry 468,649
Pathways to Opportunity (FTE 2.00) 150,000Strong Start Implementation 9,975GEER Distance Learning 11,384Veterans (FTE 0.25) 39,401College Goal 3,600Veterans Instructional Administration 1,900Career Pathways (FTE 1.11) 47,830New Beginnings for Tribal Students (FTE 0.26) 37,650PAC Operating 27,300Facility Use 7,000Arts & Lectures 18,621EMT Exams 3,500CTE Development 42,000ITS Development 42,000Foundation Reimbursable Expenses (FTE 0.50) 55,000College Now (FTE 0.11) 10,000
Talent Search (FTE 4.22) 400,355Student Support Services (FTE 4.26) 402,137Talent Search II (FTE 3.05) 321,931Upward Bound (FTE 4.28) 365,922Upward Bound Program Income 5,000Talent Search/Upward Bound Local Grants 3,500
subtotal Trio 1,498,845
327
Southwestern Oregon Community College Special Projects Fund - 25 Grants, Contracts, & Special Projects List
Program BudgetDept of Corrections (FTE 1.00) 126,000Fitness for Recovery 4,706Carl Perkins Professional/Technical Education 98,775VOCA/SAFE 71,510STEP - SNAP 50/50 (FTE 1.84) 340,752DHS - Jobs Plus (FTE 1.55) 142,072
Extended Learning (FTE 0.34) 37,000Mobile Welding Lab 20,000International Students (FTE 1.0) 192,933Korean ESL program (FTE 0.20) 54,000
Total 10,697,291
328
RESERVE FUND The Reserve Fund is used to account for resources set aside to provide additional protection for the college in case of uninsured and/or unanticipated losses. Some of the funds reserved are for building and/or equipment replacement, or kitchen equipment replacement. The primary revenue sources are earning on investments, insurance settlements, and reallocations from other funds. All Reserve Fund accounts have a Board resolution to define the purpose of the monies held in that account.
329
330
Southwestern Oregon Community College District Reserve Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-659,509 31 Fund Balance-867,290
-34,395 -26,00045 Other Revenues-26,000-62,532-179,975 -421,70648 Transfer From Other Funds-183,776-99,212
-840,02049 Fund Balance-820,320-873,879 -1,287,726-1,030,096-1,029,033
REQUIREMENTS:10,00051 Personnel Services10,000
5,00052 Payroll Costs/Benefits5,0006,589 578,36653 Materials And Services547,736105,389
444,36057 Equipment445,0006,200250,00059 Transfers22,36099,212
867,290 59 Unappropriated Fund Balance818,233873,879 1,287,7261,030,0961,029,033
331
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8601 Gen Insurance
2020-2021 Adjusted Budget
2019-2020 Actual
-412,495 Unreserved - Undesignated31020-443,099-412,495 -443,099
-412,495 -443,099
-4,000Expense Reimbursements45217-4,000-2,758 -20,000Insurance Proceeds45221-20,000
-27,846 Miscellaneous45290-47,153-30,604 -24,000-24,000-47,153
-525,000Beginning Fund Balance (Budge49990-490,000-525,000-490,000
-30,604 -549,000-514,000-47,153
10,000***Personal Services***5100010,00010,00010,000
FTE: 0.42 0.40FTE:
5,000PR Costs/Fringe521905,0005,0005,000
266,640Equipment < $5,00053171261,640266,640261,640
8601 Gen Insurance 332
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8601 Gen Insurance
2020-2021 Adjusted Budget
2019-2020 Actual
272,360***Capital Expenses >$5,000***57000215,000272,360215,000
554,000491,640
-443,099 5,000-22,360-490,252
8601 Gen Insurance 333
BUDGET SALARY DETAIL2021-2022
COST CENTER: GEN INSURANCE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
PERSONNEL SERVICES 0.40 10000
---------------------------------------------------------------------------------------------0.40 10000
334
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8602 Athletic Reserve
2020-2021 Adjusted Budget
2019-2020 Actual
-11,187 Unreserved - Undesignated31020-4,597-11,187 -4,597
-11,187 -4,597
Miscellaneous45290-10,000-10,000
-9,700Beginning Fund Balance (Budge49990-10,000-9,700-10,000
-9,700-10,000-10,000
6,589 9,700Insurance5337010,0003,9506,589 9,70010,0003,950
6,589 9,70010,0003,950
-4,597 -10,647
8602 Athletic Reserve 335
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8603 General Purpose
2020-2021 Adjusted Budget
2019-2020 Actual
-250,000Transfer from General Fund48010-250,000
-250,000
-250,000
8603 General Purpose 336
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8801 Fitness Center
2020-2021 Adjusted Budget
2019-2020 Actual
-323 Unreserved - Undesignated31020-323-323 -323
-323 -323
-320Beginning Fund Balance (Budge49990-320-320-320
-320-320
320Equipment < $5,00053171320320320
320320
-323 -323
8801 Fitness Center 337
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8803 Vending Reserve
2020-2021 Adjusted Budget
2019-2020 Actual
-94,265 Unreserved - Undesignated31020-98,057-94,265 -98,057
-94,265 -98,057
-3,792 Vending Sales45015-1,625-3,792 -1,625
-3,792 -1,625
-98,057 -99,682
8803 Vending Reserve 338
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8805 Student Housing Reserve
2020-2021 Adjusted Budget
2019-2020 Actual
-108,565 -180,000Unreserved - Undesignated31020-180,000-275,866-108,565 -180,000-180,000-275,866
-108,565 -180,000-180,000-275,866
Miscellaneous45290-3,115-3,115
-167,301 -57,706Transfer from Enterprise Fund48057-64,776-167,301 -57,706-64,776
-167,301 -57,706-64,776-3,115
61,329Equipment < $5,0005317161,32987,759176,377Purchased Services53321148,447
Facilities5335810,080237,706209,77697,839
Equipment > $5,0005701035,00035,000
237,706244,77697,839
-275,866 -181,142
8805 Student Housing Reserve 339
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8806 OCCI Reserve
2020-2021 Adjusted Budget
2019-2020 Actual
-69,000Transfer from Enterprise Fund48057-69,000-69,000-69,000
-69,000-69,000
19,000Purchased Services5332119,00019,00019,000
50,000***Capital Expenses >$5,000***5700050,00050,00050,000
69,00069,000
8806 OCCI Reserve 340
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8808 Dining Services
2020-2021 Adjusted Budget
2019-2020 Actual
-32,674 -125,000Unreserved - Undesignated31020-140,000-45,348-32,674 -125,000-140,000-45,348
-32,674 -125,000-140,000-45,348
-2,000Vending Sales45015-2,000-639-2,000-2,000-639
Transfer from Reserve Fund48029-99,212-12,674 -5,000Transfer from Enterprise Fund48057-10,000-12,674 -5,000-10,000-99,212
-12,674 -7,000-12,000-99,851
25,000Purchased Services5332127,0003,60025,00027,0003,600
102,000Equipment > $5,00057010125,0006,200102,000125,0006,200
127,000152,0009,800
-45,348 -5,000-135,399
8808 Dining Services 341
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8809 Neighborhood Facility Reserve
2020-2021 Adjusted Budget
2019-2020 Actual
-40,000Transfer from Enterprise Fund48057-40,000-40,000-40,000
-40,000-40,000
20,000Purchased Services5332120,00020,00020,000
20,000Equipment >$5,0005701020,00020,00020,000
40,00040,000
-867,290 -250,000-22,360-917,445
8809 Neighborhood Facility Reserve 342
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
29 Reserve Fund
8603 General Purpose
250,000Transfer to General Fund59010250,000
250,000
250,000
8803 Vending Reserve
Transfer to Reserve Fund5902999,21299,212
99,212
99,2122
250,00099,212
Debt Service/Transfers - Nondepartmental29 Reserve Fund
343
344
PLANT FUND Plant Fund budget is used to account for financial resources that are used for acquisition or construction of major capital facilities, the purchase of major equipment, or major remodeling. All resources for capital projects are receipted or transferred into the Plant Fund. Earnings on investments, reallocations from other funds and lease proceeds are the primary revenue sources. If the college sold bonds, the Plant fund would be used to account for the proceeds of those bonds and the construction related costs, remodeling and/or equipment purchases designated for in the bond issue. The Plant fund has separate units where it accounts for each project, and all capital project expenditures for the college are recorded in the Plant Fund.
345
346
Southwestern Oregon Community College District Plant Fund SummaryFiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-3,731,710 -239,17131 Fund Balance-989,171-17,359,311-2,462,430 41 State Revenues-6,034,558
-5,600,00042 Federal Revenues-2,303,915-21,850,699 45 Other Revenues-5,725,000-6,971,316
-1,185,876 45 Loan Proceeds-463,334 -381,00048 Transfer From Other Funds-381,000-381,000
-29,694,049 -6,220,171-7,095,171-33,050,101
REQUIREMENTS:782,522 636,35253 Materials And Services49,000800,653
8,049,600 55 Other Expenses784,95657 Equipment130,000133,402
3,399,617 4,548,86358 Site/Facilities6,666,17124,115,90282,334 250,00059 Transfers250,0001,185,876
17,379,976 59 Unappropriated Fund Balance6,814,26829,694,049 6,220,1717,095,17133,050,101
347
FISCAL YEAR 2021-2022
Project Project Estimated Agency orNumber Project Name Type Project Location Project Cost Contracted Work
1 Door Access Controls Upgrades ExteriorInterior
Equipment
Coos Bay, OR $75,000 Contract Work, In-House Labor
2 Wayfinding Signage Upgrade Exterior Coos Bay, OR $100,000 Contract Work, In-House Labor
3 Coaledo & Sumner Hall Remodel ExteriorInterior
Equipment
Coos Bay, OR $5,600,000 Contract Work
4 Newmark Building Painting Exterior Coos Bay, OR $50,000 Contract Work, In-House Labor
5
6
Total $5,825,000ORS 289.023 generally states that not less than 30 days prior to adoption of its budget for the subsequent budget period, each public agency shall prepare and file with the Commissionerof the Bureau of Labor and Industries a list of every public improvement known to that agency that the agency plans to fund in the budget period. If the agency decides to use its own equipmentand personnel for construction projects estimated to cost more than $50,000, the agency shall show that the decision conforms to the policy of the State of Oregon that public agenciesshall make every effort to construct public improvements at the least cost to the public agency, and the public agency shall cause to be kept and preserved a full, true and accurateaccount of the costs of performing the work including all engineering and administrative expenses and a reasonable estimate of the cost, including investment cost, of the equipment used.NOTE: This Improvement Summary together with the project estimate and least cost determination constitutes a public record available in the usual manner for public reviewor copying. Mail a copy of this public improvement summary to: Wage and Hour Division, 800 NE Oregon St., #32, Portland, Oregon 97232.
SOUTHWESTERN OREGON COMMUNITY COLLEGEPLANNED PUBLIC IMPROVEMENT SUMMARY
348
Southwestern Oregon Community CollegeThree Year Facilities Maintenance Plan and Remodeling Projects2021-2024
Priority Project Description In-House or Contract Add to Useful Life Estimate
2021-20221 ADA/Safety Compliance as needed Contract/In-House No 5,000 1 Master Rekeying Door Lock Upgrades Contract/In-House Yes 30,000 1 Sunset Hall HVAC Replacement Contract Yes 15,000 1 Fairview Plumbing Infrastructure Contract Yes 19,000 2 HVAC Upgrades DDC Controls - Eden Hall Contract Yes 25,000 2 Flooring - Sitkum Hall Contract No 37,000
Total 131,000
349
Priority Project Description In-House or Contract Estimate
2022-20231 ADA Compliance as needed Contract/In-House No 5,000 1 Safety Issues as needed Contract/In-House No 5,000 1 Prosper Hall and Rec Center: Seal Gym Floors and Classroom Floors Contract No 4,000 2 Flooring - Miscellaneous Contract No 25,000 1 Master Rekeying Door Lock Upgrades Contract/In-House Yes 40,000 2 Lampa Hall Windows Contract Yes 20,000 2 HVAC Upgrades DDC Controls Contract Yes 32,000
Total 131,000 Priority Project Description In-House or Contract Estimate
2023-20241 ADA Compliance as needed Contract/In-House No 5,000 1 Safety Issues as needed Contract/In-House No 5,000 1 Prosper Hall and Rec Center: Seal Gym Floors and Classroom Floors Contract No 4,000 2 Parking Lot/Pedestrian Improvements Contract/In-House Yes 27,000 1 Roof Alterations/Walkway Cover - Sumner, Sunset, Eden, Lampa, Fairview Contract/In-House Yes 45,000 2 Flooring - Miscellaneous Contract/In-House Yes 45,000
Total 131,000
350
DEBT SERVICE FUND The Debt Service Fund is used to account for resources restricted for the payment of long term debt. Resources are either restricted revenues, or reallocations of tuition and fees from other funds. Expenditures are limited to long term debt principal and interest payments.
351
352
Southwestern Oregon Community College District Debt Service Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-5,246 31 Fund Balance-64,344
-1,199,745 -1,398,00141 State Revenues-1,332,881-1,254,653-17,551 45 Other Revenues-355,275-220,465
-1,239,702 -1,912,57448 Transfer From Other Funds-1,921,648-3,470,704-2,462,244 -3,310,575-3,609,804-5,010,165
REQUIREMENTS:59 Transfers15,911
64,344 35,28159 Unappropriated Fund Balance267,2352,397,900 3,275,29460 Debt Service3,609,8044,727,0202,462,244 3,310,5753,609,8045,010,165
353
354
Southwestern Oregon Community College Summary of Debt Service Payments
For the 2021-2022 Budget
Original FY21-22 FinalPrincipal Amt. Beginning Total Interest Principal Ending Payment
Fund Lender Date Description Issued Balance Payment Payment Payment Balance Date
57 x Wells Fargo NW, National Assn 8/1/2013 Student Housing Phase I 1,686,996 258,212 126,598 12,048 114,550 143,662 6/1/202557 x Wells Fargo NW, National Assn 8/1/2013 Student Housing Phase III 1,424,530 247,544 108,623 9,873 98,750 148,794 6/1/202557 x U.S. Bank Trust, National Assn 3/3/2017 Student Housing Phase II 509,078 349,867 69,603 13,995 55,608 294,259 5/1/202657 x U.S. Bank Trust, National Assn 3/3/2017 Student Housing Phase IV 1,643,122 1,129,246 224,653 45,170 179,483 949,763 5/1/202657 x U.S. Bank Trust, National Assn 12/13/2016 Student Housing Phase IV 1,231,078 1,231,078 49,259 49,259 0 1,231,078 5/1/203157 x U.S. Bank Trust, National Assn 12/13/2016 Student Housing Phase IV-A 265,649 265,649 10,635 10,635 0 265,649 5/1/2031
589,371 140,980 448,39157 x U.S. Bank Trust, National Assn 12/13/2016 Empire Lakes Comm Building 1,992,367 199,237 7,967 7,967 0 199,237 5/1/2031
57 x Wells Fargo NW, National Assn 8/1/2013 Culinary Facility 613,984 107,474 50,784 3,384 47,400 60,074 6/1/202557 x U.S. Bank Trust, National Assn 3/32017 Culinary Facility 1,904,967 1,309,200 260,452 52,368 208,084 1,101,116 5/1/2026
311,236 55,752 255,484 Subtotal - Enterprise Fund 11,271,771 5,097,507 908,574 204,699 703,875 4,393,632
41 x Raymond Leasing Corporation 4/15/2018 3 Maintenance Carts 40,675 17,185 9,655 996 8,659 8,526 5/4/202341 x Ford Credit 4/1/2018 1- 2018 Ford 15 Pass. Wagon 40,320 5,473 5,663 190 5,473 0 41 x Ford Credit 11/1/2019 1- 2019 Ford 15 Pass. Wagon 43,461 19,972 10,838 1,180 9,658 10,314 5/1/202341 x Ford Credit 11/1/2019 1- 2019 Ford 15 Pass. Wagon 43,461 19,972 10,838 1,180 9,658 10,314 5/1/202341 x U.S. Bank Trust, National Assn 5/1/2019 Deferred Maintenance 1,815,000 1,680,000 130,850 65,850 65,000 1,615,000 5/1/203941 x U.S. Bank Trust, National Assn 3/3/2017 Performing Arts Center 88,743 60,989 12,134 2,440 9,694 51,295 5/1/202641 x Wells Fargo NW, National Assn 8/1/2013 Performing Arts Center 777,016 124,540 57,592 2,292 55,300 69,240 6/1/2025
Subtotal - 41-8901 3,174,760 1,982,124 279,450 75,100 204,350 1,777,774
41 x U.S. Bank Trust, National Assn 12/27/2018 Energy Savings 9,445,000 9,445,000 403,275 403,275 0 9,445,000 5/1/204341 x U.S. Bank Trust, National Assn 5/1/2019 Energy Savings 2019A 1,185,000 840,000 34,050 34,050 0 840,000 5/1/2044
Subtotal - 41-8908 10,630,000 10,285,000 437,325 437,325 0 10,285,000
41 x U.S. Bank Trust, National Assn 5/1/2019 H&S Building - 41-8909 4,530,000 4,195,000 329,450 164,450 165,000 4,030,000 5/1/2039
41 x U.S. Bank Trust, National Assn 12/13/2016 Curry Campus 41-8903 5,768,617 5,768,617 230,738 230,738 0 5,768,617 5/1/2031
41 x Wells Fargo NW, National Assn 8/1/2013 Student Rec Center 1,068,164 212,230 85,453 6,453 79,000 133,230 6/1/202541 x U.S. Bank Trust, National Assn 3/3/2017 Student Rec Center 3,314,159 2,277,677 453,123 91,108 362,015 1,915,662 5/1/202641 x U.S. Bank Trust, National Assn 12/13/2016 Student Rec Center 1,195,420 1,195,420 47,804 47,804 0 1,195,420 5/1/2031
Subtotal - 41-8904 5,577,743 3,685,327 586,380 145,365 441,015 3,244,312
41 x U.S. Bank Trust, National Assn 3/3/2017 Dryvit Repairs 41-8905 229,931 158,021 31,437 6,321 25,116 132,905 5/1/2026
41 x Wells Fargo NW, National Assn 2/24/2004 PERS UAL 41-8906 13,075,000 8,405,000 1,398,001 463,001 935,000 7,470,000 6/30/2028 Subtotal - Fund 41 42,986,051 34,479,089 3,292,781 1,522,300 1,770,481 32,708,608
Total 54,257,822 39,576,596 4,201,355 1,726,999 2,474,356 37,102,240
355
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
41 Debt Service Fund
8901 Debt Service
Transfer to Debt Service5904115,91115,911
15,911
30,194 77,725Interest Expense60001236,190139,028247,717 179,839Principal Payment60002243,4471,484,100
Debt Service Admin600031,000277,911 257,564480,6371,623,128
277,911 257,564480,6371,623,128
277,911 257,564480,6371,639,039
8903 Curry Campus Debt Service
230,729 230,738Interest Expense60001230,738230,723375 650Debt Service Admin600031,500650
231,104 231,388232,238231,373
231,104 231,388232,238231,373
231,104 231,388232,238231,373
8904 Student Rec Center
186,032 145,364Interest Expense60001195,026176,439338,330 441,015Principal Payment60002294,221410,002
Debt Service/Transfers - Nondepartmental41 Debt Service Fund
356
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
41 Debt Service Fund
8904 Student Rec Center
838 750Debt Service Admin600031,4511,025525,200 587,129490,698587,465
525,200 587,129490,698587,465
525,200 587,129490,698587,465
8905 Dryvit
8,628 6,321Interest Expense600018,9518,20914,801 25,116Principal Payment600029,86723,17323,429 31,43718,81831,381
23,429 31,43718,81831,381
23,429 31,43718,81831,381
8906 PERS UAL
581,433 463,001Interest Expense60001609,657547,227630,000 935,000Principal Payment60002540,000725,000
2,500 2,500Debt Service Admin600033,2002,5001,213,933 1,400,5011,152,8571,274,727
1,213,933 1,400,5011,152,8571,274,727
1,213,933 1,400,5011,152,8571,274,727
Debt Service/Transfers - Nondepartmental41 Debt Service Fund
357
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
41 Debt Service Fund
8907 IT Equipment Lease
6,609 Interest Expense600019,9482,523119,714 Principal Payment60002120,52256,977126,323 130,47059,500
126,323 130,47059,500
126,323 130,47059,500
8908 Energy Savings
437,325Interest Expense60001583,001Principal Payment600025,000
500Debt Service Admin600031,000437,825589,001
437,825589,001
437,825589,001
8909 Health & Science Bond
164,450Interest Expense60001160,443
Debt Service/Transfers - Nondepartmental41 Debt Service Fund
358
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
41 Debt Service Fund
8909 Health & Science Bond
165,000Principal Payment60002170,000329,450330,443
329,450330,443
329,450330,4433
2,397,900 3,275,2942,505,7184,742,930
Debt Service/Transfers - Nondepartmental41 Debt Service Fund
359
360
INTERNAL SERVICE FUND The Internal Service Fund is used to account for the financing of goods and/or services provided by one department or unit of an organization to other departments, or to outside agencies, on a cost-reimbursement basis. The chief aim of the fund is cost-reimbursement. The fund contains the revenues and expenditures of three cost centers, the Print Shop, Motor Pool, and Mail Center.
361
362
Southwestern Oregon Community College District Internal Service Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-357,776 -327,94645 Other Revenues-327,946-317,763-103,047 -101,68848 Transfer From Other Funds-179,531-129,689-460,823 -429,634-507,477-447,452
REQUIREMENTS:135,709 76,31651 Personnel Services121,168133,078
82,262 52,46652 Payroll Costs/Benefits82,96982,659242,851 300,85253 Materials And Services303,340231,715460,823 429,634507,477447,452
363
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3202 Print Shop
2020-2021 Adjusted Budget
2019-2020 Actual
-12,265 -12,262Supplies Sales45003-12,262-12,241-134,306 -112,495IMC Printing/Copies45202-112,495-124,066
Other Services45209-20-1,000Expense Reimbursements45217-1,000
-146,571 -125,757-125,757-136,327
-26,797 -48,480Transfer from General Fund48010-48,480-22,406-26,797 -48,480-48,480-22,406
-173,368 -174,237-174,237-158,733
48,425 FT Supervisor/Confidental5111444,56244,56245,906FT Classified51411
16,237 PT 10HR Classified5141621,967348 7,800PT Casual/Temporary514177,800
600Classified Other Pay514211,837Other Salaries515251,337
65,009 56,14353,69966,529
FTE: 1.69 1.72 1.33 1.31FTE:
21,274 22,011Employee Health Insurance-Emp5210524,92820,4793,492 3,400HSA Employer Contributions521063,400
25 10EAP521071021154 153LT Disability Insurance52108147142162 143Life Insurance52109143143
227Workers Compensation521106446,429 5,318PERS Debt Service521114,7706,5534,015 5,714PERS Retirement521124,9566,837
291 253Unemployment Expense52113162235
3202 Print Shop 364
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3202 Print Shop
2020-2021 Adjusted Budget
2019-2020 Actual
4,880 4,315Taxes521204,1085,09540,722 41,54439,86842,905
1,382 2,000General Supplies531112,000569100Postage & Shipping53112100
13,209 15,000Printing Supplies5311415,0008,9634,732 1,950Equipment < $5,000531711,9701,149
1,500Operational Travel532111,5004,874 6,500Outside Printing Services533126,5004,601
23,535 27,000Maintenance Contracts5335231,00015,15319,905 22,000Leased Equipment5337122,00018,864
IMC Printing/Copies53509100500Equipment Repair53610500
67,637 76,55080,67049,299
173,368 174,237174,237158,733
3202 Print Shop 365
BUDGET SALARY DETAIL2021-2022
COST CENTER: PRINT SHOP - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 45906
PT CASUAL/TEMPORARY 0.31 7800
---------------------------------------------------------------------------------------------1.31 53706
366
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3208 Motor Pool
2020-2021 Adjusted Budget
2019-2020 Actual
-151,034 -132,189Motor Pool Mileage45231-132,189-121,205-151,034 -132,189-132,189-121,205
-71,636 -40,290Transfer from General Fund48010-118,133-102,470-71,636 -40,290-118,133-102,470
-222,670 -172,479-250,322-223,675
69,800 18,627FT Classified5141163,52765,346500Substitute51418500377
900 300Classified Other Pay51421900825746Other Salaries515252,542
70,700 20,17367,46966,549
FTE: 1.50 2.01 1.50 0.50FTE:
19,004 3,674Employee Health Insurance-Emp5210521,61516,7364,800 850HSA Employer Contributions521064,231
14 5EAP521071514200 62LT Disability Insurance52108212193214 72Life Insurance52109215208
115Workers Compensation521108101397,070 2,164PERS Debt Service521117,2926,6174,557 2,326PERS Retirement521127,5776,379
318 91Unemployment Expense521132032325,363 1,563Taxes521205,1625,005
41,541 10,92243,10139,754
1,912 2,500General Supplies531112,500889
3208 Motor Pool 367
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3208 Motor Pool
2020-2021 Adjusted Budget
2019-2020 Actual
13 Postage & Shipping5311252,384 60,000Gasoline/Fuel/Propane5315160,00040,546
519 Operational Travel532111,800606567 Out of State Travel532191,500444668 Telephone Services53314800649
2,392 2,600Purchased Services533213,2003,046Dues & Fees53331134
141 Water & Sewage533364008316,961 21,945Insurance5337021,94519,19012,551 25,000Bus - Southwestern5351818,13116,243
53 100Rental Vehicle535201008622,268 29,239Vehicle Repair5362029,24235,591
110,429 141,384139,752117,373
222,670 172,479250,322223,675
3208 Motor Pool 368
BUDGET SALARY DETAIL2021-2022
COST CENTER: MOTOR POOL - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 0.50 18627
---------------------------------------------------------------------------------------------0.50 18627
369
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 3212 Mail Center
2020-2021 Adjusted Budget
2019-2020 Actual
-60,172 -70,000Postage Sales45007-70,000-60,231-60,172 -70,000-70,000-60,231
-4,613 -12,918Transfer from General Fund48010-12,918-4,813-4,613 -12,918-12,918-4,813
-64,785 -82,918-82,918-65,044
1,764 3,200General Supplies531113,2002,06957,102 65,000Postage & Shipping5311265,00055,355
900 900Software < $5,00053113900900500Operational Travel53211500
36 1,200Dues & Fees533311,2002,300Maintenance Contracts533522,300621
4,982 9,218Leased Equipment533719,2185,941250Materials for Resale53410250100IMC Printing/Copies53509100250Equipment Repair53610250159
64,785 82,91882,91865,044
64,785 82,91882,91865,044
3212 Mail Center 370
ENTERPRISE FUND The Enterprise Fund is used to account for the operations of the college Bookstore, Newmark Center, Student Housing, Food Service, Conferencing, Culinary Arts, and the Empire Lakes Community Building. The primary revenue sources for the Bookstore and Food Services are the sale of books, supplies and meals to students and staff. Facility rent is the primary revenue source for the Newmark Center, Student Housing, and Empire Lakes Community Building. Tuition and fees are the primary revenue sources for Culinary Arts and Conferencing. Expenditures are limited to the revenues generated by these enterprise activities. Applicable expenditures include personnel cost, materials, debt service, and all other costs associated with operating these cost centers.
371
372
Southwestern Oregon Community College District Enterprise Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-1,021,479 30 Reserves-1,021,4791,919,571 31 Fund Balance2,213,033
-1,323,740 -2,164,64244 Tuition And Fee Revenues-2,453,000-1,075,329-4,992,680 -5,097,05445 Other Revenues-5,633,856-3,630,867
-20,600 -185,77548 Transfer From Other Funds-245,600-880,00049 Fund Balance-1,134,000
-5,438,927 -8,327,471-9,466,456-3,514,642
REQUIREMENTS:1,354,329 1,499,51751 Personnel Services1,491,5521,315,317
616,611 794,63252 Payroll Costs/Benefits793,192685,1143,304,317 3,416,82553 Materials And Services3,980,2812,630,487
77,852 217,80055 Other Expenses372,96052,11475,16557 Equipment158,0009,86910,00058 Site/Facilities10,000
333,104 662,58059 Transfers760,492134,826-1,191,554 742,00259 Unappropriated Fund Balance990,000-2,222,770
944,268 908,95060 Debt Service909,979909,6855,438,927 8,327,4719,466,4563,514,642
373
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8512 Campus Store
2020-2021 Adjusted Budget
2019-2020 Actual
-122,787 Contributed Capital30010-122,787-122,787 -122,787
-903,103 Unreserved - Undesignated31020-829,308-903,103 -829,308
-1,025,890 -952,095
-342,341 -87,500New Books Sales45001-529,743-274,975-182,272 -45,825Used Books Sales45002-326,678-140,792
-45,153 -56,000Supplies Sales45003-75,000-30,870-57,100 -95,000Food Sales45004-95,000-40,941
7,583 12,000Discount Sales4500512,0006,41120,937 25,000Sales Refunds4500625,00011,788-3,424 -3,600Postage Sales45007-4,500-3,817
-35,009 -84,000Gift Sales45008-50,000-23,162-267 -42,200Other Sales45090
-9,340Expense Reimbursements45217-9,340-2,197 Miscellaneous45290
-639,244 -386,465-1,053,261-496,359
-800,000Beginning Fund Balance (Budge49990-950,000-800,000-950,000
-639,244 -1,186,465-2,003,261-496,359
51,430 50,728FT Supervisor/Confidental5111449,25041,042
8512 Campus Store 374
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8512 Campus Store
2020-2021 Adjusted Budget
2019-2020 Actual
38,040 41,122FT Classified5141139,52042,1821,000Classified Overtime514121,000
4,059 PT 10HR Classified514165,146353 5,000PT Casual/Temporary514175,000326
MASSC Temporary51517522,660Other Salaries515253,059
93,883 100,51097,82988,748
FTE: 2.07 2.17 2.21 2.20FTE:
26,814 24,518Employee Health Insurance-Emp5210527,27221,8036,108 3,400HSA Employer Contributions521063,400
22 20EAP521072019274 303LT Disability Insurance52108294231277 286Life Insurance52109286262
1,434Workers Compensation521101,174828,986 10,506PERS Debt Service521119,2838,8315,680 11,290PERS Retirement521129,6458,688
421 453Unemployment Expense521132943017,025 7,728Taxes521207,4846,623
55,607 59,93855,75250,240
1,603 5,000General Supplies531115,0003,01719,056 13,000Postage & Shipping5311232,00030,792
800 600Software < $5,000531132,6005 50Cash - Over (Short)531245022
7,945 8,000Credit Card Fees531258,0006,9232,000Equipment < $5,000531712,0001,640
347 1,000Operational Travel532111,000163Out of State Travel532192,0001,375
500Advertising53316100
8512 Campus Store 375
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8512 Campus Store
2020-2021 Adjusted Budget
2019-2020 Actual
100Meeting Expenses533191001,485 2,000Purchased Services533218,2503,6271,112 2,200Dues & Fees533312,8004,098
10,707 12,465Maintenance Contracts5335215,46516,25230,669 40,000Supplies for Resale5341059,00020,64838,467 65,000Food for Resale5341165,00029,61623,717 60,000Gifts/Clothing for Resale5341243,36816,582
246,154 72,275New Books for Resale53441384,750203,009111,130 37,525Used Books for Resale53446194,739117,875
201 500IMC Printing/Copies535091,00013195 Rental Vehicle53520600
493,491 322,215827,822455,770
1,800Bad Debt Expense559111,8001,8001,800
702,002Unappropriated Fund Balance59995950,000702,002950,000
642,981 1,186,4651,933,203594,758
-1,022,153 -70,058-853,696
8512 Campus Store 376
BUDGET SALARY DETAIL2021-2022
COST CENTER: CAMPUS STORE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 41122
PT CASUAL/TEMPORARY 0.20 5000
SUPR/CONF FT 1.00 50728
---------------------------------------------------------------------------------------------2.20 96850
377
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8515 Newmark - Operating
2020-2021 Adjusted Budget
2019-2020 Actual
-142,538 Contributed Capital30010-142,538-142,538 -142,538
5,228 Retained Earnings310105,228-357,788 Unreserved - Undesignated31020-249,506-352,560 -244,278
-495,098 -386,816
-73,048 -256,882Building Rental45213-115,888-114,314-73,048 -256,882-115,888-114,314
Beginning Fund Balance (Budge49990-104,000-104,000
-73,048 -256,882-219,888-114,314
15,587 17,691FT Classified5141117,00417,720300 300Classified Other Pay51421300300
5,708Other Salaries5152568115,887 23,69917,98518,020
FTE: 0.50 0.50 0.50 0.50FTE:
3,300 3,674Employee Health Insurance-Emp521054,4373,401800 850HSA Employer Contributions52106850
5 5EAP521075550 59LT Disability Insurance521085751
8515 Newmark - Operating 378
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8515 Newmark - Operating
2020-2021 Adjusted Budget
2019-2020 Actual
71 72Life Insurance521097271867Workers Compensation5211021637
1,589 2,057PERS Debt Service521111,7991,8022,067 2,900PERS Retirement521123,2792,835
72 85Unemployment Expense5211354641,214 1,445Taxes521201,3761,3649,166 12,01411,29510,479
2,584 2,500General Supplies531112,5008025,000Equipment < $5,00053171
1,519 2,000Purchased Services533211,0501,10719,132Natural Gas5333420,0003,628
34,973 38,217Electricity5333540,48527,1531,406 2,411Water & Sewage533362,5691,4095,990 8,000Sanitation Services533376,5006,7282,923 3,450Maintenance Contracts533523,45011,160
12,053 14,691Insurance5337014,69113,35594,828 62,743Minor Building Repair5363062,7972,130
156,276 178,144154,04266,749
10,000Remodeling5823010,00010,00010,000
181,330 223,857193,32295,248
-386,816 -33,025-26,566-405,881
8515 Newmark - Operating 379
BUDGET SALARY DETAIL2021-2022
COST CENTER: NEWMARK - OPERATING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 0.50 17691
---------------------------------------------------------------------------------------------0.50 17691
380
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8521 Student Housing
2020-2021 Adjusted Budget
2019-2020 Actual
-500,243 Contributed Capital30010-500,243-500,243 -500,243
Retained Earnings310102,879933,993 Unreserved - Undesignated31020735,808933,993 738,687
433,749 238,443
-31,620 -30,000Activity Fees44611-30,000-20,610-25,762 -32,000Deposit Forfeiture44624-32,000-24,485-28,086 -40,000Other Fees44690-30,000-14,803-85,468 -102,000-92,000-59,898
-8,432 -10,000Vending Sales45015-10,000-6,447-3,012,327 -3,127,811Building Rental45213-3,127,811-2,085,692
-276 -270Miscellaneous45290-270-195-3,021,036 -3,138,081-3,138,081-2,092,334
-20,600 -34,629Transfer from Enterprise Fund48057-26,600-20,600 -34,629-26,600
8521 Student Housing 381
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8521 Student Housing
2020-2021 Adjusted Budget
2019-2020 Actual
-540,000Beginning Fund Balance (Budge49990-540,000-540,000-540,000
-3,127,103 -3,814,710-3,796,681-2,152,232
55,162 58,521FT Management5111156,81756,8163,430 4,493Other Management511124,2054,034
40,255FT Supervisor/Confidential5111440,25537,2551,785 4,000Tutors513174,0001,012
81,728 121,493FT Classified51411108,32787,0772,000Classified Overtime514122,000
16,427 PT 10HR Classified5141628,33741,390 45,000PT Casual/Temporary5141745,00022,287
600Classified Other Pay5142182,774 96,048FT Specialist5152184,65275,665
17,563Other Salaries5152511,1922,250 4,200Honorariums518114,2002,950
284,947 394,173360,648315,433
FTE: 8.18 7.70 9.61 9.81FTE:
80,371 102,398Employee Health Insurance-Emp52105131,03387,51821,056 11,356HSA Employer Contributions5210617,536
65 65EAP521077169686 893LT Disability Insurance521081,054815846 954Life Insurance52109960959
3,172Workers Compensation521104,3281819,909 28,068PERS Debt Service5211130,60428,45915,089 31,860PERS Retirement5211235,12129,926
1,282 1,774Unemployment Expense521131,0821,110
8521 Student Housing 382
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8521 Student Housing
2020-2021 Adjusted Budget
2019-2020 Actual
21,684 30,277Taxes5212027,59023,436160,988 210,817231,843189,846
10,660 13,000Promotional Materials & Service5310813,00011,86875,000Furniture5310965,00062,264
36,480 5,000General Supplies531115,0003,913626 200Postage & Shipping53112200143709 1,000Computer Supplies531171,0003,499265 Uniforms53119
50Credit Card Fees5312550869 Gasoline/Fuel/Propane5315172200 200Operational Travel53211200
2,507 2,500Staff Development Travel532162,500866Out of State Travel532191,856
297 1,000Telephone Services533141,00041124,828 20,000Meeting Expenses5331920,00014,40976,082 1,000Purchased Services533211,000
3,115 3,200Dues & Fees533313,2003,1394,630 6,933Natural Gas533347,2475,296
105,473 84,722Electricity5333589,74977,72184,528 80,648Water & Sewage5333685,43474,72728,959 48,000Sanitation Services5333748,00028,87410,811 12,000Cable TV5333812,00011,77626,230 18,800Maintenance Contracts5335217,1008,02497,484 105,948College Support53355105,94873,246
1,043,887 1,130,126Contracted Services & Speakers533571,151,426793,0852,879 111,000Facilities53358111,00094,336
30,752 40,000Insurance5337040,00033,5612,400 900Leased Equipment53371900900
284 500IMC Printing/Copies53509500719
8521 Student Housing 383
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8521 Student Housing
2020-2021 Adjusted Budget
2019-2020 Actual
1,878 2,000Motor Pool535152,00042398 Rental Vehicle5352070
1,596,929 1,763,7271,783,4541,305,197
30,000Bad Debt Expense5591130,00030,00030,000
540,000Unappropriated Fund Balance59995540,000540,000540,000
2,042,864 2,938,7172,945,9451,810,476
-650,490 -875,993-850,736-103,313
8521 Student Housing 384
BUDGET SALARY DETAIL2021-2022
COST CENTER: STUDENT HOUSING - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
CLASS SAL FT 1.00 32927
CLASS SAL FT 1.00 44283
CLASS SAL FT 1.00 44283
FT SPECIALIST 1.00 35568
FT SPECIALIST 0.68 24912
FT SPECIALIST 1.00 35568
HONORARIUMS 0.17 4200
MGMT SAL FT 1.00 58521
PT CASUAL/TEMPORARY 1.80 45000
SUPR/CONF FT 1.00 40255
TUTORS 0.16 4000
---------------------------------------------------------------------------------------------9.81 369517
385
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8531 Dining Services
2020-2021 Adjusted Budget
2019-2020 Actual
-184,565 Contributed Capital30010-184,565-184,565 -184,565
144,168 Unreserved - Undesignated31020110,934144,168 110,934
-40,397 -73,631
-37,162 -40,000Food Sales45004-40,000-23,195Sales Refunds45006-19
-1,040,691 -1,151,426Housing Food Sales45025-1,151,426-790,735-13,976 -12,000Meal Card Sales45028-12,000-11,300-43,215 -10,000Catering Revenue45050-10,000-10,100-59,966 -25,000Internal Catering Revenue45051-25,000-21,864
-462 -1,200Cash Sales - Catering Revenue45052-1,200-1,161 Expense Reimbursements45217
-850 Miscellaneous4529020-1,197,482 -1,239,626-1,239,626-857,192
-1,197,482 -1,239,626-1,239,626-857,192
84,448 51,500FT Management5111150,000105,3211,440 960Other Management511129601,840
180,588 176,925FT Classified51411168,751180,8611,000Classified Overtime514121,000
21,813 64,190PT 20HR Classified5141560,11241,10628,618 25,955PT 10HR Classified5141626,51912,885
469 7,000PT Casual/Temporary514177,000
8531 Dining Services 386
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8531 Dining Services
2020-2021 Adjusted Budget
2019-2020 Actual
600 1,200Classified Other Pay5142160055011,713Other Salaries5152522,532
133,524 120,000Dining Services51613120,00077,532326 General Student Employment51659110
451,827 460,443457,474420,206
FTE: 14.46 12.32 14.61 14.39FTE:
80,237 81,504Employee Health Insurance-Emp5210591,95292,96616,000 17,000HSA Employer Contributions5210620,958
91 106EAP5210790101829 757LT Disability Insurance52108727858943 857Life Insurance521098571,000
8,694Workers Compensation521105,49026629,992 35,101PERS Debt Service5211131,96628,96619,043 37,718PERS Retirement5211233,21227,897
1,913 2,072Unemployment Expense521131,3721,34234,605 35,388Taxes5212034,99731,949
183,652 219,197200,663206,304
20,713 25,000General Supplies5311135,0008,242100Postage & Shipping531121008
1,297 900Credit Card Fees53125900861419,080 459,966Food Supplies53135458,969353,740
196 Catering/Meals531378,082 5,000Equipment < $5,000531715,000796
300Staff Development Travel53216300181,284 Out of State Travel532191,007 2,200Dues & Fees533312,2001,027
10,893 12,720Water & Sewage5333612,7209,6848,977 10,000Sanitation Services5333710,0009,137
8531 Dining Services 387
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8531 Dining Services
2020-2021 Adjusted Budget
2019-2020 Actual
25,546 17,500Contracted Services & Speakers5335717,50018,32811,681 11,000Leased Equipment5337113,50010,993
145 100IMC Printing/Copies53509100653100Motor Pool53515100100Rental Vehicle5352010058
7,196 5,000Equipment Repair536107,0005,127516,095 549,986563,489418,671
5,000Equipment >$5,000570108,0005,0008,000
1,151,574 1,234,6261,229,6261,045,181
-86,305 -5,000-10,000114,358
8531 Dining Services 388
BUDGET SALARY DETAIL2021-2022
COST CENTER: DINING SERVICES - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
10 HR PT CLASS SAL 0.48 12162
10 HR PT CLASS SAL 0.48 13793
20 HR PT CLASS SAL 0.78 20843
20 HR PT CLASS SAL 0.78 20843
20 HR PT CLASS SAL 0.78 22504
CLASS SAL FT 1.00 40165
CLASS SAL FT 1.00 35464
CLASS SAL FT 1.00 33779
CLASS SAL FT 1.00 35464
CLASS SAL FT 1.00 32053
EXTERNSHIPS 4.81 120000
MGMT SAL FT 0.00 0
MGMT SAL FT 1.00 51500
PT CASUAL/TEMPORARY 0.28 7000
---------------------------------------------------------------------------------------------14.39 445570
389
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8541 Conferences - Other
2020-2021 Adjusted Budget
2019-2020 Actual
-99,689 Unreserved - Undesignated31020-103,971-99,689 -103,971
-99,689 -103,971
-36,947 -39,042Conferencing Fees44640-50,000-11,614-40 Other Fees44690
-36,987 -39,042-50,000-11,614
-32 Miscellaneous45290-32
-37,019 -39,042-50,000-11,614
288 Other Management51112288249135 10,000PT Casual/Temporary5141710,000
8,424 FT Specialist5152110,6718,791Other Salaries51525321
8,847 10,00021,2809,040
FTE: 0.30 0.30 0.72 0.40FTE:
3,736 Employee Health Insurance-Emp521055,6074,3421,920 HSA Employer Contributions521061,020
3 EAP521073327 LT Disability Insurance52108362844 Life Insurance521094343
120Workers Compensation52110256871 PERS Debt Service521111,128847
8541 Conferences - Other 390
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8541 Conferences - Other
2020-2021 Adjusted Budget
2019-2020 Actual
540 PERS Retirement521121,17281740 45Unemployment Expense521136431
675 780Taxes521201,6286737,857 9459,9377,803
1,099 2,483General Supplies531112,48320040 Postage & Shipping53112
450 500Meeting Expenses533195001002,500 2,500Purchased Services533212,500900
250 300Motor Pool53515300500 500Bus - Southwestern53518500
4,840 6,2836,2831,200
21,544 17,22837,50018,042
-115,164 -21,814-12,500-97,543
8541 Conferences - Other 391
BUDGET SALARY DETAIL2021-2022
COST CENTER: CONFERENCES - OTHER - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
PT CASUAL/TEMPORARY 0.40 10000
---------------------------------------------------------------------------------------------0.40 10000
392
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8542 Conferences - Projects
2020-2021 Adjusted Budget
2019-2020 Actual
-132,178 Unreserved - Undesignated31020-126,070-132,178 -126,070
-132,178 -126,070
-61,192 -99,000Other Fees44690-99,000-65,708-61,192 -99,000-99,000-65,708
-61,192 -99,000-99,000-65,708
1,400 6,000FT Other Faculty512186,00010,500 10,000Honorariums5181110,00012,20011,900 16,00016,00012,200
FTE: 0.48 0.51 0.42 0.40FTE:
Employee Health Insurance-Emp52105403EAP52107LT Disability Insurance521083Life Insurance521093
192Workers Compensation52110280 660PERS Debt Service52111500266 710PERS Retirement52112482
54 72Unemployment Expense5211348914 Taxes52120949
1,244PR Costs/Fringe521901,5931,514 2,8781,5932,387
2,449 6,000General Supplies531116,0003,008
8542 Conferences - Projects 393
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8542 Conferences - Projects
2020-2021 Adjusted Budget
2019-2020 Actual
34 100Postage & Shipping53112100753,000Donations531303,000
15,200 21,000Catering/Meals5313721,0007,99117,518 20,000Field Trip5321720,00011,152
200 200Outside Printing Services533122001,600 2,000Meeting Expenses533192,0007831,225 5,000Purchased Services533215,0001,0001,007 1,000IMC Printing/Copies535091,0003041,246 4,400Motor Pool535154,4001,6074,000 4,400Bus - Southwestern535184,400
207Rental Vehicle5352020744,479 67,30767,30725,920
57,893 86,18584,90040,508
-135,477 -12,815-14,100-151,271
8542 Conferences - Projects 394
BUDGET SALARY DETAIL2021-2022
COST CENTER: CONFERENCES - PROJECTS - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
HONORARIUMS 0.40 10000
---------------------------------------------------------------------------------------------0.40 10000
395
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8551 OR Coast Culinary Institute
2020-2021 Adjusted Budget
2019-2020 Actual
2,310,674 Unreserved - Undesignated310202,662,8222,310,674 2,662,822
2,310,674 2,662,822
-1,138,093 -1,923,600Tuition44010-2,211,000-937,359-2,000 -1,000Deposit Forfeiture44624-1,000-750
-1,140,093 -1,924,600-2,212,000-938,109
-1,929 -1,500Supplies Sales45003-1,500-1,887-23,958 -2,000Fundraiser Sales45012-10,000-14,189
-219 -500Vending Sales45015-500-2,226 Catering Revenue45050-1
-738 Building Rental45213-3,000-4,271 Expense Reimbursements45217-261-4,498 Miscellaneous45290-6,330
-37,839 -4,000-15,000-22,667
500,000Beginning Fund Balance (Budge49990500,000500,000500,000
-1,177,931 -1,428,600-1,727,000-960,776
83,200 88,267FT Management5111185,69685,6961,440Other Management51112960
234,758 162,400FT Faculty51211154,900185,08220,000FT Faculty Overloads5121220,00021,455
8551 OR Coast Culinary Institute 396
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8551 OR Coast Culinary Institute
2020-2021 Adjusted Budget
2019-2020 Actual
30,000FT Summer Faculty5121330,00034,62110,000FT Other Faculty5121810,000
18,937 FT Adjunct Faculty512205,636 6,000FT Faculty Coaching512266,000
14,499 20,000PT Faculty5131120,00010,173750 PT Summer Faculty51314385
18,388 27,644FT Classified5141133,7591,000Classified Overtime514121,000
20,117 23,652PT 20HR Classified5141529,14529,525225 15,000PT Casual/Temporary5141715,000
2,637 MASSC Temporary5151782,919 65,149FT Specialist5152183,77584,734
14,140Other Salaries5152515,1014,973 10,000General Student Employment5165915,000
487,038 494,692520,336451,671
FTE: 8.80 6.91 10.39 8.63FTE:
71,158 122,526Employee Health Insurance-Emp52105136,86885,89218,600 11,900HSA Employer Contributions5210611,900
72 72EAP5210775621,269 1,142LT Disability Insurance521081,191971
991 929Life Insurance521091,0008223,219Workers Compensation521106,2447
38,526 51,666PERS Debt Service5211149,01440,65628,178 57,164PERS Retirement5211246,35042,040
2,147 2,227Unemployment Expense521131,5611,45436,887 37,998Taxes5212039,80634,250
197,827 288,843282,109218,054
21,048 10,000Promotional Materials & Service5310820,00010,687
8551 OR Coast Culinary Institute 397
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8551 OR Coast Culinary Institute
2020-2021 Adjusted Budget
2019-2020 Actual
21,452 15,000General Supplies5311125,00018,4791,180 3,000Postage & Shipping531123,5001,077
Software < $5,00053113136Computer Supplies53117724
55,592 25,000Class & Lab Supplies5311826,95036,70217,428 15,000Uniforms5311917,3009,948
1,885 2,000Credit Card Fees531252,0001,30727Bank Service Charges531262730
390 1,065Awards & Trophies531297245251,500 Donations53130
150,113 150,000Food Supplies53135134,697111,379397Gasoline/Fuel/Propane5315172
10,381 10,000Equipment < $5,000531717,1756,1181,730 3,000Operational Travel532117202,8862,353 5,000Recruitment Travel532122,0001,965
5,000Staff Development Travel532163,2301,085 1,500Field Trip532171,075100
37,563 40,000Out of State Travel5321921,50027,841500Outside Printing Services53312500
20,283 15,000Advertising5331620,000Facility/Equipment Rental533171,078
3,826 6,000Purchased Services533213,6006,6706,691 5,000Dues & Fees5333114,0009,344
13,926 15,948Natural Gas5333416,67113,23322,679 17,351Electricity5333518,38020,344
7,260 9,097Water & Sewage533369,6365,41611,793 10,000Sanitation Services5333720,0009,807
Student Support533543,00023,954 20,200Contracted Services & Speakers5335716,05017,510
6,898 10,000Insurance5337010,0007,5841,443 2,000Leased Equipment533712,0001,731
8551 OR Coast Culinary Institute 398
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8551 OR Coast Culinary Institute
2020-2021 Adjusted Budget
2019-2020 Actual
Materials for Resale534105,00021,001 10,000New Books for Resale5344112,5009,803
8,146 3,000IMC Printing/Copies535093,5007,3661,097 500Motor Pool53515720430
Bus - Southwestern535182872,311 1,000Rental Vehicle535201,2501,969
13,972 8,000Equipment Repair5361011,7006,8821,245 2,000Minor Building Repair536301,750
400DVD/Video/CD53708400490,222 421,985438,852347,133
76,502 35,000Student Aid5511160,00052,1141,350 126,000Miscellaneous Disbursement55898256,160
20,000Bad Debt Expense5591120,0005,000Debt Issuance Amortization559205,000
77,852 186,000341,16052,114
31,165Equipment >$5,0005701075,0009,86931,16575,0009,869
-500,000Unappropriated Fund Balance59995-500,000-500,000-500,000
1,252,939 922,6851,157,4571,078,841
2,385,682 -505,915-569,5432,780,887
8551 OR Coast Culinary Institute 399
BUDGET SALARY DETAIL2021-2022
COST CENTER: OR COAST CULINARY INSTITUTE - COOS CAMPUS
POSITION---------------------------------------------------------------------------------------------
FTE AMOUNT
20 HR PT CLASS SAL 0.78 23652
FACULTY FT 1.00 54700
FACULTY FT 1.00 58100
FACULTY FT 1.00 49600
FT CLASSIFIED 1.00 27644
FT FACULTY COACHING 0.00 6000
FT FACULTY OVERLOADS 0.00 20000
FT OTHER FACULTY 0.00 10000
FT SPECIALIST 1.00 43730
FT SPECIALIST 0.50 21419
FT SUMMER FACULTY 0.00 30000
MGMT SAL FT 1.00 88267
PT CASUAL/TEMPORARY 0.60 15000
PT FACULTY 0.35 20000
STUDENT EMPLOYMENT 0.40 10000
---------------------------------------------------------------------------------------------8.63 478112
400
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8553 OCCI Externships
2020-2021 Adjusted Budget
2019-2020 Actual
-151,146Transfer from Enterprise48057-219,000-151,146-219,000
-151,146-219,000
43,146General Supplies5311175,00043,14675,000
39,000Equipment5701075,00039,00075,000
82,146150,000
-69,000-69,000
8553 OCCI Externships 401
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Cost Center -- 8661 Empire Lakes Community Bldg
2020-2021 Adjusted Budget
2019-2020 Actual
-30,365 Contributed Capital30010-30,365-40,980 Investment in Capital Assets30030-40,980-71,345 -71,345
18,267 -40,000Unreserved - Undesignated31020-40,0004,21718,267 -40,000-40,0004,217
-53,079 -40,000-40,000-67,128
-24,000 -72,000Building Rental45213-72,000-48,000-24,000 -72,000-72,000-48,000
-24,000 -72,000-72,000-48,000
500General Supplies531115002310,000Purchased Services5332110,000677
Sanitation Services533371,1671,984 2,375Insurance533702,3752,158
51,157Equipment Repair5361051,1575,8221,984 64,03264,0329,847
1,984 64,03264,0329,847
-75,095 -47,968-47,968-105,28148
-85,818 -1,571,530-1,670,4711,178,259
8661 Empire Lakes Community Bldg 402
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
57 Enterprise Fund
8512 Campus Store
70,058 Transfer to General Fund5901070,05870,058 70,058
70,058 70,058
Interest Expense60001500500
500
70,058 70,558
8515 Newmark - Operating
Transfer to General Fund59010130,30033,025Transfer to Debt Service5904118,03233,025130,30018,032
33,025130,30018,032
33,025130,30018,032
8521 Student Housing
62,471 86,848Transfer to General Fund5901061,308167,301 57,706Transfer to Reserve Fund59029138,302
Debt Service/Transfers - Nondepartmental57 Enterprise Fund
403
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
57 Enterprise Fund
8521 Student Housing
141,694Transfer to Debt Service5904186,664229,772 286,248199,61086,664
229,772 286,248199,61086,664
182,289 140,979Interest Expense60001198,306167,677476,036 448,391Principal Payment60002502,757422,099
837 375Debt Service Admin600033,000375659,162 589,745704,063590,152
659,162 589,745704,063590,152
888,934 875,993903,673676,816
8531 Dining Services
12,674 5,000Transfer to Reserve Fund5902912,67412,674 5,00012,674
12,674 5,00012,674
12,674 5,00012,674
Debt Service/Transfers - Nondepartmental57 Enterprise Fund
404
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
57 Enterprise Fund
8541 Conferences - Other
11,193 21,814Transfer to Enterprise Fund5905711,74611,193 21,81411,746
11,193 21,81411,746
11,193 21,81411,746
8542 Conferences - Projects
9,407 12,815Transfer to Enterprise Fund590578,2689,407 12,8158,268
9,407 12,8158,268
9,407 12,8158,268
8551 OR Coast Culinary Institute
Transfer to General Fund5901032,06943,532Transfer to Debt Service5904130,130
151,146Transfer to Enterprise59057194,67832,06930,130
194,67832,06930,130
79,518 55,753Interest Expense6000184,69873,984197,621 255,484Principal Payment60002172,948237,583
Debt Service/Transfers - Nondepartmental57 Enterprise Fund
405
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
57 Enterprise Fund
8551 OR Coast Culinary Institute
Debt Service Admin600033,000277,140 311,237260,646311,567
277,140 311,237260,646311,567
277,140 505,915292,715341,697
8553 OCCI Externships
69,000Transfers to Reserve Fund5902969,000
69,000
69,000
8661 Empire Lakes Community Bldg
40,000Transfer to Reserve Fund5902940,000
40,000
7,967 7,968Interest Expense600017,9677,967
Debt Service/Transfers - Nondepartmental57 Enterprise Fund
406
2021-2022 Recommended
2021-2022 Approved
2021-2022 Adopted
Southwestern Oregon Community College2021-2022
2018-2019 Actual
Fund --
2020-2021 Adjusted Budget
2019-2020 Actual
57 Enterprise Fund
8661 Empire Lakes Community Bldg
Debt Service Admin600031007,967 7,9688,0677,967
7,967 7,9688,0677,967
7,967 47,9688,0677,96777
1,277,372 1,571,5301,438,0011,044,511
Debt Service/Transfers - Nondepartmental57 Enterprise Fund
407
408
TRUST AND AGENCY FUND The Trust and Agency Fund is used to account for funds held by the college as an agent or trustee for college clubs, individuals, private organizations, other governmental units, and/or other funds. Expenditures in these accounts are determined by the organization, club or individual for who the funds are held.
409
410
Southwestern Oregon Community College District Trust and Agency Fund Summary
Fiscal Year 2021 - 2022
2021-2022 Adopted
2018-2019 Actual
2021-2022 Recommended
2021-2022 Approved
2020-2021 Adjusted Budget
2019-2020 Actual
RESOURCES:-144,156 31 Fund Balance-165,112
-453 -35,00044 Tuition And Fee Revenues-35,000-191,624 -240,00045 Other Revenues-240,000-162,914
-2,842 -2,00048 Transfer From Other Funds-2,000-2,000-150,00049 Fund Balance-150,000
-339,074 -427,000-427,000-330,027
REQUIREMENTS:169,501 332,00053 Materials And Services322,969121,005
3,254 15,00055 Other Expenses15,0001,85550,00057 Equipment50,000
190,545 30,00059 Transfers39,0311,136-24,226 59 Unappropriated Fund Balance206,031339,074 427,000427,000330,027
411
412
APPENDIX
413
Unit Name Unit FTE Amount Position
Assoc Dean LDC 2110 0.50 22143 CLASS SAL FTAssoc Dean Tech Prof 2111 0.50 22141 CLASS SAL FT
1.00 44284
Talent Search 6662 0.34 22981 MGMT SAL FTTalent Search2 6675 0.33 22305 MGMT SAL FTUpward Bound 6685 0.33 22305 MGMT SAL FT
1.00 67591
Student Services Admin 2401 0.75 34484 FT SPECIALISTCampus Veteran Grant 6304 0.25 11495 FT SPECIALIST
1.00 45979
Physical Education 1404 0.87 47589 FACULTY FTBaseball-men 4157 0.13 7111 FT COACHING
1.00 54700
Student Rec Center 4011 0.81 46184 FT SPECIALISTSoftball-women 4158 0.19 10834 FT COACHING
1.00 57018
SBDC-G.F.Support 6100 0.30 20772 MGMT SAL FTSBDC-OBDD 6101 0.21 14541 MGMT SAL FT
6104 0.26 18003 MGMT SAL FTSBDC-SBA Grant 6122 0.23 15925 MGMT SAL FT
1.00 69241
Physical Education 1404 0.87 62379 FACULTY FTWrestling-men 4149 0.13 9321 FT COACHING
1.00 71700
Talent Search 6662 0.34 14528 CLASS SAL FTTalent Search2 6675 0.33 14348 CLASS SAL FTUpward Bound 6685 0.33 14348 CLASS SAL FT
1.00 43224
Southwestern Oregon Community CollegeSalaries Distributed to Multiple Cost Centers
2021-2022
414
Unit Name Unit FTE Amount Position
Physical Education 1404 0.87 59421 FACULTY FTCrosscountry - men/women 4151 0.13 8879 FT COACHING
1.00 68300
Student Recruitment 2404 0.50 21419 FT SPECIALISTOCCI 8551 0.50 21419 FT SPECIALIST
1.00 42838
Student Rec Center 4011 0.87 37843 FT SPECIALISTWrestling - Women 4145 0.13 5655 FT SPECIALIST
1.00 43498
Recruiting 2404 0.87 39932 MGMT SAL FTSoccer-Mens 6831 0.13 5967 MGMT SAL FT
1.00 45899
Student Housing 8521 0.68 24912 FT SPECIALISTSoccer - Women 4156 0.32 11724 FT COACHING
1.00 36636
Transitional Education 1909 0.25 11923 CLASS SAL FTABE Accountability 6030 0.75 35771 CLASS SAL FT
1.00 47694
Stu Activities 4005 0.50 26568 FT SPECIALISTStu Gov/ASG 4009 0.50 26568 FT SPECIALIST
1.00 53136
R&R - CCR&R 6143 0.82 31315 CLASS SAL FTFocused CC Network 6174 0.18 6875 CLASS SAL FT
1.00 38190
Instructional Supervision - Curry 2101 0.50 45089 MGMT SAL FTGen to College Support - Curry 3209 0.50 45089 MGMT SAL FT
1.00 90178
Southwestern Oregon Community CollegeSalaries Distributed to Multiple Cost Centers
2021-2022
415
Unit Name Unit FTE Amount Position
Custodial 3305 0.50 17691 CLASS SAL FTNewmark Center 8515 0.50 17691 CLASS SAL FT
1.00 35382
Physical Education 1404 0.87 50547 FACULTY FTTrack 4154 0.13 7553 FT COACHING
1.00 58100
Baby Promise 6139 0.20 13069 MGMT SAL FTR&R-CCR&R 6143 0.70 45742 MGMT SAL FTOCF-Shared Services 6251 0.10 6535 MGMT SAL FT
1.00 65346
Plant Operations 3301 0.50 18627 CLASS SAL FTMotor Pool 3208 0.50 18627 CLASS SAL FT
1.00 37254
R&R - CCR&R 6143 0.82 30547 CLASS SAL FTFocused CC Network 6174 0.18 6706 CLASS SAL FT
1.00 37253
Finance & Budget 3203 0.23 11239 CLASS SAL FTSpecial Proj - Administration 6060 0.77 37621 CLASS SAL FT
1.00 48860
R&R-CCR&R 6143 0.90 40580 FT SPECIALISTBaby Promise 6139 0.10 4509 FT SPECIALIST
1.00 45089
College Development 3104 0.50 32950 MGMT SAL FTFoundation Admin 6480 0.50 32950 MGMT SAL FT
1.00 65900
Financial Aid 3201 0.50 41200 MGMT SAL FTStudent First Stop 2404 0.50 41200 MGMT SAL FT
1.00 82400
2021-2022
Southwestern Oregon Community CollegeSalaries Distributed to Multiple Cost Centers
416
Unit Name Unit FTE Amount Position
Career Pathways 6383 0.11 6546 MGMT SAL FTSNAP 50/50 6841 0.84 49988 MGMT SAL FTJOBS Plus 6842 0.05 2976 MGMT SAL FT
1.00 59510
Talent Search 6662 0.07 3601 MGMT SAL FTTalent Search2 6675 0.06 3496 MGMT SAL FTUpward Bound 6685 0.87 45864 MGMT SAL FT
1.00 52961
Salaries Distributed to Multiple Cost Centers2021-2022
Southwestern Oregon Community College
417
Southwestern Oregon Community College FY 21-22 Budgeted Transfers In
Account Code AmountDescription
10 0000 01 00 48025 General Operations: Transfer from Special Projects -251,00010 0000 01 00 48029 General Operations: Transfer from Ins Reserve Fund -250,00010 0000 01 00 48036 General Operations: Transfer from Plant Fund -250,00010 0000 01 00 48057 General Operations: Transfer from Enterprise Fund -86,84810 0000 01 00 48064 General Operations: Transfer from T&A Fund -30,000
-867,848
25 6100 01 00 48010 SBDC - General Fund: Transfer from General Fund -40,00025 6469 01 00 48010 CTE Development: Transfer from General Fund -22,00025 6470 01 00 48010 IT Infrastructure: Transfer from General Fund -39,00025 6471 01 00 48010 IT Development: Transfer from General Fund -22,00025 7999 01 00 48010 Unallocated Budget: Transfer from General Fund -250,000
-373,000
29 8603 01 00 48010 General Purpose: Transfer from General Fund -250,00029 8805 01 00 48057 Student Housing Reserve: Transfer from Enterprise Fund -57,70629 8806 01 00 48057 OCCI Reserve: Transfer from Enterprise Fund -69,00029 8808 01 00 48057 Dining Services: Transfer from Enterprise Fund -5,00029 8809 01 00 48057 Neighborhood Facility Reserve: Transfer from Enterprise Fund -40,000
-421,706
36 8001 01 00 48010 Budget Authority: Transfer from General Fund -381,000
-381,000
41 8901 01 00 48010 Debt Service: Transfer from General Fund -257,564 418
Southwestern Oregon Community College FY 21-22 Budgeted Transfers In
Account Code AmountDescription
41 8903 01 00 48010 Curry Campus Debt Service: Transfer from General Fund -231,38841 8904 01 00 48010 Student Rec Center: Transfer from General Fund -587,12941 8905 01 00 48010 Dryvit: Transfer from General Fund -31,43741 8906 01 00 48010 PERS UAL: Transfer from General Fund -2,50041 8908 01 00 48010 Energy Savings: Transfer From General Fund -254,85541 8908 01 00 48057 Energy Savings: Transfer from Enterprise Fund -218,25141 8909 01 00 48010 Health & Science Bond: Transfer from General Fund -329,450
-1,912,574
53 3202 01 00 48010 Print Shop: Transfer from General Fund -48,48053 3208 01 00 48010 Motor Pool: Transfer from General Fund -40,29053 3212 01 00 48010 Mail Center: Transfer from General Fund -12,918
-101,688
57 8521 01 00 48057 Student Housing: Transfer from Enterprise Fund -34,62957 8553 01 00 48057 OCCI Externships: Transfer from Enterprise -151,146
-185,775
64 5005 01 00 48010 General T&A: Transfer from General Fund -2,000
-2,000
Total Transfers In: -4,245,591
419
Southwestern Oregon Community College FY 21-22 Budgeted Transfers Out
Account Code AmountDescription
10 0000 01 00 59025 333,000General Operations: Transfer to Special Projects10 0000 01 00 59029 250,000General Operations: Transfer to Reserve Fund10 0000 01 00 59041 1,419,468General Operations: Transfer to Debt Service Fund10 0000 01 00 59053 101,688General Operations: Transfer to Internal Service Fund10 1911 01 00 59025 40,000Small Business Development Center: Transfer to Special Project10 3301 01 00 59036 381,000Plant Operations: Transfer to Plant Fund10 3301 01 00 59041 254,855Plant Operations: Transfer to Debt Service10 4009 01 00 59064 2,000Student Government/ASG: Transfer to Trust and Agency10 4011 01 00 59041 20,000Student Rec Center: Transfer to Debt Service Fund
2,802,011
25 6460 01 00 59010 1,000Facility Use Fees: Transfer to General Fund25 7999 01 00 59010 250,000Unallocated Budget: Transfer to General Fund
251,000
29 8603 01 00 59010 250,000General Purpose: Transfer to General Fund
250,000
36 8001 01 00 59010 250,000Budget Authority: Transfer to General Fund
250,000
57 8515 01 00 59041 33,025Newmark - Operating: Transfer to Debt Service57 8521 01 00 59010 86,848Student Housing: Transfer to General Fund57 8521 01 00 59029 57,706Student Housing: Transfer to Reserve Fund57 8521 01 00 59041 141,694Student Housing: Transfer to Debt Service
420
Southwestern Oregon Community College FY 21-22 Budgeted Transfers Out
Account Code AmountDescription
57 8531 01 00 59029 5,000Dining Services: Transfer to Reserve Fund57 8541 01 00 59057 21,814Conferences - Other: Transfer to Enterprise Fund57 8542 01 00 59057 12,815Conferences - Projects: Transfer to Enterprise Fund57 8551 01 00 59041 43,532OR Coast Culinary Institute: Transfer to Debt Service57 8551 01 00 59057 151,146OR Coast Culinary Institute: Transfer to Enterprise57 8553 01 00 59029 69,000OCCI Externships: Transfers to Reserve Fund57 8661 01 00 59029 40,000Empire Lakes Community Bldg: Transfer to Reserve Fund
662,580
64 5005 01 00 59010 30,000General T&A: Transfer to General Fund
30,000
Total Transfers Out: 4,245,591
421
Southwestern Oregon Community CollegeG l o s s a r y
Account The smallest unit used by the college for grouping revenues and/or expenses.
Adopted Budget The financial plan adopted by the Board of Education. Adopting the budget is the final step indeveloping the college budget. (ORS 294.435)
Appropriation Authorization for spending a specific amount of money for a specific purpose during a specificperiod of time. Based on the adopted budget, including supplemental budgets, if any. Presentedin a resolution or ordinance adopted by the governing body. (ORS 294.311(3))
Approved Budget The financial plan approved by the Budget Committee. (ORS 294.406)
Budget Written report showing the college's comprehensive financial plan for one fiscal year. It includesa balanced statement of actual revenues and expenditures during each of the last two years,estimated revenues and expenditures for the current and upcoming year. (ORS 294.311(4))
Budget Committee Fiscal planning board of a local government, consisting of the governing body plus an equalnumber of legal voters from the district. (ORS 294.336)
Budget Message Written explanation of the budget and the college's financial priorities. Prepared by the president of the college. (ORS 294.391)
Capital Outlay Items which usually have a useful life of two or more years and a cost of $5000 or more, such asmachinery, equipment and furniture.
Contingency A special budget line item appropriated for expenses unforeseen or unanticipated at the time thebudget is prepared and adopted. A board resolution is required to transfer from contingency toanother budget appropriation before using money budgeted for contingency.
Cost Center Another name for account. The smallest unit used by the college for grouping revenues and/orexpenses.
422
Southwestern Oregon Community CollegeG l o s s a r y (Continued)
Debt Service Fund Restricted accounts related to the payment of long-term debt. Enterprise Fund long-term debt is notincluded in this fund, since it needs to be included as an expense in each Enterprise Fund cost center.
Enterprise Fund College activities that are financed and operated in a manner similar to private business by chargingcustomers for the cost of providing the goods and/or services.
Expenditure The total liability or obligation to pay for goods or services received. (ORS 294.311(12))
FTE Full time equivalent.
Financial Aid Fund Accounts related to receiving restricted funds and furnishing district, federal, and state financialaid to students. Includes PELL grants, College Work Study, Talent Grants and Awards, etc.
Fiscal Year The twelve month period beginning July 1st and ending June 30th. This is the period of time forwhich the college prepares its budget and financial statements. (ORS294.311(13))
Function Group of accounts or units with a similar purpose and character, such as Instruction, StudentServices, Plant Operations, etc.
Fund A fiscal and accounting entity with self-balancing accounts used to record cash and otherfinancial resources, related liabilities, balances and changes, all segregated for specific,regulated activities and objectives.
General Fund Funds used to account for activities related to generating reimbursable FTE, student enrollmentand instruction, and the general operations of the college.
Governing Body The college's governing body consists of seven publicly elected members. As a group, theyare responsible for the activities of the college. (ORS 294.311(15))
Internal Service Fund Accounts for the financing of goods and/or services to other Units of the college or to other agencies on a
Materials and Services Items purchased as materials and services are expected to be used or consumed within thefiscal year, and cost less than $5,000 each.
Object Classification Detailed classification of expenditures, such as personal services, materials and services, capitaloutlay, debt services, and other types of revenues requirements.
423
Southwestern Oregon Community CollegeG l o s s a r y (Continued)
Object Code The last five digits following an account number.
Ordinance A formal legislative enactment by the governing board of the college.
Personnel Services Costs related to obtaining employee services including salary, benefits and all related costs(social security, retirement premiums, unemployment premiums, health and accident insurancepremiums, etc.).
Plant Fund A group of accounts or units created to account for major construction, maintenance,remodeling or equipment acquisition.
Proposed Budget Same as the "Recommended Budget". The proposed or recommended budget is the financialand operating plan prepared by the budget officer and submitted to the public and budgetcommittee for review.
Recommended Budget Same as the "Proposed Budget". The proposed or recommended budget is the financial andoperating plan prepared by the budget officer and submitted to the public and budgetcommittee for review.
Reserve Fund A group of accounts or units created to accumulate resources for uninsured and unanticipatedlosses.
Resources Total funds available which include the estimated fund balance on hand at the beginning of thefiscal year plus all anticipated revenues to be earned during the year. (ORS 294.361)
Revenue Monies received during the year as income to finance the college services. This includes staterevenues, federal revenues, property taxes, tuition and fees, and other income.
Special Projects Fund A group of accounts or units created to account for restricted money, grants and/or contractrelated to a specific activity with special guidelines or restrictions. Examples are the USDA Food Program, Corrections Programs, and Title III Programs.
424
Southwestern Oregon Community CollegeG l o s s a r y (Continued)
Supplemental Budget A document and process following the regular budget. Prepared to recognize unanticipatedresources and unexpected requirements in the regular budget process. The supplementalbudget process cannot be used to authorize a tax levy. (ORS 294.480)
Tax Levy Total amount of taxes imposed by a local government.
Tax Rate The total maximum levy amount less any tax offsets divided by the total assessed value of theproperty in the taxing district. The rate is usually expressed in dollars per thousand ofassessed value.
Transfer Amount distributed from one fund to finance activities in another fund. Recorded as anexpenditure in the originating fund and as a revenue in the receiving fund.
Trust and Agency Fund A group of accounts or units created to specify funds held in a trustee capacity such as studentclubs and organizations.
Unappropriated Ending Amount set aside in the budget to be used as a cash carryover to the next year's budget to Fund Balance provide the college with needed operating cash flow. This amount cannot be transferred by
resolution or used through a supplemental budget. (ORS 294.371)
Unit Another name for cost center.
425