Budget Allocation

Elements of a Budget Model

• Alignment with Board Budget Priorities

– Rapid response to workforce gaps – Address college and career readiness – Invest in contemporary software solutions – Increase the number of high value degrees and transfers

Elements of a Budget Model

• Effective decision making in allocating resources • Encourages responsible risk taking • Easy to understand • Performance based outcomes • Provides transparency and accountability • Multi-year process

Budget Allocation Models

TODAY

• Input based • Base Allocation • Facilities Allocation • Chargebacks • Expense based

TOMORROW

• Still Input based but moving to Outcome based allocation • Aligns with Board priorities • Reward efficient use of resources both human and capital • Revenue based-Colleges get what they earn

College Allocation

TODAY

• Base 10% • Inputs 75% – College earned revenues 5% • Facility Operations 11% • Board Priorities 4%

FY2016

• Inputs 72% – College earned revenues 41% • Success Points/ Performance Funding 14% • Facility Operations 6% • Board Priorities 8%

College Allocation

TODAY

• State – Formula $179M (subsidized) – Benefits $21M (subsidized) • Tuition – CE $13M • Tax Support – Base $28M – Facilities $31M – Other $7M • Total $279M – Without Chargebacks

FY2016

• State (biennium) – Formula $77.8M

– Success $7.4M

– Benefits $17.0M (est) • Tuition (annual) – Credit $92.0M; CE $12.8M

• Tax Support (annual) – Facilities $19.5M

– Performance $31.0M

– Dual Credit Waivers $7.7M

– Salaries $10.9M

– Other $6.6M

• Total $282.7M

College Allocation

• Revenue Smoothing Adjustment – Success Points (Two years) – Performance Funding (Prior FY) • Employment Outcomes • Transfer Rates • Graduates in Critical Fields • Degrees and Certificates • Course Completions – Adjustment based on prior budget model over three years • There may still be adjustment to Performance funding

Expenses

• Full cost of Benefits---not Net – Fixed cost plus a variable percent – No revenue for Public Serv., Facility & Auxiliary – Based on December 2014 payroll (for FY16-17 biennium) – HEGI FY16 one amount and FY17 will increase 7% – Retirement revenue does not change for biennium – Actual Expense will book to high level functional division • P&C Insurance, telephone and police dispatch will still be chargebacks • All other chargebacks will be a District expense-- College Services • LCET will be a college service—no tuition • New programs and Career Ladder Provision

Budget Comparison

TODAY

• Colleges $279M • Chargebacks $28M • District $28M • Provisions $13M • Student Activities $6M • Projects $16M • Career Ladder $8M • Total $378M

FY2016

• Colleges $282M • College Services $27M • District $30M • Provisions $16M • Student Activities $8M • Projects $16M • Career Ladder $11M • Total $390M

FY2017

• Compression Planning with Presidents to determine measurements • Possible changes

– More wage related degrees – Promote course sharing among colleges – Facility utilization – Institutional Support metrics

STATE CONTRIBUTION State Funding:

Formula Success Points Benefits Workstudy

TOTAL STATE CONTRIBUTION

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT

2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B

Updated as of: 5/28/2015 4pm EL CENTRO BJPIED EL CENTRO - WC ECC-All Locations 35.97%

$ 12,043,271 $ 955,173 $ 2,465,000 $ 192,205

$ 15,655,649

$ 1,316,537 $ 20,248 $ 127,500

$ 1,464,285

$ 260,341 $ 20,248 $ 68,000

$ 348,589

$ 13,620,149 $ 995,669 $ 2,660,500 $ 192,205

$ 17,468,523 LOCAL CONTRIBUTION Local- Student (Net Tuition)

Credit Cont Ed

Local-Taxes

Facilities Ops, Maint. & Security ($4/Square Foot) 100% 100%

36.13%

$ 10,706,006 $ 609,182 $ $ 2,660,996 $ 566,972 $ 28,732 $ 11,272,978 $ 3,298,910 $ 2,317,672 $ 515,432 $ 138,400 $ 2,971,504

TOTAL LOCAL CONTRIBUTION $ 13,632,860 $ 3,176,428 $ 734,104 $ 17,543,392

PERFORMANCE FUNDING

Employment Outcomes: Job Placement Rates (Gainful Employment) Transfer Rates Graduates in Critical Fields Graduates: Degrees & Certificates (incl CEU's) Course Completion Rate

TOTAL PERFORMANCE FUNDING

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT

2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B

Updated as of: 5/28/2015 4pm 10.73%

$ 1,511,688 $ 1,511,688 $ 738,339 $ 1,723,957 $ 542,551 $ 663,961

$ 5,180,496

$ 15,736

$ 15,736

$ 15,736

$ 15,736

$ 738,339 $ 1,723,957 $ 542,551 $ 695,432

$ 5,211,967 BOARD PRIORITIES

Adjunct Rule Change DART Free Program Dia de la Familia Dual Credit Waivers HCRC Nursing/Allied Health Stipend Prior Year Salary Adjustments Visiting Scholar/SAAP Initiative

TOTAL BOARD PRIORITIES 7.78%

$ 293,608 $ 950,000 $ 741,193 $ 293,608 $ 950,000 $ 741,193 $ 280,000 $ 1,132,155 $ 285,714

$ 3,682,670

$ 53,574

$ 53,574

$ 18,035

$ 18,035

$ 280,000 $ 1,203,764 $ 285,714

$ 3,754,279

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT

2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE

Original Budget Allocation- Model B

Updated as of: 5/28/2015 4pm 2.49% RECURRING ITEMS

Misc College Income

TOTAL RECURRING ITEMS Smoothing Adjustment COLLEGE ALLOCATION Reconciliation of Requested Fund Balance & Debt Service Transfers Use of Fund Balance Debt Service Transfers TOTAL COLLEGE BUDGET

$ 1,161,774 $ 48,301 $ 700 $ 1,210,775

6.19% $ 1,161,774 $ 48,301 $ 700 $ 1,210,775 0.75%

$ 1,950,566 $ 884,281

$ 41,264,015 $ 5,642,605

$ 170,058 $ 3,004,905

$ 1,287,221 $ 48,193,841

$ 364,636

$ 41,628,651 $ 5,642,605 $ 1,287,221

$ 364,636

$ 48,558,477

Questions?