Proposed Budgets

Definition of Fund:
These funds are available for the operating purposes of the organization to be spent as recommended by management within stated objectives of the organization. Except for state appropriations, these funds are “unrestricted” as to their use.

Unrestricted Operating Funds

		Approved FY2020-21	Proposed FY2020-21	Proposed Change	% FY22 vs. FY21
	Revenues & Additions
1	State Appropriations	$94,495,215	$91,194,679	$(3,300,536)	(3.6%)
	Tuition	121,533,252	123,803,252	2,270,000	1.8%
	Less: Scholarships & Waivers	(33,033,252)	(33,533,252)	(500,000)	1.5%
2	Net Tuition	88,500,000	90,270,000	1,770,000	2.0%
3	Taxes for Current Operations	298,857,000	307,670,824	8,813,824	2.9%
4	Federal Grants and Contracts	340,000	625,000	285,000	83.8%
5	Investment Income	500,000	575,000	75,000	15.0%
6	General Revenue	1,050,000	1,250,000	200,000	19.0%
	TOTAL AVAILABLE REVENUE	483,742,215	491,585,503	7,843,288	1.6%
7	CARES Lost Revenue Recovery	4,200,000	3,300,000	(900,000)	(27.3%)
	TOTAL BUDGETED OPERATING REVENUE	487,942,215	494,885,503	6,943,288	1.4%

		Approved FY2020-21	Proposed FY2020-21	Proposed Change	% FY22 vs. FY21
	Expenditures & Uses by Classification
8	Salaries and Wages	$301,268,876	$316,169,978	$14,901,102	4.9%
9	Staff Benefits	37,679,217	38,809,593	1,130,376	3.0%
10	Purchased Services	47,635,070	42,663,412	(4,971,658)	(10.4%)
11	Operating Expenses	54,452,804	53,942,520	(510,284)	(0.9%)
12	Supplies and Equipment	14,016,051	15,500,000	1,483,949	10.6%
	Total	455,052,018	467,085,503	12,033,485	2.6%
13	Transfers To Other Funds:
	Auxiliary Fund	9,890,197	-	(9,890,197)	(100.0%)
	Grant Match	3,000,000	2,800,000	(200,000)	(6.7%)
	Capital Budget	20,000,000	25,000,000	5,000,000	20.0%
	TOTAL OPERATING EXPENDITURES	487,942,215	494,885,503	6,943,288	1.4%

1 1st year of Biennium for State Appropriations; Contact hours decreased in base counting year (2020) as result of COVID
2 Net tuition: Commitment to provide scholarships; Fall enrollment decrease in traditional courses; anticipated increase in workforce programs
3 No rate increase; Increased property valuations reflected as average increase of 7% in taxable assessed value ("TAV")
4, 5, 6 Low participation in work study; market rate fluctuations effect return on investments
8, 9 Employee recategorized by fund; average compensation increase 3%; benefits correspond to salary & wages
10, 11 Reallocation of budget used to support One College transition, outsourced services
12 Investment in supplies & equipment for programs (i.e. healthcare, sciences, police academy)
13 Evaluation of programmatic use of Auxiliary Fund resulted in reallocation of expenses to operating budget;
Funding level for facility improvement consistent with FY21 except that full funding source is operating budget instead of splitting funds

Auxiliary Fund

		Approved FY2020-21	Proposed FY2020-21	Proposed Change	% FY22 vs. FY21
	Revenues & Additions
1	Sales & Services	$1,391,927	$600,000	$(791,927)	(56.9%)
2	Investment Income	235,000	105,000	(130,000)	(55.3%)
3	Transfers-in	9,890,197	-	(9,890,197)	(100.0%)
	Total Auxiliary Fund Revenues & Additions	11,517,124	705,000	(10,812,124)	(93.9%)
	Expenditures & Uses
4	Student Activities	$11,345,057	$580,000	$(10,765,057)	(94.9%)
	Sales & Services	172,067	125,000	(47,067)	(27.4%)
	Total Auxiliary Fund Expenditures & Uses	11,517,124	705,000	(10,812,124)	(93.9%)

Special Items & Carry-Forwards

		Approved FY2020-21	Proposed FY2020-21	Proposed	% FY22 vs. FY21
	Pre-Approved & Planned Expenditures & Uses:
5	Facilities, Supplies & Equipment	$6,457,000	$682,542	$(5,774,458)	(89.4%)
6	Institutional Support, Operating Expenses	527,334	3,000,000	2,472,666	468.9%
7	Instruction	2,747,565	5,270,815	2,523,250	91.8%
8	Student Services	455,000	2,607,738	2,152,738	473.1%
9	Technology	10,039,800	25,105,258	15,065,458	150.1%
	Total Planned Expenditures & Uses *	20,226,699	36,666,353	16,439,654	81.3%
10	Prior Year Encumbrances & Carry-Forwards **	17,611,998	12,000,000	(5,611,998)	(31.9%)
	Total Planned Expenditures & Carry-Forwards	37,838,697	48,666,353	10,827,656	28.6%

* Planned expenditures reflect items relative to the current fiscal year budget &smp; use of fund balance.
** Encumbrance and carry-forwards reflect items that were approved in a prior budget year but not yet received and/or reconciled.

1 Restructure of activities at LeCroy Center; Continued decrease of collection on rent from Business Incubation Center at BJP
2 Market rate fluctuations effect return on investments
3, 4 Evaluation of programmatic use of Auxiliary Fund resulted in reallocation of expenses to operating budget;
5 Project previously planned in college budgets are now planned and funded through Facility Improvement Plan (FIP) in Capital Budget
6 Property lease
7 Virtual College implementation as well as programmatic equipment
8 Student-centric call center
9 Refurbish and replace aging technology; critical equipment for Data Center; implementation costs associated with ERP
10 Procurement management software controlling carry-over purchase orders, etc.

Restricted Fund

		Approved FY2020-21	Proposed FY2021-22	Proposed Change	% FY22 vs. FY21
	Revenues & Additions
	State Appropriations	$25,508,807	$25,508,807	$-	0.0%
	SBDC State Match	1,938,299	1,831,907	(106,392)	(5.5%)
	Subtotal State Appropriations	27,447,106	27,340,714	(106,392)	(0.4%)
	Grants & Contracts
1	Federal	109,682,871	255,787,871	146,105,000	133.2%
	State	6,613,621	6,613,621	-	0.0%
	Local	11,372,726	11,372,726	-	0.0%
2	Transfers-in	200,000	4,000,000	3,800,000	1,900.0%
	Total Restricted Fund Revenues & Additions	155,316,324	305,114,932	149,798,608	96.4%
	Expenditures & Uses
	State Appropriations	$25,508,807	$25,508,807	$-	0.0%
3	Grants & Contracts	32,330,227	182,128,835	149,798,608	463.3%
	Scholarships	97,477,290	97,477,290	-	0.0%
	Total Restricted Fund Expenditures & Uses	155,316,324	305,114,932	149,798,608	96.4%

Debt Service Fund

		Approved FY2020-21	Proposed FY2020-21	Proposed Change	% FY22 vs. FY21
	Revenues & Additions:
5	Investment Revenue	$48,775	$25,000	$(23,775)	n/a
6	Taxes (General Obligation Bonds)	56,571,740	59,118,603	2,546,863	4.5%
	Uncollectible Tax Revenue	(770,212)	(850,000)	(79,788)	10.4%
	Total Debt Service Revenues & Additions	55,850,303	58,293,603	2,443,300	4.4%
	Expenditures & Uses:
	General Obligation Bonds (Principal & Interest)	$55,479,547	$31,521,560	$(23,957,987)	(43.2%)
	Maintenance Tax Notes (Principal & Interest)	-	26,353,223	26,353,223	n/a
	Tax Appraisal & Collection Fees	370,756	418,820	48,064	13.0%
	Total Debt Service Expenditures	55,850,303	58,293,603	2,443,300	4.4%

NOTE: The scenario in FY2021-22 assumes the defeance of the Series 2016 GO Refunding Bonds and the Issuance of Maintenance Tax Notes. The I&S Tax Rate will remain at $0.0200.

1, 3 Federal emergency aid funds
4 Grant match
5 Market rate fluctuations effect return on investments
6 No rate increase; Increased property valuations reflected as average increase of 7% in taxable assessed value ("TAV")

Richland Collegiate High School

	2020-21 Summer Revision	Proposed FY2020-21	Proposed Change	% FY21 vs. FY20
Revenues & Additions
State Funding	$4,619,368	$4,583,926	$(35,442)	(0.8%)
Investment Income	30,000	10,000	(20,000)	(66.7%)
Use of Fund Balance	-	50,000	50,000	n/a
Total Richland Collegiate High School Revenues	4,649,368	4,643,926	(5,442)	(0.1%)
Expenditures & Uses
Instruction	$1,835,668	$1,865,876	$30,208	1.6%
Public Service	595,000	600,000	5,000	0.8%
Academic Support	487,200	425,000	(62,200)	(12.8%)
Student Services	715,800	762,050	46,250	6.5%
Institutional Support	1,003,700	976,000	(27,700)	(2.8%)
Plant Operations & Maintenance	12,000	15,000	3,000	25.0%
Total Richland Collegiate High School Expenditures	4,649,368	4,643,926	(5,442)	(0.1%)

RCHS submits budget for Board approval on August 3, 2021

All Funds

	Approved FY2020-2021	Proposed FY2021-2022	Proposed Change	% FY22 vs. FY21
Unrestricted Operating Budget - Fund 11	$487,942,215	$494,885,503	$6,943,288	1.4%
Auxiliary - Fund 12	11,517,124	705,000	(10,812,124)	(93.9%)
Restricted - Fund 13	155,316,324	305,114,932	149,798,608	96.4%
Debt Service - Fund 46	55,850,303	58,293,603	2,443,300	4.4%
Special Items	20,226,699	36,666,353	16,439,654	81.3%
Richland Collegiate High School	4,649,368	4,643,926	(5,442)	(0.1%)
	735,502,033	900,309,317	164,807,284	22.4%
CAPITAL BUDGET - Funds 1x, 4x, 9x
Facility Improvement Plan *	25,000,000	25,000,000	-	n/a
Other Facility Maintenance	5,281,242	5,000,000	(281,242)	(5.3%)
Phase 1 GO Bonds	297,200,000	312,400,000	15,200,000	n/a
IT Infrastructure Enhancements	35,000,000	35,000,000	-	n/a
IT Equipment Rooms Remodel	46,000,000	46,000,000	-	n/a
Public Safety & Security	32,435,900	32,435,900	-	n/a
	440,917,142	455,835,900	14,918,758	3.4%

* Included In Total Unrestricted Operating Budget

Expenditures By Function

		Approved FY2020-21	Proposed FY2021-22	Proposed Change
1	Institutional Support	$117,113,332	$123,568,958	$6,455,626
2	Student Services	54,695,771	59,386,260	4,690,489
3	Instruction	204,948,330	208,798,477	3,850,147
4	Academic Support	24,398,611	25,690,840	1,292,229
	Public Service	4,879,722	4,948,855	69,133
5	Operation & Maintenance of Plant	44,846,252	44,692,113	(154,139)
6	Transfers To Other Funds:
	Auxiliary Fund	9,890,197	-	(9,890,197)
	Grant Match	3,000,000	2,800,000	(200,000)
	Capital Budget	20,000,000	25,000,000	5,000,000
7	CARES Lost Revenue Recovery	4,200,000	n/a	n/a
	TOTAL OPERATING BUDGET	487,972,215	494,885,503	6,913,288

1 Costs associated with implementation of ERP; Data Center
2 Employees and expenses recatergorized from auxiliary fund; student success coaches; athletics; call center
3 Faculty load adjustments; equipment for programs
4 Virtual College implementation
5 Centralized Services
6 Evaluation of programmatic use of Auxiliary Fund resulted reallocation of expenses to operating budget
7 Due to timing, receivable not programmed for FY21; included in programmed expenses for FY22

Expenditures By Natural Classification

		Approved FY2020-21	Proposed FY2020-21	Proposed Change
1	Salaries and Wages	$301,268,876	$316,169,978	$14,901,102
2	Staff Benefits	37,679,217	38,809,593	1,130,376
3	Purchased Services	47,635,070	42,663,412	(4,971,658)
4	Operating Expenses	54,452,804	53,942,520	(510,284)
5	Supplies and Equipment	14,016,051	15,500,000	1,483,949
6	Transfers To Other Funds:			-
	Auxiliary Fund	9,890,197	-	(9,890,197)
	Grant Match	3,000,000	2,800,000	(200,000)
	Capital Budget	20,000,000	25,000,000	5,000,000
	TOTAL OPERATING BUDGET	487,942,215	494,885,503	6,943,288

1, 2 Employee recategorized by fund; average compensation increase 3%;
Benefits correspond to salary & wages
3, 4 Reallocation of budget used to support One College transition, outsourced services
5 Investment in supplies & equipment for programs (i.e. healthcare, sciences, police academy)
6 Evaluation of programmatic use of Auxiliary Fund resulted in reallocation of expenses to operating budget; funding level for facility improvement consistent with FY21 except that full funding source is operating budget instead of splitting funds

Personnel Schedule, Full-Time

Workgroup	Employee Classification	Planned Personnel	Estimated Budget
	Administrators/Staff	2,681	$181,192,349
	Faculty, Full-Time	923	72,624,385
	Faculty, Part-Time	1,547	36,272,085
	GRAND TOTAL	5,151	290,088,819
Academics
	Administrators/Staff	289	17,895,914
		289	17,895,914
School of Business, Hospitality, and Global Trade
	Administrators/Staff	14	1,264,956
	Faculty	70	4,678,163
		84	5,943,119
School of Creative Arts, Entertainment and Design
	Administrators/Staff	34	2,304,529
	Faculty	248	17,464,548
		282	19,769,077
School of Education
	Administrators/Staff	11	1,215,279
	Faculty	26	1,829,992
		37	3,045,271
School of Engineering, Technology, Mathematics and Sciences
	Administrators/Staff	55	3,568,068
	Faculty	261	18,064,614
		316	21,632,682
School of Health Sciences
	Administrators/Staff	31	2,294,067
	Faculty	128	8,950,805
		159	11,244,872
School of Law and Public Service
	Administrators/Staff	14	1,299,560
	Faculty	122	17,251,350
		136	18,550,910
School of Manufacturing and Industrial Technology
	Administrators/Staff	27	1,704,785
	Faculty	68	4,384,913
		95	6,089,698
Richland Collegiate High School
	Administrators/Staff	19	1,225,990
		19	1,225,990
Operations
	Administrators/Staff	1,031	71,082,502
		1,031	71,082,502
Student Success
	Administrators/Staff	876	57,322,039
		876	57,322,039
Workforce & Advancement
	Administrators/Staff	280	20,014,660
		280	20,014,660

Compensation Proposal

ERS Premium Changes for Health & Other Benefits
Faculty, Full-Time	$2,000,000
Administrators	1,000,000
Staff	4,000,000
Adjunct Faculty	1,500,000
TOTAL	$8,500,000
Increase on Average Salary	3.00%
Medical	No Change
Dental DHMO	No Change
Dental Choice	3.00%
Dental Discount	No Change
Vision	-2.00%
Long-Term Disability	5.00%
TRS, Member Contribution	8.00% from 7.70%

Current Compensation Schedule

Administrator Schedule
Effective September 1, 2017

Range	Current Minimum
1	63,000
2	69,000
3	75,000
4	83,000
5	90,000
6	95,000
7	100,000
8	110,000
9	120,000
10	130,000
11	150,000

Staff Schedule
Effective September 1, 2017

Range	Current Minimum
1	24,000
2	32,000
3	36,000
4	43,000
5	53,000
6	65,000
7	75,000
8	85,000
9	95,000
10	99,000

Phase 1 GO Bond Projects

Line	Location	Project Description	Total Estimated Cost
		Student Needs
1	Brookhaven	ECHS & ECE Expansion	$30,543,090
2	El Centro West	ECHS Student Space	4,891,505
3	Cedar Valley	ECHS Building E Renovation	25,700,000
4	Cedar Valley	One Stop Shop Renovation (Prototype)	5,981,608
5	Eastfield	New Inter-Disciplinary Building	62,400,000
6	Mountain View	New ECHS Building	24,153,070
7	Mountain View	Welcome Center (Prototype)	5,962,690
8	Richland	New ECHS / Workforce Building	52,390,270
			212,022,233
		Industry Aligned Workforce
10	North Lake	Construction Science Building	33,599,286
11	Cedar Valley	Commercial HVAC Renovation	2,706,767
12	Mountain View	New Nursing & Allied Health Building	20,328,218
13	District	Contingency & Materials Escalation	43,743,496
			100,377,767
		TOTAL PHASE 1 GO BOND PROJECTS	312,400,000

IT, Public Safety & Security, and Other

Line	Location	Project Description	FY2021-2022 Original Budget
1	Brookhaven	IT Infrastructure Enhancements	2,045,410
2	Cedar Valley	IT Infrastructure Enhancements	1,628,306
3	Eastfield	IT Infrastructure Enhancements	1,997,255
4	Mountain View	IT Infrastructure Enhancements	1,644,213
5	North Lake	IT Infrastructure Enhancements	1,963,693
6	Richland	IT Infrastructure Enhancements	1,137,087
7	District Service Center	IT Infrastructure Enhancements	1,101,272
8	District Office	IT Infrastructure Enhancements	784,000
9	District	Contingency	10,355,624
10	Brookhaven	IT Equipment Rooms Remodel	5,410,168
11	Cedar Valley	IT Equipment Rooms Remodel	8,767,695
12	Eastfield	IT Equipment Rooms Remodel	7,653,779
13	Mountain View	IT Equipment Rooms Remodel	8,571,347
14	North Lake	IT Equipment Rooms Remodel	6,899,265
15	Richland	IT Equipment Rooms Remodel	7,780,157
16	District Service Center	IT Equipment Rooms Remodel	1,526,745
17	District	Contingency	11,733,984
18	District	Public Safety & Security	32,435,900
		(List of projects to Board in Executive Session)
		TOTAL IT, PUBLIC SAFETY & SECURITY, OTHER	113,435,900

Special Items:
Acquisition or construction of new facilities; major renovations of existing facilities; acquisition of major equipment; enhancement of infrastructure and prior year encumbrances and commitments. Funds that have accumulated through savings or have been set aside as a part of the operating budget represent the revenue available for the expenditure of special items.

Line	Workgroup	Category	Purpose	Amount
1	Operations	Institutional Support	Property Lease	3,000,000
2	Operations	Technology	Active Directory Redesign	1,000,000
3	Operations	Technology	Data Center	4,500,000
4	Operations	Technology	ERP: Contingency & Staff Implementation Support	1,500,000
5	Operations	Technology	ERP: Deloitte, Implementation Services	6,700,000
6	Operations	Technology	ERP: PTG, Contracted Staff	3,200,000
7	Operations	Technology	ERP: WorkDay, Licensing	2,700,000
8	Operations	Technology	Instructional Equipment Refresh	5,000,000
9	Schools	Instruction	Virtual College Design & Implementation	2,000,000
10	Student Success	Student Services	Student Services Call Center	1,000,000
11	Student Success	Student Services	Transfer to Enterprise Scholarships	500,000
12	Various	Facilities	Strategic Funding: Facilities, Furniture, Supplies & Equipment	682,542
13	Various	Instruction	Strategic Funding: Instruction & Academic Support	3,270,815
14	Various	Student Services	Strategic Funding: Student Success	1,107,738
15	Various	Technology	Strategic Funding: Technology	505,258
16	Various	FY21 Carry-Forwards	Estimated Encumbrance & Requisition Carry-Forward	12,000,000
				48,666,353
17	Various		Higher Education Emergency Relief Fund (HEERF): Student and Institutional Support for COVID Relief	30,000,000

Proposed Budgets