February 16, 2007

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February 16, 2007

Jackson State Community CollegeFinancial & Administrative Affairs Division

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AgendaBudget Timeline

Financial Position

Salary Comparison

Funds Committed to Salary

Student to Employee Ratio Comparison

Budget Impact

Maintaining Current Employment Level

Implementation of CEP

Summary

Q & A

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Budget Timeline

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Budget Managers will submit proposed budgets to divisional vice president or president

Budget Office will submit revenue projections and salary

and benefit projections to the Vice President for Financial

& Administrative Affairs

VPs will submit proposed budgets to VP for FAA

Date set by each vice president

or president

March 2, 2007

March 16, 2007

Last date revisions for estimated budget will be

accepted in the Accounting Office** March 16, 2007

Budget Review Meetings March 19 – March 23, 2007

Evaluation of Budget Review Meetings by F&AA staff, recommendations by the vice president for F&AA to president, and president’s approved requests **

March 26 – March 30, 2007

Accounting Office will input budget data and prepare budget draft

April 2 – April 6, 2007

Final review of proposed budget by the vice presidents and president

** April 9 - April 17, 2007

Proposed budget submitted to the TBR April 18, 2007

Budget Time Line

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Financial Position

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Reserve Balances

Budget Reserves $499,000.00

(2.2% of E&G)

TBR Req Reserves $448,172.00

(2% of E&G)

Amt Above Minimum $ 50,828.00

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Renewals & Replacements

Account Balances Computer $ 859,329.17

Radiology 35,547.14

Print Shop 98,472.76

Motor Pool 150,882.04

Telephone 50,116.28

Equip-Physical Plant 26,556.79

Total R & R $ 1,220,904.18

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Renewals & Replacements Cont’d

Campus Projects McWherter Renovations $823,682 Stairwell Repair 39,000 MC Leak Repair 15,000 Boiler Replacement Study 8,000 Gym Boiler Replacement 49,000 One Stop Shop 25,000 A Bldg Duct Work 12,000 Gym Low Roof HVAC 80,000 Lab Keypads 16,150 Biology Chairs 21,800 Unallocated 424,000 Total Campus Projects $ 1,513,632

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Renewals & Replacements Cont’d

Other Accounts Extraordinary Maintenance $ 109,502.00

Total R & R 1,220,904.18

Total Campus Projects 1,513,632.00

Total Balances $ 2,844,038.18

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Recurring Revenues & Expenses

Recurring E&G Revenue $ 22,316,100

Recurring Expenses 22,091,200

Difference $ 224,900

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Salary Comparison

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Ranking of Clerical/Support Staff Salary

Revised 2006-2007

1 Southwest $ 28,956.00

2 Volunteer State 28,371.00

3 Walters State 28,248.00

4 Pellissippi State 28,116.00

5 Motlow 27,412.00

6 Columbia State 26,858.00

7 Cleveland State 26,574.00

8 Roane 25,335.00

9 Nashville State 25,143.00

10 Dyersburg State 24,944.00

11 JSCC 24,802.00

12 Chattanooga State 24,562.00

13 Northeast State 23,831.00

TBR Average 26,396.31

Difference in JSCC Average and TBR Average $ (1,594.31)

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Revised 2006-2007

1 Columbia State $ 56,218.35

2 Motlow 55,765.13

3 Walters State 55,505.14

4 Roane 52,816.82

5 Cleveland State 52,416.63

6 Northeast State 52,408.85

7 Volunteer State 52,248.90

8 Chattanooga State 52,245.63

9 Southwest 50,794.19

10 Dyersburg State 50,790.51

11 Pellissippi State 50,592.71

12 Nashville State 49,814.20

13 JSCC 47,536.27

TBR Average 51,851.62

Difference in JSCC Average and TBR Average $ (4,315.35)

Ranking of Administrative/Professional Salary

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Ranking of Faculty Salary  Revised 2006-2007  

1 Walters State $ 47,453.00

2 Pellissippi State 47,253.00

3 Columbia State 47,147.00

4 Roane 46,122.00

5 Southwest 46,010.00

6 Chattanooga State 45,397.00

7 Dyersburg State 44,893.00

8 Volunteer State 44,252.00

9 Cleveland State 43,225.00

10 JSCC 42,838.00

11 Motlow 42,469.00

12 Nashville State 42,115.00

13 Northeast State 38,522.00

  TBR Average 44,438.10

Difference in JSCC Average and TBR Average $ (1,600.10)

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Average Salary Rankings

Budget Cycle Faculty Adm/Pro-Tech Clerical

Revised 2006-07 10th 13th 11th

Revised 2005-06 11th 13th 11th

Revised 2004-05 12th 13th 10th

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Funds Committed to Salary

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JSCC Salaries & Benefits as aPercentage of Total Budget

Revised 2006-07

JSCC

Salaries Percentage of Total E&G

Admin/Professional $ 3,072,600.00 14%

Academic 7,105,800.00 31%

Supporting 2,552,000.00 11%

Students 168,800.00 1%

Total Salaries 12,899,200.00 57%

Total Benefits 4,646,705.00 21%

Oper/Travel/Equip 4,898,216.00 22%

Total E&G $ 22,444,121.00 100%

Salaries & Benefits Combined

78% of Total Budget

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Ranking by PercentageTotal Salaries as a percent of budget

Revised 2006-2007

1 Volunteer 59.10%

2 Chattanooga State 58.47%

3 Columbia State 58.29%

4 JSCC 57.47%

5 Motlow 57.14%

6 Pellissippi State 56.73%

7 Roane 56.67%

8 Southwest 56.51%

9 Nashville State 56.10%

10 Dyersburg State 55.88%

11 Cleveland State 55.40%

12 Walters State 55.12%

13 Northeast State 54.71%

TBR Average 56.84%

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Student to EmployeeRatio Comparison

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Student to Classified Employee Ratio

Statewide Average 30.9

For JSCC to be average 90.3

Adjustment required 2.37

Fall 2006 FTE Clerical/Support Staff Students per Staff

1 Volunteer State 4,674 126 37.1

2 Columbia State 2,977 81 36.8

3 Pellissippi State 5,147 148 34.8

4 Nashville State 4,105 119 34.5

5 Motlow 2,545 76 33.5

6 Chattanooga State 5,055 155 32.6

7 JSCC 2,795 88 31.8

8 Dyersburg State 1,710 54 31.7

9 Cleveland State 2,032 72 28.2

T10 Walters State 3,872 138 28.1

T10 Northeast State 3,366 120 28.1

11 Southwest 7,342 267 27.5

12 Roane 3,737 152 24.6

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Student to Administrative/Professional Employee Ratio

Statewide Average 45.9

For JSCC to be average 60.8

Adjustment required .87

Fall 2006

FTE Admin/Pro Student per Staff

1 Nashville State 4105 69 59.5

2 Motlow 2545 47 54.1

3 Roane 3737 71 52.6

4 Northeast State 3366 66 51.0

5 Volunteer State 4674 93 50.3

6 Pellissippi State 5147 103 50.0

7 Walters State 3872 78 49.6

8 JSCC 2795 60 46.6

9 Columbia State 2977 68 43.8

10 Dyersburg State 1710 41 41.7

11 Cleveland State 2032 51 39.8

12 Southwest 7342 188 39.1

13 Chattanooga State 5055 140 36.1

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Student to Full-Time Faculty Ratio

Statewide Average 27.7

For JSCC to be average 100.7

Adjustment required (15.2)

Fall 2006 FTE FT Faculty Student per Faculty

1 Northeast State 3366 107 31.5

2 Volunteer State 4674 152 30.8

3 Motlow 2545 85 29.9

4 Cleveland State 2032 71 28.6

5 Dyersburg State 1710 60 28.5

6 Columbia State 2977 105 28.4

7 Walters State 3872 137 28.3

8 Chattanooga State 5055 179 28.2

T9 Pellissippi State 5147 193 26.7

T9 Nashville State 4105 154 26.7

10 Southwest 7342 276 26.6

11 Roane 3737 144 26.0

12 JSCC 2795 116 24.1

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Student to Total Employees Ratio

Statewide Average 11.0

For JSCC to be average 251.9

Adjustment required (12.0)

Fall 2006 FTE All Employees Student per Employee

1 Volunteer State 4674 371 12.6

2 Motlow 2545 208 12.2

3 Nashville State 4105 342 12.0

4 Columbia State 2977 254 11.7

5 Pellissippi State 5147 444 11.6

6 Northeast State 3366 293 11.5

7 Dyersburg State 1710 155 11.0

8 Walters State 3872 353 11.0

9 Chattanooga State 5055 474 10.7

10 JSCC 2795 264 10.6

11 Cleveland State 2032 194 10.5

12 Roane 3737 367 10.2

13 Southwest 7342 731 10.0

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Staff Changes from Oct 05-06 to Oct 06-07

2005-06 2006-07

Classified 90 88 * (1)-Position Deleted (1)-Positions reclassed to ProTech

Adm/Pro Tech 61 60 (1)-Position reclassed to Faculty

* (1)-Position reclassed to Part Time 1 -Position reclassed from Classified

Faculty 119 116 *(4)-Temp position not renewed 1 -Position reclassed from Adm/Pro

Total Staff Changes (6)

*Deleted Full Time Positions

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In Summary

2006 Analysis

Total # of JSCC Employees 264

# Emp to be at TBR Avg 251.9

Adj req to be at TBR Avg (12.0)

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Budget Impact

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Staff Size Adjustment To Be @ TBR Avg

Clerical Admin/Pro FT Faculty

JSCC Avg Sal $ 24,802 47,536 42,838

Adj to be atTBR Avg staff size 2 1 (15)

Tot Sal Adj $ 49,604 47,536 (642,570)

Tot $ ReductionTo be @ TBR Avg Total Salaries $ 545,430Benefits @ 36% 196,354

Total Sal & Benefits $ 741,784

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Staff Salary Adjustment To Be @ TBR Avg

Clerical Admin/Pro FT FacultyTBR AvgSalary $ 26,396 51,852 44,438

JSCC-$ belowTBR Avg Sal (1,594) (4,315) (1,600)# of Emp forJSCC to be Avg 90 61 101

$ Required to be@ TBR Avg $ 143,460 263,215 161,600

Total $ Reqto be @ TBR Avg Sal $ 568,275Benefits @ 18% 102,289Total Sal & Ben $ 670,564

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Funds Avail Based on JSCC Avg Staff $ 741,784

Tot Amt Req to be at TBR Avg Sal 670,564

Balance $ 71,220

Funds Available Based on Avg Staffing

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Ranking by Percentage Total Salaries & Benefits as a percent of Budget

JSCC's Tot E&G $ 22,444,100.00

76.1% Avg 17,079,960.10

JSCC Tot Sal/Ben 17,545,900.00

Difference (465,939.90)

  Revised 2006-2007  

1 Chattanooga 79.3%

2 Volunteer 78.2%

3 Jackson 78.2%

4 Motlow 77.7%

5 Columbia 76.0%

6 Roane 75.8%

7 Dyersburg 75.6%

8 Cleveland 75.2%

9 Walters 75.1%

10 Northeast 75.0%

11 Pellissippi 74.8%

12 Southwest 74.6%

13 Nashville 73.8%

  TBR Average 76.1%

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Ranking by PercentageTotal Operating as a percent of Budget

JSCC's Tot E&G $ 22,444,100.00

23.9% Avg 5,364,139.90

Current Oper 4,898,200.00

Difference (465,939.90)

  Revised 2006-2007  

1 Nashville 26.2%

2 Southwest 25.4%

3 Pellissippi 25.2%

4 Northeast 25.0%

5 Walters 24.9%

6 Cleveland 24.8%

7 Dyersburg 24.4%

8 Roane 24.2%

9 Columbia 24.0%

10 Motlow 22.3%

11 Jackson 21.8%

12 Volunteer 21.8%

13 Chattanooga 20.7%

  TBR Average 23.9%

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Maintaining Current Employment Level

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FTE Trend

2223

2328

2416

2548

2514

2658

2713

2743

2702

2573

2795

1000

1250

1500

1750

2000

2250

2500

2750

3000

FY

FT

E

FTE

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Change in FTE from FY 2005-2006 to 2006-2007

2005-2006 2006-2007 Difference

FTE 2573 2795 = 222

% of Increase From FYE 2006 to FY 2006-2007 = 8.5%

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To Maintain Current Employment Level

2006 Data

FTE Enrollment-To be at TBR Avg for JSCC’ 06-07 2928

FTE Enrollment-Actual JSCC’06-07 2795

FTE Adj Req to be at TBR Avg 2006-2007 133

Required % Increase in FTE

To be at TBR Avg 4.7%

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To maintain current employment level & Bring to TBR Avg

Amount Required to bring salaries to TBR Avg:

Faculty $ 185,611.60

Administrative/Professional 258,921.00

Clerical/Support 140,299.28

Total amount of salaries required to be average 584,831.88

Additional benefits required (18%) 105,269.74

Total additional salaries and benefits required $ 690,101.62

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Implementation of Compensation Equity Plan

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Strategic Plan

Strategic Strategic Strategic Strategic Strategic Plan Plan Plan Plan Plan 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Strategic Goal (Min)80% 82.5% 85% 87.5% 90%

Actual (Min)80% 89% *94% *97.5% *100%

#Staff Affected Classified 33 38

Adm/Pro 26 29 Faculty 41 43 Tot Staff Affected 100 110

$ Paid Sal 199,714 202,041 *200,562 *200,562 *200,562Addt’l Ben @ (18%) 35,948 36,367 36,101 36,101 36,101

Total Sal/Ben $ 235,662 $ 238,408 $ 236,663 $ 236,663$ 236,663

*Projections - $ To be paid in salaries for FYE 2008 thru FYE 2010 do not reflect CPI, Rank Promotions, Years of Experience,Years of Service, nor Degree Attainment increases

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Fulfilling CEP Is Contingent Upon

TBR Restrictions

JSCC’s Ability To Pay

1) Appropriations

2) Enrollment-Tuition & Fees

3) Allocation of Resources

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In Summary

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JSCC’s Future NeedsMaintain Reserve @ 2-5%

Maintain Current:

Salaries/Benefits/Operations Budget(Annually)= $ 22,091,200

Prepare for Future Growth of:

Staff & Operations

Secure Funding for R & R(Annually)= $ 500,000

Secure Funding for CEP over next 3 Years = $ 709,989

Secure Funding for Campus Projects = $ 4,049,723

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Institutional Options

Staff AttritionAdj of FT Faculty/Adjunct Ratio

(Institution is currently gathering data)

Increase Enrollment

Maintain Staff & Enrollment Levels(Accept Current Salary & Operational Levels)

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Lacking Progress

Admin/ProTech continues to rank 13th in Salary Ranking

Classified Staff continues to rank 11th in Salary Ranking

Secure funding for several Unfunded Campus Projects

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JSCC’s Accomplishments

Staffing Attritions from 270 to 264

Ranks 3rd among 13 TBR two year institutions in commitment of $ to Salaries & Benefits

Faculty’s Salary Ranking improved from 11th to 10th

Faculty’s Student to Employee Ratio improved from 22 to 24

Classified & Admin/ProTech Student to Employee Ratio improved to 7th & 8th respectively

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JSCC’s Accomplishments Cont’d

Completed Pay-out of Phase II of CEP bringing all employees to at least 89% of Target (Ahead of Strategic Plan)

Completed 14% of Campus Projects

Maintained Balanced Budget

Enrollment Increased by 8.5%-Greatest increase of all 2 & 4 year schools in the TBR system

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Questions & Answers