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NAPAVALLEY COMMUNITY COLLEGE DISTRICTGENERAL FUND

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending September 30, 2010

A. INCOME

ADOPTED REVISED AMOUNTDESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT

FEDERAL INCOMEFederal Work Study Program 122,755 122,755 21,853 100,902 82.2%Talent Search 42,018 42,018 70,195 (28,177) (67.1%)Student Support Services 40,564 40,564 60,895 (20,331) (50.1%)Student Financial Aid 23,800 23,800 0 23,800 100.0%Upward Bound 72,478 72,478 87,179 (14,701) (20.3%)Veterans Education 1,000 1,000 1,000 100.0%VATEA - Title IIC 168,000 168,000 168,000 100.0%VATEA - Tech Prep Educ Prog 70,000 70,000 3,722 66,278 94.7%Workability III Program 321,644 321,644 321,644 100.0%Small Business Dev. Ctr. Act 72,000 72,000 72,000 100.0%Title III Project Management 0 0 0 0.0%TAN.F. Funding 12,214 12,214 12,214 100.0%Nursing Grant - WIA 465,177 465,177 465,177 100.0%ARRA Federal Funds 34,703 34,703 34,703 100.0%Other Federal Income 30,000 30,000 5,394 24,606 82.0%Total Federal Income 1,476,353 1,476,353 249,238 1,227,115 83.1%

STATE INCOMEState General Apportionments 9,251,829 9,251,829 0 9,251,829 100.0%Apprenticeship Apportionment 34,000 34,000 34,000 100.0%Basic Skills Growth Funds 90,000 90,000 90,000 100.0%Extended Opportunity Prog & Serv 204,506 204,506 (15,785) 220,291 107.7%Enrollment Fee Administration 15,000 15,000 15,000 100.0%Disabled Student Program & Serv 974,875 974,875 974,875 100.0%Coop Agencies Resources for Educ 33,579 33,579 (7,500) 41,079 122.3%Student Financial Aid Administration 148,969 148,969 46,288 102,681 68.9%Economic Development Programs 385,131 385,131 7,631 377,500 98.0%Nursing Economic Development 422,068 422,068 161,381 260,687 61.8%TAN.F. Funding 12,215 12,215 12,215 100.0%Matriculation Program - Credit 259,794 259,794 259,794 100.0%Matriculation Program - Non-Credit 49,174 49,174 49,174 100.0%CalWorks 136,048 136,048 136,048 100.0%Career Technical Funds 296,383 296,383 604,859 (308,476) (104.1%)CTE Equipment 0 0 0 0.0%Faculty & Staff Diversity Fund 11,435 11,435 11,435 0 0.0%Technology (TTIP) 0 0 0 0.0%Faculty/Staff Development 0 0 0 0.0%PT Faculty Compensation Funds 94,000 94,000 94,000 100.0%Instructl Equipment Fund-One Time 0 0 15,864 (15,864) 0.0%Instructl Equipment Fund-On-Going 9,146 9,146 9,146 0 0.0%MESA 58,160 58,160 58,160 100.0%Foster Parent Training Program 43,000 43,000 43,000 100.0%POST Contract Income 1,250,000 1,250,000 1,250,000 100.0%PT Faculty Office Hours 3,000 3,000 3,000 100.0%RN Capacity Bldg Grant 0 0 0 0.0%

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NAPA VALLEY COMMUNITY COLLEGE DISTRICTGENERAL FUND


DESCRIPTIONWell point Nursing GrantTax Relief SubventionsLottery IncomeEMT GrantOther State IncomeTotal State Income

LOCAL INCOMESecured RollUnsecured RollPrior Year TaxesEduc. Revenue Augmentation FundInterest On Property TaxesContributionsNursing GrantsContract ServicesSalesRentalsInterest IncomeCommunity Service FeesEnrollment FeesInstructional Material FeesNon-Resident Tuition & ChargesParking FeesOther Student Fees & ChargesOther Local IncomeTotal Local Income

OTHER FINANCING SOURCES

TOTAL INCOME

A. INCOME

ADOPTEDBUDGET

o132,500851,200

o613,808

15,379,820

21,125,000906,00013,975

(3,500,000)15,00047,290

o46,832

700100,000103,137649,000

2,000,00075,800

230,000240,000223,000210,800

22,486,534

1,223,300

40,566,007

REVISEDBUDGET

o132,500851,200

o613,808

15,379,820

21,125,000906,00013,975

(3,500,000)15,00047,290

o46,832

700100,000103,137649,000

2,000,00075,800

230,000240,000223,000210,800

22,486,534

1,223,300

40,566,007

AMOUNTRECEIVED

899

9,120843,338

13,555700,33123,902

76022,196

182,7837,408276

22,95060,491

573,238928,16046,73468,07035,31214,949

252,419

2,953,534

291,665

4,337,775

BALANCE PERCENTo 0.0%

131,601 99.3%851,200 100.0%

o 0.0%604,688 98.5%

14,536,482

21,111,445205,669(9,927)

(3,500,000)14,24025,094

(182,783)39,424

42477,05042,64675,762

1,071,84029,066

161,930204,688208,051(41,619)

19,533,000

931,635

36,228,232

94.5%

99.9%22.7%

(71.0%)100.0%94.9%53.1%0.0%

84.2%60.6%77.1%41.3%11.7%53.6%38.3%70.4%85.3%93.3%

(19.7%)86.9%

76.2%

89.3%


FINANCIAL REPORT OF INCOME AND iEXPENDITURESFor The Period Ending Septemb~r30,2010

!

B. EXPENDITURES

EXPENbEDENCUM- UNEMCUM-

ADOPTED REVISED BERED BEREDDESCRIPTION BUDGET BUDGET AMoulNT AMOUNT AMOUNT PERCENT

ACADEMIC SALARIESInstructors Sal - Reg Sched 6,214,307 6,214,307 1,072,P45 5,142,262 82.7%Nonlnstrl Sal - Reg Sched 3,428,231 3,428,231 771,~07 2,656,324 77.5%Instrl Sal - Oth NonReg Sched 4,393,995 4,393,995 806,~82 3,587,713 81.7%Nonlnstrl Sal - Oth NonReg Sch 282,642 282,642 135,p38 147,604 52.2%

I

Total Academic Salaries 14,319,175 14,319,175 2,785,~72 0 11,533,903 80.5%

CLASSIFIED SALARIESClassified Admin. Salaries 1,444,815 1,444,815 351,~72 1,093,343 75.7%Classified Salaries - Regular 5,238,504 5,238,504 1,314,~29 3,924,175 74.9%Classified Sal - Instrl Aides 810,980 810,980 160,~75 650,105 80.2%Classified Sal - All Others 1,594,357 1,594,357 293,p96 1,300,961 81.6%

I

Total Classified Salaries 9,088,656 9,088,656 2,120,072 0 6,968,584 76.7%,

EMPLOYEE BENEFITSState Teachers Retirement Sys 1,088,323 1,088,323 160,:373 927,950 85.3%Public Empl Retirement Syst 1,400,697 1,400,697 339,p18 1,061,679 75.8%Old Age, Surv, Disab & Hlth Ins 958,592 958,592 238,~69 720,123 75.1%Health And Welfare Benefits 3,403,349 3,403,349 804,:309 3,940 2,595,100 76.3%State Unemployment Insur 170,855 170,855 39,1157 131,698 77.1%Workers Compensation Insur 455,521 455,521 106,780 348,741 76.6%Other Employee Benefits 394,059 394,059 7,P67 386,992 98.2%

Total Employee Benefits 7,871,396 7,871,396 1,695,!173 3,940 6,172,283 78.4%

BOOKS AND SUPPLIESComputer Software 2,402 2,402 :577 1,825 76.0%Books 5,117 5,117 6,i112 2,714 (3,709) (72.5%)Instructional Supplies 318,628 318,628 74.p72 140,080 104,476 32.8%Other Supplies 780,041 780,041 126J399 177,179 475,963 61.0%

Total Books & Supplies 1,106,188 1,106,188 207,660 319,973 578,555 52.3%

OTHER OPERATING EXPENSES47,~78Guest Speakers, Lecturers, Instr 108,493 108,493 61,015 56.2%

Consultants/Program Advisors 21,953 21,953 14,1938 14,462 (7,447) (33.9%)Contract For Instructional Prog 366,746 366,746 118,~10 515,340 (267,404) (72.9%)Other Personal Services 397,461 397,461 194,p40 298,769 (95,948) (24.1%)Travel, Confer & Mileage Exp 197,141 197,141 59,607 800 136,734 69.4%

!



B. EXPENDITURES

ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED

DESCRIPTION BUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENTInstit'l Dues And Memberships 60,221 60,221 52,755 3,050 4,416 7.3%Insurance 428,125 428,125 56,125 372,000 86.9%Utilities & Housekeeping Serv 1,088,991 1,088,991 103,738 711,059 274,194 25.2%Rents, Leases And Repairs 947,403 947,403 238,280 253,961 455,162 48.0%Legal, Election And Audit Exp 212,148 212,148 32,724 90,979 88,445 41.7%Other Services And Expenses 502,040 502,040 88,500 133,624 279,916 55.8%Total Other Operating Expenses 4,330,722 4,330,722 1,007,595 2,022,044 1,301,083 30.0%

CAPITAL OUTLAYSBuilding Improve/Other Costs 0 0 0 0.0%Library Books 31,293 31,293 2,972 4,424 23,897 76.4%Equipment - New & Replace't 393,304 393,304 37,235 11,616 344,453 87.6%Total Capital Outlays 424,597 424,597 40,207 16,040 368,350 86.8%

OTHER OUTGOInterfund Transfers 1,169,800 1,169,800 291,665 878,135 75.1%Student Financial Aid 30,000 30,000 42,618 (12,618) 0.0%Prior Year Encumbrances 0 0 0 0.0%Unallocated Funds 2,786,469 2,786,469 2,786,469 0.0%Student Reimbursements 0 0 0 0.0%

Total Other Outgo 3,986,269 3,986,269 291,665 42,618 3,651,986 91.6%

TOTAL EXPENDITURES 41,127,003 41,127,003 8,147,644 2,404,615 30,574,744 74.3%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCHILD DEVELOPMENT FUND


A. INCOME

ADOPTED REVISED AMOUNTDESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT

FEDERAL INCOMEFederal Work Study Program 20,000 20,000 2,058 17,942 89.7%Child Care Food Reimbursement 50,000 50,000 50,000 100.0%Child Care Instructional Materials 1,374 1,374 1,374 100.0%Total Federal Income 71,374 71,374 2,058 69,316 97.1%

STATE INCOMEChild Care Tax Bailout 66,300 66,300 66,300 100.0%InfantfToddler Resource a a a 0.0%Child Care Pre-School Grant 342,255 342,255 1,025 341,230 99.7%Child Care Block Grant 429,267 429,267 429,267 100.0%Child Care Food Reimbursement 3,200 3,200 3,200 100.0%Other State Revenue a a a 0.0%Total State Income 841,022 841,022 1,025 839,997 99.9%

LOCAL INCOMEInterest Income 1,200 1,200 148 1,052 87.7%Parent Fees 54,000 54,000 11,809 42,191 78.1%Other Local Income 250 250 325 {75} {30.0%}Total Local Income 55,450 55,450 12,282 43,168 77.9%

OTHER FINANCING SOURCESTransfer from General Fund a a a 0.0%Transfer from Bookstore 52,800 52,800 52,800 100.0%Total Other Financing 52,800 52,800 a 52,800 100.0%

TOTAL INCOME 1,020,646 1,020,646 15,365 1,005,281 98.5%

NA-FA VALLEY COMMUNITY COLLEGt;/DISTRICTCHILD DEVELOPMENT FUND

FINANCIAL REPORT OF INCOMI; AND EXPENDITURESFor The Period Ending September 30, 2010

B. EXPENDITURES

ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED

DESCRIPTION BUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENT

ACADEMIC SALARIESAdmin/Instructional Salaries 50,000 50,000 5,832 44,168 88.3%

CLASSIFIED SALARIESClerical & Office Sal - Reg 463,829 463,829 89,407 374,422 80.7%Student Help - Nonlnstr 10,200 10,200 340 9,860 96.7%Federal Work Study - Nonlnstr 20,000 20,000 2,058 17,942 89.7%Oth Classified Sal- PT Nonlnstr 156,650 156,650 35,283 121,367 77.5%Total Classified Salaries 650,679 650,679 127,088 0 523,591 80.5%

EMPLOYEE BENEFITSState Teachers Retirement Sys 4,125 4,125 481 3,644 88.3%Public Empl Retirement System 79,075 79,075 17,152 61,923 78.3%Old Age, Surv, Disab & Hlth Ins 42,223 42,223 8,978 33,245 78.7%Health And Welfare Benefits 93,350 93,350 22,642 70,708 75.7%State Unemployment Insurance 5,134 5,134 991 4,143 80.7%Workers Compensation Insur 13,982 13,982 2,741 11,241 80.4%Other Employee Benefits 5,117 5,117 672 4,445 86.9%Total Employee Benefits 243,006 243,006 53,657 0 189,349 77.9%

BOOKS AND SUPPLIESInstructional Supplies 1,374 1,374 735 50 589 42.9%Other Supplies 25,900 25,900 6,494 12,244 7,162 27.7%Total Books & Supplies 27,274 27,274 7,229 12,294 7,751 28.4%

OTHER OPERATING EXPENSESTravel, Confer & Mileage Exp 350 350 350 100.0%Utilities & Housekeeping Serv 1,900 1,900 1,900 100.0%Repair & Maintenance 2,200 2,200 421 1,650 129 5.9%Other Services & Expenses 3,100 3,100 1,315 1,785 57.6%Total Other Operating Exp. 7,550 7,550 1,736 1,650 4,164 55.2%

CAPITAL OUTLAYBuildings-Improvements/Renov 0 0 0 0.0%New Equip, Instr, Non-Cap 1,000 1,000 1,395 {395} {39.5%}Total Capital Outlay 1,000 1,000 0 1,395 (395) {39.5%)

OTHER OUTGOTransfer to General Fund 20,500 20,500 20,500 100.0%

Total Other Outgo 20,500 20,500 0 0 20,500 100.0%

TOTAL EXPENDITURES 1,000,009 1,000,009 195,542 15,339 789,128 78.9%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCAPITAL OUTLAY PROJECTS FUND

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending September 30,2010

A. INCOME

RECEIVEDI ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


STATE INCOMEScheduled Maintenance 100,000 100,000 100,000 100.0%Other State Funds 0 0 0 0.0%Total State Income 100,000 100,000 0 0 100,000 100.0%

LOCAL INCOMEInterest Income 2,000 2,000 131 1,869 93.5%Other Local Income 0 0 26,420 {26,420} 0.0%Total Local Income 2,000 2,000 26,551 0 {24,551) -1227.6%

TOTAL INCOME 102,000 102,000 26,551 0 75,449 74.0%

B. EXPENDITURES

SALARIES and BENEFITSSalaries (Academic/Class/FT /PT) 0 0 0 0.0%Employee Benefits 0 0 0 0.0%Total Books and Supplies 0 0 0 0 0 0.0%

BOOKS and SUPPLIESOther Supplies 0 0 0 0.0%Total Books and Supplies 0 0 0 0 0 0.0%

OTHER OPERATING EXPENSESOther Operating Expenses 0 0 0 0.0%Total Other Operating Expense 0 0 0 0 0 0.0%

CAPITAL OUTLAYBuildings - Architects 0 0 0 0.0%Buildings - Construction 0 0 0 0.0%Buildings - Improve/Renovation 100,000 100,000 100,000 100.0%Buildings - Other Costs 0 0 0 0.0%Equipment, Instructional 0 0 0 0.0%Equipment, Non-Instructional 0 0 0 0.0%Total Capital Outlay 100,000 100,000 0 0 100,000 100.0%

TOTAL EXPENDITURES 100,000 100,000 0 0 100,000 100.0%

DESCRIPTION

NAPA VALLEY COMMUNITY COLLEGE DISTRICTPOST RETIREMENT BENEFITS FUND


A. INCOME

ADOPTEDBUDGET

REVISEDBUDGET

RECEIVEDIEXPENDEDAMOUNT

LOCAL INCOMEInterest IncomeOther Local RevenueTotal Local Income

OTHER FINANCING SOURCES

TOTAL INCOME

OTHER OUTGOInterfund TransfersTotal Other Outgo

TOTAL EXPENDITURES

45,000 45,000 7,2040 0

45,000 45,000 7,204

1,169,800 1,169,800 291,665

1,214,800 1,214,800 298,869

B. EXPENDITURES

1,169,8001,169,800

1,169,8001,169,800

291,665291,665

1,169,800 1,169,800 291,665

ENCUM-BERED

AMOUNT

37,796 84.0%0 0.0%

37,796 84.0%

878,135 75.1%

915,931 75.4%

UNEMCUM-BERED

AMOUNT

o

o

o878,135878,135

o 878,135

PERCENT

75.1%75.1%

75.1%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTBONDPROJECTSFUND-SE~ES"C"


A. INCOME



LOCAL INCOMEInterest Income 100,000 100,000 33,738 66,262 66.3%Other Local Income 0 0 0 0.0%Total Local Income 100,000 100,000 33,738 0 66,262 66.3%

OTHER FINANCING SOURCESale of Bonds 0.0%Total Other Financing 0 0 0 0 0 0.0%

TOTAL INCOME 100,000 100,000 33,738 0 66,262 66.3%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTBOND PROJECTS FUND - SERIES "C"


B. EXPENDITURES



SALARIESClassified Salaries (FT, PT) 263,253 263,253 121,790 141,463 53.7%Total Salaries 263,253 263,253 121,790 0 141,463 53.7%

EMPLOYEE BENEFITSEmployee Benefits 84,247 84,247 33,083 51,164 60.7%Total Employee Benefits 84,247 84,247 33,083 0 51,164 60.7%

BOOKS AND SUPPLIESOther Supplies 50,000 50,000 25,601 2,468 21,931 43.9%Total Books and Supplies 50,000 50,000 25,601 2,468 21,931 43.9%

OTHER OPERATING EXPENSESPersonal Services 155,730 155,730 6,250 11,770 137,710 88.4%ConferenceslTravel 0 0 0 0.0%Legal/Advertising 0 0 0 0.0%Other Miscellaneous Expense 146,770 146,770 9,343 4,347 133,080 90.7%Total Other Operating Expense 302,500 302,500 15,593 16,117 270,790 89.5%

CAPITAL OUTLAYSite/Improvements 2,154,946 2,154,946 122,647 2,032,299 94.3%Buildings - Architects 844,640 844,640 141,971 44,843 657,826 77.9%Buildings - Construction 5,096,830 5,096,830 846,369 4,250,461 83.4%Buildings - Other Costs 3,367,534 3,367,534 1,221,287 49,038 2,097,209 62.3%Equip-New, NonCap/Cap 706,860 706,860 634,283 136,233 {63,656} {9.0%}Total Capital Outlay 12,170,810 12,170,810 2,843,910 352,761 8,974,139 73.7%

OTHER OUTGOPrior Year Encumbrances 100,000 100,000 100,000 100.0%Total Other Outgo 100,000 100,000 0 0 100,000 100.0%

TOTAL EXPENDITURES 12,970,810 12,970,810 3,039,977 371,346 9,559,487 73.7%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "A"


A. INCOME



STATE INCOMETax Relief Subventions 15,000 15,000 15,000 100.0%Total State Income 15,000 15,000 0 0 15,000 100.0%

LOCAL INCOMEProperty Taxes 2,385,000 2,385,000 2,023 2,382,977 99.9%Interest Income 48,000 48,000 10,489 37,511 78.1%Total Local Income 2,433,000 2,433,000 12,512 0 2,420,488 99.5%

TOTAL INCOME 2,448,000 2,448,000 12,512 0 2,435,488 99.5%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc ChargesTotal Other Outgo

2,377,5812,377,581

2,377,5812,377,581

2,088,7912,088,791 o

288,790288,790

12.1%12.1%

TOTAL EXPENDITURES 2,377,581 2,377,581 2,088,791 o 288,790 12.1%

~",t ,.'*'4 l'~,.,~,,~ .

:0NAPA VALLEY COMMUNITY COLLEGE DISTRICT

NVC DEBT SERVICE FUND - SERIES "B"FINANCIAL REPORT OF INCOME AND EXPENDITURES

DESCRIPTION

For The Period Ending September 30, 2010

A. INCOME

RECEIVEDI ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BEREDBUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENT

30,200 30,200 0 30,200 100.0%30,200 30,200 0 0 30,200 100.0%

4,569,800 4,569,800 238,117 4,331,683 94.8%20,000 20,000 4,602 15,398 77.0%

4,589,800 4,589,800 242,719 0 4,347,081 94.7%

4,620,000 4,620,000 242,719 0 4,377,281 94.7%

.' STATE INCOME, Tax Relief Subventions

Total State Income

LOCAL INCOMEProperty TaxesInterest IncomeTotal Local Income

TOTAL INCOME

B. EXPENDITURES


4,546,0564,546,056

4,546,0564,546,056

3,645,2563,645,256 o

900,800900,800

19.8%19.8%

TOTAL EXPENDITURES 4,546,056 4,546,056 3,645,256 o 900,800 19.8%

~. .."

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "c"


A. INCOME



STATE INCOMETax Relief Subventions 0 0 0 0.0%Total State Income 0 0 0 0 0 0.0%

LOCAL INCOMEProperty Taxes 0 0 0 0.0%Interest Income 50 50 10 40 ' 80.0%Total Local Income 50 50 10 0 40 80.0%

TOTAL INCOME 50 50 10 0 40 80.0%

B. EXPENDITURES


o o oo

o 0.0%o o o o 0.0%

TOTAL EXPENDITURES o o o o o 0.0%