Alamo Community College District
San Antonio, Texas
ANNUAL
BUDGET
Fiscal Year 2017-18
Northeast Lakeview College | Northwest Vista College | Palo Alto College | San Antonio College | St. Philip’s College
Dare to Dream. Prepare to Lead.
FISCAL YEAR 2017-18 ANNUAL BUDGET
ALAMO COMMUNITY COLLEGE DISTRICT
FY 2017-2018 Annual Budget
BOARD OF TRUSTEES
Joe Alderete Jr., District 1
Denver McClendon, Assistant Secretary, District 2
Anna Uriegas Bustamante, District 3
Marcelo Casillas, Vice-Chair, District 4
Roberto Zárate, District 5
Dr. Gene Sprague, Secretary, District 6
Dr. Yvonne Katz, Chair, District 7
Clint Kingsbery, District 8
Vacant, District 9
Alicia Moreno, Student Trustee
Bruce H. Leslie, Ph.D., Chancellor
Diane E. Snyder, CPA, Ph.D., Vice Chancellor for Finance and Administration
Pamela K. Ansboury, CPA, M.Ed., Associate Vice Chancellor for Finance and Fiscal Services
Shayne A. West, Chief Budget Officer
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Alamo Colleges District was awarded its seventh Distinguished Budget Presentation Award
from the Government Finance Officers Association of the United States and Canada
(GFOA) for its FY 2016-2017 Operating Budget. This award is a prestigious national
award recognizing conformance with the highest standards for preparation of state and
local government budgets. The budget document must meet program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year.
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Table of Contents
INTRODUCTION ................................................................................................................... 6
Message from the Chancellor .............................................................................................................. 7
Organizational Description (Who We Are) .................................................................................... 9
Performance Evaluation ..................................................................................................................... 12
Strategic Plan ...................................................................................................................................... 13
Strategic Objectives and Goals ....................................................................................................... 15
Workforce Profile ............................................................................................................................... 17
Key Performance Indicators .............................................................................................................. 20
Long-Range Forecast .......................................................................................................................... 28
Budget Process and Budget Calendar ............................................................................................ 32
FY18 CURRENT YEAR REVENUE & EXPENSES ................................................................... 34
REVENUE AND FUNCTIONAL EXPENDITURE ALIGNMENT ......................................................... 35
FY 2017-2018 Revenue Summary .................................................................................................. 36
Tuition and Fees ................................................................................................................................... 38
Ad Valorem Taxes .............................................................................................................................. 39
State Appropriations .......................................................................................................................... 40
Non-formula Revenue ......................................................................................................................... 43
Expense Budget ................................................................................................................................... 44
Funding Model ..................................................................................................................................... 44
Salaries, Wages and Benefits .......................................................................................................... 58
Operating Expenses (Non-labor)..................................................................................................... 60
Staffing Summary ............................................................................................................................... 61
District Support Operations - Staffing ............................................................................................ 64
Capital Allocations .............................................................................................................................. 65
TAX REVENUE & DEBT SERVICE ........................................................................................ 66
Assessed Value and Tax Levy of Taxable Property ................................................................... 67
Growth in Taxable Valuation ........................................................................................................... 67
Tax Rate ............................................................................................................................................... 70
Debt Supported by the Debt Tax Revenue ................................................................................... 71
STUDENT DATA ................................................................................................................. 74
Contact Hours ....................................................................................................................................... 75
Headcount vs. Enrollment ................................................................................................................... 79
Unduplicated Headcount Enrollment ............................................................................................... 80
APPENDIX ......................................................................................................................... 81
Department Budget Allocations by College by Functional Categories .................................... 82
All Funds Financial Structure............................................................................................................ 108
Historical Fund Balance .................................................................................................................... 109
Ten Year Trend of Revenue Sources ............................................................................................. 110
Financial Policies and Procedures .................................................................................................. 111
Functional Category Descriptions ................................................................................................... 120
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Tuition and Fee History .................................................................................................................... 123
FY18 Budget-Related Board Minute Orders/Approved Minutes ........................................... 124
Collaborative Agreement ................................................................................................................ 141
Glossary .............................................................................................................................................. 149
Campus Locations .............................................................................................................................. 155
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INTRODUCTION
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Message from the Chancellor
December 1, 2017
Members of the Board of Trustees and Residents of the Alamo Colleges District service area:
It is my pleasure to present the Alamo Colleges District FY 2017-2018 Annual Budget. This budget is the ninth
consecutive annual budget with a focus on strategies that improve student success and efficiencies to guarantee
long-term financial strength. The direction has been and is to balance the budget without employee layoffs,
furloughs, or salary cuts. We have saved $50+ million over the last nine years, while protecting our employees’
jobs, and maintaining quality education for the students we serve.
The Alamo Colleges District continue to be a fluid organization, willing and able to re-direct resources and align
our processes with our key areas of focus: (1) Enrollment growth and aligning funding to instruction, academic
support and student services, (2) Supporting our key strategic objectives, (3) Maintaining a safe and secure
education and work environment, and (4) Taking care of our employees.
The Alamo Colleges District has conducted an inclusive strategic planning process coordinated by the Strategic
Planning and Performance Excellence department that has culminated in the development of a set of priorities
for sustained national excellence with a vision to be the best in the nation in Student Success and Performance
Excellence. These six strategic objectives are:
1. Quality
a. Accreditation, signifying that Alamo Colleges has a purpose appropriate to higher education
and has resources, programs, and services sufficient to accomplish and sustain that purpose.
b. Credits earned will be recognized by other higher education institutions and students are
eligible for Title IV funds (student financial aid)
2. AlamoADVISE
a. A case management model based on intentional and continuous advising interventions and tools
that guide each student on his/her academic and career pathway
b. Provides a systematic and integrated series of ongoing conversations among students, faculty,
and staff to establish a pathway to educational, career, and life goals
c. Benefits include individual support and encouragement, along with continual feedback, through
advisors and faculty mentors
3. AlamoENROLL
a. Provides efficient access and enrollment processes from application to registration to ensure
each student is admitted and enrolled successfully and fully ready for the first day of classes
b. Creates an easier process for application, admission, registration and payment experience,
which reduces student drops for non-payment
4. AlamoINSTITUTES
a. Career pathways with clusters of related academic programs (program requirements and
sequences) that incorporate academic support and co-curricular learning
b. Clearly-defined, manageable choices with guided exploration, providing a clear roadmap to
student end goals with sequenced and connected courses
c. Creates and provides a clear pathway from high school through Alamo Colleges through
transfer to career
d. Reduces the loss of transfer credits to degree, creating a cost savings to students and tax payers
5. Completion (4DX)
a. Increase in certificates and degrees using the Covey ‘Four Disciplines of Execution’ model which
focuses all units and departments on engagement toward completion goal
b. Increase student completions through the discipline of focusing on a ”wildly important goal”
c. Increases the number of students who stay until completion
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6. Dual Credit
a. Students earn college credit and high school credit simultaneously through dual credit in high
schools, the Alamo Academies and Early College High Schools
b. Creates a college-going culture across the service area by providing access to high school
students to earn college credits while in high school
c. Alamo Colleges District offers this at no cost to high school students and parents
The Alamo Colleges District is focused on providing services to students to help the state meet the goals set forth
in the ‘60x30TX’ higher education strategic plan. The goal of this state-wide initiative is for 60 percent of
“Generation Texas” to have a postsecondary credential or degree by 2030.
In closing, we recognize there are many paths to student success; some students want to earn a degree or
certificate and then get a job. For others, success is defined as transferring to and graduating from a four-
year college. For some, success is acquiring a set of skills needed in the workforce to get a job, to get ahead
in their current job, or perhaps even change careers. Regardless of the path, Alamo Colleges wants to reshape
its students’ futures by allowing them the means to meet their educational objectives. The FY 2017-2018 budget
is designed to support the student success initiatives described above and provide the needed resources for our
faculty and staff to provide skilled instruction and “high-touch” interactions with students to ensure retention and
achievement of their educational goals.
Many thanks to the Alamo Colleges District family for their continued dedication and contributions in helping our
students achieve their educational goals.
Sincerely,
Bruce H. Leslie, Ph.D.
Chancellor
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Organizational Description (Who We Are)
People recognize the Alamo by its distinctive architectural shape. But it is best remembered for the way it
reshaped historyas a mission, as a battle site, as a symbol of freedom. As its namesake, the Alamo Community
College District (Alamo Colleges District or ACD) has had its own inspirational impact on society. From our origin
as a community college district in 1945 through decades of change and expansion, we have fought to make
higher education accessible and affordable for all. Today, five colleges fulfill this promise with a vast array of
courses and 2-year degrees. Our credits transfer to four-year universities for those pursuing advanced degrees,
and our workforce development and continuing education programs help individuals build new careers and
meet the needs of business. In short, we empower people and reshape futures.
ACD serves the Bexar County community through its programs and services that help students succeed in
acquiring the knowledge and skills needed in today's world. Students are taught by highly qualified faculty
with Master's and Doctorate degrees dedicated to creating a learning centered environment. Student services
include advising, computer labs, tutoring, financial services, services for the disabled, developmental instruction,
veteran's services, and job placement.
ACD consists of five colleges strategically located throughout its service area. It is a two-year, comprehensive
public community college that provides programs toward an Associate of Arts, an Associate of Science and an
Associate of Applied Science. These degrees transfer to four-year colleges and universities. In addition, the
ACD offers certificates of completion in a variety of technical and occupational fields.
The ACD, a Hispanic Serving System which includes the nation’s only college that is both a Historically Black
College and a Hispanic-Serving Institution, is the nation’s third largest producer of Hispanic nurses, and is one
of Texas’ largest provider of online post-secondary education. A vibrant international program brings Central
American and other teachers to San Antonio for advanced education while affording students and faculty the
opportunity to travel to all regions of the world.
The five colleges that comprise ACD include: St. Philip's College (SPC), founded in 1898; San Antonio College
(SAC), founded in 1925; Palo Alto College (PAC), founded in 1983 ; Northwest Vista College (NVC), founded
in 1995; and Northeast Lakeview College (NLC), founded in 2007. All of the colleges are within San Antonio
city limits except Northeast Lakeview, which is within the town limits of Universal City, just to the northeast of
San Antonio. District Support Operations (DSO), located in downtown San Antonio, provides administrative
services and support to the five colleges under Collaborative Agreements. Each College operates with significant
autonomy in accordance with ACD’s unique Participatory Leadership model of collaborative leadership between
the Colleges and DSO. Based on that autonomy, each College is accredited independently by the Southern
Association of Colleges and Schools Commission on Colleges (SACSCOC) to award associate degrees and
certificates.
ACD is the tenth largest community college system in the United States and the
third
1
largest in Texas. Our service area includes all of Bandera, Bexar, Comal,
Kendall, Kerr and Wilson Counties, and most of Atascosa and Guadalupe
Counties. Community colleges are chartered to serve the communities in which
they are located as a higher education alternative to four-year university
systems. They serve as stepping stones for students to accomplish their
educational goals, which typically include transfer to one of those universities
or the acquisition of skills needed to secure employment. San Antonio is the
seventh-largest city in the nation with an estimated 1.5 million people, of which
63.2% are Hispanic. Of all students enrolled in post-secondary education in the
1
Source: Texas Higher Education Coordinating Board
Compiled by TACC -10/29/17
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city, approximately 22.9% are enrolled in one of our Colleges. A recent $450 million capital improvement
program will allow us to create some of the best facilities for teaching and learning in the country.
Our Colleges are open-door institutions whose students come to college with various goals and at various
levels of preparedness. Consequently, we serve students and the community with transfer courses, academic
and technical degrees, and workforce development and continuing education options, offering more than 325
degree and certificate programs. Our educational program and service offerings are designed to meet the
educational goals and service needs of our students. We deliver these services through semester, flex, weekend,
and evening courses.
Off-Campus Sites
The Alamo Colleges District also maintains several off-campus sites in an effort to better serve the residents of
Bexar County and those located within the surrounding service area.
St. Philip's College Southwest Campus
Workforce Center of Excellence
St. Philip's College Military Base Locations
Palo Alto College Off-Campus Locations
Northwest Vista College Southwest
Research Institute Center
Central Texas Technology Center, New
Braunfels, TX
Alamo Colleges Community Education
Centers
Westside Workforce Education and
Training Center
Greater Kerrville - Alamo Colleges Center
First Responders Academy(FRA), Von
Ormy, TX
Alamo University Center
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Organizational Structure/Organizational Governance
Alamo Community College District
Board of Trustees
Chancellor
Board Liaison
District
Director of
Internal Audit
Deputy to the
Chancellor
General
Counsel
Executive
Director of
Inst’l
Advancement
District Ethics
& Compliance
Officer
San Antonio
College
President
Northwest Vista
College
President
Vice Chancellor
for Planning &
Info. Systems
Vice Chancellor
for Finance &
Administration
Northeast
Lakeview
College
President
Vice Chancellor
for
Student Success
Vice Chancellor
for Academic
Success
St. Philip’s
College
President
Palo Alto
College
President
Vice Chancellor
for Economic
& Workforce
Development
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The Chancellor is the Chief Executive Officer (CEO) and reports to a 10-member Board of Trustees (Board); the
members represent nine different districts in the San Antonio area and are elected by community members to
serve for a term of six years. The 10th member is student selected by the Board from the student associations
of the five Colleges who serves a term of one year. ACD is the only community college in Texas with a student
trustee. The Board acts as a Committee of the Whole and is comprised of five committees: Student Success;
Building, Grounds, and Sites Selection; Policy and Long Range Planning; Audit, Budget and Finance; and Legal
Affairs. Committees provide oversight of operations in their areas of responsibility and issue guidance and
direction in the form of Board Policies.
By state statute, the Board is the governing body that sets policy, appoints the Chancellor, levies property taxes,
and approves the budget. The Board is the final authority on all matters of governance for the organization.
College Presidents report to the Chancellor, serve as CEOs of their college; and sit on the Presidents and Vice
Chancellors (PVC) team, the senior decision-making body within the organization.
Performance Evaluation
The Chancellor’s performance goals are set annually by the Board in its annual "Charges to the Chancellor",
which currently address AlamoEngage, AlamoWay, Project Management, General Obligation Bond, Workforce
Needs of the City/County and Service Area, District Support Building, Achieving Higher Graduation and
Completion Rates, Alamo Colleges On-Line (ACOL), System of Metrics, AlamoInstitutes, Open Educational
Resources, Emergency Responsiveness Strategy (ERS), SACSCOC Accreditation, and the Communication Plan.
The Charges are aligned with the Alamo Way priorities, the Strategic Plan and Measures of Success, all of
which are documented on the ACD Strategy Map. At the end of the performance year, the Board evaluates the
Chancellor’s performance relative to the Charges and determines compensation based on performance results.
The Charges are loaded into the AlamoTALENT Performance Management Module as SMART Goals so all
employees have line of sight to the Chancellor’s Goals and their alignment to the Strategic Plan. In addition,
the Chancellor assigns some of the Charges to the College Presidents (CPs) and Vice Chancellors (VCs) which
are also visible to all employees so that each can align their own SMART Goals to those of their leaders and
plan requirements. The Charges are reinforced in the annual contracts issued to Administrators and progress
toward achievement of the goals is recorded by the Chancellor, CPs, VCs, Administrators and each employee
throughout the year so that organizational progress can be monitored and actions directed when needed. At
the end of the year individual and organizational progress toward goal achievement is assessed. During
strategic planning and budget development CPs, VCs, and their teams develop Unit-specific plans and goals
aligned to the Charges for the upcoming fiscal year. These goals and a report on the status of prior year goals
is presented to the Board as an integral part of the budget planning process.
The Board established Policy B.3.2 in 2011 requiring a self-evaluation and now conducts self-evaluations every
odd-numbered year. Results are used to improve Board processes through identification of opportunities for
improvement and subsequent implementation of improvement actions. For example, as a result of an identified
theme about new members not getting up to speed fast enough, the Board developed a mentoring program
that expedites a new member’s orientation to their responsibilities and status of the organization.
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Strategic Plan
Our mantra “Students First reflects our commitment to our key customer and the community we serve. Operating
on the belief that education is the central element in improving lives, we are wholly focused on our students and
providing the opportunity for and producing success for each and every one. This belief is reflected in our
Guiding Principles - the Mission, Vision, and Value (MVV) statements - as well as our Core Competencies that
support them. Based on the autonomy that our Colleges possess, they are authorized to tailor their Mission and
Vision statements so as to integrate their own specific objectives while maintaining alignment with ACD. The
MVV help define our culture and encompass the width and breadth of ACD commitment, passion and obligation.
Our Mission statement captures the essence of our passion, beliefs, and driving forces; our shared Values guide
our student- focused and collaborative nature which strives to take into account cultural differences as well as
contemporary academic needs; our Vision expresses the essence of what we strive to become. We ensure that
our defined core competencies relate to our mission through the Strategic Planning Process (SPP), during which
the MVV guide development of specific Strategic Objectives (SOs) and Goals, and the Core Competencies
required to attain them.
Strategic Objective I: Student Success
Provide academic and student support and align labor market-based pathways with a focus on
Achieving the Dream to achieve student completion.
• Strategic Objective II: Principle-Centered Leadership
Provide opportunities for Alamo Colleges students and employees to develop as principle-centered
leaders.
• Strategic Objective III: Performance Excellence
Continuously improve our employee, financial, technological, physical and other capacities with focus
on effectiveness, efficiency, and agility.
Mission
Empowering our diverse communities for success.
Vision
The Alamo Colleges will be the best in the nation in Student Success and Performance Excellence.
Values
The members of Alamo Colleges are committed to building individual and collective character
through the following set of shared values in order to fulfill our mission and vision:
Students First
Respect for All
Community-engaged
Collaboration
Can Do Spirit
Data-informed
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Core Competencies
1. Each Student First
2. Preparing Leaders
3. Early Access to Higher Education
4. Innovation
5. Relationship Building
In 2011, the Board approved implementation of a new, groundbreaking leadership philosophy to create a
stronger focus on students and student performance, and to accelerate us in our quest to achieve performance
excellence. That philosophy, Alamo Way: Always Inspire, Always Improve, which is based on the forms the basis
for our leadership approach throughout ACD. ACD uses the Baldrige Criteria for Performance Excellence as an
organizational self-assessment and self-improvement framework to increase efficiency, operate effectively, and
be accountable to all stakeholders, and the educational and performance philosophy is based on the Baldrige
Criteria.
The Alamo Way is the Board of
Trustees established policy (B.9.1)
that defines the top three priorities
of the Alamo Colleges: Student
Success, Principle-Centered
Leadership, and Performance
Excellence. These priorities are also
the three strategic objectives of the
Alamo Colleges strategic plan:
Student Success is the focus of
everything we do and involves
nurturing students into and through college to a degree or certificate, enabling students to transfer to another
institution of higher education or obtaining employment, and helping students achieve their goals.
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Performance Excellence is the basis for our belief in an integrated approach to organizational performance
management that results in: delivery of ever-improving value to students and other stakeholders: contributing to
organizational sustainability; improvement of our overall effectiveness and capabilities; and organizational
and personal learning. We believe in being informed by data before making decisions, and we believe that
everything can be improved.
Principle-Centered Leadership forms the belief that every student and employee can lead in a proactive way
to contribute to achievement of our goals. It is a long-term, inside-out approach to developing people and
organizations that allows every single person to focus on character development, personal effectiveness, and
an emphasis on individual contribution to team goals and organizational results. We see a leader in every seat
and provide opportunities for students and employees to develop as principle-centered leaders which is the
cornerstone of our strategic plan, leadership and performance improvement systems and central to everything
we do.
Strategic Objectives and Goals
Strategic Objective I: Student Success - Provide academic and student support and align labor market-based
pathways with a focus on Achieving the Dream to achieve student completion.
Goal A. Leverage and strengthen engagement with P-12 partners to improve the college-readiness and
transition of students from high school to college and to work/careers.
Goal B. Increase overall student performance by closing performance gaps between ethnic/racial, gender
and socioeconomic groups.
Goal C. Deploy and improve the MyMAP student experience to integrate advising, support and academic
progress.
Goal D. Provide an aligned, comprehensive approach to accelerate the completion of required AlamoPREP
and AlamoREADY to accelerate students’ progress toward their academic and career goals.
Goal E. Define, align, assess, and improve student learning outcomes/competencies for all academic and
workforce programs.
Goal F. Organize and deploy the AlamoINSTITUTES to align our instructional system to labor market
demand and career pathways.
Goal G. Increase performance (retention, graduation, transfer, and job placement) of all students to exceed
the state and national average levels.
Strategic Objective II: Leadership - Provide opportunities for Alamo Colleges District students and
employees to develop as principle-centered leaders.
Goal A. Incorporate personal and social responsibility, global citizenship, critical thinking, and life-long
learning as the framework of principle-centered leadership into the culture and curriculum of the Alamo
Colleges.
Goal B. Promote data-informed innovation, intelligent risk taking, and entrepreneurship with a focus on
action, value, and the future.
Goal C. Build and foster a system that allows us to model two-way internal communication with students and
employees to improve collaboration, teamwork, and build trust to promote leadership.
Strategic Objective III: Performance Excellence - Continuously improve our employee, financial,
technological, physical and other capacities with focus on effectiveness, efficiency, and agility.
Goal A. Deploy to scale performance excellence (Baldrige) approaches to ensure organizational
sustainability through use of data, continuous improvement, and efficient and effective work systems.
Goal B. Build talent and engage employees with a focus on collaboration, application of knowledge and
skills, and high performance teams.
Goal C. Ensure sound financial management with emphasis on cost containment.
Goal D. Innovate and maximize technology to support student and employee success.
Goal E. Develop environmental sustainability initiatives and processes.
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Goal F. Improve partnerships and alliances by two-way communication with external communities.
The ACD commitment to excellence is further evidenced by our focus on the Baldrige Criteria; participation in
the nationwide Aspen Institute, whose focus is on higher education sustainability and equity; participation in the
Achieving the Dream (AtD) initiative, whose emphasis is to increase the success of community college students,
particularly low-income and students of color; and the Continuous Quality Improvement Network (CQIN), whose
goal is to help colleges attain performance excellence through focused learning of best practices from the
business world and translating them to a higher education environment.
The Alamo Way has produced a strong focus on improvement and innovation through development and
integration of our Strategic Planning Process (SPP) with our Measurement System, College Planning Processes,
Unit Planning Processes; and the innovative Staff Review Process (SPR), and Faculty 180 (F180) performance
management processes. These processes produce, deploy, and align our Strategic Objectives, Goals, Action
Plans, Key Performance Indicators and Targets throughout the entire organization. The Alamo Way approach
also includes reviews of performance and creation of improvement plans at the College, DSO, Unit, individual,
and key process levels. At the process level, a culture of continuous improvement and innovation using FOCUS
PDCA has been created to inspire change. Process measures are established and reviewed to ensure that
process performance is stable, to identify when process improvements are needed, and help pinpoint
opportunities for innovation. Numerous innovations such as 4DX, MyMAP, AlamoADVISE, AlamoINSTITUTES, and
ALAS, among others, have been implemented. We also complete a Baldrige-based assessment annually at the
enterprise level, which provides an overall evaluation of the approaches used to lead and manage
organizational activities and provides feedback that is integrated into planning across the enterprise. In the
past, two of our colleges, NVC and PAC, along with the DSO are recipients of the Texas Award for Performance
Excellence, and both NVC and PAC have received Baldrige site visits.
Creating a Focus on Action
Senior leaders have led the implementation of the "Four Disciplines of Execution" (4DX) to drive development
of "Wildly Important Goals” (WIGs) and actions designed to achieve those goals. 4DX is a proven set of
practices that have been tested and refined over many years, and has produced excellent results when
individuals and organizations adhere to the disciplines. Even in the face of the "Whirlwind", the urgent activity
required to keep things going on a day-to-day basis that often drains the organization of the time and energy
to execute its strategy, the disciplines have proven to be successful. They include:
Focusing on the Wildly Important
Acting on Lead Measures;
Keeping a Compelling Scoreboard; and
Creating a Cadence of Accountability.
We believe we can produce breakthrough results, even when executing a strategy that requires a significant
change in behavior, through the application of this concept and have achieved full deployment. Our ACD-wide
WIG is to increase degrees and certificates earned by our students to 15,000 by 2020 and 4DX actions and
standards to drive this outcome have been established across the institution. As a result of 4DX we now lead all
Texas community colleges in degree conferral.
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Workforce Profile
Our workforce groups include faculty, administrators, staff, and work study (student employees), with segments
that include location, part-time, full-time, and gender. Information is also provided to indicate the overall
diversity and educational requirements throughout the organization. We have experienced no recent changes
in workforce composition or needs and represent our communities and their student composition by
approximating the demographics of the Greater San Antonio area. Teaching faculty are required to meet the
certification requirements associated with accreditation set by the SACSCOC; some positions in the
administrative segment require professional or doctoral degrees; others require bachelors or master’s degrees
with positions on the staff segment requiring at least a high school level of education. While no bargaining units
exist, the Faculty Senate and Staff Council at each of the Colleges are engaged in Participatory Leadership
for local initiatives. These groups are also part of a larger, unified ACD faculty senate and staff council to
address ACD wide issues, another example of our Participatory Leadership approach. Special health and safety
related requirements exist in the following areas: recognized hazardous work environments such as welding,
electrical, chemical, and ergonomics; compliance with Texas Commission on Law Enforcement Standards for
police officers; and driving safety for vehicle operators.
Assets
The five college campuses encompass more than 5.4 million square feet of space on 779 acres across Bexar
County. Each has typical college campus facilities such as academic and classroom buildings, administrative
buildings, library facilities, gymnasiums, cafeterias, science classrooms and labs, and computer labs. In addition,
there are a number of specialty facilities such as performing arts centers, natatoriums, allied health and EMT
training areas, and aviation classrooms adjacent to the runway at historic Stinson Field.
Several DSO facilities currently encompass 180,000 square feet of space which houses the executive offices
for the Chancellor and Vice Chancellors, as well as HR, Legal Services, Ethics, Communications, Internal Audit,
Strategic Planning and Performance Excellence, Institutional Research and Effectiveness, Information Technology,
Finance, Facilities, Student Financial Aid, Center for Student Information, Police, some workforce programs, and
other service units. We have a future site with 160,000 square feet of space which will bring all DSO services
together under one roof and provide a large conference center for cross-college meetings, program
collaboration, and community use. Ground has been broken for the DSO site. The remaining DSO personnel are
co-located with the Colleges on their campuses, enabling them to be close to the customers they support.
Regulatory Requirements
ACD operates within the Texas Education Code monitored through the Texas Higher Education Coordinating
Board (THECB), which regulates contact-hour funding, common courses, and the approval of new programs.
THECB also compares demographic and financial data and monitors institutional effectiveness. ACD must comply
with specific FERPA, ADA, OSHA, EPA, and EEOC requirements. ACD operates in accordance with regulatory
requirements at the federal, state, and local levels.
Each community college district in Texas is required by law to prepare an annual operating budget of
anticipated revenues and expenditures for the fiscal year beginning September 1. The District’s Board of
Trustees adopts the annual budget, which is prepared according to Generally Accepted Accounting Principles
(GAAP) on the accrual basis of accounting (comparable to the audited financial statements) for operating
funds and available resources for construction and renewal funds, Board policy and the Texas Higher
Education Coordinating Board guidelines as defined in the Budget Requirements and Annual Financial Reporting
Requirements for Texas Public Community and Junior Colleges. Notices of the Budget Planning and Budget
Adoption meetings were posted according to the Texas Government code, Sections 551.00-551.146.
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Resource Allocation
The ACD Budget process is conducted annually and consists of the development of revenue and expense
allocations using a formal Funding Model (FM) followed by a Budget Distribution, which is a detailed
organizational account distribution process undertaken at the College and DSO levels. Significant steps in
the annual budget process leading up to the presentations of the Preliminary and Final Budgets to the
Board include the following. In the fall, the District Budget Office (DBO) coordinates preliminary
projections for revenues and a “Special Board Meeting” is held for the purpose of reviewing the current
legislative agenda and providing a preliminary look at the next year’s operating budget situation. In
March, the Colleges provide contact hour, enrollment, and non-formula revenue projections and the DBO
coordinates projections for enrollment, revenue and other key data elements in collaboration with the
College budget officers. At the March board meeting, tuition and fee rates are set for the Fall term.
In the April/May timeframe Colleges and DSO Units finalize employee position listings and begin
preliminary work on the development of detailed budgets based on: strategic objectives, organizational
unit needs, educational needs, and College objectives. DBO and the Colleges then prepare initial operating
expense budget allocations generated by the FM which are distributed to each of the Colleges and DSO
units. In July, the Board Budget Retreat is held for presentation, review and approval of the budget for the
upcoming year. During this retreat, the Presidents and Vice Chancellors present their budget priorities along
with documented alignment to the ACD SOs and Goals to ensure that budget allocations are aligned with
and support the ACD, College, and DSO Unit Strategic Plans. Subsequently, allocations are made to the
Colleges and DSO Units, who then apply their individual processes to fund their APs and organizational
priorities.
Alamo Colleges District Strategy Map
ACD has a long tradition of data driven decision making in accordance with our Values (Data-informed) and
the Alamo Way Leadership Model. This assures that measurement forms the basis for ensuring effective process
performance in daily operations and plays a key role in the achievement of our SOs and Goals through
development of ACD, College, and DSO Key Performance Indicators (KPIs).
The Strategy Map is a diagram that describes how the Alamo Colleges District creates value by connecting SOs
in cause-and-effect relationship with each other. The Alamo Colleges District Strategy Map connects our
stakeholders' imperatives with our own SOs, our priorities, and our initiatives, helping us and our stakeholders
to see what our baseline performance is in our most important areas while also showing targets for the coming
three year.
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Key Performance Indicators
The Strategic Planning category of the Baldrige Criteria for Performance Excellence examines how an
organization develops strategies/goals/objectives, how the chosen objectives and action plans are deployed
and adapted, and how progress is measured.
At the Alamo Colleges District, the Strategic Planning and Performance Excellence (SPPE) department tracks
over 200+ key performance indicators (KPIs) and measures as integral components of action plans and as basic
comparison elements when evaluating and projecting college performance.
Monitoring reports are produced regularly for Board, senior leadership and staff review to ensure the Alamo
Colleges District is on track to meet or exceed the benchmarks. Annual Budgets are allocated by the Presidents
to activities which will produce the best results. The following pages provide a look at the executive summary
of Alamo Colleges District Benchmarks and Key Performance Indicators.
For a complete list of reports on KPIs, visit the web site
http://www.alamo.edu/district/planning/key-
performance.
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Long-Range Forecast
The ten-year planning projection is based on demographic data. Revenues are derived from three main
sources: State Appropriations, Taxes, and Tuition & Fees.
The City of San Antonio is projecting the population will grow by one million people by 2040. As a direct result,
Alamo Colleges District expects enrollment to sharply increase in years four through eight, growing in each of
those years over 3%, culminating in a 22% ten year enrollment growth. However, based on the trend we have
been seeing for the past few years, Exempt-Dual Credit (non-tuition paying students) make up 75% of that
growth. Although the growth in this category of students does not contribute to revenue, they do impact
operating expenses, especially faculty salaries.
The State of Texas has kept appropriations relatively flat at $60.0 million since 2002, however student
enrollment has increased 41% over the same time period thus reducing the percentage Alamo Colleges District
receives from the state. The long-range forecast keeps the State Appropriations at $60.0 million.
Property tax revenues, on the other hand, have been increasing as the Taxable Asset Valuation (TAV) continues
to grow. The City of San Antonio and the County of Bexar has seen TAV growth 19 of the past 20 years, with
an average growth of 9.6% over the last 4 years. Alamo Colleges District projects property tax revenues,
driven by higher property appraisal values, to increase by 3% to 6.5% each of the next five years, flattening
out through year ten. This trend is consistent with the City of San Antonio’s General Fund forecast
2
.
The third major revenue source is Tuition & Fees. Unlike State Appropriations or Taxes, Alamo Colleges District
is able to affect revenues through the amount of Tuition & Fees charged. As shown in the above chart, taxes in
the near future will no longer be able to offset the declining $ per contact hour state appropriations funding.
The last time Alamo Colleges District raised tuition was Spring 2016, and, prior to that, Fall 2012. In Fall 2017,
Alamo Colleges District’s tuition is $1 per credit hour lower than the State of Texas Community Colleges average
In-district rate
3
, and $22 per credit hour lower when the Summer Momentum Plan
4
is factored in.
2
FY2017-FY2021 Five Year Financial Forecast
https://www.sanantonio.gov/Portals/0/Files/budget/FY2016/FY20166plus6/FY16%20Forecast%20Document-Final.pdf
3
Source: TACC
4
Summer Momentum Plan allows students who earn 18-24 credit hours in the Fall and Spring semesters, at any of the five colleges, at the Alamo Colleges
District, to get three to six FREE credit hours in the Summer semester.
Yr
1
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The long-range plan is to implement a 5% increase in FY 2018-2019, and annual increases of 3% per year
going forward to keep pace with the growth in enrollment as state funding does not fund projected growth.
Operating expenses will grow as a function of the projected enrollment growth, noted above to be 22% over
the next ten years. This increase in operating expense is driven by additional funds allocated to continue the
Alamo Colleges District commitment to student success by providing adequate funding for instruction, academic
support and student services.
Operating expense will increase at a slower rate of 14%, with an annual -1.0% efficiency factor for both the
Colleges and District Support Operations. Facilities and utilities will rely on energy efficiency strategies and
Preventive Maintenance to offset the expected rising costs in utilities. By year five (FY 2022), Preventive
Maintenance is increased to a $21M per year level, more in line with national facility condition index (FCI)
standards. By 2027, the colleges’ capital budget is increased to full formula funding of $9 million (from current
$4.3 million levels) to fund critical equipment replacements.
The assumptions used in the long-range forecast take into account external factors and internal strategies. As
revenues level off in the middle years, operating expense efficiencies are managed in an effort to prevent the
use of Fund Balance to cover unfunded expenditures. Over the next ten year period, Alamo Colleges District
forecasts a balanced budget with a cumulative contribution of $1.1 million.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
0 YR1 YR2 YR3 YR4 YR5 YR6 YR7 YR8 YR9
YR10
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
REVENUE
State Appropriations - Instruction 59.8$ 59.9$ 59.9$
60.0$ 60.0
$
60.0$ 60.0$ 60.0$ 60.0$ 60.0$ 60.0$
State Appropriations - Veterans Administration Center 4.5$ 4.1$ 4.1$ -$ -$ -$
-$ -$ -$ -$ -$
State Appropriations - Benefits 17.6$ 20.5$ 20.5$ 20.9$ 20.9$ 21.4$ 21.4$
21.6
$
21.6$ 22.1$ 22.1$
Tuition & Fees 92.0$ 86.3$ 91.9$ 95.5$ 97.9$ 104.9$ 112.1$ 111.8$
109.5
$
116.1$ 111.7$
Taxes 148.1
$
156.9$ 161.6$ 166.4$ 171.3$ 171.3$ 174.7$ 176.4$ 178.2$ 176.4$
178.2
$
CE Consolidated 10.9$ 6.5$
7.8$ 9.5$ 10.0$ 10.0$ 10.0$ 10.0$ 10.0$ 10.0$ 10.0$
Non-formula 17.3$ 15.2$ 16.1$
16.3
$ 16.5$ 16.5$ 16.6$ 16.6$ 16.8$ 16.8$ 16.8$
Other / Auxiliary 4.1$ 4.8$ 4.8$ 4.8$
4.8
$
4.8$ 4.8$ 4.8$ 4.8$ 4.8$ 4.8$
Total Revenue 354.2$ 354.1$ 366.6$ 373.3$ 381.3$ 388.8$ 399.6$
401.2$ 400.8$ 406.2$ 403.6$
EXPENSE
Colleges:
Instruction / General funding 192.3$ 187.2$ 190.9$ 190.9$ 188.6$ 192.3$
197.1$ 199.1
$
202.7$ 204.2$ 208.0$
Non-Formula 10.8$ 8.6$ 8.7$ 8.8$ 8.8$ 8.8$ 9.0$ 8.9$ 9.0$ 9.1$ 9.0$
Capital 3.3$ 4.3$ 5.3$ 6.3$ 7.3$ 8.3$ 9.0$ 9.0$ 9.0$ 9.0$ 9.0$
Total Colleges 206.3$ 200.1$ 204.8$ 205.9$ 204.8$ 209.5$ 215.1$ 217.0$ 220.8$ 222.3$ 226.0$
District Support Operations:
Mandatory & General Institution 42.2$ 42.1$ 45.3$ 46.6$ 48.1$
48.8$ 49.1$ 50.1$ 53.0$
53.0$ 52.7$
Preventive Maintenance 14.5$
16.5$ 18.5$ 20.5$ 21.0$ 21.0$ 21.0$ 21.0$ 21.0$ 21.0$ 21.0$
Capital -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$
Direct & Indirect DSO support 39.8$ 38.6$ 35.3$ 34.8$
36.0$ 38.7$ 42.9$ 43.7$ 43.1$ 41.9$ 42.2$
Facilities 41.0$ 43.6$ 47.6$ 50.5$ 51.3$ 51.7$
52.0$ 52.3$ 52.6$ 52.3$ 52.8$
CE Consolidated 8.8$ 5.6$ 6.1
$
7.5$ 8.0$ 8.0$ 8.0$ 8.0
$ 8.0$ 8.0$ 8.0$
Non-Formula 6.6$ 7.6$ 7.7$ 7.7$
7.7$ 7.8$ 7.8$ 7.9$
7.9$ 7.9$ 7.9$
Total District 152.9$ 154.0$ 160.5$ 167.6$ 172.1$ 176.0$ 180.8$ 182.9$ 185.6$ 184.0$
184.6$
Grand Total Expense 359.2$ 354.1$ 365.4$ 373.5$ 376.9$ 385.4$ 395.9$ 400.0$ 406.3
$
406.3$ 410.6$
CONTRIBUTION (5.0)$ -$ 1.3$ (0.2)$ 4.4$ 3.3$ 3.7$ 1.2$ (5.5)$ (0.1)
$
(7.0)$
CUMULATIVE CONTRIBUTION (5.0)$ -$ 1.3$ 1.0$ 5.5$
8.8$
12.5$ 13.7$ 8.2$ 8.1$ 1.1$
PROJECTED ENROLLMENT 65,688 65,688 65,688 65,688 67,938
70,076 72,322 74,681 77,160 78,601
80,074
LONG-RANGE FORECAST
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Budget Process and Budget Calendar
Budget planning at the district and college level is an annual process. This process includes (1) the development
of revenue and expense allocations followed by (2) the budget’s detailed organizational account distribution
process undertaken at the college- and district-levels (“Budget Distribution”).
Significant steps in the budget annual process leading up to the presentations of the Preliminary Budget and
Final Budget to the Board of Trustees are summarized, as follows.
Formula Funded
State Appropriations
Property Taxes
Tuition and Fees
Non-Formula
Funded
Special Program
Tuition
VCT
Facilities Rental
Library Fees
Student Activities Fee
Testing Fees
Non-Reimbursable CE
Auxiliary
Bookstore
Vending
Child Care Fees
Natatorium Charges
Other
Scholarships and
Financial Aid
P
lanetarium Fees
Fine Arts Academy
Formula Funded
I
nstruction
Academic Support
Student Services
Institutional Support
Operations & Maint.
Non-Formula
Funded
Special
Programs
Distance Learning
Facilities Rental
Library Books
Student Activities
Testing
Non-Reimbursable CE
Auxiliary
Child Care Centers
Natatorium
Faculty Senate & Staff
Council
Food Service
Bad Debt
Other
Scholarships and
Financial Aid
Plant Funds
Planetarium
Fine Arts Academy
REVENUE
EXPENSES
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NOVEMBER
MARCH
APRIL/MAY
The Alamo Colleges’ District
Budget Office coordinates
preliminary projections for
revenues
Board Strategic Planning
Retreat
In March, The District Budget
Office coordinates
projections for enrollment,
revenue and other key data
elements, in collaboration
with the campus budget
officers
Colleges provide Contact
Hour, Enrollment, and non-
formula revenue projections.
Board approves T & F
schedule for Fall Term
Operating expense budget
allocations distributed
Colleges and Departments
verified positions for new
budget year
Board of Trustees approved
annual compensation
increase for faculty, staff
and administrators (as
applicable)
Colleges and Departments
load non-labor information
into detailed department
level budgets
JUNE JULY AUGUST
Balances the Working
Operating Budget to
allocations
Staffing Management Plan
Receives Chancellor
approval of phase 1 “critical
hires” by stakeholders and
finalizes budget
Board of Trustees Budget
Retreat: Presentation and
review of Fiscal Year 2018
Operating Budget
Board Approval of Fiscal
Year 2018 Operating
Budget
Finalize Banner detailed
department budgets and roll
non-labor to “production” to
allow early FY18 purchase
orders in preparation for
Fall term
Board Approval of Fiscal
Year 2018 All Funds
Budget
SEPTEMBER SEPTEMBER/NOVEMBER
After final payroll run
positions are “active” in
Banner HR and feed labor
budgets to Finance
production budgets
Budget Book planning and
build
Submit adopted budget to
State of Texas
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FISCAL YEAR 2017-18 ANNUAL BUDGET
FY18 CURRENT YEAR REVENUE & EXPENSES
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FISCAL YEAR 2017-18 ANNUAL BUDGET
REVENUE AND FUNCTIONAL EXPENDITURE ALIGNMENT
The 2018 operating budget was developed based on a funding model that aligns the strategic plan with the available resources, driven by key student-
data drivers such as student headcount and contact hours. The chart below depicts the major revenue streams and the cost structures they support.
REVENUES
FORMULA FUNDED
NON-FORMULA FUNDED
PUBLIC SERVICE
AUXILIARY
SCHOLARSHIPS
& FINANCIAL
Education & General
State Appropriations
Tuition and Fees
CE Reimbursable Tuition
Taxes
Investment Income
Other (Indirect Cost
Recovery for Federal
Revenue, Property
Rental, Vendor Fees,
VA)
PROGRAM TUITION
Nursing
Fire Science
Dental Lab Tech
Aviation
Culinary Arts
Digital Media
Digital Video &
Cinema Production
STUDENT ACTIVITIES
Fees
ENTERPRISE
ACTIVITIES
Library Fines
Gym Rental Charges
Facility Rental Charges
Testing Fees
VCT Fees
CE Non-Reimbursable
PUBLIC SERVICE
Planetarium Fees
Fine Arts Acad. Charges
DESIGNATED
Child Care Center Fees
Natatorium Charges
NON-DESIGNATED
Bookstore Commission
Game Table
Commission
Vending Commission
Copy Machine Charges
Parking Permits & Fines
SCHOLARSHIPS $ &
FINANCIAL AID
Earnings
EXPENSES
FORMULA FUNDED
NON-FORMULA FUNDED
PUBLIC SERVICE
AUXILIARY
SCHOLARSHIPS
& FINANCIAL
Education & General
Instruction
Academic Support
Student Services
Institutional Support
Operation &
Maintenance
PROGRAM TUITION
Nursing
Fire Science
Dental Lab Tech
Aviation
Culinary Arts
Digital Media
Digital Video &
Cinema Production
STUDENT ACTIVITIES
ENTERPRISE
ACTIVITIES
Library Fines
Gym Rental Charges
Facility Rental Charges
Testing Fees
VCT Fees
CE Non-Reimbursable
PUBLIC SERVICE
Planetarium Fees
SA Symphony
Fine Arts Academy
DESIGNATED
Child Care Centers
Natatorium
AUXILIARY
SUPPORTED
Intramural
Food Service
SCHOLARSHIPS $ &
FINANCIAL AID
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FY 2017-2018 Revenue Summary
Operating revenues to Alamo Colleges District are from three main sourcestuition and fees, ad valorem
taxes, and state appropriations. The FY 2017-2018 Annual Budget is based on the following revenue
assumptions:
By keeping the tuition &
fee rates set at the same
rate as the prior fiscal
year, and with an
increasing per cent of
tuition that is waived for
high school programs, net
tuition & fee revenue
declined.
The projected ad
valorem taxes increased
significantly as the
taxable assessed value
of properties across
Bexar County rose by
nearly 7%. It is important
to note, there was not a
property tax rate
increase requested for
the FY 2017-2018
budget.
State appropriations
revenues including state-
paid benefits (group
health & retirement) remain fairly flat as compared to the prior year, as the 85
th
Texas Legislature passed
the bi-annual General Appropriations Act for the upcoming two fiscal years, FY 2017-2018 and FY 2018-
2019.
The table & chart on the next page provides the Alamo Colleges District’s 2017-2018 operating revenue
budget and a historical view of revenue.
State
Appropriations
& State Paid
Benefits
23.8%
Tuition and Fees
28.5%
Taxes
44.3%
Other
3.3%
FY18 Operating Revenue Budget
By Revenue Category
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FISCAL YEAR 2017-18 ANNUAL BUDGET
FY2018 REVENUE SUMMARY
DIST SAC SPC PAC NVC NLC TOTAL
FORMULA REVENUE FOR FUNDING MODELS
State Appropriations 59,886,422 59,886,422
Veteran's Assistance Ctr. 4,058,400 4,058,400
State Paid Benefits 20,461,259 20,461,259
Tuition - (Exclude CE) 27,298,437 14,411,607 12,338,596 23,694,841 8,528,132 86,271,613
Tuition - CE Reimbursable 16,579 16,579
Taxes 156,894,170 156,894,170
Other 3,826,600 3,826,600
Non Designated Auxiliary 971,000 971,000
Total Formula Revenue 246,097,851 27,298,437 14,428,186 12,338,596 23,694,841 8,528,132 332,386,043
NON-FORMULA REVENUE FOR ENTERPRISE ACTIVITIES
Instruction 47,935 1,054,000 1,470,960 786,700 88,640 4,500 3,452,735
Public Service 238,500 72,000 170,000 375,352 35,000 890,852
Academic Support 458,098 2,800 1,000 2,100 24,500 21,100 509,598
Student Services 576,233 472,391 288,666 277,354 516,775 127,177 2,258,596
Designated Auxiliary 130,000 161,152 1,427,000 1,718,152
Non-Designated Auxiliary 2,210,000 2,210,000
Continuing Education 9,578,332 304,082 170,000 5,000 10,057,414
Designated Unrestricted 409,216 53,492 113,500 18,500 8,000 602,708
Total Non-Formula Revenue 13,109,098 2,140,407 2,279,352 2,946,654 1,023,767 200,777 21,700,055
TOTAL REVENUES 259,206,949$ 29,438,844$ 16,707,538$ 15,285,250$ 24,718,608$ 8,728,909$ 354,086,098$
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Tuition and Fees
These funds may be used for any legal classification of expenses. Tuition is an amount paid per semester hour;
the amount of tuition depends on the number of courses taken by the student and the nature of those classes.
Most semester-length lecture courses count for three semester hours of credit. Fees can be either of a general
nature and paid by every student (campus access fee, student activity fee, etc.) or course specific.
The Board of Trustees, in the interest of our students, requested the FY 2017-2018 operating budget keep
tuition and fees flat, with no increase in rate. For the fall semester 2017, per-semester special program tuition
was continued for 37 programs. This increased tuition better aligns program revenues with costs related to
required specialized equipment, labs, and/or class size limitations. Effective Fall 2014, students pay a maximum
of $50 per year as a Campus Access Fee. This fee is charged to all students. Students receive, at no additional
charge, access to all campus facilities and parking or a VIA bus pass, readily accessible information services on
and off campus and continuous 24-hour security. Effective Fall 2016, students pay a modest fee of $1 per-
semester to provide all Alamo Colleges District students with greater access to financial assistance for studying
outside the United States and increase students’ opportunities to enhance their pathways to success through
international exchange.
The budgeted assumption on annual unduplicated enrollment is flat as compared to the prior year, with an
average class size of 25 students.
In comparison to other local institutions of higher education, the Alamo Colleges District remains very affordable
at $1,032 for in-district tuition and fees for students taking 12 semester credit hours or $1,070, including fees.
At the University of Texas at San Antonio, in-district students taking 12 semester credit hours in fall 2017 should
expect to pay a total of $3,984 in tuition and fees. The cost to enroll for 12 semester credit hours at St. Mary’s
University, a private university in San Antonio, in fall 2017 totals $14,295.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
Ad Valorem Taxes
These funds are divided
into two categories:
maintenance and
operations funding
(M&O) and funding for
debt service of general
obligation bonds (used
only for payment of
principal and interest on
funds used for
construction and other
capital outlay needs).
Public community
colleges are the only
segment of higher
education in the United
States that receives this
form of revenue from
local taxpayers.
The Board of Trustees
approved the same
combined property tax
$0
$20,000,000,000
$40,000,000,000
$60,000,000,000
$80,000,000,000
$100,000,000,000
$120,000,000,000
$140,000,000,000
$160,000,000,000
Net Taxable Value
Tax Base History
Historical TAV is as reported in the CAFR for the relevant fiscal year, using that tax year's most
recent certified supplement, less value of TIRZ. TY 2016 is the most recent supplement ARB
approved. TY 2017 is Certified value plus 90% of amount under ARB review. For historical
comparative purposes, all values as shown are gross of (i.e. not reduced by) frozen values.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
rate as was levied in FY 2017. The ad valorem property tax is levied each October 1 on the assessed value
as of the prior January 1 for all real and business personal property located in Bexar County. The collection
rate in the budget was assumed to be 98.5%. On January 1 of each year, a tax lien attaches to property to
secure payment of all taxes, penalties, and interest for the previous tax year. Operating revenue of $156.9
million from total ad valorem taxes is included in the FY 2017-2018 budget, and restricted revenue of $60.3
million is for debt service on general obligation bonds and maintenance tax notes.
State Appropriations
These funds are allocated on a biennium basis and may not be used for construction, repairs, renovations,
maintenance or operations of facilities. State funding for community colleges began in 1942 and was initially
based on headcount enrollment. In 1972, a formula approach to funding, based on contact hours, was
implemented to cover the instructional costs incurred by community colleges. Contact hours are the hours students
spend in the classroom.
The 85
th
Texas Legislature continued the use of a revised methodology, first enacted by the 83
rd
Texas
Legislature, providing funding to Texas Public Community and Junior Colleges, using a combination of three
different approaches:
Core Operations each of the fifty community colleges in Texas received $500,000 annually ($1 million
for the biennium) to fund core operations, regardless of the size of the institution.
Contact Hours similar to prior years, the formula is composed of the average cost of instruction per
contact hour multiplied by the total contact hours in the base period, which comprises the formula funding
request that is submitted to the state every two years. The key component of the formula, the average
cost of instruction, is calculated statewide for all academic and technical programs (28 funded
disciplines). In the biennium funding period (FY 2018 and 2019), the revenues cover only 24.4% of the
instructional costs as compared to 26.8% in the last biennium (FY 2016 and 2017) and down from 75%
in FY2008/09.
Student Success (outcomes-based) the formula funding is allocated based on each community college’s
student success points earned from a three-year average of student completion of certain defined
metrics. Examples of these metrics include: a student successfully completing their first 15 semester credit
hours at the institution and a student receiving an associate’s degree, Bachelor’s degree, or certificate
recognized for the purpose by the Texas Higher Education Coordinating Board. A full list of metrics to
be measured for student success points can be seen on the following page.
The Alamo Colleges District’s FY 2017-2018 budget includes $59.9 million in state appropriation revenue and
an additional $20.5 million as the state’s 50% contribution toward employee group health and retirement. In
addition, the Alamo Colleges District received a special appropriation from the State of Texas of $8.1 million,
spread over the two year biennium, designated for Veteran’s Assistance Centers on campus.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
in Millions
FY16/17
FY18
FY19
Biennium
Incr/
(Decr)
% Var
TX 50 CC
Avg. % Var
Core Operations
1
1.0
0.7
0.7
1.4
0.4 36.1% 36.1%
Student Success Pts Funding
13.3
7.2
7.2
14.4 1.1 8.2%
6.4%
(B)
Academic & Vocational 105.6
52.0
52.0 104.0 (1.6)
-1.5%
-0.4%
(A)
State Appropriations $119.9
$59.9
$59.9 $119.8
(0.1)
-0.1%
1.0%
State Paid Benefits
32.4
20.5
20.5
40.9
8.5 26.3%
Veterans Assistance Centers
8.9
4.1
4.1 8.1 (0.8) 100.0%
Total State Funding
$152.3 $84.4 $84.4 $168.8 16.5
10.8%
FY16/17 FY18 FY19
Biennium
Incr/
(Decr)
% Var
TX 50 CC
Avg. % Var
Base Year Contact Hours (M)
19.915 19.689 (0.2)
-1.1%
-0.7%
(A)
% of RFOE Funded
26.8%
24.4%
Avg. $ per CH Funded annually
2.65
$
2.64
$
$2.70
Success Points (M)
0.077 0.084
0.0068 8.8%
7.0%
(B)
$ per Success Point 172.58
$
171.56
$
(1.02)
$
-0.6%
(A) State-wide Contact Hour
declined an average of 0.7%
from 16/17 to 18/19 biennium
(B) Alamo Colleges District increase base year success points by 6,770. A increase of 8.8%, however Student
Success Points funding was reduced from $172.58 to $171.56 per point. State-wide, student success points
increased 7.0%.
Alamo Colleges District State Funding $
Key Work Drivers/Volumes
1
Core Operations funding is appropriated to all 50 community colleges equally; $680k each year, $1.4M for
the biennium
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FISCAL YEAR 2017-18 ANNUAL BUDGET
85
th
Texas Legislature, Senate Bill 1, General Appropriations Act, Article III
PUBLIC COMMUNITY/JUNIOR COLLEGES
19. Instruction and Administration Funding (Outcomes-Based Model). Formula funding is allocated among
Public Community/Junior Colleges based upon certified contact hours generated in the previous academic year.
Ten percent of formula funding is allocated based on each community college's points earned from a three-
year average of student completion of the following metrics:
Metric Points
Student successfully completes developmental education
in mathematics 1.0
Student successfully completes developmental education
in reading 0.5
Student successfully completes developmental education
in writing 0.5
Student completes first college-level mathematics course
with a grade of "C" or better 1.0
Student completes first college-level course designated as
reading intensive with a grade of "C" or better 0.5
Student completes first college-level course designated as
writing intensive with a grade of "C" or better 0.5
Student successfully completes first 15 semester credit
hours at the institution 1.0
Student successfully completes first 30 semester credit
hours at the institution 1.0
Student transfers to a General Academic Institution after
successfully completing at least 15 semester credit hours
at the institution 2.0
Student receives from the institution an associate's degree,
a Bachelor's degree, or a certificate recognized for this
purpose by the Coordinating Board in a field other than
a critical field, such as Science, Technology, Engineering
and Mathematics (STEM), or Allied Health. 2.0
Student receives from the institution an associate's degree,
a Bachelor's degree, or a certificate recognized for this
purpose by the Coordinating Board in a critical field,
including the fields of Science, Technology, Engineering
or Mathematics (STEM), or Allied Health. 2.25
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Non-formula Revenue
Non-formula revenues are revenues generated by activities, fees and non-credit instruction that are outside the
formula-funding stream (tuition and fees, state appropriations and ad valorem taxes). These revenues can be
summarized by function as seen below:
Instruction special program tuition (high-cost program fees to fund cost of specialized equipment or
materials needed for a specific program), VCT fees (Virtual College of Texas), seminar and workshop
revenue
Public Service gym rentals, facility and property rentals
Academic Support library fines, facility rentals
Student Services student activity fees, testing fees, event booth rentals
Auxiliary – child care, natatorium swim rental and vendor fees, campus access fees, parking fees
Continuing Education – non-reimbursable tuition and contract training
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FISCAL YEAR 2017-18 ANNUAL BUDGET
Expense Budget
The total all funds expense budget approved by the Board of Trustees for FY 2017-2018 was $628.2 million,
comprised of $354.1 million in operating expense and $274.1 million in restricted funds. The operating expense
budget is developed using the Funding Model, explained in detail below. Expense budgets are categorized by
functions – instruction, academic support, student services, institutional support and operation and maintenance.
Detailed definitions by function are located in the Appendix. The President of each of the five colleges maintains
local control of their operating funds and distributes their respective allocated budget to: (a) funded employee
positions and (b) departmental operational expense accounts, based on the strategic initiatives and priorities
at that location.
Funding Model
The Alamo Community College District is the legal entity for the family of the Alamo Colleges District, and has
the authority to issue debt, make investments, accept state appropriations, acquire capital assets, assess and
collect taxes or otherwise engage in activities as appropriate for the district. The five Colleges’ primary
responsibility is to administer and provide educational services, in accordance with the policies and procedures
of the Alamo Colleges District’s system. The College Presidents, administration and staff have the ability to
manage their own budget(s), as approved by Alamo Community College District’s Board of Trustees, and make
decisions regarding the funds provided to them in order to conduct these educational activities. All remaining
activities not managed by the five Colleges are administered through Collaborative Agreements for Services,
by which District Support Operations provide services in support of governance, stewardship, and leadership.
These activities are more economically and efficiently conducted at the district level on behalf of all the Alamo
Colleges.
Allocation of Formula and Non-Formula expenses to each of the five Colleges and to District Support Operations
is accomplished in six separate steps:
1) Core and College Formula funding is allocated to each of the five colleges based on the State of Texas
Appropriation methodology of Core and Formula Funding Model.
2) District Support Operations (DSO) Formula funding is calculated based on the proportional relationship
to the College Formula funding.
3) College and DSO Non-Formula expenses, excluding Continuing Education is equal to the related
revenue
4) Consolidated Continuing Education
5) Overlay of other expenses, such as Fringe Benefits, Strategic Investments and other Board of Trustee
approved actions, Capital budget, IT/Communications cross-charges (required by state reporting),
General Institutional
6) Budget Gap Closure: When the calculated formula expense allocation exceeds formula revenue
projections, cost-saving initiatives have to be implemented system wide in order to balance the
budget.
Each of the above steps, discussed in detail below, ensure that the expense allocations are fair, equitable, and
transparent to each of the five Colleges and DSO, the colleges have local control as to how the expenses are
used within their respective college, and the result is a balance budget.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
OPERATING EXPENSE FUNDING MODEL
FORMULA FUNDING:
Core
College and District Administrator Salaries + Non-Support areas (Legal, Internal Audit, Ethics, Board
of Trustees)
College Instruction
FY16 Fundable Operating Expenses / FY16 CH = $/CH x FY18 Projected CH = FY18 Budget Instructional Funds
College Academic Support
FY16 Academic Support Expenses / FY16 Instructional Formula Expenses = % Academic Support to Instructional
Spending x FY18 Budget Formula Instructional Funds = FY18 Budget Academic Support Funds
ADD: Non-Labor Library expense + Continuing Education Program Managers (2 per college)
College Student Services
FY16 Student Services Expenses / FY16 Annual Headcount = $/Duplicated Headcount x FY18 Budget Annual
Duplicated Headcount = FY18 Budget Student Services Funds
ADD: Advisors (Goal 350:1) + Early College High School Program Managers
College Institutional Support
FY16 Institutional Support Expenses / FY16 Instruction, Academic Support, & Student Services Expenses = % Institutional
Support to Instruction, Academic Support, & Student Services Spending x FY18 Budget Instruction, Academic Support,
& Student Services Funds = FY18 Budget Institutional Support Funds
District Support Operations (DSO)
FY16 District Support Operations Formula (excluding Core) / FY16 College Instruction, Academic Support, Student
Services, & Institutional Support Expenses = % DSO to College Instruction, Academic Support, Student Services, &
Institutional Support Spending x FY18 Budget College Instruction, Academic Support, Student Services, & Institutional
Support = FY18 Budget DSO Institutional Support Funds
NON-FORMULA FUNDING
College Non-Formula Funding
Revenue = Expense (1:1 ratio)
District Consolidated Continuing Education
Expenses based on projected revenues less contribution amount
OVERLAYS
General Institutional
+ IT/Communications Chargeback + Strategic Investments + Capital +
Board Approved Initiatives
+ Fringe Benefits
OPERATING EXPENSES
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FISCAL YEAR 2017-18 ANNUAL BUDGET
Core and College Formula Funding
To align to the State Appropriations funding methodology, the concept of Core funding allows for Administrator
salaries and non-district support areas, such as legal, internal audit, ethics, and the Board of Trustees, to be
fully funded outside of the formula and non-formula allocations.
Formula funding for the five Colleges (San Antonio College, St. Philip’s College, Palo Alto College, Northwest
Vista College, and Northeast Lakeview College) is calculated for each functional category:
A) Instruction, B) Academic Support, C) Student Services, and D) Institutional Support.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
A) Instruction funds all activities that are part of an institution’s instruction program. The Instruction Formula
calculation allocates expenses for full-time and part-time faculty, adjunct faculty, instructional materials, and
lab supplies based on the expense dollars per Contact Hour using the prior full year Report of Fundable
Operating Expenses (RFOE) divided by the contact hours for the same year, multiplied by the projected budget
year’s Contact Hours.
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B) Academic Support funds are primarily to provide support services to instruction including 1) enhancing and
maintaining educational materials in campus libraries; 2) academic administration such as dean’s salaries and
office expenses; 3) technical support including computer services; 4) separately budgeted support for course
and curriculum development, such as the Continuing Education Program Managers. The Academic Support
Formula calculation is based on the percentage of the college’s actual instructional spending to the academic
support spending and applied to the budgeted instructional allocation in A) above.
In addition to calculating the Academic Support formula expense, an overlay of the non-labor portion for
libraries, two Continuing Education manager salaries for each college, and the full year FY2017 Academic
support Compensation is applied.
SAC SPC PAC
NVC NLC
TOTAL
Colleges
Academic Support 4,215,003
2,871,134
1,954,637
3,466,721
967,728
13,475,223
CE Program Managers x 2
103,070
103,070 103,070
103,070
103,070
515,348
Non-Labor Library 499,304
186,468
175,556
234,748
1,242
1,097,318
SUBTOTAL DISTRIBUTION -
ACADEMIC SUPPORT w/ LIBRARY
4,817,377
3,160,672
2,233,262
3,804,538
1,072,040
15,087,889
ADD: FY17 Full Year Academic
Support Compensation
80,329
132,650
46,788
131,809 74,217
465,793
Total Acadademic Support
4,897,706 3,293,322
2,280,050
3,936,347 1,146,257
15,553,682
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C) Student Services funds for offices of admissions and the registrar, and activities that primarily contribute to
the students’ well-being and development outside the context of the formal instruction program. Alamo Colleges
District has included additional funding, not included in the Student Services formula calculations, in student
services for the Advising initiative and the Early College High School Program’s directors and coordinators
salaries. The Formula funding calculation is the same as the Academic Support calculations, substituting Student
Services expense in place of Academic Support.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
D) Institutional Support funds the Colleges’ salaries and non-labor expense for non-Core administrative staff,
including employee memberships and conferences, fiscal operations, administrative data processing, office
materials and supplies, and advertising. The Formula funding calculation employs the same principle as the
Instruction and Academic Support calculations, excluding non-formula overlays. The only non-accredited College
in the Alamo Colleges District also receives an overlay as an efficiency factor adjustment.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
District Support Operations Formula Funding
District Support Operations (DSO) Formula expense is based on a similar calculation used for the Colleges’
Academic, Student Services and Institutional Support funding; for DSO, the percentage of total actual formula
expenses for the colleges is applied to the new budget formula expense. Therefore, DSO expense growth or
loss is directly tied to the budgeted change projected for contact hours.
District Support Operations can be separated into two categories with regards to the impact on the five colleges:
Direct and Indirect support.
Direct Support functions are funded and administered by the district, yet are performed at each of the five
campus locations and/or directly on behalf of the colleges. For example, each college has a Business Office on
site, but there is also a District Business Office function which performs duties directly associated with the colleges.
Those functions housed in the District, shown below, have their funds allocated amongst the Colleges based on
the following units of measure:
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The Colleges and DSO have a Collaborative Agreement to provide the direct services of Student Financial Aid,
Finance and Fiscal Services, such as Accounts Payable, Payroll, General Accounting and Financial Reporting,
Human Resources, Information Technology and Academic Services. The Collaborative Agreement for Student
Financial Aid Services and the Collaborative Agreement for Services Provided by the District Support
Operations to the Colleges are included in the Appendix.
DSO Indirect support functions are funded and administered at District Support Operations, performed in
various locations and support the entire Alamo Colleges District and have their funds allocated based on the
percentage of College to Total District Support excluding Preventive Maintenance. Below are the Indirect
Support categories:
Chancellor’s Office (Includes
Community Partnerships
Student Success (Student
Leadership Institutes, College
Connections
Vice Chancellors Offices
IT, State Reporting,
Strategic Planning &
Institutional Research
Human Resources
Academic Success (curriculum
alignment, community
partnerships)
Legal, Ethics, Policy,
Internal Audit, Foundation
Advertising &
Communication
Facilities (including Construction,
Non-DPS Vehicle Replacment)
District Business Office (included in
893502)
Project Facilitation Office
Finance & Fiscal Services
(General Accounting, Accounts
Payable, Budgeting, Grants,
Inventory)
Economic & Workforce
Development
Continuing Education
The following pages present three different views of the final FY2017-2018 operating expense budget
detailing the DSO direct and indirect support allocations to each of the five colleges based on the methodology
explained above.
Direct Categories Budget Units of Measure
Facilities (Housekeeping & Maintenance) % of College to Total Alamo Gross Sq. Footage
Facilities (Grounds) % of College to Total Alamo Acres
Utilities % of College to Total Alamo Gross Sq. Footage
Preventive Maintenance Based on the Project Plans
Emergency/Risk Management % of College to Total Alamo Gross Sq. Footage
Public Safety ( Police) % of College Enrollment to Total Alamo Enrollment
Center for Student Information % of College Enrollment to Total Alamo Enrollment
Student Financial Aid % of College Enrollment to Total Alamo Enrollment
Interpreter & Immunization Services % of College Enrollment to Total Alamo Enrollment
Business Offices (Bursar) % of College Enrollment to Total Alamo Enrollment
Student Contact Center % of College Enrollment to Total Alamo Enrollment
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FISCAL YEAR 2017-18 ANNUAL BUDGET
View 1 presents a high level expense allocation for Alamo Colleges District by College, DSO Direct Support,
and General Institutional. The College Funding Allocation total is loaded directly to each College and is
controlled and spent by that respective College’s President and delegates.
SAC SPC
PAC
NVC NLC
Total Colleges
General
Institutional
Total Alamo
Colleges
District
Total College Funding Allocation
61,636,656
42,906,473
31,720,830
47,421,091
16,372,691
200,057,741
200,057,741
DSO Direct Support
Building Maintenance 2,014,703
1,590,095
1,246,636
1,428,077
987,101
7,266,611
7,266,611
Utilities 3,061,351
2,057,140
1,396,313
1,303,796
943,688
8,762,288
8,762,288
Preventive Maintenance 6,633,679
3,726,878
3,161,953
1,905,321
1,072,169
16,500,000
16,500,000
Housekeeping 1,131,917
2,488,125
764,151 1,000,780
1,276,631
6,661,604
6,661,604
Groundskeeping 599,973
344,926
211,879
763,935
176,364
2,097,078
2,097,078
Bursar 279,153
177,903
204,752
228,371
139,260
1,029,439
1,029,439
Student Financial Aid (SFA) 1,124,833
752,855
659,924
974,379
492,891
4,004,883
4,004,883
Student Contact Center
567,556
374,956
294,950
517,179
151,567
1,906,208
1,906,208
Public Safety
2,827,597 1,664,394
878,293
1,147,993 999,111
7,517,387
7,517,387
Center for Student Information (CSI)
573,289
378,744
297,930
522,403
153,098
1,925,463 1,925,463
Interpreter and Immunization 265,649
175,501
138,054 242,069
70,942
892,215
892,215
Emergency Mgmt Initiatives 343,554
226,969
178,540 313,059
91,747
1,153,868
1,153,868
Total DSO Direct Support
19,423,252
13,958,485
9,433,376
10,347,362
6,554,568
59,717,044 -
59,717,044
DSO Indirect Support 15,444,696
12,355,695
7,573,373
10,194,613
6,620,548
52,188,925
- 52,188,925
General Institutional
42,122,388
42,122,388
Total FY18 Budget - Fully Allocated 96,504,604 69,220,654
48,727,579
67,963,066
29,547,807
311,963,710
42,122,388
354,086,098
FY18 FULLY ALLOCATED BUDGET
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View 2 allocates the DSO Direct and Indirect expenses to each of the Colleges based on Functional Categories.
As the chart shows, the largest expense allocation for each of the Colleges is Instruction.
Functional Category SAC SPC PAC NVC NLC
Total
Colleges
DSO
General
Institutional
Total Alamo
Colleges
District
Instruction 37,899,547 26,345,103 16,153,054 27,703,060 8,499,533 116,600,297 2,977,980 99,291 119,677,568
Academic Support 4,048,418 5,469,539 2,671,291 8,091,487 3,043,514 23,324,249 1,485,427 63,766 24,873,442
Student Services 10,181,191 6,610,888 6,677,350 7,376,610 2,801,884 33,647,923 11,543,876 868,830 46,060,629
Institutional Support 6,801,383 3,131,537 3,972,814 3,236,463 1,735,782 18,877,979 52,139,468 22,011,045 93,028,492
Operation and Maintenance of Plant 62,810 28,492 - - - 91,302 43,384,081 1,020,060 44,495,443
Scholarships / Exemptions 75,000 - 102,000 - - 177,000 128,640 913,721 1,219,361
Total Educational and General Expense 59,068,349 41,585,559 29,576,509 46,407,620 16,080,713 192,718,750 111,659,472 24,976,713 329,354,935
Capital 1,297,096 1,085,448 612,007 1,013,471 291,978 4,300,000 - - 4,300,000
Non-Formula 1,271,211 235,466 1,532,314 - - 3,038,991 246,497 1,422 3,286,910
Transfers - - - - - - - 17,144,253 17,144,253
Total Other Expense 2,568,307 1,320,914 2,144,321 1,013,471 291,978 7,338,991 246,497 17,145,675 24,731,163
Total FY18 Budget - Fully Allocated 61,636,656 42,906,473 31,720,830 47,421,091 16,372,691 200,057,741 111,905,969 42,122,388 354,086,098
FY18 FULLY ALLOCATED BUDGET
By Functional Category
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FY18 EXPENSE BUDGET BY FUNCTIONAL CATEGORY
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View 3 allocates the DSO Direct and Indirect expenses to each of the Colleges based on Natural Categories.
Including District Support Operations expenses, labor, including fringe benefits, account for over 70% of the
Colleges expense budget. Labor expenses will be discussed in greater detail
later in this section.
This view is for presentation only and the direct and indirect expenses remain housed and controlled by District
Support Operations.
Natural Category SAC SPC PAC NVC NLC
Total Colleges DSO
General
Institutional
Total Alamo
Colleges District
Salaries and Wages 40,686,515 28,215,562 19,748,882 31,555,894 10,980,239 131,187,092 49,912,777 713,045 181,812,914
Fringe Benefits 11,101,476 7,752,548 5,340,661 7,639,111 2,973,555 34,807,351 14,778,352 5,025,602 54,611,305
Subtotal Labor 51,787,991 35,968,110 25,089,543 39,195,005 13,953,794 165,994,443 64,691,129 5,738,647 236,424,219
Operating Expenses 7,842,133 4,675,946 5,241,120 6,449,720 1,863,672 26,072,591 34,300,330 15,315,767 75,688,688
Utilities - - - - - - 8,447,888 - 8,447,888
Travel 178,536 128,405 160,342 236,653 150,877 854,813 880,905 10,000 1,745,718
Equipment and Capital 455,900 1,039,064 515,818 526,242 112,370 2,649,394 3,457,077 200,000 6,306,471
Scholarships 75,000 1,500 102,000 - - 178,500 128,640 913,721 1,220,861
Non Operating Expenses - 8,000 - - - 8,000 - 2,800,000 2,808,000
Capital 1,297,096 1,085,448 612,007 1,013,471 291,978 4,300,000 - - 4,300,000
Transfers - - - - - - - 17,144,253 17,144,253
Subtotal Non-Labor 9,848,665 6,938,363 6,631,287 8,226,086 2,418,897 34,063,298 47,214,840 36,383,741 117,661,879
Total FY18 Budget - Fully Allocated 61,636,656 42,906,473 31,720,830 47,421,091 16,372,691 200,057,741 111,905,969 42,122,388 354,086,098
FY18 FULLY ALLOCATED BUDGET
By Natural Category
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FISCAL YEAR 2017-18 ANNUAL BUDGET
FY18 EXPENSE BUDGET BY NATURAL CATEGORY
College and DSO Non-Formula Funding
Both the Colleges and DSO have Revenues generated by activities, fees and non-credit instruction that are
outside the formula-funding stream (tuition and fees, state appropriations and ad valorem taxes). These
revenues can be summarized by function as seen below:
Instruction special program tuition (high-cost program fees to fund cost of specialized equipment or materials
needed for a specific program), VCT fees (Virtual College of Texas), seminar and workshop revenue
• Public Service gym rentals, facility and property rentals
• Academic Support library fines, facility rentals
• Student Services student activity fees, testing fees, event booth rentals
• Auxiliary child care, natatorium swim rental and vendor fees, campus access fees, parking fee
The expenses required to off-set these Non-Formula Revenues are calculated at a one-to-one ratio.
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FISCAL YEAR 2017-18 ANNUAL BUDGET
Salaries, Wages and Benefits
As noted above in the Fully Allocated by Natural Class table and chart, the most significant account expense in
the operating budget is salaries, wages and benefits. Since FY 2008, salaries, wages and benefits as a percent
of total expense (without transfers) has declined from 81% to 74% of the FY 2017-2018 operating budget,
with the inclusion of fringe benefits paid by the state.
As a key strategic priority, the Alamo Colleges District invested in its employees by approving a $4.1M
compensation adjustment, effective January 1, 2018. Beginning with FY 2013, the Alamo Colleges has
implemented the “Threeness” principle for its faculty salary plan. This principle aligns the faculty salary schedule
to be in the top three as compared to our peer group (the very large community colleges in Texas). For staff
and administrators, beginning in FY 2014, a market-based study has been used to determine salary ranges by
job description. Compensation adjustments are determined based on this market study, with the goal for all
positions to be paid at the market-based mid-point or above.
The chart below highlights the average salary adjustment in FY 2018 by employee classification.
The Alamo Colleges District has invested over $28 million in its employees since FY2012 in order to remain
competitive with the market.
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Staffing Management Plan
During fiscal year 2012, the senior leadership team, consisting of the Chancellor, the five Presidents and the
five Vice Chancellors, developed an Alamo Colleges District staffing management plan (SMP).
The SMP guides the actions on how positions are defined, staffed, redeployed, managed and controlled to
meet the strategic goals and objectives of Alamo Colleges District. The senior leadership team went through the
following process in determining the targets.
1. Define the roles and responsibilities by function.
2. Develop ratios per operational measure for each function.
3. Determine the optimum staffing level for each function.
4. Balance overall staffing to targeted labor expense (salaries, wages and benefits) as a percent of total
expense. FY 2017-2018 target: 72% for Alamo Colleges District, based on individual College targets of 79%
each and 57.2% for District support operations.
Authorized full-time and benefit eligible positions, as well as adjuncts, temporaries and work studies, are tracked
and monitored throughout the year. The SMP will provide quantitative data to guide future hiring decisions for
the Alamo Colleges District to ensure the right mix of functions to support the students and rebalance resources
fairly across the five Colleges
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FISCAL YEAR 2017-18 ANNUAL BUDGET
Operating Expenses (Non-labor)
Operating expenses are all expenses other than salaries, wages and benefits. For FY 2017-2018, in addition
to the necessary expenses required to sustain the operations, areas receiving addition funding in alignment with
budget priorities include: 1) the non-labor costs associated with the Student Success initiatives, including
AlamoINSTITUTES, Alamo Colleges OnLine (ACOL), Navigate student portal, Student E-Portfolio software &
licenses 2) Preventive Maintenance for the on-going maintenance of our facilities and 3) added funds for capital
needs at the five campuses for furniture, fixtures, equipment.
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Staffing Summary
The FY18 total full-time employee (FTE) has gone up to 2,554. A total of 251 FTE increase since FY14 which
included 81 FTEs in Instruction, 136 in Student services, and 67 in Institution Support. For FY18, an average of
53% FTE was funded in instruction, 14% in academic Support, and 23% in student services among five colleges
and various off-site campuses. The FTEs in district support operations provide the direct and indirect support to
the entire Alamo Colleges District. There are 63% of full-time employees in institutional support, 14% in student
services, and 21% in operations and maintenance to provide services to all locations.
FTE Budget Salary FTE Budget Salary FTE Budget Salary
San Antonio College
Instruction 338.26 20,696,212 346.26 21,625,741 341.00 21,061,778
Public Service 2.00 109,456 10.00 520,393 10.00 554,030
Academic Support 50.00 2,681,690 38.00 2,128,384 41.00 2,207,468
Student Services 122.00 6,014,612 119.00 5,708,724 122.00 5,931,278
Institutional Support 59.00 3,113,943 61.00 3,335,795 62.00 3,522,714
Auxiliary Enterprises 3.00
142,503
Total 574.26 32,758,416 574.26
33,319,037 576.00 33,277,268
St. Philip's College
Instruction 216.74 11,148,382
234.74 12,936,702 236.00 12,806,617
Public Service 1.00 66,565 1.00 69,228 1.00 69,228
Academic Support 64.00 3,315,694 66.00 3,464,078 64.00 3,391,265
Student Services 71.00
3,539,384 71.00 3,674,574 78.00
4,069,326
Institutional Support 21.00 1,345,123 23.00 1,506,652 22.00 1,490,057
Auxiliary Enterprises 2.00
49,267 2.00 57,001 2.00 45,303
Total 375.74 19,464,415 397.74 21,708,235 403.00 21,871,796
Palo Alto College
Instruction 120.00 6,923,032 132.00 7,989,132 138.00 8,411,511
Academic Support 28.00 1,429,249 26.00
1,414,426 29.00 1,576,006
Student Services 67.00 3,376,114 67.00 3,491,806 71.50 3,805,970
Institutional Support 28.00 1,567,268
30.00 1,754,895 32.00 1,892,627
Auxiliary Enterprises 3.00 135,932 3.00 143,257
Total
246.00
13,431,595 258.00 14,793,516 270.50
15,686,114
Northwest Vista College
Instruction 157.00 8,776,878 172.00 10,015,423
182.00 10,668,310
Academic Support 73.00 3,429,403
64.00 3,129,811 69.00 3,344,012
Student Services 85.50 3,930,608
91.80
4,411,407 94.80 4,515,076
Institutional Support 19.50 1,266,070 22.20 1,430,449 23.20 1,510,484
Total 335.00 17,402,959 350.00 18,987,090 369.00 20,037,882
Northeast Lakeview College
Instruction 76.40 4,042,188 80.40 4,471,272 80.40 4,587,420
Academic Support 33.00 1,755,823 34.00 1,888,120 32.00 1,733,402
Student Services 35.60 1,850,711 35.60 1,846,782 40.60 2,051,035
Institutional Support 14.00
958,178 13.00 936,415 15.00 1,086,589
Total 159.00 8,606,900 163.00 9,142,589 168.00 9,458,446
District Support Operations
Academic Support 5.00 262,294 5.00 266,887 16.00 756,010
Student Services 105.00 5,371,503 107.00 5,610,332 107.00 5,588,874
Institutional Support 442.17 26,697,395 463.17 29,195,694 484.12 30,312,012
Operations and Maintenance of Plant 175.00 6,821,595 160.00 6,655,217 160.00 6,643,232
Auxiliary Enterprises 1.36 47,881 0.36 17,820 0.36
17,820
Total 728.53 39,200,668 735.53 41,745,950 767.48 43,317,948
Total Alamo College District
Instruction 908.40 51,586,692 965.40 57,038,270 977.40 57,535,636
Public Service 3.00 176,021 11.00 589,621 11.00 623,258
Academic Support 253.00 12,874,153 233.00 12,291,706 251.00 13,008,163
Student Services 486.10 24,082,932 491.40 24,743,625 513.90 25,961,559
Institutional Support 583.67 34,947,977 612.37 38,159,900 638.32 39,814,483
Operations and Maintenance of Plant 175.00 6,821,595 160.00 6,655,217 160.00 6,643,232
Auxiliary Enterprises 9.36 375,583
5.36 218,078 2.36 63,123
Total 2,418.53 130,864,953 2,478.53 139,696,417 2,553.98 143,649,453
Three Year Staffing Summary - Full Time Positions
FY16
FY17
FY18
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Instruction
Public Service
Academic Support
Student Services
Institutional Support
Operations and Maintenance
Auxiliary Enterprises
-
100.00
200.00
300.00
400.00
500.00
SAC SPC PAC NVC NLC DSO
FY18 FTE Summary by Colleges and DSO
Instruction Public Service Academic Support
Student Services Institutional Support Operations and Maintenance
Auxiliary Enterprises
FY14 FY15
FY16 FY17 FY18
Instruction
896
891
908
965
977
Public Service 3 3
3
11
11
Academic Support 245
257
253 233
251
Student Services 378
442
486 491
514
Institutional Support 572
575 584
612
638
Operations and Maintenance 198
198 175
160
160
Auxiliary Enterprises 12
12 9
5
2
Total 2,303
2,378 2,419
2,479 2,554
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District Support Operations - Staffing
ALAMO COLLEGES DISTRICT
Three Year District Staffing Summary - Full Time Positions
FY16
FTE
FY16
Salary
FY17
FTE
FY17
Salary
FY18
FTE
FY18
Salary
DSO Other
Administrator 61011 3.00 689,789
3.00 716,592
3.00 733,044
Professional 61012
15.00 1,164,917 14.00 1,128,272
14.00 1,176,226
Classified 61021 4.00
188,627
5.00 230,114 6.00 254,185
Total 22.00 2,043,333 22.00 2,074,978
23.00 2,163,455
VC for Academic Affairs
Non-Instructional
61003 1.00 67,355
Administrator 61011 2.00 344,179
2.00 361,389 3.00 512,562
Professional 61012 11.00
826,543 17.00 1,264,005 26.00 1,631,131
Classified 61021 3.00 117,856 3.00
121,891
4.00 149,142
Total
16.00 1,288,578
22.00 1,747,285 34.00 2,360,190
VC for Finance and Administration
Non-Instructional
61003 5.00
308,749
Administrator
61011 7.00 1,048,158 7.00
1,106,492 7.00 1,106,489
Professional 61012 167.00
10,941,659 185.00 12,368,416
188.00 12,674,657
Classified 61021 325.00 11,787,475
303.00 11,417,694
314.00 11,686,710
Total 499.00 23,777,292
495.00 24,892,602 514.00 25,776,605
VC for Planning Performance and Info Systems
Administrator 61011 4.00 578,972
4.00 551,911 3.00 480,181
Professional 61012 77.00 5,400,966 81.00 5,907,407
83.00 6,127,745
Classified 61021 22.00
899,733 23.00 968,381
23.00 945,802
Total 103.00 6,879,671 108.00 7,427,699
109.00 7,553,728
VC for Economic and Workforce Development
Administrator
61011 2.00 338,904
3.00 503,850 3.00
507,023
Professional 61012 28.90 1,806,838 25.90
1,666,175
24.00 1,581,642
Classified 61021 11.63
400,642 8.63 301,563 9.48
329,733
Total 42.53 2,546,383 37.53 2,471,588
36.48 2,418,398
VC for Student Success
Administrator 61011 2.00 338,904 2.00 355,850
2.00
355,849
Professional 61012
24.00 1,583,861 29.00
2,007,864 28.00 1,864,437
Classified 61021 20.00 742,647 20.00 768,084 21.00 825,287
Total
46.00 2,665,412 51.00 3,131,798 51.00 3,045,573
Total District Support Operations
Non-Instructional
61003 - - -
- 6.00 376,104
Administrator 61011 20.00 3,338,906 21.00 3,596,084 21.00 3,695,148
Professional 61012 322.90
21,724,784 351.90
24,342,139 363.00 25,055,838
Classified 61021 385.63
14,136,980 362.63
13,807,727 377.48
14,190,859
728.53 39,200,669
735.53 41,745,950 767.48 43,317,949
FY09 Staffing (at peak) 821.50
Decrease since FY09 (54.02)
1.00 (A)
District FTE Reduction (53.02)
Note: FTE is defined as Full-Time Employee in this table.
Impact of CSI/Interpretor/
Enterprise Report & New FTEs
Total
(A) FY11 and FY12 includes transfer of 19 employees
from the Colleges to establish the new Center for Student
Information (CSI). FY13 includes transfer of 6 Interpretor
employees from the Colleges. FY16 includes 6 Assoc. Dir
Enterprise Report employees moved from Colleges to
District (VCPPIS) in FY15 after approved budget. FY18
added 11 new positions to the Alamo Colleges On-Line
in VCAS area and additional 6 FTEs were added to
VCSS since FY15. DPS increased 12 FTEs and HR added
7 new positions in FY18.
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Capital Allocations
Alamo Colleges District has significant investments in buildings, land, parking garages, athletic facilities and
equipment. The capital budget includes both capitalized and non-capitalized activity. The funding mechanisms
for the capital budget are both operating allocations and debt issuance. Routine and preventive maintenance
is funded from the operating budget. Routine capital expenditures for both capitalized and non-capitalized
items are funded from the operating budget. Unused allocations to the capital budget from an annual budget
for routine capital expenditures are made available for future use.
Routine Capital Expenditures. The annual allocation for resources to update or replace obsolete and worn out
equipment and furniture is identified in the Capital Budget line of the operating budget. The five Colleges
receive this allocation for this purpose. According to the procedure, the process for determining the annual
allocation requires three steps:
1. Estimate amount of capitalized assets that lost a portion of useful life the previous year. The
depreciation expense by college for the most recent and available fiscal year is the starting point for
the annual allocation. The FY 2017-2018 Capital Budget allocation begins with depreciation expense
from the Fiscal Year 2016 financial statements as a best estimate of asset life and assets needing
replacement.
2. Estimate amount of non-capitalized items the Colleges will need to replace during the year. Expensed
asset replacement (assets costing less than $5,000) is calculated by using the FY 2017-2018 projected
contact hours multiplied by $0.25 per contact hour, which was based on a historical spending analysis.
3. Determine the amount of funding availability to allocate to this budget item. The amount allocated to
this item is based on available funding and strategic and operational priorities as identified by the
Board of Trustees.
Due to funding limitations, a total of $4,300,000 was allocated for the FY 2017-2018 Capital Budget. Based
on the procedure to identify the estimated amount needed for this item, this allocation represents 66% funded
for routine capital expenditures. In the Multi-Year plan, this allocation will increase year over year to a
maximum of $9 million by year six.
Step 1 Depreciation Expense for Furniture & Equipment @ Colleges for Fiscal Year 2016 1,455,423
Step 2 Non-capitalized need (@ $0.25/Contact Hr) 5,040,155
Amount recommended by procedure 6,495,578
Step 3 FY 2017-2018 Budget Allocation 4,300,000
% Funded
66%
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TAX REVENUE & DEBT SERVICE
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Assessed Value and Tax Levy of Taxable Property
For FY 2018, the District’s combined budgeted ad valorem property tax rate remained at $0.149150 per
$100 of assessed valuation. This tax rate has remained stable since fiscal year 2013. The property tax is
levied each October 1 on the assessed value as of the prior January 1 for all real and business personal
property located in Bexar County, Texas. On January 1 of each year, a tax lien attaches to property to secure
payment of all taxes, penalties, and interest ultimately imposed for the year on the property. The District’s tax
lien is on a parity with tax liens on all other
taxing units in the county.
By local referendum held in 1952, the
District is limited to a total tax rate not to
exceed $0.25. This is lower than the
$1.00 ad valorem tax rate for community
college districts permitted by Section
130.122, as amended, of the Texas
Education Code.
Alamo Colleges District’s tax rate
represents approximately $0.06 of every
$1.00 in property taxes for a “typical”
Bexar County homeowner.
Growth in Taxable Valuation
The District has benefitted from increasing taxable values in Bexar County as shown on the chart below. As of
the initial roll certification in July of 2005, the net taxable value of the appraisal roll for the District was just
under $67.8 billion and that has grown to just under $154.5 billion for 2017.
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The first new downtown office tower since the mid-1980s is under construction, which will be occupied by Frost
Bank as their corporate headquarters. HEB Grocery, the area’s largest private employer with over 20,000
employees, continues to expand their logistics operations and is continuing to open new stores. NuStar, Valero,
Tesoro, Haliburton, and CPS continue to maintain a significant presence in Bexar County’s energy sector.
Corporations such as Hulu and Pizza Patron are moving headquarters into San Antonio. Continued popularity
of trucks has enabled Toyota Tundra’s manufacturing plant to maintain high levels of production. Several years
ago, the company added to their facility to accommodate building Tacoma trucks at their facility in Bexar
County as well. Southern Bexar County has been only slightly impacted by the decline in fracking activity, but
increases in other areas of the economy have mitigated those issues as it applies to the District. Several
corporate campuses are under construction (or recently finished) on the northwest side of the county, which will
add positively to the commercial tax base. Institutional investors recognize the health and affordability of the
San Antonio market and are now major players in all sectors of real estate markets in Bexar County.
For the average homeowner, values have increased steadily. The average home price n Bexar County for the
most recent appraisal year is currently just under $195,000.
The rise in taxable assessed valuation has provided Alamo Colleges District an increasing revenue stream
without raising the tax rate, providing funding for facilties operations and maintenance on aging infrastructure.
The expectation is for continued growth; San Antonio and greater Bexar County continue to flourish in respect
to population and new taxable parcels. The San Antonio MSA population has increased by 11.75% between
2010 and 2016; according to the US Bureau of Labor Statistics, it is projected to increase an additional 8.12%
by 2021. For the past 5 years, net taxable value has grown approximately 8.6% on an annualized rate.
Overall, the District expects that the upward trend in values will continue over the next several years; the past
3 years’ new construction figures of $3.7-$4.25 billion range are expected to continue. As for total market
values and taxable values, the average percentage of increase from 2005 2017 in market value is 7.62%,
and the average taxable increase has been 7.38% over that same time. That should be representative over
the next few years, with a range of 6%-8% for each.
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Tax Rate
The combined tax rate consists of two parts: maintenance and operations funding (M&O) and funding for debt
service of general obligation bonds.
Budgeted total tax revenue of $217.2 million is included in the FY 2017-2018 budget. Of this amount, $156.9
million is operating revenue, and the remaining restricted revenue of $60.3 million is for debt service on General
Obligation Bonds and Maintenance Tax Notes.
Debt Supported by M&O Tax Revenue:
Revenue from the M&O portion is considered as part of the operating funds, and as such, it supports the debt
service or prepayment/refunding of Revenue bonds. The District issues Revenue bonds to purchase land and to
acquire, construct, improve, enlarge and equip facilities. The following table lists each outstanding Revenue
debt issuance, issuance date, type, and amount of debt as of the end of FY 2017.
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Debt Supported by the Debt Tax Revenue
Funds from the Debt portion of tax collections may only be used for payment of principal and interest on funds
used for maintenance, construction and other such capital outlay needs. The District has issued both Limited Tax
Obligation Bonds and Maintenance Tax Notes. The following table lists each outstanding debt issuance, issuance
date, type, and amount of debt as of the end of FY 2017.
Series
Instrument Type and Purpose
Amount Issued and
Authorized
Final Maturity
(Fiscal Year)
Outstanding Debt for
Current Year Budget
Debt Service
2012A
Refund certain of the District's outstanding
Combined Fee Revenue bonds and to construct a
parking facility. Issued March 22, 2012.
55,800,000$
2037
(1)
54,145,000$
2012B
(Taxable issue). Refund remainder of the District's
outstanding Combined Fee Revenue bonds. Issued
March 22, 2012.
22,295,000
$
2018
(2)
330,000$
2017
Acquire, purchase, construct, equipping of any
property or buildings of any nature of the District.
Issued February 15, 2017.
34,880,000$
2047
(3)
34,880,000
$
2017
(Variable Rate) Acquire, purchase, construct,
equipping of any property or buildings of any
nature of the District. Issued February 15, 2017.
15,690,000$
2047
(3,4)
15,690,000
$
105,045,000$
(1) Calendar final maturity 11-1-2036
(2) Calendar final maturity 11-1-2017
(3) Calendar final maturity 11-1-2046
(4) Mandatory tender 11-1-2019
Total Revenue Financing System Bonds
Revenue Financing System
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In May of 2017, the voters of Bexar County by a 2 to 1 margin approved a $450 million bond proposition for
the Alamo Community College District. The bonds will fund projects as follows:
Renovations- Over a third of the District’s facilities, constituting more than 2 million square feet, are over
25 years old, some greater than 50 years old. Funds will upgrade infrastructure, redevelop interiors
and exteriors and repurpose many of these facilities.
New Facilities-The bonds will fund new facilities to address anticipated student population growth, the
community’s educational priorities for expanded training in high demand occupations, and enhancing
programs with smart classrooms and labs. Included also are facilities for District safety and security.
Geographical Need- The bonds will provide funding for Centers of Excellence (designed to train the
workforce for high demand, high growth industries in our region), Regional Centers and expansion of
current college facilities to continue to provide education services to all the communities in the service
Series
Instrument Type and Purpose
Amount Issued and
Authorized
Final Maturity
(Fiscal Year)
Outstanding Debt for
Current Year Budget
Debt Service
2007
Construct, renovate, acquire and equip new and
existing facilities. Issued April 5, 2007.
271,085,000$ 2033
160,570,000
$
2007A
Construct, renovate, acquire and equip new and
existing facilities. Issued August 21, 2007.
63,490,000
$
2032
31,425,000$
2012
Refund certain of the District's outstanding
Limited Tax Bonds Series 2007 and 2007A. Issued
July 12, 2012.
74,110,000
$ 2037
74,110,000$
2016
Refund the District's outstanding Limited Tax
Bonds Series 2006 and 2006A. Issued June 22,
2016.
72,065,000
$ 2036 58,640,000$
324,745,000$
2011
Renovate and repair existing District facilities.
Issued August 5, 2011.
54,795,000$
2031 33,440,000$
2014
Refunding of certain maturities of the 2007
Maintenance Tax Notes. Issued February, 27
2014.
40,665,000$
2023 28,500,000
$
61,940,000
$
386,685,000
$
Total General Obligation Bonds
General Obligation Bonds
Subtotal -Ltd, Tax Bonds
Maintenance Tax Notes
Subtotal - Maintenance Tax Notes
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area. The population in the service area continues to grow, particularly in the north, south and west
areas of the city and county. The bonds will fund acquisition of additional land to make education and
training programs more accessible.
Technology Infrastructure- Funds will be used to address the rapid expansion of IT and Technology
demand in the learning and student support enrollment area.
The bonds are expected to be sold in three installments over a period of five years. The initial bonds in the
amount of $173 million were issued in October 2017 and will be used for projects anticipated to be completed
in 2-3 years.
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STUDENT DATA
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Contact Hours
Contact hours and student enrollment are significant drivers of both Revenues and Expenses. Contact hours
represent the number of scheduled instruction hours given to students and are the foundation for both state
appropriations from the State of Texas and instructional dollars allocated to the Colleges through the funding
model. The FY 2017-2018 budget is based on the current year’s (FY 2016-2017) preliminary contact hours
with no growth.
Student enrollment counts the number of students enrolled in a course(s) at one of the five Colleges, and are
categorized as Non-Exempt (students paying full tuition), Exempt-Dual Credit (waived tuition for high school
students, Academies, and Early College High School) enrolled in college courses for credit prior to high school
graduation), or Exempt-Other (waived tuition for students other than high school, i.e. military, seniors).
Source: THECB Accountability System
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Students may also attend courses at more than one college during a term, and will be counted separately at
each college, as represented in the bar chart on the next page. The black line represents the unduplicated view,
counting only the individual student regardless of how many courses/colleges they may attend during the term.
The chart on the next page highlights the number of students taking courses at more than one college during the
year.
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Source: THECB Accountability System
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Headcount vs. Enrollment
The table on the following page was developed to give a comprehensive view of student counts at Alamo
Colleges. The three primary data points are:
Total Unduplicated at Census Date: For officially certified student counts the Census Date is used. Census Date
is defined as the official day of record that public higher education institutions must determine the enrollments
that qualify to be reported to the Texas Higher Education Coordinating Board for state reimbursement. Also
referred to as Official Reporting Date (ORD). For fall and spring semesters, it is the 12
th
class day. For summer
semesters, it is the 4th class day.
Total Unduplicated with Flex II: For planning purposes, however, student data for the additional parts of term
(Flexible Entry) after Census Date are useful in providing a complete look at a given term. Flexible Entry means
an institution can report and be funded for semester credit/contact hours in classes that were not organized by
the census date (universities) or did not have its census date until after the census date of the term (CTC) but
otherwise met the state-mandated funding requirements.
Total Duplicated Budget View: The last segment of the data is reported for internal planning purposes.
Duplicated headcount means a student takes course at multiple colleges in the Alamo College’s system. This
duplication impacts ratios and other data that drive funding based on where a student attends class, referred
to as the College of Attendance. For budget purposes, Student Services and Advising are two key areas within
Alamo Colleges that are funded based on the College of Attendance.
Additionally, for Alamo Colleges, the definitions below provide the difference in terminology between
‘Headcount’ and ‘Enrollment’:
Student headcount
“Unduplicated” counts of students
Actual number of individual students enrolled
Students only counted once, even if enrolled in multiple courses
Student enrollment
“Duplicated” student number
Number of students enrolled in the number of courses, not the actual number of individual students
Students counted for each course in a term if enrolled in two courses then counted twice, three course
counted three times, etc.
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Unduplicated Headcount Enrollment
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APPENDIX
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Department Budget Allocations by College by Functional Categories
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All Funds Financial Structure
The Alamo Colleges reports as a business-type activity (BTA), under the Governmental Accounting Standards
Board (GASB 34-35). The term ‘fund’ in this context is not meant to equate to funds under GASB’s reporting
structure and is used strictly for budgetary control purposes.
ALL FUNDS
FINANCIAL STRUCTURE
Restricted Plant Funds Other Restricted Funds
Unrestricted &
Auxiliary Funds
Operating Budget)
Funding Source: Funding Sources: Other Sources:
Tuition & Fees Bond Issues Federal, State, Local, &
Taxes Taxes for Debt Retirement Private Grants
State Appropriations Federal, State, Local & Private Gifts
State Funding for Benefits private Grants Investment Income
Other Revenues Investment Income
Investment Income Private Gifts
Miscellaneous Transfers from Unrestricted
Auxiliary Revenue Funds
Funding Uses: Funding Uses: Funding Uses:
Instructional Cost Instructional Cost Instructional Cost
Public Service Public Service Academic Support
Academic Support Academic Support Student Services
Plant Operations & Maint. Student Services Institutional Support
Scholarships & Exemptions Institutional Support Plant Operations & Maint.
Transfers to Other Funds Plant Operations & Maint. Scholarships & Exemptions
Auxiliary Expenses Scholarships & Exemptions
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Historical Fund Balance
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Ten Year Trend of Revenue Sources
ALAMO COLLEGES DISTRICT
10 YEAR COMPARISON OF REVENUES
FISCAL STATE LOCAL TUITION
YEAR FUNDING (1) * % TAXES % & FEES (2) % OTHER (3) % TOTAL
2008-2009 (5) 87,947,041 32.70% 88,412,612 32.87% 83,452,604 31.03% 9,135,448 3.40% 268,947,705
2009-2010 (5) 90,134,871 30.88% 89,615,404 30.71% 103,371,926 35.42% 8,719,428 2.99% 291,841,629
2010-2011 (5) 85,942,117 30.03% 93,559,514 32.70% 98,756,325 34.51% 7,899,646 2.76% 286,157,602
2011-2012 (5) 77,777,498 27.37% 95,326,911 33.55% 100,344,216 35.32% 10,689,660 3.76% 284,138,285
2012-2013 (5) 75,997,901 26.09% 104,270,919 35.79% 101,916,100 34.98% 9,148,391 3.14% 291,333,311
2013-2014 (5) 77,019,978 26.12% 110,490,520 37.46% 96,714,128 32.79% 10,694,343 3.63% 294,918,969
2014-2015 (5) 77,540,886 25.46% 119,772,762 39.33% 96,658,002 31.74% 10,589,061 3.48% 304,560,711
2015-2016 (5) 77,485,937 24.47% 132,979,101 41.99% 95,000,076 30.00% 11,190,494 3.53% 316,655,608
2016-2017 (4) 81,924,206 23.13% 148,053,358 41.79% 113,699,147 32.10% 10,563,424 2.98% 354,240,135
2017-2018 (4) 84,406,081 23.84% 156,894,170 44.31% 101,073,447 28.54% 11,712,400 3.31% 354,086,098
(1) INCLUDES FUNDS FOR DEVELOPMENTAL EDUCATION Note: State Funding (1) includes State Paid Benefits for All Years
(2) NET TUITION AND FEES * 2015-2016 State Funding includes Veteran's Assistance Center $4.5M per year
(3) INCLUDES GROSS AUXILIARY REVENUES 2016-2017 State Funding includes Veteran's Assistance Center $4.5M per year
(4) PER BUDGET 2017-2018 State Funding includes Veteran's Assistance Center $4.1M per year
(5) ACTUAL REVENUES PER AUDITED FINANCIAL REPORT
Source: Annual Financial Reports - Schedules A and C
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Financial Policies and Procedures
The Board has the legal power and duty to act as a fiduciary in the management of funds under
the control of institutions subject to the Board’s control and management.
The target level for the current unrestricted fund balance is 15% of the annual current unrestricted
funds budget.
In compliance with the Texas Public Funds Investment Act, the Board has adopted an investment
policy (see C.1.7).
The authority to accept and receive donations and grants from private sources on behalf of any
college of the College District, or the College District as a whole shall be vested solely with the
Board, and all bequests of property for the benefit of the College District shall vest in the Board,
except to the extent that the Alamo Colleges Foundation serves as the official fund-raising and
endowment arm of the College District for all donations and grants from private sources.
When not specified by the grantor, funds or other property donated, or the income there from, may
be expended in any manner authorized by law and College District policy. The Chancellor shall
make recommendations to the Board regarding the acceptance of gifts and donations.
The grounds and facilities of the College District shall be used for the educational goals and purposes
of the College District as set forth by the Board. Such uses, as determined by the Board, the
Chancellor, and the respective college President, have priority over any other use of College District
facilities. The grounds and facilities of the College District shall be made available to members of
the College District community, including students and their respective registered organizations, when
such use does not conflict with normally scheduled activities, or any College District policies or
procedures. The requesting student(s) or student organization shall pay all expenses incurred by
their use of the facilities. Such expenses are limited to the cost of required College District custodial,
security, and building staffs.
Leasing or rental of College District facilities, in support of community needs and programs, is
permitted, provided that such use does not interfere with College District operations and is consistent
with the College District’s public purpose. The College District shall establish a schedule of rates,
competitive with the current market. The setting of rates shall at all times employ processes and
Financial Stability
Investments
Donations and Grants from Private Sources
Facilities Use
C.1.3 (Policy) Appropriations and Revenue Sources
Responsible Department: Vice Chancellor for Finance and Administration
Board Adoption: 8-18-09
Last Board Action: 8-18-09
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practices consistent with those in the realty market to ensure that the College District receives fair
and accurate market value for use of its property and services.
All sales of College District real estate are subject to prior Board approval.
The depository officially designated by the Board shall be the sole depository for College District
funds. All deposits shall be in accordance with the depository agreement, the College District
investment policy, and state law.
To provide funds, the Board shall be authorized to levy and pledge annual ad valorem taxes
sufficient to pay the principal of and interest on bonds for construction and equipment, for the
maintenance of the College District.
For information on tax abatements and tax increment financing see C.1.10.
Sale of College District Real Estate
Depository of Funds
Ad Valorem Taxes
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The fiscal year for the College District shall begin on September 1 and end on August 31. The Board
shall annually adopt a budget on or before September 1 of each year, providing authority to
expend funds in accordance with state law, College District policy, and the College District’s
approved procedures.
This policy and Procedure C.1.4.1 apply only to the annual College District current unrestricted funds
budget.
The budget shall be developed to support the goals of the Board-approved strategic plan of the
College District for the academic year stated in fiscal terms. The following principles shall be
adhered to in developing the annual budget:
1. In preparing and passing the budget, the administration and Board shall strive to distribute
funds in a manner that is aligned with the College District strategic plan to the maximum
extent possible. The budget shall reflect an equitable allocation of resources among the
many college and district services functions supporting the goals of the strategic plan.
2. The budget shall identify sufficient sources of funds to ensure a fiscally balanced budget.
3. The budget shall reasonably provide for contingencies to meet unforeseen demands.
4. The administration shall provide the Board with key indicators to assist the Board in its
deliberations.
Budget adjustments (movement of budget between accounts) and reallocations of reserve/pooled
budget accounts are allowed to support operations and to facilitate implementation of the College
District strategic plan.
The line item groups are:
a) Instructional and General (“I & G”): Instruction, Academic Support, Student Services, Institutional
Support, and Operation and Maintenance of Plant;
b) Public Service;
c) Scholarships and Exemptions; and
d) Auxiliary Enterprises.
C.1.4 (Policy) Budget
Responsible Department: Vice Chancellor for Finance and Administration
Board Adoption: 8-18-09
Last Board Action: 5-23-12
Annual Budget
Scope
Budget Principles
Budget Adjustments and Reallocations
Line Item Groups
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Budget adjustments between line item groups require prior Board approval. The following
transactions are exempt from this requirement:
a) Allocations and reallocations to and from the Chancellor's Reserve;
b) Salary and fringe benefit transactions; and
c) Allocations and reallocations to and from pooled accounts for specific use as approved by the
Board, such as equipment and adjunct faculty salary pools.
The budget may be amended during the fiscal year. Increases or decreases to the total annual
current unrestricted operating budget (budget amendments) shall be submitted to the Board for
prior approval.
Up to 25% of “net savings” (as defined by the Vice Chancellor for Finance and Administration) may
be carried forward from the prior year to the next budget year to provide a funding mechanism in
each College Presidents’ and Vice Chancellors’ budgets for priority initiatives and to incent a culture
of savings. The amount of the carryforward will be based on actual results after the audited financial
statements are approved by the Board of Trustees in December. Carry-over amounts not utilized
within two years will revert to the district’s fund balance. In January of each year, the Vice Chancellor
for Finance and Administration will provide a Savings Incentive Program report to the Board of
Trustees.
Activities which allow for carryforward which are excluded from the calculation include:
1. Unused revenues for programs which have been identified and approved by the Board of
Trustees as high cost and have special program tuition;
2. Student activity fees; and
3. Remaining balances from capital budget allocations.
The remaining 75% “net savings” will accumulate in fund balance to offset future differences in state
appropriation funding levels, revenues under budget and/or other reallocations by the Board of
Trustees such as increases to preventive maintenance.
The target level for the current unrestricted fund balance is 15% of the annual current unrestricted
funds budget.
Budget Amendments
Savings Incentive Program
Fund Balance
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The Board of Trustees (“Board”) as fiduciary of the funds of Alamo Community College District, may
direct or delegate the purchase, sale, and investment of funds under its control in investments
authorized in the Public Funds Investment Act, Chapter 2256, Texas Government Code (“PFIA”), in
compliance with Board-adopted investment policies, and according to the standard of care
prescribed in this written policy. This Policy is intended to satisfy the requirements of the PFIA. [Texas
Government Code Section 2256.005(a)]
The provisions of this policy apply to the investment of College District funds and to all funds under the control
of the Board, including, without limitation:
Operating Funds
Debt Service Funds
Debt Service Reserve Fund
Construction Funds and Unexpended Plant Funds
Other Funds
This investment policy emphasizes the safety of principal and liquidity, [Texas Government Code Section
2256.005 (2)] and addresses investment diversification, yield, maturity and the quality and capability of
investment management. The Board intends that investments will be purchased to hold until maturity; no
investments will be made for the specific purpose of speculation of changes in market interest rates.
The investment objectives of the College District are in order of priority:
1. Assure the safety of the College District’s funds.
2. Maintain sufficient liquidity to provide adequate and timely operating funds.
3. Ensure the investment is marketable if the need arises to liquidate the investment.
4. Minimize risk of loss resulting from concentration of assets by diversifying investments as to maturity,
security type, and issuer and providing for investments in authorized pooled and mutual funds.
5. Attain a market yield consistent with safety and liquidity considerations.
General
Scope
Objectives
C.1.7 (Policy) Investments
Responsible Department: Vice Chancellor for Finance and Administration
Board Adoption: 9-15-09
Last Board Action: 10-27-15
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The College District shall ensure that its facilities are safe, comfortable, and hygienic for students,
faculty, employees, and the general public. Consistent maintenance standards shall be employed
throughout the College District. Periodic assessments of the condition of College District facilities shall
be conducted.
The College District administration shall prepare, budget, and execute an annual preventive
maintenance program.
Funds allocated for the preventive maintenance program may be utilized only for materials, labor,
tools, and equipment or contracted work directly relating to and supporting the concept of well-
maintained buildings, grounds, utilities, or like items normally associated with physical plant
activities. Funds shall be set aside annually to fund preventive maintenance projects. Unspent funds
shall be carried over for inclusion in the subsequent annual budget. The set aside amount shall be
determined by the Board.
The Chancellor or designee shall develop, publish, and disseminate specific instructions and
procedures necessary to implement the preventive maintenance program.
The ultimate authority for naming College District property rests with the College District Board of
Trustees. The Chancellor or designee shall establish procedures for introducing naming opportunities
for consideration by the College District Board of Trustees, the Chancellor or designee, and the
Alamo Colleges Foundation Board of Directors.
The naming of College District property as defined in C.2.3.3 shall be based on the consideration
of funds or other resources generated for the benefit of the College District as agreed to by the
donors, the College District Board of Trustees, the Chancellor or designee, and the Alamo Colleges
Foundation Board of Directors.
Maintenance and Operations
Preventive Maintenance
Funding
Administration
Naming Facilities
Criteria for Naming Facilities
C.2.3 (Policy) Facilities and Grounds Management
Responsible Department: Vice Chancellor for Finance and Administration, District Institutional Advancement
Board Adoption: 8-18-09
Last Board Action: 2-24-14
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The Board may waive the application of this criterion when a naming opportunity is so significant
that a donation of funds or other resources is unnecessary. The Board shall base this determination
solely on the applicability of one or more of the following criteria:
1.
Outstanding academic and/or professional service to the College District;
2. Outstanding volunteer service that has significantly contributed to the advancement of the
College District; or
3. A significant historical association between the property to be named and the person,
persons, or organization for whom that property would be named.
Nothing in this policy or related procedures shall prevent the College Presidents, the Chancellor,
members of the Board of Trustees, the Board of Trustees as a whole, or the Alamo
CollegesFoundation Board of Directors as a whole from initiating action for the naming of any
College District property.
The College District Board of Trustees (Board) is the only entity with the authority to approve the
naming of any College District property, and reserves the right to accept or reject naming proposals
submitted through the Chancellor.
Further, the Board may set aside certain streets, buildings and places, both inside and outside of
buildings, at each college of the College District for its own naming decisions. The Board may assign
these places as either fundable or non-fundable as it so determines, and may add to these places
from time to time as it may choose.
The remaining places shall be recommended to the Board for naming from time to time by the
Chancellor, with or without recommendations from the public or college community, and may require
an investment from the individual, group of individuals, or organization wishing to secure the name
of the place, per the contribution value schedule approved by the Board. Such investment shall be
secured with the Alamo Colleges Foundation for the benefit of students, faculty and programs of the
College District.
The College District shall operate a continuing Capital Improvement Program based on College
District needs, taking into account enrollment, operations, and acquisition of property. Facilities
planning shall be inclusive of program needs and facilities standards in a manner consistent with
the master plan. The master plan shall be continually reviewed and shall be revised based on
College District needs or at least every five.
The College District shall establish standards for all College District facilities, in accordance with
federal, state, and local law and regulations. No construction, with the exception of routine
maintenance, shall be initiated without Board approval.
All construction delivery methods shall be selected and conducted pursuant to relevant law.
Authority and Recommendations
Facilities Planning
Construction Management
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All construction projects shall be administered by the Chancellor or designee.
Change orders of $50,000 and over shall be reviewed and recommended by the building
committee of the Board before submission to the full Board for approval.
If less than $50,000, change orders shall be approved by the Chancellor or designee provided that
the originally approved contract amount, plus contingency, is not exceeded.
Additionally, a change order or aggregate total of change orders that would put it beyond the
contract amount plus contingency, shall be submitted to the full Board for approval.
The College District fully supports national and state objectives to preserve, protect, and enhance
the environment.
To assist in achieving these ends, the Chancellor and the college Presidents shall develop programs
that implement the environmental principles set forth in C.2.3.2.
Project Administration
Change Orders
Environmental Protection
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years.
This Policy (the “Policy”) establishes conditions for the use of debt and creates procedures and
policies designed to manage the Alamo Community College District’s (the “College District”)
obligations within available resources, minimize the debt service and issuance costs, achieve the
highest credit ratings, maintain full, complete, and accurate financial disclosure and reporting, and
to comply with appropriate and applicable laws of the State of Texas (the “State”) and federal
law.
Within the applicable laws of the State, the College District may enter into debt obligations to
finance the construction or acquisition of buildings and infrastructure and other assets, maintenance
of existing facilities, to purchase land and personal property, or the option to refinance or restructure
existing debt. Unless recommended otherwise by the Vice Chancellor for Finance and Administration,
whose recommendation must be approved by the Board of Trustees, all debt will be incurred at the
College District level or through a non-profit corporation created by the College District. This Policy
applies to all debt issued regardless of the purpose for which issued or the funding source for
repayment. The Vice Chancellor for Finance and Administration is responsible for the debt
management for the College District. Responsibility for the operational activity related to
management of debt may be delegated to the Associate Vice Chancellor of Finance and Fiscal
Services (AVC), or Treasurer.
The objective of the Policy is to ensure prudent debt management practices that include:
Minimize or avoid year-to-year fluctuations in the tax rate
Minimize borrowing costs
Structure the earliest possible maturity of the debt
Preserve or enhance the District’s credit ratings
Assure full, complete, and accurate financial disclosure and reporting compliance
Comply with State and federal laws
General
Scope
Objectives
C.3.1 (Policy) Debt Management
Responsible Department: Vice Chancellor for Finance and Administration
Board Adoption: 5-17-11
Last Board Action: 5-19-15
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Functional Category Descriptions
1xxx Instruction
This category includes expenditures for all activities that are part of an institution's instruction program.
It includes salary and operating expenditures for:
Academic, Vocational and Technical
instruction (credit and non-credit
courses)
Developmental and Tutorial instruction
Remedial
Regular, Special, and Extension
sessions
Separately organized activities
associated with instructional and
training programs, such as Child
Development Program.
Expenditures for departmental
research and public service that are
not separately budgeted
Expenditures of department
chairpersons, in which instruction is still
the primary role of the administrator
Summer Programs for Children
Programs for Seniors
This category excludes expenditures for academic administration when the primary assignment is
administration -- for example, Academic Deans.
2xxx Public Service (Activities designed primarily to serve the general public)
This category includes funds expended for activities that are established primarily to provide non-
instructional services beneficial to individuals and groups external to the institution. It includes salary
and operating expenditures for:
Lectures
Seminars and Workshops
Planetarium operations.
3xxx Academic Support
This category should include funds expended primarily to provide support services for the institution's
primary missions -- instruction, research and public service. It includes salary and operating expenditures
for:
The retention, preservation and display of educational materials, i.e., Libraries/Learning Resources,
Museums and Galleries
Academic administration, i.e. Dean’s salaries and office expenses
Technical support, i.e. Computer Services and Audio-Visual services
Separately budgeted support for course and curriculum development, and related items
Faculty development
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4xxx Student Services
This category should include funds expended for activities that primarily contribute to students'
emotional and physical well-being and to their intellectual, cultural, and social development outside the
context of the formal instruction program. It includes salary and operating expenditures for:
Admissions, Records, Registration
Commencement
Assessment and Testing
Clinic
Advising & Counseling
Intramurals (Auxiliary Supported Expenses)
Services to Disabled Students
Student Activities
Student Financial Aid Services
Student Job Placement
Veteran’s Affairs
Health Services
Center for Student Information
5xxx Institutional Support
This category includes salary and operating expenditures for:
Central executive level management and long-range planning of the entire institution Board of
Trustees activities, Chancellor, Vice Chancellor’s, President’s
Business and Fiscal Operations and SupportAccounting, Bursar’s Office, Fiscal Affairs, Internal
Audit, Tax Assessing/Collecting
Employee personnel and records Human Resources / Employee Services
Logistical activities that provide procurement, storerooms, safety, security, printing and
transportation services to the institution - Procurement and Security
Support services for faculty and staff that do not operate as auxiliary enterprises - Faculty Senate,
Staff Council, Health/Wellness, Hospitality, Staff Training
Activities concerned with community and alumni relations, including development and fund raising
Community and Public Relations/Information, Development
Administrative data processing
Information Technology(IT) departments
Space Management, Records Management
Communications, Legal/Audit Fees, Planning and Research
Bad debt related to tuition and fee revenue
6xxx Operations and Maintenance of Plant
This category should include all expenditures of current funds for the operation and maintenance of
physical plant, net of amounts charged to auxiliary enterprises, hospitals and independent operations.
It includes salary and operating expenditures for:
Building/Grounds Maintenance
Custodial Services
Preventive Maintenance
Utilities
Support – Contract Administration, Project Management
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7xxx Scholarships and Fellowships
This category includes expenditures for scholarships and fellowships from restricted and unrestricted
funds in grants to students either from selection by the institution or from an entitlement program. If the
institution does not select the recipient of the award and is only custodian of the funds, as with ROTC
scholarships, the funds should be reported in the Agency Fund group.
This category includes Institutional and Trustee.
Certain Payments to Students are not Scholarships and Fellowships:
Recipients of grants are not required to perform service to the institution as consideration of the grant,
nor are they expected to repay the amount of the grant to the funding source. When services are
required in exchange for financial assistance, as in the federal College Work-Study Program, the
charges should be classified as expenditures of the department or organizational unit to which the
service is rendered.
8xxx Auxiliary Enterprises
This category includes all expenditures relating to the operation of auxiliary enterprises, including
expenditures for operation and maintenance of plant and institutional support. It includes salary and
operating expenditures for:
Child Care Center
Food Service
Natatorium Operation
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Tuition and Fee History
ALAMO COLLEGE DISTRICT
20 YEAR TUITION AND FEE SCHEDULE SUMMARY
By Fall Semester
1998
1999 2000
2001
2002 2003
2004 2005
2006
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Tuition per Sem Hour
In District
$24 $24
$30 $30 $33 $35 $38 $40 $42 $44 $51 $53.5
$53.5 $56
$70
$70 $70
$70 $73
$86
Out-of-Dist $46
$46
$55.5 $55.5
$59 $70 $76 $80 $84 $88 $95 $103.5 $107 $112 $185
$185 $185
$185
$194 $202
Non-Resident $92
$92 $108.5 $108.5 $119
$140
$152 $160
$168 $176 $183 $203 $214 $224 $358 $358 $358 $358 $376 $453
General Fee
In District
1 - 6 HRS
$60
$60 $80 $80 $80 $80 $100 $105 $110
$116 $116 $122 $122 $130
7+ HRS $65 $65
$85 $85
$85 $85 $105 $110 $115 $121 $121
$127 $127 $135
Out-of-Distri ct
1 - 6 HRS
$60 $60 $80 $80 $80
$80 $100
$105 $110 $116
$116 $122 $122 $130
7+ HRS $65
$65 $85 $85
$85 $85 $105 $110 $115 $121
$121 $127 $127
$135
Non-Resident
1 - 6 HRS $60 $60 $80 $80 $80 $80 $100
$105 $110 $116
$116 $122 $122 $130
7+ HRS $65
$65 $85
$85 $85 $85
$105 $110 $115 $121 $121 $127 $127
$135
Registration Fee $10 $10
$10 $10 $10 $10 $10
$11 $12 $13
Student Insurance
$4 $4 $4 $4 $4 $4 $4
$4 $4
$4
Library Upgrade Fee $10 $10
$10 $10 $10 $10 $10
$11 $12 $13
Campus Access Fee
$25
Student Activity Fee* $1
International Edu Fee $1
* Per Semes ter Hour
FY2013 - Folding the general fee into tuition; Tuition calculations are based on general fee per semester hour, assuming 12 semester hour workload added to the tuition rate.
2016 - Tuition and Fees schedule effectived Spring 2016 based on the Board arrpoval on October 27, 2015
Summer Momentum Pl an:
2 year completion: Up to 6 credit hours in Summer FREE, if earned 24 SCH combined Fall and Spring
3 year completion: 3 credit hours in Summer FREE, if earned 18 SCH combined Fall and Spring
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FY18 Budget-Related Board Minute Orders/Approved Minutes
Minute Orders are on following pages. All minute orders were approved as written.
Board Minute Order Index
Fiscal year 2017 – 2018 All Funds Budget ................................................................................................................ 125
Tax Rate for Fiscal Year 2017 2018 .......................................................................................................................... 128
Fiscal Year 2017 – 2018 Operating Budget ................................................................................................................ 130
Debt Management Plan for Fiscal Year 2017 – 2018 .............................................................................................. 133
Tuition and Fees Schedule for Fiscal Year 2017 - 2018 .......................................................................................... 134
Fiscal Year 20172018 Compensation Increase ..................................................................................................... 139
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