Fiscal year 2013 - 2014

Transcription

DELTA COLLEGE
FY 2013-2014
Strategic Planning
& Budget
University Center, Michigan
Cover Design by
Brian Raymond
DELTA COLLEGE
is one of twenty-eight (28) community colleges in the
state of Michigan. It currently has full time equivalents (FTE) around 7,700 and produces
approximately 215,000 credit hours per year. The staff includes approximately 464 full-time
employees of which 219 are faculty. Delta ranks as the 9th largest community college in the
state.
Delta is a comprehensive community college, which offers transfer curriculum, occupational
training, adult enrichment classes and a variety of other community services. The college
offers certificates and associate degrees in a wide range of program areas which are listed in
the appendix.
The college district is the Great Lakes Bay Region, encompassing the counties of Saginaw,
Midland and Bay in Michigan. The college's Corporate Services Division provides training
throughout the state and internationally. The 640 acre main campus is located in rural Bay
County about equidistant from each of the major cities. In 1990, the college made a
commitment to expanding access and developing a presence in each of the three major cities
by acquiring or leasing facilities.
The Delta College Midland Center was purchased in 1991 through a bond sale. It is a
renovated Catholic elementary school with about 25,000 square feet. In 1997, the college
opened the 30,000 square foot Planetarium and Learning Center in Bay City that was built with
funds provided by National Aeronautics and Space Administration (NASA). The college also
leases the Ricker Center in Saginaw from Buena Vista School District. The Ricker Center is a
multi-purpose facility providing classrooms, a computer lab, a science lab, and student support
services. These facilities provide the presence needed in each of the three cities and
decreases the demand for classroom and office space on the main campus.
Maps of the main campus and each of the centers are included in the section called “Other”.
DELTA COLLEGE BOARD OF TRUSTEES
Jack R. MacKenzie; Michael D. Rowley; Edith (Dee Dee) Wacksman
Robert B. Stafford, Chair; Dr. Kathleen S. Ellison, Vice-Chair;
Kimberly R. Houston-Philpot
Saginaw County: The Rev. Dr. Robert L. Emrich; Karen L. Lawrence-Webster;
R. Earl Selby
President:
Dr. Jean Goodnow
Bay County:
Midland County:
It is the policy of Delta College not to discriminate in employment, education, public accommodation or public service on the basis of religion,
race, color, national origin, age, sex, marital status, sexual orientation, gender identity, height, weight, arrest record, veteran status, disability,
or other classifications as required by applicable U.S. federal, state or local law. Direct inquiries to the Equity/Compliance Officer, Delta
College, 1961 Delta Road, Office J101, University Center, MI 48710, telephone 989-686-9512, or email: [email protected]
The Government Finance Officers Association of the United States and Canada (GFOA)
presented an award for Distinguished Budget Presentation to Delta College for its annual
budget for the fiscal year beginning July 1, 2012.
In order to receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan and as a
communication device.
The award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
DELTA COLLEGE
TABLE OF CONTENTS
Letter from Delta College President .................................................................. 1-2
Resource Allocation and the Funding of Strategic Initiatives ............................ 3-5
Message from 2012-2013 Budget Cabinet Chair .............................................. 6-7
The 2012-2013 Budget Cabinet ............................................................................8
Strategic Planning
Strategic Planning at Delta College ................................................................9
Strategic Planning & Institutional Effectiveness Steering Committee .............9
Delta College Mission, Vision and Values ....................................................10
Environmental Scanning .............................................................................. 11
Environmental Scanning Committee..............................................................11
2012-2015 Strategic Focus Areas ................................................................12
2013-2014 Strategic Initiatives Overview.......................................................13
2013-2014 Institutional Action Plans:
Student Success ................................................................................. 14-19
Community Focus ............................................................................... 20-22
Sustainability ..................................................................................... 23-25
People Focus .................................................................................... 26-27
2012-2013 and Mid-Year Reports ........................................................... 28-37
Additional Institutional Strategic Planning Initiatives ......................................38
Strategic Planning Summary .........................................................................39
Budget Planning Process ...............................................................................40
Procedures for Budget Amendment ............................................................. 41
All Funds
Budget Summary .......................................................................................... 43
Five-Year History ...........................................................................................44
General Fund
General Fund Overview .................................................................................45
Organizational Chart ......................................................................................46
General Fund Budget Summary ....................................................................47
Five-Year History and Budget Comparison ............................................. 48-49
Fund Balance History ....................................................................................50
Revenue Detail ........................................................................................ 51-58
Expenditure Detail ................................................................................... 59-64
Cost Center Detail ................................................................................... 65-71
Fringe Benefit Summary ................................................................................72
Summary of Budgeted General Fund Personnel ..........................................73
Designated Fund ............................................................................................ 75-82
Restricted Fund .............................................................................................. 83-84
Grant Detail ............................................................................................. 85-91
History ..................................................................................................... 92-94
Auxiliary Fund ................................................................................................. 95-98
Plant Fund .................................................................................................... 99-106
Endowment Fund ....................................................................................... 107-112
Glossary ..................................................................................................... 113-114
Fiscal Policies ............................................................................................. 115-122
Fiscal Planning
Budget Projection Model ...................................................................... 123-124
Other
Credit Hour History .......................................................................................125
Credit Hours 2013-2014 ..............................................................................126
Academic and Transfer Programs Degrees and Certificates ............... 127-130
Campus Maps ...................................................................................... 131-134
Dear Colleagues and Constituents:
Delta College has prepared a balanced budget for 2013-14, with overall revenues meeting or exceeding
expenditures. The overall budget is $121.9 million (all funds), with $65.6 million in the General Fund.
The College maintains reserves at recommended levels and continues to set aside the necessary funds
for facility maintenance and to address potential revenue reductions. The College has maintained its
ongoing financial philosophy of not incurring debt for new construction, renovations, operations, or
maintenance.
Revenue:
The State of Michigan continues to address difficult economic issues due to the extensive loss of
automotive manufacturing jobs and significant reductions in tax revenues. The Governor and the
legislature continue to deal with ongoing budget issues related to high average unemployment (8.3%),
significant job loss, low tax revenues (through sales, income, and property assessments), and increasing
costs. In 2013-14, community college funding is expected to increase by 2.2%. As always, mid-year
executive order cuts remain a possibility.
Property tax revenues are expected to increase by 1.18%, which is below the State Headlee inflation rate
cap of 2.4%. This contrasts significantly with historical trends in which property tax values were greater
than inflation until 2006-07. Delta College also relinquishes a large portion of tax revenues
(approximately $1 million annually) due to property tax reductions granted for economic development
purposes (tax abatements and Downtown Development tax captures).
The College has a philosophy of providing high quality instruction and educational services for our
students at a reasonable cost. In 2012-13, the Board approved an increase in in-district tuition of $2.00.
For 2013-14, the Board approved an increase in in-district tuition of $2.50. Delta College tuition
remains the lowest of any higher education institution in the Great Lakes Bay Region.
Expenditures:
Increases in the cost of instruction, technology, energy, retirement contributions, and health insurance
continue to place pressure on the College budget. As resources are allocated, attention is paid to assure
that the College is able to continue strong support for learning as its core mission.
FY 2013-2014 BUDGET
Page 1
Campus Renovations:
Extensive campus renovations have taken place over the past 10 years to modernize, upgrade, and
expand facilities. In 2011-12, the College requested and received approval from the State to begin the
planning phase to renovate the Allied Health Building that opened in the mid-1970s. In April 2013, the
College broke ground on the renovation to what will now be known as the Health Professions Building.
This renovation was made possible through funding from the State of Michigan as well as generous
donations from our community, including many members of our Delta College faculty and staff.
Budget Priorities:
The College uses a comprehensive Strategic Planning and Budgeting process to identify institutional and
budget priorities. Delta College participates in the Academic Quality Improvement Program (AQIP)
accreditation process. The Strategic Planning, Budgeting, and AQIP processes will continue to guide
our budget planning and resource allocation for 2013-14 and the coming years. These priorities include
student success, community focus, resource effectiveness and sustainability, and people focus.
During the upcoming fiscal year, Delta College will use continuous improvement and process
management strategies to prioritize resources, improve operational efficiencies, and improve the costeffectiveness of operations. Through these strategies, Delta College will maintain high quality
instruction and educational services and move forward with new innovations. The College’s faculty and
staff will continue to provide high quality learning opportunities to positively impact our students and
the community. Thank you for more than 50 years of tremendous support. Delta College looks forward
to serving you in the future.
Sincerely,
Jean Goodnow, Ph.D
President
Page 2
FY 2013-2014 BUDGET
DELTA COLLEGE
Budget Planning and Resource Allocation Decisions
The budget process for the upcoming fiscal year begins after fall enrollment data is available. A budget
model is developed, based on the best available information for each revenue and expense category
and new strategic initiatives are incorporated. The budget model is reviewed and discussed with the
President, Executive Council and Budget Cabinet beginning in mid-fall and the budget model
assumptions are updated and discussed regularly during the year as new information becomes
available.
After years of strong and record enrollment, the regional economy is beginning to recover and with that,
enrollment has begun to decline. This trend is evident at community colleges across the state as nontraditional students return to the workforce. Enrollment management plan initiatives are in place to
attract an increased percentage of the declining K-12 graduates and adults seeking new skills.
However, a drop of 15,000 credit hours has been projected for the upcoming year, a decline of 6.5%
and a loss of approximately $1,830,000 in tuition revenue.
State appropriations are expected to increase 2.2%, or $298,500. This brings state funding back up to
levels that existed in 1999, fourteen years ago (before inflation adjustment), yet enrollment remains
22% higher than at that time. Preliminary property tax revenue projections indicate a slight gain across
the three county district of approximately 1.18%, or $271,000. Modest increases in these two primary
revenue sources are welcome, however they do not come close to offsetting revenue losses from
declining enrollment.
Delta’s Board of Trustees, Budget Cabinet and administration have a long history of focusing on tuition
affordability. In-district tuition for FY13-14 has been set at $88.50/credit hour, an increase of
$2.50/credit hour. Delta’s tuition rate and tuition and fee revenue fall below the State average for all
Michigan Community Colleges. The $2.50 increase is necessary to partially offset losses due to
declining enrollments.
On September 4, 2012 Public Act 300 was enacted addressing major reform in the Michigan Public
School Employees Retirement System (MPSERS). This complex reform bill addressed many of the
long standing and unsustainable components of the system, including the anticipated increase in
mandated employer contributions from the planned 27.37% scheduled to be effective October 1, 2012
and projected to increase to over 35% by 2016. The bill offered current employees an election for
future pension and health benefits, accompanied by varying levels of employee contributions. After all
elections were made, the college’s effective contribution rate approximates 25% of salary and applies
to current and future employees, regardless of whether they elect to participate in the defined benefit or
defined contribution plan until the systems $45 billion unfunded actuarially accrued liability is funded.
Retirement related benefit costs, including Federal Social Security add 32.65% of expense to each
wage dollar paid for all MPSERS employees.
Fiscal constraint and resource reallocation have played important roles in budget management during
this era of economic strain in Michigan. The budgeting process focuses on student success and
student learning as outlined in the College vision, mission, values, guiding principles and strategic
initiatives. Recommendations for cost saving measures, funding reallocations and replacement
revenues are solicited from all faculty and staff, with a commitment to bring each idea forward for
consideration by the Executive Council. Specific reductions in spending and resource reallocations
have been components of the annual budget process for the past decade. The FY13-14 balanced
budget plan incorporates spending reductions totaling $1,325,000 and maintains all existing programs
and services.
FY 2013-2014 BUDGET
Page 3
DELTA COLLEGE
(Continued)
In FY 11-12, the college transitioned medical insurance to a self-funded payment model from a fully
insured/experience rated model, generating substantial one time and ongoing annual savings.
Medical insurance continues to be managed with a focus on creating consumer awareness, wellness
and involvement. The Delta College Benefits Committee, with representation from all employee groups
across the college met over the course of the year and evaluated many options and alternatives in
benefit design. Their Committee Report identified a number of alternatives for implementation that
would result in significant cost savings. Effective July 1, 2013 the employee contribution toward
medical insurance will increase to 17.5% of the premium. In addition, increased copays for office visit,
urgent care, emergency room visits, and prescriptions drugs will become effective. Combined, these
changes will result in General Fund savings of approximately $500,000 annually. Delta’s ongoing
benefit design changes and current employee contributions place the college safely below the Public
Act 152 limitations on public employer payments for employee medical insurance enacted in 2011.
Facility maintenance and equipment replacement has been an important priority in recent years as the
college celebrated its 50th anniversary in 2011. The College established a long-term goal in 1996-97 to
commit approximately 5% of the budget or about $2-3 million annually to a Facility Maintenance and
Equipment Replacement Fund for capital asset life cycle replacement. Current appraised replacement
value for the College buildings and equipment total $271 million. A simple 30 year life cycle
replacement for the entire value would require $9 million be reserved annually. The College currently
allocates $1 million annually for this purpose. An additional $1 million is budgeted toward the State
required match on capital renovation projects. Upon completion of all Master Plan renovations, this $1
million annual allocation will transfer to the Facility Maintenance and Equipment Replacement Fund for
a total allocation of $2 million annually for life cycle replacement of buildings and equipment.
Additionally, any excess revenues over expenditures beyond those needed to maintain a 10% General
Fund Reserve Balance are transferred to the Plant Fund at the end of each fiscal year in an effort to
provide a funding mechanism for facility life-cycle replacement needs.
The largest remaining component of the Campus Master Plan is the renovation of the Health
Professions Building which houses all health career programs. This $20 million LEED project broke
ground in spring 2013 and will be completed in time for fall 2013 classes. As requested in the State
Five Year Capital Outlay Master Plan since 2002 and approved in the State Capital Outlay
Appropriations bill in summer 2012, the State will fund 50% or $10 million of the project cost. The
remainder is funded through a $7 million capital campaign and $3 million from Plant Fund reserves
established for this purpose.
Page 4
FY 2013-2014 BUDGET
DELTA COLLEGE
Sources of Savings and New Funds
Sources of Savings
Description
Faculty Positions Retirements/Replacements
Marketing Vacancy/Reorganization
Human Resources Vacancy/Reorganization
Utilities Savings
Facilities Custodial
Facilities Post Office Vacancy/Reorganization
SES Associate Dean Student Activities Vacancy/Reorganization
Faculty Release Time Restructure
Senate Office Professional Vacancy/Reorganization
Finance Office Vacancy/Reorganization
SES Counseling Advising Vacancy/Reorganization
Part-Time Hours Reduction
SQL Migration/Reduced Maintenance Fees
Accreditation Reduced annual Cost
Total Savings
Strategic
Focus Cost
Amount Area Center
$ 592,039
FS various
20,000
FS
6750
61,586
FS
6746
81,000
FS
7781
184,000
FS
7781
23,000
FS
6748
90,000
FS
5618
108,000
FS
1127
28,203
FS
6747
25,000
FS
6743
65,000
FS
5613
18,500
FS
various
20,000
FS
6745
8,680
FS
4552
$1,325,008
New Strategic & Operational Funding
Ricker Open Saturdays
Student Conduct Software Maintenance
IT Annual Maintenance Agreements
Deferred Server Replacement Maintenance
Ellucian Contract CPI Increase
Wireless Upgrade, Maintenance, Bandwidth Increase All Sites
Backup Strategy, Hosted Exchange Migration Maintenance
Adjunct Pay Rate Increase
Total New Funding
$ 12,500
6,500
80,530
18,000
32,536
49,770
7,000
87,550
SS
SS
PSE
FS
PSE
PSE
PSE
PF
5660
5608
6745
6745
various
6745
6745
1127
$ 294,386
On-Going Strategic & Operational Funding
Registration Fee Transfer for Partial Datatel Annual Maintenance
Instructional Computer 4-Year Replacement Life Cycle Funding
Center for Organizational Success
Achieving the Dream Initiative Match
Facility Maintenance & Equipment Replacement
Renovation Match
$
80,000
130,925
183,590
48,315
1,000,000
1,000,000
PSE Revenue
PSE 1124
PF
4551
SS
5627
FS
7799
FS
7799
SS-Student Success PSE-Program and Service Excellence PF-People Focus
CR-Community Relationships FS-Financial Stability SU-Sustainability
FY 2013-2014 BUDGET
Page 5
Message from Budget Cabinet Chair
It is an honor to serve on Budget Cabinet and to write this letter on behalf of all members. Despite the
challenges presented by declining enrollment, each Cabinet member has worked diligently toward
recommendations that are fair, realistic, and responsible. Our recommendations support the mission,
vision, and values of the College, as well as supporting our tradition of excellence and affordability.
Record high enrollments peaked in 2009-2010, as Delta retrained workers in the wake of the worst
recession in decades. We are now on the downside of the enrollment bubble, experiencing enrollment
declines common to other colleges in Michigan. Delta’s projected credit hours for 2013-2014 are
expected to drop approximately 6.5% from the current year, representing a total decline of 14% from the
peak four years earlier.
Revenues for the College’s General Fund come from three main sources: tuition and fees, state
appropriations, and property taxes. Tuition and fees comprise the largest component, currently making
up approximately 43% of total General Fund revenues. The expected enrollment decline from 230,000
credit hours in 2012-13 to 215,000 credit hours in 2013-14 would result in a loss of nearly $1.9 million
in tuition and fee revenues. This loss would be only partially offset by an expected increase in state
appropriations of approximately $298,500, and by a $271,000 increase in property tax revenues.
In response to the economic crisis over the last five years, Delta College has strived to maintain the
lowest tuition possible, with annual increases averaging only $1.60 per credit since 2008-09. Significant
cost-cutting measures were also undertaken during this period to utilize our resources as efficiently and
responsibly as possible. As a result of prior years’ efforts toward responsible fiscal policies, Delta
College’s tuition is now in the lower half of Michigan’s community colleges. Over the last five years,
the total cost to attend Delta College has increased by only 18%, while other Michigan colleges in our
representative comparison group have increased by an average of 47% over this same five year period.
The College Scorecard released by the White House indicates that Delta’s net costs (after factoring in
potential financial aid) have dropped by 47.5% since 2007.
After thoughtful review of spending priorities, this year’s Budget Cabinet has recommended the funding
of several one-time and ongoing requests related to technology which were deemed necessary to
promote student success. In addition, we have recommended a task force be formed to develop a broad
institutional approach to planning, funding and managing the College’s equipment and technology
needs. We believe that enhanced planning for asset and technology life cycle replacements will better
position the college for the future.
With sustainability in mind, Budget Cabinet has recommended a modest tuition increase for 2013-2014,
as well as increases in technology fees and online class fees. We are mindful of the desire to provide the
most affordable education possible. However, we have agreed that certain revenue increases are
necessary as part of a responsible plan for the long-term financial stability of the college and to enable
us to continue Delta’s tradition of providing quality education.
Page 6
FY 2013-2014 BUDGET
Budget Cabinet members are responsible to all the stakeholders of the college community. Minutes
from all Budget Cabinet meetings are available online, as we strive to maintain transparency and trust.
I would like to thank all Budget Cabinet members for their conscientious efforts throughout this year’s
deliberations.
Cabinet members include representatives from the Board of Trustees, faculty,
administration and staff. As such, each member has made valuable contributions to our discussions,
reflecting their various responsibilities. Also, special thanks to Deb Lutz for her guidance through the
process.
Respectfully,
Janis Kendziorski, Chair of Budget Cabinet
FY 2013-2014 BUDGET
Page 7
DELTA COLLEGE
BUDGET CABINET
2012-2013
Tim Allen......................... Associate Professor of Math & Computer Science
Wendy Baker ........................... Professor of Biology; Immediate Past Chair
of Budget Cabinet
Chris Curtis ................................................. Division Chair of Social Science
Cheryl Dzurka ..................................... Senior Human Resources Generalist
Kathy Ellison ...............................................Delta College Board of Trustees
Pat Graves ................................... Executive Director of Corporate Services,
Business Partnerships & Resource Development
Janis Kendziorski ................................... Associate Professor of Accounting;
Chair of Budget Cabinet
Tom Kienbaum ................ Mechanical Maintenance, Facilities Management
Kathy King .................................................... Associate Professor of English
Debra Lutz ........................ Vice President of Business & Finance/Treasurer
Judy Miller ....................................... Dean of Student & Academic Services
Mark Mitchell........................................... Associate Professor of Economics
Kate Rees ................. Administrative Office Professional, Health & Wellness
Stacy Smith ...................................... Associate Dean of Academic Systems
& Student Achievement
Deb Temperly ............................................................... Professor of Biology
Andrea Ursuy ................................... Assistant to the President & Director of
Strategic Planning
Barb Webb........................... Information Technology Contract Administrator
Karen Wilson ...........................................................Professor of Economics
Page 8
FY 2013-2014 BUDGET
STRATEGIC
PLANNING
Strategic Planning at Delta College
Delta College has implemented a systemic strategic planning process that supports the mission, vision,
and values; is aligned horizontally and vertically throughout the organization; integrates environmental
scanning, resource allocation, and resource development; and effectively implements coordinated action
plans that improve the College’s programs and services. Action plans are measureable and benchmarked
externally to support Delta College’s commitment to be a high-performing institution. During the planning
process, College leaders implement practices that encourage excellence, innovation, agility, assessment,
and engagement to continually improve performance.
Strategic Planning & Institutional Effectiveness Steering Committee
Toni Clegg
Academic Assessment
Chris Curtis
Chair of Chairs
Laura Dull
Social Science Faculty
Cheryl Dzurka
Executive Committee for
Administrative/Professional Staff
Dr. Jean Goodnow
President
Dr. Gail Hoffman-Johnson
Interim Vice President of Instruction & Learning
Services
Deb Lutz
Vice President of Business & Finance
Margaret Mosqueda
Vice President of Student & Educational Services
Kate Rees
Support Staff Executive Committee
Leslie Smith
AQIP Representative
Andrea Ursuy
Director of Strategic Planning
Dora Salinas
Senate President
Karen Wilson
Faculty Executive Committee
Wm. Michael Wood
Director of Institutional Research, Environmental
Scanning
FY 2013-2014 BUDGET
Page 9
Delta College Mission, Vision, and Values
The Delta College Board of Trustees adopted the current Mission on April 12, 2012, and the Vision and
Values statements on May 9, 2006.
Mission
Delta College serves the Great Lakes Bay Region by educating, enriching and empowering our diverse
community of learners to achieve their personal, professional and academic goals.
Vision
Delta College is our communities’ first choice to learn, work, and grow.
Values
Delta College is a diverse learning-centered community based on integrity and respect. From a foundation of
leadership, we use innovation and teamwork to achieve excellence.
Diversity: We actively promote, advocate, respect and value differences. We foster a welcoming environment
of openness and appreciation for all.
Integrity: We are committed to honesty, ethical conduct, and responsibility.
Respect: We stand for trust, caring, loyalty and academic freedom.
Excellence: We support outstanding achievement in our students, employees, and communities. We have a
passion for quality and strive for continuous improvement.
Leadership: We create and communicate inspirational visions for results. We are accountable to our
communities.
Innovation: We rejoice in creative change. We are flexible, agile, and risk-taking.
Teamwork: We foster communication and collaboration across boundaries, and support shared governance.
Learning-centered community: We are an engaging, inclusive, diverse learning organization. We focus on
academic excellence, civic responsibility and community leadership.
Excellence
Innovation
Teamwork
Delta College
A Diverse LearningCentered Community
Integrity
Respect
Leadership
Page 10
FY 2013-2014 BUDGET
Environmental Scanning
Environmental scanning is a critical component of strategic planning. It creates the foundation
for the College to provide quality services and resources to effectively serve its constituents,
provides information for data-driven decision making, and supports programmatic and budget
decisions for the current and upcoming fiscal years.
Environmental scanning is not just the responsibility of one person at Delta College. A crossfunctional group of over 20 employees serves on the Environmental Scanning Committee. In
addition, all employees are encouraged to share environmental scanning information via an
electronic form on the College portal site.
The College has identified economic, educational, and social indicators that are considered
during the strategic planning and budgeting process.
Environmental Scanning Committee
Wm. Michael Wood
Judy Miller
Barry Baker
Sue Montesi
Gary Brasseur
Dave Peruski
Talisa Brown
Larry Ramseyer
Tom Caylor
Scanlon Romer
Wendy Childs
Dan Segura
Emily Clement
Jason Stahl
Shelly Enriquez
Jacob Vanhouten
Bruce Faccio
Shelly Whitney
Leanne Govitz
Anne Wolfe
Pat Graves
Jack Wood
FY 2013-2014 BUDGET
Page 11
2012 - 2015 Strategic Focus Areas
Delta College’s four strategic focus areas were initially identified in 2006 with input from a
community-wide group of constituents. In 2012, the Strategic Planning and Institutional
Effectiveness Steering Committee validated the importance of these focus areas through
completion of environmental scanning, SWOT analysis, and an analysis of the key advantages
and challenges of the College. These focus areas establish the foundation for the initiatives
and annual action plans that are part of the Delta College Strategic Plan.
The four strategic focus areas are:
Student Success
Promoting success for all students, in the classroom,
and in life
Community Focus
Understanding and responding to our
communities' needs
Sustainability
Using all resources in an efficient
and sustainable way
People Focus
Respecting and growing our people personally,
professionally, and organizationally
Page 12
FY 2013-2014 BUDGET
2013-14 Strategic Initiatives Overview
Delta College’s strategic initiatives provide a broad, goal-oriented description of the way in which
the College is working to attain success in each of our four identified strategic focus areas.
For the 2012-15 strategic plan, the College has identified eight strategic initiatives. To
accomplish these initiatives, institutional action projects have been developed. The action
projects are annual in nature and for the 2013-14 academic year, there are sixteen projects.
The strategic initiatives are listed below.
Student Success
1.1 Create a comprehensive enrollment and retention plan that incorporates a
routine assessment for student success.
1.2
Increase completion rates of students earning certificates and associates
degrees.
1.3
Enhance the collection and use of data to increase student success.
Community Focus
2.1 Increase community involvement to foster college readiness in the Great Lakes
Bay Region.
2.2
Meet the needs of area employers and provide support for economic
development in our region.
Sustainability
3.1 Expand, promote, and codify sustainability across the curriculum.
3.2
Create an increased understanding of the excellent value that Delta College
offers to the Great Lakes Bay Region.
People Focus
4.1 Recruit, support, and retain a diverse and talented workforce.
FY 2013-2014 BUDGET
Page 13
Page 14
FY 2013-2014 BUDGET
2013-14 Institutional Action Plans
Strategic
Focus Area
Student Success
Initiative 1.1
Create a comprehensive enrollment and retention plan that incorporates a
routine assessment for student success.
Strategy
for Action
Action Plan
Assess Current Enrollment Practices
Hire a consulting firm to perform the following services:
- Enrollment Management Assessment
- Enrollment Management Communication Audit
- Enrollment Goal Setting
Champion(s)
Margaret Mosqueda, Pam Clark, Leanne Govitz, Gary Brasseur, Judy Miller,
Dean of Students
Resources
SES, Academic Services, and Institutional Advancement
Baseline
Current practices
Outcome
Measures
Strategy
for Action
Action Plan
Champion(s)
Resources
Outcome
Measures
Outcome Measures
- Assess communication plan for current
and potential students
- Develop a system to track enrollment
data from prospect through graduation
- Develop data-driven enrollment goals
Increase Dual Enrollment
Work with the dual Enrollment Strategic Planning Committee, eLearning
Committee, and relevant Assessment committees to create centralized,
sustainable projects that meet community needs and develop a stream of
incoming, continuing students migrating from dual enrollment to regular
enrollment. Both dual enrollment and eLearning will be benchmarked against
appropriate state and national success numbers and appropriate placement
numbers.
Gail Hoffman-Johnson, Chris Curtis, Gary Brasseur
Dual Enrollment Strategic Planning Report, eLearning Committee, Student
Learning Committee
Baseline
Goal
Current regional projects (Midland, Grow credit hours generated and
Freeland, Tuscola)
headcount for dual enrollment by 5%
(10% stretch)
Dual enrollment credit hours Fall
2012 = 2409 (20.8% increase from Continue development of Birch Run
Fall 2011)
Middle College, Meridian New Tech High,
FY 2013-2014 BUDGET
Page 15
Dual enrollment headcount Fall
2012 = 417 (21.9% increase from
Fall 2011)
Increase conversion of dual
enrollment to regular enrollment
(40.9% of students dual enrolled
from Fall 2008 to Spring/Summer
2011 converted to regularly
enrolled students).
Initiative 1.2
Strategy
for Action
Action Plan
and Great Lakes Bay Early College
projects.
Add at least one regional project centered
at either a satellite Delta campus or other
centralized location.
Increase conversion of dual enrollment to
regular enrollment by 5% (10% stretch).
Increase completion rates of students earning certificates and associates
degrees.
Develop Integrated Planning and Advising Services
Leverage technology to enhance and streamline course advising, course
selection, course registration, tracking of student progress, and targeting of
support services in order to improve student academic decision-making and
institutional strategies to help students stay on track to degree attainment.
Champion(s)
Margaret Mosqueda, Judy Miller, Dean of Students, Gary Brasseur, Diana
Gutierrez, Keith Malkowski, Terri Gould
Resources
Other SES managers and staff, grant writing staff, OIT staff
Outcome
Measures
Baseline
Goal
Current degree audit and eAdvising Identify funding for conversion to
practices
Colleague Student Planning
Implement Colleague Student Planning
module
Page 16
FY 2013-2014 BUDGET
Strategy
for Action
Enhance Quality & Provide Pathways to Success
Continue to strengthen assessment initiatives.
Action Plan
Champion(s)
Resources
Outcome
Measures
Engage faculty and staff in educating students through programs that promote
graduation and the importance of a credential from a community college (i.e.
Ready, Set, Graduate).
Continue to foster transfer and reverse transfer agreements with 4-year colleges
and universities.
Margaret Mosqueda and Gail Hoffman-Johnson
Student Engagement, Admissions, Registrar, and collaboration of faculty and
staff.
Baseline
Goal
2013-14: 1868 graduates
2009 – 10 Graduates: 1556
2020: 2336 graduates
FY 2013-2014 BUDGET
Page 17
Strategy
for Action
Pioneer Prep
Assess the impact of mandatory face-to-face orientation to student retention and
success (C or better).
Compare success rates of students who attended Pioneer Prep and those who
did not attend in relation to their completion/success of developmental education
courses and other “gateway” courses.
Action Plan
Establish orientation advisory committee that will evaluate the continuous quality
and improvement of Pioneer Prep, as well the materials presented to students
and recommend changes (if necessary) should be made to the face-to-face
orientation process/program. (Committee will begin meeting in summer 2013)
Survey students at the beginning of their second semester of enrollment to
determine if attending Pioneer Prep helped them to be more successful during
their first semester of college.
Champion(s)
Amy McPike, Cindy Reszke, Brent Fonville, Maureen Donegan, Dean of
Students
Resources
Pioneer Prep Advisory Committee, SES managers and staff, Michael Wood
Baseline
Retention stats prior to Fall 2012
Outcome
Measures
Goal
Increase student retention for students
participating in Pioneer Prep by 5%
Success stats prior to Fall 2012
Increase student success for students
participating in Pioneer Prep by 0.50 GPA
Page 18
FY 2013-2014 BUDGET
Initiative 1.3
Strategy
for Action
Implement and utilize the three components of the Business Intelligence
Stack (Delta Data for Decisions). Adopt the Delta Data for Decisions BI
Stack as the unified system for data analysis and reporting on campus.
a. Develop presentations and training to ensure understanding of
functions/purpose of each component of the Business Intelligence Stack.
b. Identify and assess shadow systems and develop a plan for converting
and/or sun-setting these systems.
Action Plan
c. As data anomalies arise, assess the business process(es) that may have
created the error.
d. Develop a process for publicizing and creating an understanding of the
data dictionary.
e. Develop a Strategic Plan Dashboard.
Champion(s) Barb Webb, Wm. Michael Wood, Andrea Ursuy
Resources
OIT, COS
Baseline
a. No materials
a.
b. Anecdotal knowledge
b.
c. Anecdotal knowledge
c.
d. Exists but limited knowledge
Outcome
Measures
e. Does not exist
d.
e.
FY 2013-2014 BUDGET
Goal
Produce materials and have
reviewed with/by the COS
Identify systems and develop a
multi-year conversion to College’s
SQL platform
IR will monitor data challenge forms
and work with appropriate offices to
correct as necessary
- number of forms submitted
- resolutions
Offer a minimum of 5 sessions
discussion the data dictionary and
how it can be used
Implement high level performance
dashboard based on the 4 focus
areas of the strategic plan
Page 19
Page 20
FY 2013-2014 BUDGET
Strategic
Focus Area
Initiative
2.1
Community Focus
Increase community involvement to foster college readiness in the Great Lakes
Bay Region.
Strategy for
Action
Outreach for College Preparedness
Action Plan
Identify high school students who are underprepared. Provide education at the
developmental level during their first semester (Winter 2014), with the goal of
these students taking college-level courses the following semester.
Champion(s) Chris Curtis, Gail Hoffman-Johnson, David Redman, Teresa Stitt
Resources
Gary Brasseur, Student Learning Assessment Committee
Outcome
Measures
Baseline
Currently there is no program in
place.
Strategy
for Action
Expand Pioneer Rush for Literacy
Action Plan
Goal
One cohort in Winter 2014 (approx. 30
students).
Expand outreach to area at-risk elementary schools through the Pioneer Rush
to Literacy Program initiated in 2012-13. The program combines academic
classroom content with fun physical activities to increase literacy levels and
further develop academic skills. Schools will be identified using the following
factors: 1) Title IV recipient 2) distance from college and available volunteers 3)
partnership opportunities accepted.
Champion(s) Shelly Raube, Tiffany Sheppard
Resources
Outcome
Measures
Delta College Athletes and Staff, Admission’s Office Staff and Student Workers
Baseline
Washington Elementary Program in
Bay City 2012-13; served 350
students K-5th grade.
FY 2013-2014 BUDGET
Goal
Expand to one elementary in each county.
Focusing on Midland and Saginaw whose
average elementary population is 650 per
building.
Page 21
Initiative
2.2
Meet the needs of area employers and provide support for economic
development in our region.
Strategy for
Action
Implement new programs in industry sectors.
Action Plan
By June 30, 2014 develop and implement a minimum of two new programs in
industry sectors currently not being provided by the College. These programs
will be to support employer expansion or location in the Great Lakes Bay
Region.
Champion(s)
Resources
Outcome
Measures
Strategy for
Action
Delta College Corporate Services Executive Director
Academic Services, Lifelong Learning, Ginny Przygocki
Baseline
Goal
There are five existing Fast Start By June 30, 2014, develop and conduct a
programs: Chemical Processing, minimum of two new industry sector
Solar Manufacturing, Battery
training programs serving a minimum of
Manufacturing, Business Process 48 students. Job placement goal is 85%.
Services, and Advanced
Manufacturing.
Integrate and coordinate Academic Career Experience (i.e., Co-operative
Education and internships) with Career Services.
Action Plan
By June 30, 2014, integrate and coordinate services provided by Academic
Career Experience (specifically, Co-operative Education and Internships) with
Career Services to enhance the employability skills of our students and
increase the number of area employers. Increase the number of co-operative
partnerships between Delta College, the students and the business
community.
Champion(s)
Teresa Stitt, Martin Finney, Michelle White
Resources
Community employers, faculty, and students
Outcome
Measures
Page 22
Baseline
Winter 2013: Employers 28,
Students 187
Goal
Broaden the base of employers to
increase by 10%, targeting employers that
hire 1-2 students; 3-10 students, and
more than 10 students. Increase number
of students served by 10%.
FY 2013-2014 BUDGET
FY 2013-2014 BUDGET
Page 23
Strategic
Focus Area
Initiative
3.1
Sustainability
Expand, promote, and codify sustainability across the curriculum.
Strategy for
Action
Expand Sustainability Across the Curriculum
Action Plan
Continue to expand cross-discipline sections that incorporate sustainability
into the curriculum. Utilize Green Book, campus tours, and classroom
presentations as opportunities to leverage interest in and create sustainabilityrelated projects.
Champion(s)
Jason Lijewski, Linda Petee
Resources
Faculty
Outcome
Measures
Baseline
Current sustainability related
course content
Goal
Increase by 5%.
Strategy for
Action
Promote Sustainability Across the Curriculum
Action Plan
Identify avenues to promote opportunities for sustainable learning to the
faculty and students. Introduce faculty centric outreach opportunities to create
a culture that engages students to adopt and maintain a socially,
environmentally, and economically responsible lifestyle.
Champion(s)
Resources
Faculty, Staff, and Students
Baseline
Assess current baseline.
Outcome
Measures
Goal
Demonstrate the broad capacity for
engaging in sustainable learning and
leadership to faculty and potential
students through outreach activities.
Expand on current sustainability
promotion with a focus on faculty.
Expand outreach to provide faculty and
current students with opportunity for
sustain learning and leadership.
Page 24
FY 2013-2014 BUDGET
Strategy for
Action
Codify Sustainability Across the Curriculum
Action Plan
Analyze the data outcome from the Fall 2012 and Winter 2013 Sustainability
Assessment. Review the student feedback from the new Sustainability
Assessment tool implemented in Winter 2012.
Champion(s)
Resources
Student feedback via Sustainability Assessment
Outcome
Measures
Baseline
Sustainability assessment Winter
2012.
Goal
Goal is contingent upon data which will
be analyzed and processed from Fall
2012 and Winter 2013 semesters.
Initiative
3.2
Create an increased understanding of the excellent value that Delta College
offers to the Great Lakes Bay Region.
Strategy for
Action
Ensure MCCA community college branding campaign messages
coordinate with those of Delta College.
Action Plan
Use unpaid media (PR) to promote the positive outcomes of community
college degree attainment, which meets the needs of local businesses,
increases lifetime incomes, lowers total cost of a bachelor’s degree and builds
a solid economic base in our communities.
Champion(s)
Resources
Outcome
Measures
Leanne Govitz
Marketing
Baseline
2012-2013
Number of stories in MLive = 121
Other publications = 113
Other broadcasting = 25
FY 2013-2014 BUDGET
Goal
2013-2014 - increase each by 5%
MLive = 127
Other publications = 119
Other broadcasting = 27
Page 25
Page 26
FY 2013-2014 BUDGET
Strategic
Focus Area
Initiative
4.1
Strategy for
Action
Action Plan
People Focus
Recruit, support, and retain a diverse and talented workforce.
Diversity
Develop a strategy to increase and plan the diversity of qualified faculty
applicants. Use data collected throughout the application process to better
understand how the pools narrow. Use findings to redefine the process for
academic hire.
Champion(s) Mary Gmeiner, Linda Holoman, Gail Hoffman-Johnson
Resources
Outcome
Measures
Strategy for
Action
Action Plan
Human Resources, Equity Office, Faculty, Staff
Baseline
Current diversity profile information.
Goal
Reflect the community that we serve in
terms of the diversity of our faculty,
staff, and students.
Professional Development Plans
Design and implement a plan for Administrative/Professional and Support Staff
professional development based on the strategic focus areas of the College.
Champion(s) Loyce Brown, Wendy Childs, Mary Gmeiner, and Andrea Ursuy
Resources
HR, COS, Strategic Planning Office
Baseline
No formal planning process in place
Goal
Formal planning process in place by the
conclusion of Winter 2014
October 2013 PACE Survey Results
Improve PACE Survey Results in a
minimum of one category.
Outcome
Measures
FY 2013-2014 BUDGET
Page 27
2012-13 and Mid-Year Reports
The College has moved operationally to use data for decision-making, utilized measureable
(target) outcomes, and required mid-year and final quantitative reports to assess
accomplishments and performance to identified goals. By strategic priority/focus area, the
2012-13 action plans and outcomes are as follows:
Strategic
Focus Area
Student Success
Initiative 1.1
Create a comprehensive enrollment and retention plan that incorporates a routine assessment for
student success.
Strategy
for Action
Action Plan
Champion(s)
Resources
Outcome
Measures
Dual Enrollment
Work with the Dual Enrollment Strategic Planning Committee, eLearning Committee and relevant
Assessment committees to create centralized, sustainable projects that meet community needs
and develop a stream of incoming, continuing students migrating from dual enrollment to regular
enrollment. Both dual enrollment and eLearning will be benchmarked against appropriate national
success numbers and appropriate placement numbers.
Tom Lane, Chris Curtis, Gary Brasseur
Dual Enrollment Strategic Planning Committee, eLearning Committee, Student Learning
Assessment Committee
Baseline
Goal
One regional project (Midland project in
At least one additional regional project centered at
Health Care at Midland Center).
either a satellite Delta campus or other centralized
location.
Dual enrollment credit hours
fall 2011 = 1995
Increase dual enrollment credit hours in 2012-13 by
50%.
Mid-year Update:
Planning is currently underway with Sanford-Meridian High School (SMHS) as they transition to a New Tech model.
Students from SMHS are approximately two years from enrolling in their first dual enrollment courses.
The Dual Enrollment Strategic Planning (DESP) committee is currently planning to increase Delta’s dual enrollment in
the near future. Work has centered on site visits to colleges that have established an Early/Middle College; these
serve as models for a centralized dual enrollment or Early/Middle College approach. The DESP finalized a strategic
plan to achieve this goal, which was presented to the Strategic Planning and Institutional Effectiveness Committee on
November 30, 2012. The DESP awaits the College’s decision to commit to this approach, which will necessarily
involve a significant investment of faculty/staff time and capital, as well as creating the necessarily support structures
to facilitate enrollment.
Currently, the DESP does not anticipate meeting our goal of increasing dual enrollment credit hours by 50% this
academic year; however, we are confident that our proposed model will move Delta College to this goal in a
sustainable manner.
Page 28
FY 2013-2014 BUDGET
Strategic
Focus Area
Student Success
Initiative 1.2
Increase completion rates of students earning certificates and associates degrees.
Strategy
for Action
Enhance Quality & Provide Pathways to Success
Continue to strengthen assessment initiatives. Implement a program review model that can be
applied to initiatives and services (i.e. cost benefit analysis).
Action Plan
Engage faculty and staff in educating students through programs that promote graduation and the
importance of a credential from a community college (i.e. Ready, Set, Graduate).
Continue to foster transfer and reverse transfer agreements with 4-year colleges and universities.
Champion(s)
Tom Lane and Margaret Mosqueda
Resources
Student Engagement, Admissions, Registrar, and collaboration of faculty and staff.
Outcome
Measures
Baseline
Outcome Measures
Will review program graduation numbers at the end
of the 2012-2013 year.
2009 – 10 Graduates: 1556
Mid-year Update:
Many projects are in progress toward this goal:
Ready, Set, Graduate (held Fall and Winter Semesters) allows students a “one stop shop” to meet with
an academic advisor, a registrar’s office representative and financial aid to ensure they are on track to
complete their degree programs or may already meet graduation requirements.
Reverse Transfer agreements signed (3) with SVSU, CMU and FSU. Northwood on deck.
rd
Online grad app - Oct 23 . Allows for faster confirmation of receipt, faster initial and final audits and
improved communication between applicant and reviewer if questions arise.
The Community College Completion Corp (C4) (Delta and Phi Theta Kappa) national movement designed
to encourage students to complete their educational goals at the community college level.
FY 2013-2014 BUDGET
Page 29
Strategic
Focus Area
Student Success
Initiative 1.3
Strategy
for Action
Action Plan
Implement and utilize Blackboard Analytics
Establish and implement procedures necessary to have a unified data analysis and reporting
system. Procedures will include creation of a data dictionary, a training system for Blackboard
Analytics, and guidelines regarding data use.
Champion(s)
Barb Webb, Wm. Michael Wood, Andrea Ursuy
Resources
OIT
Baseline
No system in place.
Outcome
Measures
Goal
Establish timeline for conversion from Datatel
Query Builder to BI stack.
Publish online data dictionary by December 30,
2012.
Identify and create a minimum of 15 standard
reports.
Analytical Deployment (ProClarity):
The college successfully deployed the ProClarity Reporting tool, which is powered by the Blackboard Analytic data
cubes, within a 90 day time frame. This short implementation timeframe can be attributed to the work that was
previously completed with the existing dashboard system.
Several reader training sessions have been offered but attendance has been marginal. The college’s training team is
in the process of exploring other training delivery options to help promote maximum access to the tool. An additional
action that would help strengthen the use of the tool and help make the training more successful is for the various
college departments to determine a single question that they would like answered through the use of data. The
project champion team is also developing 4-6 key reports that would provide valuable information and using these
reports to create awareness and understanding of the types of reports available. The team is also planning to go out
to departmental and key stakeholder meetings in 2013 to again create awareness, interest and encourage
participation in author training. The goal it to tailor the training content so the information learned by the community
could be better applied to their specific area of focus within the college.
Author training has been developed and provided to the designated report authors that have been decided upon by
the college’s administration.
There are currently 60 reports available for use within the reporting library.
Page 30
FY 2013-2014 BUDGET
Strategic
Focus Area
Initiative
2.1
Community Focus
Increase community involvement to foster college readiness in the Great Lakes Bay Region.
Strategy for
Action
Community Outreach Programs
Action Plan
Expand outreach to area high schools through the Public Achievement Program as part of the
Democracy Commitment Initiative.
Champion(s)
Tom Lane, Lisa Lawrason, Kim Klein, Michelle White
Resources
Faculty & Students, Student Engagement Office
Outcome
Measures
Baseline
Program Buena Vista High School – 25
students.
Outcome Measures
Expand by 1 additional high school.
Mid-year Update:
Public Achievement has been implemented at Bridgeport High School, starting in the Fall 2012 semester. The entire
high school (500 students) is working through the 6 steps of the program: Exploration and discovery; issue
development; problem research; designing a project; implementing the action plan; and reflection, communication
and celebration. About 50-75 Delta College students in an American Government/English learning community, as well
as from the general student body have been in Bridgeport High School, working as coaches for the program, every
Friday from 2:30-3:15 p.m., with a debriefing session afterward. Implementing the program in the entire school
(compared with the 25 students who worked through the program at Buena Vista last Winter) has had its challenges,
but overall has been a powerful tool for generating constructive, school-wide dialogue as a means for positive
change. The benefits of having the entire school on board are that every teacher is involved with the program and can
infuse the concepts throughout the curriculum; further, the potential for cultural change has been much greater with
everyone on board.
FY 2013-2014 BUDGET
Page 31
Strategic
Focus Area
Initiative
2.2
Community Focus
Meet the needs of area employers and provide support for economic development in our region.
Strategy for
Action
Implement new programs in industry sectors
Action Plan
By June 30, 2013, develop and implement a minimum of two new programs in industry sectors
currently not being provided by the College. These programs will be to support employer
expansion or location in the Great Lakes Bay Region.
Champion(s)
Outcome
Measures
Pat Graves
Baseline
There are three existing Fast Start
programs: Chemical Process, Solar
Manufacturing, and Battery Manufacturing.
Goal
By June 30, 2013, develop and conduct a minimum
of two new industry sector training programs
serving a minimum of 48 students. Job placement
goal is 85%.
Mid-year Update:
1. Business Process Services Fast Start: was developed and implemented with the first (pilot) class for 16
students operating from July 9-August 15, 2012. The employer partners are Dow Chemical, Dow Corning,
TATA Consultancy Services (TCS), and Morley Companies. The Great Lakes Bay Michigan Works! is also a
partner in the project. All students successfully completed the course and as of this report, 65% are
employed (job related). Employers to date have reported satisfaction with the candidates and a follow-up with
st
employers is planned for the 1 quarter 2013. Additional outreach to students and job placement services
are continuing.
th
st
A second class started on November 5 to meet 1 quarter 2013 hiring needs and is currently in session with
16 students.
2. Advanced Manufacturing Fast Start: has been developed and will be initiated on January 7, 2013 for a
minimum of 16 students to meet the hiring needs of Nexteer Automotive.
3. ECO-Bio Plastics, Midland: has signed a Michigan New Jobs Training Program agreement with Delta
College to provide post-hire training for 30 new employees. Scheduled hiring dates are late January 2013.
Page 32
FY 2013-2014 BUDGET
Strategic
Focus Area
Initiative
3.1
Sustainability
Expand, promote, and codify sustainability across the curriculum.
Strategy for
Action
Expand Sustainability Across the Curriculum
Action Plan
Continue and expand cross-discipline sections that incorporate sustainability into the curriculum.
This action plan will increase the number of “Sustainability Related” courses. Additionally,
utilization of the campus(s) as a learning lab for sustainability.
Champion(s)
Resources
Linda Petee, Jason Lijewski
Faculty
Baseline
Goal
82 sustainability related courses
Increase by 5%
(fall 11 & winter 12)
Mid-Year Update:
To lay the groundwork for an increased number in sustainability-related courses, a faculty resources portal site
was developed. It encourages professional development opportunity, announces funding sources, lists ‘call for
papers’, and acts as a publication repository.
Outcome
Measures
The concept of ‘campus as a learning lab’ means that campus and local community initiatives are incorporated
into the classroom for a hands-on / real life learning experience. Several projects have been identified.
Strategy for
Action
Action Plan
Promote Sustainability Across the Curriculum
Identify avenues to promote opportunities for sustainable learning to the student community.
Through education and opportunity, create a culture that engages students to maintain a
socially, environmentally, and economically responsible lifestyle on campus and in the greater
community.
Champion(s)
Resources
Faculty, Staff, and Students
Baseline
Assess current strategies
Outcome
Measures
Goal
Demonstrate the broad capacity for engaging in
sustainable learning and leadership to potential
students.
Expand on current sustainability promotion in
the student orientation process.
Expand outreach to provide current students
with opportunity for sustainable learning and
leadership.
Mid-Year Update:
Potential student outreach has include Bay Arenac ISD Sustainability Day, social networking, and the Green
Pioneers outreach. A new orientation PowerPoint, merged as a D2L application, is presented to students. It was
first utilized in Spring 2012 along with bag stuffers for Green Pioneers.
Current students are invited to attend walk-around tours and also have access to a newly launched online selftour and the sustainability website Student Leadership / Get Involved! Page. At the start of Fall 2012, the
Students for Sustainability club transitioned to Eco Reps for greater outreach and involvement with all student
clubs and organizations. Eco Reps integrate, advise, and support the ‘greening’ of other clubs and conduct
several outreach activities each semester. Students are invited to participate in a new grant-funded publication
‘Green Book’.
FY 2013-2014 BUDGET
Page 33
Strategy for
Action
Codify sustainability across curriculum
Action Plan
Analysis of the data outcome from the Winter 12 “Sustainability Assessment.” Review the
student feedback from the new “Sustainability Assessment” tool implemented in winter 2012.
Champion(s)
Resources
Student feedback via D2L Sustainability Assessment
Outcome
Measures
Baseline
Sustainability Assessment
winter 2012.
Goal
Goal is contingent upon data, which will be
analyzed and processed post winter 2012.
Mid-Year Update:
It was determined the former assessment focused more on facts and information learned in the course rather
than the overall satisfaction of a sustainability-related course. It was also determined that a more dynamic tool
utilizing linked scales with a focus on satisfaction levels was needed. Therefore, Assessment Tool 1.0 was
transitioned to 2.0 and utilized during the Winter 2012 semester. Of those students participating in the
assessment, results are as follow:
89% stated “This Sustainability Related course added to my learning experience.”
85% viewed sustainability in the curriculum as “very important or important”
87% agreed or strongly agreed “This class helped me to build a more complete understanding of sustainability
These outcomes will not only be viewed as assessment but will be utilized as a marketing tool to expand Scourses. Moving forward, Assessment Tool 2.0 will be used in the AY 2012/2013 for comparison.
Page 34
FY 2013-2014 BUDGET
Strategic
Focus Area
Sustainability
Initiative
3.2
Create an increased understanding of the excellent value that Delta College offers to the Great
Lakes Bay Region.
Strategy for
Action
Educate high school students and parents about Delta College and the importance of an
associate degree
Action Plan
Develop and implement a focused plan to increase high school penetration rates in Bay,
Midland, and Saginaw counties.
Champion(s)
Gary Brasseur, Leanne Govitz
Resources
Marketing, Admissions
Baseline
2010
Outcome
Measures
Goal
Increase penetration rates:
Bay: 502 (registered), 1121 (grads) –
44.78% (yield)
Bay: 2% increase (4% stretch)
Midland: 253 (registered), 984 (grads) –
25.71% (yield)
Midland: 3% increase (5% stretch)
Saginaw: 662 (registered), 2,157 (grads) –
30.69% (yield)
Saginaw: 2% increase (4% stretch)
Mid-Year Update:
Ours is an integrated approach, highlighting these messages in communications and re-focusing existing materials
and face-to-face interactions. Over the last year the Marketing and Admissions Office have worked to develop a
marketing outreach plan that has more of a “college” feel to it. This partnership has helped to create a viewbook
with factoids, testimonials, and bright energetic colors. All other materials are following this theme: pull-up displays
were used at fall recruitment events; billboard, television, and radio advertising was created for a winter campaign,
as well as an outreach postcard encouraging enrollment.
FY 2013-2014 BUDGET
Page 35
Strategic
Focus Area
Initiative
4.1
People Focus
Strategy for
Action
Diversity
Action Plan
Develop a strategy to incorporate community feedback. Use community feedback to help build
our strategy for diversity and inclusion. Implement recommendations.
Champion(s)
Gail Hoffman-Johnson, Mary Gmeiner, Linda Holoman
Resources
Human Resources, Faculty, Staff
Outcome
Measures
Baseline
Current diversity profile information
Goal
Reflect the community that we serve in terms of
the diversity of our faculty, staff and students.
Mid-Year Update:
Based on discussion and analysis of data from the 2011-2012 recruitment season, we are requesting approval to
revise the current action plan.
Proposed revised action plan: Develop a strategy to increase the diversity of qualified faculty applicants. Use
data collected throughout the application process to better understand how the pools narrow. Use findings to
redefine the process for academic hire.
Page 36
FY 2013-2014 BUDGET
Strategic
Focus Area
Initiative
4.1
Strategy for
Action
People Focus
New Employee Orientation Process
Implement a comprehensive year-long, new staff orientation program.
Objectives are to:
Action Plan
Increase understanding and awareness of the mission of community colleges.
Inculcate Delta College MVV & culture.
Provide new employees with an understanding of Delta College Culture & Delta College
processes and systems.
Champion(s)
Andrea Ursuy, Mary Gmeiner, Loyce Brown
Resources
Center for Organizational Success, Human Resources
Outcome
Measures
Baseline
Current program is a basic overview –
conducted in approximately 2.5 hours.
Goal
Comprehensive, assessable, year-long program
implemented by fall 2012.
Mid-Year Update:
This action plan has been put on hold due to several unexpected employee staffing issues. Vacancies have
occurred in the positions of two of the three Champions (Manager of COS and the Director of HR), additionally
Andrea Ursuy is on leave until mid-January. The search for a new Manager of COS has just concluded with the
new hire beginning employment on 12/17/12. The action plan will be evaluated and updated upon Andrea’s
return.
FY 2013-2014 BUDGET
Page 37
Additional Institutional Strategic Planning Initiatives
There are two additional planning processes that are conducted at the College and integrated
into the strategic planning and budgeting process:
Facilities Planning: is an ongoing function conducted by the College’s Director of Facilities
Management and staff, with assistance from external consultants. Each October, the College
completes and submits a Capital Outlay Plan to the State of Michigan Department of
Management and Budget. Approved by the Board of Trustees, this plan evaluates the
College’s facilities, benchmarks the College property and facilities to other Michigan colleges,
evaluates the status of the facilities, and requests State approval to plan for facilities
renovation or new building construction. The plan evaluates all capital priorities in light of
current programming efforts, anticipated programming changes, and current capital base. If a
Michigan community college is requesting State funding for renovation or new construction, the
request is submitted in the Capital Outlay Plan for review and consideration by the Office of
Management and Budget, the legislature (both House and Senate) and the Governor.
In 2012-13, the College submitted three major projects (by priority):
Priority #1:
Priority #2:
Priority #3:
Centers Project
(Request for planning fiscal year 2014)
$ 19,564,000
Business & Office Professions-K Wing
$ 1,861,000
Electronic Media Broadcasting-A Wing
$ 1,994,000
A copy of the Capital Outlay Plan
http://www.delta.edu/facilities/five-year-plan.aspx.
can
be
accessed
by
going
to:
Facilities planning has also identified a maintenance schedule for major items in excess of $1
million and funding is allocated annually in the plant fund to support maintenance.
Information Technology Planning: The College works in concert with its information
technology vendor, Ellucian, to complete an Information Technology Strategic Plan. The
College’s Information Technology Plan is completed and reviewed annually by the College’s
contract administrator, Ellucian staff, and other College stakeholders. This plan specifically
addresses the College’s information technology function and is included in the strategic
planning and budgeting processes. Resources are allocated to support items identified in the
Information Technology Plan through the College’s annual budgeting process.
Page 38
FY 2013-2014 BUDGET
Strategic Planning Summary
Delta College’s strategic planning and budgeting process has been systematically aligned and
integrated horizontally and vertically with other initiatives including AQIP, the budgeting
process, departmental planning, resource allocation, assessment, and evaluation. Each
operational action plan is measureable, outcomes are reported, and data-driven decisions are
used for program and service improvement.
Planning is conducted and information disseminated horizontally to all budget groups so that
supporting departmental plans and budget requests can be developed and alignment assured.
The Budget Group leader is responsible for driving the action planning process vertically within
that group and integrating the action plans and budgeting at the departmental level. Each
Budget Group leader determines to what level within the group action planning will be
accomplished and is required to develop and submit action plans that support the institutional
strategic plan. Within departments, individual staff members develop annual professional goals
that align to their department’s action plan to assign accountability.
Accountability for strategic planning outcomes has been strengthened through required
quantitative performance measurement and the required submission of progress reports to the
Strategic Planning and Institutional Effectiveness Steering Committee. This process has
increased institutional oversight of planning and to assure that action projects remain focused
and goals are achieved as planned.
FY 2013-2014 BUDGET
Page 39
BUDGET PLANNING PROCESS
Prepare budget planning materials
Review strategic initiatives and assumptions and
develop a tentative set of planning and budgeting
assumptions
Submit to Executive Council, Budget Cabinet, and
Budget Groups
Budget Groups request their subcomponents to
develop budgets based on college and departmental
strategic plans
Budget Groups develop budget requests based on
college and group strategic plans
Each Budget group prepares and submits a group
request to Budget Cabinet
Budget Cabinet reviews requests, develops priorities
based on the College and cross functional strategic
priorities, and recommends priorities to President
President and Executive Council develop final
Preliminary Budget Plan
Presentation to the Board and approval by the Board
August / September
September
October
November through February
November through February
February / March
April
April/May
June
It should be emphasized that budget group leaders have authority and ability to move
budgeted dollars internally to meet strategic needs at any time. Strategic plans drive budget
decisions as soon as they become available, whether during budget development or during the
year even after the budget has been developed. Plans will not change the economic facts, but
they will drive decisions regarding plans for spending, cuts, and re-allocations at the time the
budget is developed, and also during the year as decisions are made to actually spend as
budgeted or re-allocate as necessary.
Page 40
FY 2013-2014 BUDGET
DELTA COLLEGE
PROCEDURES FOR
BUDGET AMENDMENT
At Delta College, cost center managers may request changes within or between cost centers
at any time during the fiscal year. This is done by memo to the controller. This memo is used to
transfer budget amounts from one line item to another or from one cost center to another.
Cost center managers inform the Vice President of Business and Finance, if it appears that
unanticipated events may result in expenditures greater than budget and they are unable to
identify sources of additional funds or fund transfers to resolve the problem. The Vice
President and President will then work together to identify available funds or alternative
solutions.
In addition, there is a more formal process for adjusting the total budget if supplemental
funding is available, or if total revenues are lower than anticipated. In some years, these
conditions are simply noted to the Board during the Treasurers report and some years they are
formally adopted by the Board. The chosen method is determined in consultation with the
Board Chair.
FY 2013-2014 BUDGET
Page 41
NOTES
Page 42
FY 2013-2014 BUDGET
ALL
FUNDS
DELTA COLLEGE
BUDGET - ALL FUNDS
FISCAL YEAR 2013-2014
GENERAL
DESIGNATED
$ 27,444,863
$ 3,039,230
RESTRICTED
AUXILIARY
PLANT
TOTAL
REVENUES
Tuition and Fees
State Appropriations
14,152,600
Property Taxes
22,925,301
Grants and Gifts
-
$ 30,484,093
$
9,992,000
24,144,600
22,925,301
2,247,800
$23,618,312
468,550
26,334,662
Auxiliary Services
250,000
Investment Income
130,000
Other Sources
526,463
1,257,173
728,237
65,429,227
6,544,203
24,346,549
32,220,755
5,084,407
787,996
38,093,158
7,932,162
96,500
211,248
8,239,910
40,152,917
5,180,907
999,244
Public Service
1,158,559
6,500
1,623,787
Student Services
7,640,793
86,000
21,668,618
Institutional Administration
7,644,421
1,122,294
Facilities Management
8,654,170
TOTAL REVENUES
$ 8,290,257
8,290,257
8,540,257
70,999
200,999
2,439,924
4,951,797
12,971,473
117,581,709
EXPENDITURES
Instruction
Instructional Support
-
11,000
-
8,136,187
-
65,250,860
6,395,701
24,302,649
8,136,187
REVENUES OVER
(UNDER) EXPENDITURES
178,367
148,502
43,900
154,070
6,700,912
4,411,545
2,022,789
6,879,279
$ 4,560,047
$ 2,066,689
PROJECTED FUND
BALANCE JUNE 30, 2014
$
46,333,068
2,788,846
TOTAL EXPENDITURES
PROJECTED FUND
BALANCE JUNE 30, 2013
-
80,000
37,611,598
160,000
8,926,715
21,882,889
30,548,059
22,122,889
126,208,286
(9,151,416)
(8,626,577)
6,191,744
24,676,818
44,003,808
$ 6,345,814
$ 15,525,402
$ 35,377,231
NOTE:
This summary depicts all funds of the College as budgeted and explained in detail in the following sections.
The uses of the various funds are defined by the Michigan Public Community College Manual for Uniform
Financial Reporting and are explained under the Fiscal Policies section of this document. The General Fund
is the primary operational fund of the College.
FY 2013-2014 BUDGET
Page 43
DELTA COLLEGE
ALL FUNDS
FIVE YEAR ACTUAL HISTORY
Actual
Actual
Actual
Actual
Projected
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
$ 28,579,042
$30,873,878
$31,312,409
$ 31,523,075
$ 30,164,711
13,751,600
13,751,600
13,751,600
13,336,200
13,854,100
Property Taxes
23,519,928
23,785,690
23,112,542
22,662,886
22,537,029
Grants and Gifts
20,181,177
27,915,403
28,892,926
30,139,567
30,297,338
8,284,598
9,498,029
9,203,886
8,800,673
8,791,770
REVENUES
Tuition and Fees
Auxiliary Services
Investment Income
769,098
372,988
247,226
422,356
275,345
10,564,365
9,796,327
10,226,367
8,151,873
5,048,550
105,649,808
115,993,915
116,746,956
115,036,630
110,968,843
36,290,209
38,761,486
39,256,780
39,497,288
38,687,235
7,534,043
7,790,005
7,879,850
7,891,061
7,617,889
43,824,252
46,551,491
47,136,630
47,388,349
46,305,124
2,881,617
3,255,360
3,388,410
2,605,270
3,330,282
29,846,828
38,446,745
38,377,110
39,137,285
37,281,466
8,371,764
8,117,474
8,863,302
9,056,348
8,829,772
17,029,956
14,420,132
14,584,867
15,223,423
18,370,837
TOTAL EXPENDITURES
101,954,417
110,791,202
112,350,319
113,410,675
114,117,481
REVENUES OVER
3,695,391
5,202,713
4,396,637
1,625,955
(3,148,638)
32,231,750
35,927,141
41,129,854
45,526,491
47,152,446
$ 35,927,141
$41,129,854
$45,526,491
$ 47,152,446
$ 44,003,808
Other Sources
TOTAL REVENUES
EXPENDITURES
Instruction
Public Service
Student Services
BEGINNING FUND BALANCE
ENDING FUND BALANCE
Page 44
FY 2013-2014 BUDGET
GENERAL
FUND
The General Fund is the primary operational fund of the College, and is used to account for
the transactions related to the College’s academic and instructional programs and their
administration. Revenues are recorded by source and expenditures are recorded by function,
as defined by the State of Michigan Community College Activities Classification Structure
(ACS).
The ACS includes an established set of activity functions and related definitions, not only for
reporting financial data but also for several key enrollment and operational activity measures.
The fundamental purpose of ACS is to provide consistent and comparative reporting of the
various activity measures among all Michigan community colleges. The State of Michigan uses
ACS data primarily for community college funding appropriation and allocation.
Detail discussion about the specific General Fund revenues and expenditures is contained
within this section. The use of General Fund revenues is determined by the College’s
appropriation process which is tied to the College’s strategic initiatives. The Budget Cabinet
provides leadership in the appropriation process. The budget process is further described in
the Strategic Planning and Fiscal Planning sections of this document. The current year Budget
Planning and Resource Allocation Decisions addressing the tactical plans that have been
developed to meet the College’s strategic initiatives are located on pages 3-5.
FY 2013-2014 BUDGET
Page 45
Page 46
FY 2013-2014 BUDGET
Director of
Communication
Technology
Associate Dean of
Academic Systems &
Student Achievement
Center for Civic
Leadership & Student
Engagement
Dean of Community
Development
Manager of Strategic
Partnerships
Dean of Career
Education &
Learning
Partnerships
(8) Academic Division
Chairs
Dean of Teaching &
Learning
Vice President of
Instruction &
Learning Services
Athletic Director/
Head Trainer
Director of
Enrollment Services
Director of Public
Safety/Police
Academy
Collegiate
Manager of Disability
Resources
Bridge Program
Lifelong Learning
LLIC Manager/Library
Director
Dean of Student &
Academic Services
Campus Life & New
Student Orientation
Retention
Student Diversity &
Inclusion
Center for Civic
Leadership & Student
Engagement
Registrar
Director of
Counseling, Advising
& Career Services
Director of Financial
Aid
Dean of Student &
Educational Services
Vice President of Student
& Educational Services
Organizational Chart
Resource
Development
Major Gifts Advisor
Director of Marketing
& Public Information
Coordinator of
Foundation
Communications &
Annual Campaigns
Coordinator of
Scholarships &
Special Events
Executive Director of
Institutional
Advancement
Equity Officer
President
Board of Trustees
Community
Benefits
Administration
Recruitment &
Employment
Compensation
Administration
Director of Human
Resources
Auxiliary Operations
Purchasing
Director of Business Services
& IT Contract Administrator
Facilities Operation &
Maintenance
Sustainability & Risk
Management
Facilities Planning &
Management
Director of Facilities
Management
Cashier's Office
Student Finance
Payroll
Controller
Vice President of
Business & Finance
Senate
Institutional
Research
Centers for
Organizational
Success & for
Teaching Excellence
Assistant to the
President & Director
of Institutional
Effectiveness
Rev. April 2013
The hierarchy of a traditional organizational chart does not
adequately explain how governance at Delta College occurs. The
college has an elected Senate which includes representatives from
the faculty, administrative/professional and support staff. It is
through this body that the Senate Handbook has been created
and through which it is modified. The handbook includes many of
the working conditions, policies, and procedures the college uses
to operate. This system of shared governance defies confining to a
traditional organizational chart. The college has not had a need to
visually depict the governance structure, therefore, no charts are
available. The chart included here simply shows how
administrative functions are divided and it is presented in a way
most readers can understand.
Corporate Services
Director of New
Business Development
Corporate Services
Director of Operations
Corporate Services
Director of Finance
Executive Director of
Corporate Services
DELTA COLLEGE
GENERAL FUND BUDGET
REVENUES
TUITION AND FEES
Tuition
Registration Fees
Excess Contact Hour Fees
Technology Fees
Nursing & Dental Hygiene Fees
Course Content Fees
Online Course Fees
$
21,097,950
921,813
1,833,950
2,580,000
160,000
1,150
850,000
TOTAL TUITION AND FEES
$
STATE APPROPRIATIONS
27,444,863
14,152,600
PROPERTY TAXES
Bay County
Midland County
Saginaw County
5,699,197
7,475,417
9,750,687
TOTAL PROPERTY TAXES
22,925,301
AUXILIARY SERVICES
FUND TRANSFERS
INVESTMENT INCOME
OTHER
250,000
137,963
130,000
388,500
TOTAL REVENUES
65,429,227
EXPENDITURES BY ACTIVITY
INSTRUCTION
INSTRUCTIONAL SUPPORT
TOTAL INSTRUCTION
PUBLIC SERVICE
STUDENT SERVICES
INSTITUTIONAL ADMINISTRATION
FACILITIES MANAGEMENT
$
32,220,755
7,932,162
40,152,917
1,158,559
7,640,793
7,644,421
8,654,170
TOTAL EXPENDITURES
65,250,860
REVENUES OVER EXPENDITURES
178,367
ENDING FUND BALANCE
FY 2013-2014 BUDGET
6,700,912
$
6,879,279
Page 47
DELTA
GENERAL
FIVE YEAR HISTORY
ACTUAL
2008-2009
ACTUAL
2009-2010
ACTUAL
2010-2011
ACTUAL
2011-2012
REVENUES
Tuition and Fees
Property Taxes
Auxiliary Service
Investment Income
Grants and Other
$
Total Revenues
24,967,940
13,751,600
23,519,928
250,000
322,614
708,472
$
27,180,684
13,751,600
23,785,690
250,000
153,258
852,474
$
27,894,405
13,751,600
23,112,542
250,000
116,893
689,880
$
28,407,225
13,336,200
22,662,886
250,000
218,220
656,063
63,520,554
65,973,706
65,815,320
65,530,594
Instruction
29,143,552
7,291,738
31,004,086
7,494,089
31,668,535
7,237,385
32,556,251
7,430,455
Total Instruction
36,435,290
38,498,175
38,905,920
39,986,706
Public Service
Student Services
Institutional Admin
1,004,237
6,786,943
6,864,161
12,380,378
1,078,868
6,802,486
6,818,879
11,290,252
1,088,775
6,769,291
7,598,580
11,402,114
1,087,161
6,726,883
7,897,873
9,764,564
Total Expenditures
63,471,009
64,488,660
65,764,680
65,463,187
49,545
1,485,046
50,640
67,407
5,046,624
5,096,169
6,581,215
6,631,855
EXPENDITURES
Revenues over/(under)
Expenditures
Beginning Fund Balance
Ending Fund Balance
Page 48
$
5,096,169
$
6,581,215
$
6,631,855
$
6,699,262
FY 2013-2014 BUDGET
COLLEGE
FUND
AND BUDGET COMPARISON
% CHANGE
BUDGETED 2013-2014
FROM
AMOUNT
% OF TOTAL PRIOR YEAR
PROJECTED 2012-2013
AMOUNT
% OF TOTAL
REVENUES
Tuition and Fees
Property Taxes
Auxiliary Service
Investment Income
Grants and Other
$ 27,437,090
13,854,100
22,537,029
250,000
121,630
561,062
42.4%
21.4%
34.8%
0.4%
0.2%
0.8%
$ 27,444,863
14,152,600
22,925,301
250,000
130,000
526,463
42.0%
21.6%
35.0%
0.4%
0.2%
0.8%
0.0%
2.2%
1.7%
0.0%
6.9%
-6.2%
64,760,911
100%
65,429,227
100%
1.0%
Instruction
32,965,404
7,287,920
50.9%
11.3%
32,220,755
7,932,162
49.4%
12.1%
-2.3%
8.8%
Total Instruction
40,253,324
62.2%
40,152,917
61.5%
6.6%
1,101,560
7,313,561
7,632,403
8,458,413
1.7%
11.3%
11.8%
13.0%
1,158,559
7,640,793
7,644,421
8,654,170
1.8%
11.7%
11.7%
13.3%
5.2%
4.5%
0.2%
2.3%
64,759,261
100%
65,250,860
100%
0.8%
Total Revenues
EXPENDITURES
Public Service
Student Services
* Institutional Admin
Total Expenditures
Revenues over/(under)
Expenditures
Beginning Fund Balance
Ending Fund Balance
$
1,650
178,367
6,699,262
6,700,912
6,700,912
$
6,879,279
* Tuition waiver, vacation liability and other fringe benefits are budgeted under Institutional Administration. These items
are recorded in the user cost center when expended. Also recorded under Institutional Administration are various
contingency reserves.
FY 2013-2014 BUDGET
Page 49
DELTA COLLEGE
GENERAL FUND
FUND BALANCE HISTORY
Dollars
7,000,000
6,500,000
6,000,000
10%
10%
10%
10%
5,500,000
5,000,000
4,500,000
8%
8%
4,000,000
3,500,000
8%
8%
8%
8%
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
A long term goal of the College is to maintain a General Fund balance of 10% of its operating revenue. The
Board of Trustees increased this goal from 8%, with the change implemented effective beginning FY 2009-2010.
The percentages on the graph indicate the gradual success of the College in achieving the goal. An 8% fund
balance was first realized as of June 30, 1997. For FY 2012-2013, the fund balance is expected to approximate
$6.7 million, or 10% of annual operating revenues.
Page 50
FY 2013-2014 BUDGET
GENERAL FUND
REVENUE DETAIL
FY 2013-2014 BUDGET
Page 51
NOTES
Page 52
FY 2013-2014 BUDGET
The major sources of revenue recorded and budgeted in the General Fund include state
appropriations, property taxes, and tuition and fees, which together account for approximately
98% of the total General Fund revenues. Budgeted estimates for each source of revenue are
based upon detailed information and analysis, depending upon the specific type of revenue.
The state appropriations budget is the actual amount allocated to the College by state
legislation for the budgeted fiscal year. These funds are disbursed to the College over an
eleven-month period, October through August, and the July and August payments are accrued
back to the College’s fiscal year ended June 30.
Property tax revenues are budgeted based upon the total current taxable valuation that has
been established for levy on the real and personal property tax rolls located within the three
counties comprising the College district. The tax rolls included in the College’s levy are ad
valorem, industrial facilities and commercial facilities. A significant portion of the taxable
valuation is captured by various tax increment financing authorities that have been established
for economic development purposes. After an annual public budget/truth-in-taxation hearing
has been held each June, the Board of Trustees approves the millage rate to be levied. The
net total taxable valuation is multiplied by the approved millage rate to calculate the projected
property tax revenue. An estimated allowance for delinquent and uncollectible property taxes
is deducted from the property tax revenue budgeted. The property tax valuations and revenue
calculations are presented on page 57.
Tuition and fees are budgeted based upon estimated enrollment projections (credit hours),
which are determined through analysis of regional environmental scanning data and discipline
and departmental historical credit hour trends, and are adjusted for planned revisions to
program offerings and program and graduation requirements. The College’s tuition rate, as
approved by the Board of Trustees and weighted based upon a historical in-district/outdistrict/out-state average, is multiplied by the projected credit hours to calculate the budgeted
tuition. Fees, including registration and course fees, are budgeted based on their individual
historical relationship to tuition revenue, taking into account any changes in fee rates that have
been approved by the Board of Trustees for the budgeted year. A summary of credit hour
projections and tuition and fee rates is presented on page 56. Detail credit hour projections for
each academic division are presented on page 126. A historical chart of credit hours is shown
on page 125.
The tuition and fees budget is the most volatile of the College’s major revenue sources
because unlike state appropriations, taxable valuations and millage rates, enrollment is not a
predetermined value and has a higher probability of significant variance from the levels
projected.
Throughout the budgeting process each year, the College adjusts its General Fund
expenditures based upon the revenue projections.
FY 2013-2014 BUDGET
Page 53
DELTA COLLEGE
GENERAL FUND BUDGET
REVENUES
TUITION AND FEES
Tuition
Registration Fees
Excess Contact Hour Fees
Technology Fees
Nursing & Dental Hygiene Fees
Course Content Fees
Online Course Fees
$
21,097,950
921,813
1,833,950
2,580,000
160,000
1,150
850,000
TOTAL TUITION AND FEES
$
PROPERTY TAXES
Bay County
Midland County
Saginaw County
27,444,863
14,152,600
5,699,197
7,475,417
9,750,687
TOTAL PROPERTY TAXES
22,925,301
AUXILIARY SERVICES
FUND TRANSFERS
INVESTMENT INCOME
OTHER
TOTAL REVENUES
Tuition and Fees
42.0%
Other Sources
1.4%
Page 54
250,000
137,963
130,000
388,500
$
65,429,227
21.6%
Property Taxes
35.0%
FY 2013-2014 BUDGET
DELTA COLLEGE
GENERAL FUND
REVENUE SOURCES
REVENUES
2008-2009
2009-2010
2010-2011
Projected
2012-2013
2011-2012
Tuition and Fees
Property Taxes
Other
$
24,967,940
13,751,600
23,519,928
1,281,086
$
27,180,684
13,751,600
23,785,690
1,255,732
$
27,894,405
13,751,600
23,112,542
1,056,773
$
28,407,225
13,336,200
22,662,886
1,124,283
$
27,437,090
13,854,100
22,537,029
932,692
Total
$
63,520,554
$
65,973,706
$
65,815,320
$
65,530,594
$
64,760,911
Dollars
70,000,000
1.9%
2.0%
1.6%
1.7%
1.4%
60,000,000
50,000,000
36.1%
35.1%
34.6%
34.8%
20.8%
20.9%
20.3%
21.4%
41.2%
42.4%
43.4%
42.4%
37.0%
40,000,000
21.7%
30,000,000
20,000,000
39.3%
10,000,000
0
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
Projected
Other
FY 2013-2014 BUDGET
Property Taxes
Tuition and Fees
Page 55
REVENUE SOURCES DETAIL
TUITION AND FEES
Per credit hour tuition rates for 2013-2014 and 2012-2013 are as follows:
In District
Out District
Out State
CREDIT HOURS
Summer
Fall
W inter
Spring
FY 2013-2014
$
88.50
$
142.00
$
275.00
FY 2012-2013
$
86.00
$
135.00
$
200.00
BUDGETED
FY 2013-2014
5,802
94,509
91,549
23,140
215,000
Total Credit Hours
CHANGE
2.50
7.00
75.00
% CHANGE
2.9%
5.2%
37.5%
ACTUAL
FY 2012-2013
7,219
98,607
95,335
23,701
CHANGE
(1,417)
(4,098)
(3,786)
(561)
% CHANGE
-19.6%
-4.2%
-4.0%
-2.4%
224,862
(9,862)
-4.4%
$
$
$
Note: Credit hours for Summer, Fall and W inter semesters in FY 2012-2013 are actual, whereas Spring credit
hours are as projected. See section called "Other" for credit hour history and projections.
COURSE FEES
Course fees are a combination of two items: (1) an excess contact hour fee which is charged for instructional
contact hours in excess of the credit hours for a course, and (2) a technology fee which is applied to all courses.
The excess contact hour fee is computed on a residency-based scale. For FY 2013-2014, the excess contact
hour fee increases from $57 to $59 for in-district students, from $90 to $95 for out-district students, and from $133
to $183 for out-state students. The technology fee also increases from $11 to $12 per credit hour.
Some programs, including Nursing and Dental Hygiene and online courses are charged additional fees in
order to cover the cost of the special services provided in these courses.
REGISTRATION FEES
Students are charged a registration fee each semester, which remains unchanged at $40 for FY 2013-2014.
Of the registration fee, $5 is recorded in the Plant Fund to reserve for upgrade and maintenance of student
technology and records and registration systems, with the balance remaining in the General Fund.
Appropriations
OTHER REVENUE
Application Fees
Collegiate Ads
Compass Retest
Credit By Exam
Library Fines
Live Scan Fees
Miscellaneous
Parking Fines
Payment Plan Enroll Fees
Planetarium
Rent Space/Equipment
Reserve Parking
Sale of Assets
Testing
Total Other Revenue
Page 56
ACTUAL
BUDGETED
FY 2013-2014
$ 14,152,600
FY 2012-2013
$ 13,854,100
BUDGETED
FY 2013-2014
$
6,000
7,000
5,000
2,500
24,000
90,000
3,000
22,000
85,000
32,500
11,500
20,000
80,000
PROJECTED
FY 2012-2013
$
20,620
6,500
6,800
4,700
2,500
24,500
91,700
2,900
22,800
85,000
35,000
11,353
19,500
80,000
$
$
388,500
413,873
$
$
$
CHANGE
298,500
% CHANGE
2.2%
CHANGE
(20,620)
(500)
200
300
(500)
(1,700)
100
(800)
(2,500)
147
500
-
% CHANGE
-100.0%
-7.7%
2.9%
6.4%
0.0%
-2.0%
-1.9%
3.4%
-3.5%
0.0%
-7.1%
1.3%
2.6%
0.0%
(25,373)
-6.1%
FY 2013-2014 BUDGET
PROPERTY TAXES
The following is the detail related to the taxable valuation of the Delta College District. The College's authorized millage rate
for operations is 2.1000 mills, however, due to the Headlee Amendment, the College's operating millage rate has been reduced
to 2.0427. The overall property values in the College's district for FY 2013-2014 increased by 1.18%. The current year Headlee
cap on increases in taxable assessed value per parcel for existing properties is 2.4%.
SAGINAW
COUNTY
2013 TAXABLE VALUATIONS
Ad Valorem Roll
DNR Roll
IFT Roll - New
$
IFT Roll - Rehab
Less Captured Values
Net Taxable Valuation - 2013
2012 TAXABLE VALUATIONS
Ad Valorem Roll
DNR Roll
IFT Roll - New
IFT Roll - Rehab
Less Captured Values
Net Taxable Valuation - 2012
4,959,509,474
6,170,444
79,405,907
MIDLAND
COUNTY
$
3,627,649,340
2,766,787
84,315,539
944,075
(221,196,957)
BAY
COUNTY
$
2,167,500
(16,934,952)
11,457,567,225
12,424,502
204,871,739
(94,417,671)
$
4,984,974,977 $
6,025,860
67,836,266
(236,703,817)
3,469,574,018 $
2,701,979
102,243,661
2,167,500
(25,524,281)
2,900,586,844 $
3,405,567
30,653,375
(95,189,593)
11,355,135,839
12,133,406
200,733,302
2,167,500
(357,417,691)
$
4,822,133,286
3,551,162,877
2,839,456,193
11,212,752,356
0.06%
4.19%
$
$
2,820,628,304
3,111,575
(332,549,580)
4,824,832,943
$
3,699,964,214
$
$
Percent Increase (Decrease)
$
2,870,408,411
3,487,271
41,150,293
TOTAL
$
$
11,345,425,461
-0.66%
1.18%
FY 2013-2014 OPERATING PROPERTY TAX REVENUE CALCULATION:
Total 2013 Net Taxable Valuation
x General Operating Millage Rate
$
Property Tax Revenues
Less Delinquent and Appealed Taxes
$
23,175,301
(250,000)
Net Operating Property Tax Revenues
$
22,925,301
TAXABLE VALUE
BY COUNTY
FY 2013-2014
11,345,425,461
2.0427
SAGINAW
42%
BAY
25%
MIDLAND
33%
NOTES:
INDUSTRIAL FACILITIES TAX ABATEMENT (IFT)
Property designated as IFT are included on a separate tax roll. IFT's are classified as new or rehab facilities. New
facilities are taxed at one half the rate of the taxing district. Rehab facilities are taxed at the whole rate, but only on the
initial assessment, not the improvements. There is a time limit on these abatements which cannot exceed 12 years.
CAPTURED VALUES
Captured values include those properties for which a portion of the College's levy is "captured" by the designated
district within which the property is located. Such districts are designed to capture tax revenues for purposes of economic
rehabilitation, enhancement and/or growth, and include Tax Increment Finance Authority (TIFA), Downtown Development
Authority (DDA), Local Financing Development Authority (LDFA), and Brownfield Redevelopment Zone. Properties
in these districts are not exempt for taxes; rather they are included in the ad valorem and IFT tax rolls, and the tax
revenues received by the College on these properties are based upon an initial assessed taxable valuation. The
tax revenues resulting from increases in taxable valuation on these properties are captured and turned over to the
designated district. For budgeting purposes, the captured taxable valuation must therefore be subtracted from the
total taxable valuation when calculating the College's property tax revenues.
FY 2013-2014 BUDGET
Page 57
NOTES
Page 58
FY 2013-2014 BUDGET
GENERAL FUND
EXPENDITURE DETAIL
FY 2013-2014 BUDGET
Page 59
DELTA COLLEGE
GENERAL FUND BUDGET
Instruction
$
Total Instruction
Public Service
Student Services
TOTAL EXPENDITURES
$
32,220,755
7,932,162
49.4%
12.1%
40,152,917
61.5%
1,158,559
7,640,793
7,644,421
8,654,170
1.8%
11.7%
11.7%
13.3%
65,250,860
100.0%
Total Instruction
61.5%
Facilities
Management
13.3%
Institutional
Administration
11.7%
Page 60
Student Services
11.7%
Public Service
1.8%
FY 2013-2014 BUDGET
DELTA COLLEGE
GENERAL FUND BUDGET
EXPENDITURES BY OBJECT
Salaries
Part Time Wages
Fringe Benefits
Supplies and Services
Capital Outlay
Travel and Professional Development
$
30,198,323
5,534,074
16,463,571
10,658,061
1,802,753
594,078
46.3%
8.5%
25.2%
16.3%
2.8%
0.9%
TOTAL EXPENDITURES
$
65,250,860
100.0%
Part Time
Wages
8.5%
Salaries
46.3%
Travel and
Professional
Development
.9%
Capital Outlay
2.8%
FY 2013-2014 BUDGET
Fringe Benefits
25.2%
Supplies and
Services
16.3%
Page 61
DELTA COLLEGE
GENERAL FUND
ACTIVITIES
2008-2009
Instruction
$
2009-2010
29,143,552
7,291,738
$
31,004,086
7,494,089
2010-2011
$
31,668,535
7,237,385
Projected
2012-2013
2011-2012
$
32,556,251
7,430,455
$
32,965,404
7,287,920
Total Instruction
36,435,290
38,498,175
38,905,920
39,986,706
40,253,324
Public Service
Student Services
Institutional Admin
1,004,237
6,786,943
6,864,161
12,380,378
1,078,868
6,802,486
6,818,879
11,290,252
1,088,775
6,769,291
7,598,580
11,402,114
1,087,161
6,726,883
7,897,873
9,764,564
1,101,560
7,313,561
7,632,403
8,458,413
Total
$
63,471,009
$
64,488,660
$
65,764,680
$
65,463,187
$
64,759,261
Dollars
70,000,000
60,000,000
50,000,000
1.7%
1.7%
17.5%
17.3%
14.9%
13.0%
11.5%
12.0%
11.8%
10.6%
10.5%
10.3%
10.3%
11.3%
59.7%
59.2%
1.7%
19.5%
10.8%
10.7%
40,000,000
1.7%
1.6%
30,000,000
57.4%
20,000,000
61.1%
62.2%
10,000,000
0
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
Projected
Page 62
Public Service
Student Services
Total Instruction
Institutional Admin
FY 2013-2014 BUDGET
DELTA COLLEGE
GENERAL FUND
EXPENDITURES BY OBJECT
OBJECT
2008-2009
2009-2010
2010-2011
Projected
2012-2013
2011-2012
Salaries
Fringe Benefits
Other
$
34,122,575
12,170,694
11,331,408
5,846,332
$
35,764,706
12,856,739
10,785,706
5,081,509
$
35,562,208
13,638,981
11,219,616
5,343,875
$
35,612,652
14,976,193
11,029,846
3,844,496
$
35,859,843
15,012,427
11,330,356
2,556,635
Total
$
63,471,009
$
64,488,660
$
65,764,680
$
65,463,187
$
64,759,261
9.2%
7.9%
8.1%
5.9%
3.9%
16.7%
17.1%
16.8%
17.5%
19.9%
20.7%
22.9%
23.2%
55.5%
54.1%
54.4%
55.4%
2011-2012
2012-2013
Dollars
70,000,000
60,000,000
50,000,000
40,000,000
17.8%
19.2%
30,000,000
20,000,000
53.8%
10,000,000
0
2008-2009
2009-2010
2010-2011
Projected
Other
FY 2013-2014 BUDGET
Fringe Benefits
Salaries
Page 63
NOTES
Page 64
FY 2013-2014 BUDGET
GENERAL FUND
COST CENTER DETAIL
FY 2013-2014 BUDGET
Page 65
The College's organizational chart is found on page 46. It defines the major reporting
relationships of the institution.
The basic unit of the General Fund is a cost center. Each cost center has a manager who is
responsible for the dollars allocated to the cost center. This person is also responsible for the
outcomes of the cost center. It is possible for one person to have many cost centers under
their control.
Although this part of the budget addresses only the General Fund, it is possible that a cost
center manager puts together cost centers from various funds to operate a
particular program. Broadcasting is a good example of a program that must manage funds
in the General Fund, the Restricted Fund and the Plant Fund. Each fund contributes a
particular piece to the overall operation of the Broadcasting function.
A list of all General Fund cost centers is found on pages 60-63. They are listed by the six
major activity classifications prescribed by the Michigan Department of Labor and Economic
Growth which administers the Community College Services Unit for the State of Michigan.
In addition, the College has five Strategic Planning and Budgeting groups which are working to
link the strategic plan to the budget. A description of each group and their activities is
described on the next page.
To assist all constituencies in identifying the Strategic Planning and Budget group responsible
for a given cost center, an alpha character has been added to each cost center.
The key to the alpha character is at the bottom of each page.
A - Administrative Group led by the President, Dr. Jean Goodnow
C - Academic Services Group led by the Interim Vice President of Instruction and
Learning Services, Dr. Gail Hoffman-Johnson
D - Student & Educational Services Group led by the Vice President of Student
and Educational Services, Margaret Mosqueda
E - Business & Finance Group led by the Vice President of Business & Finance,
Debra Lutz
F - Information Technology Group led by the Information Technology Contract
Administrator, Barb Webb
The following page contains a description of each of the major college units.
Page 66
FY 2013-2014 BUDGET
Administrative Group
The Administrative Group primary accountabilities are for presidential leadership, strategic
planning, legal, research, public relations and fund development. These tasks are
accomplished through the numerous offices in this area.
Academic Services Group
Academic programs, courses, and services are a direct manifestation of the mission of the
College. This Division provides most of the programs listed as program goals in the current
mission. The primary accountabilities are: (1) to provide a large and diverse student body with
courses or programs of study appropriate to its needs; (2) to provide rationale for those
programs as well as clearly defined learning objectives; (3) to assure appropriate standards of
instruction leading to effective student performance; (4) to support and/or encourage College
departments/offices to provide the range of services necessary to enhance each student's
learning potential in a supportive environment.
Student & Educational Services Group
The primary institutional accountability of Student & Educational Services is to deliver high
quality programs to a broad range of students in support of the College mission. In addition,
Student & Educational Services shares heavily in the College commitment to maintain equal
access to educational opportunity through an open admissions policy and carries major
responsibility for selected goals and values articulated in the institutional mission.
Student & Educational Services is made up of 22 operational units, including public safety,
under the leadership of the Vice President of Student & Educational Services, the Dean of
Student & Educational Services, and the Dean of Student & Academic Services.
Business & Finance Group
The Business & Finance Group is responsible for the accountabilities of budgeting, cash
management, financial reporting, payroll, accounts payable, accounts receivable, purchasing,
contract administration, conference services, auxiliary services, human resources, and
facilities planning, operations, sustainability and risk management.
Information Technology Group
The Information Technology Group is responsible for the accountabilities of information
technology services.
FY 2013-2014 BUDGET
Page 67
DETAIL OF GENERAL FUND EXPENDITURE BUDGET
POSITIONS
FAC
AP
SS
COST CENTER
INSTRUCTION
1011 C Interdisciplinary Social Sciences
1012 C Economics
1013 C History
1014 C Criminal Justice
1015 C Political Science
1016 C Psychology
1017 C Sociology
1018 C Applied Behavioral Science
1019 C Child Development
1021 C Art & Design
1023 C Foreign Language
1024 C Theater
1025 C Interdisciplinary Humanities
1026 C Music
1027 C Philosophy
1028 C Electronic Media Broadcasting
1029 C Communications
1031 C English
1035 C Math
1041 C Biology
1042 C Chemistry
1043 C Geology
1044 C Geography
1045 C Physics
1046 C Science Tech Programs
1047 C Science Labs
1052 C Lifelong Wellness
1061 C Accounting
1063 C Computer Info Systems
1065 C Legal Support Professional
1066 C Management
1067 C Office Admin & Technology
1070 C Nursing
1071 C Surgical Technology
1073 C Physical Therapy
1074 C Respiratory Therapy
1076 C Health Related Science
1077 C Radiological Technology
1078 C Dental Hygiene
1079 C Dental Assisting
1087 C Sonography
1110 C Apprenticeship Program
1111 C Welding
1112 C Auto Service Ed Program
1116 C Fire Science
1124 C Instructional Equipment
1125 C Educational Support
1126 C Other Supplemental
1127 C Academic Supplemental
0
0
0
4
0
0
3
0
0
3
0
0
6.5
0
0
9
0
0
4
0
0
0
0
0
2
0
0
5
0
0
3
0
0
0
0
0
0
0
0
2
0
0
4
0
0
2
0
0
8
0
0
31.5
0
0
19
0
0
16
0
0
7
0
0
1
0
0
1
0
0
6
0
0
0
0
0
0 3.77
0
6
0
0
4.0
0
0
9
0
0
0
0
0
5
0
0
5
0
0
16
0
0
1
0
0
2
0
0
2
0
0
0
0
0
2
0
0
3
0 0.85
2
0
0
2
0
0
0
1
0
3
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2100
FULL TIME
SALARIES
2200
PART TIME
SALARIES
2300
FRINGE
BENEFITS
2400
SUPPLIES
& SERVICES
333,446
151,285
237,288
109,418
244,004
111,540
480,575
220,623
698,212
323,933
273,830
132,433
159,838
73,465
349,091
7,826
168,103
197,026
96,684
154,161
71,671
308,097
143,268
144,209
2,000
68,523
615,862
286,434
2,416,529
1,119,322
1,497,316
691,234
1,248,693
578,228
561,544
257,796
53,725
28,449
53,725
28,449
446,440
209,936
173,124
30,691
103,261
486,126
222,490
329,680
150,095
672,214
21,428
322,389
404,683
185,272
340,757
165,058
1,177,741
2,500
555,792
81,429
37,210
154,066
71,640
133,659
65,187
132,233
64,736
271,348
43,508
145,200
169,738
76,596
134,249
65,374
51,513
23,266
34,999
188,712
94,056
59,203
30,182
25,757
8,023
18,500
1,364,046 3,553,473 1,531,807
350
2,500
2,800
6,600
7,500
5,800
4,000
2,000
2,000
18,000
4,500
2,400
500
2,200
3,000
2,600
6,000
26,700
26,000
56,000
37,800
4,000
4,450
8,000
1,000
15,000
5,000
7,700
1,100
7,000
10,000
43,000
3,500
5,000
8,000
2,800
8,500
52,000
14,000
11,000
5,000
92,000
10,500
1,700
27,550
31,166
-
2500
EQUIPMENT
7,900
457,119
45,000
100,000
-
2600
PROF DEV
& TRAVEL
3,980
2,985
2,985
5,970
8,955
3,980
1,990
4,975
2,985
1,990
3,980
1,990
7,960
30,845
18,905
15,920
6,965
995
995
5,970
2,000
5,970
3,980
8,955
4,975
4,975
15,920
995
1,990
1,990
1,990
3,260
1,990
1,990
1,500
2,985
2,495
300
7,000
-
TOTAL
350
491,211
352,491
365,129
714,668
1,036,900
414,243
2,000
237,293
547,995
301,195
2,400
500
230,022
458,345
219,322
916,256
3,593,396
2,241,355
1,898,841
864,105
87,169
87,619
670,346
1,000
309,076
729,586
488,755
1,032,686
1,100
601,930
520,790
1,794,953
123,134
232,696
208,836
2,800
207,459
515,316
262,324
212,613
116,278
377,753
102,380
35,780
457,119
98,050
131,166
6,449,326
A - ADMINISTRATION C - ACADEMIC & INSTRUCTIONAL SUPPORT
D - STUDENT & EDUCATIONAL SERVICES E - BUSINESS & FINANCE
F - INFORMATION TECHNOLOGY
Page 68
FY 2013-2014 BUDGET
COST CENTER
1160
1161
1162
1163
1164
1165
1166
1169
1171
1172
C
C
C
C
C
C
C
C
C
C
2200
PART TIME
SALARIES
2300
FRINGE
BENEFITS
2400
SUPPLIES
& SERVICES
2500
EQUIPMENT
2600
PROF DEV
& TRAVEL
34,000
-
74,865
64,167
102,893
32,037
38,552
51,953
34,425
37,121
-
2,750
10,000
17,450
2,500
9,000
11,000
1,900
14,500
3,100
10,000
-
1,990
2,590
2,985
995
995
2,275
1,995
995
-
1.9 17,705,797 3,762,949 9,236,174
680,416
610,019
POSITIONS
FAC
AP
SS
Architecture
Residential Construction
Automotive Service Technology
Chemical Processing
Electrical Technology
Manufacturing & Industrial Tech
Technology Facility Labs
Computer Numerical Control
Computer Assisted Drafting
Refrigeration/Heating/Air
TOTAL INSTRUCTION
PUBLIC SERVICE
3580 C Public Television
3581 C Public Radio
3588 C Planetarium Operations
3591 A President's Speaker Series
TOTAL PUBLIC SERVICE
4500 C Office of VP Instruction
4501 C Social Science Chair
4502 C Humanities Chair
4503 C English Chair
4504 C Math Chair
4505 C Science Chair
4507 C Business & Info Tech Chair
4508 C Health & Wellness Chair
4510 C Tech, Trades & Manufacturing Chair
4513 C Library Learning Info Center
4514 C Learning Communities
4515 C e-Learning Instructional Support
4516 C Honors Program
4517 C Dean-Faculty
4518 C Dean-Administration
4519 C Faculty Support
4520 C Instructional Support Svcs
4521 C Dean Career/Continuing Ed
4522 F Office of Info Tech Computer Labs
4523 F Contract OIT Instruct Supp Svcs
4524 C Galleria
4525 C WRIT Center
4526 C Academic Testing Center
4527 C Teach/Learn Center
4528 C Multimedia Lab
4530 C Library
4531 C Library Books
4532 C Periodicals
4533 C Learning Technology
4534 C Instructional Media Tech
4536 C Instructional Disability Access
4549 C Delta Archives
0
2
2
3
1
1
0
1
1
0
0
0
0
0
0
0
1.0
0
0
0
211.0
5.8
0
0
0
0
0
0
1
0
0
0
0 7.05
0
0 1.5 0.25
0
3
0
0
0
0
164,263
130,433
216,653
65,066
85,674
91,807
72,623
81,146
-
TOTAL
2,750
251,118
214,640
325,031
107,098
136,221
181,935
123,543
122,362
10,000
225,400 32,220,755
397,557
99,021
173,649
-
58,040
-
206,646
51,472
99,682
-
46,193
15,000
5,000
-
3,525
819
1,955
-
607,728
151,312
384,519
15,000
0.3
670,227
58,040
357,800
61,193
5,000
6,299
1,158,559
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
2.5
3
0 11.2
0 0.9
1
0
0
0
0
0
0
0
0
0
0 1.5
3.8
1
1.9
0
4
5
0
0
0
0
0
0
1
0
0
0
0
0
175,763
90,611
98,997
92,875
102,779
99,383
95,989
102,780
90,611
52,309
111,772
298,300
440,815
28,526
95,991
47,717
239,819
91,754
427,272
41,469
-
6,000
3,000
8,000
4,400
5,000
5,600
5,300
68,167
117,842
200
20,000
49,349
126,370
20,800
69,085
71,068
6,823
-
6,775
1,445
1,445
1,445
1,445
1,445
1,445
1,195
1,445
1,816
1,200
1,260
1,500
3,500
3,875
3,163
275
4,700
413
3,410
1,000
4,385
1,500
-
271,324
137,124
153,163
136,604
154,540
145,170
146,203
155,492
139,424
90,128
2,700
116,260
7,500
164,577
460,284
717,185
138,683
148,306
188,542
1,334,863
4,200
21,300
145,347
529,603
168,489
756,902
44,000
34,000
50,500
181,362
25,000
9,748
0.0 11.6
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2100
FULL TIME
SALARIES
77,486
5,300
40,068
2,000
42,721
2,000
40,784
1,500
43,916
2,000
42,842
1,500
41,769
2,000
43,917
2,000
40,068
2,000
28,003
8,000
1,500
115,000
6,000
46,805
2,500
157,409
700
271,207
2,000
41,715
41,815
5,800
70,700
1,334,863
4,000
1,300
47,668
200
160,004
51,935
3,000
244,660
11,500
44,000
34,000
50,500
39,688
27,637
25,000
2,125
800
FY 2013-2014 BUDGET
Page 69
POSITIONS
FAC
AP
SS
COST CENTER
4550
4551
4552
4553
4554
4555
4556
4557
4558
4559
4560
4562
4570
A
A
C
C
C
C
C
C
C
C
C
C
C
Faculty Center Teaching Excellence
Center for Organizational Success
Accreditation
Academic Assessment
Developmental Ed
International/Intercultural
General Education
Community Engagement
Service Learning
Possible Dream Program
Strategic Partnerships
Dean - Community Development
e-Learning Technology Support
TOTAL INSTRUCT SUPPORT
STUDENT SERVICES
5608 F Contract OIT SES Supp Svcs
5609 E Matching Funds
5610 D Office of VP Student/Educ Svcs
5611 D Admissions
5612 D Registrar
5613 D Counseling & Advising
5614 D Financial Aid
5616 D Career & Employment Services
5617 D Admission Testing
5618 D Student Engagement
5621 D SAC/Student Clubs & Organizations
5622 A Marketing & Publications
5623 D Dean of Student & Educ Svcs
5625 D Veteran's Services
5626 D SES Software
5627 D Student Success
5630 D Collegiate
5642 D Office of Disability Resources
5644 D Enrollment Management
5646 D Dean of Student & Academic Services
5647 A Student Senate
5648 D Commencement/Student Awards
5649 A Grants - Sr. Citizen
5650 A Scholarships - Trustees
5651 A Grants - Trustees
5652 D Indian Tuition Waiver
5653 D Scholarships - Athletics
5654 A Scholarships - Adult Ed
5660 C Ricker Center
5661 C Midland Center
5665 D Learning Centers/Innov Prog Admin
5669 D Testing
5672 E Fitness & Recreation Center
5673 D Intercollegiate Athletics-Men
5674 D Intercollegiate Athletics-Women
5675 D Club & Intramural Sports
TOTAL STUDENT SERVICES
0.0
0.0
0
0
0
0
0
0
0
0
0
0
0
2100
FULL TIME
SALARIES
0
1
0
0
0
0
0
2
0
1
0.8
1.0
2.4
0.0
0.9
0
0
0
0
0
1
0
0
0
0
0.7
101,360
181,443
46,401
46,065
94,716
151,525
8.0 25.3
26.2
3,447,042
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1.0
5
2
15.3
9.0
1.8
0
1.25
0
0
1.0
1
0
0
0
0.8
0
1.5
0
0
0
0
0
0
0
0
1
0.85
0
1
1
0.5
0.5
0
0
0
1
3
4
2
3
1
0.5
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0
0
0.5
0
0
0
0
176,046
318,223
238,167
841,601
541,385
121,161
17,091
137,564
94,716
39,678
47,730
108,612
37,608
37,254
67,667
48,560
25,820
25,820
-
0.0
44.5
17.0
2,924,703
2200
PART TIME
SALARIES
2300
FRINGE
BENEFITS
2400
SUPPLIES
& SERVICES
2500
EQUIPMENT
2600
PROF DEV
& TRAVEL
15,558
19,964
1,500
1,600
-
3,912
54,974
97,977
26,134
23,185
41,412
83,529
9,500
17,000
20,000
4,000
1,500
7,000
1,000
4,000
500
3,000
2,000
56,000
-
9,891
1,583
5,000
1,617
1,000
4,025
3,100
500
3,375
1,500
5,293
38,861
174,917
20,000
9,000
3,117
7,000
2,000
307,409
4,600
73,535
77,225
139,628
296,347
625,626 1,877,728 1,894,800
-
86,966
7,932,162
505,685
45,159
146,357
53,690
30,000
9,000
10,000
15,835
25,000
30,000
30,000
418,516
8,000
1,280
62,063
50,000
8,566
12,668
27,313
10,000
1,000
17,500
31,930
191,503
11,443
35,000
24,000
8,843
125,546
1,150
21,000
25,000
30,435
44,615
44,915
6,134
31,179
10,000
10,000
-
3,811
3,325
2,100
8,200
5,325
1,175
138
1,175
3,410
500
13,315
691
400
18,144
3,750
808
500
500
1,455
1,138
500
30,663
36,397
-
505,685
45,159
436,003
587,552
518,675
1,374,531
886,428
236,330
53,380
263,632
30,000
418,516
184,217
92,776
62,063
63,315
39,277
128,521
45,457
183,944
1,808
17,500
31,930
191,503
11,443
35,000
24,000
8,843
273,485
80,438
48,436
191,932
199,079
173,178
185,173
11,584
632,364 1,775,981 2,119,146
51,179
137,420
7,640,793
24,480
20,000
80,500
39,089
20,994
23,925
14,100
5,500
20,971
26,843
33,125
67,873
14,945
23,153
46,574
70,450
45,232
49,160
5,450
85,309
192,314
167,908
476,641
308,724
74,234
11,151
80,793
41,412
30,347
3,177
34,598
51,582
41,958
26,589
2,828
51,553
39,134
26,848
28,881
-
TOTAL
Page 70
FY 2013-2014 BUDGET
POSITIONS
FAC
AP
SS
COST CENTER
6710 A Board of Trustees
6718 A Development Office
6719 A Equity Office
6720 A President's Office
6722 A Memberships/Institution
6723 A Miscellaneous
6725 E Wellness/Prof Development
6726 A League for Innovation
6727 A President's Special Projects
6729 A Strategic Planning
6731 A Legal
6732 E Human Resources Legal
6734 E Audit
6736 * E Misc Employee Benefits
6737 E Staff Recruitment
6738 A Employee Grants
6739 E Insurance
6740 C Communication Technology
6741 E Business Services
6743 E Finance Office
6744 F Contract OIT Admin Supp Svcs
6745 F Office of Info Tech
6746 E Human Resources
6747 A Senate
6748 E Post Office
6750 A Institutional Advancement
6760 A Administrative Services
6772 E Credit Card Fees & Bad Debt Exp
6774 E Tuition Waiver
TOTAL INSTITUTIONAL ADMIN
FACILITY MANAGEMENT
7775 D Public Safety
7780 E Facility Administration
7781 E Facility Operations
7782 E Facility Utilities
7783 E Farmhouse
7784 E Facility Maintenance
7785 E Facility Improvement
7786 E Sustainability Office
7787 E Midland Center
7788 E Planetarium & Learning Center
7799 E Transfers
TOTAL FACILITIES MANAGEMENT
TOTAL EXPENDITURES
*
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2200
PART TIME
SALARIES
2300
FRINGE
BENEFITS
2400
SUPPLIES
& SERVICES
2500
EQUIPMENT
2600
PROF DEV
& TRAVEL
TOTAL
0
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
1
2
6
0
0
1
0.5
1
1
1
0
0
268,583
67,765
327,777
44,555
143,674
229,651
666,389
38,978
391,799
16,218
34,034
228,926
245,982
-
33,819
7,311
18,328
30,894
33,518
22,246
17,429
20,320
58,634
31,330
-
146,015
32,937
155,510
25,549
125,971
82,450
77,564
125,893
349,661
16,397
204,795
16,301
28,552
135,042
127,702
170,000
18,368
28,088
2,000
7,598
69,568
50,924
28,918
4,948
12,090
10,600
126,719
10,000
53,700
43,608
10,588
387,377
97,000
6,411
48,042
394,416
581,328
27,169
8,738
7,750
11,208
10,611
614,000
-
60,000
-
16,708
2,483
987
13,259
3,201
5,238
33,847
1,576
4,400
5,087
9,695
1,601
7,510
1,437
711
2,538
3,877
-
35,076
478,988
103,689
511,455
69,568
50,924
28,918
8,149
17,328
44,447
198,399
10,000
53,700
125,971
43,608
10,588
469,827
340,966
397,936
1,107,305
394,416
698,304
653,519
60,123
91,367
436,348
419,502
614,000
170,000
0.0 26.9 16.5
2,704,331
273,829
1,820,339
2,671,767
60,000
114,155
7,644,421
1.7 5.8
11
1
5 44.5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
368,082
794,678
1,583,463
-
48,276
18,647
103,738
10,605
-
209,252
391,174
795,123
-
24,000
1,608
126,874
26,155
1,452,189
12,336
328,328
45,000
5,100
80,804
1,400
199,500
4,000
1,000,000 1,000,000
2,500
9,906
7,229
4,203
-
652,110
1,216,013
2,642,582
1,452,189
12,336
328,328
45,000
19,908
82,204
203,500
2,000,000
0.0 17.7 51.3
2,746,223
181,266
1,395,549
3,230,739 1,076,555
23,838
8,654,170
0
0
0
0
0
0
0
0
0
0
0
0
3.4
1
2
0
0
0
0
0
0
0
0
0
0
0
0
0
1.3
2.3
5.5
0
0.4
5.5
0
0
3.1
2.5
0
0
2100
FULL TIME
SALARIES
219.0 131.7 113.1 30,198,323 5,534,074 16,463,571 10,658,061 1,802,753
594,078 65,250,860
Includes budget for unemployment compensation, vacation and sick leave
FY 2013-2014 BUDGET
Page 71
…A Word About College Fringe Benefits
The cost of the College fringe benefits are listed in each cost center which has employees.
Budgeted fringe benefits for full-time employees are as follows. Part-time employees receive
only retirement, social security and Medicare benefits, and student employees receive no benefits.
Benefit
Cost
Medical, Vision and
Hearing Insurance
$10,585 per covered employee (weighted average)
Dental Insurance
$784 per employee (weighted average)
Retirement
23.50% of each wage dollar paid (weighted average
of MPSERS at 25% and ORP at 10%)
Social Security (FICA)
6.20% of each wage dollar paid up to $113,700 max
Medicare
1.45% of each wage dollar paid
Life Insurance
$1.81 per $1,000 of wages doubled up to $50,000 max
Disability Insurance
$4.72 per $1,000 of wages up to $90,000 max
Professional Development Allowance:
Faculty
$995 per year
Administrative/Professional
$500 per year
Support Staff
$275 per year
Fringe benefit cost for $25,000 in salary:
$19,365 or 77%
$27,271 or 55%
$35,221 or 47%
The costs above do not include unemployment compensation, vacation or sick leave which
are budgeted in cost center 6736, worker's compensation which is budgeted in cost center
6739, or tuition remission which is budgeted in cost center 6774.
The following is a summary of General Fund wages and fringe benefits budgeted for FY 2013-2014
Faculty
$
Supplemental and
Part-time Faculty
Administrative/Professional
Support Staff
Maintenance
Part-time Staff and
Student Employees
Total Wages
$
16,689,163
4,995,503
8,191,085
2,519,870
1,356,175
1,980,601
35,732,397
Fringe benefits as a percentage of wages:
Page 72
Retirement
$
FICA and Medicare
Medical/Vision/Hearing
Dental Insurance
Life Insurance
Disability Insurance
Professional Development
Tuition Waiver
Other
8,233,889
2,668,146
4,655,596
345,469
43,938
138,112
299,359
170,000
208,421
$ 16,762,930
47%
FY 2013-2014 BUDGET
DELTA COLLEGE
SUMMARY OF BUDGETED
GENERAL FUND PERSONNEL
2009-10
2010-11
2011-12
2012-13
2013-14
Faculty
222
221
224
223
219
Administrative & Professional
125
123
131
134
132
Support Staff
76
73
72
71
68
Maintenance
46
45
45
45
45
469
462
472
473
464
Total Full-Time Personnel
The above data reflects all General Fund full-time regular and temporary positions. Part-time positions
are not included in the above data.
FY 2013-2014 BUDGET
Page 73
NOTES
Page 74
FY 2013-2014 BUDGET
DESIGNATED
FUND
The Designated Fund is used to record transactions of revenue and expense that the
administration wants to set apart from the general fund activities. The activities are set apart
so that revenue and expense for these activities may be matched. Activity fund balances at
the end of the fiscal year are carried forward to the next fiscal year. It is the expectation that
the activities recorded in the Designated Fund will "break even".
There are many activities recorded in this fund. The largest are Corporate Services and
the Workstudy Co-op Programs. Pages 80 and 81 provide an overview of the various
Designated Fund activities. Note that during FY 2010-2011, the Workstudy Co-op contracts
ended and the program was discontinued.
Revenues and the related expenses are budgeted based on activities that are
anticipated to occur. The budget for each activity is prepared separately, and depending on
the nature of the activity and the specific funding sources, is based on known actual and/or
projected data.
FY 2013-2014 BUDGET
Page 75
NOTES
Page 76
FY 2013-2014 BUDGET
DELTA COLLEGE
DESIGNATED FUND BUDGET
REVENUES
Grants and Gifts
Corporate Service Fees
Other Sources
$
2,247,800
3,039,230
1,257,173
TOTAL REVENUES
$
6,544,203
EXPENDITURES
Instruction
$
5,084,407
96,500
Total Instruction
5,180,907
Public Service
Student Services
6,500
86,000
1,122,294
TOTAL EXPENDITURES
6,395,701
148,502
4,411,545
ENDING FUND BALANCE
$
Corporate
Service Fees
46.4%
4,560,047
Total
Instruction
81.0%
Institutional
Administration
17.6%
Grants
and Gifts
34.4%
REVENUES
FY 2013-2014 BUDGET
Other
Sources
19.2%
Student
Services
1.3%
Public
Service
.1%
EXPENDITURES
Page 77
DELTA COLLEGE
DESIGNATED FUND
2008-2009
2009-2010
$ 2,945,417
3,611,102
1,399,996
1,473,300
156,335
$ 2,944,542
3,693,194
1,137,283
1,418,519
206,663
9,586,150
Instruction
2010-2011
Projected
2012-2013
2011-2012
REVENUES
Grants and Gifts
Workstudy Co-Op Programs
Other Sources
Transfers In
3,165,300
3,418,004
626,116
1,308,540
273,517
$ 2,514,337
3,115,850
2,025,394
73,446
9,400,201
8,791,477
7,729,027
6,192,133
6,207,812
69,710
6,412,171
75,393
6,320,653
70,515
5,977,200
126,446
4,841,342
93,174
Total Instruction
6,277,522
6,487,564
6,391,168
6,103,646
4,934,516
Public Service
Student Services
Transfers Out
11,094
1,748,853
1,286,262
221,341
17,028
1,588,015
949,272
219,332
14,972
746,218
804,706
221,304
8,946
71,667
796,606
355,687
4,936
87,179
1,048,333
149,036
TOTAL EXPENDITURES
9,545,072
9,261,211
8,178,368
7,336,552
6,224,000
41,078
138,990
613,109
392,475
3,257,760
3,298,838
3,437,828
4,050,937
$ 3,298,838
$ 3,437,828
4,050,937
$ 4,443,412
TOTAL REVENUES
$
$
2,295,428
2,727,621
1,116,534
52,550
EXPENDITURES
REVENUES OVER (UNDER)
EXPENDITURES AND
ENDING FUND BALANCE
$
(31,867)
4,443,412
$
4,411,545
NOTES:
1) The majority of instructional expenditures were for Corporate Services activities.
2) Restricted grants managed by Corporate Services are recorded in the Restricted Fund in the audited
financial statements.
3) The majority of student services expenditures were for the Workstudy Co-op Programs, the contracts for
which ended during FY 2010-2011.
Page 78
FY 2013-2014 BUDGET
DELTA COLLEGE
DESIGNATED FUND
REVENUE HISTORY
Dollars
10,000,000
30.7%
31.3%
36.0%
32.5%
8,000,000
37.1%
6,000,000
17.0%
17.3%
18.0%
14.6%
12.1%
4,000,000
2,000,000
27.2%
7.1%
37.7%
39.3%
38.9%
18.9%
40.3%
44.0%
0
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013
Projected
Other Sources/Transfers
Workstudy Co-Op Programs
Grants and Gifts
EXPENDITURE HISTORY
Dollars
15.8%
10,000,000
12.6%
12.5%
8,000,000
6,000,000
15.7%
18.3%
0.1%
4,000,000
65.8%
17.1%
0.2%
70.1%
9.1%
0.2%
78.2%
19.2%
1.0%
0.1%
83.2%
1.4%
0.1%
79.3%
2,000,000
0
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013
Projected
Total Instruction
FY 2013-2014 BUDGET
Public Service
Student Services
Instit Admin/Transfers
Page 79
DELTA COLLEGE
DESIGNATED FUND
CORPORATE SERVICES ACTIVITIES
2008-2009
2009-2010
$ 1,927,516
3,243,799
654,823
495,026
-
$ 1,929,977
3,199,095
912,357
455,050
-
6,321,164
Training Delivery
Training Administration
Training Development
Training Grants
Other
TOTAL EXPENDITURES
2010-2011
PROJECTED
BUDGETED
2012-2013
2013-2014
2011-2012
REVENUES
Training Delivery
Training Administration
Training Development
Training Grants
Other
TOTAL REVENUES
$
1,770,203
3,884,097
551,976
259,590
-
$ 1,675,239
3,708,874
172,810
-
$
1,210,451
3,585,338
27,200
$
1,512,030
3,551,300
27,200
6,496,479
6,465,866
5,556,923
4,822,989
5,090,530
1,529,821
3,181,365
609,776
495,026
486,164
1,458,053
3,163,545
841,790
455,050
362,611
1,314,368
3,778,217
528,835
259,590
219,529
1,295,453
3,548,385
172,810
328,333
980,974
3,432,024
415,851
1,258,041
3,376,300
251,173
6,302,152
6,281,049
6,100,539
5,344,981
4,828,849
4,885,514
EXPENDITURES
TRANSFERS IN (OUT)
101,573
67,715
45,500
(148,236)
(148,236)
(148,236)
(148,236)
(148,236)
(148,236)
(46,663)
(80,521)
(102,736)
(139,415)
(148,236)
(148,236)
(27,651)
134,909
262,591
72,527
(154,096)
56,780
716,133
688,482
823,391
1,085,982
1,085,982
$ 1,158,509
Business Development Transfer
Facility Renovations Transfers
TOTAL TRANSFERS
8,821
-
-
REVENUES OVER
ENDING FUND BALANCE
$
688,482
$
823,391
$
1,158,509
$
1,004,413
1,004,413
$
1,061,193
NOTE:
Restricted grants managed by Corporate Services are recorded in the Restricted Fund in the audited financial statements.
Page 80
FY 2013-2014 BUDGET
DELTA COLLEGE
DESIGNATED FUND
OTHER SIGNIFICANT ACTIVITIES
INSTRUCTION
STUDENT SERVICES
Criminal Justice Training Programs
Student Service Learning Activities
Lifelong Learning Center Programs
Student Educational Services Activities
50+ Just Like Gold Programs
Student Diversity Initiatives
Kid's College & Youth Camps
Student Skills Achievement Programs
Mathematics Calculator Program
President's Scholar Program
Middle School Mathematics Competition
Pioneer Athletic Fundraisers
University Transfer Center
President's Innovation Projects
Faculty & Instructional Development
Art & Archives Projects
President's Speaker Series
Whiting Distribution Committee Projects
Developmental Education
U.N.U.M Projects
Library Resource Replacement
Technology Improvements
Photography Lab Printing
Administrative Projects
Administrative Cost Reserve
PUBLIC SERVICE
Reserve for Property Tax Appeals
Self Insurance
Global Awareness
Administrative Development
Delta Productions
Flexible Spending Plan Administration
Telelearning Network
Health Care Reform Plan Fees
Sailing Program
Inkind Gifts
Saginaw Valley Regional Summer Institute
FY 2013-2014 BUDGET
Page 81
NOTES
Page 82
FY 2013-2014 BUDGET
RESTRICTED
FUND
The Restricted Fund is used to account for transactions resulting from revenue
received by the College from outside donors or agencies in which the College does not have
absolute control over the expenditures. Such revenues may be in the form of gifts or grants.
The donor or the agency specifies the purpose for which these moneys may be expended.
Any such transactions are classified as restricted.
Major activities funded through the Restricted Fund include student financial aid
programs, vocational educational equipment and activities, and public broadcasting activities.
Federal grants provide the primary funding sources for the financial aid and the vocational
programs. The Delta College Quality Public Broadcasting Stations (Television and Radio) are
funded through grants from the Corporation for Public Broadcasting, gifts from donors, and
support from the College General Fund.
projected data.
FY 2013-2014 BUDGET
Page 83
DELTA COLLEGE
RESTRICTED FUND BUDGET
REVENUES
Federal Grants/Contracts
State Grants/Contracts
Private Gifts/Grants
Other Sources
$
21,810,280
97,225
1,710,807
728,237
TOTAL REVENUES
$
24,346,549
EXPENDITURES
Instruction
Total Instruction
Public Service
Student Services
$
787,996
211,248
999,244
1,623,787
21,668,618
11,000
TOTAL EXPENDITURES
24,302,649
REVENUES OVER/(UNDER) EXPENDITURES
43,900
ENDING FUND BALANCE
Federal Grants/
Contracts
89.6%
Other Sources
3.0%
Private
Gifts/Grants
7.0%
State Grants/
Contracts
.4%
REVENUES
Page 84
2,022,789
$
2,066,689
Student Services
89.2%
Public Service
6.7%
Total Instruction
4.1%
EXPENDITURES
FY 2013-2014 BUDGET
RESTRICTED
FUND
GRANT DETAIL
FY 2013-2014 BUDGET
Page 85
DELTA COLLEGE LISTING OF GRANT PROGRAMS
July 1, 2013 – June 30, 2014
Grant
Broadcasting Community
Service Grant
Broadcasting Community
Service Grant
Broadcasting Local Service
Grant
Broadcasting Local Service
Grant
Broadcasting Interconnection
Grant
Page 86
Description
Assist WDCQ-TV to
maintain current
systems and
programming for the
mid- Michigan
community
Assist WDCQ-TV to
maintain current
systems and
programming for the
mid- Michigan
community
Strengthen and
support local
services to advance
the core mission and
public service
positioning of
WDCQ-TV in its
community
Strengthen and
support local
services to advance
the core mission and
public service
positioning of
WDCQ-TV in its
community
Support the technical
interconnection
system, which is the
means by which
PBS, regional
distributors and other
entities distribute
programming
material nationwide
Funding Agency
Corporation for
Public
Broadcasting
Amount
Dates of
Awarded
Grant
$654,142 10/1/11 –
9/30/13
Corporation for
Public
Broadcasting
$654,142
10/1/13 –
9/30/15
Corporation for
Public
Broadcasting
$44,670
10/1/12 –
9/30/13
Corporation for
Public
Broadcasting
$44,670
10/1/13 –
9/30/14
Corporation for
Public
Broadcasting
$13,053
10/1/12 –
9/30/13
FY 2013-2014 BUDGET
Grant
Broadcasting Interconnection
Grant
Michigan Small
Business &
Technology
Development
Center 2012
Michigan Small
Business &
Technology
Development
Center 2013
MI Works! Bay
JET PATH SNAP
2012-13
MI Works! Bay
JET PATH SNAP
2013-14
MI Works! Bay
JET SNAP SS
2012-13
Description
Support the technical
interconnection
system, which is the
means by which
PBS, regional
distributors and other
entities distribute
programming
material nationwide
To provide
management
counseling, training,
and technical
assistance to the
small business
community through
Small Business
Development
Centers (SBDCs)
To provide
management
counseling, training,
and technical
assistance to the
small business
community through
Small Business
Development
Centers (SBDCs)
Provide services to
Bay County eligible
residents to prepare
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
FY 2013-2014 BUDGET
Funding Agency
Corporation for
Public
Broadcasting
Amount
Dates of
Awarded
Grant
$13,053
10/1/13 –
9/30/14
The Michigan
Small Business
Development
Center and the
U.S. Small
Business
Administration
$210,000
1/1/13 –
12/31/13
The Michigan
Small Business
Development
Center and the
U.S. Small
Business
Administration
$210,000
1/1/14 –
12/31/14
Great Lakes Bay
Region Michigan
Works!
Administration
$33,709
10/1/12 –
9/30/13
Great Lakes Bay
Region Michigan
Works!
Administration
$32,024
10/1/13 –
9/30/14
Great Lakes Bay
Region Michigan
Works!
Administration
$1,054
10/1/12 –
9/30/13
Page 87
Grant
MI Works! Bay
JET SNAP SS
2013-14
MI Works! Bay
JET TANF DHS
SS
2012-13
MI Works! Bay
JET TANF DHS
SS
2012-13
MI Works! Bay
JET PATH TANF
2012-13
MI Works! Bay
JET PATH TANF
2013-14
MI Works!
Employment
Services 2013-14
MI Works!
Employment
Services EUC
RES 2013-14
MI Works!
Employment
Services TAA
2013-14
Page 88
Description
Provide services to
Bay County eligible
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
Provide services to
Bay County eligible
them for employment
or school
Provide
instruction/access to
job seekers to enter
job orders, resumes,
and find "matches"
on the Internet
Provide
job seekers to enter
job orders, resumes,
and find "matches"
on the Internet
Provide
job and job seekers
to enter job orders,
resumes, and find
"matches" on the
Internet
Funding Agency
Great Lakes Bay
Region Michigan
Works!
Administration
Amount
Dates of
Awarded
Grant
$1,001
10/1/13 –
9/30/14
Great Lakes
Region
Michigan Works!
Administration
$24,000
10/1/12 –
9/30/13
Great Lakes
Region
Michigan Works!
Administration
$24,000
10/1/13 –
9/30/14
Great Lakes Bay
Region Michigan
Works!
Administration
$450,202
10/1/12 –
9/30/13
Great Lakes Bay
Region Michigan
Works!
Administration
$427,692
10/1/13 –
9/30/14
Great Lakes Bay
Region Michigan
Works!
Administration
$355,121
7/1/13 –
6/30/14
Great Lakes Bay
Region Michigan
Works!
Administration
$333,397
1/1/13 –
12/31/14
Great Lakes Bay
Region Michigan
Works!
Administration
$28,500
7/1/13 –
6/30/14
FY 2013-2014 BUDGET
Grant
MI Works!
Employment
Services TGAAA
2013-14
MI Works!
Employment
Services WIA
Adult 2013-14
MI Works!
Employment
Services WIA
Dislocated
2013-14
MICUP 2012-13
MICUP 2013-14
Motorcycle Safety
2012-13
Motorcycle Safety
2013-14
Motorcycle
Supplemental
2013-14
Perkins - CAP
Leadership
2013-14
Amount
Dates of
Awarded
Grant
$320,398 7/1/13 –
6/30/14
Description
Provide
job and job seekers
to enter job orders,
resumes, and find
"matches" on the
Internet
Provide
job seekers to obtain
core services
Provide
job seekers to obtain
core services
Funding Agency
Great Lakes Bay
Region Michigan
Works!
Administration
Great Lakes Bay
Region Michigan
Works!
Administration
Great Lakes Bay
Region Michigan
Works!
Administration
$303,466
7/1/13 –
6/30/14
$303,466
7/1/13 –
6/30/14
Assist minority
students to transfer
to Michigan Tech
University
Assist minority
students to transfer
to Michigan Tech
University
Provide motorcycle
safety training to
Great Lakes Bay
residents
Provide motorcycle
safety training to
Great Lakes Bay
residents
Hi-Vis initiative: The
Office of Highway
Safety Planning has
agreed to the
purchase of HighVisibility Gear for
each
classroom/training
site
Supply curriculum
development,
program
assessment, and
evaluation
Office of Minority
Equity; sub grant
through MTU
$5,500
10/1/12 –
9/30/13
Office of Minority
Equity; sub grant
through MTU
$5,500
10/1/13 –
9/30/14
Michigan
Department of
State
$85,725
10/1/12 –
9/30/13
Michigan
Department of
State
$85,725
10/1/13 –
9/30/14
Michigan
Department of
State
$289
4/1/13 –
9/30/13
Michigan
Economic
Development
Corporation
$25,576
8/17/13 –
6/30/14
FY 2013-2014 BUDGET
Page 89
Grant
Perkins 2013-14
Thumb MI Works!
Step-Up
Workshops
2013-14
Title III
Page 90
Description
Provide instructional
equipment,
professional
development,
program planning,
academic and
support services, and
career guidance and
placement
Provide job
readiness workshops
to unemployed
Thumb Area
residents
Increase student
retention
Funding Agency
Michigan
Economic
Development
Corporation
Amount
Dates of
Awarded
Grant
$587,441 7/1/13 –
6/30/14
7/1/13 –
6/30/14
Thumb Area
Michigan Works!
$38,000
U.S. Department
of Education
$1,177,836 10/1/09 –
9/30/14
FY 2013-2014 BUDGET
NOTES
FY 2013-2014 BUDGET
Page 91
DELTA COLLEGE
RESTRICTED FUND
2008-2009
2009-2010
2010-2011
2011-2012
Projected
2012-2013
$ 14,012,163
612,805
2,591,256
381,756
$ 22,051,833
228,871
2,648,391
438,317
$ 23,437,432
222,831
1,824,984
539,096
$ 24,698,860
136,002
1,846,921
557,024
$ 22,382,359
95,371
1,656,991
567,290
17,597,980
25,367,412
26,024,343
27,238,807
24,702,011
938,845
172,595
1,340,635
220,523
1,253,413
571,950
928,166
334,160
758,660
236,795
1,111,440
1,561,158
1,825,363
1,262,326
995,455
Public Service
Student Services
1,866,286
13,942,585
2,015
2,159,464
21,494,873
524
2,284,663
22,643,972
5,042
1,509,163
24,301,787
8,889
2,223,786
21,765,129
15,900
TOTAL EXPENDITURES
16,922,326
25,216,019
26,759,040
27,082,165
25,000,270
REVENUES
Other Sources
TOTAL REVENUES
EXPENDITURES
Instruction
Total Instruction
TRANSFERS OUT/(IN)
Student Services-Match
Other
(136,552)
3,146
(121,206)
(8,036)
(141,442)
(158,467)
(151,386)
(59,014)
(128,481)
(104,000)
TOTAL TRANSFERS
(133,406)
(129,242)
(299,909)
(210,400)
(232,481)
TOTAL EXPENDITURES
AND TRANSFERS
EXPENDITURES AND
TRANSFERS
ENDING FUND BALANCE
Page 92
16,788,920
25,086,777
809,060
280,635
1,066,618
1,875,678
$ 1,875,678
$
2,156,313
26,459,131
(434,788)
$
26,871,765
24,767,789
367,042
2,156,313
1,721,525
1,721,525
$ 2,088,567
(65,778)
2,088,567
$
2,022,789
FY 2013-2014 BUDGET
DELTA COLLEGE
RESTRICTED FUND
REVENUE HISTORY
Dollars
28,000,000
26,000,000
24,000,000
22,000,000
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
2.0%
2.1%
1.7%
2.3.%
6.8%
0.5%
7.0%
10.5%
0.8%
0.9%
6.7%
.4%
2.2%
14.7%
3.5%
90.1%
86.9%
90.7%
90.6%
79.6%
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
Projected
Other Sources
EXPENDITURE HISTORY
Dollars
28,000,000
26,000,000
24,000,000
22,000,000
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
8.6%
8.6%
5.6%
6.8%
4.7%
6.2%
8.9%
4.0%
11.0%
6.6%
85.2%
89.7%
84.6%
87.1%
82.4%
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
Projected
Student Services
FY 2013-2014 BUDGET
Total Instruction
Public Service
Page 93
DELTA COLLEGE
RESTRICTED FUND
PUBLIC BROADCASTING ACTIVITIES
TELEVISION
SUPPORT AND REVENUE
College General Fund Support
Corporation for Public Broadcasting
Donations/Gifts/Grants/Memberships
Television Underwriting
Other Income
Transfers In
2008-2009
$
TOTAL REVENUES
564,534
671,793
1,162,412
59,492
182,481
-
2009-2010
$
569,970
778,336
447,125
66,993
216,409
-
2010-2011
$
571,414
716,821
455,322
66,630
193,274
150,000
PROJECTED
BUDGETED
2012-2013
2013-2014
2011-2012
$
565,039
713,579
469,456
69,306
194,818
-
$
572,200
702,672
770,000
70,779
179,064
70,000
$
607,728
700,000
450,000
70,000
180,158
-
2,640,712
2,078,833
2,153,461
2,012,198
2,364,715
2,007,886
904,217
908,820
90,033
907,245
881,490
456,292
890,220
863,445
648,063
885,279
871,336
-
883,428
938,561
705,000
963,941
950,000
50,000
1,903,070
2,245,027
2,401,728
1,756,615
2,526,989
1,963,941
EXPENDITURES
Salaries & Fringe Benefits
Facilities and Equipment
TOTAL EXPENDITURES
SUPPORT AND REVENUE
OVER (UNDER) EXPENDITURES
$
ENDING FUND BALANCE
737,642
$ (166,194) $ (248,267) $
336,761
1,074,403
908,209
255,583
$
659,942
(162,274) $
915,525
43,945
753,251
$ 1,074,403
$
908,209
$
659,942
$
915,525
$
753,251
$
797,196
$
$
102,971
158,779
42,183
7,559
-
$
137,413
171,894
37,471
6,171
10,823
$
141,054
167,249
51,649
3,604
15,554
$
140,079
160,000
48,000
5,038
-
$
151,312
165,000
52,000
3,800
-
RADIO
SUPPORT AND REVENUE
College General Fund Support
Donations/Gifts/Grants/Memberships
Radio Underwriting
Other Income
Transfers In
100,297
160,269
56,428
4,146
-
TOTAL REVENUES
321,140
311,492
363,772
379,110
353,117
372,112
EXPENDITURES
Salaries & Fringe Benefits
Equipment
209,870
94,183
-
222,490
97,712
-
246,731
108,869
-
239,943
121,417
-
267,484
90,000
1,298
287,886
84,000
-
304,053
320,202
355,600
361,360
358,782
371,886
TOTAL EXPENDITURES
SUPPORT AND REVENUE
OVER (UNDER) EXPENDITURES
$
ENDING FUND BALANCE
17,087
$
48,404
$
65,491
(8,710) $
65,491
$
56,781
8,172
$
56,781
$
64,953
17,750
$
64,953
$
82,703
(5,665) $
82,703
$
77,038
226
77,038
$
77,264
Note: This data reflects Broadcasting activities recorded in both the General and Restricted Funds. The capital
outlay expenditures in FY 2009-2010 and FY 2010-2011 relate to the W DCQ-TV Studio Renovation funded by a
generous gift from the Andersen Foundation. The project was completed during FY 2010-2011. The majority of the
budgeted capital outlay expenditures in FY 2012-2013 relate to back-up generators funded by a W arning, Alert, and
Response Network Act (W ARN) grant from PBS. FY 2012-2013 projected capital outlay also includes a $290,000
Page 94
FY 2013-2014 BUDGET
AUXILIARY
FUND
The Auxiliary Fund is used to account for transactions of those activities that deliver a
product or perform a service to students, community or staff and are essential elements in
support of the educational program. These activities are revenue-producing and ideally should
be self-supporting. Revenues from auxiliary activities are derived from the sale of products or
services.
The College has the following activity categories that are reported in the Auxiliary Fund.
Bookstore
Food Services
Fitness and Recreation Center
Printing
Planetarium Gift Shop and Conference Services
Carlyon Farmhouse
College Vehicles
Learning Resource Vending
The Bookstore provides new and used textbooks, course packs and various
instructional materials in support of the College’s academic programs. A significant portion of
the textbook inventory is repurchased from students. Books and materials are available for
purchase at the main campus store, through a reservation service or online. The Bookstore is
the largest activity in the Auxiliary fund and consistently produces significantly more revenue
than expense. The excess up to $250,000 is transferred to the General Fund as support.
Dollars in excess of 250,000 are retained in the Auxiliary Fund to build fund balance.
Food Services serves students, faculty and staff in two locations on main campus (Red
Brix Café and Coffee ‘n More). It also provides catering services primarily for internal groups,
and vending services (beverage, snack and food) on main campus and at off-campus centers.
The Fitness and Recreation Center opened in Winter 2004, and includes cardio and
weight rooms and three pools (lap, leisure and therapy). Auxiliary Fund activities relative to
the Center include membership services and non-academic fitness classes for students,
faculty, staff and the public.
Activity in the other auxiliary categories is primarily generated by services to
departments within the College. Charges for these services are structured to cover the cost of
these services plus a small amount to build a fund balance for equipment repairs and
purchases.
projected data.
FY 2013-2014 BUDGET
Page 95
DELTA COLLEGE
AUXILIARY FUND
% CHANGE
ACTUAL
ACTUAL
ACTUAL
PROJECTED
BUDGETED
2012-2013 TO
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2013-2014
$ 6,873,584
5,982,399
$ 6,563,518
5,517,151
$ 6,355,349
5,563,618
$ 6,251,053
5,544,169
$ 6,106,894
5,640,630
-2.31%
1.74%
891,185
1,046,367
791,731
706,884
466,264
-34.04%
1,270,018
1,162,990
1,309,789
1,223,050
1,187,246
1,122,873
1,327,691
1,307,421
1,237,450
1,332,301
-6.80%
1.90%
107,028
86,739
64,373
20,270
450,092
376,441
452,105
397,052
425,657
370,664
372,424
320,200
367,500
343,250
-1.32%
7.20%
Net Income (Loss)
73,651
55,053
54,993
52,224
24,250
-53.57%
OTHER AUXILIARY ACTIVITIES
Revenues
Expenditures
654,335
665,676
628,474
716,451
582,421
548,143
590,602
573,166
578,413
561,006
-2.06%
-2.12%
(11,341)
(87,977)
34,278
17,436
17,407
-0.17%
BOOKSTORE
Revenues
Expenditures
Net Income (Loss)
FOOD SERVICES
Revenues
Expenditures
Net Income (Loss)
FITNESS & RECREATION CENTER
Revenues
Expenditures
Net Income (Loss)
TOTAL AUXILIARY SERVICES
Revenues
Expenditures
Net Income (Loss)
TRANSFERS IN (OUT)
General Fund
Restricted Fund
Total Transfers
CHANGE IN FUND BALANCE
ENDING FUND BALANCE
(94,851)
-567.94%
9,248,029
8,187,506
8,953,886
7,853,704
8,550,673
7,605,298
8,541,770
7,744,956
8,290,257
7,877,187
-2.94%
1.71%
1,060,523
1,100,182
945,375
796,814
413,070
-48.16%
(250,000)
(7,390)
(250,000)
(9,741)
(250,000)
(11,906)
(250,000)
(9,000)
(250,000)
(9,000)
0.00%
0.00%
(257,390)
(259,741)
(261,906)
(259,000)
(259,000)
0.00%
803,133
3,326,887
840,441
4,130,020
683,469
4,970,461
537,814
5,653,930
154,070
6,191,744
-71.35%
9.51%
$ 4,130,020
$ 4,970,461
$ 5,653,930
$ 6,191,744
$ 6,345,814
2.49%
NOTE ON OTHER AUXILIARY ACTIVITIES:
Other auxiliary activities include printing, Planetarium giftshop and conference services, Carlyon Farmhouse, college vehicles, and
learning resources vending. Charges for these services are structured to cover the cost of the services plus a small amount to
build a fund balance for equipment repairs and purchases. The deficit budgeted for Food Services in FY 2013-2014 is due to
costs associated with the renovation of the Coffee 'n More service area.
Page 96
FY 2013-2014 BUDGET
DELTA COLLEGE
AUXILIARY FUND
NET INCOME (LOSS)
FOUR YEAR HISTORY
Dollars
Dollars
73,651
1,046,367
1,200,000
891,185
1,000,000
791,731
706,884
800,000
600,000
400,000
200,000
-
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
-
BOOKSTORE
2009-2010
2010-2011
55,053
54,993
52,224
FITNESS/RECREATION CENTER
2011-2012
2012-2013
2009-2010
2010-2011
2011-2012
2012-2013
Dollars
Dollars
34,278
40,000
150,000
20,000
107,028
-
86,739
100,000
17,436
64,373
(20,000)
(11,341)
(40,000)
50,000
20,270
(60,000)
(80,000)
-
(100,000)
OTHER SERVICES
FOOD SERVICES
2009-2010
(87,977)
2010-2011
FY 2013-2014 BUDGET
2011-2012
2012-2013
2009-2010
2010-2011
2011-2012
2012-2013
Page 97
NOTES
Page 98
FY 2013-2014 BUDGET
PLANT
FUND
The Plant Funds are used to record the flow of money for capital expenditures related to building and
equipment. The College maintains a “Facility Maintenance & Equipment Replacement Fund” in
addition to a “Building and Site Fund”. Budgeting and reporting for both funds are presented in one
document entitled “Plant Funds” on page 100.
Each year funds are transferred to the Plant Funds from the General Fund and other funds as
applicable for building projects. For 2012-2013, the following major transfers from the General Fund
have been budgeted:
Match for State Funded Renovation Projects
Facility Maintenance & Equipment Replacement
$ 1,000,000
$ 1,000,000
The College operates instructional satellite centers in each of its three county districts: Saginaw,
Midland, and Bay City. Since 1986, the Ricker Center has operated to provide instructional and
outreach services to students in Saginaw County. The facility is leased from the Buena Vista School
District. The Midland Center was purchased in 1991 through the sale of bonds which were paid in full
in 2002.
In February of 1997, the College opened the Bay City Planetarium and Learning Center. This
$8,750,000 project was constructed entirely with grant money provided by the National Aeronautics and
Space Administration (NASA). The 36,000 square foot facility features a 130-seat Planetarium,
academic classrooms, meeting facilities, a computer lab, a rooftop observation deck, an exhibit area
and a gift shop.
In 1999, the College sold its Saginaw International Centre and at the same time entered into a lease
agreement for space in the facility to house Corporate Services Central Office through September
2005. In October 2005, Corporate Services Central Office moved to the main campus in the newly
renovated H-wing Business Opportunities Center along with the Workforce Development Center and
the Small Business Development and Technology Center offices.
In addition to the 640 acre, 958,000 square foot main campus facility, the College owns the Midland
Center, Bay City Planetarium and Learning Center, Sailing School, Farmhouse and Gilford Township
Digital Broadcasting Tower. The College leases the Saginaw Ricker Center.
Operating costs for the main campus and the Midland, Bay City and Saginaw Ricker Centers are
budgeted and accounted for in the General Fund. The operating costs of the other facilities are
accounted for in the Designated, Auxiliary, or Restricted Fund in which their activities are recorded.
Delta College Planetarium and Learning Center
FY 2013-2014 BUDGET
Page 99
DELTA COLLEGE
PLANT FUNDS
BUILDING AND FACILITY IMPROVEMENT FUNDS
ACTUAL
2009-2010
ACTUAL
2010-2011
ACTUAL
2011-2012
PROJECTED
2012-2013
BUDGETED
2013-2014
REVENUES
Investment Income
State Grants/Appropriations
Transfer from General Fund
Other Sources & Transfers
TOTAL REVENUES
$
219,730
16,229
5,317,133
322,233
$
130,333
221,211
6,177,124
333,353
$
204,136
900,955
4,211,005
461,033
$
153,715
3,810,000
2,060,000
515,822
$
70,999
468,550
9,992,000
2,060,000
379,924
5,875,325
6,862,021
5,777,129
6,539,537
12,971,473
4,594
116,475
129,991
-
14,179
104,184
238,712
-
35,671
169,744
6,182
-
121,829
111,641
80,000
160,000
-
251,060
357,075
211,597
233,470
240,000
3,129,356
3,177,711
5,449,970
9,896,524
21,882,889
3,380,416
3,534,786
5,661,567
10,129,994
22,122,889
2,494,909
3,327,235
115,562
(3,590,457)
(9,151,416)
22,329,569
24,824,478
28,151,713
28,267,275
24,676,818
$ 24,824,478
$ 28,151,713
$ 28,267,275
$ 24,676,818
$ 15,525,402
EXPENDITURES
Equipment
Instruction
Student Services
Total Equipment
Renovations & Transfers
TOTAL EXPENDITURES
EXPENDITURES
ENDING FUND BALANCE
Page 100
-
FY 2013-2014 BUDGET
DELTA COLLEGE
SCIENCE AND LEARNING TECHNOLOGY PROJECT
In 1997, ground was broken on the $26,000,000 Science and Learning Technology Project and an
open house celebration in the fall of 1999 brought over 5,000 community members to the newly
completed facilities. The State of Michigan funded $12,500,000 of the project or 48% and the College
funded the remaining $13,500,000 or 52%. The Delta College Foundation raised $7,500,000 in
contributions and pledges toward the College’s $13.5 million match. The balance of the match, or
$6,000,000 was accumulated through budgeting and transferring funds each year from the General
Fund to the Plant Funds.
This exciting project provided updated facilities through major renovations and additions in the science
areas, including the disciplines of chemistry, physics, and biology; conversion of the library and
teaching/learning functions to a true learning resource center; enhancement of distance learning and
the use of new instructional technologies; and expanded technology in the delivery systems of
Business programs. Expanded square footage brought Delta College closer to the state average in
square feet per FYES and has assisted the College in its commitment to a community mission.
Operating Budget Impact: All operating costs of the facility are budgeted in the General Fund and
were funded through reductions in utility costs realized across the campus as a result of capital energy
conservation projects.
CAMPUS RENOVATION II PROJECT
During fiscal year 1998-99, the College received authorization from the State of Michigan to proceed
with the planning phase of the Campus Renovation II Project. This $42 million project was funded 43%
or $18 million by the State of Michigan. The College raised its 57% match through annual $1,000,000
general fund budget transfers plus proceeds from a .5 mill three year dedicated millage approved by
voters in November 2000 and levied for the years 2001, 2002 and 2003. Ground was broken on the
first phase of the project in May 2002 and all new and renovated spaces were operational by Winter
2004.
This project allowed the College to complete this phase of the Master Plan by modifying existing
facilities built in 1960 to support new instructional methodologies and technologies including Internet,
distance learning, interactive simulations, and enhanced computer capabilities in classrooms and
laboratories and create a Technical Trades and Manufacturing Complex. Upon completion of the
Technical Trades and Manufacturing Complex, the College no longer needed to lease space for
welding training at the Midland Industrial Education/Welding Center and this lease was terminated in
FY03-04. With only 90,000 new square feet, a majority of the project involved updating existing
facilities, renovations, and energy efficiencies. Operating Budget Impact: There was no net
operating budget impact from these capital improvements since facility efficiencies and budget
reprioritizations offset increased operating costs.
Delta College
Technical Trades &
Manufacturing Complex
FY 2013-2014 BUDGET
Page 101
DELTA COLLEGE
H AND J WINGS AND EAST COURTYARD
RENOVATION PROJECT
In spring/summer 2005, this $5.8 million project was undertaken in accordance with the College’s FiveYear Capital Outlay Plan. The project included extensive renovations to the existing J-wing and East
Courtyard to enhance and create twelve general classrooms and computer training laboratories and a
Faculty and Staff Development Office including re-design of areas for Instructional Support Services,
Faculty Center for Teaching Excellence, eLearning, eDesign, Center for Organizational Success and
general Faculty Offices. The H-wing component included development of a Business Opportunities
Center housing Corporate Services, the Workforce Development Center and the Small Business and
Technology Development Center. The project is funded entirely from institutional sources including
allocations from accumulated Plant Fund reserves and Facility Maintenance and Equipment
Replacement Fund allocations. Operating Budget Impact: As the project involved remodeling of
existing facilities, there were no changes in total operating costs.
South Campus Parking & Stormwater Drain System
Completed in Fall 2008, this $4.8 million project, was designed to take advantage of environmentally
friendly sustainability concepts, address improvements to the storm water drain system and the Klauss
Drain as identified in the 2003 Campus Master Plan. It incorporated desperately needed renovations
and upgrades to the two deteriorating south parking lots which had not been repaved since originally
constructed in the early 1970's. Student need for adequate parking and use of these lots had grown
with increased enrollment. Even more significant, were necessary upgrades to vehicular and pedestrian
bridges providing access to the south parking area and the expansion of the east lot to provide
improved access to campus buildings. A boulevard style car and bus drop off area was incorporated at
the main visitor entrance.
Three new bridge crossings were constructed over the Klaus Drain. The stream channel was widened
and the sharp drain bends softened to increase the holding availability and alleviate flood conditions.
The work completed in the drain created a more natural meandering watercourse to allow the growth of
various aquatic organisms, promote water cleanliness, and cultivate the diversity of micro and macro
invertebrates like fish and bugs, which will benefit from the improved ecosystem changes.
All of the project areas can be utilized by Delta students, faculty, staff and the community as they seek
services and attend classes. The storm water drainage system and storm water detention / wet
meadow areas can be used by environmental and science programs for field observations and
laboratory study of the various aquatic habitats and micro systems. The southeast parking lot can be
utilized as an evening and weekend motorcycle training driving range from April to October each year.
Page 102
FY 2013-2014 BUDGET
DELTA COLLEGE
Health Professions Building
The Delta College Health Professions Building project will include 91,484 square feet of
renovated space and 950 square feet of additional space for a hospital-size elevator.
Construction and renovation to this space built in 1978 began spring 2013 and will be
completed for fall 2013 classes in order to serve the 4,500 students who are pursuing careers
in nursing, dental hygiene, radiography, respiratory care, emergency medical technical and
others. Focusing on innovative design, content and the highest level of sustainable
construction and LEED standards, a unique rainwater harvesting system and a hydroponic
green wall will be a distinctive feature in the renovated space. In addition, this project will:
Upgrade medical and dental equipment
Create multi-disciplinary laboratory and simulation rooms
Increase flexibility for future programs
Create a critical care simulation area and multimedia laboratory
Optimize classrooms and common spaces
Create interactive space outside the classroom for students and faculty
The State of Michigan has allocated $10 million to the project, the College is contributing $3 million
from its Capital Reserve Fund toward the match and a $7 million Capital Campaign is nearly complete.
Delta College
Health Professions Building
FY 2013-2014 BUDGET
Page 103
DELTA COLLEGE
CAPITAL OUTLAY MASTER PLAN
Colleges are required to submit an annual 5-Year Capital Outlay Master Plan to the State of
Michigan prioritizing future major capital projects and major maintenance items in excess of $1
million. These projects, when approved, will require a 50% college match. Currently, $1
million is budgeted annually for transfer from the General Fund for this purpose. Following are
the prioritized projects submitted in fall 2012 for FY 2014-2018 planning.
Major Capital Projects
Priority #1
Centers Project
Priority #2
Business & Office Professions – K wing
Priority #3
Electronic Media Broadcasting – A wing
$19.6 million
$ 1.9 million
$ 2.0 million
Major Maintenance Projects
Priority #1
Emergency/Essential Power System Upgrades
Priority #2
Central Heating and Cooling System Upgrades
Priority #3
Roof Replacement/Fascia & Soffit Repairs – Midland Center
Priority #4
East Parking Lot Repaving and East Campus Site Upgrades
Priority #5
West Parking Lot Repaving and West Campus Site Upgrades
Priority #6
Hotchkiss Drive Boulevard Signage and Lighting Upgrades
Priority #7
Road and Parking Lot Repaving – Midland Center
$
$
$
$
$
$
$
1.5 million
5.6 million
.7 million
2.4 million
5.4 million
.6 million
.4 million
FACILITY MAINTENANCE AND EQUIPMENT
LIFE CYCLE REPLACEMENT
The current appraised replacement value of College buildings and equipment is $271 million.
The Building Research Council recommends an annual life cycle replacement allocation of 2 to
4 percent of the asset value to fund routine maintenance and capital renewal. Using the
midpoint of 3 percent would result in an allocation of $8 million annually. Likewise, a simple
30-year life cycle replacement calculation would call for an annual allocation of $9 million.
Currently, $1 million is budgeted annually for transfer from the General Fund to the Plant Fund
for this purpose. Industry standards suggest an additional $7 million should be reserved
annually to assure that existing facilities are maintained and the value of the capital investment
is preserved. Therefore, any excess General Fund revenues over expenditures beyond those
needed to maintain a 10% General Fund Reserve Balance are transferred to the Plant Fund at
the end of each fiscal year in an effort to provide additional one time funding for facility and
equipment life-cycle replacement needs. Should General Fund excess reserves exceed $7
million in any given year, the funds would next be used to fund the required State match on
major capital projects outlined above. Specific projects planned for completion and paid
through these resources are included in the Capital Expenditures Budget on the following
page.
Page 104
FY 2013-2014 BUDGET
DELTA COLLEGE
CAPITAL EXPENDITURES BUDGET
Plant Fund Capital Projects currently in planning for the FY13-14 Budget Year are listed below.
These projects create no increased square footage. Improved energy efficiencies as a result
of incorporating new technologies are expected to reduce energy consumption over the future
life of the related assets. As each project is planned, operating costs will be evaluated in
further detail to estimate any future operating impact, however, reduced operating costs are
anticipated, dependent on unit energy costs at the time of project completion.
Strategic
Focus Area
Projects Approved and/or in Progress
Student Services Datatel System
CJ/Alternative Energy House
Conference Room Technology
Panic Alarm System
Wayfinding System
Building Automation Systems Upgrade
West Campus Site Improvements
State Capital Outlay Master Plan Allied Health F-Wing Project
Coffee & More Upgrades
East Parking Lot Upgrades & Repaving
Emergency Lighting/Dewatering Generators
N-Wing East & West Entrance Vestibules
LLIC A110 Carpet Replacement
Midland Center Lighting Upgrades
$
80,000
116,645
51,370
7,000
25,000
139,026
1,450
13,513,001
72,721
1,551,000
1,225,801
250,000
125,000
128,565
SS
PSE
PSE
PF
CR
SU
PSE
SS
PSE
FS
FS
SU
FS
SU
Projects Awaiting State Authorization/Appropriation
State Capital Outlay Master Plan Saginaw Center Project
$
425,000
SS
As Needed Maintenance Projects
Farmhouse Maintenance & Upgrades
Miscellaneous Renovations, Furnishings & Accessories
Planetarium Exterior Painting & Repairs
South Drive
$
10,000
125,000
50,000
25,000
PSE
SS
FS
FS
FY 2013-2014 BUDGET
Page 105
DELTA COLLEGE
CAPITAL EXPENDITURES BUDGET
(Continued)
Strategic
Focus Area
Projects in Planning
Energy Audit/Updates
$ 95,516
University Center Trail
50,000
Office of Information Technology Projects
160,000
Pool Repairs, Diamond Brite, Pumps & Valves
133,500
Fire Alarm System Upgrades, Crisis Management Communication
125,000
Domestic Water Heater Replacement
202,087
X-1 Building Upgrades
330,000
Window Shades K & S Wings
75,000
Parking Lot Studies – Future Projects
5,217
West Parking Lot Upgrades & Repaving
1,250,000
West Campus Site Improvements
1,225,000
B-Wing Data Center Upgrades
150,000
P-Wing P124 & P126 Reconfiguration
350,000
West Courtyard Reconfiguration
50,000
TOTAL
FS
SU
SS
FS
FS
FS
PSE
PSE
SU
FS
SS
SU
PSE
PSE
$22,122,889
DELTA COLLEGE
DEBT DETAIL
The College has the legal capacity to carry debt of up to $114,704,255; with no current
outstanding debt falling under this debt limitation. The Community College Act establishes
debt capacity as 1 1/2% of the first $250,000,000 of taxable valuation plus 1% of the excess
over $250,000,000 of taxable valuation. The current taxable valuation is $11,345,425,461.
In May 2011 the College entered into a New Jobs Training Agreement and Revenue Bond with
Dow Kokam, LLC for $6,190,000 and in May 2013 with ECO BIO Plastics Midland Inc. for
$350,000 under the New Jobs Training Program codified in Chapter 13 of the Community
College Act. The revenue bond is not a general obligation of the College but is payable solely
and only from the New Jobs Credit from Withholding taxes to be received through these
employers as a result of new jobs created and trained through the program.
The general philosophy of the College has been to issue debt only when a very compelling
case to do so can be made. In 1991, the College issued limited tax obligation bonds for the
purchase of the Midland Center and the final bond payment was made in May 2002.
Page 106
FY 2013-2014 BUDGET
ENDOWMENT
FUND
The Endowment Fund is used to record all endowments that have been established by the College
and the Delta College Foundation. Endowment funds are used to account for gifts for which the
principal may not be expended. The use of the income derived from the investment of each
endowment is determined by the donor.
The Delta College Foundation is a separate entity from the College, but they do not manage their own
funds. Any money given to the Foundation is transferred to the College. If the money is in the form of
an endowment, it is recorded in the Endowment Fund.
Beginning in December 1997, due to the increasingly growing number and value of the College's
endowments, the College contracted with Smith Barney, Inc. to manage the investment of the
endowment funds. The investment and distribution policies, as well as the investment returns, are
established, monitored and evaluated by the College's Investment Advisory Committee, which reports
directly to the Board of Trustees.
Estimated distributions from the Endowment Fund to the College for the year 2012-2013 to be used
during FY2013-2014 are as follows:
General Fund
Designated Fund
7,000
111,000
Restricted Fund - Broadcasting
10,000
Restricted Fund - Scholarships
323,000
Building Fund
Foundation
Total Distributions
FY 2013-2014 BUDGET
$
7,000
38,000
$496,000
Page 107
DELTA COLLEGE
ENDOWMENT FUND
TEN YEAR PERFORMANCE HISTORY
NET ASSETS
INTEREST &
NET GAIN ON
DIVIDENDS
INVESTMENTS
DISTRIBUTIONS
138,138
1,066,949
(282,292)
(67,551)
7,995,685
685,329
163,662
169,924
(296,901)
(74,804)
8,642,895
8,642,895
1,280,929
205,364
619,084
(308,086)
(83,770)
10,356,416
2006-2007
10,356,416
1,276,413
263,443
1,136,758
(338,506)
(93,282)
12,601,242
2007-2008
12,601,242
496,952
308,068
(586,602)
(390,969)
(100,739)
12,327,952
2008-2009
12,327,952
191,169
247,890
(2,608,341)
(167,548)
(83,490)
9,907,632
2009-2010
9,907,632
348,007
215,545
899,193
(221,709)
(92,960)
11,055,708
2010-2011
11,055,708
650,943
232,033
2,513,954
(453,210)
(101,965)
13,897,463
2011-2012
13,897,463
251,450
312,108
(521,920)
(473,500)
(107,224)
13,358,377
Projected 2012-2013
13,358,377
530,000
330,000
1,410,000
(496,000)
(121,000)
15,011,377
JULY 1
GIFTS
2003-2004
6,695,222
445,219
2004-2005
7,995,685
2005-2006
Page 108
INVESTMENT
NET ASSETS
FEES
JUNE 30
FY 2013-2014 BUDGET
DELTA COLLEGE
ENDOWMENT FUND
TEN YEAR HISTORY
Dollars
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-
Cost Basis
Market Value
FY 2013-2014 BUDGET
Page 109
DELTA COLLEGE
ENDOWMENT FUNDS
ENDOWMENT NAME
ENDOWMENT NAME
Margaret Adams Scholarship
Charleen T. Adcock Scholarship
Anderson Family Delta Sculpture Walk
Anderson Family Scholarship
Athletic Scholarship
M. Seth Babcock Scholarship
Mary Ann (McGregor) Badour Scholarship
James & Joy Baker Scholarship
Ormond Barstow & Ludo Frevel Award for Scholarly
Achievement
Baxandall Scholarship
Bay City Central Class of '41 Scholarship
Elzie & Muriel Beaver Scholarship
Leonard & Esther Bergstein Scholarship
Darrell R. Berry Scholarship
Alfred J. Bladecki Scholarship
Martin & Emma Block Scholarships
Peter & Barbra Boyse Program
Peter D. Boyse President's Scholar Program
Business Division Scholarship
Carlyon Farmhouse Maintenance
Donald & Betty Carlyon Scholarship
Donald & Betty Carlyon Endowed Teaching Chair
DeeMona Chatman Scholarship
Coca-Cola Scholarship
William R. Collings Award for Outstanding Service &
Academic Achievement
Lynn Conway Athletic Scholarship
Gilbert A. Currie Estate Scholarship
Gilbert A. Currie Fund
Ilau & Phillip Dean Scholarship
Delta Deltah's Scholarship
Delta College Public Radio Fund
Delta College Foundation Fund
Delta College Foundation Student Scholarships
Delta College Endowed Teaching Chair Challenge Grant
Delta College Employee-Sponsored Scholarship
Delta College Planetarium Fund
Delta College Public TV Fund
Robert DeVinney Endowed Teaching Chair
Dixon Family Scholarship
Herbert Doan Scholarship
B. Joe & Margery (Knepp) Dodson Scholarship
Frances Dolinski Scholarship
Henry Dolinski Scholarship
Dr. Louis W. Doll & Patricia Drury Scholarship
Dow Chemical Company Michigan Operations Award for
Physical Science
Alden B. Dow Fund
Herbert H. & Barbara C. Dow Fund
Jerry & Terry Drake Scholarship & Broadcasting
Program Support
Draper Family Scholarship
Gene R. Duckworth Scholarship
Fred E. Dulmage Award for Engineering & Technology
Eldon Enger & Fred Ross Scholarship
English Division Guest Lecturer
James E. & Leanne Lutz Erickson Scholarship
Faculty Executive Committee Award
Arthur J. & Bette L. Fisher Scholarship
Peter & Suzanne Frantz Award for Art
Dr. John & Joanne Fuller Scholarship
David R. Gamez Scholarship
Gerace Construction Scholarship
Gerity Broadcasting Company Scholarship
Gerstacker Faculty Recognition Award
Global Education Program
Robert M. Gohlke Scholarship
Jean Goodnow Scholarship
Gougeon Brothers, Inc. Award for Applied
Industrial/Technical
Russell B. & Grace H. Green Scholarship
Priscilla Bogi Guritza Memorial Scholarship
Beki Gray Hadley Scholarship
Sarah Hansen Scholarship
Joan B. Harry Scholarship
Harry Hawkins Scholarship
Robert & Joyce Hetzler Family Award for Outstanding
Service & Leadership
Hilde & Walter Heyman Scholarship
Ada E. Hobbs Scholarship
Don Holzhei Memorial Scholarship
Home Builders Association of Bay, Midland & Saginaw
Counties
Honors Student Scholarship
James R. & Anita H. Jenkins Family Scholarship
Phyllis E. Jones Memorial Scholarship
S. Preston & Dr. Betty B. Jones International
Scholarship
Dan E. Karn Memorial Scholarship
Kaufmann Family Scholarship
Robert F. Keicher Memorial Scholarship
Dale & Alma Keyser Scholarship
Walter J. & Sophia M. Kilar Scholarship
International Order of King's Daughters & Sons
Scholarship
Oscar W. Kloha Scholarship
Robert I. & Marjorie H. Knepp Scholarship
W.R. & Edith Knepp Scholarship
W.R. Knepp, Jr. Scholarship
Page 110
FY 2013-2014 BUDGET
DELTA COLLEGE
ENDOWMENT FUNDS
ENDOWMENT NAME
ENDOWMENT NAME
Daniel P. Kubiak Scholarship
Gary Laatsch Scholarship
Jack LaBreck Scholarship
Ilene M. Lane Nursing Scholarship
Dr. Thomas H. Lane & Janis E. Landry-Lane Scholarship
Edward & Kathryn (Dunn) Langenburg Award for
Education
Laughner Award
Thomas & Rose Mary Laur Scholarship
Leo & Evelyn Levy Scholarship
Denise Lovay-Gravlin Memorial Scholarship
Edward & Kathleen Lunt Scholarship
Karen MacArthur Endowed Teaching Chair
Thomas & Brenda Mahar Scholarship
Margaret McAlear Scholarship
James R. McIntyre Award for Health Sciences
Aceie & Thelma Micho Scholarship
Rhea Miller Scholarship
Richard & Gloria Miller Scholarship
Frances Goll Mills Award for Nursing
Monitor Sugar Scholarship
Paul Moore Social Science Award
Morley Foundation Award for Business Management
Wendell & Ethel Mullison Scholarship
W. Brock Neely Scholarship
William H. "Buddy" Oates Scholarship
Oscar P. & Louise H. Osthelder Scholarship
Jesse J. Oswald Scholarship
Marguerite Scull Parker
Possible Dream Program
Otto C. Pressprich Fund
Cecelia Randall Scholarship
Alfonso Rasch-Isla Scholarship
Newell Remington Scholarship & TLC Support
Skip Renker Award for Creative Writing
Renee Rookard Scholarship
Harold & Norine Rupp Scholarship
Saginaw County Child Development Centers Program
Saginaw Valley Manufacturing Technology Scholarship
Sailing School Program
Cliff & Grace Saladine Scholarship
Dawn Schmidt Award for Mathematics
Peggy A. Scott Scholarship
Ralph I. & Archie M. Selby Family Scholarship
Gene F. Shrum & Dee Dee (Shrum) Wacksman
Scholarship
Van Dewitt & Ruth Simmons Scholarship
John M. Smith & William Wolgast Family Softball
Scholarship
Paul Sowatsky Scholarship/Award
James Stark Scholarship
Eileen & Hugh Starks Scholarship
Sturm Family Broadcast Programming Fund
SunGard Higher Education Endowed Teaching Chair
SunGard Higher Education Possible Dream Program
Julius & Irene Sutto Award for Life Sciences
Paul & Margaret Thompson Scholarship
Willie E. Thompson Scholarship
Margaret Timm Award for English
Wesley Timm Award for Social Science
UNUM Projects
Jim & Janis Van Tiflin Award
Ken & "Miss Mona" White Scholarship
Macauley & Helen Whiting Fund
Lola Bishop Whitney Award for Foreign Language
Alice & Jack Wirt Scholarship
Teresa Plackowski-Witucki Scholarship
Wolverine Bank Scholarship
Robert R. Zimmerman "Dr. Bob" Scholarship
Alton, Sr., Alma & Alton, Jr. Zucker Scholarship
Melvin & Hilda Zuehlke Scholarship and Special Needs
Assistance Fund
FY 2013-2014 BUDGET
Page 111
NOTES
Page 112
FY 2013-2014 BUDGET
GLOSSARY
DELTA COLLEGE GLOSSARY
Administrative/Professional Staff (AP)
The category of College salaried personnel in administrative and professional positions.
Balanced Budget
The College considers a budget to be balanced when expenditures do not exceed current revenues plus expendable fund
balances.
Capital Expenditures
A capital expenditure is the purchase of an asset that will be used in the course of College business operations for a period in
excess of one year and with a purchase cost in excess of $5,000. A capital expenditure is recorded as an asset on the
College’s balance sheet and is depreciated over its anticipated useful life.
College Priorities
The internal planning document used to set College priorities and to drive the budget process.
Contact Hours
Laboratory teaching hours are equated at full contact hours beginning with the 2005-2006 budget year. Previously, laboratory
teaching hours were equated at 0.8/1.0 contact hours.
Corporate Services
Delta College Corporate Services is a division of the College that focuses on providing learning solutions to clients in the areas
of Training Delivery, Training Development, Training Administration and Consulting. These learning solutions are non credit
and typically focus on the needs of a single customer (closed enrollments). Non credit open enrollment training activities are
handled by the Workforce Development Center. Corporate Services is charged to operate break even or better thus not using
General Fund dollars of the College to operate.
Cost Center
A fiscal and accounting entity with a self balancing set of sub-accounts which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
Credit Hour Generation
The total number of credits taken by students in a specified period of time.
Equipment
An equipment item is a movable or fixed unit of furniture or furnishings, an instrument, a machine, an apparatus, or a set of
articles which meets ALL of the following conditions: 1) It retains its original shape and appearance with use; 2) It is nonexpendable; that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it
rather than replace it with an entirely new unit; 3) It represents an investment of money which makes it feasible and advisable
to track the item; 4) It does not lose its identity through incorporation into a different or more complex unit or substance; 5) As
a general rule the item should have a unit cost of at least $300 in order to be included in the College’s fixed asset system,
however, the capitalization policy for financial reporting and depreciation purposes is $5,000.
Faculty (FAC)
Instructors on tenure track.
Fiscal Year
The Fiscal Year at Delta College is July 1 to June 30.
Delta College Foundation
The Delta College Foundation is a nonprofit, tax-exempt educational corporation organized under Michigan law to receive
gifts, grants, loans, bequests and scholarships in behalf of the students, staff or the institution. Gifts received through the
Foundation are tax deductible for the donor.
Fringe Benefits
The College provides comprehensive benefits to full-time employees which currently include: retirement; health insurance;
dental insurance; long term disability insurance; vision/hearing insurance; life insurance; earned vacation days; earned sick
leave; bereavement or emergency leaves; tuition waivers; and professional development allowance.
Fund Balance
The balance remaining in each fund designating the financial resources available to mitigate current and future risks, such as
revenue shortfalls and unanticipated expenditures, as well as the continued overall creditworthiness of the College.
FY 2013-2014 BUDGET
Page 113
Full Time Equivalent Student (FTE)
Total credit hours produced in one fiscal year divided by 31.
Gifts
Money received by the College generally from private and/or corporate sources, primarily used for student financial aid and/or
special programs and equipment.
Grant
Money awarded to the College in response to a proposal for specific purposes, generally from State or Federal sources.
Industrial Facilities Tax Abatement (IFT)
Tax relief allowed on new and rehabilitated industrial facilities. New facilities are taxed at half the millage rate and rehab
facilities are taxed only at initial assessment, not improvements. These abatements cannot exceed 12 years.
Investment Income
Income to the College derived from the investment of current funds. The portfolio of endowment fund investments are
managed under contract by Smith Barney, Inc. who reports to the College's Investment Advisory Committee of the Board of
Trustees.
Part-time Staff
Employment category involving services by individuals on a less than full-time basis paid for by the College. Part-time
employees, with certain restrictions are not eligible for fringe benefits. The College is required to contribute approximately 23%
of wages paid to all part-time employees, except students, to retirement programs.
Professional Development Allowance (PDA)
Monies budgeted and set aside to promote the Professional Development of individual faculty members. Included within the
scope of this allowance are: travel, professional dues, course work, conferences, seminars, developmental materials and
equipment.
Property Taxes
Compulsory charges levied on real and personal property by the College district for the purpose of funding College operation.
State Equalized Value (SEV) is typically 50% of the locally assessed value.
Taxable Valuation is a term that was established as a result of proposition A in 1994, and is the value of property used to
determine property tax levy. It may or may not be the SEV.
Renaissance Zones
A category of real and personal properties that are exempt from property tax levy under the State of Michigan Renaissance
Zone Act of 1996. Since the original adoption of the act, the State of Michigan had been appropriating to reimburse community
colleges for the tax revenues lost under this property tax exemption; however beginning in FY 2010-2011, the State has
eliminated the reimbursement from its annual funding appropriation for community colleges.
State Appropriations (include supplemental appropriations)
Revenue to the College derived from a formula established by the state of Michigan based on target need.
Student Wages
Wages paid by the college to students employed by various departments within the institution. Under the Student Federal and
Michigan Work Study Programs, a portion of these wages are reimbursed to the college for eligible student employees.
Any article, material or service which is consumed in use, loses its original shape or appearance with use or is expendable.
Support Staff (SS)
The category of regular, hourly employees, including clerical, campus security, food service and maintenance positions.
Tuition and Fees
Revenue to the College derived from payments by students for educational and general purposes.
Page 114
FY 2013-2014 BUDGET
FISCAL
POLICIES
Statements of Fiscal Policies
A. PURPOSE
The primary purpose of the Delta College Fiscal Plan is to set forth clear, concise and effective guidelines for
managing the fiscal affairs of the College and to outline mechanisms necessary for ensuring the orderly growth of
the College. The fiscal plan is divided into two broad categories -- informational and operational. The
informational plan commits the College and its Finance staff to calculate and publish specific information relative
to Delta's current fiscal condition, past financial trends, and projections of future fiscal plans and financial position.
The operational plan provides guidelines for making fiscal decisions and assuring that Delta College continues to
pursue a financially prudent course.
B. GENERAL STATEMENTS
1. ACCOUNTING SYSTEM and INTERNAL ACCOUNTING CONTROL
The College's accounting records for all college funds are maintained on an accrual basis, with revenues
recorded when earned, and expenditures recorded when the related liabilities are incurred and certain
measurement and matching criteria are met.
In developing and evaluating the College's accounting system, we have given serious consideration to the
adequacy of internal accounting control. Internal accounting controls have been developed and implemented
to provide reasonable assurance regarding the safeguarding of assets against loss from unauthorized use or
disposition, and the reliability of financial records for preparing financial statements and maintaining
accountability. The concept of reasonable assurance recognizes that:
•
the cost of a control should not exceed the benefits likely to be derived, and
•
the evaluation of costs and benefits requires estimates and judgements by management.
The College adheres to the above framework for internal controls. We believe that the College's internal
accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of
financial transactions.
Continuous internal audit is performed by the Departments of Business and Finance and include the
verification of purchasing procedures and accounts payable coding practices, and the audit of payroll data.
The College's financial statements are audited annually by an independent public accounting firm.
2. BASIS OF BUDGETING AND BUDGETARY CONTROLS
The basis of budgeting used by the College is identical to the College's basis of accounting, which is
described in statement B.1. above excluding the depreciation of capital assets. Budgets include the
anticipated purchase cost of capital assets rather than the annual depreciation expense. For the most part,
budgeted revenues and expenditures must be estimated as actual amounts are not known until received or
incurred.
Budgetary control is maintained at the cost center level by the encumbrance of estimated purchase and
contract amounts prior to the release of purchase orders or contracts to vendors. Purchase orders which
result in an overrun of cost center appropriations cannot be released until either (a) additional appropriations
are made available, or (b) adequate funding is transferred from another department within the same budget
group leader’s area of responsibility.
3. GOVERNANCE
a. BOARD OF TRUSTEES:
Delta College is governed by the Board of Trustees which has the ultimate legal institutional authority; the
administration, through the Office of the President, and the Senate share responsibility for governance.
The Trustees have the financial authority to operate the college from funds provided through the state.
FY 2013-2014 BUDGET
Page 115
They can dispose of any College property and can establish both educational programs and vocationaltechnical departments. They also levy property taxes and set tuition and fee rates.
The electors of Saginaw, Bay and Midland counties elect members of the Board of Trustees, three from
each county. As authorized by the laws of the State of Michigan, the nine members are empowered to
operate the college for a six-year term with three of the nine terms expiring every two years.
The Board of Trustees operates as the final authority, and only the Board speaks legally and with final
authority for the college. To accomplish this objective reasonably, the Board maintains a general
overview of the institution, entrusts the conduct of the administration to the President and other
administrative officers, entrusts the conduct of teaching and research to the faculty, and recognizes the
authority of each in its area.
Board meetings are monthly and open to the public. The media are promptly notified of any special
meetings. Michigan law requires a quorum of trustees (five) to conduct business. A majority of "yeas" is
needed to pass a motion.
b. SENATE:
The variety and complexity of the tasks performed by institutions of higher education produce an
inescapable interdependence among governing board, administration, faculty, students, and others. The
relationship calls for adequate communication among these components and full opportunity for
appropriate joint planning and effort.
In order to accomplish these tasks, the College has chosen to form an organization called the Senate of
Delta College. The purpose of the Senate is to initiate, recommend, and facilitate policies and
procedures and to provide communication.
The Senate membership shall include the College President, members of the Executive Board, and
senators elected from the Assembly. In addition, the Senate-Students Liaison Committee shall elect
annually three students from its active membership to serve as senators and assembly members. The
Assembly consists of all full-time (a) faculty (including Division Chairs and Lecturers), (b) professional
support staff members (including counselors, librarians, television producer-directors, and data
processing program analysts), and (c) administrators in permanent positions as specified in the College
budget.
4. FUND STRUCTURE
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and/or other resources together with all related liabilities, obligations, reserves and equities
which are segregated for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions or limitations.
The College follows the Michigan Public Community College Manual for Uniform Financial Reporting (MUFR)
for financial accounting and reporting. Beginning with the year ended June 30, 2003, the MUFR required the
College to implement GASB Statement’s 34 and 35 for external reporting. The new model includes businesstype activity (BTA) reporting, in which all College activities are consolidated into one column on the audited
financial statements, capital assets are depreciated over their useful lives, and fund balances are converted to
net assets. Audited financial statements also include a management’s discussion and analysis section, which
provides a brief analytical overview of the College’s financial activities, and a statement of cash flows. The
College has continued to maintain its fund accounting structure for budgeting and internal reporting, as
allowed by the MUFR. All eight of the following major fund types defined by the MUFR are utilized by the
College.
a. GENERAL FUND:
The General Fund is to be used to account for the transactions related to academic and instructional
programs and their administration. Revenues are recorded by source and expenditures are recorded by
function. The use of these dollars is determined by an appropriation process. The Budget Cabinet
provides leadership for this process. The budget process is further described within the Strategic
Planning and Fiscal Planning Sections. This fund is included in the budget document.
Page 116
FY 2013-2014 BUDGET
b. DESIGNATED FUND:
The Designated Fund is to be used to account for transactions of funds restricted as to operating use by
the Board of Trustees or the administration. The sources of such funds could be virtually any unrestricted
revenue that the Board or administration earmarks for a specific operating purpose. Revenue and
expense projections are made for this fund, but it is not included in the appropriation process. This fund
is included in the budget document.
c. AUXILIARY ACTIVITIES FUND:
The Auxiliary Activities Fund is to be used to account for transactions of revenue producing, substantially
self-supporting activities that deliver a product or perform a service that is not by itself an instructional or
administrative activity. Revenue and expense projections are made for this fund, but it is not included in
the appropriation process. This fund is included in the budget document.
d. RESTRICTED FUND:
The Restricted Fund is used to account for transactions of outsider controlled funds used to achieve the
College's principal operating purposes. Principal revenues include special purpose state or federal
grants, income from restricted endowments, federal or state contracts, and various other gifts or grants
restricted as to use by the donor.
Most Restricted Fund accounts are in the nature of deposits to be used for a specific purpose determined
by the donor or sponsoring agency. The College has the responsibility to see that the provisions of the
gift, grant or contract are followed. Revenue and expense projections are made for this fund, but it is not
included in the appropriation process. This fund is included in the budget document.
e. ENDOWMENT FUND:
The Endowment Fund is used to account for gifts including money, securities, real estate or other
investments for which the principal may not be expended. No revenue or expense projections are made
for this fund. This fund is included in the budget document.
f.
PLANT FUNDS:
These are funds, both restricted and unrestricted, that are used to account for the financing, payment,
construction and major maintenance of properties. Revenues and expenses for these funds are
estimated, but not included in the appropriation process.
The Plant Funds include:
1) The Building and Facility Improvement Funds, which are used to account for all capital
building and equipment activity, including new construction, improvements, replacement, and
major repairs and maintenance. The Building and Facility Improvement Funds are included in the
budget document;
2) The Debt Retirement Fund, which is used to account for the payment of debt, and is detailed in the
budget document; and
3) The Capital Position Fund, which is used to account for all land, land improvements, buildings,
building improvements and equipment owned by the college with the exception of that held for
investment in the Endowment Fund. The Capital Position Fund is not included in the budget
document.
g. AGENCY FUND:
The Agency Fund is used to account for assets held by the college for or on the behalf of others. No
revenue or expense projections are made for this fund. This fund is not included in the budget document.
C. INFORMATIONAL POLICIES
The College will make available for inspection the complete details of all revenues and expenditures, a description
of the College's current financial condition, and a record of past trends and future projections in a clear and simple
format to the public and those interested in Delta College.
FY 2013-2014 BUDGET
Page 117
1. ANNUAL PLANNING & BUDGET PROCESS
The College General Fund money is appropriated through a budget process. A Budget Cabinet is appointed
by the President. The membership includes administrators and faculty, and each member serves for three
years.
The basic role of the Budget Cabinet is to set parameters and make recommendations regarding financial
matters. As strategic planning continues to be implemented, the specific tasks of the Budget Cabinet change
accordingly.
Property tax levies are subject to special requirements under Michigan law. The first of these, known as
"Truth in Taxation", requires a special public hearing if the current year levy, exclusive of tangible property
additions and losses, yields more revenues than the prior year and there is no budget hearing. The second,
known as "Headlee", limits the increase in property tax revenues realized from increases in taxable values,
exclusive of tangible property additions and losses, to a rate mandated by the State of Michigan unless
approved by the voters of the College's district. The College adheres to the requirements of "Truth in
Taxation", as amended, and "Headlee" and holds hearings, if required, during late May or June.
The Board of Trustees typically adopts the budget in June each year.
2. INTERIM FINANCIAL REPORTS
There shall be calculated and published a comprehensive financial statement detailing revenues,
expenditures, and changes to fund balance for funds on a monthly basis.
3. FULL FINANCIAL DISCLOSURES
Full disclosure shall be provided in Annual Financial Reports and bond representations.
D. OPERATIONAL POLICIES
1. DIVERSIFIED ECONOMY
Delta College recognizes that the fiscal health of the College is directly related to the economic health of the
community. Delta, therefore, seeks to encourage a healthy diversified economy consistent with its mission
statement.
2. CONSOLIDATION and/or ELIMINATION OF DUPLICATIVE FUNCTIONS
Delta will take positive steps to improve the productivity of its programs and employees, and seek ways to
eliminate duplicative functions within the College, government and agencies in the community. Related
programs shall be consolidated wherever possible.
3. PERIODIC EVALUATION OF CURRICULUM and SERVICES
The College is in the process of developing a periodic assessment of educational curriculum and services
offered by the College.
4. COST OF FISCAL CONTROLS
As a rule, the cost of fiscal control measures should not exceed the benefits derived.
5. CURRENT REVENUES and OPERATING EXPENDITURES
All College current operating expenditures will be paid with current revenues. Current revenues and
operating expenditures will be reviewed at least twice during the year. All budgetary procedures will conform
with existing State and local laws.
E. DEBT POLICIES
The following are policies under which Delta College will operate to assure that the organization is managed in a
financially prudent manner.
1. LONG-TERM DEBT
Delta does not use long-term debt to finance current operations. Long-term borrowing will be confined to
capital improvements or similar projects with an extended life which cannot be financed from current
revenues.
Page 118
FY 2013-2014 BUDGET
2. MATURITY and EXPECTED LIFE
Delta College will keep the maturity of general obligation bonds consistent with or less than he expected
lifetime of the project.
3. DEBT LIMIT
The Community College Act authorizes the Board of Trustees to issue bonds so long as the total outstanding
bonded indebtedness of the District does not exceed 1 1/2% of the first $250,000,000 of taxable valuation,
plus 1% of the excess over $250,000,000 of taxable valuation. The bonds would be limited tax obligations of
the Community College District payable out of general budget revenues.
4. MICHIGAN NEW JOBS TRAINING PROGRAM REVENUE BONDS
The Community College Act authorizes the Board of Trustees to issue New Jobs Training Revenue Bonds
which are not a general obligation of the College and are payable solely from New Jobs Credit from
Withholding pursuant to a training agreement with an employer who creates new jobs under this program.
Withholding taxes of the new employees are diverted to pay for the training and the college incurs no debt or
risk as a result.
5. LEASE PURCHASE vs GENERAL OBLIGATION BONDS
Where possible, the College will use lease purchase or other self-supporting bonds instead of general
obligation bonds. In all cases, the interest rate will be the primary consideration.
6. USES OF BOND PROCEEDS
Bond proceeds should be limited to financing the costs of planning, design, land acquisition, building,
permanent structures, attached fixtures or equipment, and movable pieces of equipment. Basically,
acceptable uses of bond proceeds can be viewed as items which can be capitalized and depreciated. Noncapital furnishings and supplies will not be financed from bond proceeds. Refunding bond issues designed to
restructure currently outstanding debt are an acceptable use of bond proceeds.
7. PRE-DEBT ANALYSIS
Whenever the College is contemplating a possible bond issue, information will be developed concerning the
following four categories commonly used by rating agencies to assess credit worthiness. The subcategories
are a necessary, but incomplete, list of the types of items to be considered. This information will be
presented to the Board of Trustees for review.
a.
DEBT ANALYSIS
•
Debt capacity analysis
•
Purpose for which debt is issued
•
Debt structure
•
Debt burden and magnitude indicators and ratios as compared to other colleges
•
Debt history and trends
•
Adequacy of debt and capital planning
•
Obsolescence of capital plant
b.
FINANCIAL ANALYSIS
•
Stability, diversity, and growth rates of tax sources
•
Trend in assessed valuation and collections
•
Current budget trends
•
Appraisal of past revenue and expenditure estimates
•
Evidences of financial planning
•
History and long-term trends of revenues and expenditures
•
Adherence to generally accepted accounting principles
•
Audit results
•
Liquidity of portfolio and other current assets
•
Fund balance status and trends
•
Financial monitoring systems and capabilities
FY 2013-2014 BUDGET
Page 119
c.
COLLEGE ADMINISTRATIVE ANALYSIS
•
College organization structure
•
Location of financial responsibilities and degree of control
•
Adequacy of basic service provision
•
Intergovernmental cooperation/conflict and extent of duplication
d.
ECONOMIC ANALYSIS
•
Geographic and locational advantages
•
Population and demographic characteristics
•
Wealth indicators
•
Housing characteristics
•
Level of new construction
•
Types of employment, industry, and occupation
•
Evidences of industrial decline
•
Trend of the economy
F. INVESTMENT POLICIES
1. CASH-FLOW ANALYSIS
There shall be made cash-flow analysis of all funds on a regular basis. Disbursement, collection and deposit
of all funds will be scheduled to ensure maximum cash availability. The accounting system will provide
monthly information concerning cash position.
2. INVESTMENT POOL
As permitted by law, Delta College will pool cash from several different funds for investment purposes.
3. MATURITY
The maturity date of new investments should not be further away than the time that the College anticipates
that it will need the funds. Estimates of when the College shall need cash shall be prudent. The time to
maturity of securities purchased for a common investment portfolio should be determined based on projected
cash flow needs, with the majority generally not exceeding one year.
G. ACCOUNTING POLICIES
1. ACCEPTED ACCOUNTING PROCEDURES and PRINCIPLES
Delta College uses accounting procedures and principles and reporting requirements in accordance with the
Michigan Public Community College Manual for Uniform Financial Reporting and Generally Accepted
Accounting Principles (GAAP).
2. TIMELY SATISFACTION OF OBLIGATION
The College will not postpone current obligations to the future, accrue future revenues to the current fiscal
year, or extend the length of the fiscal year.
3. FINANCIAL DISCLOSURE
Full disclosure will be provided in annual financial statements and bond representations.
4. BUDGETARY CONTROL and REPORTING
Delta will maintain a budgetary control system to help it adhere to the budget. The Vice President of
Business and Finance shall be responsible for preparing quarterly status reports comparing actual revenues
and expenditures to budgeted amounts, with exception reports distributed to managers of each cost center for
which expenditures exceed budgeted amounts. Cost center managers must timely respond to remedy the
overages through budget transfer or error correction requests. This process is also helpful in determining
future budget reclassification considerations by the Budget Cabinet.
5. RISK MANAGEMENT PROGRAM
The College participates in the Michigan Community College Risk Management Association which provides
liability insurance for property and vehicles. This includes the participation in and active management
program to safeguard public assets held in trust and to minimize the financial liability arising from accidental
injury or death.
Page 120
FY 2013-2014 BUDGET
6. MAINTENANCE and REPLACEMENT
The College will maintain its existing capital investments in workable order to protect the College's assets and
minimize future maintenance and replacement costs. A maintenance replacement schedule will be
developed. A reserve fund to replace capital when its useful life is depleted shall be established. Such funds
shall only be used for capital replacement.
H. REVENUE POLICIES
1. USE OF STATE and FEDERAL SPECIAL GRANTS
State and Federal special grants may be utilized, but only when the College can be assured that the total
costs and requirements of accepting funds are known and judged not to negatively impact the College's
general fund.
2. AVOIDANCE OF OPERATING FUND DEFICIT
Delta College should not incur an operating fund deficit.
3. CONSERVATIVE REVENUE PROJECTION
Because revenues, especially those of the General Fund, are sensitive to local and regional economic
activity, revenue estimates adopted by the college should be conservative.
4. DIVERSIFIED REVENUE
The College has three major revenue sources for operation. They are tuition/fees, state appropriations and
property taxes.
5. ADEQUATE AUXILIARY and INTERNAL SERVICE OPERATIONS
The College will set charges for each auxiliary and internal service operation at a level which fully supports
the total direct and indirect costs of the operation. Indirect costs will include the cost of capital assets.
6. PROPERTY TAX COLLECTIONS
The College will pursue a policy of collecting all property taxes due in the current year. The level of prior year
property tax repayments and current uncollected property taxes historically has been less than .5%.
7. ADHERENCE TO RETIREMENT SCHEDULES
The College does not administer its own retirement system and, therefore, does not have any long-term
liabilities which may be a part of a retirement system. The College shall remain current in its payments due
under the retirement programs in which the College participates.
I.
RESERVE POLICIES
FUND BALANCE
It is a long-term goal of the College to attain a fund balance in the General Fund of 10% of its operating budget.
This long-term goal should be reviewed and evaluated at least every five years, the next scheduled evaluation to
be for the fiscal year ending 2015.
The fund balance shall be held to help cover three possibilities:
1. Catastrophic - to provide limited emergency funds in the event of natural or man-made disaster.
2. Operational - to provide additional funds for unexpected service needs.
3. Liquidity - to provide limited funds to smooth fluctuations in revenues caused by changes in economic
conditions or enrollment.
In addition, fund balance provides:
1. Sufficient working capital.
2. Sufficient cash float for daily financial needs.
Fund balances should not be used for operating expenses. Fund balances should be used for one-time capital
emergency expenditures only if the balance remaining is adequate.
FY 2013-2014 BUDGET
Page 121
NOTES
Page 122
FY 2013-2014 BUDGET
FISCAL
PLANNING
DELTA COLLEGE
GENERAL FUND
BUDGET PROJECTION MODEL
The College developed a General Fund Budget Projection Model. This model is utilized
during the budget process and salary negotiations with employee groups to provide immediate
feedback on the financial impact of various policy decisions.
Built into the model are revenue and expense variables. Changes in any one of these
variables can significantly affect the College's General Fund operations. The model
calculates the financial effect due to changes in any of the variables.
State budget cutbacks and property tax legislation provide perfect examples of the usefulness
of the General Fund Budget Projection Model. By plugging in various scenarios in the model,
the College can quickly estimate the bottom line financial impact of changes in the level of
funding from state aid and property taxes.
In addition to state appropriations and property taxes, other revenue variables included in the
model are tuition (stated in terms of credit hours and tuition rate per credit hour), fees, and all
other revenues.
Expense variables built into the model are salaries, fringe benefits, supplies and services,
capital expenditures, and professional development and travel. Because the College
negotiates a separate compensation agreement with various employee groups and because
salaries and fringe benefits make up approximately 70% of the General Fund Budget, the
salaries and fringe benefits variables are subdivided into smaller units. The salaries variable
units are full time faculty, full time faculty overload, part time faculty, support staff,
maintenance staff, and administrative and professional staff. Fringe benefits are subdivided
into retirement, which includes a federal rate of 7.65% and a state-weighted average rate of
23.5% (MPSERS at 25% and ORP at 10%), medical insurance, and other benefits.
In order to estimate the future impact of the various changes that can affect the College's
operations, a base was established. It is from this base that all future revenue and
expenditure estimates are calculated. The base for projections on the following page is the
2012-2013 Budget, adjusted for known factors which have taken place over time. It should be
emphasized that other bases can be used.
Provided on the opposite page are scenarios for 2013-2014 which illustrate how the General
Fund Projection Model works. Changes to any one of the input variables will independently
affect the financial bottom line of the College. They are presented to illustrate how the model
works and are not intended to reconcile to the final budget presented.
FY 2013-2014 BUDGET
Page 123
DELTA COLLEGE GENERAL FUND
REVENUE AND EXPENDITURE PROJECTION MODEL
BASE BUDGET 2012-2013
BASE REVENUES
Base Credit Hours
Base Tuition Rate (82% in-district, 18% out-district)
Tuition
Fees
Property Taxes
All Other Revenues
Total Base Revenues
BASE BUDGET
EXAMPLE 1
INPUT VARIABLES
EXAMPLE 2
2012-2013
% CHANGE
% CHANGE
21,808,600
6,267,679
13,854,100
22,576,436
1,067,189
-6.50%
3.25%
-3.25%
1.25%
2.20%
1.50%
-10.00%
-5.00%
3.25%
-1.75%
0.50%
0.50%
-0.50%
-10.00%
65,574,004
-0.14%
-0.76%
16,535,251
1,523,460
3,525,461
8,213,217
2,577,284
1,378,065
1,149,128
741,403
8,726,860
2,660,050
4,819,932
881,150
10,429,824
1,805,903
587,798
1.50%
-5.00%
-5.00%
0.75%
0.75%
0.75%
0.75%
0.00%
-5.50%
0.50%
-2.50%
2.00%
2.00%
2.00%
1.00%
3.00%
-10.00%
-10.00%
1.50%
1.50%
1.50%
1.50%
0.00%
-5.00%
0.00%
2.50%
1.25%
-5.00%
0.00%
-2.00%
65,554,786
-0.34%
-0.99%
BASE BUDGET
PROJECTION EXAMPLE 1
PROJECTION EXAMPLE 2
2012-2013
2013-2014
2013-2014
230,000
94.82
BASE EXPENDITURES
Full-time Faculty
Faculty Supplemental/Overload
Adjunct Instructors
Administrative & Professional Staff
Support Staff
Maintenance Staff
Part-time Staff
Student Workers
Retirement
FICA/MEDI
Medical Insurance
Other Employee Benefits
Supplies & Services
Professional Development & Travel
Total Base Expenditures
PROJECTED BUDGET 2013-2014
PROJECTED REVENUES
Tuition
Fees
Property Taxes
All Other Revenues
Total Projected Revenues
21,808,600
6,267,679
13,854,100
22,576,436
1,067,189
21,099,821
6,346,025
14,158,890
22,915,083
960,470
-3.25%
1.25%
2.20%
1.50%
-10.00%
21,426,950
6,299,017
13,923,371
22,463,554
960,470
-1.75%
0.50%
0.50%
-0.50%
-10.00%
65,574,004
65,480,289
-0.14%
65,073,362
-0.76%
30,227,277
5,415,992
17,087,992
10,429,824
1,805,903
587,798
30,490,397
5,248,337
16,518,440
10,638,420
1,842,021
593,676
0.87%
-3.10%
-3.33%
2.00%
2.00%
1.00%
30,753,517
5,080,683
16,783,162
9,908,333
1,805,903
576,042
1.74%
-6.19%
-1.78%
-5.00%
0.00%
-2.00%
65,554,786
65,331,291
-0.34%
64,907,640
-0.99%
19,218
148,998
675.30%
165,722
762.33%
PROJECTED EXPENDITURES
Full-time Salaries & Wages
Part-time & Student Wages
Employee Benefits
Supplies & Services
Professional Development & Travel
Total Projected Expenditures
PROJECTED CHANGE
Page 124
129,780
146,504
FY 2013-2014 BUDGET
OTHER
DELTA COLLEGE
CREDIT HOUR HISTORY
204,450
FY 87-88
207,076
FY 88-89
218,993
FY 89-90
216,833
FY 90-91
FY 91-92
219,196
FY 92-93
220,129
214,218
FY 93-94
200,189
FY 94-95
FY 95-96
188,859
FY 96-97
182,605
FY 97-98
183,674
FY 98-99
179,888
FY 99-00
176,090
FY 00-01
175,562
FY 01-02
FY 02-03
FY 03-04
191,000
195,589
199,836
FY 04-05
202,659
FY 05-06
205,585
FY 06-07
205,992
FY 07-08
FY 08-09
217,751
230,299
251,226
FY 09-10
FY 10-11
FY 11-12
Projected 12-13
FY 2013-2014 BUDGET
249,474
239,834
224,862
Page 125
DELTA COLLEGE CREDIT HOURS BUDGET 2013-2014
COST CENTER/DIVISION
SUMMER 2013
FALL 2013
WINTER 2014
SPRING 2014
TOTAL
1011
1012
1013
1014
1015
1016
1017
1018
1019
0
100
90
45
400
300
0
0
0
140
1,960
1,750
2,700
4,000
4,600
2,500
360
450
40
1,800
1,800
2,400
4,000
4,900
2,500
240
550
25
850
450
400
850
1,150
800
80
90
205
4,710
4,090
5,545
9,250
10,950
5,800
680
1,090
Social Science Total
935
18,460
18,230
4,695
42,320
1021
1023
1025
1026
1027
1028
1029
90
20
50
0
100
6
450
2,200
1,510
280
900
1,800
550
3,500
2,100
1,645
250
850
1,800
530
3,400
600
270
100
250
350
60
900
4,990
3,445
680
2,000
4,050
1,146
8,250
Humanities Total
716
10,740
10,575
2,530
24,561
1031
1,031
11,886
10,620
739
24,276
English Total
1,031
11,886
10,620
739
24,276
1035
800
11,111
9,876
3,200
24,987
Math & Computer Science Total
800
11,111
9,876
3,200
24,987
1041
1042
1043
1044
1045
1046
90
375
0
0
0
0
5,648
2,725
650
600
1,269
525
5,780
2,570
650
490
1,280
370
1,520
800
150
65
387
95
13,038
6,470
1,450
1,155
2,936
990
Science Total
465
11,417
11,140
3,017
26,039
1061
1062
1063
1065
1066
1067
30
0
450
0
450
20
3,000
325
5,300
230
5,000
2,100
2,700
300
5,300
200
4,800
1,900
900
0
1,800
50
1,720
750
6,630
625
12,850
480
11,970
4,770
Business & Information Tech Total
950
15,955
15,200
5,220
37,325
1052
1070
1071
1073
1074
1076
1077
1078
1079
1087
200
306
0
0
0
0
0
0
0
0
2,485
2,865
260
360
490
950
340
630
300
200
2,650
3,114
280
380
450
930
325
500
325
225
785
800
0
60
40
400
140
120
250
130
6,120
7,085
540
800
980
2,280
805
1,250
875
555
Health & Wellness Total
506
8,880
9,179
2,725
21,290
1110
1111
1112
1116
1160
1161
1162
1163
1164
1165
1169
1171
1172
50
0
80
0
0
0
30
39
0
0
100
0
0
814
1,000
180
350
380
320
760
680
100
512
270
115
240
1,197
1,000
220
530
400
270
870
450
60
652
400
180
300
458
500
40
90
0
0
160
180
0
0
160
15
50
2,519
2,500
520
970
780
590
1,820
1,349
160
1,164
930
310
590
299
5,702
5,721
94,170
6,529
91,349
1,653
23,779
14,202
215,000
Technical Total
GRAND TOTAL
Page 126
FY 2013-2014 BUDGET
Academic Programs
Program Title
Academic Career Experience
Accounting
Alternative Energy - Wind Turbine
Architectural Technology
Art + Design
Automotive Service Educational
Program (ASEP)
Automotive Service Technology
Chemical Process Technology
Chemical Technology
Laboratory Science
Pre-Medical Laboratory Science
Child Development
Educational Praprofessional
Communication
Interpersonal
Presentational
Computer Aided Drafting
Computer Numerical Control
Computer Science & Information
Technology
Business & Information Technology
(BIT)
Computer Applications (CA)
Information Security & Technology
(IST) / Criminal Technology
(IST) / Financial Security
(IST) / Information Assurance
Network Technology (NT)
PC Systems Support & Technology
(PC)
Programming (PROG)
Web Information Technology (WEB)
Construction Management
Criminal Justice:
Corrections
Corrections with Jail Officers Academy
FY 2013-2014 BUDGET
Associate
Degree
ABS.10172
AAS.15805
AAS.15872
AFA.40380
AAS.60842
AAS.15844
AAS.15829
AAA.25762
Certificate
CBZ.35100 (Z)
CBA.35172 (A)
CTA.35845 (A)
CSA.35835 (A)
AAS.15464
CTA.35464 (A)
CHA.35464 (A)
CSA.35763 (A)
CSZ.35763 (Z)
CSZ.35325 (Z)
CSZ.35326 (Z)
CTA.35865 (A)
CTA.35864 (A)
ABS.10130
ABS.10131
AAS.17165
CBA.35131 (A)
CTP.35165 (P)
AAS.17170
CTP.35170 (P)
AAS.17172
AAS.17135
AAS.17136
AAS.17137
AAS.17138
AAA.25726
CTA.35135 (A)
CTA.35136 (A)
CTA.35138 (A)
AAS.15875
CSZ.35724 (Z)
CSZ.35726 (Z)
Page 127
Program Title
Law Enforcement
Law Enforcement with Basic Police
Training
Security/Loss Prevention Specialist
Customer Energy Specialist
Dental Assisting
Dental Hygiene
Diagnostic Medical Sonography
Digital Film Production
Automotive Service
Technology/General Management
Dental Assisting/General Management
Dental Hygiene/General Management
Diagnostic Medical
Sonography/General Management
Health Fitness Education &
Promotion/General Management
Nursing/General Management
Physical Therapist Assistant/General
Management
Radiography/General Management
Respiratory Care/General
Management
Surgical Technology/General
Management
Electrical Utility
Electrical Substation Worker
Electronic Media/Broadcasting (EMB)
Environmental Technology
Fire Science Technology :
Emergency Medical Services
Fire & Industrial Loss Prevention
Officer
Fire Fighter Technician
Fire Investigation/Prevention
Fire Science Technology
Industrial/Commercial Security &
Safety
Leadership & Training
Global Peace Studies
Group Fitness Instructor
Health Fitness Specialist
Air Conditioning
Commercial Refrigeration
Heating
Service Technology
Page 128
Associate
Degree
AAA.25727
AAA.25725
AAA.25723
AAS.20510
AAS.20515
AAS.20547
Certificate
CSZ.35725 (Z)
CSZ.35723 (Z)
CTA.35873 (A)
CHA 35512(A)
CHA.35545 (A)
CEA 35330 (A)
DE.30844
DE.30518
DE.30519
DE.30547
DE.30710
DE.30569
DE.30575
DE.30546
DE.30578
DE.30550
AAS.15813
CTA.35811 (A)
AAA.15340
AAS.15466
CSA.35467 (A)
AAS.25732
CTA.35732
AAS.25736
AAS.25734
AAS.25731
AAS.25733
AAS.25735
AA.40000
AAS.25710
CSZ.35400 (Z)
CSA.35740 (A)
HVACR
CTA.35891(A)
CTA.35890(A)
CTA.35892(A)
AAS.15890
FY 2013-2014 BUDGET
Program Title
Industrial Technology Education
International Studies
With Foreign Language Skills
Without Foreign Language Skills
Journalism and Emerging Media
Lean Resource Management
Legal Support Professional
Law Office Foundation
Law Office Specialist
Liberal Arts
Management
Cosmetology Management
Entrepreneurship/Small Business
Management
General Management
Marketing Management
Office Services Management
Retail Management
Management/Subsequent Degrees:
Business Management
Northwood 3 + 1
Manufacturing & Industrial Technology
Lean Manufacturing
MIT Supervisor
Massage Therapy
Mechanical Engineering Technology
Medical Office Professions
Health Insurance Coding & Claims
Specialist
Medical Secretary
Medical Transcription Specialist
Nursing (ADN)
Nursing Transition Track:
Licensed Paramedic to RN
Licensed Practical Nurse to RN
Office Professions:
Administrative Assistant
Office Assistant
Office Specialist
Office Skills Core
Personal Trainer
Physical Therapist Assistant
Practical Nurse (PN)
Professional Studies in Office Admin
Quality Assurance
FY 2013-2014 BUDGET
Associate
Degree
AAS.15710
AA.40000
Certificate
CSA.35493
CSA.35493
CEA.35324 (A)
CTZ.35851 (Z)
ABS.10282
CBA.35283 (A)
CBA.35284 (A)
CSA.35390 (A)
ABS.10251
ABS.10262
CBA.35263 (A)
ABS.10254
ABS.10256
ABS.10258
ABS.10260
CBA.35258 (A)
CBA.35260 (A)
ABS.10255
ABS.85005
AAS.15851
CTZ.35852 (Z)
CTZ.35850 (Z)
CHA.35589 (A) CHP.35588 (P)
AAS.15822
CBA.35286 (A)
ABS.10288
CBA.35285 (A)
AAS.20564
AAS.20569
AAS.20568
ABS.10296
CBA.35291 (A)
CBA.35292 (A)
CBZ.35293 (Z)
CSA.35742 (A)
AAS.20573
CHA.35563 (A)
CBZ.35297 (Z)
CTZ.35877 (Z)
Page 129
Program Title
Quality Management
Radiography
Residential Construction
Respiratory Care
Skilled Trades (Apprenticeship)
Carpenter (Building Trades)
Electrician (Industrial)
Jobbing Molder
Machine Builder
Machine Repair
Millwright
Pattern Maker
Pipefitter (Industrial Maintenance)
Plumber-Pipefitter
Stationary Boiler Engineering
Tinsmith
Tool/Die Maker
Tool Hardener
Skilled Trades (Pre-Apprentice)
Agriculture Maintenance
Construction
Electrical
Mechanical
Surgical Technology
Water Environmental Technology
Welding Engineering Technology
Writing - General Writing
Writing - Technical Writing
Youth Services
Associate
Degree
Certificate
CTZ.35878 (Z)
AAS.20545
AAS.15887
AAS.20579
CTA.35889 (A)
AAS.60900
AAS.60901
AAS.60902
AAS.60903
AAS.60904
AAS.60905
AAS.60906
AAS.60907
AAS.60908
AAS.60909
AAS.60910
AAS.60911
AAS.60912
CTA.35900
CTA.35901
CTA.35902
CTA.35903
CTA.35904
CTA.35905
CTA.35906
CTA.35907
CTA.35908
CTA.35909
CTA.35910
CTA.35911
CTA.35912
AAS.20549
AAS.15827
AAS.60897
CTA.35895 (A)
CTZ.35896 (Z)
CTA.35894 (A)
CTA.35893 (A)
CHA.35547 (A)
CTA.35827 (A)
CTA.35899 (A)
CEA.35319 (Z)
CEA.35320 (Z)
CSA.35775 (A) CSZ.35775 (Z)
Transfer Programs
Delta College offers three Associates Degrees which provide the foundation to transfer to a
Baccalaureate granting college or university:
Page 130
Associate of Arts
AA.40000
Associate of Science
AS.40000
Associate of Fine Arts
AFA.40382
FY 2013-2014 BUDGET
Delta College Main Campus
1961 Delta Road • University Center, MI • 989-686-9000
Hotchkiss Rd
r
sD
is
hk
tc
Ho
E Campus Rd
Mackinaw Dr
Tennis Courts
N Campus Rd
by wing letter and level number.
Z
M
*
P
E
Mackinaw Rd
West
Parking
D
C
B
N *
*
Courtyard
F
*
A
Courtyard Level (000 series)
Bookstore
N015
Commons Food Court N005
Radio & TV
A wing
*
L
K
East
Parking
J
H
G
Main Level (100 series)
Admissions
D101
Administration
B wing
Board Room
B151
Business Opportunity
Center
H wing
Dental Clinic
F131
Fitness & Recreation
P112
Galleria
S wing
Lecture Theater
G160
N110
Pioneer Gym
Shipping & Receiving P108
Upper Level (200 series)
Elevator
S*
W Campus Rd
S Campus Rd
Delta D
r
N
Delta Rd
MIDLAND
BAY
CITY
University Center Exit
Exit
160
DELTA COLLEGE
N
MACKINAW
DELTA RD
675
SAGINAW
TRI-CITY
AREA
From I-75
Take exit 160. Turn south onto M-84.
Travel 1/4 mile to the second traffic light.
Turn west onto Delta Road.
Travel 1-1/4 miles. College is on the right.
From US-10
Exit south at Mackinaw Road exit onto Mackinaw Road.
Travel south 2-1/4 miles, past the blinking light at Hotchkiss Road.
College Entrance is on the left.
Delta College is an Equal Opportunity Organization, committed to excellence through inclusiveness and diversity. 12-314 (5/13)
Midland Center
1025 East Wheeler • Midland, MI • 989-495-4010
Westbound US-10
Toward Midland: Exit left on “Downtown Midland” exit (US-10 business route). There is no
westbound exit at Wheeler Road. Exit right onto Waldo Road exit. This ramp exits onto East
Patrick Road. Turn left.
Continue two blocks on East Patrick Road to Swede Road. Turn right. Follow Swede Road
to Wheeler Road (approx. 2 miles, north). Turn left (approx. 3/4 mile). The Delta College
Midland Center is on the right.
Eastbound US-10
Exit to Wheeler Road via Waldo Road exit.
Delta College is a Tobacco/Smoke Free Campus
Planetarium & Learning Center
100 Center Avenue • Bay City, MI • 989-667-2260
FROM I-75 (NORTH AND SOUTH)
Take exit 162 to downtown Bay City/M-25.
Continue on one-way Thomas Street.
Cross over river at first stop light.
Turn left at stop light onto Saginaw Street, and go two blocks to 6th Street.
Cars: Turn left onto 6th Street to enter Delta parking lot.
Busses: Turn left onto 6th Street, turn right onto Water Street, and park at Planetarium entrance.
FROM US-10 (AUBURN/MIDLAND AREAS)
US-10 crosses over I-75 and becomes M-25 into Bay City.
Continue on one-way Thomas Street.
Cross over river at first stop light.
Turn left at stop light onto Saginaw Street, and go two blocks to 6th Street.
Cars: Turn left onto 6th Street to enter Delta parking lot.
Busses: Turn left onto 6th Street, turn right onto Water Street, and park at Planetarium entrance.
Ricker Center
1925 South Outer Drive • Saginaw, MI • 989-752-7500

Fiscal year 2013 - 2014

Transcription

Similar documents

Misty May-Treanor September 26, 2014 FREE

January 2013 - Delta Kappa Gamma Delta Chapter

Enlarge Page 29 - Delta Sun Times

Delta 2000 re-emerging in community

status and trends in point of care technologies / conference

Marston MyersMarston Myers

Data compiled by Nicole (Nicky) Suard, Esq. Snug Harbor Resorts

General Information Sheet

The Mississippi River Delta, Sportsmen and the Economy