SHARPENING FOCUS - Cuyahoga Community College · SHARPENING FOCUS CUYAHOGA COMMUNITY COLLEGE Fiscal Year 2018 – Approved Budget Book May 2017 Alex Johnson, Ph.D., President

Fiscal Year 2019 – Approved Budget Book – May 2018

Access Equity Success

Alex Johnson, Ph.D., President • David Kuntz, CPA, TreasurerDistrict Administrative Offices • 700 Carnegie Avenue • Cleveland, Ohio 44115 • www.tri-c.edu

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TABLE OF CONTENTS

GFOA BEST PRACTICES IN COMMUNITY COLLEGE BUDGETING AWARD ........................... 5 THE COMMUNITY AND THE COLLEGE ............................................................................................ 6

The Community ............................................................................................................. 6

The College ..................................................................................................................... 8

College Financial Policy and Procedure Overview ................................................... 11

College Degrees and Certifications Overview ........................................................... 16

Organizational Chart ................................................................................................... 19

Major Operating Unit Overview ................................................................................. 19

EXECUTIVE OVERVIEW ...................................................................................................................... 24 Economic Environment Analysis ............................................................................... 24

FY19 Budget Strategy and Long-Range Planning ..................................................... 30

Administrative Responsibilities ................................................................................. 37

FY19 Organizational Unit Goals and Measures ......................................................... 37

BUDGET DEVELOPMENT ................................................................................................................... 48 Basis of Accounting ..................................................................................................... 48

Basis of Budgeting ....................................................................................................... 48

Regulatory Environment ............................................................................................ 49

Budget Model ............................................................................................................... 50

Budget Development Process .................................................................................... 50

Budget Ownership ....................................................................................................... 52

Amending the Budget ................................................................................................. 53

FY19 APPROVED BUDGET ................................................................................................................ 53 FY19 Funds Overview ................................................................................................. 53

FY19 Total College Revenues ..................................................................................... 57

FY19 Unrestricted Operating Revenues .................................................................... 58

FY19 Other Revenues.................................................................................................. 61

FY19 Total College Expenditure Summary ............................................................... 62

FY19 Capital Expenditures and Sustainability ......................................................... 65

Facilities Development, Capital and Construction Project Summary ..................... 66

Impact of Capital Expenditures on the Operating Budget ....................................... 69

FY19 Debt Obligations Overview ............................................................................... 71

FY19 Financial Dashboards ........................................................................................ 74

TABLE OF CONTENTS

FY19 Fund Balances .................................................................................................... 94

FY19 Personnel Analysis .............................................................................................. 95

GLOSSARY .............................................................................................................................................. 99 ACKNOWLEDGEMENTS AND CONTACT INFORMATION ...................................................... 109 SELECT KEY FY19 FINANCIAL DASHBOARDS Total College………………………………………………………………………………………………………………..78

Workforce Solutions Fund……………………………………………………………………………………………80

Corporate College ® Fund………………………………………………………………………………………….....81

General Fund……………………………………………………………………………………………………………....84

Eastern Campus…………………………………………………………………………………………………………..88

Metropolitan Campus…………………………………………………………………………………………………..89

Western Campus………………………………………………………………………………………………………….90

Westshore Campus……………………………………………………………………………………………………....91

FY 2019 Budget Book 1

Where Futures Begin

To the Board of Trustees: We are pleased to present Cuyahoga Community College’s annual budget for the fiscal year ending June 30, 2019. Key to our continued ability to support high quality, affordable educational opportunities is the budget process recognized by the Government Finance Officers Association, which has awarded the College its Distinguished Budget Award since 2008.

The College continues to be focused on increasing the rates of student completion, improving the student’s experience, and providing the training that allows students to obtain in-demand jobs with sustaining wages. Central to these tenets – and to our mission of providing high quality, accessible and affordable educational opportunities and services – is ensuring that we are providing every one of our stakeholders with programs and services that promote access, equity and success. Through our ongoing efforts to maximize efficiencies and reinvest savings into student centered programs, the College actively works to ensure that financial barriers to higher education are eliminated; that every student has the resources they need to succeed; and that we are supporting our students on their journey to completion with innovative programs and initiatives.

Textbook affordability remains a priority, and the expanded use of open educational resources and “first-day” materials are providing significant benefits to our students, including more than $10 million in savings since FY10. The College’s tuition incentive programs such as 15+ Perks, 30 Credit Hour Standard, and the Tuition Guarantee Program will continue into the new fiscal year, providing students with even more options for affordability. The innovative Second Semester Pathway class, where students are matched with faculty advocates in their academic pathways is in full swing, connecting students to career-specific resources and expertise as well as to College-based resources and care teams. Further, thanks to the overwhelming support of Cuyahoga County voters, Phase II of the Facilities Master Plan has commenced and will provide state-of-the-art facilities, equipment and technology to create the best possible learning environments for our students.

All of these efforts - and the many others that are underway at Cuyahoga Community College – directly support Governor John Kasich’s goal of 65 percent of adults attaining a credential or degree by 2025, and the College has seen remarkable outcomes as a result. Our students’ completion rates continue to increase, with the College’s highest ever IPEDS graduation rate of 16 percent being achieved last year. The number of students in need of developmental education continues to decline, with students needing more than one remedial education course decreasing from 30.4 percent in FY10 to 10.3 percent in FY17. Coupled with these successes is that the College remains affordable. In FY19, students will pay only 25 percent of the cost of their education, down from 32 percent just six years ago.


The success of the programs that support these achievements depends greatly on careful and strategic budgeting. Under the leadership of the office of Planning, Budget and Strategic Support, all three Divisions of the College (Administration and Finance; Access, Learning, and Success; and Workforce, Community and Economic Development) worked collaboratively to develop a budget that provides direct financial support to mission critical student programs and services while continuing to reduce costs through increased operational efficiencies and best-in-class fiscal stewardship.

The FY19 budget is based upon the following assumptions: • A $7.50 per credit hour increase in tuition and the implementation of a $2.50 per credit

hour career services fee; • A two percent decline in SSI. While the overall allocation remains at FY18 funding

levels, we project the College will receive a smaller percentage of the funds distributed by the State due to continued enrollment decline;

• A decrease in property tax revenue due to the timing of receipts for calendar year 2017 taxes at the County;

• Enrollment declines of 0.3 percent; • The same level of non-salary expenditures as FY18 for FY19, excluding contractual

increases; and, • Increasing staffing expenditures due to collective bargaining contractual increases, a one

percent increase in general wages and a one percent increase in performance pay for all non-bargaining unit employees.

We are grateful for the leadership provided by our Board of Trustees and offer our sincere thanks for their ongoing support during the development of the FY19 budget. Through the creation of this budget and the continued prudent management of financial resources, the College remains steadfast in its commitment to our students, ensuring that they are provided with the high-quality, affordable educational opportunities and workforce training they need to be successful in the next fiscal year and beyond.

Sincerely,

Alex Johnson, Ph.D. David Kuntz, CPA President EVP, Administration & Finance/Treasurer

CUYAHOGA COMMUNITY COLLEGEPRESIDENT AND BOARD OF TRUSTEES

Victor A. Ruiz ChairmanCounty Executive AppointmentTerm ends 01-17-22

Geralyn Presti County Executive AppointmentTerm ends 06-22-21

Ann Frangos Governor Appointment Term ends 10-12-22

Alex Johnson, Ph.D. President

Jerry L. Kelsheimer County Executive Appointment Term ends 01-16-20

Helen Forbes Fields County Executive Appointment Term ends 01-16-20

J. David Heller County Executive Appointment Term ends 03-26-22

Andrew E. Randall Vice Chair Governor AppointmentTerm ends 10-12-22

Rachel Von Hendrix Governor Appointment Term ends 10-12-18

Rev. Cory Jenkins County Executive AppointmentTerm Ends 06-22-21

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COLLEGEMISSION,VISIONANDVALUES

MISSION

Toprovidehighquality, accessible andaffordable educational opportunitiesand services – including university transfer, technical and lifelong learningprograms – that promote individual development and improve the overallqualityoflifeinamulticulturalcommunity.

VISION

Cuyahoga Community College will berecognized as an exemplary teaching andlearningcommunitythatfostersserviceandstudentsuccess.TheCollegewillbeavaluedresource and leader in academic quality,cultural enrichment, and economicdevelopment characterized by continuousimprovement, innovation, and communityresponsiveness.

VALUES

Tosuccessfullyfulfillthemissionandvision,CuyahogaCommunityCollegeisconsciously committed to diversity, integrity, academic excellence, andachievementofindividualandinstitutionalgoals.Wearededicatedtobuildingtrust, respect, and confidence among our colleagues, students, and thecommunity.


GFOABESTPRACTICESINCOMMUNITYCOLLEGEBUDGETINGAWARD

The College received the GFOA Distinguished Budget Presentation Award for its annualbudgetsforthefiscalyearsbeginningJuly1,2008throughJuly1,2016.Inordertoreceivethis award, a governmental unit must publish a budget document that meets programcriteria as a policy document, as an operations guide, as a financial plan, and as acommunicationsdevice.TheDistinguishedBudgetPresentationAwardwasreplacedwiththeAwardforBestPracticesinCommunityCollegeBudgetingforfiscalyearsbeginningJuly1,2017.ThebudgetingprocessadvocatedforbytheBestPracticesinCommunityCollegeBudgeting is focused on optimizing student achievement within available resources. Itencompasses a complete cycle for long‐term financial planning and budgeting, includingplanning the budget process, developing a budget, evaluating how the budget processworked and adjusting accordingly. Throughout this cycle, the community college’sinstitutional goals serve as the overarching guide for decision‐making and resourceallocation.WehavereceivedtheAwardforBestPracticesinCommunityCollegeBudgetingfortheFY18BudgetBook.Inaddition,wewillsubmitourFY19BudgetBooktotheGFOAtodetermineitseligibilityfortheaward.


THE COMMUNITY AND THE COLLEGE

Cuyahoga Community College’s (Tri-C’s) commitment to high quality, accessible, and affordable education–with an emphasis on student success and completion and a commitment to continuous improvement–is reflected in its mission, vision, and values. The impact of achieving the mission, vision and values is seen all around the community. The following section provides an overview of the community and the College.

The Community

Cuyahoga Community College is located in the middle of a seven county area known as Northeast Ohio which has a population of 4.3 million (2017 estimate). Northeast Ohio is home to six of Ohio’s 25 Fortune 500 companies. Northeast Ohio is also a leader in new technology and is rapidly becoming a major center for biomedical and biotechnological developments. It is also home to some of the finest medical institutions in the country, including the world-renowned Cleveland Clinic, the University Hospitals Health System, and the Global Center for Health Innovation. Northeast Ohio is also one of the nation’s largest industrial and consumer markets, taking advantage of its central location with access to inland waterways and railroads. In 2017, Ohio ranked seventh for largest state economy and ranked fourth in manufacturing gross domestic product (GDP).

Ohio is within 600 miles of approximately 60 percent of U.S. and Canadian populations. Manufacturing is the largest of Ohio’s sectors based on GDP.

As a regional center for the performing and visual arts, Northeast Ohio has the fourth largest concentration of museums, theaters and concert halls in the U.S. and the largest theater restoration project in the world. Cleveland, Ohio was 14th on National Geographic Traveler 2018 “Best of the World” list for culture!

2017 Rank Company

Revenue (Billions) Product

120 Progressive $23.44 Insurance: Property and Casualty184 Goodyear Tire & Rubber 15.16 Motor Vehicles and Parts196 FirstEnergy 14.16 Utilities: Gas and Electric236 Sherwin-Williams 11.87 Chemicals251 Parker-Hannifin 11.36 Industrial Machinery346 J.M. Smucker 7.81 Food Consumer Products

Source: fortune.com/fortune500 (March 2018)

Corporations Headquartered in Northeast Ohio Among Top Fortune 500 List


Northeast Ohio is home to some of the most famous and prestigious art and historical institutions in the world. This includes the Cleveland Orchestra, the Cleveland Museum of Art, the Museum of Contemporary Art, the Rock and Roll Hall of Fame and Museum, the Great Lakes Science Center, and Playhouse Square which is the second largest performing arts complex in the country based on audience capacity.

Northeast Ohio is one of the most ethnically diverse areas in the US with over 117 ethnic and racial groups. These correspond to distinctive demographic and economic factors that influence the College’s mission and strategies. The mission and strategies include, (1) the need to provide postsecondary education to a wide range of students, from those in need of developmental education to honors students in both suburban and urban environments; (2) an urban location characterized by high poverty rates and low educational attainment, as 11.5 percent of county residents lack a high school diploma and only 72.1 percent of students in the Cleveland Metropolitan School District graduated from high school in the 2016-2017

school year; (3) a shift from traditional “rust belt” manufacturing jobs to careers in health care, education, leisure and hospitality, and other high growth sectors; and (4) continued population decline, as Cuyahoga County had the third largest population decline in the US from 2016-2017 and a 10.4 percent decline since 2000.

Northeast Ohio has the fifth largest concentration of

medical facilities in the U.S. and is home to large, nationally recognized health care, medical education, medical research and medical technology institutions. The Cleveland metropolitan area is served by over 50 hospitals, many of which are affiliated with medical schools such as the Case Western Reserve University School of Medicine.

Health care is a major industry in the area, with the Cleveland Clinic ranking second and University Hospitals ranking seventh in largest employers in the state (April 2017). One of the College’s distinctive features is its wide array of health careers programs to address the needs of this industry. Cuyahoga Community College is a leader in health careers education, ranking twelfth in the nation in the conferring of Associate degrees in health professions and related sciences. (Community College Week, Top 50 Associate Degrees Produced, August 2016).


The College

Cuyahoga Community College opened in September 1963 and is Ohio’s first community college. It now serves more than 55,000 credit and non-credit students each year at four traditional campuses (Eastern Campus, Western Campus, Metropolitan Campus (Metro) and Westshore Campus), two Corporate College® locations, the Manufacturing Technology Center (MTC), the District Administrative Offices, the Hospitality Management Center at Public Square, the Brunswick University Center, the Jerry Sue Thornton Center (JSTC), the Advanced Technology Training Center (ATTC), the Gill and Tommy LiPuma Center for Creative Arts, the Truck Driving Academy, the new Mobile Training Unit and numerous off-campus sites. College-wide operations include over 3.2 million square feet of building space and over 550 acres of grounds. Over its 55-year history, Cuyahoga Community College has provided high quality, affordable education and programs to more than 900,000 members of our community.

Cuyahoga Community College Locations


The four traditional College campuses were strategically placed throughout the county to be convenient and accessible for our students and the community. Metro Campus is located in downtown Cleveland and opened in 1969. Some highlighted programs include the Creative Arts Center of Excellence and the Electrical/Electronic Engineering Technology program. The Western Campus opened in 1966 in the former Crile Veterans Hospital in Parma, and was eventually replaced in 1975 with a six-building interconnected complex. Western Campus includes the Advanced Automotive Technology Center, IT Center of Excellence, and the Public Safety Center of Excellence, among many other educational programs such as the Teacher Education and Conflict Resolution programs. Founded in 1971, the Eastern Campus in Highland Hills houses Massage Therapy, Interior Design, Plant Science and Landscape Technology, Environmental Health and Safety Technology, as well as many other programs. The Westshore Campus in Westlake opened in 2011 and houses the Nursing and Medical Assisting programs.

Cuyahoga Community College, Ohio’s largest community college and one of the largest institutions of higher education in the state, offers associate degrees, certificate programs and the first two years of a baccalaureate degree. Students can choose from more than 1,000 courses in over 140 career and technical program areas, with a robust curriculum that encompasses sciences and liberal arts. Tri-C prioritizes its ability to meet students’ needs, which is evidenced by over 350 on-line courses and over 270 hybrid courses. Tri-C offers the most online (distance learning) courses in the state of Ohio and is authorized to offer online programs in over 40 states. Tri-C also offers eight programs in which 100 percent of the program is offered online. In addition to online classes, there are over 130 credit courses available to students at various locations throughout the community, close to home and work. More than 600 unique, non-credit workforce and professional development courses are offered each year. In 2016, the College ranked 29th among the nation’s top 100 Associate Degree producing institutions in all disciplines, with 2,977 degrees awarded, according to the publication Community College Week and its analysis of U.S. Department of Education data.

Cuyahoga Community College offers Northeast Ohio residents top quality education and flexible learning options at the lowest tuition in the geographical area, and the second lowest tuition in the state of Ohio. The College also supports the Northeast Ohio economy by


generating spending of about $303 million annually in 2015 and by sustaining more than 20,350 jobs. Cuyahoga Community College was the 29th largest employer in Cuyahoga County and the 61st largest employer in Northeastern Ohio by full-time equivalent local employees in 2017.

Tri-C is accredited by the Higher Learning Commission, which permits the College to award the Associate of Arts, Associate of Science, Associate of Applied Science, Associate of Applied Business and Associate of Technical Study degrees to students who complete the coursework. The College also grants credit and non-credit short-term certificates, certificates of proficiency, and post-degree professional certificates. In June, 2018, the Institutional Actions Council of the Higher Learning Commission continued the accreditation of Cuyahoga Community College. At the time of reaffirmation, the College chose to move to the Open pathway to accreditation moving forward. The Open Pathway is on a 10 year cycle and requires institutions to design and undertake a Quality Initiative between years five and nine. In June, 2018, the Institutional Actions Council of the Higher Learning Commission continued the accreditation of Cuyahoga Community College, with the next Reaffirmation of Accreditation in or before 2027-28.

The College is a member of the League for Innovation in the Community College, which is an international nonprofit organization committed to improving community colleges through innovation, experimentation, and institutional transformation. In 2005, the College was selected to be a part of Achieving the Dream (ATD), a national multi-year initiative created to help more community college students succeed in their educational goals. Results of the ATD initiatives have been tracked over the life of the program, and students in the ATD cohorts experience higher levels of student success as measured by retention rate, credits earned and grade point average. After the ATD program funding concluded, Tri-C continued to be a leader in student success and developmental education through its receipt of ATD Developmental Education Initiative funding from the Bill and Melinda Gates Foundation. This new program, administered through the State and the Ohio Association of Community

Colleges, provides assistance for the five ATD Ohio colleges to work with the other 18 community colleges in Ohio to promote student success and completion on a statewide level.

In addition to providing quality, accessible and affordable education to the residents of Northeast Ohio, the College engages the community by offering a


variety of cultural, community and sports programs each year. The College is home to Tri-C JazzFest Cleveland, the nation’s premier educational jazz festival. JazzFest is celebrating its 39th year in 2018. The College partners with local organizations and groups to host popular cultural arts programs at Playhouse Square, campus theaters, and other sites in the County.

The College strives for continuous improvement and innovation as evidenced by the accreditations received, advancement of programs, and collaborative engagements formed throughout its history. The culture of Tri-C encourages employees who believe they can make an impact on individuals as well as his or her community. Tri-C employees are committed to improving service, increasing accountability, and delivering high-quality results. Additionally, the county and the state are enriched by the College’s educated professionals who graduate and remain in the area, the access to community cultural and athletic events, and the College’s stable working environment for its employees. The College was awarded the Northcoast 99 award in 2017, which makes the College one of the 99 best places to work in Northeastern Ohio. Northcoast 99 is an annual recognition program and event that honors 99 great workplaces for top talent throughout Northeast Ohio. The College has received this award for the last five years in a row and has won this award a total of eleven times.

College Financial Policy and Procedure Overview

Cuyahoga Community College has policies to govern all aspects of the College. Due to the scope and size of the College, there are over one hundred policies and procedures covering Board Governance, Administration and Finance (A&F), and Access, Learning and Success (AL&S). The policies provide governance for operations, the Board of Trustees, employees, students, and public activities to ensure sound practices that meet legal, fiscal, and safety standards. The following section provides an overview of the financial, investment, debt, procurement, unrestricted fund reserve, asset management, funding new programs, planning and achievement, and operations policies. Each policy or procedure is summarized to represent the governance and scope of policies used to govern financial operations and execute decisions.

Financial Policy

The financial policy governs the annual budget, long-range plan, fund disbursement, budget monitoring, investment of excess cash, resource development, annual fiscal audits, debt management, and fiscal management. The scope of the policy allows the College’s management team to develop goals and incorporate them into the annual budget and long-range plan thereby fulfilling the mission, vision and values of the College.

The management team reviews the activities of the College on a monthly basis. The review process includes analysis of revenue and expenditure variances, ensuring available cash balances are adequate to cover operating expenses, review of balance sheet activities, and the preparation of financial statements and associated metrics from accounting system data. The accounts are reconciled on a monthly basis, and the Auditor of the State of Ohio or its designee audits the financial statements on an annual basis.


The Board of Trustees is required to approve a five-year financial plan, along with the current year revenue and expenditure forecast, and to appropriate expenditures for the upcoming fiscal year.

The policy also establishes guidance for the Treasurer. The policy states excess cash should be invested based on the Ohio Revised Code; however, the specific guidance is governed by the College’s investment policy. The Treasurer receives and disburses all funds at the direction of the Board of Trustees. Finally, the Treasurer is authorized to develop and issue financial systems and processes under the direction of the Board of Trustees and the President.

Investment Policy

The investment policy governs the investment of excess cash, fund appropriation, the long-term pool and other investment activities. The scope of the policy establishes written

treasury goals, the investment committee, investment advisors, asset allocation guidelines, investment manager guidelines and approved/prohibited types of investments. The manager’s guidelines provide a framework to invest idle cash in investment options that minimize risk, comply with the Ohio Revised Code and maintain liquidity.

One of the primary guidelines is that a minimum of 25 percent of the College’s average prior year

investment portfolio is to be invested in a specified minimal risk instrument in order to preserve and stimulate growth. Some examples of the aforementioned instruments are securities of the U.S. government or its agencies, the State’s pooled investment program, money market funds, and certificates of deposit in any national bank located in Ohio. The balance of the portfolio can then be placed into long-term equity investment pools, which are reviewed regularly by the Board of Trustees to determine the appropriate amount to remain in the fund.

The policy also outlines the responsibilities of the investment committee, which is made up of three voting and up to two non-voting members with backgrounds in banking, accounting, finance, and other relevant areas of expertise. The investment committee is required to review and revise, if necessary, the investment policy on at least a quarterly basis while providing the Board of Trustees with investment recommendations. By providing investment guidelines for asset investment and liquidity and risk controls, the policy fosters effective communication between organizational units and provides a framework for a prudent investment process. This ensures the College is minimizing risk, adhering to applicable regulations, and monitoring the performance of the investable assets.


Debt Procedure

The debt procedure governs the issuance of debt to achieve the mission, vision, and values of the College. The scope of the procedure provides the types of debt, use of funds, required analysis and metric thresholds, and the legal authority to issue debt. The procedure defines how management can issue debt to achieve objectives and goals outlined in the strategic or Ten-year College-wide Academic and Facilities Master Plan. Before the College can issue debt, a management team must evaluate the forecasted impact on the College’s operating cash flow, consider the current debt service, the economic environment, and the projected sources of revenues and expenditures.

Procurement Policy

The procurement policy governs the purchase, lease or other acquisition or use of ownership rights to goods, services, real estate, or works of improvement. The scope of the policy identifies sound business practices, the authority to procure, and the legal requirements for compliance. The College’s policy ensures prompt acquisition, payment, and adherence to market pricing for many operational and capital activities.

In addition to the procurement policy, the College also has a procurement procedure. The procedure establishes the “quotation process,” lists designees authorized to enter into procurement agreements, and specifies the required Board of Trustees approval. Some areas of governance are:

• Only the Treasurer and a list of designees are authorized to enter into specific procurement agreements;

• Contracts for goods and services in excess of $200,000 with any one vendor (individually or in aggregate) and all contracts for the sale or purchase of real estate require Board of Trustees approval;

• Goods, services and works of improvement costing $100,000 or more must be procured through a Request for Proposal or bid process;

• Works of improvement costing $200,000 or more shall be sought through public sealed bids and shall follow statutory requirements, and

• The College may take full advantage of contracts let in a competitive and open bidding process by the State of Ohio, the Federal Government, and/or a recognized local, regional, or national group purchasing organization without the requirement for the College to conduct its own Request for Proposal.

The combined guidance in the procurement policy and procurement procedure ensure the College’s procurement activities are managed in an efficient, fiduciary, and legal manner.


Unrestricted Fund Reserve Policy

The unrestricted fund reserve policy establishes the level of unrestricted fund balance the College should consider setting aside. Unrestricted fund reserves are maintained to provide stability and flexibility to respond to unexpected adversity and/or opportunities. The policy states that the College shall maintain an unrestricted budgetary fund balance of no less than two months of regular general fund operating expenditures.

Furthermore, it covers the use of unrestricted fund reserves to address unanticipated, non-recurring needs that cannot be funded with other available sources. The policy also establishes that if unrestricted fund reserves fall below the established threshold that the College shall seek to replenish the reserves within a one to three-year period.

Asset Management Policy

The asset management policy provides guidelines on ensuring that new assets are properly evaluated prior to investment and that existing assets are adequately maintained. It outlines that at a minimum, management shall consider total investment costs as well as how annual operating and maintenance expenses will affect the College’s overall financial health. Management should ensure that adequate resources are allocated to maintain all assets and facilities at a level that protects capital investments and minimizes future maintenance and replacement costs. This policy also stipulates that the College should maintain an inventory of maintenance needs and may set aside monies to satisfy those needs in the annual budget.

Funding New Programs Policy

The funding new programs policy encourages the College to set aside monies within the budget to be used for student success initiatives. This policy addresses piloting new programs and assessing the effectiveness of new programs. After the pilot period, the College should decide to either discontinue the program, to continue the pilot for further study or to move beyond the pilot to full implementation. The policy is intended to show the College’s commitment to new programs and finding innovative ways to improve student outcomes.

Planning and Achievement Policy

The planning and achievement policy governs the establishment of goals in accordance to the mission, vision, and values of the College. The scope of the policy defines the mission, vision, and values, requires a strategic plan and requires policies and procedures to direct day-to-day activities. The policy is intended for the Board of Trustees to create fiduciary


responsibilities, establish sound business practices, and require adherence to the mission, vision, and values in order to serve the community.

The Board of Trustees holds the authority to operate the College but delegates some of the responsibilities to the President through policies. Additionally, the President must report the College’s annual goals to the Board of Trustees.

Operations Policy

The operations policy governs the use of College facilities and assets. The scope of the policy includes college and non-college activities as well as the use and disposal of college assets. The policy is intended to protect the College’s assets, employees, and students.

The policy governs the part of the College’s revenue derived from auxiliary operations, which include rental of College facilities for non-college functions, site/event parking, and vendor activities. The policy establishes guidelines to evaluate the costs associated with non-college activities and requires fees to be priced accordingly so as not to adversely affect the College’s operations.

Additionally, the policy protects students and employees by establishing codes of conduct for external vendors on campus, posting and distributing materials, and soliciting, canvassing, or selling at College locations.

Policy and Procedure Updates

The College did not make any direct changes to the aforementioned policies and procedures. In the annual review of all policies and procedures, the College looks for areas of improvement based on environmental and functional needs. The College may develop additional policies or procedures to ensure legal compliance, community awareness, and student and employee safety.

Policy Conclusion

Each respective policy provides guidance to the College’s management team in order to fulfill the mission, vision and values of the College. The financial and operational policies guide the management team to meet their fiduciary responsibilities while providing a safe learning environment for students and the community. The AL&S policies provide guidelines for the College to maintain academic standards for students, to develop and retain faculty, and to establish the student code of conduct. All of the College’s policies are reviewed on a periodic basis to ensure compliance with academic,


financial, operational, and community standards, allowing the management team to develop additional policies as necessary.

College Degrees and Certifications Overview

Cuyahoga Community College offers five associate degrees: Associate of Arts, Associate of Science, Associate of Applied Business, Associate of Applied Science, and Associate of Technical Studies. The College is fully accredited by the Higher Learning Commission, a Commission of the North Central Association of Colleges and Schools. The College received its most recent reaffirmation of accreditation in 2018. The college recently completed the comprehensive evaluation process and was formally notified of the reaffirmation findings in June, 2018. In addition, a number of the College’s career programs are accredited or approved by appropriate specialized associations or agencies.

The College offers 88 technical programs leading to an associate degree. Of these programs, 66 lead to an Associate of Applied Science and Associate of Applied Business degree. Short-term professional certificates are offered in 35 program areas and 60 programs offer a one-year certificate of proficiency. The College also offers 9 post-degree professional certificate programs and a variety of non-credit courses, support services and special programs designed to meet the needs of a diverse student body and the community at large.

Associate of Arts (AA) and Associate of Science (AS) Degrees

The Associate of Arts and Associate of Science degree programs encompass studies that are the traditional starting point for work towards a baccalaureate degree. Studies in the arts and sciences are the classic approach for preparing students for life and its many challenges, using a broad education founded in history, literature, social sciences, and natural and physical science. These curricula include a range of course offerings in liberal arts for all students at the College; students may enroll in a sequence of courses to earn either the AA or AS degree.

Associate of Applied Business (AAB) Degree

The Associate of Applied Business degree features program concentrations in the general areas of business technologies and public service technologies. Students must complete 60-65 credits, as defined by the selected degree program. In addition, students are expected to demonstrate proficiency in their career fields via a capstone project. Some programs also include practicum or field experience coursework to provide students the opportunity to practice and master skills for their chosen career in a real world setting.

Degree

1000 Level or Higher Semester Credits

Advanced Coursework

Minimum GPA

Minimum Tri-C Credits

AA & AS 60 12 2.00 20AAB 60-65 12 2.00 20AAS 60-65 12 2.00 20ATS 60 0 2.00 20

*Effective Fall 2012

Cuyahoga Community College Degree Requirements


Associate of Applied Science (AAS) Degree

The Associate of Applied Science degree features program concentrations in the general areas of health careers, engineering and industrial technologies, agricultural and natural resource technologies, and applied industrial technologies. Students must complete 60-65 credits as defined by the selected degree program. In addition, students are expected to demonstrate proficiency in their career fields via a capstone project. Many programs also include clinical experience requiring students to work a set number of hours at a selected site to practice and master skills in their chosen career.

Associate of Technical Studies Degree (ATS)

The Associate of Technical Studies Degree is awarded for successful completion of an individually planned technical education program designed to respond to a student’s need for specialized technical education not currently available at a particular campus. An ATS degree contains an area of concentration formed by either: (A) an intra-institutional, interdisciplinary, but coherent combination of courses drawn from two or more technical programs offered by the awarding institution, designed to serve an occupational objective or (B) by credits awarded by the institution for courses completed or training received by a student at other postsecondary institutions, vocational centers, and/or other educational enterprises judged by the institution to be of college level and with which the College has entered into an articulation agreement. Based upon the articulation agreement, the student may receive up to 30 transfer credits towards an ATS degree in the specific program identified in the agreement. For both options, students must complete an application for admission to the ATS Program.

Short-Term Certificate

A Short-Term Certificate prepares students for entry-level positions in a specific career/employment situation. A Short-Term Certificate will be granted to students who satisfactorily complete 9-24 credits as defined by the certificate chosen. Some fields of study include Digital Design & Product Innovation, Emergency Medical Technician, Medical Billing, Media Arts in Motion Graphics and Visual Storytelling, Laboratory Phlebotomy, and Welding Technology.

One-Year Certificate of Proficiency

The One-Year Certificate of Proficiency prepares students for proficiency in an occupation field after the student successfully completes a prescribed education program. Some Certificates include Massage Therapy, Business Management, Automotive Technology, Bricklaying & Allied Crafts, Carpentry, Construction Tending & Hazardous Material Abatement, Drywall Finishing, Electrical Construction, Floorlaying, Glazing, Ironworking, Millwrighting, Operating Engineers, Painting, Paramedic, Pipefitting, Plumbing, Sheet Metal Working, and Medical Assisting.

CertificateTotal

CreditsMinimum

GPAMinimum

Tri-C CreditsShort-Term Certificate 9-24 2.00 9One-Year Proficiency 30-35 2.00 9

Post-Degree Professional 20-32 2.00 9

Cuyahoga Community College Certificate Requirements


Post-Degree Professional Certificate

The Post-Degree Professional Certificate is a high-quality program of instruction for those students who have already completed an academic degree and are pursuing additional certification in professional and technical fields. Students must complete an associate degree or higher from a regionally accredited post-secondary institution, or an equivalent degree or diploma from a post-secondary program certified and accredited by a state or nationally certified and accredited Board. Some Post-Degree Professional Certificates include Business Management (International Business), and Environmental Health and Safety.

Articulation and Transfer

The Ohio Department of Higher Education has developed a statewide articulation and transfer policy to facilitate movement of students and credits from one Ohio public college or university to another. The policy avoids duplication of course requirements and enhances a student’s mobility throughout Ohio’s higher education system. The policy also establishes the “Transfer Module”, a specific subset of an institution’s general education requirement. Students who successfully complete the Transfer Module at one institution will be considered to have met the Transfer Module requirements of the receiving institution. Other transfer options at the College

reflect the institution’s commitment to flexibility in responding to diverse student needs and goals. These options include broad-based articulation agreements focused on guaranteed admission and junior year status, bachelor completion dual admission and enrollment agreements, and program-specific transfer guides developed through a course-by-course review by each cooperating institution. Cuyahoga Community College has 125 formal articulations and transfer agreements with both public and private four-year higher education institutions.


Organizational Chart

The administrative direction of Cuyahoga Community College has been delegated by the Board of Trustees to the President and Executive Leadership. The Executive Leadership is appointed by the President and is subject to Board approval.

Major Operating Unit Overview

Cuyahoga Community College manages its operations by structuring the organizational units into four major operating units (MOU). This structure allows the College to centralize similar operations to gain synergies, effectively manage operations and promote the One College brand. The following overview provides the scope and contribution of each MOU to the continued success of the College. The College continuously reviews this structure to determine if consolidation or reorganization of individual units might provide additional efficiencies or more successful modes of operation.

Vice President & Dean,

Public Safety & Criminal Justice

President Cuyahoga Community

CollegeSpecial

Advisor to the President

Board of Trustees Cuyahoga Community College

Executive Vice President, Workforce,

Community & Economic Development

General CounselVice President,Legal Services

Vice President,Finance & Business Services

Vice President,CIO

Information Technology

Services

Vice President,Capital,

Construction & Facilities

Vice President,Human

Resources

President,Corporate College ® Business

Development

Vice President,Operations &

Manufacturing

Vice President,Workforce Innovation,

WCED Division & Dean, IT

East Campus President

Metropolitan Campus

President

West Campus President

Westshore Campus

President

Vice President, Institutional Research & Enrollment

Management

Dean, Nursing

Assoc. Vice President, Access & Community

Engagement

Vice President, Learning &

Engagement

EXECUTIVE LEADERSHIP CUYAHOGA COMMUNITY COLLEGE

Quasi Auxiliary Fund Summary

General Fund Summary

District DirectorInternal

Audit

Vice President,Integrated

Communications

Vice President,Government Relations & Community

Outreach

Vice President,Resource

Development

Assoc. Vice President, Academic Professional

Development & Assessment

Assoc. Dean, Health Careers& Sciences, Medical Assisting &

Education

Assoc. Vice President, College-wide Accreditation &

Healthcare Initiatives

Executive Vice President,

Administration &Finance

Executive Vice President, Access,

Learning & Success/Provost


The Office of the President

The Office of the President contains the leadership of the College, the support staff for the President and Board of Trustees, and the internal/external relationship and development areas of the College.

• The Board Office supports the College’s Board of Trustees. The Cuyahoga Community

College District Board of Trustees consists of nine Trustees who, in collaboration with the College President, are charged with fulfilling the goals set forth in the College’s mission statement. The Board Office also organizes all official Board of Trustees and Committee meetings and acts as a liaison between the College, the Board of Trustees and the community.

• The Office of the President is comprised of the College President and support staff. The President provides College-wide leadership and direction to fulfill the goals outlined in the College mission statement.

• Office of Government Relations and Community Outreach provides College-wide leadership and coordination for all local, state and federal legislation in support of the mission of the College. This department also provides coordination of special events in the surrounding community.

• Resource Development supports the mission of Tri-C as the place Where Futures BeginSM through fundraising activities that support scholarships and the development and enhancement of educational programs.

• Integrated Communications handles all media relations, print materials, interactive marketing, and creative services College-wide.

• The Office of the General Counsel represents the College in all legal matters, including development of College policies and procedures and contract negotiations. This office also includes Business Continuity and Compliance, Audit & Advisory Services and Records Management, which ensures compliance with state and Federal laws relating to document retention and public records requests.

The Board Office

President,Cuyahoga Community

College

The Office of the President

IntegratedCommunications

ResourceDevelopment

Government Relations & Community

Outreach

General Fund

The Office Of General Counsel


Administration and Finance (A&F)

A&F provides executive leadership and oversight in the implementation of the College’s strategic operating plan in coordination with the College’s academic mission. A&F works closely with Access, Learning and Success to provide support services to students, faculty and staff.

• Campus Police and Security Services are responsible for on-campus law enforcement

and creating partnerships with local community organizations and safety forces. • Finance and Business Services includes the areas of Accounting & Financial Operations,

Campus Services and Retail Operations, Supplier Managed Services, and Treasury Management.

• Capital, Construction and Facilities includes Capital and Construction, Plant Operations, Asset Management and the College Mailrooms.

• Information Technology Services guides the embedded base of information technology infrastructure at the College through supporting the offices of Project Management, Network Services, Data Operations, Enterprise Resource Planning, Safe and Secure Computing, and Desktop Support.

• Human Resources provide services in the area of employee benefits, compensation, diversity/inclusivity, labor relations, workforce planning, health and wellness, and professional learning and development.

Access, Learning and Success (AL&S)

AL&S advances the College’s mission by providing high quality, relevant academic programming that meets student and community needs. It also provides highly effective student support services and a flexible learning environment that helps the College’s students succeed academically. AL&S is the College division ultimately responsible for all functions related to the delivery of credit-based education and related services across the

Executive Vice President,Administration and Finance

Finance & Business Services

Campus Police & Security Services

Capital, Construction &

Facilities

Human Resources

Information Technology

Services

General Fund


College, including faculty administration. In addition to campus based operations, AL&S is also responsible for College-wide, centralized academic operations.

• Campus Summary serves students at campuses strategically located in the county, Metropolitan Campus, Eastern Campus, Western Campus, Westshore Campus and numerous off-campus sites. Campuses provide excellent learning environments with libraries, cultural centers and athletic fields and student services.

• Learning and Engagement is responsible for the development and review of curriculum and course and programmatic outcomes. It is also responsible for oversight of the program accreditation processes and transfer and articulation agreements.

• Faculty Affairs and Professional Development provides strategic direction for faculty recruitment, development, and retention, as well as creating a College environment that is supportive of faculty work through a variety of professional development and programming activities.

• Online Learning and Academic Technology leads the College in the planning, development, and implementation of technology in support of teaching and learning. This area is responsible for supporting College-wide online learning initiatives including online learning, blended learning, and other learning modalities as well as its application to classroom based learning.

• Institutional Research and Enrollment Management administers services and processes related to student admissions, registration, student recruitment and career transitions, providing a continuous support process for students from initial enrollment to completion. This area also provides data, information and business intelligence to support the College mission through its work in the Academic Quality Improvement Process (AQIP), strategic planning, Student Financial Assistance, Institutional Research and Knowledge Management.

• College Pathways Programs is the College’s K-12 outreach area, developing and implementing partnerships with area high schools and administering grant-funded programming for elementary and high school students. This organizational unit is also responsible for administering federally funded educational opportunity programs.

• Developmental Education and Learning Services serves as the umbrella organization for all academic support systems in the College and acts as a nexus, bringing faculty and staff together to enhance student learning.

Executive Vice President, ProvostAccess, Learning & Success

Institutional Research & Enrollment

Management

Online Learning & Academic

Technology

Television Video

ServicesLearning &

Engagement

General Fund

Faculty Affairs & Professional Development

College Pathways

Developmental Education Learning Services

Campus Summary


• Television and Video Services provides the College with informational videos for academic and administrative departments, as well as production support services for live events. This area also provides equipment specifications, installation, and maintenance of A/V equipment and systems. The department programs five cable channels, including Smart TV, and provides technical operation for Cable College.

Workforce, Community and Economic Development Division (WCED)

WCED includes Workforce Solutions, Corporate College, Encore, and Community and Continuing Education.

• Workforce Solutions provides non-credit and credit training for both individuals and

businesses. It helps individuals enhance their contributions in the workplace through employee training programs, professional development, lifelong learning opportunities, and community service programs. Workforce Solutions programs offer fast track training for individuals needing to enter the workforce quickly. Classes offer flexible schedules with both traditional and online opportunities. Programs include Manufacturing, Information Technology, Health Care, Law Enforcement, Firefighter Training, Emergency Medical Services (EMS) programs, Truck Driving Academy, Joint Apprenticeship Training (construction), the Youth Technology Academy, and other certificate programs.

• Corporate College® is designed to be the model for providing new solutions and opportunities to individuals, businesses, and industries to succeed in today’s knowledge based, high-tech economy. This concept includes a strategic initiative focused on professional development and training programs designed to meet employers’ demands for a talented workforce. Corporate College® also offers non-credit training and skills enhancement courses for individuals.

Executive Vice President, Workforce, Community & Economic Development

(WCED)

Quasi Auxilliary Funds

Corporate College ®

Workforce Solutions

Community &

Continuing Education

Encore


• Community and Continuing Education offers non-credit programs and courses for career development, personal enrichment, and education. Classes provide education and information to lifelong learners of all ages. Community and Continuing Education meets students “where they are” to help them enjoy their community college experience, as well as to meet their personal and professional goals.

• Encore promotes successful aging through the development of lifelong learning opportunities for adults 55 and older in diverse community and institutional settings. Based on the concept of providing senior adult education programs within an academic environment, the program holds to an education standard that recognizes the intellectual interests of older students. To provide learning opportunities, Tri-C offers a unique approach to senior adult education with on- and off-campus experiences. The learning possibilities are endless through Encore Campus and the Neighborhood Scholars programs.

EXECUTIVE OVERVIEW

College leadership and management must continuously monitor the local and national economic environment using internal and external sources. In addition, as a levy funded school, County and local economic factors will influence the FY19 budget. Careful monitoring of economic conditions and detailed planning in response ensures the College can construct a budget tailored to its strategic goals and plans. In addition to other planning projects, the College’s planning documents include the long-range financial plans, the Ten-Year College-Wide Academic and Facilities master plan, the academic plan, and the annual budget.

Economic Environment Analysis

Property taxes, State appropriations, and student tuition and fees comprise three of the College’s principal revenue sources and support its operational needs and abilities to expand programs and pursue new initiatives. The viability of these revenue components is highly dependent on variables external to the College such as unemployment rates, local and State economic conditions, legislative actions, County voter sentiment, and others. The College’s ability to manage fluctuations within these revenue sources, as well as potential cost increases, is vital to its continued success. The College’s management utilizes performance


metrics, which are indicators of financial strength that enable the College to balance fiduciary responsibility and achieve the mission, vision, and values.

Of the 23 community and technical colleges in Ohio, Cuyahoga Community College is one of six that levies local taxes. Local property tax revenues are projected by evaluating housing market trends and tax collectability rates. Cuyahoga County’s assessed property tax values

increased in 2018 by 0.92 percent, mainly due to new residential properties and modest growth in assessed valuation. Cuyahoga County is experiencing a slow rebound, including a decline in foreclosure filings over the past few years and increases in new construction. Since most new commercial construction in Cuyahoga County (especially in the City of Cleveland) is tax abated for 10 to 15 years, the College does not receive additional property tax revenues immediately from most new growth. Delinquency rates are expected to decrease in FY19 to 2.09 percent from 2.59 percent in FY18. Given these factors, property tax revenue is expected to increase by approximately $1.0 million from calendar year 2018 to calendar year 2019; however, due to the timing of payments at the County offices we anticipate a greater portion of that increase being realized in FY18. As a result, FY18 anticipated receipts are $2.9M over the original budget and the FY19 budget is $1.9M less than FY18.

During 2017, the U.S. economy grew at a rate of 2.3 percent, which was higher than the 1.5 percent in 2016. This growth was fueled by increases in personal consumption expenditures, fixed investments and exports. The U.S. Bureau of Labor Statistics estimates that national employment growth will continue to grow over the next decade due primarily to increases in the health care industries driven by an aging population. As of February 2018, the national unemployment rate is down 0.6 percent from the prior year (4.1 percent v. 4.7 percent).

2,500

4,500

6,500

8,500

10,500

12,500

14,500

16,500

18,500

20,500

22,500

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

2010 2011 2012 2013 2014 2015 2016 2017 2018* 2019*

Annu

aliz

ed S

tude

nt F

TE

Reve

nue

Dol

lars

Fiscal Year

Cuyahoga Community College Primary Revenue per Annualized Student FTE by Source

State Revenue per Annualized FTELocal Revenue per Annualized FTEStudent Tuition, Fees and Scholarship Allowance per Annualized FTEAnnualized Student FTE

*Forecast as of March 2018


Additionally, wage growth continues to improve with average weekly earnings up 2.9 percent from the prior year.

In line with trends across the country, Ohio’s labor markets continued to strengthen during 2017 with employment increasing one percent annualized from December 2016 to October

2017. Employment growth is reflected in many economic sectors, but is especially noticeable in education and health services, leisure and hospitality and construction. The unemployment rate in Ohio is improving as well with a 0.3 percentage point reduction in the six months ended January 2018. According to the State of Ohio, many economic indicators including GDP, employment and personal income are expected to grow in 2018.

The FY18-FY19 State Share of Instruction funding formula is substantially the same as FY16-FY17, based on 50 percent course completion, 25 percent success points and 25 percent based on other completion metrics. In addition to the State’s biennium budget including no increase to the total State Share of Instruction, the College expects to receive a lower proportional share in FY19 due to other schools’ success in awarding degrees and certificates. SSI funding contributing to the General Fund operating revenues is anticipated at $64.9 million for FY19, down two percent from $66.2 million in the FY18 original budget. The total College SSI funding for FY19 is projected to decrease to $70.7 million.

0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

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9.0

10.0

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Unem

ploy

men

t Rat

e

Num

ber

of fi

lings

Cuyahoga County Total New Judicial Foreclosure Filing Trend

New Foreclosure Cases Filed

Average Annual Unemployment Rate

Source: Foreclosure - December 2017 Cuyahoga County Common Pleas Court Statistical Report, pg. 23; http://cp.cuyahogacounty.us, retrieved March 13, 2018. Unemployment rate - Ohio Labor Market Information, http:/ohiolmi.com/asp/laus/LAUS, retrieved March 13, 2018.


Enrollment trends at the College tend to mirror unemployment trends: when unemployment is high so is enrollment and vice versa. Job expansion continues in the County and the College’s enrollment has fallen in response. Enrollment peaked in fall semester 2010 at 31,684 credit students, and Cuyahoga County’s unemployment averaged around 9.2 percent in that same year. The continued improvement in the economy and slight growth in employment is one of the major contributing factors to the College’s projected 0.3 percent enrollment decline for the 2018-2019 academic year.

Population trends within Cuyahoga County also play a significant role in enrollment. The population of Cuyahoga County has fallen from 1,356,860 in 2005 to a census estimate of 1,249,352 in 2017, a 7.9 percent decline. Some of this population decline is attributed to people moving out of the urban areas within Cuyahoga County to neighboring suburban counties. The Cleveland-Elyria Metropolitan Statistical Area had an estimated population of 2,055,612 in 2017, down from 2,077,240 during the 2010 census. This represents a one percent decrease, meaning the regional population is holding steady. Reductions in population are another contributing factor to declining enrollment projections at the College.

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7.0

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10.0

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Un

emp

loym

ent R

ate

Fall

Stu

den

t E

nro

llm

ent

Fiscal Year

Cuyahoga Community College Fiscal Year Student Enrollment Trends (Fall to Fall Comparison)

Student HeadcountStudent FTECuyahoga County Annual Average Unemployment Rate

Cuyahoga Community College enrollment records and www.bls.gov, US Department of Labor Statistics, March 2018


Tuition and fee revenues are affected by enrollment as well as by legislative actions at the State. The current State biennium budget allows the College to increase tuition and fees no more than $10 over what was charged in the previous academic year to support quality academic programming and allows for the implementation of a career services fee. As a result of these changes, for FY19 the College in-county tuition will increase to $114.54 per credit hour, and will remain amongst the lowest in Ohio.

While these economic factors pose significant challenges, the College has responded by reviewing educational models and business processes to ensure efficient and effective institutional operations, while continuing to provide high quality, affordable education to students. Using innovative tools such as strategic collaborations, improved data collection and analysis, and metrics, the College is able to more precisely budget for areas that will promote student success. Keeping an eye on economic factors throughout Ohio helps the College prepare for changes in these major revenue sources.

State Initiatives Impacting the Budget

Taskforce on Affordability and Efficiency in Higher Education On February 10, 2015, Governor John Kasich issued an Executive Order, which established the Ohio Task Force on Affordability, and Efficiency in Higher Education (the “Task Force”) to recommend solutions for Ohio’s institutions of higher education based on three key simultaneous needs:

• To be more efficient in both expense management and revenue generation; • While offering an education of equal or higher quality; and, • Decreasing costs to students and their families.

The Task Force met monthly from June 2015 through September 2015 to gather information and data and to solicit input regarding the state of higher education in Ohio. Leaders from several Ohio community colleges and universities – including Cuyahoga Community College - were invited to present to the Task Force on affordability and efficiency measures that have been implemented at their respective institutions. Based on the information gathered during these meetings, the Task Force issued a report on October 1, 2015. The report concluded that more can be done to implement efficiency measures in Ohio’s public colleges and universities to ensure the attainment of higher education remains affordable for students and their families. To that end, the Task Force put forth a series of tangible action steps in the form of twenty-nine recommendations across nine main categories. The Master Recommendations are highlighted below, with additional information available on the Ohio Department of Higher Education website: https://www.ohiohighered.org/affordability-efficiency. Master Recommendations 1) Students Must Benefit: Savings and/or new dollars generated from the Task Force recommendations must be employed to reduce the cost of education for students. Noted uses for additional dollar deployment include:


• Reductions to the Total Cost of Attendance • Student Financial Aid • Student Success Services • Investment in Tools Related to Affordability and Efficiency • Improvements to High Demand/High Value Student Programs 2) Five Year Goals: Each institution must set a goal for efficiency savings and new resources generated through FY21 along with a framework for reinvesting those dollars into student affordability. Student success, equity in outcomes and innovative, student-centered programming have long been priorities at Tri-C, and the College is continuously seeking more efficient and streamlined business processes to ensure that we can continue to provide the resources required to support a quality education at a low cost for the residents of our communities. The College identified and implemented a number of efficiency saving and resource generation measures that will provide the College an estimated $26M between FY17 and FY21, which can be reinvested in initiatives to reduce the cost of education to students. During FY17 alone, these initiatives provided over $5.5M available for reinvestment.

Efficiency Savings Initiative FY17 Savings Reinvestment Initiative Annual AmountRenegotiated Contracts 981,000$ U-Pass Program 1,000,000$ Competitive Bid Savings 745,000 Student Success Pool 1,000,000 Departmental Reorganizations 827,020 Additional Scholarships 862,000 Bad Debt Expense Reduction 556,275 Mandel Scholars Scholarships 610,000 Credit Card Convenience Fee 541,254 One Door/One Record 382,000 Refunded Existing Debt 477,877 First Year Experience 197,960 Longevity Changes 254,000 Summer Internship Program 361,865 Total Efficiency Savings 4,382,426$ Mandel Center Community Projects 294,000

15+ Perks Program 200,000 Resource Generation Initiative FY17 Income 30 Credit Hour Standard 134,000

Textbook Efficiency 653,132$ Second Semester Cohort 84,400 Baldwin-Wallace University Partnership 472,625 Expanded Student Production Office 270,000 Purchasing Card Vendor Rebate 21,698 Predictive Analytics for Advising 150,000 Total Resources Generated 1,147,455$ Increased Tutor Hours 95,000

Total Reinvestment 5,641,225$ Total Available for Reinvestment 5,529,881$


Ohio Higher Education Goals The Ohio Department of Higher Education coordinates all higher education in Ohio, allocates funds to institutions of higher education, initiates and oversees the implementation of workforce development and adult education programs, assures the seamless credit transfer process between public institutions, increases the economic competitiveness of the State, and works to increase enrollment in Ohio institutions. Following is the list of some priorities and recommendations that are being pursued by the Ohio Department of Higher Education to increase completion rates of Ohio's college students and to continue to work to close the unemployment gap by filling Ohio's jobs with educated and experienced Ohioans:

• Increase Ohio's educated workforce to meet the current and future staffing needs of Ohio businesses.

• Increase degree and certificate attainment by focusing on multiple pathways, competency-based credits and enhanced career advising.

• Provide Ohioans with continued access to higher education opportunities through limits on undergraduate tuition and fee increases that are achieved through operational efficiencies and enhanced support through the State Share of Instruction.

• Continue the implementation of Ohio's performance-based funding formula to incentivize successful completion of degrees and certificates at Ohio's public colleges and universities.

• Promote operational efficiencies and innovation at all colleges and universities through shared service initiatives and productivity improvements.

• Continue providing access to a college education for our neediest students through financial aid that is awarded via the Ohio College Opportunity Grant.

• Maximize student opportunities for prior learning and credit transfer through continued support of the Ohio Articulation and Transfer Network.

FY19 Budget Strategy and Long-Range Planning

Internal and external resources, events, and people shape the College’s budget strategy. For example, the College conducts an economic environmental analysis as part of its long range planning process. Internal documents such as the College Strategic Plan, the six-year Capital Plan and the Strategic Enrollment Plan also affect the development of the next fiscal year’s budget. Additionally, careful analysis and updating must occur throughout the year to ensure the College remains on budget. The following section summarizes the fundamentals and assumptions utilized in developing the FY19 budget.

In order to ensure that institutional goals can be achieved, resources must be allocated in a manner that aligns with the College’s Strategic Plan. For FY19-FY22, the College’s initiatives and approaches are aligned around five Strategic Focus Areas, each with accompanying goals and metrics being developed to sharpen the focus and make the path to success clear. While the exact metrics to evaluate the effectiveness of the Strategic Plan are still being developed,


the funding has been reprioritized to ensure adequate resources are made available to achieve each of the goals within the five Strategic Focus Areas.

Strategic Focus Areas FY19 – FY22

Strategic Focus Area #1 - Student Experience

Strategic Focus Area #2 – Brand/Image

Strategic Focus Area #3 – Community

Strategic Focus Area #4 – Workforce

Student ExperienceGoals

- Close the equity gap by utilizing technology to improve enrollment processes- Improve accessibility, enhance safety and support state-of-the-art learning spaces by providing updated facilities, technology and equipment- Provide expanded online and in-class offerings by improving the College-wide Schedule.

Brand/ImageGoals

- Enhance administrative processes and expand development opportunities to promote a culture of inclusivity- Increase use of advertising, social media, media relations and other changes to enhance internal and external recognition of Tri-C.

WorkforceGoals

- Increase opportunities for students to earn degrees and industry credentials that align with the needs of the business community- Design innovative career pathways to enhance Tri-C's Centers of Excellence ability to meet the needs of the workforce - Increase awareness of available training and career opportunities to promote all workforce programs.

CommunityGoals

- Grow fundraising to support student success and College priorities - Integrate the College's diverse professional relationships into its day-to-day operations- Increase efforts to ensure the social and economic well-being of residents of Northeast Ohio by strengthening community engagement.


Strategic Focus Area #5 – Affordability

Long-Range Plan Student and Staffing Assumptions

Cuyahoga Community College attracts students from the immediate geographical area with a variety of educational and social backgrounds. After experiencing several years of record enrollment during the Great Recession, enrollment has been in steady decline since FY11. As the economy and Northeast Ohio continue to recover, projections indicate enrollment will continue to decline slightly for the 2018-2019 school year. Our projection models use the population between the ages of 18 and 34 in Cuyahoga County and the local unemployment rate as major prediction factors. Assumptions for future projections include a decline, level off and eventual increase in annualized FTE based on continued decreases in the population in Cuyahoga County between 18 and 34 years old and unemployment rates stabilizing then increasing slightly. Changes in unemployment affect enrollment more than the total population.

Discouraged workers also play a factor in the unemployment rate. A discouraged worker is a person of legal employment age who is not actively seeking employment or who does not find employment after long-term unemployment. This is usually because an individual has given up looking or has had no success in finding a job. The Cuyahoga County unemployment rate saw a slight increase in 2017, with discouraged workers re-entering the ranks of job seekers. Past enrollment, trends and future forecasts are provided below.

The College continually assesses and adjusts staffing levels to maintain high quality service for its students and the community. For FY19, Tri-C will keep similar staffing levels to FY18.

However, the College will focus on demand-driven class scheduling and continue its strategic hiring process as methods of controlling staffing costs.

AffordabilityGoals

- Provide students with expanded resources that reduce debt and lower the cost of attendance- Maximize institutional efficiencies and reduce operational expenses for reinvestment into programs that support student success and completion- Ensure continued fiscal integrity and long-term financial stability through the development of a College-wide budget.


Long-Range Plan and Major Budget Assumptions

The “Long Range Plan” (LRP) provides predictions related to spending for the fiscal year and a detailed picture of our end-of-year fund balance. Serving as a comprehensive analytical tool that facilitates the allocation of available financial resources, the LRP comprises three years of budget versus actual history, adjusted budget information, year-to-date spending, prior financial projections, and current revenue and spending projections. Additional LRP schedules expand expense categories (e.g., salaries and benefits) to capture additional detail and can be disaggregated to provide a more thorough understanding of the relationships among cost categories (e.g., an increase in the number of full-time faculty generally results in a decrease in total costs for part-time faculty). In order to ensure resources are allocated and redirected as necessary, the LRP is updated monthly.

The LRP serves as the foundation for short-term financial forecasting. The LRP forecasts major revenue and expense items with prior year comparisons for the current fiscal year. Our LRP’s resource allocation process ensures the student success initiatives that make up the core of our Strategic Plan are not adversely affected by elective resource allocations to other areas. Once all major revenue and expenses are forecasted, any material variances from budget or prior forecasts are researched and explained. An executive summary, which is included with the monthly LRP presentation, highlights major changes for further senior leadership discussion.

2013 2014 2015 2016 2017Annualized Full-Time Equivalent Students

20,271 18,783 17,859 16,892 15,514

% change -5.3% -7.3% -4.9% -5.4% -8.2%

Cuyahoga County Annualized Unemployment Rate

7.0% 6.3% 5.2% 5.4% 5.9%

Population in Cuyahoga County between 18 and 34

320,211 318,157 316,117 314,090 312,075

% change -7.9% -0.6% -0.6% -1.3% -1.3%

2018 2019 2020 2021 2022Annualized Full-Time Equivalent Students

14,714 14,670 14,626 15,035 15,607

% change -5.2% -0.3% -0.3% 2.8% 3.8%

Cuyahoga County Annualized Unemployment Rate

5.0% 5.0% 5.0% 5.3% 5.7%

Population in Cuyahoga County between 18 and 34

310,074 308,086 306,110 303,812 301,531

% change -0.6% -0.6% -0.6% -1.4% -1.5%

Enrollment TrendsFiscal Year

Enrollment ProjectionsFiscal Year


The Levy Long-Range Plan serves as the foundation for longer-term forecasting (5 to 20 years) of revenue and developing various scenarios for anticipated expenses. The Levy Long-Range Plan uses our current budget (or forecast) as a foundation for projecting future revenues and expenses, based on various assumptions. Assumptions are reviewed against current financial trends and adjusted as needed. For example, although we may assume that tuition rates will increase by two percent if the state freezes tuition, our assumption will be adjusted to a zero percent increase.

Property taxes, provided through a County levy, make up the largest portion of our operating revenue. The Levy Long-Range Plan enables us to determine if it will be necessary to request increases in levy millage rates to be put on the ballot for voter consideration. This is critically important because it takes a considerable amount of time to get an issue placed on the county ballot. We have two 10-year operating levies that must be approved by Cuyahoga County residents. Formatted in a highly detailed spreadsheet, the Levy Long-Range Plan links expense projections and revenue estimates. Long- and short-term estimates are made based on anticipated revenue from the tax levies, student tuition, and Tri-C’s portion of the State Share of Instruction (SSI), while expenses are projected based on bargaining contracts, non-wage contract provisions, and trend analyses. The Board of Trustees approves a 5-year version of the Levy Long-Range Plan along with the budget in May of each fiscal year.

For FY19, the budget contains the following major assumptions:

• Tuition increase of $7.50/credit hour and a new $2.50/credit hour career services fee • A two percent decrease in state funding; • A decrease in property tax revenue due the timing of receipts for calendar year 2017

taxes at the County; • Enrollment declining by 0.3 percent; • The same level of non-salary expenditures as FY18 for FY19, excluding contractual

increases; and • Increasing staffing expenditures due to collective bargaining contractual increases, as

well as general and performance increases of one percent for all non-bargaining unit employees.


Line 1: Beginning Fund Balance – Represents the fund balances from previous fiscal years that can be used to fund future fiscal years.

Line 2: Student Fees-Base – The State biennium budget allows for a $7.50/credit hour tuition increase and a new career services fee. Tuition rates are assumed to increase accordingly in FY19 with no additional increase until FY25. Enrollment will follow the five-year forecast. Line 3: State Share of Instruction-Base (SSI) – State operating support is based on a complex completion-driven funding formula, which is administered through the Ohio Department of Higher Education (ODHE). SSI assistance is assumed to decrease two percent for FY19 and increase two percent thereafter. Line 4: State Share of Instruction-WCED (SSI) – This is the state operating support that the College calculates as attributable to credit WCED enrollment. SSI for WCED is assumed to grow at a two percent rate for the five-year period. Line 5: Property Taxes - Levy – Support from the citizens of Cuyahoga County helps to finance student education and thus keeps tuition affordable. Property taxes are assumed to grow at a rate of 0.5 percent for the five-year period, due to new construction within the County.

FY2018 FY2018 FY2019Line Item Description Approved Plan Forecast Budget FY2020 FY2021 FY2022 FY2023

1 Beginning Fund Balance 7,093,483 7,093,483 7,209,422 4,021,739 2,928,395 2,231,298 2,792,504REVENUES:

2 Student Fees - Base 52,383,489 52,860,249 56,593,856 58,435,353 61,055,766 63,688,445 64,380,4853 State Share of Instruction - Base 66,239,808 66,880,393 64,883,048 66,430,685 68,009,274 69,619,435 71,011,8244 State Share of Instruction - WCED 5,213,607 5,221,457 5,849,779 5,966,775 6,086,110 6,207,832 6,331,9895 Property Taxes - Levy 107,718,699 110,605,902 105,748,675 109,569,997 110,117,847 110,668,436 111,775,1206 Interest and Other Sources 1,725,115 1,648,184 1,534,796 1,534,796 1,534,796 1,534,796 1,534,7967 Total Operating Revenues 233,280,718 237,216,185 234,610,154 241,937,606 246,803,793 251,718,943 255,034,215

8 Restricted Grants & Contracts 68,581,168 68,581,168 61,614,263 61,595,779 63,320,461 65,726,638 65,772,6479 WCED (all other) 11,721,236 9,611,597 10,964,322 11,293,252 11,632,049 11,981,011 12,340,441

10 Fee for Services Operations 15,420,387 14,609,423 15,061,409 15,061,409 15,061,409 15,061,409 15,061,409

11 Total Revenues 329,003,509 330,018,373 322,250,148 329,888,047 336,817,712 344,488,002 348,208,712

12 EXPENDITURES & TRANSFERS:13 Operating Expenditures 205,180,059 204,783,587 209,039,333 215,201,162 219,426,633 223,429,444 227,537,971

14 Restricted Grants & Contracts 68,581,168 68,581,168 61,614,263 61,595,779 63,320,461 65,726,638 65,772,647 15 WCED 21,488,911 20,349,440 20,959,278 21,405,203 21,863,336 22,334,020 22,817,60716 Fee for Services Operations 14,341,992 13,650,252 14,253,371 14,079,374 14,079,375 14,079,375 14,079,37517 Capital, Technology & Equipment: 0 0 0 0 0 0 018 Capital Operations 1,397,449 1,398,449 1,472,269 1,494,353 1,524,240 1,554,725 1,585,81919 Capital, Infrastructure Maint. & Equip. 5,500,000 5,541,350 3,500,000 3,000,000 3,000,000 3,000,000 3,000,00020 Technology Plan 350,000 350,000 350,000 250,000 250,000 250,000 250,00021 Base Rent for Brunswick Univ. Center 920,577 920,577 916,685 917,795 919,483 919,725 917,54322 Debt Service 13,282,034 13,282,034 11,916,216 11,909,803 11,914,353 11,325,874 11,327,74923 Expendable Alloc. & Other Transfers 1,170,147 1,045,577 1,416,417 1,127,922 1,216,927 1,306,994 1,398,15324 Total Expenditures 332,212,337 329,902,434 325,437,832 330,981,391 337,514,808 343,926,795 348,686,865

25 Ending Fund Balance 3,884,655 7,209,422 4,021,739 2,928,395 2,231,298 2,792,504 2,314,352

Financial Plan Summary Attachment B


Line 6: Interest and Other Sources – The College’s investment policy has been modified to coincide with changes allowed by the Ohio Revised Code, which allow Community Colleges to invest in equities. Line 8: Restricted Grants and Contracts – Contracts and grant funds must be expended as specified by the grantor or donor and are used to supplement the basic educational budget of the College. Financial aid makes up the largest portion of this line and is assumed to fluctuate based on the five-year enrollment forecast.

Line 9: WCED (all other) – This line includes Corporate College, Workforce Solutions operations, and Community Continuing Education. Revenues include fees from non-credit and credit instruction, corporate training, and facility rental. WCED revenues are forecasted to increase modestly by three percent each fiscal year.

Line 10: Fee for Services Operations – These fees are comprised of operations that are intended to be primarily self-supporting and provide auxiliary service or programmatic benefit to students (i.e., book centers, parking, food services, performing arts, Tech Prep and the nursing partnership with the Cleveland Clinic.) These revenues are assumed to remain flat for five years. Line 13: Operating Expenditures – Represents the core operations of the College. Categories include: Instruction, Academic, and Student Services (i.e., Faculty, Libraries, Admission/Financial Aid, Academic Computing); Institutional Support (i.e., Administrative Computing, Personnel Management; Executive Management, Financial Operations); Plant Operations (i.e., Utilities, Public Safety, Building Grounds Maintenance). Expenses are forecasted to increase approximately 2.25 percent each of the next five years, based on labor and other contracts. Line 14: Restricted Grants and Contracts – As described in Line 8, contracts and grant funds must be expended as specified by the grantor or donor. Line 15: WCED – This initiative includes the Corporate College, Workforce Solutions-UTC operations, and Community Continuing Education. Expenditures include the direct costs (i.e. faculty) associated with credit and non-credit instruction, marketing and administrative costs. Expenses are assumed to grow at approximately a two percent rate for the next five years. Line 16: Fee for Services Operations – As noted in Line 10, the expenditures associated with these operations includes cost of management fees, wages, operating expenses and financial service charges. These expenses are assumed to remain flat for five years. Line 18: Capital Operations – The Capital Administration oversees and manages College projects that maintain infrastructure; build, modify or expand facilities to accommodate new or existing program growth; provide technology to students; etc. Capital operations are assumed to grow at a two percent rate for the next five years.


Line 19: Capital, Infrastructure Maintenance & Equipment – This represents the College’s investment in small capital projects, infrastructure maintenance and instructional and non-instructional equipment including lab and classroom equipment, computers, furniture, vehicles, etc. Spending is assumed to decline as the College will be near the end of the levy cycle in FY20, and funds will become less available for capital. Line 20: Technology Plan – This represents the College’s investment in new or enhanced technology. The College plans to reduce this investment to $250,000 each fiscal year. Line 21: Base Rent for Brunswick University Center – This represents the base rent payment for the Brunswick University Center in Brunswick, Ohio. Line 22: Debt Service – This represents the College’s debt service (principal and interest) including capital lease obligations and long term debt. Line 23: Expendable Allocated & Other Transfers – This represents transfers to/from funds allocated for specific purposes (i.e., Faculty Travel, Student Success and Expendable Allocated funds). Line 25: Ending Fund Balance – Represents the beginning fund balance plus total revenue forecast minus the total forecasted expenditures.

Administrative Responsibilities

The Executive Vice Presidents (EVPs) are each responsible for incorporating the College’s mission, vision and values in the management of their division. The divisions align operating units with similar functions as discussed in the Major Operating Unit Overview (page 19). Ultimately, the EVPs are accountable for their respective divisions and therefore must develop and execute business plans that demonstrate stewardship of resources, mission fulfillment, and compliance with regulatory agencies.

FY19 Organizational Unit Goals and Measures

The Major Operating Units (MOUs) align their goals, strategies, and initiatives with the College’s Strategic Plan through the Strategic Enrollment Plan, AL&S Tactical Plan, the Administration and Finance Tactical Plan, and the Workforce, Community and Economic Development Division’s Tactical Plan. Each fiscal year the annual budget is linked with all three plans and the College goals are evaluated. During the planning process, any additional impacts to operating expenditures, goal adjustments, changes in the economic conditions, and sources of revenue are evaluated. Once the College goals have been reevaluated, each of the MOU’s goals is re-linked to the College goals during the budget development process. By maintaining the link between the goals, the College can ensure that it is meeting the mission, vision, and values outlined in the Strategic Plan.


Access, Learning and Success (AL&S) MOU

AL&S continues to align its work in moving the dial on student success with the College-wide strategic plan. Each area of AL&S plays an important role in the five strategic focus areas of the strategic plan: student experience; brand/image; community; workforce; and affordability. To ensure Tri-C continues to increase the academic success and completion rates of its students, AL&S will create a tactical plan for the academic years

2018-2019, which will focus on Tri-C’s strategic focus areas of student experience, workforce development, brand and image, affordability and community. AL&S initiatives for 2018-2019 will include: • Expanding efforts to eliminate barriers to education for students • Increase the use of the case management approach to enrollment management,

especially for students of color, Pell grant eligible students, and students over 25 years of age

• Partnering with WCED to maximize opportunities for students to move from non-credit to credit programs

• Continue to implement academic pathways and support services to reduce time to degree.

Administration and Finance (A&F) MOU

A&F is finalizing a FY19 – FY22 Tactical Plan, focusing on aligning the unit’s internal strategies, action steps and measures of success with the College’s Strategic Focus Areas and the opportunities identified through the Academic Quality Improvement Process (AQIP), as well as the College’s 2020 Vision. The Administration and Finance’s Tactical Plan is developed to compliment the College-wide Strategic Focus Areas and continue to move A&F


forward through the continuous improvement process, implementing lasting changes that will fulfill the unit’s mission, vision, and values as well as support the College in achieving its mission and improving the overall quality of life for the community.

• Finance and Business Services’ goal is to contribute directly toward student success and completion by providing high quality services such as financial aid, textbook assistance, procurement, campus dining, and retail sales while identifying new revenue streams and developing cost containment strategies.

The department has developed several strategies to support student success through conscientious fiscal management:

o Maximize and preserve College resources by improving current budgeting and forecasting capabilities;

o Expand affordable textbook and course material options that are available to students;

o Expand the College’s financial literacy education initiatives and implement new initiatives to support inclusive excellence, affordability and student completion;

o Integrate the College’s diverse professional relationships into its day-to-day business operations through the Five-Year Inclusive Excellence Plan;

o Identify and reinvest efficiency savings into student-focused programs and initiatives; and

o Align College-wide projects and initiatives to the new SSI funding model.

Finance and Business Services utilizes the following ratios to gauge performance of their goals:

• Campus Police and Security Services are currently maintaining full accreditation by the Commission on Accreditation of Law Enforcement Agencies (CALEA). The department supports the safety and well-being of all that attend and work at the College by working with College-wide committees and stakeholders to promote crime prevention through trainings, informational resources and by working in partnership with local authorities. Additional goals include:

MeasureFY17

Actual FY18 YTD

FY19 Target

Bad Debt as a Percentage of Tuition & Fees 0% <1% <1%Percentage of Students Completing a FAFSA 53.57% 58.05% 66.00%Student Textbook Savings (%) 13.80% 14.80% 16.90%Customer Satisfaction - Barnes & Noble 100% 100% >90%Senate Bill 6 Composite Ratio * 3.60 3.40 3.50 Student Cohort Default Rate ** 20.70% 20.60% 17.00%

**Draft rate; final Cohort Default Rate expected to be released in September 2018

Finance and Business Services Performance Metrics

*Senate Bill 6 Composite Ratio is calculated prior to the effects of GASB 68


o Increasing A.L.I.C.E. (Alert, Lockdown, Inform, Counter & Evacuate) training modules by five percent to external partners and by ten percent College-wide;

o Supporting and facilitating programming requirements for the newly dedicated KeyBank Public Safety Training Center; and

o Working with the College's Risk Management Teams to identify and mitigate risks to the College.

• Information Technology Services (ITS) supports the success of the College by providing new and innovative information technology solutions to empower faculty and staff and to assist students in their journey toward completion. ITS incorporates the principles of continuous improvement and student success into its day-to-day operations through: o Implementation of hands-on tools that foster success and completion; o Conversion of manual or paper-based processes with electronic methods to improve

service and yield operational efficiency gains; o Creation of virtual student labs, which allow students to access course work from any

location using any type of device; and o Implementation of the College's upgraded enterprise resource planning (ERP)

system, which offers easier integration, greater business process agility and a multi-modal user experience.

• Human Resources’ goal is to deliver superior communication and service to our

employees and students focusing on dialogue that delivers information across the College footprint via consistency, empathy, and respect. In order to do so, the department strives to: o Foster employee success by encouraging a culture of excellence through learning and

creativity while enhancing consistency through the creation of best-in-class programs and tools;

o Embed diversity and inclusion in all people, processes and programs; and o Protect the College through risk avoidance and compliance with all laws, regulations,

and collective bargaining agreements. • Capital, Construction, and Facilities is committed to building, improving, and

maintaining state-of-the-art facilities and learning environments for students, faculty, and staff. In FY19, the department will continue to implement the second phase of the College-wide Master Plan, transforming the Campus experience for students through building, renovations, and infrastructure maintenance projects. The department has also

MeasureFY17

ActualFY18 YTD

FY19 Target

Help Desk: First Call Resolution 85.00% 85.00% 85.00%Help Desk Composite Customer Satisfaction (out of 5) 4.4 4.5 4.5Banner ERP Availability 99.99% 99.99% 99.99%My Tri-C Space Availability 99.99% 100% 99.99%Service Level Agreements Included in ITS Contracts All Contracts All Contracts All Contracts

ITS Performance Metrics


reaffirmed its commitment to achieving environmental, social, and economic milestones through the strategies outlined in the College-wide Sustainability Plan, which have already resulted in advancements in energy savings, recycling, LEED building certification and the use of alternative energy.

The Tactical Plan for the Administration and Finance Division is designed to build upon the foundation of extraordinary accomplishments that were achieved in previous years while renewing, refining, and refocusing the division’s dedication, efforts and priorities in the years to come. Each of these priorities are linked to the specific Strategic Plan Focus Area and AQIP Category that is addressed thus ensuring alignment the College-wide Strategic Focus Areas and support of the College’s accreditation with the Higher Learning Commission by conforming to the Commission’s AQIP categories.

Workforce, Community and Economic Development Division (WCED) MOU

WCED is a major partner in the workforce and economic development of the region, providing customized training to individuals and businesses. It provides workforce solutions focusing on industry sectors that represent growth and high-demand jobs designed to reduce the skills gap in Northeast Ohio. Tri-C and WCED, featuring its Manufacturing Center of Excellence, were recognized by the Community College Futures Assembly with the 2017 Bellwether Award for Workforce Development Programs.

The Information Technology (IT) Center of Excellence is a national leader in educating IT professionals, building on the existing legacy of esteemed IT faculty and nationally recognized IT workforce training programs that provide students with cutting-edge, hands-on training opportunities that allow them to attain national industry certifications. The IT Center of Excellence will unite and leverage the strengths of existing academic offerings and workforce development training to optimize career and educational opportunities for Tri-C students. By fostering unemployed and underemployed individuals into skilled professionals, the Center will provide qualified workers to close the skills gap and fill the high demand for new talent in the IT arena.

The Manufacturing Technology Center of Excellence serves as the nucleus for Tri-C’s approach to technical innovation, student academic achievement, talent preparation, and

MeasureFY17

ActualFY18 YTD

FY19 Target

Waste Diverted from Landfill 41% 40% 42%Greenhouse Gas Inventory (Metric Tons) 56,119 N/A 55,000Cleanliness - Customer Satisfaction 95.0% 93.3% >85%

Capital, Construction and Facilities Performance Metrics

Revenue Target FY17 Actual

FY18 YTD as of

Feb 28, 2018

FY19 Target

Contract Training $1.76 $1.33 $2.05Open Enrollment 5.43 3.86 6.15State Subsidy 5.02 4.50 5.85Facility Rental 2.79 1.52 2.60Total Revenue $15.00 $11.21 $16.65

FY19 Workforce, Community & Economic Development Select Revenue Targets In Millions


industry solutions. The Center drives new and better aligned curriculum advances, promoting student learning while also responding directly to industry needs. Students

receive credentials with labor market value, elevating available employment opportunities. The Center features various fast-track training options designed to shorten the time to completion and better prepare students for their chosen fields,

showcasing programs designed around systems integration. By focusing on training across disciplines and aligning the curriculum with industry needs, Tri-C ensures its students are well prepared for success throughout their academic journey and as they transition from college to their careers.

The Public Safety Center of Excellence provides basic training in six curriculum clusters: Criminal Justice, Captioning and Court Reporting, Emergency Medical Technology, Environmental Health and Safety Technology, Fire Safety, and Paralegal Studies. Advanced and contract training are available for local emergency response services in our communities.

The KeyBank Public Safety Training Center on the Western Campus features specialized simulation areas that provide opportunities for realistic, hands-on skills training to prepare students for the real world and to promote success. Tri-C’s academies train more emergency response professionals than any other academy in Ohio.

Corporate College provides customized training solutions and consulting services focusing on organizational effectiveness, quality and continuous improvement, information technology, and healthcare solutions. It also provides Northeast Ohio with state-of-the-art meeting and conference space. Trainingindustry.com has selected Cuyahoga Community College as a Top Training Company in the Workforce Development area for the fifth consecutive year.

Community Education offers non-credit programs and courses for career development and personal enrichment providing education and information to lifelong learners of all ages. Community Education meets students “where they are” to help them enjoy their community college experience and meet their personal and professional goals.

Encore promotes successful aging through the development of lifelong learning opportunities for adults 55 years and older in diverse community and institutional settings. Based on the concept of providing adults 55 years and older adult education programs within an academic environment, the program holds to an education standard that recognizes the intellectual interests of students 55 years and older. To provide learning opportunities, Tri-C offers a unique approach to the education of adults 55 years and older with on- and off-campus experiences. The learning possibilities are endless through Encore Campus Fridays and the Neighborhood Scholars programs.


Program FY17 Actual FY18 YTD

as of Feb 28, 2018

FY19 Target

Building Construction Certificate NC 42 Building Construction Certificate Credit 63 75 178 JATC 13,835 10,563 13,366 Machine Trades (MAT) 305 272 312 Precision Machining Technology (PMT) 323 366 214 Ford Credit 159 124 60 Ford NC 181 198 467 Digital Design NC 140 72 206 Digital Design Credit 3 59 56 Industrial Maintenance Tech (IMT) Credit 642 700 678 Industrial Maintenance Tech (IMT) NC 36 44 36 3D Additive Manufacturing Credit 256 155 176 3D Additive Manufacturing Non-Credit 23 32 62 First Energy 360 428 524 Welding NC 23 0 11 Welding Credit 72 133 133 Integrated Systems Credit 40 Integrated Systems NC 16 Youth Technology Academy NC 133 108 133 Youth Tech Academy/Adv Tech Academy 1,996 1,497 1,622 Transportation Center 262 74 154 Logistics 46 232 Cisco Technical Training Institute 108 98 142 Information Technology 493 213 115 WCED Testing 365 350 600 Job Link 276 235 Quality 105 55 150 Business & Performance 32 20 38 Org Effectiveness 435 149 410 Meeting & Event Planning 15 12 25 WCED Healthcare 218 142 310 Fire Training Academy 776 785 833 Fire Non-Credit 1,548 956 1,548 EHST N/C 4 Fire Contracted 90 Drone Training Program NC 20 10 20 Drone Training Program Credit 42 Cleveland Police Academy 240 Police and Security Academies 1,296 940 1,193 Police Contracted 640 901 1,080 Police Non-Credit 1,520 1,560 1,524

Total Students 26,791 21,376 26,946 Encore - Senior Adult Education 7,720 5,381 8,232 Community, Adult and Education Programs

555 532 581

Total Students 8,275 5,913 8,813

FY19 Workforce, Community & Economic Development Select TargetsNumber of Students per Program


Office of the President MOU

The Office of the President’s primary goal is to exemplify the mission, vision, and values of the College. Additional goals are to align the College’s annual goals, support the Board of Trustees, and provide College-wide leadership and coordination for all local, state, and Federal legislation.

• Resource Development’s goal is to solicit funds and support from external organizations for the benefit of the College’s educational mission and purpose. The underlying foundation for all of the goals is the benefit to the students and to preserve the College for future generations.

• The Office of Government Relations and Community Outreach provides College-wide leadership and coordination for all local, state, and Federal legislation in support of the mission of Cuyahoga Community College. The office also provides coordination of community relations and major special event planning for the College. As a main goal of the College’s Broadening Our Reach initiatives, the office has expanded the Speakers Bureau, which engages College employees with the community. The office also tracks key community partnerships with organizations such as local Chambers of Commerce. They conduct events that thank members of the community and the College for their contributions to student success through work with Advisory Committees and The College Ambassadors.

• The Integrated Communications Department (ICD) continues to pursue best-practice and innovative communications strategies to enhance the Tri-C brand and promote student access and success across the College’s myriad programs.

The department has expanded the College’s use of video in both advertising and digital content. New workforce-focused television spots highlight the spectrum of career-focused offerings, and web-based videos introduce prospective and current students to key topics that promote their engagement and completion.

These videos combine with other enhancements to the College’s social media strategy to continue to grow reach and engagement. This is combined with targeted digital advertising campaigns, many of which employ “intent acceleration” to develop new audiences and nudge prospective students toward more information and taking steps to register.

As ICD continues to adapt to the changing face of journalism in Northeast Ohio and nationally, it has become increasingly important to develop an internal “news bureau” to push out content not only to reporters but also directly to the broader community through social media and other channels. A redesigned Newsroom page permits greater integration of content for diverse audiences as well as improved search and categorizing functions through the use of article tags.

Many of these changes and others have been facilitated through the creation of functional teams alongside the department’s formal organizational structure. These peer-led teams


promote communication and collaboration across the department and provide opportunities for leadership development within a relatively flat structure.

For FY19, ICD will continue to focus on its key priorities; these will be revisited in the coming year to align with the College's new Strategic Plan. o Reinforce and refine the Cuyahoga Community College brand; o Drive new enrollment in credit and non-credit programs; o Promote retention, progress and completion as part of the College's integrated

student success efforts; o Pursue a proactive and transparent approach to media relations; o Facilitate effective and open internal communications; and o Maintain cost-effective departmental operations.

• The Office of Legal Services (OLS) is the reporting unit for Legal Services, Risk Management, Compliance, Internal Audit and Records Management. As such, in addition to providing sound legal counsel to the College, its trustees, and its employees on work-related matters, OLS ensures the College has a sound risk management policy, effective compliance systems, consistent internal audit procedures and testing and a functional record management and retention system.

OLS does not provide individual counsel to employees or students on personal matters, but does endeavor to provide resources to students to remove academic barriers through free student legal clinics. OLS has developed a collaborative approach with the Risk Management, Compliance and Audit Departments known as “RCA.” Using RCA, the College receives the benefit of a team approach to assess risks, determine compliance and then audit or test the effectiveness of systems and policies, including program accreditation. The Records Management department is improving efficiencies for records management and establishing best practices for archive storage, record retention, and the historical archive.

Overall, the Office of Legal Services is responsible for:

o Drafting, reviewing, and negotiating contracts and contract renewals; o Reviewing, revising, drafting, and enforcing College-wide policies and procedures; o Managing and/or representing the interests of the College in litigation and

administrative proceedings; o Responding to public records requests, subpoenas, and non-standard requests for

student records; o Reviewing and assessing internal and external risks to the College; o Ensuring compliance with Federal, state and local regulations; o Auditing internal systems, procedures and protocols; o Overseeing the College's Records Retention Policies and Procedures, as well as the

College's Records Retention Schedules; o Providing advice, guidance, and oversight on: construction and facilities matters;

personnel and labor relations issues; academic and student issues; audits,


investigations, and other forms of compliance review; copyright, trademark, and patent issues; ethics questions; and enterprise risk management and insurance;

o Educating, training and providing related resources to the College community on relevant legal and ethical issues and topics; and

o Providing free legal clinics for Tri-C students who may need assistance with: The criminal record expungement process; Acquiring a Certificate of Qualification for Employment; Acquiring a Certificate of Achievement and Employability; and Basic legal advice - the Office of Legal Services will provide advice on simple legal

matters or direct students to organizations, which may be able to help.

Service Level Changes

The changes in service levels across the College from FY18 to FY19 provided additional benefits to the students, faculty and staff. Some changes are continued expansion of the Centers of Excellence and an emphasis on capital planning. The FY19 Summary of Service Level changes table summarizes the planned College-wide changes in service levels from FY18 to FY19.

2,955 1,799 2,8001.56 hrs. 2.34 hrs. 2.6 hrs.

1,688 1,208 1,70066 43 557 3 7

$764,037 $761,742 $759,500Insurance Premium Paid by The College

Average Cycle Time for Retrieval of RecordsNumber of Items Cataloged and Preserved for College ArchiveAudit Comments Designed to Prevent Fraud and Improve ControlsComprehensive Accreditation/Program Compliance Reviews

Number of Visits on Office of Legal Services Website

Office of Legal Services Performance MetricsFY17

ActualFY18 YTD

FY19 Target

Measure


MOU Service Level ChangePresident •Developing a new strategic plan to set goals and objectives for Foundation's 50th

anniversary in 2023. • Working to increase scholarship and program support for the College's Centers of Excellence and access, equity and success initiatives. • Working to promote naming recognition opportunities for donors and to secure more planned gifts and bequests. • Developing new programs to reach out to and connect with alumni. • Participating in the 2nd annual Cleveland Eats Culinary Festival, a new community event to raise scholarship support while highlighting the impact of Tri-C’s Hospitality Management Center of Excellence and its students and celebrating the region’s great food and chefs.

AL&S • In conjunction with the support from its community partner, KeyBank, the Public Safety Training Institute has begun programs designed to recruit minority and female candidates for first responder jobs, provide scholarship opportunities, and has created a youth-focused Summer Academy. • College-wide, over 7,114 students participated in an internship, co-op, field experience, directed practice, practicum, clinical laboratory experience, service learning opportunity or a capstone project through the College’s network of over 1,100 employer partners. • Expanded the Online Learning and Academic Technology Department to support the continuing development of online course offerings.

A&F • The new constructed Metro Campus Center will be open for services in winter of FY19 • Administration & Finance will be operating under the newly developed FY19-22 strategic plan, which was designed to support the College-wide strategic plan• Information Technology Services, in collaboration with AL&S, Capital, Construction & Facilities, and Media Arts, will be working on the College-wide technology refresh• Introduction of the four-pay plan for students is being led by FBS and will be implemented in Fall of FY19 to support student completion and retention efforts

WCED • Offer clear pathways for students seeking careers, credentials and/or degrees and partner with area universities to establish seamless transfer pathways to 4 year degrees.• Business and industry will be encouraged to have direct “buy-in” into the curriculum and training materials used to educate students for the jobs available in the workforce, and students will have direct access to available job openings.• Redesign programs to align with the national trends• Implement continuous process improvement methodology to the curriculum development process• Utilize labor market information to validate training and education• Strengthen existing partnerships and cultivate new partnerships to expose students to the industries

FY19 Summary of Service Level Changes


BUDGET DEVELOPMENT

The College’s budget development process involves staff across the organization including the Budget Unit Leaders, Campus Presidents’ offices, budget office, administration, Treasurer, College President, and the Board of Trustees. The process is organized and coordinated by the budget office in order to manage all of the logistics. The budget development process is continually evaluated in order to meet regulatory requirements, Board specifications, management requests, software advances and modeling techniques. The following section outlines the College’s budget development process and budgetary controls.

Basis of Accounting

The College’s general ledger is maintained on a cash and accrual basis throughout the year. At month-end, the College follows the “business-type activities” reporting requirements of Government Accounting Standards Board (GASB) Statement No. 35 that provide a comprehensive College-wide look at the College’s financial activities. The statements are prepared on an accrual basis and present the assets and liabilities of the College, both financial and capital, and

short and long-term. They also present the revenues and expenditures of the College during the period, regardless of when cash was received or paid. Collectively, the statements provide information regarding the College’s financial condition as of the period defined, and the results of its operations and cash flows for the period then ended. At year-end, the financial statements are prepared according to Generally Accepted Accounting Principles (GAAP), as presented in the College’s audited year-end financial statements.

Basis of Budgeting

The College budget is prepared according to Ohio law on a modified cash basis. The modified cash basis approach provides meaningful results when comparing actual results to budget and demonstrates compliance with the State’s statutes. The major variances between a modified cash basis and accrual basis are the timing to record revenue, expenditures, and encumbrances. The modified cash basis is the method commonly used by government agencies that combines accrual-basis accounting with cash-basis accounting. Using a modified cash basis, revenues are recognized in the period they become available and

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measurable, and expenditures are recognized in the period the associated liability is incurred.

Regulatory Environment

The College operates in a highly regulated environment and adheres to all legal statutes in the Ohio Revised Code (ORC), Federal law, local regulations and actions from the College’s Board of Trustees who are appointed by the Governor and the Cuyahoga County Executive. Additional standards are promulgated from the following sources:

• External Financial: Attorney General; Department of Administrative Services; Donor/Grant Agreements; Financial Accounting Standards Board; GAAP; GASB; Ohio Office of Budget Management; Ohio Department of Higher Education; and the State of Ohio.

• External Human Resources: Alternative Retirement Plan; Americans with Disabilities Act; Collective Bargaining Agreements; Department of Education; Family Educational Rights and Privacy Act; Health Care and Education Reconciliation Act; Health Insurance Portability and Accountability Act; Office of Federal Contract Compliance Programs; Ohio Public Employee Retirement System (OPERS); Patient Protection and Affordable Care Act; State Teachers Retirement System (STRS); local health, building and municipality regulations and ordinances.

• External Quality and Management: American Association of Community Colleges; Government Finance Officers Association; Higher Learning Commission; League for Innovation in the Community College for guidance and best practices; and the National Association of College and University Business Officers.

• Internal: Board of Trustees approves the annual budget; and the Tech Forum. • External Occupational Environmental Health Safety: Department of Labor (DOL) - DOL

includes Equal Employment Opportunity Commission; Family and Medical Leave Act; Pregnancy Discrimination Act; Age Discrimination in Employment Act; Environmental Protection Agency; Food & Drug Administration; Occupational Safety & Health Administration; Ohio Public Employee Risk Reduction Program; Bureau of Underground Storage Tank Regulations; and National Fire Protection Association.

Each department will take into account all of the regulatory requirements with which the College must remain in compliance. The budget team validates compliance with all regulations and follow recommended practices from quality and management agencies.

Item Cash Basis GAAPRevenues Recorded when received Recorded when susceptible to accrualExpenses Recorded when paid Recorded when the liability is incurredEncumbrances Treated as expenditures N/A

Cash vs. GAAP Basis of Accounting

http://www.businessdictionary.com/definition/expenditure.html

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http://www.businessdictionary.com/definition/liability.html


Budget Model

The Planning, Budget, and Strategic Support operating unit maintains a model to assist with the College’s budgeting and forecasting. The model utilizes historical revenue and expenditure trends, requested operating unit funds, internal activities data, and external market data. The data is cross-analyzed and combined with long-range plan objectives to model future revenues and expenditures.

Since the College has a diverse revenue stream, the model must capture data from the Ohio Department of Higher Education, Cuyahoga County, the State of Ohio, the student enrollment forecast, various grants, the student financial assistance office, the cash management office and other market sources. The model factors the aforementioned revenues and adjusts for anticipated market influences and restrictions.

The expenditures in the model also utilize the student enrollment forecast, the student financial assistance forecast, the utility forecast, organization unit fund requests, treasury activity, and other external drivers. The model projects the expenditures and then adjusts for market conditions, fund limitations and capital initiatives.

Additional internal activities revolve around gathering historical and forecasted revenue and expenditure trends for the auxiliary operating units, quasi-auxiliary operating units, and various long-range plans. The operating units must provide a detailed forecast since the ultimate goal of the auxiliaries is to be self-sustaining.

Budget Development Process

The College’s fiscal year corresponds with the State’s July 1st through June 30th fiscal year. For certain local tax budget purposes, a fiscal year of January 1st to December 31st applies, and local property taxes are levied and collected on a calendar basis. The College maintains operating budgets for its general operating fund, auxiliary funds, and current restricted funds. The general operating fund budget includes all expenditures supported by unrestricted funds. The general operating fund expenditure budget includes instruction and research, library, student services, institutional support, plant operation and maintenance, student financial assistance, public service, mandatory and non-mandatory transfers, and reserves. The auxiliary fund budget includes all expenditures supported by revenues generated by the book centers, parking, and food service operations. The restricted fund budget includes all expenditures supported by specific grants, financial aid, contracts, gifts, and donations. The other funds budget, in part, includes the quasi-auxiliary funds, which are


not entirely and/or consistently self-supporting. Ideally, the net result of the all fund operating budgets should be zero or positive. Cuyahoga Community College historically maintains a balanced budget. By definition, the operating expenditures for all funds during the current fiscal year are not to exceed the resources available. Available resources can include fund balances rolled over from prior fiscal years. FY19 is no exception, as presented in the FY19 Financial Dashboards starting on page 74.

The Board of Trustees adopts a budget for each fiscal year based on the five-year, long-range plan and the College goals. The linking of the College goals to measurable objectives is critical in responding effectively to the needs of the community. The President requires major budget units to submit a comprehensive budget package to Planning, Budget, and Strategic Support, including a full-time staffing plan, enrollment plan, operating plan, and equipment request. For FY19, a budget allocation was given to each division. Submitted budgets were required to be at or below the allocation.

Resource Development coordinates the restricted fund (grants) efforts and submits an overall restricted fund “budget package” and strategy to the EVPs for their review, approval, and submission to the President.

Auxiliary and quasi-auxiliary operations must also prepare a budget package. These operations are intended to be self-supporting. The revenue generated, based upon estimated enrollment or service levels, must be evaluated prior to the development of individual budgets. These operations are important since they allow the College to provide services to students and the community that the College may not otherwise be able to offer (e.g., book stores, food service, parking, and non-credit training).

As part of the budgeting process, allocations for capital projects are also reviewed. Proposed capital projects are assessed against the Academic and Facility Master Plan and approved by the Board of Trustees. Annually, the President and relevant staff review and prioritize project requests against resources available through internal funds, state capital appropriations, or financing.

Every other year, the College prepares and updates its six-year capital improvement program. This provides the basis for a state capital appropriation request submitted to the Ohio Department of Higher Education (ODHE). The request identifies the projects proposed


to be financed with State appropriations and the purpose, priority, amount, and source of funds for these projects. ODHE and the Ohio General Assembly may approve, modify or decline aspects of the College’s requested capital appropriation programs.

The Board of Trustees annually reviews operating budgets for the general fund and auxiliary funds, as well as capital expenditures related to debt service, capital operating and other capital expenditures. The Board adopts the annual general operating fund and capital expenditure budgets, based on the recommendation of the President and Treasurer. The Board may modify the budgets during the year to reflect revised expenditure or revenue projections for that fiscal year.

Budget Ownership

The Executive Vice President (EVP) of Administration and Finance/Treasurer reports to the President of the College. The EVP/Treasurer, appointed by the Board of Trustees, is the College’s Chief Financial Officer and Treasurer of the Board. The Chief Financial Officer provides budget and financial reports to the Board of Trustees’ Management Committee and the President. Fiscal accountability for the College is achieved through measurement of the College’s budget performance against its annual plan and trend analysis. The EVP/Treasurer has primary stewardship responsibility for financial forecasting, reporting, and investing activities for the College. The EVP/Treasurer ensures financial integrity and appropriate use


of public and private funds in compliance with all stakeholder interests. The annual external independent financial audit includes opinion statements on the financial statements and the College’s system of internal controls in compliance with GASB and other audit standards.

Amending the Budget

As a matter of policy, the College’s Enterprise Resource Planning (ERP) system automatically monitors and controls budget compliance and adjustments. The ERP will permit the College’s organizational units to amend expenditure budgets as long as the changes do not exceed their original authority to spend as granted by the Board of Trustees. If the College deems it necessary to exceed the Board of Trustees’ original authority to spend due to ongoing operations or an extraordinary event, the additional spending must be approved by the Board of Trustees. Once approved, the College must submit a revised certificate of estimated resources to the Cuyahoga County Auditor.

FY19 APPROVED BUDGET

The culmination of the budget development process is the Board of Trustees’ approval of the budget. There are many layers to the College’s approved budget due to the size and scope of the operations. To manage the activities, the College categorizes the budgets by fund type. Then to manage the funds, the College utilizes organization units that are consolidated into four Major Operating Units. The following section provides a comprehensive review of the College’s FY19 approved budget, broken down by fund type, revenue source and expenditure classification.

FY19 Funds Overview

Cuyahoga Community College is a taxpayer-supported public college. As a public entity, the College’s financial processes are monitored and governed by several regulatory agencies (see Regulatory Environment on page 49).

The financial operation of Cuyahoga Community College involves receiving revenues from various sources such as tuition, fees, sales, local taxes, state funds, and Federal funds. These revenue sources either come with or without legal restrictions on how the money may be used. The College, therefore, needs to segregate and account for these resources to meet any and all restrictions and to be generally accountable for the unrestricted resources. Therefore, in order to meet its fiduciary and regulatory responsibility, the College has an accounting system that is based on Fund Accounting. Fund Accounting is a process that classifies, accounts for and reports sources and uses of funds in accordance with their predetermined purpose. These sources and uses of funds are segregated into major fund types of unrestricted, restricted, auxiliary and capital funds. Cuyahoga Community College utilizes these major fund types to accumulate and segregate its resources. Finally, the accumulated resources are consolidated to form the fund budgets on a modified cash budget basis.


Unrestricted Funds

The College’s primary unrestricted fund is the general operating fund. The general operating fund, or General Fund, is used for the current operations of the College. The General Fund is the College’s largest fund, controlling the College’s operating revenue and expenditures within the President’s Office; Administration and Finance; and Access, Learning & Success (including the main operating budgets for each Campus). General Fund revenue does not have any restrictions and can be used for any purpose as deemed appropriate by the College. The College activities supported by the General Fund include instruction, library, student services, institutional support, administration, safety, marketing, plant operations, maintenance, and small equipment purchases.

Restricted Funds

The College will also receive resources that are restricted in how they can be used. This requires the College to place these resources into restricted funds. Utilizing a restricted fund allows the College to manage the revenues and ensure they are expended for the purpose stipulated by the donor or agency. At the College, the majority of restricted-use funds are for student financial assistance and grants. Recent changes by the Federal government have placed a lifetime cap per student, regardless of institution, for Federal Pell grants.

Auxiliary Funds

Auxiliary funds identify an entity on campus that operates as a business and serves students, faculty, staff and the community. Auxiliary enterprises are generally expected to be self-supporting from the revenues generated from their operation. Auxiliaries charge fees, which are directly related to their cost of goods or services and pay for any central services received from the College. The operation of auxiliaries is budgeted in three summary level funds:


• Book Centers • Food Service Operations • Parking Operations

An auxiliary’s operation and revenue generation is dependent on the College. These enterprises rely on the student population and continued strong enrollment to sustain their operation. In return, the auxiliary delivers goods and services to students in an economical and convenient manner.

Other Funds / Unrestricted Special Funds

Quasi-Auxiliary – At the College, there are several revenue generating endeavors that are not entirely and/or consistently self-supporting. These endeavors provide learning programs for students while also promoting a positive public purpose. These activities are labeled Quasi-Auxiliary Operations and their activities are accounted for in various Quasi-Auxiliary Funds. Although Quasi-Auxiliary Operations do not always show a profit, the College supports these activities and covers any expenditure that may exceed revenues because of their educational and public benefit. Some well-known Quasi-Auxiliary Operations are Tri-C’s JazzFest, Community and Continuing Education, Cultural Arts, Cleveland Eats, Workforce Solutions and Corporate College®.

All Other Funds – On occasion, the College needs to account for a College activity separately from the other major funds; including activities such as Student Affairs and Community Music Programs. By assigning a separate fund to these activities, the College can easily track related expenditures. If these activities are completed during the fiscal year, then the fund is closed.

Capital Funds

In order to meet the College’s long-term building and technology needs, funds are also set aside for future capital and technology spending. Accumulating and utilizing resources for capital projects is generally project-oriented with large dollar commitments over extended periods. Resources can be accumulated for these funds by allocating dollars from the General Fund, receipt of Federal grants, the Department of Transportation, and the State of Ohio or through bond proceeds. Utilizing the resources from capital funds allows the College to build and expand its campuses through strategic capital growth and renewal.

Bond Retirement Fund

In March 2018, the College issued $227.5 million in general obligation bonds to support the completion of Phase II of the Facilities Master Plan. Revenues within the bond retirement fund are the associated county tax levies. In addition, the associated debt service is expensed from this fund.


Revenue and Expenditure Accounts

Common to all funds is the account structure used. Funds classify the purpose of the resources. Within the funds, accounts are used to accumulate transactions in a systematic, easy to understand method. These accumulations by account allow the College to understand the source of revenues and to track how they were spent or expensed. Revenue is reported in the following major categories: student tuition and fees, State appropriations, local appropriations (county levies), grants, sales, and investment income. Expenditures are generally classified as wages, benefits, supplies, travel, communication, maintenance, utilities, equipment, and student financial assistance. Therefore, within the fund, the accounts describe how the revenue was accumulated and how it was spent.

Summary

The College accumulates and uses financial resources in order to deliver affordable higher education to the students while maintaining a sound financial position. The College manages its diverse revenue streams and expenditures by utilizing a system of funds and accounts that segregates the financial resources by major fund types. These fund types include auxiliary, capital, restricted, and unrestricted funds. Within the funds, revenue and expenditure activity is reported using a system of accounts. These accounts track revenues by source and classify expenditures by how they were spent. This system of funds and accounts allows the College to report its financial performance to managers, regulators, and the community in an organized, systematic, and generally-accepted form.


FY19 Total College Revenues

Total College revenues consist of all major fund types including unrestricted, restricted, auxiliary, special and capital funds. Specific types of revenues include County levies, SSI, student tuition and fees, restricted grants, and other revenue. The $61.5 million in student financial assistance and restricted grants are based on a high level forecast because the students’ requests for assistance are not known until the beginning of each semester. The primary sources of student financial aid are Federal and State funds; however, some private funds may be available as student financial aid or restricted grants.


FY19 Unrestricted Operating Revenues

The College’s mission is funded through a diverse funding base. Unrestricted operating revenues for the College, in broad categorizations, include student tuition and fees (approximately 25 percent), SSI (approximately 28 percent), and county levies (approximately 46 percent). The core expenses of the College, including instructional, academic, public service, institutional support, and student service functions, are funded through operating revenues. Unrestricted operating revenues do not include restricted grants of $61.5 million, fees for services from auxiliary services of $14.8 million, and $16.8 million from WCED.

Student Tuition and Fees

Student tuition and fees represent approximately 25 percent of the College’s FY19 operating revenues. The total estimated FY19 revenue is $56.6 million, an increase of $4.2 million from the original FY18 budget. The College offers three tuition incentive programs that are anticipated to affect tuition revenue for FY19 including 15+ Perks, 30 Credit Hour Standard and Tuition Guarantee. The 15+ Perks program is an incentive for students to enroll full-time


and earn rewards equal to 50 percent of tuition. The 30 Credit Hour Standard program provides a 50 percent waiver on tuition for up to 12 credits when a student receives 30 credits within the academic year. Finally, the Tuition Guarantee program freezes tuition for three years at the hourly rate a student pays in their first term if they meet certain criteria. In addition to internal incentive programs, College Credit Plus allows the College to charge less for tuition to students taking college-level courses at their high school. All of these programs will benefit our students and help with our completion goals. The increase in FY19 tuition revenues accounts for a $7.50/credit hour tuition increase, a new $2.50/ credit hour career services fee and a projected 0.3 percent enrollment decline. The base tuition and fees will increase to $114.54 per credit hour for FY19.

State Share of Instruction (SSI)

All institutions of public higher education in Ohio receive state financial assistance for both operations and designated capital improvements through appropriations by the General Assembly. These appropriations contribute substantially to the successful maintenance and operation of the College. For FY19, the funding formula will be substantially the same as FY18, with 50 percent based on course completion, 25 percent based on success points and 25 percent based on completion. At the State level, the FY18-19 biennium budget includes no increase in overall SSI for FY18 and FY19. SSI funding contributing to FY19 General Fund operating revenues is projected at $64.9 million, due to decreases in the College’s proportional share and additional credit enrollments in the Workforce, Community and Economic Division. The total College SSI funding for FY19 is projected to be $70.7 million, a one percent decrease over FY18 original budgeted SSI funding of $71.5 million.

$51.6M

$60.0M$61.5M

$63.7M $63.1M$61.4M

$57.8M$54.6M

$53.2M$56.6M

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

$50,000,000

$55,000,000

$60,000,000

$65,000,000

$70,000,000

FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18(Proj.)

FY19(Proj.)

General Fund Tuition and Fees Revenue


County Levies

The citizens of Cuyahoga County help to finance the College’s mission through approval of property tax levies. This funding allows the College to provide a wide range of community service programs, to keep programs up-to-date, and it helps fund a portion of capital and technology investments.

The voters of Cuyahoga County have approved two operating levies to support the College. In November 2014, voters approved a 2.1 mill levy, which included a 0.9 mill increase over the prior levy. This 2.1 mill levy runs from January 2015 to December 2024. The second levy is a 1.9 mill levy passed by voters in November 2009, and runs until December 2020. Although the final voted millage rate are 2.1 and 1.9 (4.0 mills total), the effective millage rate is “rolled back” as total property valuations in the County increase. The rollback of the effective millage rate for property tax levies means that as the total valuation in the County increases, the College does not automatically receive additional revenue at the same rate as the increase in property valuation. The current effective millage rate for the combined levies is 3.9 mills, as property values have increased in the County recently. Factoring in various millage effective rates and property tax classifications, the two levies combined are scheduled to generate $107.8 million in gross revenue in FY19 before accounting for delinquency losses of $2.2 million.

Assessed valuations throughout Cuyahoga County decreased from a peak of $33.2 billion in FY07 to a low of $27.7 billion in FY13, due to the housing market crash and subsequent reassessment of home values in 2012. Property values increased by $161 million starting in January 2018 mainly due to residential and public utility tangible value increases. While there continues to be major construction projects within the county, most of these projects are tax-exempt or tax abated. Recent projects include the Cleveland East Bank Project,

$58.4M$56.7M

$51.4M

$54.0M$55.4M

$59.8M

$63.3M

$66.1M $66.9M$64.9M

$30,000,000

$35,000,000

$40,000,000

$45,000,000

$50,000,000

$55,000,000

$60,000,000

$65,000,000

$70,000,000


FY19(Proj.)

General Fund State Share of Instruction


Cleveland Public Square Renovations, and a new 600-room Hilton Cleveland Downtown which is connected to the Huntington Convention Center of Cleveland. The College will not receive additional property tax revenues from these major projects in the short-term.

The College also works closely with the County to forecast the actual collection of taxes, since tax revenues are projected to be 46 percent of College operating revenues in FY19. Due to the timing of payments at the County offices, we anticipate a greater portion of calendar year 2017 taxes being received in FY18 than in FY19. A temporary increase in delinquency percentages, due to backlogs at the board of revisions and contested commercial values, has stabilized. The delinquency rate is projected to improve slightly to 2.09 percent for FY19 compared with 2.59 percent in FY18. Due to all of these factors, the College has estimated net property tax revenues of $105.7 million in FY19.

Interest Income and Other Sources

Interest income and other sources are projected to increase by approximately $35,000 from the FY18 budget. Interest income for FY19 is projected to continue to increase, due to the current investment mix of the College and improving market conditions.

FY19 Other Revenues

The Other Revenues classification includes additional non-operating sources of revenue for the College. The following section provides an overview of the three major types of other revenues: restricted grants and contracts, WCED, and fees for services.

$81.3M

$94.6M

$87.1M$85.2M

$81.9M

$94.8M

$105.1M$107.3M

$110.6M

$105.7M

$60,000,000

$70,000,000

$80,000,000

$90,000,000

$100,000,000

$110,000,000

$120,000,000


FY19(Proj.)

General Fund Local Property Tax Receipts


Restricted Grants and Contracts

The revenues the College receives from restricted grants and contracts are designated by the grantor for a specific purpose, which requires the College to place the resources into separate restricted funds. Student financial aid makes up the largest portion of restricted funds and is a vital source of funding for many students at the College. Approximately, 83 percent of financial aid dollars the College receives are from Federal Pell Grants and direct loans. Changes to federal financial aid regulations, especially to the Pell Grant Program over the last few years, have made it more difficult for students to get the financial support they need to help pay for college.

Revenues from student financial aid have decreased over the last couple of fiscal years. This is due to declining enrollment and the College’s strategy to reduce loan default rates. For FY19, revenues from restricted grants and contracts are projected to decline to $61.5 million.

Workforce, Community and Economic Development Division (WCED)

The WCED revenues are generated from credit and non-credit student fees, contract training and facility rentals, and the credit component of SSI. The FY19 WCED revenues are projected at $16.8 million, including $5.8 million from SSI revenues attributed to the WCED credit classes. Sources of these revenues include tuition, fees, and SSI from programs such as skilled trades, manufacturing training, information technology, truck driving, and public safety academies.

Fee for Service Operations

The fee for service operating revenues includes the College book centers, food service, parking operations and the quasi-auxiliary operations. The combined revenues are projected to decrease by approximately 2.4 percent to $14.8 million in FY19. This decrease in FY19 is primarily related to projected declining enrollment and textbook affordability initiatives.

FY19 Total College Expenditure Summary

Cuyahoga Community College’s primary mission is to provide affordable and accessible higher education to the residents of Cuyahoga County. To deliver this service, the College expends funds in the following major categories:

• Staffing • Student Financial Assistance and Grant Matching • Plant Operations and Facilities Maintenance

The FY19 total expenditures budget is portrayed by major accounts in the following FY19 Approved Budget Total Expenditures chart. In order to provide an affordable education, the College must continually evaluate its operating cost structure. All of the College’s processes, operations, services, and facilities are reviewed to optimize efficiency and economies of scale. During the annual planning process, the College reviews its future expenditures and considers them against both internal and external factors. The College expects to improve


the ability to forecast, control and manage expenditures by weighing environmental factors, run rates, and industry benchmarks in the aforementioned categories.

Staffing

Staffing is the College’s major expenditure item, accounting for approximately 72.3 percent of the annual total College budget (excluding Restricted Funds). There is a wide range of position classifications, including full-time, part-time, seasonal, instructor, interim, adjunct faculty, and faculty on sabbatical. In order to ensure the College’s product is delivered economically and at the highest quality, the composition of faculty and staff must be continually analyzed and adjusted as needed.

The College employs both union and non-union personnel. There are three unions currently in place at the College: American Association of University Professors (AAUP) – faculty; American Federation of State, County, and Municipal Employees (AFSCME) – plant operations and public safety personnel; and District 1199 Service Employees International Union (SEIU) – support staff. Wages, which are negotiated between the College and the Unions, include general wage increases, step increases and longevity bonuses. The union contracts mandate the wages and increases for the length of the contract (usually three years). Therefore, these wage costs are predetermined during each contract cycle; for FY19 union wages were approved to increase between 1.6 percent and 3.9 percent.

Non-union personnel include full-time and part-time staff. Unlike union staff, these costs are not driven by a labor agreement and non-union staff are not eligible for step increases. As such, the College has more flexibility to adjust non-union costs annually to ensure budgets are aligned with strategic initiatives. General wage increases for non-bargaining employees


tend to mirror the increases provided to the bargaining units; in FY19 non-union wages are approved to increase by approximately two percent.

Fringe benefits are a major component of the College’s staffing expenditure. The two largest factors in fringe benefit costs are retirement contributions and health care. Retirement contribution percentages are developed by state agencies such as OPERS and STRS and average about 14 percent of an employee’s pay. These retirement costs are tied to changes in wages; if wages increase by one percent, retirement contributions will also increase by one percent and are incurred for faculty, full-time, and part-time staff employed by the College. The second major component, health care, is only offered to faculty and full-time staff. These costs are shared by the College and employee groups in an average 80/20 split, respectively. The College must continually evaluate the components of fringe benefits in order to keep the cost from growing exponentially.

Student Financial Assistance and Grant Matching In order to provide affordable higher education, the College offers various Student Financial Assistance options which comprise approximately 17 percent of the College’s overall budget. All forms of financial assistance including grants, scholarships, student loans and public benefits, have certain criteria that must be met to receive and maintain eligibility. In addition to federally funded programs such as the Federal Pell Grant and Federal Work-Study, the College budgets for and offers over $1.4M for scholarship opportunities, including those focused on success and completion, as well as merit-based awards for students who excel in the classroom, awards to participate on Tri-C athletic teams, or awards to serve on Student Government.

Plant Operations and Facilities Maintenance

A clean, comfortable, and safe environment must be maintained throughout the College’s 3.2 million square feet of building space and 550 acres of grounds to provide students the greatest opportunity to successfully complete the learning experience. In order to provide that, the College must ensure operational needs are fully understood and the budget is appropriately allocated. Therefore, the overall design, capacity and condition of facilities and equipment must be continually reviewed. As the campuses continue to age, there must be a robust and highly organized method for communicating needs so they can be prioritized, tracked, and completed. The College must ensure the maintenance program is adequately funded to provide the appropriate routine of care that will maximize operational function and reliability of all College equipment and facilities. In FY19 the College has allocated $10.7M to such efforts.


The College must also ensure adequate budgetary dollars are available to supply utilities at a level that will maximize comfort and cleanliness. In order to do so, the College tracks and trends utility data (electric power, natural gas, and water/sewer) for all of its facilities. The trended historical data for these utilities is used to forecast the budget each new fiscal year. The challenge in this is that the annual spend on each given utility for the institution is affected by a wide variety of factors such as student and staff population, square footage changes, degrading building conditions, energy savings measures deployed, the weather, and the unit cost of the utility itself. Further, the unit cost for each new fiscal year is estimated at budget preparation in the December/January time-frame such that peak season electric rates are six months away, and peak season natural gas rates are 12 months away. For FY19, the College estimates that utility expenses will increase approximately 16 percent when compared to the FY18 budget. This rise is due to an increase in electricity distribution rates, as well as putting 40,000 new square feet of space into service in FY19 with the Metro Campus Center renovation.

FY19 Capital Expenditures and Sustainability

For FY19 and FY20, Tri-C has received $15.4 million from the State of Ohio for Capital Projects. These projects include:

• $13.5 million for the Metropolitan Campus Plaza Structural Concrete Repairs • $1.9 million for the Eastern Campus Exterior Plaza Improvements

Cuyahoga Community College continues to implement its Sustainability Plan of 2010, focusing on improvements in energy efficiency, buildings and grounds, recycling and waste reduction, procurement, sustainability in curriculum, and communicating our successes. Regularly reported data from the College’s waste and recycling hauler allows us to adjust service levels to improve efficiency and save money. The Eastern Campus continues to compost kitchen waste from the Culinary Arts program in partnership with the Plant Science and Landscaping Technology program, and several other College locations compost kitchen waste with community partners. Tri-C’s Plant Operations departments divert significant amounts of waste from the landfill by recycling scrap metal, landscaping waste, and other items that can be reused or recycled.

Cuyahoga Community College is tracking paper purchases in an ongoing effort to reduce paper use, and the percentage of documents that are printed or copied double-sided continues to increase, saving over five million sheets of paper per year. Numerous Cuyahoga Community College faculty members have integrated sustainability concepts into their curriculum and are sharing their successes and challenges faced in this effort with their colleagues through presentations and professional development events. Events celebrating Earth Day take place at each campus annually, and Cuyahoga Community College is an active


participant in community sustainability events and initiatives, especially the City of Cleveland’s Sustainable Cleveland 2019 initiative.

Facilities Development, Capital and Construction Project Summary

Cuyahoga Community College continues to implement its capital improvement program on its campuses. The College’s 2008 Ten-year College-wide Academic and Facilities Master Plan is intended to keep the College positioned as one of the top learning environments in the nation. New Master Plans for the Campuses will serve to further enhance the success, learning and experiences of our students.

The following section summarizes the Capital Program projects scheduled to start and/or be completed in FY19. The projects benefit the College and the community and have a collective impact on the campuses, staff and students.

Infrastructure Maintenance

On a continuous basis, the College documents, categorizes, and prioritizes all known infrastructure maintenance (IM) projects. Based on input from Plant Operations, work items from a prioritized list based on greatest need are addressed each year as available funding allows. This detailed list currently totals over $74 million in outstanding identified projects that are either unfunded or funded and in progress. In the last four years, over $32 million in state and local funds has been made available and has been applied to implementation of projects in FY15 through FY18. Priority major infrastructure maintenance projects scheduled for execution in FY19 include: Asphalt and concrete surface repairs and renovation Interior floor surface renovations Building envelope renovations HVAC system component replacements


Campus Center Renovations at Metropolitan Campus

Renovations will continue into FY19 on this exciting project at Metro Campus. Construction work commenced in summer of 2017 to provide new interiors, including all new partitions, finishes, and building systems. Additionally, a brand new, energy-efficient exterior wall system will be constructed which will provide dramatic views of the Campus and the city and will allow the liberal infusion of daylight into the building. Programs to be accommodated in this project

include: enhanced food service and multiple student dining options; a new bookstore; various student life and student organizations, programs, and activities; and Public Safety and Pathways/Early College. Temporary locations (‘swing space’) for those functions previously housed in the building have been provided to allow those operations to continue unimpeded for the duration of the demolition and construction. Construction is scheduled to take a total of approximately 18 to 20 months.

Structural Concrete Renovations at Metro Campus

Built in 1963, the Metropolitan Campus’ concrete parking structure (located below the original Campus buildings) and the Plaza (which provides pedestrian linkage to building entries) has experienced significant deterioration despite attempts to address repairs as they arose. An extensive engineering inspection and analysis identified many necessary structural repairs. The total project costs approximately $28 million for structural and site improvements. These needs require the removal of existing Plaza materials down to the concrete structure, as well as repair and re-waterproofing of the existing structural concrete deck. These required repairs also presented the opportunity to provide new Plaza level hardscape and landscape in an exciting new design. Due to state funding allocations and timing of release, a phased approach (by quadrants) to this project has been developed.

Working with Metro Campus leadership, the initial phase was identified as the Southwest Quadrant; construction of that phase was completed during


FY17. The Northeast Quadrant is undergoing renovations. Phased construction began in May of 2017 and will continue through November of 2018. The remaining structural renovations in the Northwest and Southeast quadrants are scheduled to occur over FY19 and FY20. In addition to structural and waterproofing repairs, this phase will provide a reshaped entrance to the campus from East 30th Street and Community College Avenue.

STEM Addition and Student Learning Space at Western Campus

The Western Campus has consistently had one of the largest student and community populations engaged at Tri-C and has become a first choice for high school students in Cleveland’s central suburbs.

Tri-C has observed the growing trend toward and focus on the increasing need for science, technology, engineering and mathematics (STEM) curriculum for high school and college students. In re-examining the Western Campus Student Services project recommended in the 2008 Master Plan, this trend shifted the focus to a STEM addition. The addition will consist of a new, collaborative student study space, which will provide additional student-centered resources such as

mobile furniture and convenient access to electrical power and data services, to foster both innovative and collaborative learning opportunities.

Westshore Campus Phase II

The Westshore Phase II building will provide a space on the Westshore Campus to conduct the classes currently held at Corporate College West. In addition to giving all Westshore students and faculty the opportunity to more collaboratively learn and work on one campus, the project also helps to fulfill the vision and next phase of the College’s Master Plan by expanding and allowing Westshore to function as a fully independent campus. Phase II will enhance the Campus’ very strong experiential learning environment, both in traditional settings as well as in the creative learning and tutoring labs. The Westshore Phase II building will include administrative offices, public spaces, facilities operations, pre-engineering and information technology programs and faculty offices. Public


spaces include a lounge and teaming areas, a large assembly area, a kitchen, and dining facilities. The classroom facilities in Phase II will consist of flexible, medium, and standard size classrooms and faculty office space at Westshore. Phase II will also consist of private offices as well as open workstations.

Manufacturing & Engineering Expansion

The expansion of the College’s manufacturing and engineering programs will build upon the long history and strength of manufacturing in Northeast Ohio, ensuring the continued growth of the region’s traditional manufacturing operations and supporting emerging

technology within the industry. Tri-C’s goal is to not only provide training but to serve as the catalyst for connective solutions between industry, our College, and the community.

An 11,000 square foot addition, plus 20,000 square feet of renovation, to the ATTC building to house manufacturing and engineering labs will serve as the nucleus for Tri-C’s approach to technical innovation. The addition will expand upon the development of the recently launched 3D/Additive Manufacturing program and will include flexible lab space for both manufacturing and engineering programs, customized mobile training units, and equipment expansion options for both educational and contract training opportunities.

Public Safety Training Center: Phase II

Phase II of the College’s Public Safety Training Center will create a full strategic village for additional training for local police, fire and emergency responders. The addition of Phase II will focus on “scenario-based training” and will include mock buildings such as residential and retail units as well as a firehouse expansion.

The Phase II expansion will strengthen the preparedness of the police, firefighters, and emergency responders in our four-county area, will help to grow Tri-C’s programs in Northeast Ohio, and will continue to strengthen and open doors for expanded relationships with federal agencies.

Impact of Capital Expenditures on the Operating Budget Construction and building for Cuyahoga Community College occurred primarily in the 1960’s and early 1970’s. In FY09, the College recognized that many of its campus buildings and equipment will need to be renovated or replaced within the next ten years. In addition, changes in population and society will require the College to build new facilities to meet the changing demand for higher education. With this in mind, the College formulated a Ten-year College-wide Academic and Facilities Master Plan that attempts to address these long-range needs. To maintain the financial strength and to preserve the College for future generations,


the non-reoccurring capital projects must be reviewed for the impact on the operating budget.

The renovated Metro Campus Center will be larger in square footage, causing contractual costs to increase for janitorial service, maintenance and repairs. There will also be an increase in utility costs for the renovated building with the increased square footage. There will be new restaurants in the facility increasing the College’s support of food service. The new Western Campus STEM Building will increase utility, janitorial, maintenance, and repair costs. There will be increased costs for new programming, including supplies and equipment maintenance for new labs. The new Westshore Campus Phase II Building will have increased utility, janitorial, maintenance, and repair costs due to the increase in square footage. There will be increased costs for expanded programming, including the impacts of additional supplies and equipment maintenance for new classrooms.

Infrastructure Marginal Analysis

The College must review the annual operating impact of non-recurring capital expenditures. The maintenance expenditures are included in the A&F financial dashboard (page 86), the Workforce Solutions dashboard (page 80) and the Auxiliary dashboard (page 82).

Operational Analysis

Aside from the varying ages of the facilities and the functionality and efficiencies identified in the Ten-year College-wide Academic and Facilities Master Plan, the College also evaluates ways to control operational cost. Years after a capital investment is made, the College will continuously evaluate the operational structure, operating costs, and activities of the organizational units in a facility. With any capital project, the impact to the College’s entire financial health is evaluated. The capital projects do not just impact the organizational unit housed in the building. Most of the projects have a detailed operational analysis to project the financial impact to the academic programming, administration, plant operations, public safety, and other units around the College.

The bookstores have been under a management contract with Barnes & Noble College Booksellers since FY10. The impact to the students has been favorable pricing, new store layouts with an expanded product selection, and improved service levels. The impact on the College is controlled costs, which stabilizes profit margins and provides additional revenues to maintain the auxiliaries. The management contract has a tiered variable management fee

Project Fiscal Year AmountMetro Campus Center (MCC) Renovation 2019 $ 377,540 West Campus STEM Building 63,000 Sq. Ft. 2020 734,603 WCED Renovations at Metro Campus 113,000 Sq. Ft. 2020 266,434 Westshore Phase II Building 85,000 Sq. Ft. 2020 181,815 Public Safety Training Center: Phase II 2020 377,887 Total Additional Operating Impact FY19-20 2019-2020 $ 1,938,279

Estimated Impacts of Capital Projects on Future Operating Budgets FY19-FY20


component, which shifts many of the operational expenditures to Barnes & Noble College Booksellers. The FY19 gross margin is forecasted to be 10.5 percent.

In FY13, the College implemented My Tri-C Buy in the Supplier Managed Services department. My Tri-C Buy is a complete procurement system that automates the entire procure to pay processes, has contract authoring which allows for an automated centralized contract repository, redlining templates, and reporting access system that allows for easy viewing, tracking, and monitoring. The system continues to show savings College-wide and is expected to grow in FY19. In FY15, adding on to the existing eProcurement platform, the College implemented e-invoicing approvals in the Supplier Managed Services department. The e-Invoice approvals allow for the incoming invoices to be sent and viewed electronically in a workflow to the requesting department. The requesting department can now approve or reject the invoice before it can move on to the Accounts Payable department for final disposition.

The operational analysis historically has also produced other minor changes or processes that provided a positive operational impact, such as the responsible print management initiative, the surplus asset management initiative, procurement system upgrades to My Tri-C Buy and sensor controlled lighting in various College buildings.

Overall, the debt ratio analysis, the marginal analysis and the operational analysis provide sound financial statements and metrics to gauge the impact on the College’s financial health. The aforementioned tools are essential due to the capital projects in the Ten-year College-wide Academic and Facilities Master Plan, which require accurate financial impact analysis and sound financial metrics.

FY19 Debt Obligations Overview

The College currently has five long-term debt obligations outstanding including the Series C General Receipt Bonds, Series D General Receipt Bonds, Series E General Receipt Bonds, Certificates of Participation and General Obligation Bonds. Long-term debt is issued for construction and renovation projects.

In September 2002, the College issued $29,105,000 of Series A General Receipt Bonds for the purpose of constructing Corporate College® facilities. In May 2012, the College refinanced the Series A General Receipt Bonds, to take advantage of declining interest rates, by issuing the Series D General Receipt Bonds. The Series D General Receipts Refunding Bonds were issued for $21,900,000, and interest rates range between 2.0 and 5.0%. The bond issue was comprised of $8,605,000 in serial bonds and $13,295,000 in term bonds. The serial bonds were issued for a ten-year period with a final maturity of August 1, 2022, and the term bonds were issued for a ten-year period with a final maturity date of August 1, 2032.

In April 2009, the College issued $121,090,000 of Series C General Receipt Bonds for the purpose of various capital projects and to retire the College’s Tax Anticipation Notes. The bond issue was comprised of $50,290,000 in serial bonds and $70,800,000 in term bonds. The serial bonds were issued for a ten-year period with a final maturity of August 1, 2019, and the term bonds were issued for a ten-year period with a final maturity date of February 1, 2029. Interest rates range between 2.00 and 5.25%. In March 2016, the College refunded


$65,130,000 of the remaining outstanding Series C General Receipt Bonds by issuing the Series E General Receipt Bonds. The bond issue consisted completely of serial bonds, issued for a thirteen-year period, with a final maturity date of February 1, 2029. Interest rates range between 1.35 percent and five percent. This refunding is expected to save $6,255,000 over the life of the bonds.

In July 2009, the College issued Certificates of Participation, Series 2009, for $10,575,000 (the “Certificates”). The proceeds of the Certificates were used to finance the acquisition, construction, furnishing and equipping of the Brunswick University Center and to pay the costs of issuing the Certificates. In March 2017, the College refinanced the Certificates of Participation to take advantage of declining interest rates. The Certificates of Participation – 2017 Refunded were issued for $5,245,000, with an interest rate of 2.23 percent. The payment of base rent and other amounts due under the lease, and the renewal of the lease, is subject to annual appropriation by each future Board of Trustees and Treasurer of the College. The College presently intends to renew the lease throughout the term of the agreement.

In March 2018, the College issued $227,500,000 of Series 2018 voted general obligation debt for the purpose of paying all or a part of the costs of campus-wide renovations of facilities including (1) the costs of acquiring, constructing, furnishing and equipping the capital facilities, or such other acquisition of sites, erection, furnishing and equipping of buildings, or acquisition, construction or improvement of property; (2) funding capitalized interest; (3) repaying moneys previously borrowed, advanced, or granted and expended for such purpose; and (4) paying costs of issuance of the Bonds.

Other principal and interest payments for FY19 include $1.2 million due on various leases associated with House Bill 7.

$41.2

$34.0

$10.0

$17.0 $5.0 $7.0

$42.3

$12.0

$4.0 $27.0

$5.0

Capital Allocation of General Obligation Bond Funds(in millions)

Westshore Phase II Building

West Campus STEM

Manufacturing & Engineering Expansion

Public Safety Center of Excellence - Phase II

Truck Driving Academy

Auto Tech Expansion

Infrastructure Maintenance

East Campus Master Plan

Corporate College East Master Kitchen Lab

College Wide Lab Renovation

Professional Fees


Legal Debt Limits

The College established a debt procedure that identifies process, metrics and restrictions for issuing debt (page 13). The procedure sets metrics and guidelines that allow the College to issue debt in order to fulfill the mission and vision while being fiscally responsible.

For the College to issue debt, the following legal debt limits apply:

• General receipt bonds – There is no debt limit per the Ohio Revised Code; however, the current Series C, Series D and Series E bond documents require the total fiscal year general receipts be 1½ times the maximum bond service charges on all outstanding general receipt bonds.

The legal debt limits are reviewed during the annual long-range planning process and prior to issuing new debt. Based on the College’s current maximum bond service coverage for general receipts, the College must have more than $16.07 million in general receipts for FY19. The aforementioned amount is based on the current Series C, Series D and Series E payments. The College is in compliance with the bond documents in both scenarios.

Debt InstrumentIssuance

DatePar Amount

of Bonds Term Maturity

AmountOutstanding July 1, 2018

FY19 Principal &

InterestGeneral Receipts Bond - Series C 3/9/2016 $24,925,000 5 years 8/1/2020 $14,565,000 $6,220,875General Receipts Bond - Series D 5/23/2012 $21,900,000 20 years 6/30/2033 $17,540,000 $1,706,250General Receipts Bond - Series E 3/9/2016 $65,130,000 13 years 2/1/2029 $64,515,000 $2,789,113Certificates of Participation - 2017 Refunded 3/1/2017 $5,245,000 8 years 6/30/2024 $5,103,000 $916,685General Obligation Bond - Series 2018 3/1/2018 $227,500,000 25 years 12/1/2042 $227,500,000 $24,222,775

Cuyahoga Community College Debt Service Schedule


FY19 Financial Dashboards

The following section contains a comprehensive overview of the financial projections for the FY19 budget. A Total College Statement of Revenues and Expenditures and an Operating Expenditures Dashboard have been prepared to provide an overview of the FY19 budget. To provide support to these, an Operating Expenditure Dashboard has also been prepared at the fund, major operating unit (MOU), campus, and Capital and Construction levels (see the FY19

Budget Dashboard Hierarchy on page 76). The dashboards provide supporting level expenditure detail, insight into FY18 to FY19 budget variances, as well as fund and MOU allocations so that an assessment of the expenditures can be made from the bottom up.

Dashboard Overview

The College budget changes to meet the needs of the community, as well as to operate efficiently and effectively. Many of the College divisions have budgetary changes to accommodate the fluctuating needs of the College, community, or funding agency, with the most notable of these in the General Fund since it is the largest fund. Some of the FY19 budget highlights involve organizational unit restructuring, funding realignment, site expansion, program expansion/re-organizations, and cost reductions.

In FY19, the General Fund A&F division had several areas of change with minimal impact on the College’s operating expenditures. In order to continuing supporting the College’s completion initiative and to ensure an affordable education for students, scholarship funding has remained flat compared to prior year. Divisional expenses decreased by approximately ($2.5M) due to reporting reorganizations, namely moving the Financial Aid budget from A&F to the AL&S MOU, which will allow a more deliberate approach to managing staffing levels and dollars and aligning them with College-wide initiatives. Finally, decreases within A&F were partially offset by increases in operating expenses (maintenance/repair and utilities) due to increases in utility rates, consolidation of all utility budgets within A&F and reopening of the Metropolitan Campus Center building in FY19.

For FY19, the General Fund AL&S division also had increased operating activities with an overall minimal impact on the College’s operating expenditures. To better accommodate the College’s Guaranteed Schedule, additional dollars were allocated to the adjunct faculty budget for FY19. We’ve also realigned Financial Aid to report financially, as well as functionally to AL&S in an effort to better serve our students. Finally, a major driving factor in the increase of the AL&S FY19 budget is contractual wage increases. The division found ways to offset these increases through strategic reductions, consolidation of departments, improved processes, and operational efficiencies.


For FY19, the Quasi and Auxiliary funds had reductions in several funds. Bookstore sales are projected to decrease due to lower enrollment and the expansion of textbook rental programs. Additionally, parking revenues are projected to decrease from declining enrollment.

The WCED funds have slight program expansion and development of new in demand programs on the horizon for FY19. Expansion of the Ford Training Program and Transportation, Distribution & Logistics Academy along with the development of the new Nuts and Bolts Academy will help to grow non-credit enrollment at the College. In order to allow for more focused management of the expansion of these programs, the utility and maintenance expenses of the Transportation, Distribution and Logistics Academy were realigned within A&F.

Corporate College expenditures are anticipated to decrease in FY19 compared to FY18. For FY19, staffing levels are anticipated to decrease due to realignment of positions to better suit the needs of our stakeholders and by strategically backfilling vacant positions. Due to expected reductions in facility rentals, we anticipate lower catering expenses. In addition, to offset the reduction in revenues we are pursuing the use of lower cost instructional aids, which will allow Corporate College to maintain its high-level service with minimal effect.

Lastly, the restricted funds are showing a decrease from FY18. The financial aid component makes up the largest portion of restricted funds and is a critical funding component for the students of the College. Changes to both state and federal financial aid regulations have made it more difficult for students to obtain financial support for College. Pell Grant revenue peaked in FY11 at $61.8 million and it is projected to be around $28.3 million for FY18, representing a 54 percent decline. Pell Grant revenues are estimated to remain steady during FY19 when compared to FY18. Declining enrollment is projected to influence a reduction in Restricted Fund expenditures during FY19 as well. Overall, the projected FY19 restricted financial aid budget is $51.4 million, down from $57.8 million in the FY18 budget.

Another notable item pertains to the equipment and technology plan expenditure budgets. Due to the passage of a $227.5M Capital Bond Issue in November 2017, the College can realign dollars previously earmarked for planning Phase II of the College’s Master Plan and other capital items; however, funding will remain to support equipment, technology and infrastructure maintenance. As a result, the General Fund budget as it relates to these capital initiatives has been reduced from $5.9M to $3.9M in FY19. The equipment/technology requests have been submitted; however, the Capital and Construction unit is in the process of allocating the FY19 furniture and equipment budget. The $350,000 technology plan budget has been established; however, the allocations will not be determined until later into the fiscal year when the needs are finalized. Therefore, the equipment line-items and technology plan budgets have been removed from the dashboards and are reflected in the Total College Statement of Revenue and Expenditures.


The dashboard hierarchy portrays how each dashboard relates to the total College FY19 budget. Each dashboard consolidates the budgets for the bottom level operating units (descriptions are in Major Operating Unit Overview page 19). Each dashboard contains variance analyses associated with the five largest budgetary dollar changes from FY18 to FY19.

Component Unit Budget

The document does not include the Cuyahoga Community College Foundation budget, which is included in the audited College financial statements as a component unit. The Cuyahoga Community College Foundation supports the mission of Tri-C® Where futures begin through fundraising activities that support scholarships and educational program development and enhancement. As a tax-exempt 501(c)(3) charitable organization, the Cuyahoga Community College Foundation receives tax deductible donations from foundations, individuals, corporations, and other organizations to support Cuyahoga Community College.

Dashboards

The statement of revenue and expenditures and all of the budget financial dashboards are presented in the remainder of this section.

General FundOperating Expenditure

Dashboard

Workforce Solutions Fund Operating

Expenditure Dashboard

Restricted FundOperating Expenditure

Dashboard

EVP Access, Learning & Success Operating


East Campus Operating Expenditure Dashboard

Metropolitan Campus Operating Expenditure

Dashboard

West Campus Operating Expenditure Dashboard

Westshore Campus Operating Expenditure

Dashboard

Capital Expenditure Dashboard

Capital FundsTotal College

Corporate College ® Fund Operating


Auxiliary Funds Operating Expenditure

Dashboard

Other Funds Operating Expenditure Dashboard

President Operating Expenditure Dashboard

Administration & Finance Operating


Other Total College Operating Expenditures

Dashboard(in General Fund

Access, Learning & Success Operating


Total CollegeOperating Expenditure

Dashboard

FY19 Budget Dashboard Hierarchy


FY17 FY18 FY19 $ change to % change to

Line Item Description Actual Original

BudgetApproved

BudgetOriginal Budget

Original Budget

Beginning Fund Balance $1,685,580 $8,115,130 $7,209,422 ($905,708) (11.16%)REVENUE:1 County Levies $107,305,170 $107,718,699 $105,748,675 ($1,970,024) (1.83%)2 Restricted Grants & Contracts 72,289,140 68,581,168 61,614,263 (6,966,905) (10.16%)3 State Share of Instruction (Gen. Fund) 66,070,193 66,239,808 64,883,048 (1,356,760) (2.05%)4 Student Fees 54,639,117 52,383,489 56,593,856 4,210,367 8.04%5 Fee For Services 15,796,362 15,420,387 15,061,409 (358,978) (2.33%)6 WCED 15,288,140 16,934,843 16,814,101 (120,742) (0.71%)7 Interest Revenue & Other Sources 1,571,516 1,725,115 1,534,796 (190,319) (11.03%)8 Total Revenue 332,959,638 329,003,509 322,250,148 (6,753,361) (2.05%)

OPERATING EXPENDITURES:9 Salary 119,852,013 120,081,632 123,286,647 3,205,015 2.67%

10 Fringe Benefits 34,002,761 34,503,680 36,186,453 1,682,773 4.88%11 Rent/Occupancy 11,894,014 12,801,729 12,597,782 (203,947) (1.59%)12 Maintenance & Repairs 6,576,229 6,836,101 7,156,050 319,949 4.68%13 Utilities 5,926,848 5,343,226 6,179,253 836,027 15.65%14 Supplies 3,782,377 3,703,948 3,655,925 (48,023) (1.30%)15 Marketing 4,372,815 4,276,669 3,942,359 (334,310) (7.82%)16 Travel 2,471,475 2,372,101 2,379,393 7,292 0.31%17 Telephone 1,128,345 963,672 979,430 15,758 1.64%18 Other 9,270,400 14,297,301 12,676,041 (1,621,260) (11.34%)19 Base Operating Expenditures 199,277,277 205,180,059 209,039,333 3,859,274 1.88%

20 Restricted Grants & Contracts 72,289,140 68,581,168 61,614,263 (6,966,905) (10.16%)21 Fee For Services 13,990,950 14,341,992 14,253,371 (88,621) (0.62%)22 WCED 20,413,323 21,488,911 20,959,278 (529,633) (2.46%)23 Total Operating Expenditures 305,970,690 309,592,130 305,866,245 (3,725,885) (1.20%)

CAPITAL ALLOCATIONS & TRANSFERS:24 Technology Plan 350,000 350,000 350,000 0 0.00%25 Deferred Maintenance & Equipment 3,765,230 5,500,000 3,500,000 (2,000,000) (36.36%)27 Equipment/Technology Allocations 4,115,230 5,850,000 3,850,000 (2,000,000) (34.19%)

28 Capital & Construction Operations 1,274,331 1,397,449 1,472,269 74,820 5.35%29 HB 7 Debt Service 2,570,702 2,570,702 1,199,978 (1,370,724) (53.32%)30 Brunswick University Center 956,365 920,577 916,685 (3,892) (0.42%)31 Debt Service 10,707,273 10,711,332 10,716,238 4,906 0.05%32 Capital Plan Allocations 15,508,671 15,600,060 14,305,170 (1,294,890) (8.30%)

33 Other Allocations & Transfers 1,957,144 1,014,006 1,416,417 402,411 39.69%34 Total Capital Allocation & Transfers 21,581,045 22,464,066 19,571,587 (2,892,479) (12.88%)

35 Total Exp., Capital Alloc. & Trans. 327,551,735 332,056,196 325,437,832 (6,618,364) (1.99%)

36 Ending Fund Balance $7,093,483 $5,062,443 $4,021,738 ($1,040,705) (20.56%)

Cuyahoga Community CollegeTotal College - Statement of Revenue and Expenditures


$0

$20,000

$40,000

$60,000

$80,000

$100,000

FY17 Actual FY18OriginalBudget

FY19Approved

Budget

(In Thousands)Non-Staffing Expenditures Operational

Support (lines 8-13)ProfessionalFees (line 7)

Facilities (lines3-6)

StudentFinancial Ast.(line 14)Other (line 15)

TOTAL COLLEGE OPERATING EXPENDITURES This dashboards highlights the Total Operating Expenditures of the College, which includes Restricted Funds, WCED, Auxiliary Funds, Other Funds and the General Fund. The Capital Allocations and Transfers are budgeted at the Total College level; however, they are not part of the operating expenditures (See College Financial Statement).

Variance Analysis by Line Item for Increase or Decrease 1 The increase is due to contractual and general wage increases. 2 Fringe benefits increased due to salary increases and healthcare cost increases. 5 Increase due to additional square footage and anticipated rate increases. 7 Decrease is due to a reduction in the anticipated usage external consultants. 14 Decrease is due to declining enrollment, PELL limits, and financial literacy campaigns.

Salary, 47%

Fringe Benefits,

13%

Non Staffing Expenditures,

40%

FY19 Staffing to Total Operating Expenditures


$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

FY17Actual FY18OriginalBudget

FY19ApprovedBudget

(InThousands)Non‐StaffingExpenditures

OperationalSupport(lines8‐13)ProfessionalFees(line7)

Facilities(lines3‐6)

StudentFinancialAst.(line14)

Other(line15)

RESTRICTEDFUNDSOPERATINGEXPENDITURESThe primary purpose of the Restricted Funds are for student financial assistance. Thesources are primarily from Federal and State level funds; however, additional privatefunding sources are also possible. This dashboard takes the high level forecast andapproximates the detailed expenses based on historical spending; however, the studentfinancialassistanceforecastisbasedonprojectedlevelsofstudentenrollment.

LineItemDescription FY17ActualFY18Original

BudgetFY19Approved

Budget

$changetoFY18Original

Budget

%changetoFY18

OriginalBudget

1 Salary $6,769,582 $6,081,213 $6,206,113 $124,900 2.05%2 FringeBenefits 1,804,014 1,609,251 1,542,163 (67,088) (4.17%)3 Rent/Occupancy 49,280 53,957 32,931 (21,026) (38.97%)4 Maintenance&Repairs 4,155 0 0 0 N/A5 Utilities 0 0 0 0 N/A6 Insurance 0 0 0 0 N/A7 ProfessionalFees 1,695,436 853,767 732,076 (121,691) (14.25%)8 Supplies 806,833 1,129,307 924,177 (205,130) (18.16%)9 Marketing 186,334 225,359 59,481 (165,878) (73.61%)10 Travel 677,669 544,686 423,151 (121,535) (22.31%)11 Subscript.,Dues&Printing 135,002 83,007 100,438 17,431 21.00%12 Telephone 8,245 8,426 6,272 (2,154) (25.56%)13 Postage&Freight 6,271 4,772 3,878 (894) (18.73%)14 FinancialAid&GrantMatch 58,417,979 57,839,662 51,437,543 (6,402,119) (11.07%)15 Other 1,728,340 147,761 146,040 (1,721) (1.16%)16 TotalOper.Expenditures $72,289,140 $68,581,168 $61,614,263 ($6,966,905) (10.16%)

ExpenditureSummary

VarianceAnalysisbyLineItemforIncreaseorDecrease1 Salariesincreasedduetocontractualandgeneralwageincreases.8 Thisdecreaseisduetolesssuppliesneedtosupportdecliningenrollment.9 Thedecreaseisfromlossoffundingofmultiplefederalgrantprograms.10 Thedecreaseisfromlossoffundingofmultiplefederalgrantprograms.14 Decrease is due to declining enrollment, PELL limits, and financial literacy.

Salary,10%

FringeBenefits,3%

NonStaffingExpenditures,

87%

FY19StaffingtoTotalOperatingExpenditures


$0$200$400$600$800

$1,000$1,200$1,400$1,600$1,800

FY17 Actual FY18 OriginalBudget

FY19 ApprovedBudget

(In Thousands)Non-Staffing Expenditures

OperationalSupport (lines 8-13)Professional Fees(line 7)

Facilities (lines 3-6)

Student FinancialAst. (line 14)

Other (line 15)

WORKFORCE SOLUTIONS FUND OPERATING EXPENDITURES The WCED division includes Workforce Solutions (WS), the Office of Continuing Community Education (OCCE) and Encore. Workforce Solutions has credit and non-credit programs that provide training in manufacturing, homeland security, truck driving and supply chain management.

Variance Analysis by Line Item for Increase or Decrease 1 Salaries increased for instructors for new initiatives. 2 Fringes increased due to instructor costs and increased healthcare costs. 3 Rent reduction due to not leasing Heritage Business Park 4 Due to the expansion of the fleet for Transportation, Distribution and Logistics. 7 Prof. fees decreased due to reduction in the cost of anticipated external consultants.

Salary, 68%

Fringe Benefits,

12%


20%



$0

$500

$1,000

$1,500

$2,000

$2,500


FY19 ApprovedBudget

(In Thousands)Non-Staffing Expenditures Operational

Support (lines 8-13)Professional Fees(line 7)



Other (line 15)

CORPORATE COLLEGE® FUND OPERATING EXPENDITURES Corporate College® is the primary vehicle for delivering Cuyahoga Community College’s non-credit training services to area employers and their workers. There are eastside and westside training locations to meet employers’ needs.

Variance Analysis by Line Item for Increase or Decrease 1 The decrease is due to vacancies filled at lower rates and positions eliminated. 2 Fringe benefits decrease due to savings from the elimination of the positions. 7 Professional fees decreased due to lower anticipated consultants needed for training. 8 The decrease in supplies is due to shifting to lower cost instructional aids. 10 Due to lower anticipated catering expenses from the expected reduction in facility rental.

Salary, 29%

Fringe Benefits,

10%


61%



$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000


FY19 ApprovedBudget





Other (line 15)

AUXILIARY FUNDS OPERATING EXPENDITURES The Auxiliary Funds contain the Parking, Book Centers and Food Service units. The Bookstores are operated under a management contract with Barnes & Noble College Booksellers. The management contract allows the students to receive favorable pricing through Barnes and Noble's economies of scale, and an improved facility and customer experience.

Variance Analysis by Line Item for Increase or Decrease 1 The support services provided by the College to auxiliary funds will remain flat for FY19. 4 Maintenance & Repairs provided by the College will remain flat for FY19. 5 Utility expenses to operate auxiliaries will remain flat for FY19. 7 Professional fees decreased due to less anticipated book sales from declining enrollment. 15 Other increased due to additional services; Metro Campus Center comes back online.

Salary, 8%

Fringe Benefits

, 0%


92%



$0

$100

$200

$300

$400

$500


FY19 ApprovedBudget

(In Thousands)Non-Staffing Expenditures Operational Support

(lines 8-13)

Professional Fees(line 7)



Other (line 15)

OTHER FUNDS OPERATING EXPENDITURES The Other Funds Dashboard summarizes a variety of funds that are utilized to meet specific programs in the College and community. Programs include JazzFest, Nursing and Radiologic Tech, the Community Music Program, and the Massotherapy Clinic. Some of these independent funds are considered quasi-auxiliary funds (see FY19 Fund Overview section).

Line Item Description FY17 ActualFY18 Original

BudgetFY19 Approved

Budget

$ change to FY18 Original

Budget

% change to FY18

Original Budget

1 Salary $344,222 $362,100 $330,110 ($31,990) (8.83%)2 Fringe Benefits 290,872 65,644 43,702 (21,942) (33.43%)3 Rent / Occupancy 137,507 25,000 39,673 14,673 58.69%4 Maintenance & Repairs 162,330 4,000 4,000 0 0.00%5 Utilities 0 0 0 0 N/A6 Insurance 0 0 0 0 N/A7 Professional Fees 199,640 287,394 447,394 160,000 55.67%8 Supplies 5,230 148,223 133,668 (14,555) (9.82%)9 Marketing 0 62,630 59,630 (3,000) (4.79%)

10 Travel 225,791 144,787 160,037 15,250 10.53%11 Subscript., Dues & Printing 39,600 33,647 29,447 (4,200) (12.48%)12 Telephone 0 0 0 0 N/A13 Postage & Freight 18,757 3,479 3,479 0 0.00%14 Financial Aid & Grant Match 137,507 109,500 79,500 (30,000) (27.40%)15 Other 16,214 125,481 118,940 (6,541) (5.21%)16 Total Oper. Expenditures $1,577,670 $1,371,885 $1,449,580 $77,695 5.66%

Expenditure Summary

Variance Analysis by Line Item for Increase or Decrease 1 This decrease is due to the reductions in part-time staffing. 2 Fringe benefits decreased due to decreases in anticipated salary expenses. 7 Increase due to additional external consultants for expanded programming. 10 Increase due to increased costs of employee special events. 14 Decrease is due to the elimination of the Post-Secondary Program in Ohio.

Salary, 23%

Fringe Benefits,

3%


74%



$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000


FY19 ApprovedBudget


Operational Support(lines 8-13)




Other (line 15)

GENERAL FUND OPERATING EXPENDITURES The General Fund accounts for the President, A&F, and AL&S MOUs. College level entries, such as bad debt, Cuyahoga County Treasurer's fees, third shift differential salary expenditures, and vacancy savings are included in this dashboard, but not on an individual dashboard.

Variance Analysis by Line Item for Increase or Decrease 1 The increase is due to contractual and general wage increases. 2 Fringe benefits increased due to salary increases and healthcare cost increases. 5 Increase due to additional square footage and anticipated rate increases. 9 Decrease is due to declining costs of ad space due to no presidential campaign. 15 Other expenses decreased due to initiatives to reduce taxpayer dependence in the future.

Salary, 59%

Fringe Benefits,

17%


24%



($1,000)$0

$1,000$2,000$3,000$4,000$5,000$6,000


FY19Approved

Budget





Other (line 15)

PRESIDENT GENERAL FUND OPERATING EXPENDITURES

The President's dashboard summarizes the activities for the Office of the President, Office of Resource Development, Governmental Affairs and Community Outreach, Integrated Communications, and the Board of Trustees. These areas assist in the overall guidance of the College.

Variance Analysis by Line Item for Increase or Decrease 1 Salaries increased due to trading of part-time for full-time positions. 2 Fringe increases are associated with increases in salaries. 7 Professional fees decreased due to a reduction in reliance on consultants. 9 Marketing decreased due to an overall reduction of budget based on historical trends. 13 Postage decreased due to an overall reduction of budget based on historical trends.

Salary, 40%

Fringe Benefits,

13%


47%



($5,000)$0

$5,000$10,000$15,000$20,000$25,000$30,000


FY19 ApprovedBudget


OperationalSupport (lines8-13)ProfessionalFees (line 7)


StudentFinancial Ast.(line 14)Other (line 15)

ADMINISTRATION AND FINANCE GENERAL FUND OPERATING EXPENDITURES This MOU includes the Finance, Accounting, Plant Operations, Procurement, Business Services, Business Continuity, Information Technology Services (ITS), Public Safety, Legal Services, and Human Resources. Therefore, a majority of the College's facility and operational costs are budgeted in this MOU.

Variance Analysis by Line Item for Increase or Decrease 1 Salaries decreased due to Financial Aid moving from Administration and Finance. 2 Fringe decreased due to the reduction in salaries from reorganizations. 4 Additional computer maintenance expenses due to renewal of multi-year contracts. 5 Increased due to additional square footage and anticipated rate increases. 14 Scholarship budgets were moved from Administration and Finance.

Salary, 36%

Fringe Benefits,

12%


52%



$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000


FY19 ApprovedBudget






Other (line 15)

TOTAL ACCESS, LEARNING AND SUCCESS AND CAMPUSES GENERAL FUND OPERATING EXPENDITURES

This dashboard consolidates the Eastern Campus, Metropolitan Campus, Western Campus, Westshore Campus, and EVP AL&S units.

Variance Analysis by Line Item for Increase or Decrease 1 Salaries increased due to Financial Aid moving from Administration and Finance. 2 Fringe increased due to the realignment of salaries from reorganizations. 5 Utilities for Hospitality Management were consolidated in Administration and Finance. 14 Scholarship budgets were moved from Administration and Finance. 15 Other expenses decreased due to initiatives to reduce taxpayer dependence in the future.

Salary, 72%

Fringe Benefits,

20%


8%



$0

$200

$400

$600

$800

$1,000

$1,200


FY19 ApprovedBudget






Other (line 15)

EASTERN CAMPUS GENERAL FUND OPERATING EXPENDITURES The Eastern Campus is conveniently located on the east side of Cuyahoga County near Interstate 271 in Highland Hills. The campus allows the College to service the eastern suburbs with a rich curriculum of offerings in Liberal Arts, Technology, Health and Sciences. In FY16, the Liberal Arts Building became the Jack, Joseph and Morton Mandel Humanities Center.

Variance Analysis by Line Item for Increase or Decrease 1 Salary increase due to wage increases and movement of positions from other campuses. 2 Fringe increases are associated with increases in salary. 4 Increase due to additional maintenance at the HMC location. 5 Decrease due to centralizing utilities payments within the District office. 14 Increase due to realignment of Honors Program Scholarship budget.

Salary, 72%

Fringe Benefits,

20%


8%



$0

$200

$400

$600

$800

$1,000

$1,200


FY19 ApprovedBudget





Other (line 15)

METROPOLITAN CAMPUS GENERAL FUND OPERATING EXPENDITURES The Metropolitan Campus is located in downtown Cleveland. Because of its central location, it is accessible by the neighborhoods of Cleveland. The campus offers curriculum in Science, Business, Math, and Creative Arts. In FY19, work on renovations to the Metro Campus Center building is anticipated to be completed for student use in the fall of 2018.

Variance Analysis by Line Item for Increase or Decrease 1

Salaries increases are due to wage increases, personnel and salary adjustments.

2 Fringe increases are due to increased healthcare costs and additional salary expenses. 7 Professional fee increases are to support Creative Arts Community Outreach initiatives. 8 Supplies decreased to align with historical trends. 15 Other expenses decreased to align with historical trends.

Salary, 75%

Fringe Benefits,

21%

Non Staffing Expenditures

, 4%



$0$200$400$600$800

$1,000$1,200$1,400$1,600


FY19 ApprovedBudget





Other (line 15)

WESTERN CAMPUS GENERAL FUND OPERATING EXPENDITURES The Western Campus is located in the City of Parma, Cleveland’s largest west side suburb. This campus gives residents in the western suburbs convenient access to the College. The campus provides standard courses such as Science, Business, and Math as well as career and technical programs such as Automotive Technology and Health Sciences. Western Campus also houses the budget for the Information Technology (IT) and Public Saftety Centers of Excellence.

Variance Analysis by Line Item for Increase or Decrease 1 Salary increase due to wage increases and movement of positions from other campuses. 2 Fringe increases are associated with increases in salary and healthcare costs. 8 Supplies decreased to better align with previous year actual expenses. 11 Subscriptions decreased because of lower anticipated printing costs. 15 Due to reduction in miscellaneous budget and to better match previous year expenses.

Salary, 75%

Fringe Benefits,

21%


4%



$0$50

$100$150$200$250$300$350$400$450


FY19 ApprovedBudget


Operational Support(lines 8-13)Professional Fees(line 7)Facilities (lines 3-6)

Student FinancialAst. (line 14)Other (line 15)

WESTSHORE CAMPUS GENERAL FUND OPERATING EXPENDITURES The Westshore Campus opened in January 2011. The Campus is positioned in western Cuyahoga County, near the Corporate College® West (Westlake) facility. The Campus has general classrooms and offers distance learning. The Westshore Campus also offers robust Science, Technology, Engineering, and Math programming.

Variance Analysis by Line Item for Increase or Decrease 1 Due to general wage increases and movement of positions from other campuses. 2 Fringe increases are associated increases in salary and healthcare expenses. 4 Maintenance & Repairs increased to support class instruction. 8 Supplies decreased due to better alignment with previous year actual expenses. 15 Due to reduction in miscellaneous budget and to better match previous year expenses.

Salary, 74%

Fringe Benefits,

21%


5%



$0

$500

$1,000

$1,500

$2,000

$2,500


FY19 ApprovedBudget





Other (line 15)

EVP ACCESS, LEARNING AND SUCCESS GENERAL FUND OPERATING EXPENDITURES This MOU includes the Office of the EVP (Provost), Learning and Engagement, Evidence and Inquiry, College Pathways Programs, Access and Completion, Health Care Education Initiatives, Nursing, Faculty Affairs and Professional Development, and Television Services.

Line Item Description FY17 ActualFY18 Original

BudgetFY19 Approved

Budget

$ change to FY18 Original

Budget

% change to FY18

Original Budget

1 Salary $15,450,872 $17,193,012 $20,084,387 $2,891,375 16.82%2 Fringe Benefits 4,388,093 4,892,140 5,912,189 1,020,049 20.85%3 Rent / Occupancy 244,978 372,293 416,843 44,550 11.97%4 Maintenance & Repairs 53,861 208,759 56,551 (152,208) (72.91%)5 Utilities 0 0 0 0 N/A6 Insurance 0 0 0 0 N/A7 Professional Fees 369,116 515,000 639,913 124,913 24.25%8 Supplies 818,683 764,365 797,911 33,546 4.39%9 Marketing 104,236 114,401 115,901 1,500 1.31%

10 Travel 483,383 560,501 601,540 41,039 7.32%11 Subscript., Dues & Printing 553,904 618,707 653,425 34,718 5.61%12 Telephone 2,358 9,500 9,500 0 0.00%13 Postage & Freight 59,845 71,125 80,808 9,683 13.61%14 Financial Aid & Grant Match 52,128 127,130 1,360,662 1,233,532 N/A15 Other 29,598 1,235,234 852,895 (382,339) (30.95%)16 Total Oper. Expenditures $22,611,055 $26,682,167 $31,582,525 $4,900,358 18.37%

Expenditure Summary

Variance Analysis by Line Item for Increase or Decrease 1 Salaries increased due to Financial Aid moving from Administration and Finance. 2 Fringe increased due to the realignment of salaries from reorganizations. 4 Reduced maintenance expenses as FY19 is a non-renewal year for multi-year contracts. 14 Scholarship budgets were moved from Administration and Finance. 15 Other expenses decreased due to initiatives to reduce taxpayer dependence in the future.

Salary, 63%

Fringe Benefits,

19%


18%



CAPITAL REVENUES AND EXPENDITURES

The total Capital Expenditure Budget for FY19 includes the full operating budget for the Capital Construction & Facilities department, administrative management fees, and planned construction or renovation projects. The sources of capital project funding are from State and Local funding sources and proceeds from the sale of General Obligation Bonds in March 2018. For the FY19-FY20 biennium, the State of Ohio allocated the College over $15.4 million for capital renovation projects: $13.5 million for Metro Campus structural concrete renovations and $1.9 million exterior plaza renovations at the Eastern Campus. The bond proceeds will be utilized for the repair, improvement and construction of facilities vital for college completion and workforce education. It is anticipated that these proceeds will be spent down by December 2023 with approximately 50 percent of that being spent in the first two years. The local funds are allocated from the General Fund at the beginning of the fiscal year. The allocation will fund the bond payments for the projects, the capital administrative costs, and infrastructure maintenance, and equipment.

FY19

Line Item DescriptionApproved

Budget

1 Beginning Fund Balance $20,899,387

REVENUE:2 County Levies $13,648,016

EXPENDITURES3 General Obligation Bond Debt Service 24,222,775

4 Ending Fund Balance 10,324,628

FY19

Line Item DescriptionApproved

Budget

1 Beginning Fund Balance $235,083,512

REVENUE:2 State Capital Appropriations $7,709,203

CAPITAL EXPENDITURES:3 Westshore Campus Phase II 32,379,646 4 STEM Addition - Western Campus 21,128,658 5 Auto Tech Expansion 5,529,175 6 Public Safety Traning Center Phase II 6,563,400 7 ATTC Renovations 4,113,600 8 Eastern Campus Master Plan 3,865,882 9 Transportation, Distribution & Logistics Academy 1,777,992

10 Corporate College East Master Kitchen 995,196 11 Infrastructure Maint. & Equip. - Bond Proceeds 9,231,27612 Other Renovations and Fees 4,957,08613 Internally Funded Capital Expenditures 90,541,911

14 Structural Concrete Repairs - Metropolitan Campus 6,750,00015 Eastern Campus Exterior Plaza 959,20316 State Funded Capital Expenditures 7,709,203

17 Total Capital Expenditures 98,251,114

18 Ending Fund Balance 144,541,602

Cuyahoga Community CollegeBond Retirement Fund

Revenue and Expenditures

Cuyahoga Community CollegeCapital / Plant Funds

Revenue and Expenditures


FY19 Fund Balances

For defining fund balance, financial planning, and budgeting, the College uses a modified cash basis (definition in Basis of Budgeting on page 48). As a result, the depreciation expenditures normally associated with fund balance are not included in the budget. However, Capital / Plant fund balances are defined on an equity basis; therefore, the depreciation expense must be projected for the College’s expected capital projects and current depreciation schedules. The following table portrays the FY19 projected fund balance by major fund type.

The College uses all of these fund types each fiscal year, with variations on the number of restricted and other funds based on current grants and College activities. .

The decrease in the General Fund balance can be attributed to less funding from the State and less property tax receipts due to timing of payments offset by higher tuition revenue due to increased tuition and fees; as well as strategic use of available fund balance within the College’s operating levy cycle. The net change from the Other Unrestricted Fund was from normal fund activity, with contribution and spending from the fund balance. The decrease in fund balance for Total Capital Funds is spending the capital bond proceeds received in FY18.

Fund

Approved Beginning FY19 Fund Balance1

FY19 Revenues

FY19 Expenditures

FY19 Interfund Transfers

To / (From)

Approved FY19 Ending Fund

Balance

Increase (Decrease) in Fund Balance

General Fund $7,209,422 $228,760,375 $209,039,333 ($22,908,726) $4,021,738 ($3,187,684)Other Unrestricted Funds 112,793,613 1,070,293 1,449,580 379,287 112,793,613 0Corporate College® Fund 0 4,631,725 5,521,743 890,018 0 0Workforce Solutions Funds 0 12,182,376 15,437,535 3,255,159 0 0

Unrestricted Funds 120,003,035 246,644,769 231,448,191 (18,384,262) 116,815,351 (3,187,684)

Restricted Funds2 3,665,546 61,614,263 61,614,263 0 3,665,546 0Auxiliary Funds 2,039,009 13,991,116 12,803,791 (1,187,325) 2,039,009 0Other Funds 1,031,878 0 1,766,417 1,766,417 1,031,878 0

Total Non-Capital Funds 126,739,468 322,250,148 307,632,662 (17,805,170) 123,551,784 (3,187,684)

Bond Retirement Fund 20,899,387 13,648,016 24,222,775 0 10,324,628 (10,574,759)Capital / Plant Funds3 235,083,512 7,709,203 116,056,284 17,805,170 144,541,601 (90,541,911)

Total College $382,722,367 $343,607,367 $447,911,721 $0 $278,418,013 ($104,304,354)

FOOTNOTES:

FY19 APPROVED FUND BALANCES BY MAJOR FUND TYPE

2Restricted funds can be awarded for multiple fiscal years and leave a residual value. The amounts and duration of the funds are not known at the time of budgeting. High level historical models are used to project the FY19 revenue and expenditure budgets.3Includes proceeds from General Receipts Bond - Series C, allocated for phase 1 of the College-wide Academic and Facilities Master Plan. Net equity and depreciation expense were added to project fund balance.

1Unaudited year end financial information as of April 2018. Impacts of GASB 68 are excluded. Information is considered preliminary and subject to change.

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FY19 Personnel Analysis

As an educational institution, staffing is the largest expenditure of the College. Therefore, it is important to understand the changes in staffing each year. Movement of full-time staff from year to year can stem from organizational unit transfers, program changes and/or position changes. The information below provides detailed analysis of the year-over-year change in General Fund employees from FY17 through FY19 (measured in full-time equivalent (FTE)).

FY19 Full-Time General Fund Staffing Positions

College operations require positions with diverse skill sets in order to provide academic instruction on the campuses, facility operations, position management, financial management and overall direction and guidance to the College. The College balances a mix of full-time and part-time employees in order to align the variability in course offerings, enrollment size and operational needs on an annual basis. As expected, the majority of staffing is in the General Fund. The Full-Time General Fund table above summarizes the College’s three-year staffing trend by MOU and campus. The FY17 actual FTE does not include the vacant positions, where the budgeted columns do. The table on the next page presents the FY19 projected full-time staffing figures (FTE) by major operating unit and position category as requested by the major budget units during the FY19 budget preparation process. The combined tables portray the full-time position requirements of the College and the stewardship of budgeted dollars and position management.

FY19 MOU Personnel Variances

Primary variances from the FY18 Original Budget to the FY19 Approved Budget are a result of normal employee movement, organizational hierarchy realignment and minor changes in the scope of operations. The majority of the staffing changes include College-wide reclassification of Administrators to Professional and Exempt Non-Union employees to Non-Exempt Non-Union Employees and select program staffing realignment, campus optimization and service expansion division-to-division and campus-to-campus. These changes align to better serve our students.


Overall, there were minor changes in staffing across the College for unrestricted funds. All areas experienced some minor position movement to meet new organizational structures, program requirements, employee retirements and replacement of contract workers with full-time positions (a cost savings). The staffing positions presented will meet the needs of the College to operate effectively in FY19.

Staffing Classifications

General Fund staffing can be grouped into four major categories: Credit Instruction, Institutional Support, Plant Operations and Public Services. As expected in an educational institution, the Credit Instruction category drives the majority of the College’s staffing with 68 percent of the General Fund’s FTE. The other staffing categories for the General Fund represent support and service staff (i.e. finance, human resources, and marketing), plant operations and administration. Collectively, the non-instructional categories represent a

Major Operating Unit

Admin.Full-Time

FacultyProf. Exempt

Union

Non-Exempt Union

Bldg Ground Service Union

Exempt Non-

Union

Non-Exempt

Non-Union

Bldg Ground Service Super.

Full Time Positions

ALL FUNDS:Access, Learning & Success:

Western Campus 19.50 154.50 33.26 53.00 17.00 15.70 292.96Westshore Campus 8.00 27.50 6.00 11.00 4.00 6.00 62.50Metropolitan Campus 17.50 114.43 28.00 57.00 15.00 17.15 249.08EVP Access, Learning & Success 30.00 35.00 51.63 54.00 23.00 35.35 228.98Eastern Campus 15.00 77.57 9.00 29.00 10.00 17.00 157.57

Total Access, Learning & Success 90.00 409.00 127.89 204.00 69.00 91.20 991.09EVP Administration & Finance 34.84 71.00 1.00 28.00 102.00 20.80 31.65 16.50 305.79WCED 13.91 31.00 5.00 34.52 0.50 84.93Office of the President 19.00 21.00 9.00 8.00 57.00Total FT Staffing (FTE): 157.75 409.00 250.89 1.00 232.00 102.00 103.80 165.37 17.00 1,438.81

GENERAL FUND (GF)Access, Learning & Success:

Western Campus 19.50 154.50 33.26 53.00 17.00 15.70 292.96Westshore Campus 8.00 27.50 6.00 11.00 4.00 6.00 62.50Metropolitan Campus 17.50 114.43 28.00 57.00 15.00 17.15 249.08Eastern Campus 15.00 77.57 9.00 29.00 10.00 17.00 157.57EVP Access, Learning & Success 30.00 35.00 51.63 54.00 23.00 35.35 228.98

Total Access, Learning & Success 90.00 409.00 127.89 204.00 69.00 91.20 991.09EVP Administration & Finance 29.84 69.00 1.00 28.00 102.00 19.30 30.65 16.50 296.29Office of the President 19.00 21.00 9.00 8.00 57.00WCED 1.00 1.00Total GF FT Staffing (FTE): 138.84 409.00 217.89 1.00 232.00 102.00 97.30 130.85 16.50 1,345.38

NON-GENERAL FUND (NGF):Access, Learning & Success 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00EVP Administration & Finance 5.00 2.00 1.50 1.00 0.00 9.50WCED 13.91 31.00 5.00 33.52 0.50 83.93Office of the President 0.00Total NGF FT Staffing (FTE) 18.91 0.00 33.00 0.00 0.00 0.00 6.50 34.52 0.50 93.43

FY19 Approved BudgetFull-Time Staffing By Major Operating Unit and Employee Category


smaller portion of the College’s staff; however, they provide essential support, services and administration of the College.

The unrestricted non-general funds listed collectively in the tables on the next two pages create a larger representative sample and provide a more meaningful trend analysis. The non-general funds include the auxiliaries, quasi-auxiliaries and other unrestricted funds.

Full-Time Staffing Expenditure Trends

The full-time salary and benefit expenditures increased in the General Fund. The primary drivers of the increase are the general wage increase, negotiated contractual increases and the required additional staffing for new programs,

accreditation requirements and realigned organizational structure. All full-time / non-faculty positions are reviewed by the Strategic Position Review Executive Committee prior to creating a position budget. The number of full-time positions increased by one position from FY18 Original Budget to FY19 Approved Budget due to employee reclassification from part-time to full-time and full-time position changes.

In addition to the staffing position increases, decreases, and transfers

for the General Fund and Non-General funds, the base expenditures have increased 0-3 percent over the past three years from the general wage increase, step increases and longevity bonuses. The previously mentioned salary adjustments can be based on merit, contractual obligations or years of service and are reviewed prior to the budgeting process or during contract negotiations.

FY18 FY19

Position Category FY17 ActualOriginal Budget

Approved Budget

GENERAL FUND:1 Administrators $15,560,659 $16,961,119 $14,953,5692 Full-Time Faculty 28,142,146 33,307,716 34,000,4943 Full-Time Lecturer 1,571,325 416,000 416,0004 Sabbatical Leave 920,212 0 05 Professional 12,195,321 12,573,953 15,339,2596 Exempt Union Personnel 75,435 75,970 80,2377 Non-Exempt Union Personel 11,754,552 12,248,729 12,780,9238 Bldg Ground Service Union 5,075,829 5,356,032 5,475,6589 Exempt Non-Union Personel 5,235,433 5,748,613 5,475,731

10 Non-Exempt Non-Union Prsl 5,279,837 6,197,615 6,378,39111 Bldg Ground Serv Supervsr 959,073 1,067,540 1,203,99712 Full-Time Salary Recoupment 0 (4,419,048) (4,038,096)13 Overtime Payments 854,672 564,733 571,48314 Full-Time Fringe Benefits 27,337,567 29,276,765 30,669,82415 Fringe Benefits-Special 686,362 534,036 694,58319 Fringe Recoupment 0 (1,380,952) (1,261,904)20 Intrl Sales-Janitorial (33,669) (33,669) (33,669)21 Intrl Purch-Repair Bldgs 79,847 79,847 79,84722 Intrl Sales-Repair Bldgs (229,390) (229,390) (229,390)23 Intrl Sales-Care Grounds (160,149) (160,149) (160,149)24 Intrl Sales-Security (635,125) (635,125) (635,125)25 Total Full-Time General Fund 114,669,936 117,550,335 121,761,662

NON-GENERAL FUNDS:26 Administrators 2,302,173 2,336,575 2,112,785 27 Professional 2,139,952 2,141,418 2,270,620 28 Exempt Non-Union Personel 223,680 394,500 357,710 29 Non-Exempt Non-Union Prsl 1,230,510 1,541,609 1,577,912 30 Bldg Ground Serv Supervsr 20,642 31,850 38,500 31 Overtime Payments 8,691 5,500 1,500 32 Full-Time Fringe Benefits 1,841,087 2,014,360 2,021,056 33 Fringe Benefits-Special 86,141 87,161 87,619 34 Intrl Purch-Janitorial 33,669 33,669 33,669 35 Intrl Purch-Repair Bldgs 149,543 149,543 149,543 36 Intrl Purch-Care Grounds 160,149 160,150 160,149 37 Intrl Purch-Security 635,125 635,125 635,125 38 Total Full-Time Non-General Funds 8,831,363 9,531,460 9,446,18939 Total Full-Time College $123,501,299 $127,081,795 $131,207,851

Unrestricted Full-Time Salary and Benefits Expenditure by Employee Category


Part-Time Position Staffing and Expenditure Trends

The part-time staffing, instructional and non-instructional dollars will vary between years depending on anticipated program offerings and program demand. If the demand for a particular program is lower than anticipated, the dollars are not spent. Over the past four years, the General Fund has adjusted part-time expenditures to accommodate summer lecturers, adjunct faculty, theater technicians and building and grounds staff. During that time, adjunct faculty has decreased due to enrollment declines. For FY19, the College anticipates an increase in overall part-time staffing, seen on the part-time salary and benefits table to the right. The General Fund part-time staffing budget increased approximately 1.8 percent due to better aligning the College’s resources in accordance with three-year historical spending trends and the

increased need for Non-General Fund part-time staffing for FY19, primarily due summer term faculty increases and tutors for math initiatives.

Overall, the staffing changes that occurred for FY19 were within expectations. The trend of utilizing adjunct faculty to meet the demands of enrollment and to utilize part-time staff temporarily to fill vacant full-time positions will continue. The College has many diverse employee categories that involve union, non-union, faculty, non-faculty and management, which adds complexity to the staffing process.

Position Category FY17 Actual

FY18 Original Budget

FY19 Approved

Budget

GENERAL FUND:1 Summer Faculty FT Rate $5,386,148 $5,514,496 $5,903,1202 Summer Faculty PT Rate 614,946 597,619 630,8323 Summer Adjunct 2,002,805 1,991,636 2,220,1714 Full-Time Faculty Adjunct Asgnmnt. 1,420,349 1,566,855 1,549,1395 Adjunct for Faculty-Reassign Time 1,845,365 0 06 PT Instructor Assignment 5,324 7,868 8,8577 Adjunct Faculty 12,176,100 11,792,601 11,755,0318 Faculty Substitutions 56,582 55,484 55,4849 Faculty Evaluations 30,906 29,613 29,613

10 Faculty - Credit By Exam 260 200 20011 Part-Time Temp Union 3,291,578 3,452,965 3,514,48212 Tutor - Non-Academic 880,228 837,962 1,049,13313 Part-Time Seasonal 24,301 35,407 38,15914 Interim for Full Time Non Faculty 316,320 0 015 Part-Time Temp Agency 101,440 49,969 41,93516 Temp Agency PT Replace 296,492 0 017 Part-Time Temp Non-Union 2,070,383 2,311,107 2,291,13818 PT Temp Bldg Grnds Serv 1,313,727 1,510,482 1,438,69019 Supplmental PT Non-Faculty Asgnmnt. 205,399 99,282 104,44220 PT Non-Instructional Faculty 700,508 452,253 452,25321 Student Assist-Regular 466,845 655,345 544,81022 Part-Time Fringe Benefits 5,978,832 6,073,831 6,083,95023 Total Part-Time General Fund 39,184,838 37,034,976 37,711,440

NON-GENERAL FUNDS: 24 Summer Adjunct 50,651 51,118 43,25225 PT Instructor Assignment 1,871,996 1,822,839 1,987,54226 Adjunct Faculty 4,195,334 3,720,597 4,008,248 27 Part-Time Seasonal 19,128 15,830 18,19028 Part-Time Temp Agency 114,577 0 029 Temp Agency PT Replace 5,023 0 030 Part-Time Temp Non-Union 749,069 854,466 788,51331 Supplmental PT Non-Faculty Asgnmnt 17,718 12,000 10,00032 PT Non-Instructional Faculty 500 0 033 Student Assist-Regular 200 10,400 034 Part-Time Fringe Benefits 577,871 578,663 572,80735 Total Part-Time Non-General Funds 7,602,067 7,065,913 7,428,55236 Total Part-Time College $46,786,905 $44,100,889 $45,139,992

Unrestricted Part-Time Salary and Benefits Expenditure by Employee Category


GLOSSARY

• 15+ Perks Program – an incentive for students to enroll full-time and earn rewards equal to 50 percent of tuition. This program rewards students for enrolling each term and provides a way to complete a degree or certificate within two years.

• 30 Credit Hour Standard – provides a tuition waiver for summer semester when a student achieves 30 credits within the academic year. The waiver is 50 percent of the cost of tuition on up to 12 credits.

• Academic Year (AY) – refers to the annual period during which a student attends college. Typically, the academic year runs from August through July, crossing calendar and fiscal years.

• Academic Quality Improvement Program (AQIP) – a continuous quality improvement model which is an alternative to the traditional ten-year self-study for institutional reaccreditation through the Higher Learning Commission of the North Central Association of Colleges and Schools (NCA). In January of 2004, Tri-C made a commitment to using AQIP for reaccreditation.

• Accrual Basis of Accounting – an accounting method in which transactions are recognized in the fiscal year when they occur, regardless of when cash is received or disbursed.

• Age Discrimination in Employment Act (ADEA) – prohibits employment discrimination against persons 40 years of age or older in the United States, and applies to private employers with 20 or more employees, state and local governments, employment agencies, labor organizations and the federal government.

• Alternative Retirement Plan (ARP) – a defined contribution retirement plan with the benefits determined by the amount of contributions and investment earnings accumulated in the account over time. ARP is a replacement for participation in either STRS or OPERS.

• Americans with Disabilities Act (ADA) – a civil rights law that prohibits private employers, state and local governments, employment agencies and labor unions from discriminating against qualified individuals with disabilities in job application procedures, hiring, firing, advancement, compensation, job training and other terms, conditions and privileges of employment.

• American Federation of State, County, and Municipal Employees (AFSCME) – a public services employees union that advocates for fairness in the workplace, excellence in public services and prosperity and opportunity for working families.

• American Association of Community Colleges (AACC) – the primary advocacy organization for the nation’s community colleges which represents nearly 1,200 two-year associate degree-granting institutions and more than 12 million students. AACC promotes community colleges through five strategic action areas: recognition and


advocacy for community colleges; student access, learning and success; community college leadership development; economic and workforce development; and global and intercultural education.

• American Association of University Professors (AAUP) – a nonprofit membership association of faculty and other academic professionals whose mission is to advance academic freedom and shared governance; to define fundamental professional values and standards for higher education; to promote the economic security of faculty, academic professionals, graduate students, post-doctoral fellows, and all those engaged in teaching and research in higher education; to help the higher education community organize to make their goals a reality; and to ensure higher education’s contribution to the common good.

• Appropriation – the act of setting aside money for a specific purpose.

• Articulation Agreements – college partnerships between community colleges and four-year colleges to provide a smooth transition for transfer students from community college graduates into four-year colleges.

• Balanced Budget – a budget whereby operating expenditures do not exceed resources.

• Board of Trustees – the Cuyahoga Community College District Board of Trustees consists of nine trustees who, in collaboration with the College President, are charged with fulfilling the goals set forth in the College Mission Statement. The College President also serves as the Secretary to the Board which has the authority to act as the governing body in all policy matters of the College requiring attention or action. Appointments to the Board are made by the Governor (three trustees) and the Cuyahoga County Board of Commissioners (six trustees) for five-year terms or the remainder of vacated terms.

• Bonds – debt instruments by which an investor loans money to an entity that borrows the funds for a defined period at a variable or fixed interest rate.

• Budget – an estimation of the revenue and expenses over a specified future period.

• Business Intelligence –computer-based techniques used in identifying, extracting, and analyzing business data such as sales revenue by programs, operating costs by department, or associated costs and incomes.

• Calendar Year (CY) –an annual period of January 1st through December 31st in that same year

• Capital Expenditure – the use of funds or assumption of a liability in order to obtain or upgrade physical assets.

• Capital Program Projects – Cuyahoga Community College’s working capital projects which are based on current needs, funding priority and place in the College’s Ten-year College-wide Academic and Facilities Master Plan.


• Capstone Course – the last class in a program of study designed for students in college or graduate school to demonstrate mastery of a particular subject.

• Centers of Excellence – established areas of study the College excels in and designed to meet the educational, cultural and economic needs of our communities by providing the most innovative programming available. The College’s six Centers of Excellence include Nursing, Creative Arts, Public Safety, Hospitality Management, Information Technology, and Manufacturing.

• Chancellor’s Strategic Plan for Higher Education 2008-2017 – former Chancellor Fingerhut established a ten-year strategic plan for higher education that details strategies to meet the Governor’s goal of enrolling 230,000 more students while keeping more graduates in Ohio and attracting more talent to the state.

• Collective Bargaining Agreement – a labor contract between an employer and one or more unions. Collective bargaining consists of the process of negotiation between representatives of a union and employers in respect to the terms and conditions of employment such as wages, hours of work, working conditions, and grievance-procedures, and about the rights and responsibilities of trade unions.

• College Credit Plus – allows eligible students in grades 7 through 12 to earn high school and college credit that will appear on both their high school and college transcripts. Benefits to students include earning college credit for free, access to a large selection of courses, and completing college and high school degree requirements simultaneously.

• Community and Continuing Education – a department in Cuyahoga Community College that offers a wide range of programs and courses spanning a broad base of career development, personal enrichment and continuing education topics for all ages.

• Corporate College® – a division of Cuyahoga Community College that offers high-end technology courses and a wide spectrum of leadership and professional development programs designed for individuals as well as businesses that are seeking to improve skills and boost knowledge to compete in today's business world. Corporate College® has state-of-the-art meeting and conference amenities available for rental.

• Debt Burden Ratio (DBR) – measures the affordability of debt and therefore is a key financial indicator for institutions issuing debt. The ratio calculates the current debt service in relation to the total expenditures.

• Debt Service Coverage Ratio (DSCR) – indicates the net revenue stream available to meet an institution’s debt burden should economic conditions change.

• Department of Labor (DOL) – a department of the United States government whose mission is to foster, promote and develop the welfare of the wage earners, job seekers, and retirees of the US; improve working conditions; advance opportunities for profitable employment; and assure work-related benefits and rights.


• Employers Recourse Council (ERC) – the leading human resources organization serving Cleveland, Akron, and Northeast Ohio with over 1,000 members. ERC helps organizations create great workplaces by providing HR resources, training, consulting and coaching services. The ERC hosts Northcoast 99, a program honoring 99 great workplaces with top talent.

• Enterprise Resource Planning (ERP) – a business support IT system that maintains in a single database the data needed for a variety of business functions such as Manufacturing, Supply Chain Management, Financials, Projects, Human Resources, and Customer Relationship Management.

• Environmental Protection Agency – an agency of the federal government whose mission is to protect human health and the environment.

• Equal Employment Opportunity Commission (EEOC) – an agency of the federal government responsible for enforcing federal laws that make it illegal to discriminate against a job applicant or an employee because of the person’s race, color, religion, sex (including pregnancy, gender identity and sexual orientation), national origin, age (40 or older), disability or genetic information.

• Family and Medical Leave Act (FMLA) – a United States labor law allowing an employee to take unpaid, job-protected leave for specified family and medical reasons with continuation of group health insurance coverage under the same terms and conditions as if the employee had not taken leave.

• Family Educational Rights and Privacy Act (FERPA) – a federal law that protects the privacy of student education records. The law applies to all schools that receive funds under an applicable program of the U.S. Department of Education. FERPA gives parents certain rights with respect to their children’s education records. These rights transfer to the student when he or she reaches the age of 18 or attends a school beyond the high school level.

• Fiscal Year (FY) – a fiscal year is an annual time frame used for tax/auditing purposes that does not conform to the calendar year of January 1st through December 31st. The College operates on a fiscal year from July 1st to June 30th.

• Full-Time Equivalent (FTE) – a measure of an employee’s involvement or a student's enrollment with the College. An FTE of 1.0 means that the person is equivalent to a full-time worker/student; while an FTE of 0.5 signals that the worker/student is only half-time. Typically, different scales are used to calibrate this number for employees and students. Employees are based on position class, with one FTE defined as a 40-hour work week and others as a 37.5-hour work week. One student FTE is defined as 30 credit hours per academic year.

• Generally Accepted Accounting Principles (GAAP) – accounting standards developed and established by FASB and GASB which determine how financial statements are prepared. Generally, GAAP includes local applicable accounting framework, related accounting law, rules, and accounting standard.


• General Fund – the primary operating fund of the college that includes activities directly related to the College’s basic educational objectives.

• Government Accounting Standards Board (GASB) –GASB mission is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports and educate stakeholders on how to most effectively understand and implement those standards.

• Government Finance Officers Association (GFOA) – a professional association which represents public financial officials throughout the United States and Canada whose mission is to promote excellence in state and local government financial management. The GFOA established recognition programs to encourage and assist state and local governments to improve the quality of their financial management and recognize their achievement. The College participates in the Distinguished Budget Presentation Award Program, the Certificate of Achievement for Excellence in Financial Reporting Program (CAFR), and the Popular Annual Financial Reporting Award Program (PAFR).

• Health Care and Education Reconciliation Act of 2010 – a law that was enacted by the 111th United States Congress, by means of the reconciliation process, in order to amend the Patient Protection and Affordable Care Act (Pub.L. 111–148) and was signed into law by President Barack Obama on March 30, 2010. The law includes the Student Aid and Fiscal Responsibility Act which was attached as a rider; however, small technical parts of the bill relating to Pell Grants were removed during the reconciliation process. The Health Care and Education Reconciliation Act is divided into two titles, one addressing health care reform and the other addressing student loan reform.

• Health Insurance Portability and Accountability Act (HIPAA) – enacted by the U.S. Congress in 1996. According to the Centers for Medicare and Medicaid Services (CMS) website, Title I of HIPAA protects health insurance coverage for workers and their families when they change or lose their jobs. Title II of HIPAA, known as the Administrative Simplification (AS) provisions, requires the establishment of national standards for electronic health care transactions and national identifiers for providers, health insurance plans, and employers.

• Higher Learning Commission (HLC) – an independent corporation, which was founded in 1895 as one of six regional institutional accreditors in the United States. HLC accredits degree-granting post-secondary educational institutions in the North Central region of 19 states.

• Infrastructure Marginal Analysis – the series of analytical metrics reviewed by the College when adding additional infrastructure or improvements. The analysis includes, but is not limited to, direct capital cost, the net operational expenditure impact, and personnel requirements.

• Joint Apprenticeship Training Councils (JATC) – construction trades, where the College and trade unions partner to provide training and college credits.


• League for Innovation in the Community College – an international non-profit organization with a mission to cultivate innovation in the community college environment. League activities and initiatives center on essential topics for community colleges, including diversity, equity and inclusion; information technology; leadership development; learning and student success; research and practice; and workforce development.

• Leadership in Energy and Environmental Design (LEED) – the most widely used green building rating system which provides a framework to create healthy, highly efficient, and cost-saving green buildings.

• Major Operating Unit (MOU) – there are four major operating units that the College consolidates and manages: Access, Learning and Success (AL&S); Administration and Finance (A&F); the Office of the President; and Workforce, Community and Economic Development Division (WCED).

• Minimize Volatile Pricing (MVP) – a risk management tool that the College utilizes to procure its natural gas supply. Utilizing a pre-planned and multiple-points-in-time-approach, this innovative program provides budget certainty while at the same time mitigating the potential negative effects of pricing spikes and market volatility.

• Moody’s Investors Service Ratios –a leading global provider of credit ratings, research, and risk analysis. The College has selected certain performance ratios to monitor financial health and viability.

• National Association of College and University Business Officers (NACUBO) – a membership organization representing more than 1,900 colleges and universities across the country. NACUBO represents chief business and financial officers through advocacy efforts, community service, and professional development activities.

• National Fire Protection Association – a global nonprofit organization devoted to eliminating death, injury, property and economic loss due to fire, electrical and related hazards. Their mission is to help save lives and reduce loss with information, knowledge and passion.

• Net Income Ratio – measures the surplus revenue from operating activities in relation to total operating and non-operating revenue, and is a leading indicator of how changes in operating activities will impact Senate Bill 6 ratios.

• Northcoast 99 Award – an annual recognition program issued by the Employers Recourse Council (ERC) that honors 99 great workplaces for top talent in northeast Ohio. ERC helps organizations create great workplaces by providing HR resources, training, and consulting services.

• North Central Association of Colleges and Schools (NCA) – a peer review and evaluation association whose members include schools, colleges and universities in 19 U.S. states whose purpose is to provide educational accreditation to schools within its jurisdiction. The NCA is one of six regional accreditation organizations recognized


by the United States Department of Education and Council for Higher Education Accreditation.

• Northeast Ohio – defined as the Area comprising of Ashland, Ashtabula, Columbiana, Cuyahoga, Erie, Geauga, Huron, Lake, Lorain, Mahoning, Medina, Portage, Richland, Stark, Summit, Trumbull, Tuscarawas, and Wayne counties.

• Occupational Safety and Health Administration (OSHA) – part of the United States Department of Labor whose mission is to assure safe and healthful working conditions for working men and women by setting and enforcing standards and by providing training, outreach, education and assistance.

• Office of Federal Contract Compliance Programs (OFCCP) – reports to the Secretary of Labor and protects workers, promotes diversity and enforces the law. OFCCP holds those who do business with the federal government responsible for complying with the legal requirement to take affirmative action and not discriminate on the basis of race, color, sex, sexual orientation, gender identity, religion, national origin, disability, or status as a protected veteran.

• Ohio Department of Higher Education (ODHE) – formerly known as the Ohio Board of Regents and is a Cabinet-level agency for the Governor of the State of Ohio that oversees higher education for the State. The agency’s main responsibilities include authorizing and approving new degree programs, managing state-funded financial aid programs and developing and advocating policies to maximize higher education’s contributions to the state and its citizens.

• Ohio Public Employee Retirement System (OPERS) – the largest state pension fund in Ohio, the 12th largest public retirement system and 15th largest retirement system in the U.S. a state managed public employee retirement system that provides quality retirement, disability, survivor, and health care benefits and services.

• Operating Unit – any organizational unit for which planning should take place and for which a budget is prepared.

• One College Culture – part of the College’s 2009-2014 Strategic Goals to continue to evolve a one college culture that focuses on providing students with a consistent, quality educational experience. To produce quality performance, the College will embrace individual accountability, data-driven decision-making, and change.

• Patient Protection and Affordable Care Act (PPACA) – the first part of the comprehensive health care reform law enacted on March 23, 2010 and amended by the Health Care and Education Reconciliation Act. The name “Affordable Care Act” is usually used to refer to the final amended version of the law which provides numerous rights and protections that make health coverage more fair and easy to understand, along with subsidies to make it more affordable, and expands the Medicaid program to cover more people with low incomes.

• Playhouse Square – a not-for-profit performing arts center in Cleveland, Ohio whose mission is presenting and producing a wide variety of performing arts, advancing arts


education, and creating a destination for entertainment, business and residential living. It is the country’s largest performing arts center outside of New York.

• Post-Secondary Enrollment Options Program (PSEOP) – now College Credit Plus which allows eligible students grades 7 through 12 to earn high school and college credit during the summer, fall and spring semesters that will appear on both their high school and college transcripts. .

• Primary Reserve Ratio – measures the financial strength and flexibility of the institution by indicating how long it could function using its expendable reserves without relying on additional net assets generated by operations. The ratio is calculated by dividing expendable net assets by total operating expenses. It is one of three Senate Bill 6 ratios.

• Quasi-Auxiliary Operating Units/Funds – these operations are intended to be self-supporting. The revenue generated, based upon estimated enrollment, student success outcome analytics and service levels must be evaluated prior to the development of individual budgets. These operations are important since they allow the College to provide service to students and the community that the College may not otherwise be able to offer such as bookstores, food service, parking, and non-credit training.

• Return on Net Assets (RONA) Ratio –measures the total economic return for an institution. The ratio is subject to short term and long-term volatility resulting from a large change in assets or inflationary factors. This ratio is a primary Moody’s Investors Service ratio.

• Restricted Grants and Contracts –funds which must be expended as specified by the grantor or donor and are used to supplement the basic educational budget of the College.

• Senate Bill 6 – Senate Bill 6 was enacted into law in 1997 and is designed to increase financial accountability of state colleges and universities by using a standard set of measures with which to monitor the fiscal health of campuses.

• Senate Bill 6 Ratios - The four ratios established by the Ohio Department of Higher Education to meet the requirements of Senate Bill 6 are the Primary Reserve Ratio, the Viability Ratio, the Net Income Ratio, and the composite score.

• Senate Bill 6 Composite Score –the score weights and factors the three other ratios: primary reserve, viability, and net income ratios, allowing ODHE to compare the institution’s financial health to state standards.

• Service Employees International Union (SEIU) – a union for full and part-time public employees which represents various support employees at the College including clerical, administrative, technical, and supervisory staff.

• State Share of Instruction (SSI) – Ohio’s primary mechanism of subsidizing the instructional costs at Ohio’s public institutions of higher education for the purpose of reducing the cost of tuition for Ohio residents. SSI funding in each fiscal year is


allocated according to a performance-based funding formula that incentivizes student course and degree completion, among other things.

• State Teachers Retirement System (STRS) of Ohio – a retirement system serving nearly 493,000 active, inactive and retired Ohio public educators. STRS Ohio is one of the largest public pension funds in the country.

• STEM (Science, Technology, Engineering and Math education) Program – the major goal of the STEM unit at the College is to increase student learning, success and completion of the Associate of Science or the Associate of Applied Science degrees. In addition to providing greater access to STEM education, the program seeks to strengthen the pipeline from secondary to post-secondary education and career and employment opportunities through Associate degrees and certificates.

• Strategic Hiring Process – the College evaluates positions as they become vacant and determines whether to fill them or delay postings to help achieve cost savings.

• Student Financial Assistance – expenditure function for various financial aid options which includes student loans, grants, scholarships and public benefits.

• Systems portfolio – As an AQIP institution, the College produces a systems portfolio in years four and seven of the eight-year accreditation cycle. The Systems Portfolio speaks to the six AQIP categories, provides an overview of the College and shows evidence the institution meets the criteria for accreditation. A peer review team responds to the portfolio through a Systems Appraisal, providing guidance in the continuous improvement projects to be carried out over the following four years.

• Tax Budget – a legal document prescribed by Ohio Revised Code 5705.28 which is used by the Budget Commission Department of the Cuyahoga County Fiscal Officer to certify property tax rates and issue a certificate of estimated resources.

• Tech Forum – establishes the strategic direction for technology at Cuyahoga Community College through the oversight, funding, and prioritization of relevant technology projects. The committee approves the allocation of funds for technology capital projects, reviews and recommends the development of policies and procedures in areas related to technology.

• Ten-year College-wide Academic and Facilities Master Plan – a tool to guide Cuyahoga Community College’s decision making with respect to providing the right amount and type of space in which it delivers its programs based on projected academic needs over a ten-year planning horizon.

• Tri-C® – is a registered trademark for Cuyahoga Community College (Tri-C®) which has strong brand recognition in northeast Ohio.

• Tuition Guarantee Program – an incentive for eligible new students to enroll full time for three years and pay the same tuition throughout that period.


• U-Pass Program – allows Tri-C students to ride free of charge on all Greater Cleveland Regional Transit Authority (RTA) buses and rapid trains during all academic semesters/sessions. Students must be enrolled in one or more academic credit hours and they must have paid their tuition in full, signed up for a tuition payment plan, or have authorized aid to cover their tuition.

• Viability Ratio –measures the availability of expendable net assets to cover debt should the institution need to settle its obligations as of the balance sheet date, and is one of three Senate Bill 6 ratios.

• Workforce Community and Economic Development (WCED) division – WCED offers Northeast Ohio businesses and individuals professional training and development.

• Workforce Solutions – Workforce Training provides both non-credit and credit training for individuals and businesses. Through employee training programs, professional development, lifelong learning opportunities, and community service programs, Workforce Solutions is dedicated to enhancing economic growth and the quality of life in Northeast Ohio.


ACKNOWLEDGEMENTS AND CONTACT INFORMATION

Cuyahoga Community College's FY19 budget required a significant planning process, which included input from staff and faculty from the entire College. Special thanks and appreciation are given to all who participated in the development of this document, particularly members of the Administration and Finance budget team. For questions or concerns regarding the Cuyahoga Community College’s FY19 budget, please contact: Mr. David Kuntz, CPA EVP Administration & Finance, Treasurer Phone: 216-987-4790 Fax: 216-987-4848 E-mail: [email protected]

Documents

SHARPENING FOCUS - Cuyahoga Community College · SHARPENING FOCUS CUYAHOGA COMMUNITY COLLEGE Fiscal Year 2018 – Approved Budget Book May 2017 Alex Johnson, Ph.D., President