An Analysis of Functional Budget and Expenditure Patterns and Rev

East Tennessee State University Digital Commons @ East Tennessee State University Electronic Theses and Dissertations Student Works August 1999 An Analysis of Functional Budget and Expenditure Patterns and Revenue Sources of Tennessee's Public Community Colleges from 1988 1989 Through 1997 1998 Charles J Jordan East Tennessee State University Follow this and additional works at: https://dc.etsu.edu/etd Part of the Community College Education Administration Commons, Community College Leadership Commons, and the Education Economics Commons Recommended Citation Jordan, Charles J., "An Analysis of Functional Budget and Expenditure Patterns and Revenue Sources of Tennessee's Public Community Colleges from 1988 1989 Through 1997 1998" (1999) Electronic Theses and Dissertations Paper 2928 https://dc.etsu.edu/etd/2928 This Dissertation - Open Access is brought to you for free and open access by the Student Works at Digital Commons @ East Tennessee State University It has been accepted for inclusion in Electronic Theses and Dissertations by an authorized administrator of Digital Commons @ East Tennessee State University For more information, please contact digilib@etsu.edu INFORMATION TO USERS This manuscript has been reproduced from the microfilm master UMI films the text directly from the original or copy submitted Thus, some thesis and dissertation copies are in typewriter face, while others may be from any type of computer printer The quality of this reproduction is dependent upon the quality of the copy submitted Broken or indistinct print colored or poor quality illustrations and photographs, print bleedthrough, substandard margins, and improper alignment can adversely affect reproduction In the unlikely event that the author did not send UMI a complete manuscript and there are missing pages, these will be noted Also, if unauthorized copyright material had to be removed, a note will indicate the deletion Oversize materials (e.g., maps, drawings, charts) are reproduced by sectioning the original, beginning at the upper left-hand comer and continuing from left to right in equal sections with small overlaps Photographs included in the original manuscript have been reproduced xerographically in this copy Higher quality 6” x 9° black and white photographic prints are available for any photographs or illustrations appearing in this copy for an additional charge Contact UMI directly to order Bell & Howell Information and Learning 300 North Zeeb Road, Ann Arbor, Ml 48106-1346 USA ljivli 800-521-0600 Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission AN ANALYSIS OF FUNCTIONAL BUDGET A N D EXPENDITURE PATTERNS AND R E V ENUE SOURCES OF T E N N E SSEE'S PUBLIC COMMUNITY COLLEGES FROM 1988-8 THR O U G H 1997-98 A Dissertation Presented to the Faculty of the Department of Educational Leadership and Policy Analysis East Tennessee State U n i v e r s i t y In Partial Fulfillment of the Requirements for the Degree Doctor of Education by C Julian Jordan August 1999 Reproduced with permission of the copyright owner Further reproduction prohibited without permission UMI Number 9950392 ® UMI UMI Microform9950392 Copyright 2000 by Bell & Howell Information and Learning Company All rights reserved This microform edition is protected against unauthorized copying under Title 17, United States Code Bell & Howell Information and Learning Company 300 North Zeeb Road P.O Box 1346 Ann Arbor, Ml 48106-1346 Reproduced with permission of the copyright owner Further reproduction prohibited without permission APPROVAL This is to cert i f y that the Grad u a t e C ommittee of C Julian Jordan met on the 12 th day of July, 1999 The committee read a n d examined his dissertation, supervised his defense of it in an oral examination, and decided to recommend that his study be s u b m i t t e d to the Graduate Council, in partial fulfillment of the requirements for the degree of Doctor of Education AM M lU/lf, Chair, Graduate C ommittee Signed on b e h a l f of the G raduate Council Graduate Studies ii Reproduced with permission of the copyright owner Further reproduction prohibited without permission ABSTRACT AN ANALYSIS OF FUNCTIONAL BUDGET AND EXPENDITURE PATTERNS A N D REVENUE SOURCES OF TENNESSEE'S PUBLIC COMMUNITY COLLEGES FROM 1988-89 THROUGH 1997-98 by C Julian Jordan The purpose of this study was to determine how public twoyear colleges in Tennessee internally budg e t e d and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98 The prim a r y focus was on the 14 Tennessee Board of Regents (TBR) community colleges and the internal allocation of expenditures by function from 1988-8 through 1997-98 A limited functional expenditure comparison was made with data from the National As s o c iation of College and University Business Officers' (NACUBO) comparative financial analysis for fiscal years 1993-94 and 1994-95 as well as with the Integrated Postsecondary Education Data System (IPEDS) survey for the 1996-97 fiscal year The study examined whether the T B R community colleges were apportioning a larger percentage of their budgets for direct instruction and less for administrative support services in 1997-98 versus 1988-89 The analysis also examined staffing patterns relative to FTE enrollment, changes in revenue patterns for the four major sources of unrestricted E&G funds, and tuition increases A portion of the analysis included comparisons between current and constant dollars to measure the real gain or loss in financial resources after allowing for inflation as m e a s u r e d by the Consumer Price Index (CPI) A p r i m a r y research question underlying this study sought to determine if the public two-year colleges in Tennessee were operating more efficiently at the end of the research period regarding the internal allocation of budgeted funds It was assumed that efficiency could be m e a s u r e d in terms of an increase in the percentage allocation of funds to direct instruction and a decrease in the percentage iii Reproduced with permission of the copyright owner Further reproduction prohibited without permission allocated to institutional support for general administration In spite of a red u c t i o n in the s hare of state appropriations p r o v i d e d to higher e d u c a t i o n d uring t h e past decade, the T B R c o m m u n i t y colleges a pportioned a l a r g e r percentage of their budgets for instructional cost in 199798 than in 1988-89 Conversely, t h e s e colleges e x p e n d e d a smaller p o r tion of t heir budgets for a dministration at the e n d of the t e n - y e a r period In conclusion to this study, recommendations are m a d e to m o r e effectively in f o r m public p o l i c y m a k e r s and t he g e n e r a l pub l i c as to the efficiency of T e n n e s s e e ' s public c o m m u n i t y colleges r e g a r d i n g the allocation o f financial resources Comparisons w i t h national and S o u t h e r n Regional E d u c a t i o n Bo a r d data are also desirable P ublic policymakers are e ncouraged to m o r e critically e x a m i n e the long-range benefits of a n ed u c a t e d population a n d the forecast for technical skills required of the w o r k f o r c e in the st century CHAIR: Terrence Tollefson, Ph.D iv Reproduced with permission of the copyright owner Further reproduction prohibited without permission DEDICATION I dedicate this dissertation to my wife a n d children M y wife, Nadine, s u p p o r t e d me unceasingly in this e ndeavor for the past four and one-half years She always o f f e r e d encouragement and support Absher, My daughter, Dr K i m Jordan provided the encouragement and stimulus to c onsider enrolling in the d o c t o r a l program Chris in his own quiet w a y motivated me to fulfill this goal My boss, mentor, this trip possible and friend Dr Jack Cam p b e l l made He has encouraged and m o t i v a t e d me by serving as an e x e m p l a r y example for the past 30 years Bill Locke has b een a friend and confidant Dr He always pr ovided words of w i s d o m with encouragement The Walters State cohort was there from b e g i n n i n g to end Visitors to W a l t e r s State positively refer to the family and open enviro n m e n t as one of the unique aspects of the college No w her e is this culture more obvious than w i t h this cohort T h a n k each of you for your a s s i s t a n c e and friendship Lynn, assurance, Gary, motivation, and Rosemary have p r o v i d e d needed and encouragement during the highs a n d lows throughout the program A special thanks is due to e ach of these friends v Reproduced with permission of the copyright owner Further reproduction prohibited without permission ACKNOWLEDGEMENTS Appreciation is extended to the faculty of the Department of Educational Leadership an d Policy Analysis at East Tennessee State University for m a k i n g the doctoral cohort program accessible You have t r u l y nurtured the philosophy of "life long learning." You are a caring but persistent and deman d i n g faculty You ar e a faculty who commands respect b y your a c t i o n s I wish to tha n k the members of my committee, Terrence Tollefson, Dr Louise MacKay, and Dr Russell West Dr Dr Norma MacRae, Each one has p r o v i d e d encouragement and unselfishly shared their insight an d knowledge You have most graciously accommodated the schedules of working adults Dr Tollefson, your caring and w a r m t h as an educator is unsurpassed You unselfishly gave of your time and energies wheneve r assistance was needed You are blessed with the abil i t y to filter t h r o u g h volumes of material and readily discern fact You have the gift of a teacher I am proud that you served as m y chairman and to know you as a friend A special note of appreciation is du e to Melissa Shelton Without her assistance and gentle prodding, document would not have been completed this She is the most vi Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Table B-1 Fall Term FTE Enrollment TBR Community Colleges Fiscal Years 1988-89 Through 1997-98 Sorted in Ascending Order bv FTE for Fiscal Year 1988-89 Institution DSCC NSTCC MSCC CoSCC JSCC CISCC PSTCC vscc w scc NSTI SSCC RSCC CSTCC STIM Total 1988-89 976 1,092 1,438 1,606 1,663 1,798 2,038 2,110 2,276 2,335 2,588 2,663 3,710 3,950 1989-90 1,114 1,399 1,574 1,821 1,850 1,860 3,145 2,246 2,636 2,436 2,845 3,044 4,243 4,353 1990-91 1,230 1,804 1,794 2,045 2,035 2,052 4,022 2,585 2,934 2,632 2,946 3,376 4,660 4,526 1991-92 1,357 2,058 2,013 2,177 2,159 2,137 4,818 3,046 3,357 2,743 4,068 3,589 5,107 5,110 1992-93 1,289 2,222 2,150 2,361 2,188 2,234 5,098 3,369 3,542 2,710 4,482 3,848 5,369 5,273 1993-94 1,357 2,288 2,117 2,255 2,143 2,151 4,941 3,611 3,520 2,602 4,567 3,713 5,214 5,378 1994-95 1,380 2,372 2,133 2,331 2,088 1,929 4,866 3,783 3,602 2,749 4,189 3,614 5,144 5,227 1995-96 1,373 2,314 2,077 2,501 2,155 2,204 4,768 3,904 3,507 2,778 3,998 3,591 4,982 5,022 1996-97 1,531 2,459 2,116 2,639 2,223 2,111 5,003 4,129 3,731 3,112 3,740 3,688 5,427 4,900 1997-98 1,533 2,422 2,287 2,820 2,328 2,376 5,217 4,236 3,807 3,357 3,193 3,720 5,227 4,660 30,243 34,566 38,641 43,739 46,135 45,857 45,407 45,174 46,809 47,183 % Change # Change 89 to 98 89 to 98 57% 557 122% 1,330 59% 849 76% 1,214 40% 665 32% 578 156% 3,179 101% 2,126 67% 1,531 44% 1,022 23% 605 40% 1,057 41% 1,517 18% 710 56% 16,940 194 Reproduced with permission of the copyright owner Further reproduction prohibited without permission Table B-2 Fall Term FTE Enrollment TBR Community Colleges Fiscal Years 1988-89 Through 1997-98 Sorted in Ascending Order bv FTE for Ten-Year Average Institution DSCC MSCC NSTCC JSCC CISCC CoSCC NSTI WSCC VSCC RSCC SSCC PSTCC STIM CSTCC Total 1988-89 976 1,438 1,092 1,663 1,798 1,606 2,335 2,276 2,110 2,663 2,588 2,038 3,950 3.710 30,243 1989-90 1990-91 1,230 1,114 1,574 1,794 1,399 1,804 2,035 1,850 2,052 1,860 2,045 1,821 2,436 2,632 2,636 2,934 2,246 2,585 3,376 3,044 2,946 2,845 3,145 4,022 4,526 4,353 4.243 4.660 34,566 38,641 1991-92 1,357 2,013 2,058 2,159 2,137 2,177 2,743 3,357 3,046 3,589 4,068 4,818 5,110 5.107 43,739 # % Change Change 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 89 to 98 89 to 98 1,289 1,357 1,380 1,531 1,373 1,533 57% 557 2,150 2,117 2,133 2,077 2,116 2,287 59% 849 2,288 2,222 2,372 2,459 2,422 122% 1,330 2,314 2,143 2,088 2,223 2,188 2,155 2,328 40% 665 2,151 2,234 1,929 2,111 2,376 578 2,204 32% 2,361 2,255 2,331 2,501 2,639 2,820 76% 1,214 2,602 3,112 2,710 2,749 2,778 44% 1,022 3,357 3,520 3,542 3,602 3,731 1,531 3,507 3,807 67% 3,369 3,611 3,783 4,129 3,904 4,236 101% 2,126 3,713 3,848 3,591 3,614 3,688 3,720 40% 1,057 4,482 4,567 4,189 3,740 3,998 3,193 23% 605 5,098 4,941 4,866 5,003 4,768 5,217 156% 3,179 5,378 5,273 5,227 4,900 5,022 4,660 710 18% 5.369 5.214 5.144 4.982 5.427 5.227 1.517 41% 46,135 45,857 45,407 45,174 46,809 47,183 56% 16,940 10 Year Average 1,314 1,970 2,043 2,083 2,085 2,256 2,745 3,291 3,302 3,485 3,662 4,392 4,840 4,908 195 APPENDIX C REVENUE ANALYSIS 196 Reproduced with permission of the copyright owner Further reproduction prohibited without permission 197 Table C-1 Summary of Unrestricted Current Fund Revenues bv Major Source TBR Community Colleges Fiscal Year 1988-89 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 3,713,118 1,477,569 1,435.531 881,457 1,486,013 1,406,718 2,300,995 1,329,371 2,225,778 2,467,044 2,640,601 3.793,488 1,852,473 1,940,198 State Appropriation $ 11,072,000 6,213,900 5,514,100 3,359,200 5,767,334 4,607,700 8,118,400 4,026,300 6,129,751 8,208,596 9,484,800 12,647,300 6,553,800 7,828,400 Sales of Educ Depts $ 173,676 95,109 85,689 71,419 200,423 70,777 Total $ 28,950,354 $ $ % Distribution 21% 99,531,581 73% 14,640 97,826 310,002 220 72,480 195,876 Other Sources $ 664,824 339,440 251,269 220,793 424.707 339,208 607,584 247,372 655,067 875,378 598,788 713,452 436,388 687,052 1,388,137 $ 7,061,322 $ 136,931,394 5% 100% - 1% Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 15,623,618 8,126,018 7,286,589 4,532,869 7,878,477 6,424,403 11,026,979 5,603,043 9,025,236 11,648,844 13,034,191 17,154,460 8,915,141 10,651,526 198 Table C-2 Summary of Unrestricted Current Fund Revenues by Maior Source T B R Community Colleges Fiscal Year 1989-90 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 4,340,084 1,739,364 1,785,393 1,078,971 1,831,428 1,651,693 2,507,924 1,680,318 3,456,313 3,322,079 3,048,736 4,777,024 2,190,929 2,527,572 State Appropriation $ 12,045,660 6,280,900 5.777,440 3,469,460 5,902,100 4,849,100 8,204,880 4,145,100 6,934,580 8,875,860 9,952,920 12,997,040 6,926,140 7,998,760 Sales of Educ Depts $ 230,374 86,089 89,320 73,801 90,147 76,852 86,565 323,065 188 74,720 182,222 Other Sources 694,401 $ 357,582 289,202 243,794 506,787 347,651 680,625 277,836 633,982 1,018,332 454,917 1,340,305 372,535 727,059 Total $ 35,937,828 $ 104,359,940 $ 1,313,343 $ 7,945,008 $ 149,556,119 24% 70% 1% 5% 100% % Distribution - - Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 17,310,519 8,463,935 7,941,355 4,866,026 8,330,462 6,925,296 11,393,429 6,103,254 11,024,875 13,302,836 13,779,638 19,114,557 9,564,324 11,435,613 199 Table C-3 Summary of Unrestricted Current Fund Revenues bv Mai'or Source TBR Community Colleges Fiscal Year 1990-91 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Total % Distribution Student Fees $ 5,315,848 2,064,838 2,137,430 1,290,186 2,181,126 1,957,479 2,986,872 1,988,647 4,855,373 3,835,057 3,957,571 5,518,929 2,839,688 3,128,657 State Appropriation $ 13,051,400 6,248,600 6,162,400 3.612,700 6,001,800 5,072,500 8,102,500 4,504,000 9,223,300 9.624.800 10,114,900 13,309,900 7,094,500 8,280,200 Sales of Educ Depts $ 239,011 94,468 93,317 74,000 96,316 71,335 263 44,057,701 $ 110,403,500 $ 27% 67% 88,877 306,914 511 78,377 206,907 Other Sources $ 643,000 311,987 281,335 236,371 502,113 306,071 600,352 591,643 695,611 946,355 454,380 1,418,255 378,676 668,769 1,350,296 $ 8,034,918 $ 163,846,415 5% 100% - 1% Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 19,249.259 8,719,893 8,674,482 5,213,257 8,781,355 7,407,385 11,689,987 7,084,290 14,774,284 14,495,089 14,833,765 20,247,595 10,391,241 12,284,533 200 Table C-4 Summary of Unrestricted Current Fund Revenues by Major Source TBR Community Colleges Fiscal Year 1991-92 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 6,408,903 2,248,826 2,395,793 1,366,745 2,362,911 2,201,627 3,186,395 2,378,538 5,804,258 4,038,843 5,943,973 6,202,502 3,437,807 3,571,997 State Appropriation $ 12,687,600 6,090,100 6,005,300 3,517,100 5,860,000 4,951,000 7,728,600 4,415,300 8,960,900 9,362,100 9,624,400 12,990,200 6,926,500 8,083,700 Sales of Educ Depts 253,761 $ 108,238 90,735 69,743 90,960 68,947 880 Total $ 51,549,118 $ 107,202,800 $ 31% 64% % Distribution 87,281 340,240 1,087 69,069 224,527 Other Sources 495,692 $ 243,420 279,379 226,569 452,741 276,857 370,945 420,458 780,390 907,175 314,414 1,198,652 280,457 566,637 1,405,468 $ 6,813,786 $ 166,971,172 4% 100% - 1% Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 19,845,956 8,690,584 8,771,207 5,180,157 8,766,612 7,498,431 11,286,820 7,214,296 15,545,548 14,395,399 16,223,027 20,392,441 10,713,833 12,446,861 201 Table C-5 Summary of Unrestricted Current Fund Revenues by Major Source TBR Community Colleqesx Fiscal Year 1992-93 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 7,186,180 2,436,679 2,654,424 1,438,542 2,495,139 2,427,623 3,350,012 2,622,164 6,526,618 4,423,100 6,037,225 6,806,750 4,038,301 3,954,959 State Appropriation $ 14,961,000 6,865,900 6,943,600 4,106,900 6,779,500 5,834,300 8,602,300 5,737,500 11,662,800 10,956,000 12,138,800 14,947,000 8,439,900 9,841,300 Sales of Educ Depts $ 265,946 94,636 106,136 75,216 102,793 78,265 1,234 - Total $ 56.397,716 $ 127,816,800 $ 29% 67% % Distribution 90,382 315,945 880 84,478 252,256 Other Sources $ 314,416 256,145 234,394 187,262 465,885 216,645 674,683 423,934 711,467 737,209 198,210 862,642 227,505 542,823 1,468,167 $ 6,053,220 $ 191,735,903 3% 100% - 1% Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 22,727,542 9,653,360 9,938,554 5,807,920 9,843,317 8,556,833 12,628,229 8,783,598 18,900,885 16,206,691 18,690,180 22,617,272 12,790,184 14,591,338 202 Table C-6 Summary of Unrestricted Current Fund Revenues by Major Source TBR Community Colleges Fiscal Year 1993-94 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 7,222,178 2,404,561 2,686,127 1,617,377 2,564,026 2,463,454 3,456,405 2,788,859 6,859,560 4,651,120 5,901,361 7,057,907 4,457,286 4,090,800 State Appropriation $ 16,434,900 7,425,800 7,599,000 4,411,600 7,383,600 6,455,600 9,010,400 6,505,900 13,188,200 12,075,500 14,018,500 16,289,100 9,718,100 10,921,400 Sales of Other Educ Depts Sources $ 287,789 $ 314,783 117,776 261,413 132,382 239,085 198,710 95,369 98,385 460,663 114,218 250,015 440,163 703 565,084 975,301 1,055,252 98,922 314,089 250,891 994,506 113,094 218,582 505,352 364,861 Total $ 58,221,021 $ 141,437,600 $ 1,737,588 $ 6,729,800 $ 208,126,009 28% 68% 1% 3% 100% % Distribution - - - Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 24,259,650 10,209,550 10,656,594 6,323,056 10,506,674 9,283,287 12,907,671 9,859,843 21,023,061 17,880,794 20,484,841 24,341,513 14,507,062 15,882,413 203 Table C-7 Summary of Unrestricted Current Fund Revenues bv Major Source TBR Community Colleges Fiscal Year 1994-95 CSTCC CISCO CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 7,118,367 2,334,303 2,832,807 1,768,389 2,667,776 2,521,802 4,019,073 2,882,663 7,002,075 4,780,434 5,794,287 7,254,482 4,547,350 4,425,174 State Appropriation $ 17,822,400 7,928,600 8,149,800 4,720,900 7,961,500 7,046,300 9,482,100 7,205,000 14,735,400 13,176,700 15,491,900 17,549,200 11,124,800 12,017,700 Sales of Other Educ Depts Sources $ 330,767 $ 375,181 113,339 306,487 142,458 244,742 92,539 209,853 133,422 492,391 120,020 248,895 185 377,434 724,480 725,068 120,482 885,582 378,240 298,172 682 1,129,416 164,066 330,211 352,843 506,319 Total $ 59,948,982 $ 154,412,300 $ 1,949,043 $ 6.854,231 $ 223,164,556 27% 69% 1% 3% 100% % Distribution - - Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 25,646,715 10,682,729 11,369,807 6,791,681 11,255,089 9,937,017 13,878,792 10,812,143 22,462,543 18,963,198 21,962,599 25,933,780 16,166,427 17,302,036 204 Table C-8 Summary of Unrestricted Current Fund Revenues by Major Source TBR Community Colleges Fiscal Year 1995-96 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 7,286,959 2,464,196 3,174,235 1,832,942 2,803,647 2,642,540 4,299,793 3,008,395 7,215,026 4,690,518 5,498,189 7,394,104 5,042,853 4,474,162 State Appropriation $ 18,283,700 8,130,600 8,361,200 4,840,900 8,167,900 7,220,100 9,716,100 7,382,800 15,109,700 13,509,300 15,886.300 17,987,600 11,411,500 12,307,500 Sales of Educ Depts $ 332,792 131,661 143,858 106,105 135,432 114,361 Total $ 61,827,559 $ 158,315,200 $ 27% 69% % Distribution 126,562 385,615 924 125,505 434,568 Other Sources 607,580 $ 298,481 248,503 227,423 490,663 255,232 370,560 806,237 586,517 802,718 549,362 1,330,742 301,506 512,821 2,037,383 $ 7,388,345 $ 229,568,487 3% 100% - - 1% Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 26,511,031 11,024,938 11,927,796 7,007,370 11,597,642 10,232,233 14,386,453 11,197,432 22,911,243 19,129,098 22,319,466 26,713,370 16,881,364 17,729,051 205 Table C-9 Summary of Unrestricted Current Fund Revenues by Maior Source TBR Community Colleges Fiscal Year 1996-97 CSTCC CISCO CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 8,047,762 2,644,778 3,421,674 2,049,613 3,036,005 2,855,029 4,777,371 3,187,355 8,013,326 5,169,524 5,347,148 7,508,243 5,598,116 4.807.212 State Appropriation $ 18,514,000 8,135,200 8,669,700 4,908,900 8,609,400 7,295,800 9,677,400 7,612,400 15,347,500 13,648,500 15,805,300 18,174,100 11,936,500 12,657,500 Sales of Educ Depts $ 339,528 98,935 153,587 117,738 113,911 106,846 107,035 380,402 104 117,207 439,990 Other Sources $ 505,030 379,270 257,527 270,638 452,162 253,564 493,949 1,036,563 629,324 864,873 628,201 1,688,771 308,228 662,134 Total $ 66,463,156 $ 160,992,200 $ 1,975,283 $ 8,430,234 $ 237,860,873 28% 68% 1% 4% 100% % Distribution - - Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 27,406,320 11,258,183 12,502,488 7,346,889 12,211,478 10,511,239 14,948,720 11,836,318 23,990,150 19,789,932 22,161,051 27,371,218 17,960,051 18,566,836 206 Table C-10 Summary of Unrestricted Current Fund Revenues bv Maior Source TBR Community Colleges Fiscal Year 1997-98 CSTCC CISCC CoSCC DSCC JSCC MSCC NSTI NSTCC PSTCC RSCC SSCC STIM VSCC WSCC Student Fees $ 8,911,538 2,978,394 4,047,071 2,097,495 3,520,810 3,233,408 5,454,995 3,493,594 8,631,237 5,516,947 4,747,385 7,984,716 6,319,093 5,351,162 State Appropriation $ 18,588,500 7,976,800 9,068,700 5,124,900 8,343,000 7,156,300 9,864,300 8,082,000 15,363,800 13,440,600 15,508,900 17,898,200 13,142,700 13,132,300 Sales of Educ Depts $ 321,359 117,071 147,511 130,102 114,238 89,154 114,404 414,213 Other Sources 523,754 $ 328,720 275,077 277,119 611,127 285,651 562,208 775,337 569,348 887,796 445,997 1.349,310 246,196 894,097 Total $ 72,287,845 $ 162,691,000 $ 1,911,326 $ 8,031,737 $ 244,921,908 30% 66% 1% 3% 100% % Distribution - 108,718 354,556 - Reproduced with permission of the copyright owner Further reproduction prohibited without permission $ Total 28,345,151 11,400,985 13,538,359 7,629,616 12,589,175 10,764,513 15,881,503 12,350,931 24,564,385 19,954,061 21,056,838 27,232,226 19,822,393 19,791,772 207 Table C-11 Comparison of the Percentage of Revenue by Major Source for TBR Community Colleges and the NACUBO Median Survey Data for the 1993-94 and 1994-95 Fiscal Years TBR NACUBO 1993-94 Fiscal Year Student Fees Appropriations (includes State & Local) 28% 68% 24% 58% 1994-95 Fiscal Year Student Fees Appropriations (includes State & Local) 27% 69% 24% 58% Reproduced with permission of the copyright owner Further reproduction prohibited without permission 208 VITA C JULIAN JORDAN Personal Data: Date of Birth: N o v e m b e r 16, 1943 Place of Birth: Ashland, A l a b a m a Marital Status: M a r r i e d to Nadine M J ordan Education: Public Schools, Ashland, Ala b a m a A u b u r n University, Auburn, Alabama Business Administration, B.S., 1965 Samford University, Birmingham, Alabama M.B.A., 1969 East Tennessee State University, Johnson City, Tennessee Doctorate in Education in the Department of Educational Leadership a nd P o l i c y Analysis, Ed D., 1999 Professional Experience: Management Trainee, F.W W o o l w o r t h Company, Birmingham, Alabama, 1966-1967 A u d i t i n g Clerk, First National Bank of Birmingham, Birmingham, Alabama, 1967-69 Instructor and Registrar, John C Calhoun State Technical C o m m u n i t y College, Decatur, Alabama, 1969-197 Business Manager a n d Vice President for Business Affairs, Walters State C o mm u n i t y College, Morristown, Tennessee, 1974-present Professional Development: Member, Southern A s s o c i a t i o n of College and U n i v e r s i t y Business Officers Two-Year College Committee, 1985-1986 Chairman, Southern A s s o c i a t i o n of College and University B usiness Officers Two-Year College Committee, 1986-1987 Financial Reader, S o u t h e r n A ssociation of Colleges and Schools C riteria and Reports Committee, 1992-1994 Member, Southern A s s o c i a t i o n of Colleges and Schools Reaf f i r m a t i o n of Accreditation Visitation Teams, Served on College Visitation Committees, 1984-1994 Reproduced with permission of the copyright owner Further reproduction prohibited without permission ... experience as an instructor, admissions officer, and chief business officer in two community college systems, I believe that an analysis of budgeting and expenditure patterns can resolve many of these... Introduction ANALYSIS OF D A T A Budgeted Expenditure A nalysis Personnel and FTE Enrollment Analysis 72 73 97 Student Fees A n a l y s i s 98 Revenue Analysis 98 CONCLUSIONS AND RECOMMENDATIONS... student fees and are demanding increasing levels of accountability, it is important for the public to know why costs are increasing A review of the history of budget and expenditure patterns for