18
Expenses The cost of instruction includes those activities that deal directly with, or aid in, the teaching process. Instruction expenditures include not only personnel costs and supplies but also the personnel and materials required to plan, implement and manage the instructional programs. Academic support comprises those programs that directly support the instruction process, such as tutoring, library operations and instructional media services. Student services include registration and records, financial aid, counseling and other activities that provide non-academic support services to students. Operation and maintenance costs relate to those maintenance, housekeeping, public safety and other costs necessary for the proper and safe operation of the physical plant of the College. General institutional support encompasses general regulation, direction and administration, as well as those costs applicable to the College on an institution-wide basis, such as Commencement and accreditation activities. Auxiliary enterprises are those activities that charge a fee for service, such as the food services and other business-type activities. Depreciation represents the financial acknowledgement of the costs of fixed assets prorated over their estimated useful service lives. Expenses by Type for Years Ended August 31 IN THOUSANDS Instruction
2012
2011
2010
2009
2008
34,475
$35,632
$35,082
$33,919
$35,833
25
97
37
30
35
4,830
5,852
5,899
5,964
6,083
Student Services
10,906
11,315
10,870
10,647
12,379
Institutional Support
15,440
15,603
14,511
14,153
14,496
Plant Operation and Maintenance
7,748
9,486
11,131
11,620
11,281
Scholarships
5,755
18,925
20,066
15,559
10,970
Auxiliary Services
1,521
1,304
1,483
1,726
1,737
Depreciation
5,595
5,669
5,774
5,686
5,205
$86,295
$103,883
$104,853
$99,304
$98,019
Public Service Academic Support
TOTAL
As with any service organization, personnel costs – salaries and benefits – make up the largest single cost category at 58.8 percent. Salaries alone represent 43.6 percent of total costs. Benefits, including health, unemployment and Medicare insurance costs, constitute 15.2 percent of total expenditures. Supplies and service expenditures account for nearly 14 percent of operating expenditures. They include services provided by outside agencies, as well as instructional and administrative supplies. Scholarships, mostly funded by federal financial aid, represent almost 18 percent. Expenses by Type of Costs for Years Ended August 31 IN THOUSANDS
2012
2011
2010
2009
2008
Salaries
$37,578
$45,279
$47,275
$46,742
$49,074
Benefits
14,235
15,786
13,404
11,783
12,437
Utilities
3,452
3,972
3,861
3,817
3,109
19,680
14,628
14,473
15,717
17,224
Scholarships
5,755
18,549
20,066
15,559
10,970
Depreciation
5,595
5,669
5,774
5,686
5,205
86,295
$103,883
$104,853
$99,304
$98,019
Supplies & Services
TOTAL