Table 1. Percent of FTES as reported on 2007-08 320 Report, Submitted July 2008 RES
Non RES
Total Res and Non Res
percent of FTES
percent of Budget
Budget in $
FTEF Annual
Productivity
Alameda
3546
159
3705
18 percent
22 percent
$16,677,460
127
14.5
Laney
8198
486
8684
43 percent
39 percent
$29,398,881
250
17.3
Merritt
4335
87
4422
22 percent
25 percent
$18,795,444
152
14.5
Berkeley
3285
226
3511
17 percent
15 percent
$11,218,524
98.5
17.7
Total
19364
958
20322
100 percent
100 percent
$76,090,309
†
†
While the College of Alameda has 18 percent of the FTES in the district, it receives 23 percent of the budget. Similarly, Merritt College has 22 percent of the FTES and 25 percent of the budget. In contrast, BCC has 17 percent of the FTES and only 15 percent of the budget. Laney, with 43 percent of the FTES and only 38 percent of the budget, is chronically under-funded. In a related vein, the proportion of full-time teaching faculty in the district is skewed, as shown by the following table from August 2008 (IVB-18). It is this situation that the board resolution promises to address.
IV.B.3.d The district/system effectively controls its expenditures. Description For the past several years, external audits have made no adverse financial findings, and the district has consistently had a positive ending balance. However, the most recent review (June 2007) by the external auditors did determine “material findings,” specifically related to the PeopleSoft system: 1) that the system is not fully functional, 2) that the system as of the most recent audit cannot perform required checks and balances, and 3) that such functions must
Table 2. Classroom Teaching, Ratio of Full time to part time faculty, Fall 2007
College Alameda Laney Merritt BCC
Census Date Enrollment 15222 31431 16426 13163
Total FTES 1701 3644 1986 1532
Contract FTEF 52.43 84.03 57.49 24.13
Extra Service FTEF 15.87 20.89 20.51 1.82
The college president will continue to work with the chancellor and the vice chancellor of finance and administrative services to achieve a more equitable distribution of resources to support the effective operation of the college. Evaluation The college generally meets this standard. Planning Agenda None.
Temporary FTEF 47.94 114.94 63.09 58.30
Total FTEF 116.24 219.86 141.09 84.25
Contract percent 45 percent 38 percent 41 percent 29 percent
FTES/ FTEF 14.63 16.58 14.08 18.18
percent of classes taught by full time faculty 59 percent 48 percent 55 percent 31 percent
be performed using Excel spreadsheets. Systematic and procedural controls at the district and college levels also help to prevent overspending and reinforce accountability from budget managers. As an educational institution, the district uses governmental accounting with an emphasis on the uses of resources to attain the institution’s objectives. Funds are tracked to account for revenue and expenditures. (As previously noted, the district launched a PeopleSoft financial system in order to have an up-to-date relational database system to manage funds.)
Laney College 199