Fiscal Year 2019 BUDGET

Fiscal Year 2019

BUDGET

Fiscal Year Ended June 30, 2019

Community College District 502 Counties of DuPage, Cook and Will and State of Illinois

COLLEGE OF DUPAGE COMMUNITY COLLEGE DISTRICT NUMBER 502

FISCAL YEAR 2019 BUDGET July 1, 2018 ? June 30, 2019

TABLE OF CONTENTS

Table of Contents .............................................................................................................................. i

I. INTRODUCTORY SECTION

Best Practices in Community College Budgeting........................................................................... 1 Principal Officials.............................................................................................................................2 Vision, Mission, Values, and Philosophy ....................................................................................... 3 President's Budget Message ............................................................................................................ 5 Profile of the College ..................................................................................................................... 11 History of the College .................................................................................................................... 13 College-Wide Organization Chart ................................................................................................. 15 Annual Budget Process .................................................................................................................. 16

II. STRATEGIC PLANNING SECTION Strategic Planning Process ............................................................................................................. 18 Strategic Long Range Plan.............................................................................................................20

III. FINANCIAL SECTION Accounting Structure...................................................................................................................... 29 Long-Term Financial Policies ....................................................................................................... 39 Overview of Revenues and Expenditures and Historical Trends ................................................ 45 FY2019 Budget Assumptions ......................................................................................................51 FY2019 Budgeted Interfund Transfers ......................................................................................... 52 Three-Year Position Summary Schedule .................................................................................... 53 Carryover Requests ........................................................................................................................ 55

College of DuPage ? Fiscal Year 2019 Budget

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COLLEGE OF DUPAGE COMMUNITY COLLEGE DISTRICT NUMBER 502

FISCAL YEAR 2019 BUDGET July 1, 2018 ? June 30, 2019

TABLE OF CONTENTS

Budget Statements: Three-Year Budget Summary ? All Funds Combined......................................................56 Three-Year Summary Expenditures by Object ? All Funds Combined..........................57 FY2019 Budget ? All Funds................................................................................................58 FY2018 Budget ? All Funds................................................................................................59 FY2017 Actual ? All Funds.................................................................................................60

General Fund Statements: General Fund ........................................................................................................................ 61 Three-Year Organizational Division Summary ? General Fund .....................................64 FY2019 Organizational Division Detail ? General Fund .................................................65

General Fund Departmental Budgets: Provost .......................................................................................................................... 66 Administrative Affairs................................................................................................... 74 General Institutional ...................................................................................................... 80 Marketing & Communications ...................................................................................... 81 Human Resources .......................................................................................................... 87 Institutional Advancement............................................................................................. 93 Planning & Institutional Effectiveness .......................................................................... 99 General Counsel, Compliance & Audit....................................................................... 104 Office of the President ................................................................................................. 109 Project Hire-Ed ............................................................................................................ 110 Legislative Relations ................................................................................................... 113 Board of Trustees ........................................................................................................ 117

College of DuPage ? Fiscal Year 2019 Budget

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COLLEGE OF DUPAGE COMMUNITY COLLEGE DISTRICT NUMBER 502

FISCAL YEAR 2019 BUDGET July 1, 2018 ? June 30, 2019

Budget By Fund:

TABLE OF CONTENTS

General Fund ? Education Fund.........................................................................................118 General Fund ? Operations and Maintenance Fund ..........................................................122 Restricted Purposes Fund....................................................................................................134 Bond and Interest Fund .......................................................................................................139 Operations and Maintenance Restricted Fund ...................................................................147 Auxiliary Enterprises Fund .................................................................................................159 Working Cash Fund ............................................................................................................165

IV. LONG-TERM FINANCIAL PLAN SECTION

FY2019-2023 Financial Plan.......................................................................................................167 General Fund Five-Year Plan ......................................................................................................179 Education Fund Five-Year Plan...................................................................................................180 Operations & Maintenance Fund Five-Year Plan ......................................................................181 Operations and Maintenance Restricted Fund Five-Year Plan ..................................................182 Bond and Interest Fund Five-Year Plan......................................................................................183 Auxiliary Enterprises Fund Five-Year Plan................................................................................184 Working Cash Fund Five-Year Plan ...........................................................................................185 Five-Year Plan Compliance Statement .......................................................................................186

College of DuPage ? Fiscal Year 2019 Budget

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COLLEGE OF DUPAGE COMMUNITY COLLEGE DISTRICT NUMBER 502

FISCAL YEAR 2019 BUDGET July 1, 2018 ? June 30, 2019

TABLE OF CONTENTS

V. STATISTICAL SECTION / APPENDIX

Statistical Section: History of Operating Funds Revenues and Expenditures..................................................187 Property Tax Levy, Extensions, CPI, EAV, and Tax Rates..............................................189 Tuition and Fee Breakdown................................................................................................191 Tuition and Fee Comparisons .............................................................................................192 Enrollment Reports..............................................................................................................193 Information from U.S. Census Data for 2013....................................................................194

Appendix: District 502 Map ......................................................................................................................197 FY2019 Budget Cycle Calendar .............................................................................................198 Illinois Compiled Budget Statutes ..........................................................................................199 Notice of Public Hearing for FY2019 Budget........................................................................201 Board Adoption of the FY2019 Budget..................................................................................204 Glossary of Terms....................................................................................................................208 Acronyms .................................................................................................................................218

College of DuPage ? Fiscal Year 2019 Budget

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