INSTRUCTIONS FOR
    ANNUAL COST ANALYSIS REPORT
    General
    The Annual Cost Analysis Report (CA-2) consists of the following:
    CA-1 - Analysis of Revenues for General Operations
    CA-2W - Expenditure Analysis Worksheet
    CA-2 - Expenditure Analysis
    Attachment #1 – Detail of ISC 9.1000 Non-Mandatory Transfers
    The purpose of the Cost Analysis Report is to identify those revenues, which are received by the
    college to support the delivery of instruction and show the specific functions for which they are
    expended. The Report is intended to be an analysis of the expenditures for those courses and
    programs supported by the community college program fund.
    The CA-1 and CA-2 reports are submitted by email to Chuck Prince at the Community College
    Budget Office and his email address is Chuck.Prince@fldoe.org. The CA-2W is a worksheet for
    college use only and need not be returned to him. The three report spreadsheets have been
    programmed for data entry using Lotus Version 5.0 or higher. The reports are to be submitted by
    email by
    September 15, 2003
    . A hard copy of the report should also be submitted with a letter
    of transmittal signed by the president.
    Specific Instructions
    CA-1 Report
    The CA-1 report is designed to identify the sources of the funds used to support the programs
    and courses for which funds are provided in the Community College Program Fund
    appropriations. The CA-1 will contain only revenues recorded in the Current Fund-Unrestricted.
    The report has been formatted to include all of the revenues and non-revenue receipts which are
    recorded in the Current Fund-Unrestricted. The amount shown on the "Total Revenues" row
    must equal the "Grand Total Revenues" shown on Schedule I of the Annual Financial Report.
    Non-Program Revenues are those that support activities for which support is not provided in the
    Community College Program Fund appropriation. They may include some state appropriations
    that are provided for specific activities such as Lifelong Learning. If a row is not provided on
    the report for specific non-program revenue, it should be included in the "Other Non-Program
    Revenues." The "Net Revenues to Fund CA-2 Expenditures" row will show the revenues
    received in the current year to fund activities supported by the Community College Program
    Fund appropriation. This total may be more or less than the total expenditures shown in the CA-
    2 report.
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    CA-2W Report
    The CA-2W Report is a worksheet which provides a reconciliation between the CA-2 Report and
    the Annual Financial Report. The use of the CA-2 Report is at the discretion of the college. It
    shows the expenditures by category, function and subfunction.
    This report contains all
    expenditures made from the Current Fund-Unrestricted. The "Grand Total - Parts 1 and 2" on
    this report must equal the "Total All Expenditures" amount shown in the Unrestricted Current
    column of Schedule I of the Annual Financial Report. The Information Structure Categories
    used in this report are those described and defined in the Accounting Manual for Florida's Public
    Community Colleges. The following guidelines must be used in assigning the expenditures to
    the various categories:
    "Personnel Expenditures"
    1.
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    "Instructional Expenditures" - include:
    F/T - all salaries and benefits for teaching activities for G/L codes 520XX - 524XX, and
    may include teaching activities for G/L codes 510XX - 512XX, 530XX - 535XX, and
    540XX - 546XX.
    P/T - all part-time salaries and benefits for teaching activities for G/L codes 560XX -
    561XX.
    2.
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    "Administrative Managerial Expenditures" - include:
    F/T - all salaries and benefits for administrative/managerial activities for G/L codes
    510XX - 515XX.
    P/T - all part-time salaries and benefits for administrative/managerial activities for G/L
    codes 550XX.
    3.
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    "Support Expenditures" - include:
    F/T - all salaries and benefits for support activities for G/L codes 530XX - 535XX, and
    540XX - 547XX.
    P/T - all part-time salaries and benefits for support activities for G/L codes 565XX,
    570XX, 580XX - 583XX, and 535XX.
    All benefits must be reported at least at the "Unallocated Expenses" level by function.
    "Expenses" - include all 600XX's current expense G/L code expenditures by discipline(s)/cost
    center(s).
    "Equipment Expenditures" - include all 700XX's capital outlay expenditures by discipline(s)/cost
    center(s) except 705 expenditures which should be included with expenses.
    "Mandatory Transfers" - in accordance with the Accounting Manual, distinguish mandatory
    transfers by functional category, (i.e., a transfer for debt service to Fund 8 for an academic
    computer would be recorded in "9.3100 - 9.3800 categories, as appropriate).
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    CA-2 Report
    The CA-2 currently has zeros in all of the cells, however, as the data is entered, the cells will
    automatically update. All cells in the spreadsheets have been protected except for the cells
    specifically designated to input your college's data. Please do not attempt to alter this report in
    any manner as this will result in an error. A standardized format is necessary for aggregation of
    state totals.
    1.
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    All green sections on the form are to be completed by the college.
    2.
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    Data in the brown sections are summations of data columns/rows.
    3.
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    Red and Blue print data are Allocated Instructional Support Cost and College-Wide
    Instructional Support Cost.
    Beginning at Cell B259 over to Cell H332 and Column L, Cells 262-271, is information that is
    entered by the Division (these cell references have a yellow background).
    PLEASE DO NOT
    ALTER INFORMATION IN THOSE CELLS
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    Student credit hour, unduplicated headcount, financial aid unduplicated headcount, fulltime
    faculty FTE, placement data and facilities space ratio information for your college has already
    been entered into the CA-2 worksheet. The credit hours on the CA-2W are there only for your
    use in allocating expenditures from the CA-2W to the CA-2.
    Do not in any case change this
    information.
    Instructional Cost Per Student Credit Hour will be calculated automatically after
    all data have been entered into the spreadsheet.
    Be sure to edit the CA-2 before it is submitted
    to ensure that all rows which contain credit hour data also contain expenditure data and
    vice versa.
    Costs for courses, which have no FTE, should be reported in Function 4.0. If FTE are generated
    by courses for which the college expends no funds, the value of such "contributed services"
    should be recorded as revenue and expense under the appropriate General Ledger codes. Any
    situation in which one type of data is shown and the other is not MUST be explained in the letter
    of transmittal or notes, which are submitted with the completed CA-2.
    Additional information/clarification regarding the CA-2 is as follows:
    1.
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    Amounts reported in ISC 5.8100, Svcs. Students with Disabilities should agree with
    the total reported on the Report of Actual Services and Expenditures for Students
    with Disabilities for the same period.
    2.
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    Amounts reported in ISC 5.2000, Organized Athletics should agree with the total
    revenues for college operating funds as reported on the Intercollegiate Athletics
    Financial Report for the same period.
    Attachment #1 – Detail of ISC 9.1000
    Beginning FY 2002-2003, we are requesting that a detailed explanation of the costs charged to
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    ISC 9.1000, Non-Mandatory Transfers be reported on the document provided.
    The Cost Analysis will contain only those expenditures from the Current Fund – Unrestricted
    that are supported in the whole or in part from the appropriations from General Revenue or
    Lottery funds to the Community College Program Fund.
    The following expenditures will be excluded from the report.
    1.
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    Expenditures for accrued leave or compensated absences.
    2.
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    Expenditures for Lifelong Learning, Recreational, Leisure Programs, and courses.
    3.
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    Expenditures for all Non-CCPF programs that were supported by the Non-Program
    Revenues deducted on the CA-1 report.
    Detailed documentation must be maintained by the college to provide specific identification of
    the expenditures excluded from the CA-2 and to support procedures used to allocate
    expenditures.
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