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 reports are submitted by e-mail to Sophia Gaines at Division of Community Colleges whose
e-mail address is Sophia.Gaines@fldoe.org. The three report spreadsheets have been
programmed for data entry using Lotus Version 5.0 or higher or MS Excel 97 or higher. The
. A hard copy of the report should also
be submitted with a letter of transmittal signed by the president.
The CA-1 report is designed to identify the sources of the funds used to support the programs
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.
The CA-2W Report is a worksheet which provides a reconciliation between the CA-2 Report and
the Annual Financial Report. 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
1.
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.
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.
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).
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. All green sections on the form are to be completed by the college.
2.
Data in the brown sections are summations of data columns/rows.
3.
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.
Student credit hour, unduplicated headcount, financial aid unduplicated headcount, fulltime
faculty FTE, CCLA ratio, 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.
The column titled "Other Special Services Local" and Ancillary Operations Cost
(which was shown on the original Cost Analysis as - 4.5000 Ancillary Operation)
was revised as follows:
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The definition of Student Services Section - 5.8100 Svcs. for Students with
Disabilities has been changed by the Restated Cost Analysis Committee to now
mean organizational units established to provide non-instructional services
to students with physical and/or mental disabilities. The committee also
added a new category, which is inserted under the Student Services Section-
5.8200 Other Special Services, to include organizational units established
to provide non-instruction services to students with specific characteristics or
problems such as foreign and disadvantaged students.
The column "Other Special Services Local" is located in the worksheet on K172 –
243.
This is the column where the determination is made on how the funds in
Student Services Section - 5.8200 Other Special Services will be allocated by
program.
2.
In preparing the Restated Cost Analysis, report Ancillary Operations directly to Part I
-Direct Instructional Costs based on the reason the ancillary operation exists. No
costs should appear in Part II - Support Costs.
3.
Added sections: Allocated Instructional Support Cost, College Wide Instructional
Support Cost, Cost Distribution Data and Cost Measures Data
4.
Research cost category has been deleted.
5. Public Service has 2 sub-categories. Public Service and Public Broadcasting.
6.
Learning Resources has been renamed Libraries
7. Open Laboratories (labs open to all students of the college and indirectly support the
instructional program) has been added.
8. Under Student Services, the category Svcs. For Spec. Students has been given a
different Information Classification Structure (ICS) number (5.8100) and renamed
Svcs. Students w/Disabilities.
9.
Under Instructional Support, General Admin. And Log. Services has been expanded
to now include 4 new cost structures (6.3100 Data/Telecommunications, 6.3200
Human Resources, 6.3300 Logistical Services and 6.3400 Other General Expenses).
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.
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The following expenditures will be excluded from the report.
1.
Expenditures for accrued leave or compensated absences.
2.
Expenditures for Lifelong Learning, Recreational, Leisure Programs, and courses.
3.
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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