2009 Performance Accountability Report Vol. 2 - Maryland Higher ...

skills and literacy (indicator #30) is an indicator that can vary from year to year
based on community demand. In FY2008, the College increased the number of
community locations in which programs were offered in response to student
requests.
Effective Use of Public Funding
The College is diligent in aligning its budget development process to college-wide
priorities that support the initiatives outlined in its Strategic Plan. All departments
participate in the development of possible initiatives for funding and the College
Management Team functions as the Budget Development Committee to create the
final list of priorities. This priority list, culled from a long list of possible
initiatives, is used to advance the Strategic Plan and determine how new dollars
will be allocated in the following budget year. If revenues exceed expenditures,
other items may be funded. This priority list provides a clearly communicated
roadmap to all constituencies for an effective use of the College funds.
Cecil College continued to build on its financial strength in FY 2008 with
approximately $19.7 million in total unrestricted revenue. Tuition and fees
revenue increased 8 percent ($378,857) while State appropriations increased 20
percent ($768,802) as a result of an overall increase in State funding for
community colleges and Cecil’s significant enrollment growth two years prior.
County support increased 3 percent ($215,837) over the prior year. This increase
in revenue enabled the College to end the year with a surplus and add $635,864 to
its fund balance reserves.
In FY 2008, total College expenses increased $1,899,707 (9.6 percent) over fiscal
year 2007. The primary factor contributing to this increase was personnel costs of
approximately $950,000 (4%). Most of these expenses were in Academic
Programs and are related to three (3) new full-time faculty positions, increases in
adjunct pay rates and the hiring of adjuncts to teach additional course selections to
accommodate the College’s growing enrollment. The plant operations and
maintenance expenses increased $291,015 as a result of minor capital projects that
are non-recurring expenses of the ten-year College Master Plan.
The College spent 61 percent of its unrestricted operating expenditures on
instruction, academic support and student services in FY 2008. Compared to
other Maryland community colleges, Cecil’s percent expended on student services
has consistently exceeded the state average in the last three years. In FY 2008, for
example, the College’s expenses related to Student Services was 14 percent
compared to 10 percent statewide. Institutional support and plant
operation/maintenance expenditures are approximately 23 percent and 14 percent,
respectively. Both expenditure categories exceeded the statewide averages for
community colleges because the College does not have the size advantage of
bigger institutions.
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