tailieunhanh - REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2

Tháng 3 năm 2011 Hoạt động Doanh thu: College (Trong Hàng ngàn) Doanh nghiệp phụ trợ khác, doanh thu thuần và dịch vụ của các Sở giáo dục phi chính phủ tài trợ và các Hợp đồng Nhà nước và địa phương tài trợ và Hợp đồng Liên bang tài trợ và Hợp đồng sinh viên Học phí và lệ phí, Net $ 0 $ 25,000 $ 489 $ 434 $ 96 $ 394 $ 817 $ 265 $ 3,271 $ 3,700 $ 31,443 $ 34,681 $ 1,463 $ 1,483 $ 6,695 $ 7,486 | March 2011 report No. 2011-164 Operating Revenues College In Thousands College operating revenue changes were primarily the result of a million increase in student tuition and fees due to enrollment growth and an 8 percent increase in tuition and fee rates in the 2009-10 fiscal year. operating Expenses Expenses are categorized as operating or nonoperating. The majority of the College s expenses are operating expenses as defined by GASB Statement No. 35. GASB gives financial reporting entities the choice of reporting operating expenses in the functional or natural classifications. The College has chosen to report the expenses in their natural classification on the statement of revenues expenses and changes in net assets and has displayed the functional classification in the notes to financial statements. Operating expenses for the College and its component unit for the 2009-10 and 2008-09 fiscal years ended are presented in the following table operating Expenses In Thousands College_Component Unit 6-30-10 6-30-09 6-30-10 6-30-09 Operating Expenses Personnel Services 73 783 71 049 Scholarships and Waivers 32 406 18 239 1 766 2 027 Utilities and Communications 4 897 4 921 Contractual Services 11 934 10 334 Other Services and Expenses 6 607 6 749 2 643 3 079 Materials and Supplies 22 173 16 687 Depreciation 7 808 6 832 852 859 Total Operating Expenses 159 608 134 811 5 261 5 965 This is trial version March 2011 report No. 2011-164 The following chart presents the College s operating expenses for the 2009-10 and 2008-09 fiscal years Operating Expenses College In Thousands Personnel Services Scholarships and Waivers Utilities and Communications Contractual Services Other Services and Expenses Materials and Supplies Depreciation College operating expenses increased by million from the 2008-09 fiscal year. Operating expenses increased primarily as a result of a percent increase in personnel services a percent increase in .