Page 109 - 2019-20 CAFR

Rogue Community College

Auxiliary Services Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance
(Non­GAAP Budgetary Basis) ­ Budget and Actual
For the year ended June 30, 2020
Variance ­
Budgeted Amounts Positive
Original Final Actual (Negative)
Revenues:
Sales $ 1,438,438 $ 1,438,438 $ 1,387,632 $ (50,806)

Other income 7,250 7,250 9,049 1,799
Total revenues 1,445,688 1,445,688 1,396,681 (49,007)
Expenditures:
Personnel services 299,431 299,431 262,808 36,623

Other payroll expense 199,201 199,201 174,176 25,025
Materials and services 99,900 158,900 142,467 16,433
Materials for resale 1,115,409 1,115,409 1,133,210 (17,801)
Contingency 264,322 205,322 0 205,322
Total expenditures 1,978,263 1,978,263 1,712,661 265,602

Revenues over (under) expenditures (532,575) (532,575) (315,980) 216,595
Other financing sources (uses):
Transfers in 200,000 200,000 0 (200,000)
Transfers out (14,550) (14,550) (14,550) 0

Total other financing sources (uses) 185,450 185,450 (14,550) (200,000)

Revenues and other sources over (under)
expenditures and other uses (347,125) (347,125) (330,530) 16,595
Fund balance, beginning of year 347,125 347,125 792,697 445,572

Fund balance, end of year $ 0 $ 0 $ 462,167 $ 462,167

Summary of expenditures by appropriation:
Student services $ 1,713,941 $ 1,772,941 $ 1,712,661 $ 60,280
Contingency 264,322 205,322 0 205,322
Total expenditures $ 1,978,263 $ 1,978,263 $ 1,712,661 $ 265,602

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