699 - Community and Technical College System
Last Updated: 08/26/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(80,424) Overexpenditure
(2.5%) Overexpenditure
Planned vs. Actual Cumulative Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - GFS
Expenditure by Program
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Instruction | 1,456,789 | 1,995,216 | (538,428) | (37.0%) |
| Primary Support | 207,505 | 175,898 | 31,606 | 15.2% |
| Library | 66,134 | 44,838 | 21,295 | 32.2% |
| Student Services | 393,187 | 340,363 | 52,824 | 13.4% |
| Institutional Support | 611,852 | 391,286 | 220,566 | 36.0% |
| Plant Operations and Maintenance | 301,770 | 192,178 | 109,592 | 36.3% |
| Sponsored Research and Programs | 478 | (478) | ||
| State Board Office | 37,092 | 27,194 | 9,897 | 26.7% |
| Special Projects | 30,890 | 25,240 | 5,650 | 18.3% |
| Communications Technology Center | 48,872 | 41,821 | 7,051 | 14.4% |
| Totals | 3,154,091 | 3,234,512 | (80,425) | (2.5%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Instruction | 7,660 | 7,190 | 470 | 6.1% |
| Primary Support | 681 | 703 | (23) | (3.3%) |
| Library | 209 | 200 | 9 | 4.4% |
| Student Services | 1,232 | 1,304 | (72) | (5.8%) |
| Institutional Support | 1,290 | 1,322 | (32) | (2.4%) |
| Plant Operations and Maintenance | 754 | 799 | (45) | (5.9%) |
| Sponsored Research and Programs | 1 | (1) | ||
| State Board Office | 74 | 77 | (3) | (4.3%) |
| Communications Technology Center | 105 | 109 | (4) | (3.9%) |
| Totals | 12,005 | 11,705 | 300 | 2.5% |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | ||||
| General Fund Private/Local | ||||
| General Fund State | (2) | (2) | ||
| Other Funds Private/Local | 235 | 404 | 169 | 72.0% |
| Other Funds State | 808,699 | 942,663 | 133,964 | 16.6% |
| Totals | 808,934 | 943,065 | 134,131 | 16.6% |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund State | 1,880,454 | 1,854,830 | 25,624 | 1.4% |
| Other Funds Non-Appropriated | 754,190 | 888,781 | (134,591) | (17.8%) |
| Other Funds State | 519,445 | 490,903 | 28,542 | 5.5% |
| Totals | 3,154,089 | 3,234,514 | (80,425) | (2.5%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | (2) | (2) | ||
| State Building Construction Account | 22 | 22 | ||
| Community/Technical College Capital Projects Account | 68,775 | 100,327 | 31,552 | 45.9% |
| Education Legacy Trust Account | ||||
| Employment Training Finance Account | 235 | 405 | 170 | 72.2% |
| Employment Service Administrative Account | 62 | 62 | ||
| Inst of HI ED-Operating Fees Acct | 713,819 | 824,341 | 110,522 | 15.5% |
| Opportunity Express Account | (62) | (62) | ||
| Workforce Education Investment Account | ||||
| Pension Funding Stabilization Account | 2 | 2 | ||
| Comm/Tech College Innovation Account | 26,105 | 17,969 | (8,136) | (31.2%) |
| Totals | 808,934 | 943,064 | 134,130 | 16.6% |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Employment Training Finance Account | (40) | (40) |
| Opportunity Express Account | (62) | (62) |
| Comm/Tech College Innovation Account | (3,971) | (3,971) |
