MiraCosta College Final Budget 2020-2021

Fund Capital Outlay Projects Budget 4141 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Interest & Investment Income UNAUDITED BUDGET Sales & Commissions Other Local Revenues $184,128 $228,721 $200,000 TOTAL LOCAL REVENUES 43,147 — — — OTHER FINANCING SOURCES 1,262,425 1,025,000 Incoming Transfers 227,275 1,491,146 1,225,000 NET OTHER FINANCING SOURCES TOTAL REVENUES 6,600,000 8,434,433 7,000,000 6,600,000 8,434,433 7,000,000 EXPENDITURES 6,827,275 9,925,579 8,225,000 Classified Salaries 2020–2021 FINAL BUDGET MIRACOSTA COLLEGEEmployee Benefits 7,840 262,963 — Supplies & Printing 2,137 67,559 — Other Operating Costs 5,627 23,440 5,000 Capital Outlay 361,027 943,068 Contingencies & Suspense 4,072,283 1,037,165 4,936,503 TOTAL EXPENDITURES 5,293,915 500,000 — 6,384,571 REVENUES OVER/(UNDER) EXPENDITURES 4,448,914 — 6,685,041 1,840,429 FUND BALANCES 2,378,361 FUND BALANCE, JULY 1 3,240,538 FUND BALANCE, JUNE 30 7,234,827 9,613,188 12,853,726 Memo: Expense by Projects 9,613,188 12,853,726 14,694,155 Technology—AIS Technology—ERP 1,639,344 1,421,344 1,600,000 Facilities Scheduled Maintenance & FMP 1,172,453 3,095,778 1,284,571 TOTAL EXPENSE BY PROJECTS 1,637,117 2,167,919 3,500,000 4,448,914 6,685,041 6,384,571 51

Fund Capital Outlay Projects (continued) Budget 4141 CAPITAL OUTLAY PROJECTS FUND: REVENUE, EXPENDITURES & RESERVES Reserves Revenue & $15,000,000 Expenses $12,500,000 $15,000,000 $10,000,000 $7,500,000 $14.7M $5,000,000 $12,500,000 $12.9M $10,000,000 $9.6M $7,500,000 $5,000,000 $9.6M $7.2M $2,500,000 $2,500,000 $0 $0 FY2016-17 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures Note: FY2014-15 Revenue: $12.6M LRB 52

Fund General Obligation Bond Budget 4343 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Interest & Investment Income UNAUDITED BUDGET TOTAL LOCAL REVENUES $1,908,461 $1,266,031 $2,853,690 OTHER FINANCING SOURCES 1,908,461 1,266,031 2,853,690 Proceeds from Financing NET OTHER FINANCING SOURCES — — 255,000,000 TOTAL REVENUES — — 255,000,000 1,908,461 1,266,031 257,853,690 EXPENDITURES Supplies & Printing 23,412 30,715 50,000 Other Operating Costs Capital Outlay 252,691 296,640 706,000 Other Outgo 13,169,261 32,330,847 62,112,407 TOTAL EXPENDITURES — — — REVENUES OVER/(UNDER) EXPENDITURES 13,445,363 32,658,202 62,868,407 FUND BALANCES (11,536,903) (31,392,171) 194,985,283 FUND BALANCE, JULY 1 2020–2021 FINAL BUDGET MIRACOSTA COLLEGEFUND BALANCE, JUNE 3083,210,70271,673,799 40,281,628 71,673,799 40,281,628 235,266,911 Memo: Expense by Bond Series Series A 13,445,363 32,658,202 36,163,622 Series B 13,445,363 32,658,202 26,704,785 TOTAL EXPENSE BY BOND SERIES 62,868,407 53

Fund General Obligation Bond (continued) Budget 4343 GENERAL OBLIGATION BOND FUND: REVENUE, EXPENDITURES & RESERVES Reserves Revenue & Expenses $250,000,000 $235.3M $250,000,000 $200,000,000 $200,000,000 $150,000,000 $150,000,000 $100,000,000 $100,000,000 $50,000,000 $83.2M $71.7M $50,000,000 $0 $40.3M $0 FY2019-20 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE FY2016-17 FY2017-18 FY2018-19 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures NNoottee:: FGYe2n0e1r7al-1O8blRigeavteionnueB,o$n1d0R0eMveGnueense.rFaYl2O0b1l7ig–1a8tio$1n0B0oMndSeries A. FY2020–21, $255M Series B. 54

Fund Bookstore Budget 5151 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Interest & Investment Income UNAUDITED BUDGET Sales & Commissions TOTAL LOCAL REVENUES $2,775 $4,717 $3,000 TOTAL REVENUES 200,000 157,776 157,000 202,775 162,493 160,000 EXPENDITURES 202,775 162,493 160,000 Classified Salaries Employee Benefits 14,328 15,693 16,000 Other Operating Costs 6,670 7,125 7,310 Other Outgo TOTAL EXPENDITURES 54,933 49,475 49,600 158,615 170,000 170,000 REVENUES OVER/(UNDER) EXPENDITURES 234,546 242,293 242,910 FUND BALANCES (31,771) (79,800) (82,910) FUND BALANCE, JULY 1 FUND BALANCE, JUNE 30 621,799 590,028 510,228 590,028 510,228 427,318 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE BOOKSTORE FUND: REVENUE, EXPENDITURES & RESERVES Revenue & Reserves Expenses $700,000 $700,000 $600,000 $0.6M $0.6M $600,000 $500,000 $400,000 $0.6M $0.5M $500,000 $0.4M $400,000 $300,000 $300,000 $200,000 $200,000 $100,000 $100,000 FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures 55

Fund Cafeteria Budget 5252 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Sales & Commissions UNAUDITED BUDGET TOTAL LOCAL REVENUES 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE $26,385 $15,753 $10,000 OTHER FINANCING SOURCES 26,385 15,753 10,000 Incoming Transfers NET OTHER FINANCING SOURCES 98,615 110,000 110,000 TOTAL REVENUES 98,615 110,000 110,000 124,999 125,753 120,000 EXPENDITURES Classified Salaries 4,776 5,231 5,300 Employee Benefits 2,223 2,375 2,562 Supplies & Printing 2,366 1,775 3,000 Other Operating Costs 112,732 127,195 125,000 Capital Outlay Other Outgo — — — TOTAL EXPENDITURES — — — 122,097 136,576 135,862 REVENUES OVER/(UNDER) EXPENDITURES 2,902 (10,824) (15,862) FUND BALANCES FUND BALANCE, JULY 1 82,062 84,965 74,141 FUND BALANCE, JUNE 30 84,965 74,141 58,279 Memo: Revenue (Incoming Transfers): 65,000 65,000 65,000 From Fund 11—General Fund 33,615 45,000 45,000 From Fund 52—Bookstore 98,615 110,000 110,000 TOTAL INCOMING TRANSFERS 56

Fund Cafeteria (continued) Budget 5252 CAFETERIA FUND: REVENUE, EXPENDITURES & RESERVES Reserves Revenue & $250,000 Expenses $250,000 $200,000 $200,000 $150,000 $150,000 $100,000 $100,000 $50,000 $94.3K $82.1K $85.0K $74.1K $50,000 $0 $0 $58.3K FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Revenue Reserves Balance Ex pe nditures 57

Fund Self-Insurance Budget 6161 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Interest & Investment Income UNAUDITED BUDGET Other Local Revenues 2020–2021 FINAL BUDGET MIRACOSTA COLLEGETOTAL LOCAL REVENUES $7,577 $7,606 $4,000 10,203 822 — OTHER FINANCING SOURCES 17,780 Incoming Transfers 8,427 4,000 NET OTHER FINANCING SOURCES 50,000 TOTAL REVENUES 50,000 50,000 50,000 67,780 50,000 50,000 EXPENDITURES 58,427 54,000 Supplies & Printing — Other Operating Costs 13,000 — 5,000 Capital Outlay 1,042 51,000 Contingencies & Suspense — 6,368 30,000 TOTAL EXPENDITURES — 30,000 13,000 — 116,000 REVENUES OVER/(UNDER) EXPENDITURES 7,410 54,780 (62,000) FUND BALANCES 51,017 FUND BALANCE, JULY 1 296,150 401,947 FUND BALANCE, JUNE 30 350,930 350,930 339,947 401,947 SELF-INSURANCE FUND: REVENUE, EXPENDITURES & RESERVES Reserves $500,000 Revenue & Expenses $500,000 $400,000 $401.9K $400,000 $300,000 $300,000 $200,000 $350.9K $339.9K $294.1K $296.2K $200,000 $100,000 $100,000 $0 $0 FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures 58

Fund Associated Student Government Budget 7171 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Student Fees & Charges UNAUDITED BUDGET Rentals & Leases 2020–2021 FINAL BUDGET MIRACOSTA COLLEGEOther Local Revenues — — $12,400 TOTAL LOCAL REVENUES $200 $250 — 27,580 27,720 OTHER FINANCING SOURCES 27,780 27,970 15,000 Incoming Transfers 27,400 NET OTHER FINANCING SOURCES 125,000 125,000 TOTAL REVENUES 125,000 125,000 125,000 152,780 152,970 125,000 EXPENDITURES 152,400 Classified Salaries 10,699 14,507 Employee Benefits 2,023 1,342 15,000 Supplies & Printing 1,600 Other Operating Costs 48,000 39,306 Capital Outlay 63,833 77,887 50,000 Other Outgo 70,300 TOTAL EXPENDITURES 2,823 — 12,250 11,476 500 REVENUES OVER/(UNDER) EXPENDITURES 139,628 144,518 15,000 152,400 FUND BALANCES 13,152 8,452 FUND BALANCE, JULY 1 — FUND BALANCE, JUNE 30 141,259 154,412 154,412 162,864 162,864 162,864 ASSOCIATED STUDENT GOVERNMENT FUND: REVENUE, EXPENDITURES & RESERVES Reserves $200,000 Revenue & Expenses $200,000 $150,000 $150,000 $100,000 $100,000 $50,000 $141.3K $154.4K $162.9K $162.9K $50,000 $103.8K $0 $0 FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures 59

Fund Student Center Fee Budget 7373 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Student Fees & Charges UNAUDITED BUDGET Interest & Investment Income TOTAL LOCAL REVENUES $109,172 $100,500 $100,000 TOTAL REVENUES 4,881 3,920 2,000 EXPENDITURES 114,053 104,420 102,000 Classified Salaries 114,053 104,420 102,000 Employee Benefits Supplies & Printing 73,731 66,800 78,000 Other Operating Costs 27,562 18,987 20,300 Capital Outlay Contingencies & Suspense 205 241 2,000 TOTAL EXPENDITURES 3,753 400 8,000 91,809 7,997 10,000 REVENUES OVER/(UNDER) EXPENDITURES 20,000 — — 138,300 FUND BALANCES 197,060 94,426 FUND BALANCE, JULY 1 (36,300) FUND BALANCE, JUNE 30 (83,008) 9,994 223,405 140,397 150,391 140,397 150,391 114,091 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE STUDENT CENTER FEE FUND: REVENUE, EXPENDITURES & RESERVES Revenue & Reserves Expenses $600,000 $600,000 $500,000 $400,000 $500,000 $300,000 $200,000 $400,000 $100,000 $0 $300,000 $0.2M $0.2M $200,000 $100,000 $0.1M $0.2M $0 FY2017-18 FY2018-19 FY2019-20 $0.1M FY2016-17 FY2020-21 Actual Actual Actual Actual Final Unaudited Budget Revenue Reserves Balance Ex pe nditures Note: FY15-16 & FY16-17 2-Yr Remodel Project Expenses $1.0M.. Note: FY2015–16 & FY2016–17 2-Yr Remodel Project Expenses $1.0M 60

Fund Student Financial Aid Budget 7474 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL FEDERAL REVENUES Student Financial Aid UNAUDITED BUDGET TOTAL FEDERAL REVENUES $18,244,160 $19,736,186 $18,694,503 STATE REVENUES 18,244,160 19,736,186 18,694,503 General Categorical Programs TOTAL STATE REVENUES 2,349,965 3,263,814 5,029,891 TOTAL REVENUES 2,349,965 3,263,814 5,029,891 20,594,125 22,999,999 23,724,394 EXPENDITURES Other Outgo 20,594,125 22,999,999 23,724,394 TOTAL EXPENDITURES 20,594,125 22,999,999 23,724,394 REVENUES OVER/(UNDER) EXPENDITURES — — (0) FUND BALANCES ——— FUND BALANCE, JULY 1 — — (0) FUND BALANCE, JUNE 30 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE STUDENT FINANCIAL AID FUND: REVENUE & EXPENDITURES Revenue & Expenses $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 FY2017-18 FY2018-19 FY2019 -20 FY2020-21 FY2016-17 Actual Actual Actual Final Actual Unaudited Budget Revenue Ex pe nditures NNoottee:: AAllll FFiinnaanncciiaall AAiidd RReevveennuueessaarreeddisistrtirbibuutetdedtotoStsutduednetnst.sR.eRseesrevervseBsaBlaanlacnecaerear$e0.$0. 61

Fund Other Trust—OPEB Budget 7979 F Y2 018 –19 FY2019–20 F Y2 0 2 0 –21 REVENUES ACTUAL ACTUAL FINAL LOCAL REVENUES Interest & Investment Income UNAUDITED BUDGET TOTAL LOCAL REVENUES TOTAL REVENUES $1,536,630 $1,202,327 $1,200,000 1,536,630 1,202,327 1,200,000 EXPENDITURES 1,536,630 1,202,327 1,200,000 Other Operating Costs TOTAL EXPENDITURES 37,186 38,117 38,000 37,186 38,117 38,000 REVENUES OVER/(UNDER) EXPENDITURES 1,499,444 1,164,210 1,162,000 FUND BALANCES FUND BALANCE, JULY 1 25,267,059 26,766,503 27,930,713 FUND BALANCE, JUNE 30 26,766,503 27,930,713 29,092,713 ACTUARIAL STUDY 2019—ACCRUED LIABILITY 26,714,849 26,714,849 26,714,849 ACCRUED FUNDED LIABILITY RATIO RATE OF RETURN, PORTFOLIO TARGET 100.2% 104.6% 104.6% RATE OF RETURN, ACTUAL 6.0% 6.0% 6.0% 5.9% 4.4% 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE OTHER TRUST—OPEB FUND: BAL ANCE & FUNDED LIABILIT Y Fund Balance Funded Liability % $30,000,000 87.5% 101.2% 100.2% 104.6% 104.6% 110% $25,000,000 $21.8M $25.3M $26.8M $27.9M $29.1M 100% $20,000,000 90% 80% $15,000,000 70% 60% $10,000,000 50% 40% $5,000,000 30% 20% $0 10% FY2016-17 0% Actual FY2017-18 FY2018-19 FY2019-20 FY2020-21 Actual Actual Actual Final Unaudited Budget Fund Balance Funded Liability % NNoottee: FFYY22002200–2-211FuFnudnBdalBanaclean&c%e i&s d%riviesndbryivtheenSbtoyctkhaendSBtoocnkd manadrkeBtos.nd markets. 62

Resource Allocation for Fiscal Year 2020-21 CAPITAL EXPENDITURES 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Capital expenditures are incurred when money is The results of this extensive investigative and spent to purchase a fixed asset or add to the value of collaborative planning process are documented in an existing fixed asset that has a useful life extending the 2016 Facilities Master Plan and appendices. An beyond the taxable year. Capital expenditures are overall process summary and master plan visioning used to acquire or upgrade physical assets such as goals are included in the plan. equipment, property, or industrial buildings. In accounting, a capital expenditure is added to an asset 5-Year Capital Improvement account (“capitalized”), thus increasing the asset’s Construction Plan basis (the cost or values of an asset as adjusted for tax purposes). The District maintains an initial unit cost The 5-Year Capital Improvement Construction capitalization threshold of $5,000 and an estimated Plan identifies the capital construction projects useful life greater than one year. Buildings, as well the District plans on implementing within the as renovations to buildings, infrastructure, and land next 5 years. The plan conveys the facilities master improvements with a unit cost of $50 thousand or planning context, current capital outlay needs and more that significantly increase the value or extend objectives, and the list of proposed project schedules the useful life of the structure, are capitalized. and costs by phase. The plan is updated annually and submitted to the California Community Colleges Comprehensive Master Plan Chancellor’s Office. The current 5-Year Capital Improvement Construction Plan objectives include: The District regularly evaluates and assesses its short-term and long-term needs through an ƒ Facilitate learning and student support through integrated planning process. The Comprehensive Master Plan is the overarching long-term planning facility enhancements document which contains the Education and Facilities Plans. In fall 2015, the District completed ƒ Ensure facility compliance with environmental, a revision to the Comprehensive Master Plan by revising and updating the educational plan. The health, and safety regulations revised 2015 educational plan data was then used to update the 2011 Facilities Master Plan. ƒ Extend the life expectancies of buildings and Facilities Master Plan Update infrastructure Following the 2015 revision of the Education Plan ƒ Construct new facilities to meet the academic data, the 2011 Facilities Master Plan was updated in 2016 to align with the current and future needs of and student support demands of the community MiraCosta College identified in the updated 2015 Education Plan component of the Comprehensive In July 2020, the Board of Trustees approved Master Plan. the 2022–2026 5-Year Capital Improvement Construction, identifying the projects to be completed In order to fully understand MiraCosta’s needs and to meet projected facility needs of the District. issues, a large and diverse set of stakeholders—from the Board of Trustees to students, from faculty to Program Review Needs facilities personnel—participated in the Facilities Master Plan Update process through online surveys, Projects are identified through the continuous workshop discussions, meetings, campus forums, improvement process, also known as program and presentations. The college also completed an review, and are aimed at improving facility analysis of its existing facilities and conditions. deficiencies for various academic and support programs. Funding for these programs will come from a combination of funding sources including Measure MM, state scheduled maintenance, grants, donations, college capital improvement funds, and other sources of funding. 63

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Planning Priorities Total Cost of Ownership The District’s planning priorities promote the The Budget and Planning Committee (BPC) total development and renovation of facilities that support cost of ownership (TCO) subcommittee was formed the highest standards in instructional methodology, to review and improve the current practices used equity, the protection of the environment, and public to address TCO regarding facilities, equipment health and safety. Based on the updated Education maintenance and replacement, and technology. In Master Plan, institutional goals, and the facilities 2014, the TCO subcommittee developed findings assessments, District leadership identified in no and recommendations for BPC to consider for future particular order for the 2016 Facilities Master Plan implementation. One of the 307 recommendations Update the following priorities to address: included integrating TCO into the program review and resource allocation process. In 2016, the HIGHEST PRIORITY college hired a construction program management consultant to develop an improved TCO process and ƒ 21st century learning environments report. The TCO process was updated and revised in ƒ Meeting/study/gathering space July 2020 to ensure that the data is current. Findings ƒ Adjacencies from the report will be used to improve the college’s ƒ Office/work environment efforts in capital planning in order to include more ƒ Parking accurate reflections of the TCO of new facilities ƒ Infrastructure construction, as well as deferred maintenance, ƒ Building systems staffing needs, and equipment costs. ƒ Safety and security ƒ Eliminate nonfunctional space Implementing the 5-Year Capital Improvement ƒ Improve efficiency/utilization of facilities Construction Plan ƒ Right size the campus to address program needs ƒ Enhance the campus environment In November 2016, the District successfully passed ƒ Develop the path to sustainability general obligation bond Measure MM with 62.39% of the votes (minimum requirement was 55%). HIGH PRIORITY This measure provided the District with $455 million, which will allow for implementation of ƒ Outdoor work space the projects identified in the 2016 Facilities Master ƒ Optimize space utilization Plan Update. Additional funds from the District’s ƒ Identity Fund 41 Capital Construction, State Scheduled ƒ Athletics/gym replacement Maintenance, Grants, and other sources of funding, ƒ Sustainability will also be used to implement the overall Capital ƒ Replacement of temporary buildings Construction Program Plan. ƒ Total cost of ownership Prior to the sale of the District's first $100 million bond allotment in September 2017, and second bond allotment of $255 million in September 2020, MiraCosta Community College District earned the highest ratings of AAA from each allotment by both Moody’s Investors Services (Moody’s) and Standard & Poor’s Global (S&P). Both rating services recognized the District’s solid financial position, experienced management team, and construction track record in their reports. 64

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Proposed Capital Projects BUILDING 1000 ADMINISTRATION RENOVATION OCEANSIDE CAMPUS Major renovation of the buildings mechanical, electrical and plumbing systems along with ACTIVE PROJECTS IN FY2020–2021 structural upgrades will be done. Additionally, some remodeling/repurposing of space for staff offices in ƒ Athletic Field Renovation the building will occur. The estimated budget for this project is $12,815,305. ƒ Currently in construction; complete construction fall 2020 NEW PARKING LOT 5A, PHOTOVOLTAIC & TENNIS ƒ Building 1000 Renovation A new parking lot supplying 537 parking spots will be located to the south of the new Allied Health hub ƒ Currently in design; scheduled to begin near the main entrance to the campus. A new drive construction spring 2021 aisle leading to the lot will be strategically located to provide a four-way intersection which will simplify ƒ New Parking Lot 5A, PV, Tennis the vehicular entrance sequence to the campus. A reconfiguration and expansion of Lot 5A will ƒ Currently in design; scheduled to begin provide 97 parking spaces north of the health hub construction spring 2021 with a direct adjacency to the new gym complex. The estimated budget for this project is $13,609,435. ƒ Building 5000 Gym Complex BUILDING 5000 NEW GYMNASIUM COMPLEX ƒ In design The Gym Complex will replace the existing gym ƒ Building New 5100 Allied Health buildings and provide a consolidated location for athletics instruction spaces, locker rooms, ƒ In design kinesiology, and the Wellness Center. Its proximity to the new Allied Health building will help to ƒ Building 1400 New Student Services create a health and wellness hub with shared outdoor spaces. The master plan assumes a single- ƒ In design story building. The Gym Complex design will be coordinated with the new Allied Health building ƒ Building New 1300 Chemistry to provide a unified campus and design aesthetic. The estimated budget for this project is $40,348,405. & Biotechnology ƒ In design ƒ Strong Workforce Development Lab ƒ In design TRACK & FIELD AND SUPPORT BUILDING RENOVATION The removal of the track will facilitate the addition of an international sized soccer field and a multi- purpose field in its place. A walking/jogging path will be located around the perimeter of the athletic fields. This will help to create a small athletics field complex that better utilizes the “bowl” area. The softball/baseball field will be relocated to the east of the new gym complex. The estimated budget for this project is $9,948,699. 65

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 OCEANSIDE CAMPUS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE BUILDING 5100 NEW ALLIED HEALTH BUILDING 1300 NEW CHEMISTRY & BIOTECHNOLOGY A new facility for Allied Health will provide a consolidated location and appropriate facilities for The new Chemistry & Biotechnology building all of the Allied Health programs. The location of will provide a state-of-the-art science facility for the Allied Health building will allow the building 21st century learning science environments. As the to act as a terminus to the main east-west campus biotechnology program continues to expand as its promenade. Coupling the Allied Health building baccalaureate degree comes online, the building with the new Gym Complex will create a new health will provide a new, larger home for the program. and wellness academic hub and allow for inter- Also included in the preliminary program are new professional collaboration. The preliminary program chemistry labs and 40-person, flexible classrooms. includes state-of-the art simulation spaces, including To maintain the scale of the campus and respond patient rooms and operation rooms, as well as to nearby buildings, the master plan recommends a hands-on skills labs and classrooms. The master plan single-story building. As the building is placed over recommends a single-story building, whose design a site grade change, a multi-story building may be is coordinated with the gym complex to create a explored. The estimated budget for this project is unified campus and design aesthetic. The estimated $37,379,358. budget for this project is $24,502,185. NEW NORTH CAMPUS PARKING LOT 4C BUILDING 1400 NEW STUDENT SERVICES EXTENSION (INCLUDES VETERANS) The extension of Lot 4C will provide additional The new Student Services building will consolidate spaces for the campus and repairs/resurfacing of the all of the student service functions, currently parking lot. The estimated budget for this project is scattered throughout the campus, to a single one- $3,056,341. stop-shop. In addition to allowing the services programs to grow to serve a growing student BUILDING 2800 NEW ARTS/MEDIA SERVICES population, this new building will dramatically improve the student experience for both current and The new Arts/Media Services building will house prospective students. Located at the current Pedley a wide variety of functions, serving the students of Park, the new building is strategically located to act the arts hub and the campus as a whole, including as a gateway building for the campus, providing a the art gallery, student study spaces, faculty offices, much-needed sense of entry and easy wayfinding for the media arts labs, and a food or coffee cart type new or prospective students. Proposed as a two-story element. It will serve as the main student resources structure, the building will also allow access and space for the arts hub, providing dedicated student- entry from the street level for visitors and campus friendly study and collaboration spaces. Proposed promenade level for current students. The estimated as a single-story building, the building should budget for this project is $58,112,380. engage the campus promenade and offer display opportunities for the arts. The estimated budget for this project is $16,441,641. 66

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 OCEANSIDE CAMPUS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE BUILDING 1200 LIBRARY RENOVATION BUILDING 3700 CLASSROOMS RENOVATION & MODERNIZATION Major renovation work and full remodeling will Major renovation and modernization work will be occur to renovate existing classrooms to 21st century done to remodel and/or repurpose the building for learning environments (classrooms, labs and study new functions. The scope includes renovation of the space) and construct additional faculty office space. existing academic information systems office suite The estimated budget for this project is $4,184,198. to centralize staff and provide for growth, as well as provide new student study spaces. Modernization BUILDING 4100 OFFICE/MEETING SPACE will include general interior finish and FF&E RENOVATION upgrades, building envelope repairs and accessibility updates. The estimated budget for this project is Major renovation work and full remodeling will $26,109,335. occur to repurpose the existing Wellness Center to offices and meeting spaces. The estimated budget for BUILDING 3000 CLASSROOMS RENOVATION this project is $3,010,033. Major renovation work and full remodeling will BUILDING 3100 OFFICE/CLASSROOMS occur to repurpose the building to construct new RENOVATION 21st century learning environments (classrooms and study space) as well as additional faculty office space. Moderate renovation work will occur to update office Provide student study and collaboration space. space finishes, replace mechanical and plumbing The estimated budget for this project is $7,410,092. systems, and accessibility upgrades. The estimated budget for this project is $4,730,593. BUILDING 3200 STUDENT RESOURCES RENOVATION CAMPUS WIDE ADA IMPROVEMENT PROJECT RENOVATION Major renovation work and full remodeling will occur to renovate existing classrooms to 21st century A comprehensive ADA plan will be developed for learning environments (classrooms and study space), the Oceanside Campus to ensure compliance with create student study and collaboration spaces and applicable federal and state regulations for campus upgrade restrooms that meet ADA accessibility facilities. Development of the plan will include requirements. The estimated budget for this project analysis of the paths of travel from parking lots and is $3,538,726. transit facilities to destination buildings, surveys of interior and exterior ADA access to establish the BUILDING 3300 CLASSROOMS RENOVATION level of compliance of existing campus facilities, and design of solutions that will assure full compliance Major renovation work and full remodeling will with state codes. The estimated budget for this occur to renovate existing classrooms to 21st century project is $1,254,924. learning environments (classrooms, labs and study space), construct additional faculty office space BUILDING 4700 OFFICE RENOVATION and replace the roof. The project will also provide a minimum of three classrooms (mix of TACs and Moderate renovation work will occur to update office tables & chairs) for 40 students each, at least one space finishes, replace mechanical and plumbing computer lab, student study space and a minimum systems and accessibility upgrades. The estimated of 2,100 square feet of office space. The estimated budget for this project is $1,692,448. budget for this project is $4,821,705. 67

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 OCEANSIDE CAMPUS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE CAMPUS WIDE UTILITY INFRASTRUCTURE PROJECT RENOVATION OF BUILDING 3400 STUDENT CENTER RENOVATION (NEW PROJECT) The infrastructure projects planned for the Major renovation to Building 3400 will include Oceanside Campus, not included as part of building complete renovation of interiors including projects, look to improve existing infrastructure reconfiguring interior partitions, finishes, and and mitigate future issues. Where possible, FF&E (furniture, fixtures, and equipment), major infrastructure upgrades have been strategically renovation of building systems, substantial impact planned to be incorporated into the designs for the to building envelope and roof, restroom and proposed new buildings. The estimated budget for accessibility upgrades, additional student spaces this project is $4,637,121. at vacated art gallery, and interior and exterior accessibility upgrades. The estimated budget for this NEW MONUMENT SIGNAGE project is $17,393,729. A new monument sign at the entrance to the BUILDING 4500 SCIENCE RENOVATION Oceanside Campus will provide immediate campus identity and improve the wayfinding for visitors. Major renovations will convert existing Chemistry This signage will create defined entry threshold for labs and associated support spaces to new labs for the campus. The estimated budget for this project is Physical and Earth Science programs. The project $160,452. will include upgrades of all remaining science labs, accessibility upgrades, and the replacement of aging STRONG WORKFORCE DEVELOPMENT LAB/ air handling units. The estimated budget for this TRAILER project is $26,805,516. The new Strong Workforce Development Lab will house a dedicated computer lab with enough seats, storage and flexibility to offer CE classes in Cybersecurity, Computer Science and Business courses that require the use of computers. The estimated budget for this project is $601,025. SWING SPACE Temporary Structures (or “swing space”) will be utilized to house campus activities and instruction displaced by construction. These temporary buildings, housed on the north side of campus, include five classroom trailers, a restroom trailer, and an office trailer to be used during miscellaneous modernization projects throughout the campus. The estimated budget for this project is $5,458,137. 68

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 SAN ELIJO CAMPUS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE ACTIVE PROJECTS IN FY2020–2021 BUILDING 200 FINE ARTS LABS RENOVATION ƒ Building 200 Fine Arts Renovation Modernization work will include primarily the upgrade of interior spaces and repair the exterior ƒ Complete construction fall 2020 elements and/or building systems. Specific areas included in the scope are full building ƒ Building 1100 New Student Services modernization of classrooms and labs, replacement of heat pumps and roof re-tiling. The estimated & Administration Building budget for this project is $4,292,280. ƒ Complete construction fall 2020 BUILDING 100 LIBRARY RENOVATION ƒ Building 100 Library Renovation Moderate renovation work will focus on improving ƒ Design completed. Complete construction existing functions through systems and space summer 2021 upgrades. The renovations will include renovating computer labs into an expanded tutoring center, ƒ Building 400 Science Labs Renovation renovating electrical systems, replacing heat pump, and roof re-tiling. The estimated budget for this ƒ In design project is $5,798,064. ƒ Building 900 Student Center Renovation BUILDING 900 STUDENT CENTER RENOVATION ƒ In design Moderate modernization work will focus on improving existing functions through systems ƒ Building 100 Library Renovation and space upgrades. The renovations will include reconfiguring the bookstore to student spaces, ƒ In design including additional student life/club spaces and general meeting space, general building renovation, ƒ Temporary Portables/Swing Space Phase 5 and roof re-tiling. The estimated budget for this project is $2,435,079. ƒ Ongoing BUILDING 400 SCIENCE LABS RENOVATION SWING SPACE Moderate renovation work will focus on improving Temporary structures (or “swing space”) will be existing functions through systems and space utilized to house campus activities and instruction upgrades. The renovations will include improving displaced by construction. These temporary classrooms and science lab spaces to developed space buildings, housed on the north side of campus, standards and fix configuration issues, and roof include five classroom trailers, a restroom trailer, re-tiling. The estimated budget for this project is and an office trailer to be used during miscellaneous $3,870,386. modernization projects throughout the campus. The estimated budget for this project is $2,916,709. BUILDING 800 DEMOLITION BUILDING 1100 NEW STUDENT SERVICES The sole demolition project at Elijo campus involves & ADMINISTRATION removing the existing administration building. The building is being replaced with a new Student The Student Services & Administration Building Services building. This existing building is poorly will provide a new gateway and face of the Elijo organized and lacks adequate space for staff and campus. It will replace the existing administration offices; existing spaces are also poorly configured. building and consolidate all of the student services The estimated budget for this project is $121,792. operations under one roof. The new building will provide administrative offices and meetings spaces, allowing staff to properly serve the student body. The estimated budget for this project is $13,980,978. 69

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 SAN ELIJO CAMPUS CENTRAL CAMPUS QUAD RENOVATION BUILDING 700 RENOVATION The central quad will link together key student- Building 700 serves as the home for the campus’ focused facilities, such as the student center, library, facilities team. The building renovation project will and Student Services building, and create dynamic include replacement of the aging heat pump and outdoor areas that can supplement instruction roof retiling. The estimated budget for this project is and study, while also providing welcoming and $571,579. engaging areas to gather and socialize. The planned entry plaza and quad landscaping will enhance NEW MONUMENT SIGNAGE campus identity and provide a sense of arrival. The design will include a blend of hard and soft-scapes, New monument signage at the San Elijo Campus with attractive native plantings and bio wales that will provide immediate campus identity and improve will help mitigate drainage issues, create a more the wayfinding for visitors. This signage will sustainable landscape, and comply with anticipated create defined entry threshold for the campus. The storm water runoff regulations. The estimated estimated budget for this project is $167,281. budget for this project is $1,785,343. 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE MECHANICAL & ELECTRICAL UTILITIES RENOVATION The electrical needs of the campus are being served by four transformers located throughout the campus, which is comprised of ten separate buildings. Each transformer meets the demands of a cluster of buildings. As part of planned upgrades to facility systems, replacements are planned for transformers, panel boards, and switchboards which have or are near to completing their useful life expectancy. A number of heat pumps and cooled circuit coolers are past their life expectancy and will be replaced along with aging boilers to improve utility efficiencies and reduce maintenance. The estimated budget for this project is $1,127,737. 70

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 COMMUNITY LEARNING CENTER ACTIVE PROJECTS IN FY2019–2020 BUILDINGS A & B CLASSROOMS & OFFICES RENOVATION (FUTURE BUILDINGS 100 & 200) ƒ Building 300 New Student Services The renovation scope includes complete renovation ƒ Complete construction spring 2021 of interiors including reconfiguring interior partitions, finishes, and FF&E (furniture, fixtures, ƒ Buildings A & B Renovations and equipment), renovation of building systems, substantial impact to building envelope and roof, (Future Buildings 100 & 200) and restroom and accessibility upgrades. The ƒ In design renovation of instructional spaces will continue the current classroom modernization effort already BUILDING 300 NEW STUDENT SERVICES underway on the Oceanside Campus. These projects primarily deal with the upgrade of interior space The new Student Services building provides the or the repair of exterior elements and/or building flexibility to become a student-friendly space that systems, restrooms & accessibility upgrades. The consolidates the study and social spaces into a single estimated budget for this project is $13,421,405. dynamic environment or a student services center that provides the staff spaces required to properly PARKING & BUILDING C DEMOLITION serve the needs of the CLC. The estimated budget for this project is $12,605,973. Building C was constructed as a temporary facility in 2002. It is underutilized and poorly organized, 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE and will be demolished to create space for critically- needed parking. The estimated budget for this project is $2,090,562. 71

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 Capital Improvement Construction Plan Update—Projects by Campus Following is a comprehensive list of planned Capital Construction Projects identified in the 2016 Facilities Master Plan (subject to change) and other capital improvement plan projects: OCEANSIDE CAMPUS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE NEW BUILDING PROJECTS MODERNIZATION PROJECTS ƒ Student Services Building ƒ Library 1200 ƒ Facilities (Buildings 4200 & 4300) (includes Veterans Center) ƒ Instructional Building 3500 ƒ Automotive Building 4000 ƒ Gym Complex ƒ Faculty Office Building 4700 ƒ Chemistry & Biotechnology Building ƒ Allied Health Building INFRASTRUCTURE PROJECTS ƒ Arts/Media Services Building ƒ College Police Building ƒ Domestic Water Repair ƒ Resource Center ƒ Sanitary Sewer Repair ƒ Miscellaneous Support Buildings ƒ Storm Drainage Repair ƒ Natural Gas Repair & Valves RENOVATION PROJECTS ƒ Communications ƒ Administration Building 1000 LANDSCAPE PROJECTS ƒ Library Building 1200 ƒ Student Center Building 3400 ƒ Campus Quad ƒ Theatre Building 2000 ƒ Promenades ƒ Art Building 2100 ƒ Academic Hub Plazas ƒ Instructional Building 3000 ƒ Outdoor Classrooms ƒ Instructional Building 3100 ƒ Athletic Fields ƒ Instructional Building 3200 ƒ Bioswales & Native Plantings ƒ Instructional Building 3300 ƒ Sod Removal ƒ Tutoring Building 3601 ƒ Instructional Building 3700 SITE IMPROVEMENT PROJECTS ƒ Automotive Building 4000 ƒ Building 4100 ƒ Transit Center ƒ Building 4400 ƒ Pedestrian Bridge ƒ Science Building 4500 ƒ Monument Signs ƒ Student Resources Building 4600 ƒ Sidewalk Improvement ƒ Instructional Building 4800 ƒ Site Lighting PARKING PROJECTS ƒ New Parking Lots ƒ Expanded & Reconfigured Lots ƒ Visitor Parking 72

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE SAN ELIJO CAMPUS COMMUNITY LEARNING CENTER NEW BUILDING PROJECTS NEW BUILDING PROJECTS ƒ Student Services & Administration Building ƒ Student Services Building RENOVATION PROJECTS RENOVATION PROJECTS ƒ Library Building 100 ƒ Building A, Student Resources ƒ Student Center Building 900 ƒ Science Building 400 MODERNIZATION PROJECTS ƒ Instructional Building 500 ƒ Building A & B, Classrooms MODERNIZATION PROJECTS INFRASTRUCTURE PROJECTS ƒ Instructional Building 200 ƒ Instructional Building 300 ƒ Natural Gas Repair ƒ Instructional Building 600 ƒ Facilities Building 700 PARKING PROJECTS INFRASTRUCTURE PROJECTS ƒ Expanded & Reconfigured Parking ƒ Sanitary Sewer Repair LANDSCAPE PROJECTS ƒ Storm Drainage Repair ƒ Natural Gas Repair ƒ New Campus Quad ƒ Communications ƒ New Entry/Gateway ƒ Bioswales & Native Plantings LANDSCAPE PROJECTS ƒ Entry Plaza & Quad Landscaping ƒ Outdoor Learning Spaces ƒ Landscaping Improvement ƒ Bioswale & Native Plantings ƒ Sidewalk Improvement 73

R e s o u r c e A l l o cat i o n f o r Fi s ca l Ye ar 2020 -21 DEBT MANAGEMENT Legal Debt Limits Post-Employment Benefits The District does not have a legal debt limit The District’s annual Other Post-Employment threshold to adhere to. Benefit (OPEB) cost is calculated based on the actuarially valuation study of the total OPED Lease Revenue/Purchase Bonds liability. The OPEB liability assumes the District’s funding strategy is to fund the normal cost The 2010B Lease Revenue Bond of $3.07 million (current accrual for benefits being earned) plus an matured in 2019 and the final debt service payment amortization of the unfunded accrued liability. was made in FY2019–20. The 2010B bond was a refining bond of a previous 1999 bond used for the From the June 30, 2019, actuarial study and the construction of the Community Learning Center. OPEB Trust balance as of June 30, 2020, the District is 104.6% funded of the Total OPEB Liability (TOL). The 2015 Lease Purchase Bond of $12.65 million with a maturity date of 2030 was paid with the The table below presents the actuarial accrued proceeds from the 2017 General Obligation Bond. liability and the value of the Trust Fund. The principle was $12.1 million and is placed in an escrow account with U.S. Bank, N.A. to pay the OPEB FUNDING PROGRESS AS OF JULY 1, 2020 $26,714,849 remaining principle and interest through 2030. This 27,930,713 debt has been removed from MCCD’s financial Actuarial Total OPEB Liability (TOL) 104.6% statements. If the balance in the escrow account does not cover the final bond payment, the District will Trust Fund Asset Value (6/30/2020) be obligated to transfer the necessary funds. The Net OPEB Liability Funded 2015 bond was used for capital improvement projects 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE for new instructional space and modernization, renovation, and included repairs of many buildings, parking areas, and sewer lines. General Obligation Bond Debt Service The San Diego County Treasury manages the debt service on behalf of the District. Funds are collected from the District’s taxpayer to service the annual debt payments. Series A Bonds, September 2017: $100 million general obligation bonds with various maturity dates, with the final date in 2042. Series B Bonds, September 2020: $255 million general obligation bonds with various maturity dates, with the final date in 2045. Both Series A and Series B bonds are for the Facilities Master Plan projects listed in the previous section. 74

Long-Range Financial Planning Economic Conditions The District’s economic condition is directly predicted a 5.25% growth for FY2019–20 and a affected by the economic wellbeing of the state of 5% growth for FY2020–21. MCCD received an California. The California Community Colleges updated District property assessment growth of 5.1% Chancellor’s Office, the California Department of in July 2020 for FY2020–21, which was used for the Finance, and the California Legislative Analyst’s FY2020–21 budget. The local property tax growth Office (LAO) have predicted a 3.5% steady growth has a direct impact to the District’s annual revenues, in California’s economic health. According to the since MCCD is one of six community colleges that November 2019 California’s Fiscal Outlook, issued are funded by local property tax revenues and not by the LAO, the state budget situation is positive. through the state apportionment funding formula The city of San Diego’s economic outlook from fiscal for general funds. The following economic outlook year 2021–2025 from the November 2019 report, predicts a declining growth rate in the next 4 years. Fiscal Year 2021-2025 Five-Year Financial Outlook ECONOMIC TRENDS Table 2.2 - Property Tax Components ($ in Millions) [Fiscal Year 2021–2025 Five-Year FFiYna20n2c0ial OFYu2tl0o2o0 k, CFYity20o21f SanFYD2ie02g2o]* FY 2023 FY 2024 FY 2025 Adopted Projection The major economic drivers of property tax revenue are the California Consumer Price Index (CCPI), home sales, Grow th Rate 5.25% 5.25% 5.00% 4.75% 4.50% 4.25% 4.00% home price, and foreclosures. The CCPI limits assessed valuation growth under Proposition 13 which specifies that 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 1% aPrporpoeprteyrTtya'xs value may increase at the rat$e 4o1f 5t.h7e CCP$I4b1u7.t1canno$t 4e3x8c.e8ed 2.0$p4e5r9c.e2nt per$y4ea79r.4unless $th4e9p9.r5operty$ 519.2 MV LisF iBmacpkrfoilvl ed or sold to establish a new asse$s1se5d3.v5alue. $ 154.2 $ 161.9 $ 169.6 $ 177.2 $ 184.8 $ 192.2 RPTITnF cPoamssp-lTiharnocueghwTiathx SRheavrinenguPeayamnedntTaxation$C8.o0de sectio$n85.51, the Sa$n9D.0iego Cou$n9t.4y Assesso$r’s9.O8 ffice us$es10th.2e Octob$er10.6 RPTCTFCRPeIsitdouaalsPserosspeprrtyopTearxtyPavyamleunets under Prop$o2s4it.7ion 13. $H2o4w.9ever, a$t 2th6e.5time of$p2r8e.p4aring t$h3is0.r2eport, t$he32O.1ctober $ 33.9 Total Property Tax Projection $ 601.9 $ 604.7 $ 636.1 $ 666.5 $ 696.7 $ 726.6 $ 755.9 (continued on next page) Note: This forecast represents estimates from November 2019, prior to the COVID-19 economic impacts. [page 13] Scenario Analysis*Source: https://www.sandiego.gov/sites/default/files/fy21-25outlook.pdf The factors described above were used in the development of the projection; however, should one or sev7e5ral of these factors not perform as projected, property tax revenues will vary from the current projection. To account for variances in these factors, “High” and “Low” projections were also prepared

Long-Range Financial Planning ECONOMIC TRENDS (continued) CCPI had not yet been released. The latest CCPI released by the California Department of Finance (DOF) was 281.247 as of August 2019, a 2.7 percent increase from the August 2018 CCPI of 273.844. Assuming the CCPI holds constant, the assessed valuation of properties not improved or sold will increase by 2.0 percent for FY 2020, the maximum allowable increase. The City has experienced a modest positive growth in home prices, with an increase of 1.97 percent in the median home price from August 2018 to August 2019. Despite the rise in home prices, the growth in the number of home sales has slowed. Year-to-date home sales, as of August 2019, have decreased by 2.3 percent compared to August 2018. Based on property sales as of August 2019 and an approximate 2.7 percent increase in the CCPI, the City’s estimated assessed valuation will see a positive increase for FY 2021. [page 11] 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE General Fund—Unrestricted Due to the economic outlook at the state level and 5-Year Financial Plan uncertainty of the state’s categorical funding, the District assumed additional expenses in the general The tables on pages 77–78 outline MiraCosta fund unrestricted fund to cover for those programs College District’s 5-Year Financial Plan of in FY2021–22 and FY2022–23. the General Fund’s unrestricted revenues and expenditures for FY2020–21 through FY2024–25. In summary, the plan includes some modest revenue The long-range plan links directly to the District’s growth and expenditures to retain a fund balance institutional goals outlined on page 8 and above 15% of expenditures through FY2024–25. the board directives. The 5-Year Financial Plan This plan assumes revenue growth rates more continues to fund programs and initiatives for conservative than the San Diego Fiscal Outlook student success by investing in resources while Report. Should economic conditions match the local enabling the college to be flexible and change with economic outlook and MiraCosta College manages the needs of the students and the local community. its expenditures, the reserve balance in FY2024–25 will remain above 15%. The 5-Year Financial Plan revenue assumption from local property tax revenues decreases from 5.1% to 3.0% over five years, more conservative than the San Diego economic outlook report which was completed in November 2019, prior to the COVID-19 pandemic and resulting economic downturn. Expenses are projected to increase each year due to annual salary step-and-column increases, health benefit costs, CalSTRS and CalPERS increases, and inflation. Two new, full time faculty were hired for 2020–21; new faculty and classified positions will be assessed through Program Review and assumed as To-Be-Determined (TBD). Enrollment is projected to grow at a modest 1% for the next four years. 76

Long-Range Financial Planning 5-YEAR FINANCIAL PLAN F Y2 0 2 0 –21 FY2021–22 FY2022–23 FY2023–24 FY2024–25 BUDGET PROJECTED PROJECTED PROJECTED PROJECTED GENERAL FUND—UNRESTRICTED FT Fac Deferred No Change EPA & No Change EPA & No Change EPA & No Change EPA & ASSUMPTIONS Pmt, No Chg to EPA FT Fac Gen Apprt FT Fac Gen Apprt FT Fac Gen Apprt FT Fac Gen Apprt Proposition 55 to Year 2030 (Proposition 30 Extension) Sales Tax—Ends December 2016; Income Tax Extended 5.10% 3.50% 3.00% 3.00% 3.00% Property Tax Revenue % Change 1% 1% 1% 1% 1% Enrollment Fee Increases (Enrollment Revenues) 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 1.0% 1.0% 1.0% 1.0% 1.0% DISTRICT PLANS 1.5% 1.2% 1.2% 1.2% 1.2% Enrollment (Credit & Noncredit) 2.25% TBD TBD TBD TBD Academic Salaries: Step & Column Academic Salaries: COLA Hire 2 New Faculty Program Review, Program Review, Program Review, Program Review, Academic Salaries: Change in Positions, Programs, or Services from 2019-20 Replacements Replacements Replacements Replacements (Program Review & Staffing Plan) Classified Salaries: Step & Column Program Review 1.0% 1.0% 1.0% 1.0% Classified Salaries: COLA TBD TBD TBD TBD 2.0% Classified Salaries: Change in Positions, Programs, or Services 2.25% Program Review, Program Review, Program Review, Program Review, (Program Review & Staffing Plan) Minimum Wage, Student Worker Student Worker Student Worker Program Review, Removed Police Minimum Wage, Minimum Wage, Minimum Wage, Classified Salaries: Salary Adjustment (CC Study) Minimum Wage, Salary from GFU Benefits: Rate Increase Parking Fund Loss, Fill Open Reqs Fill Open Reqs Fill Open Reqs Benefits: Change in Positions, Programs or Services Cost Shift to GFU, No Adjustment (Program Review & Staffing Plan) No Adjustment No Adjustment No Adjustment Fill Open Reqs 15.0% COVID-19 Expenses in General Fund—Unrestricted 10.0% 4.0% 4.0% Supplies, Printing, Copy Charges: Inflation 0.50% Increases for STRS/ Other Operating Expenses: Inflation 9.0% PERS, New Hires, Increases for STRS/ Increases for STRS/ Increases for STRS/ Other Operating Expenses: Changes in Programs or Services New Beneifits PERS, New Hires, PERS, New Hires, PERS, New Hires, Capital Outlay Increases for STRS/ New Beneifits New Beneifits New Beneifits Transfers Out from General Fund—Unrestricted to Fund 41—Tech & Facilities PERS, New Hires, Reduce for New Beneifits COVID-19 No adjustment No adjustment No adjustment Increase for 2.0% 2.0% 2.0% 2.0% COVID-19 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% No Changes No Changes No Changes No Changes No Changes No Changes No Changes No Changes No Changes Reduce ERP, Reduce ERP, Increase for FMP Reduce for FMP Reduce for FMP Increase for FMP No Changes Reduce ERP, Increase for FMP 77

Long-Range Financial Planning 5-YEAR FINANCIAL PLAN (continued) GENERAL FUND—UNRESTRICTED FY2019–20 FY2019–20 F Y2 0 2 0 –21 FY2021–22 FY2022–23 FY2023–24 FY2024–25 BUDGET ACTUAL BUDGET PROJECTED PROJECTED PROJECTED PROJECTED 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE REVENUES $12,684,412 UNAUDITED $8,765,934 $8,765,934 $8,765,934 $8,765,934 $8,765,934 State 110,527,103 116,664,240 120,747,489 124,369,913 128,101,011 131,944,041 Property Taxes $9,698,147 Enrollment Fees/Nonresident Tuition 9,929,000 111,003,083 8,961,053 9,050,664 9,141,170 9,232,582 9,324,908 Other Local Revenues 882,805 1,414,214 1,414,214 1,522,487 1,522,487 1,522,487 TOTAL REVENUES 8,690,426 135,805,441 139,978,300 143,799,504 147,622,014 151,557,370 134,023,320 1,087,504 EXPENDITURES 130,479,160 49,983,260 50,413,059 50,938,016 51,469,272 52,006,904 Academic Salaries 49,769,536 31,291,323 30,982,793 31,742,621 32,690,047 33,646,947 Classified Salaries 30,172,346 47,665,793 33,431,797 35,842,955 39,649,083 41,700,022 43,613,323 Benefits 35,127,879 28,865,963 114,706,380 117,238,807 122,329,719 125,859,341 129,267,174 TOTAL SALARIES & BENEFITS 115,069,761 31,641,595 108,173,351 2,127,757 1,970,312 2,009,718 2,049,913 2,090,911 Supplies, Printing, Copy Charges 1,964,726 10,103,558 10,105,629 10,307,742 10,513,897 10,724,175 Other Operating Expenses 10,399,729 1,601,259 Capital Outlay 9,324,971 2,557,592 2,357,592 2,357,592 2,357,592 2,357,592 Categorical Cut, GFU Funded 2,411,117 1,837,608 0 3,800,000 2,000,000 0 0 Other Outgo 7,723,500 7,556,000 TOTAL EXPENDITURES 8,065,700 8,040,335 7,256,000 143,195,840 146,560,771 6,756,000 7,056,000 137,911,033 128,977,524 136,751,287 147,536,742 151,495,852 NET REVENUES LESS EXPENDITURES -3,217,540 -2,761,267 -3,887,713 1,501,636 -945,846 85,271 61,518 FUND BALANCE 31,294,794 28,077,254 BEGINNING FUND BALANCE 30,739,004 30,739,004 32,240,640 -3,217,540 -2,761,267 25,315,987 25,401,258 NET REVENUES LESS EXPENDITURES -3,887,713 1,501,636 -945,846 28,077,254 25,315,987 85,271 61,518 ENDING FUND BALANCE 26,851,291 FUND BALANCE % OF EXPENDITURE BUDGET 32,240,640 31,294,794 19.6% 17.3% 25,401,258 25,462,776 19.5% 25.0% 22.9% 17.2% 16.8% 78

Long-Range Financial Planning GENERAL FUND—UNRESTRICTED REVENUE 5-YEAR FINANCGeInAerLal FPuLndAUNnrestricted Revenue 5-Year Plan $ 16 0. 0 $129.0M $136.8M $143.2M $146.6M $147.5M $151.5M $ 14 0. 0 $111.0M $116.7M $120.7M $124.4M $128.1M $131.9M $ 12 0. 0 $ 10 0. 0 $80.0 $60.0 $40.0 FY2020-2 1 FY2021-2 2 FY2022-2 3 FY2023-2 4 FY2024-2 5 Bu dget Projec ted Projec ted Projec ted Projec ted $20.0 $0.0 FY2019-2 0 Actual Unaudited Property Taxes State Enrollment Fees/Non Res. Tuition Other Local Revenues Total Expenditures 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE GENERAL FUND—UNRESTRICTED EXPENSE 100.0% 5-YEAR FINANCIAL PLAN General Fund Unrestricted Expense 5-Year Plan $ 16 0. 0 $ 14 0. 0 $108.2M $114.7M $117.2M $122.3M $125.9M $129.3M 95.0% $ 12 0. 0 83.9% 83.9% 81.9% 83.5% 85.3% 85.3% 90.0% $ 10 0. 0 85.0% 80.0% $80.0 75.0% $60.0 $40.0 70.0% $20.0 65.0% $0.0 60.0% FY2019-2 0 FY2020-2 1 FY2021-2 2 FY2022-2 3 FY2023-2 4 FY2024-2 5 Actual Unaudited Bu dget Projec ted Projec ted Projec ted Projec ted Total Salaries and Benefits Supplies , Printing, Copy Charges Other Operating Expenses Capital Outlay Other Outgo Salaries & Benefits % of Total Exp 79

Long-Range Financial Planning GENERAL FUND—UNRESTRICTED REVENUE 40.0% 5-YEAR FINANCGeInAerLal FPuLndAUNnreFstUricNteDd ReBvAenLueA5N-YeCarEPlan 35.0% 30.0% Fund Balance 25.0% 20.0% $35.0 15.0% 10.0% $30.0 $32.2M $31.3M $28.1M $25.3M $25.4M $25.5M 5.0% $25.0 25.0% 22.9% 19.6% 17.3% 17.2% $20.0 16.8% $15.0 $10.0 FY2024-2 5 Projec ted $5.0 $0.0 FY2020-2 1 FY2021-2 2 FY2022-2 3 FY2023-2 4 FY2019-2 0 Bu dget Projec ted Projec ted Projec ted Actual Unaudited Ending Fund Balance Fund Balance % of Expenditure Budget 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 80

Statistics FULL-TIME EQUIVALENT STUDENTS (FTES) ENROLLMENT GENDER ETHNICITY ENROLLMENT* % CHANGE FTESt % CHANGE FEMALE NOT AFRICAN- AMERICAN ASIAN FILIPINO HISPANIC M U LT I - PACIFIC WHITE MALE INDICATED AMERICAN INDIAN/ ETHNICITY ISLANDER UNKNOWN NON- 21,041 -5% 9,889.9 -3% 59% 6.0% 2.3% 39.3% HISPANIC 40% 2% ALASKAN 6.0% 10,229.3 -7% 59% NATIVE 6.4% 2.2% 40.0% 37.9% 40% 1% 6.4% 2019–2020 11,034.1 0% 59% 3.1% 0.5% 6.1% 2.2% 38.6% 0.6% 4.4% 38.9% 40% 1% 6.6% 2018–2019 22,223 -5% 11,071.0 -2% 59% 3.2% 0.4% 6.2% 2.3% 37.4% 0.5% 2.2% 40.7% 11,348.3 2% 58% 41% 0% 5.9% 2.2% 36.9% 6.2% 2017–2018 23,305 -1% 11,915.4 1% 57% 42% 0% 3.1% 0.3% 5.8% 2.2% 35.1% 6.2% 0.5% 1.9% 41.9% 10,948.4 0% 57% 42% 0% 5.8% 2.2% 33.7% 6.2% 42.8% 2016–2017 23,579 -2% 10,901.5 4% 58% 43% 0% 3.2% 0.3% 5.7% 2.3% 32.3% 5.7% 0.5% 2.0% 44.6% 2015–2016 10,525.0 0% 58% 42% 0% 3.2% 0.4% 5.7% 2.4% 30.0% 5.4% 0.4% 2.0% 46.0% 2014–2015 24,072 2% 10,494.1 -3% 58% 42% 0% 3.4% 0.3% 5.7% 2.3% 29.1% 4.8% 0.4% 2.1% 47.6% 2013–2014 10,803.0 14% 59% 42% 0% 3.7% 0.4% 5.7% 2.4% 27.3% 4.1% 0.5% 2.2% 49.6% 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 2012–2013 23,496 -1% 11% 59% 41% 0% 3.7% 0.4% 5.5% 3.0% 24.0% 3.1% 0.5% 2.2% 50.5% S T U DS ETNUTD CEONUTNCT O U N T2011–2012 9,440.8 6% 59% 40% 2% 3.9% 0.5% 6.0% 2.8% 26.4% 0.0% 0.6% 2.6% 52.1% 2010–2011 23,716 -3% 8,536.6 4% 58% 40% 1% 3.9% 0.5% 5.7% 2.6% 26.1% 0.0% 0.6% 3.3% 50.7% 2009–2010 8,026.4 41% 1% 3.8% 0.6% 0.0% 0.7% 4.5% 51.1% 2008–2009 E2N4R,3O9L2L M E N T 0% 5.0% 1.0% 1.1% 9.8% 52.1% 2007–2008 3.8% 0.9% 0.9% 8.1% 2006–2007 24,33005,000 -5% 3.8% 0.7% 0.8% 8.2% 25,545 -3% 26,32855,000 11% 25,545 STUDENT COUNT23,82706,000 24,3058% 22,127 24,3924% 23,716 23,496 24,072 23,579 23,305 22,223 21,041 21,21656,000 1% Source: CCCO MIS Data Mar1t0. ,W00e0b. August 7, 2018. http://datamart.cccco.edu/DataMart.aspx> & CCFS320 Reports E*SNtuRdeOnLt CLoMunEt iNncTludes both credit and noncredit students. t FTES Based on factored CCFS320 reports, credit residents and noncredit students. 5,000 10,494 10,525 10,901 10,948 11,915 11,348 11,071 11,034 10,229 9,890 EE NNR O3R0L,L0OM00ELNLT MENT 0 EF YT2H0 1N9 –IC2 0 IETTYH N I C I T Y 3205,0,00000 2 010 –11 2011–12 2012–13 2013–14 2 014 –15 2 015 –16 2 016 –17 2017–18 2 018 –19 2019–20 25,545 Enrollment* FTES† 23,57924,072 23,30523,579 Hispanic White Non-Hispanic 25,545 22,223 Multi-Ethnicity Asian 24,305 23,305 Unknown African-American 24,305 Filipino Pacific Islander 24,392 American Indian/Alaskan 24,392 23,716 23,716 23,496 24,07223,496 2250,0,0000 *Student Count includes both credit and noncredit students. †FTES Based on factored CCFS320 reports, credit residents and noncredit students. 2105,0,00000 22,223 21,041 1150,0,00000 11,034 39.3% 10,494 11,01711,348 11,0131,4071 10,229 37.9% 21,041 9,890 10,000 10,494 10,229 9,890 6.0% 5,000 10,525 6.0% 5,000 10,525 10,901 10,901 10,948 10,948 11,915 11,1341,8915 0 0 0.5% 0.6% 2 010 –11 2011–12 2012–13 2013–14 2 014 –15 2 015 –16 2 016 –17 2017–18 2 018 –19 2019–20 4.4% 2.3% 2 010 –11 2011–12 2012–13 2013–14 2 014 –15 2 015 –16 2 016 –17 2017–18 2 018 –19 2019–20 3.1% EEnnrroolllmlmenetn*t* FTEFST†ES† **SSttuuddeennttCCouonutnint cinlucdleusdbeosthbocrtehdcitraendditnaonndcrendoitnsctrueddeinttsst. u†FdTeEnStBsa. s†eFdToEnS fBaactsoerdedoCnCfFaSc3t2o0rreedpoCrCtsF,Sc3re2d0itrreepsiodretnst,scarneddnitornecsreiddeitnsttsudaenndtsn. oncredit students. 81

Statistics HISTORY OF ASSESSED PROPERTY HISTORY OF PROPERTY TAX VALUATION REVENUE 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE FISCAL YEAR ASSESSED % ANNUAL CHANGE PROPERTY TAX ANNUAL CHANGE % ANNUAL CHANGE PROPERTY VALUE REVENUE 2020–21 Projected 5.2% $5,661,157 5.1% 2019–20 $119,220,225,291 5.4% $116,664,239 6,138,658 5.9% 2018–19 113,352,688,040 6.1% 111,003,082 5,403,570 5.4% 2017–18 107,567,920,063 6.0% 104,864,424 5,531,155 5.9% 2016–17 101,407,690,857 6.2% 99,460,854 5,526,057 6.3% 2015–16 95,706,910,876 5.5% 93,929,699 5,289,086 6.4% 2014–15 90,127,485,749 6.1% 88,403,642 4,972,125 6.4% 2013–14 85,414,276,107 3.1% 83,114,556 2,312,294 3.0% 2012–13 80,517,356,225 0.0% 78,142,430 2,464,987 3.4% 2011–12 78,091,797,697 0.5% 75,830,136 863,640 1.2% 2010–11 78,093,638,317 -1.3% 73,365,149 -1,754,634 -2.4% 2009–10 77,743,591,710 -0.4% 72,501,509 -1,945,433 -2.6% 2008–09 78,800,671,137 6.1% 74,256,143 2,766,870 3.8% 79,100,117,601 76,201,576 5.8% 5.7% Average Annual Change: Last 5 years 4.4% Source: MCCD Ledger 4.9% Average Annual Change: Last 10 years 3.7% 3.7% Average Annual Change: Last 13 years Source: SD County Assessor Office 82

Statistics AA SSS ESSES ESDSPERDO PPE RRTOY VPAELRU ETY VALUE AA SSS ESSES ESDSVEADL UVE AA NLNUUEA LACNH ANN GUEAL CHANGE Projected 2020–21 $119.2 Projected 2020–21 5.2% 2019–20 2019–20 5.4% 2018–19 $113.4 2018–19 6.1% 2017–18 $107.6 2017–18 6.0% 2016–17 2016–17 6.2% FISCAL YEAR 2015–16 $101.4 FISCAL YEAR 2015–16 3.1% 5.5% 2014–15 $95.7 2014–15 6.1% 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 2013–14 $90.1 2013–14 0.0% 2012–13 $85.4 2012–13 0.5% 6.1% 2011–12 $80.5 2011–12 2010–11 $78.1 2010–11 -1.3% 2009–10 $78.1 2009–10 -0.4% 2008–09 $77.7 2008–09 $78.8 $79.1 $70 $80 $90 $10 0 $110 $120 -2% 0% 2% 4% 6% 8% BILLIONS OF DOLLARS PERCENT MM CCC DCPDR O PPERR TOY PT AEXRRTEYV ETNAU EX REVENUE MM CCC DCPDR O PPERR TOY PT AEXRRTEYV ETNAU EXA NRNEUVAEL NC HUAEN GAE NNUAL CHANGE FISCAL YEARProjected 2020–21 $116.7 FISCAL YEARProjected 2020–21 $5.7 2019–20 $111.0 2019–20 $6.1 2018–19 $104.9 2018–19 2017–18 $99.5 2017–18 $5.4 2016–17 $93.9 2016–17 $5.5 2015–16 $88.4 2015–16 $5.5 2014–15 $83.1 2014–15 $5.3 2013–14 $78.1 2013–14 $5.0 2012–13 $75.8 2012–13 2011–12 $73.4 2011–12 - $1.8 $2.3 2010–11 $72.5 2010–11 - $1.9 $2.5 2009–10 $74.3 2009–10 $0.9 2008–09 $76.2 2008–09 $2.8 $70 $80 $90 $10 0 $110 $120 -$2 $0 $2 $4 $6 $8 MILLIONS OF DOLLARS MILLIONS OF DOLLARS 83

Statistics 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE NEW GROWTH POSITIONS FOR FY2020–21 & CARRYOVER FROM PRIOR YEAR The following growth positions are included in the FY2020–21 budget: FACULTY—GENERAL FUNDS UNRESTRICTED (GFU) ƒ Mental Health Counselor ƒ Nursing Instructor—CNA Program ƒ Film Studies Instructor (carryover from prior year) FACULTY—CATEGORIAL OR GRANT ƒ Instructional Designer—Online Education (CARES Act) ADMINISTRATORS ƒ Dean, Instructional Services CLASSIFIED—GENERAL FUNDS UNRESTRICTED (GFU) ƒ Administrative Support Assistant III—Human Resources (carryover from prior year) ƒ Payroll Technician ƒ Environmental Health Technician CLASSIFIED—CATEGORICAL OR GRANT ƒ Research Analyst—Research, Planning & Institutional Effectiveness ƒ Research Analyst—Center of Excellence ƒ Student Services Coordinator—First Year Forward (carryover from prior year) ƒ Student Services Specialist—DSPS (carryover from prior year) ƒ Technology Services Analyst—CLC ƒ Support Assistant—Noncredit Adult Education (2 positions, split funded with GFU) 84

Statistics/Supplemental LOCATION & AREA INFORMATION 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE The District San Diego County Fair from mid-June to early July, followed by the Del Mar Thoroughbred Races until The MiraCosta Community College District is located early September. There’s also the San Diego Botanic in North San Diego County along the southern Garden for a look at San Diego native flora and California coast, between Orange County to the north fauna and at the eastern border of North County and the metropolitan area of San Diego to the south. you’ll also find the San Diego Zoo Safari Park, The District is approximately 35 miles north of San Las Vegas-style Indian casino gaming and a handful Diego and 90 miles south of Los Angeles. The District of great wineries and local breweries. Art enthusiasts includes the communities of Oceanside, Carlsbad, will love the Oceanside Museum of Art and the Leucadia, Encinitas, Olivenhain, Rancho Santa Fe, LUX Art Institute. Cardiff, Solana Beach, Del Mar, Carmel Valley, and North San Diego County’s coastal and inland parts of Camp Pendleton. regions are also a paradise for golfers, with more than 40 diverse courses to choose from. Graced by North San Diego County cooling breezes from the Pacific Ocean, the Arnold Palmer-designed Park Hyatt Aviara and Tom Fazio- North San Diego County is nationally known for designed Grand Del Mar golf courses are uniquely its exceptional K–12 schools and the plethora of sculpted around the natural landscapes and native superb higher education choices. Public school vegetation. districts served by MiraCosta College include Carlsbad, Cardiff, Del Mar, Encinitas, Oceanside, Historic Highway 101, Cardiff Rancho Santa Fe, San Dieguito and Solana Beach. Local colleges and universities include Cal State San Diego’s north region puts you just an hour from San Marcos, National University, Palomar College, Disneyland yet still close to downtown San Diego San Diego State University, University of California where the museums of Balboa Park, the San Diego San Diego, and University of San Diego, among Zoo, the Gaslamp Quarter and SeaWorld San Diego others. are nearby. North San Diego County is home to eight of the The San Diego Tourism Authority website describes county’s fastest growing cities. Businesses and San Diego’s North County as a vast, expansive families are drawn to North County’s sunny inland region known for its pristine beaches, natural valleys and scenic coastal communities. Additional preserves and miles of open spaces. From Del Mar information about the business environment can to Oceanside, the North County coastline is a be found on the San Diego North Economic string of unique picturesque seaside villages that Development Council website or on the Oceanside, have a small-town feel. Carlsbad, Encinitas, or San Diego Coastal Chamber of Commerce websites. San Diego’s north region offers plenty of outdoor activities. From hiking and horseback riding in Los Peñasquitos Canyon Preserve, stand-up paddle boarding and kayaking in Carlsbad Lagoon, to biking along historic Highway 101, or sport fishing, whale watching or surfing the coastline from La Jolla through Oceanside, outdoor enthusiasts are sure to be entertained. San Diego’s north coastal town of Encinitas was recently named among the best surf towns in the world by National Geographic. The North County Coastal region is home to some of San Diego’s top attractions, including LEGOLAND California, Sea Life Aquarium and LEGOLAND Water Park, the Flower Fields at Carlsbad, and the Del Mar fairgrounds, host to the 85

A pp e n di x 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE GLOSSARY accounts and reported in the financial statements. Specifically, it relates to the timing of the 311 Forms: Financial Status Reports (CCFS-311), measurements made, regardless of the nature of the is a summary overview of financial status required measurement, on either the cash or the accrual method. by the Chancellor’s Office each quarter for the 311Q (quarterly) and 311 Annual Report. Bond: A bond is a written promise to pay a specific sum of money, called the face value or principal Academic Salaries: Salaries for District employees amount, at a specified date (or dates) in the future, who are required to meet minimum academic called the maturity date, and with periodic interest standards as a condition of employment. at a rate specified in the bond. A bond is generally issued for a specific purpose or project, such as Accrual Basis: Method of accounting that calls for construction of a new facility. recognizing revenue/gains and expenses/losses in the accounting period in which the transactions occur Budget: A financial plan of operation for a given regardless of the timing of the related cash flows. period consisting of an estimate of proposed expenditures and revenues. Allocation: Division or distribution of resources according to a predetermined plan. Budget Calendar: The schedule of key dates that the District follows in the preparation, adoption and Appropriation: A legal authorization granted by a administration of the budget. legislative or governing body to make expenditures and incur obligations for a specified time and Board of Trustees: The body of elected officials purpose. that governs the MiraCosta Community College District. Apportionment: Allocation of state or federal aid, District taxes, or other monies to community college Capital Expenditures: Capital expenditures districts or other governmental units. are incurred when money is spent to purchase a fixed asset, or add to the value of an existing Assessed Property Values: The assessed valuation is fixed asset, which has a useful life that extends the value computed by the county assessor’s office on beyond the taxable year. Capital expenditures are each unit of property, which serves as the basis for used to acquire or upgrade physical assets such as calculating property taxes. equipment, property or industrial buildings. Audit: An official examination and verification of Capital Outlay: The acquisition of or additions to financial statements and related documents, records fixed assets, including land or existing buildings, and accounts for the purpose of determining the improvements of grounds, construction of buildings, propriety of transactions, whether transactions additions to buildings, remodeling of buildings, or are recorded properly, and whether statements equipment. drawn from accounts reflect an accurate picture of financial operations and financial status. Audit Cash: Includes currency, coins, checks, money procedures may also include examination and orders, and bank drafts on hand or deposit with a verification of compliance with applicable laws and designated agent or official acting as custodian of regulations, economy and efficiency of operations, deposited funds. and effectiveness in achieving program results. The general focus of the annual audit conducted on the Cash Flow: Incomings and outgoings of cash, District is usually a financial statement examination representing the operating activities of an and compliance audit. organization. Balanced Budget: A budget in which revenues are Classified Salaries: Salaries for District employees equal to or greater than expenditures not including not required to meet minimum academic standards the use of reserves to fund one-time expenditures in as a condition of employment. a fiscal period. Deferrals: State withholding of apportionment Basis of Accounting: A term used to refer to when funding due to cash flow shortages. revenues, expenditures, expenses and transfers‚ and the related assets and liabilities‚ are recognized in the 86

Appendix 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Employee Benefits: Amounts paid by an employer Fund Balance: The difference between fund assets on behalf of employees. Examples are group and fund liabilities of governmental and similar trust health or life insurance payments, contributions to funds; used to describe the net assets, or available employee retirement, District share of taxes, and resources, of funds. workers’ compensation payments. These amounts are not included in the gross salary, but are over and Fund Group: Compilation of two or more individual above. While not paid directly to employees, they funds used to report sources and uses of resources in are a part of the total cost of employees. providing some major service or group of services. Expenditures: Payment of cash or cash equivalent Generally Accepted Accounting Principles (GAAP): for payroll, goods or services, or a charge against available funds in settlement of an obligation. Guidelines to financial accounting and reporting which set uniform minimum standards for accepted Fees: Amounts collected from or paid to individuals accounting practices. or groups for services or for purchase of goods or services. Governmental Accounting Standards Board Fifty-Percent Law: The “50 Percent Law,” as defined (GASB): The authoritative accounting and financial in Education Code Section 84362 and California reporting standard-setting body for governmental Code of Regulations Section 59200 et seq., requires entities. California community college districts to spend each fiscal year 50% of the current expense of education General Fund: The fund used to account for the for payment of salaries of classroom instructors. The ordinary operations of the District. It is available intent of the statute is to limit class size and contain for any legally authorized purpose not specified for the relative growth of administrative and non- payment by other funds. instructional costs. Grant: A contribution of assets from one Fiscal: Of or relating to government expenditures, organization to another to support a particular revenues, and debts. function or purpose. Fiscal Year: A 12-month period to which the annual Operating Expenses: Expenses related directly to operating budget applies and at the end of which the entity’s primary activities. an entity determines its financial position and the results of its operations. For governmental entities in Other Outgo: Intrafund expense transfer to other the state of California, this period begins July 1 and funds as revenue-incoming transfers. ends June 30. Property Taxes: In general, property taxes are those Full-Time Equivalent Students (FTES): FTES taxes levied on real property for the purpose of represent 525 class (contact) hours of student providing services for the public good. instruction/activity in credit and noncredit courses. FTES is one of the workload measures used in the Reserves: An amount set aside to provide for computation of state aid for California community estimated future expenditures or losses, for working colleges. capital, or for other specified purposes. Fund: An independent fiscal and accounting entity Resource Allocation Model: The overall process by with a self-balancing set of accounts for recording which funds are best allocated to the campuses and cash and other financial resources, together with all District office operations in order to meet District related liabilities and residual equities or balances, goals and objectives. and changes therein. Resources: All assets owned including land, Fund Accounting: Control device used to separate buildings, cash, estimated income not realized, and, financial resources and ensure they are used for their in certain funds, bonds authorized but unissued. intended purposes. Revenue: Increase in net assets from other than expense or expenditure refunds or other financing sources (e.g., long-term debt proceeds, residual equity, operating transfers, and capital contributions). 87

Appendix Restricted Fund: Cash or other assets that are Title 5: California Code of Regulations, Title 5 limited as to use or disposition by their source. Education. The working Education Code regulations Their identity is therefore maintained and their established by the California Legislature. The expenditure or use is also recorded separately. California Community Colleges Board of Governors is responsible for approving Title 5 regulations, and Student Services: Student services include those the California Community Colleges Chancellor’s activities that provide assistance to students in the Office (CCCCO) is responsible for implemention areas of financial aid, admissions and records, health, and compliance. placement testing, counseling and student life. Trust Fund: A fund consisting of resources received Student Tuition & Fees: All student tuition and and held by an entity as trustee to be expended or student fees assessed against students for educational invested in accordance with the conditions of the and general purposes. trust. ACRONYMS 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE ACCJC Accrediting Commission for Community HVAC Heating, Ventilating & Air Conditioning & Junior Colleges LRB Lease Revenue Bond (funds borrowed for ADC Actuarial Determined Contribution MCCD capital improvement projects) OPEB BAM Budget & Accounting Manual STEM MiraCosta Community College District TANF CalPERS California Public Employees’ Other Post-Employment Benefits Retirement System TCI Science, Technology, Engineering, and Math CalSTRS California State Teachers’ TOL Retirement System WASC Temporary Assistance for Needy Families (federal government program) CCCCO California Community Colleges WIA Chancellor’s Office Technology Career Institute (MiraCosta’s career institute) CMP Comprehensive Master Plan (MCCD’s 10-year plan) Total OPEB Liability COLA Cost-of-Living Adjustment Western Association of Schools & Colleges (accrediting commission for schools) DSPS Disabled Student Programs & Services Workforce Investment Act EOPS Extended Opportunities Programs (federal government program) & Services ERP Enterprise Resource Planning FF&E Furniture, Fixtures & Equipment FTES Full-Time Equivalent Students GEAR UP Gaining Early Awareness & Readiness for Undergraduate Programs 88

2020–2021 FINAL BUDGET MIRACOSTA COLLEGE 89 LOCALLY ASSESSED VALUES Appendix

2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Appendix BOARD RESOLUTIONS MIRACOSTA COMMUNITY COLLEGE DISTRICT RESOLUTION NO. 32-19/20 EDUCATION PROTECTION ACCOUNT WHEREAS, the voters approved Proposition 30 on November 6, 2012; WHEREAS, the voters approved Proposition 55 on November 8, 2016, that extended the Education Protection Account through 2030 with no changes to reporting requirements; WHEREAS, Proposition 30 added Article XIII, Section 36 to the California Constitution effective November 7, 2012; WHEREAS, the provisions of Article XIII, Section 36(e) create in the state General Fund an Education Protection Account to receive and disburse the revenues derived from the incremental increases in taxes imposed by Article XIII, Section 36(f); WHEREAS, before June 30 of each year, the Director of Finance shall estimate the total amount of additional revenues, less refunds that will be derived from the incremental increases in tax rates made pursuant to Article XIII, Section 36(f) that will be available for transfer into the Education Protection Account during the next fiscal year; WHEREAS, if the sum determined by the State Controller is positive, the State Controller shall transfer the amount calculated into the Education Protection Account within ten days preceding the end of the fiscal year; WHEREAS, all monies in the Education Protection Account are hereby continuously appropriated for the support of school districts, county offices of education, charter schools, and community college districts; WHEREAS, monies deposited in the Education Protection Account shall not be used to pay any costs incurred by the Legislature, the Governor, or any agency of state government; WHEREAS, a community college district, county office of education, school district, or charter school shall have the sole authority to determine how the monies received from the Education Protection Account are spent in the school or schools within its jurisdiction; WHEREAS, the governing board of the district shall make the spending determinations with respect to monies received from the Education Protection Account in open session of a public meeting of the governing board; WHEREAS, the monies received from the Education Protection Account shall not be used for salaries or benefits for administrators or any other administrative cost; WHEREAS, each community college district, county office of education, school district and charter school shall annually publish on its Internet Website an accounting of how much money was received from the Education Protection Account and how that money was spent; WHEREAS, the annual independent financial and compliance audit required of community college districts, county offices of education, school districts, and charter schools shall ascertain and verify whether the funds provided from the Education Protection Account have been properly disbursed and expended as required by Article XIII, Section 36 of the California Constitution; 90

Appendix WHEREAS, expenses incurred by community college districts, county offices of education, school districts, and charter schools to comply with the additional audit requirements of Article XIII, Section 36 may be paid with funding from the Education Protection Act and shall not be considered administrative costs for purposes of Article XIII, Section 36. NOW, THEREFORE, IT IS HEREBY RESOLVED: 1. The monies received from the Education Protection Account shall be spent as required by Article XIII, Section 36 and the spending determinations on how the money will be spent shall be made in open session of a public meeting of the Board of Trustees of the MiraCosta Community College District; 2. In compliance with Article XIII, §36(e), with the California Constitution, the Board of Trustees of the MiraCosta Community College District has determined to spend the monies received from the Education Protection Act as attached. Upon motion by Trustee McNeil, seconded by Trustee Merchat, the foregoing resolution was adopted at a regular meeting held on June 11, 2020, by the following vote: AYES: 7 (Broad, Cassar, Fischer, McNeil, Merchat, Pedroza, Simon) NOES: 0 ABSENT: 0 ABSTAIN: 0 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE _____________________________ Rick Cassar President, Board of Trustees CERTIFICATION I, Sunita V. Cooke, Secretary of the Board of Trustees of the MiraCosta Community College District, certify that the foregoing resolution was regularly introduced, passed, and adopted by the board of trustees at its meeting held on June 11, 2020. _____________________________ Sunita V. Cooke, Ph.D. Secretary, Board of Trustees 91

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2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Appendix MIRACOSTA COMMUNITY COLLEGE DISTRICT RESOLUTION NO. 33–19/20 ESTABLISH THE DISTRICT APPROPRIATIONS (GANN) LIMIT FOR FISCAL YEAR 2020/21 AS REQUIRED BY SENATE BILL 1352, CHAPTER 1205 OF 1980 WHEREAS, on Nov. 6, 1979, the People of California passed Proposition 4, a constitutional amendment requiring appropriations limits for state and local government units; and WHEREAS, Senate Bill 1352, Chapter 1205 of 1980, implements Proposition 4, and requires the Board of Trustees to establish by resolution an appropriations limit each fiscal year beginning with 1981/82; and WHEREAS, the documentation used in determining the appropriations limit for fiscal year 2020/21 be developed in accordance with provisions of Senate Bill 1352; and WHEREAS, the documentation used in determining the appropriations limit for fiscal year 2020/21 will be made available to the public in the Business Services Office for fifteen days prior to the adoption of the final budget. NOW THEREFORE, THE BOARD OF TRUSTEES OF THE MIRACOSTA COMMUNITY COLLEGE DISTRICT DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: establish a fiscal year 2020/21 appropriations limit of $137,899,203. ADOPTED, SIGNED AND APPROVED this 11th day of June 2020. BOARD OF TRUSTEES OF THE MIRACOSTA COMMUNITY COLLEGE DISTRICT By: Rick Cassar President, Board of Trustees Attest: By: Sunita V. Cooke, Ph.D., Secretary, Board of Trustees 93

Appendix STATE OF CALIFORNIA ) )ss SAN DIEGO COUNTY ) I, Sunita V. Cooke, Ph.D., do hereby certify that the foregoing is a true and correct copy of Resolution No 33-19/20 which was duly adopted by the Board of Trustees of the MiraCosta Community College District at a meeting thereof held on the 11th day of June 2020, and that it was so adopted by the following vote: AYES: 7 (Broad, Cassar, Fischer, McNeil, Merchat, Pedroza, Simon) NOES: 0 _____________________ ABSENT: 0 _____________________ ABSTENTIONS: 0 _____________________ 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE By Sunita V. Cooke, Ph.D., Superintendent/President 94

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Appendix MIRACOSTA COMMUNITY COLLEGE DISTRICT 6 6 5 76 776 7 5 OCEANSIDE OCEANSIDE O COE ACNESAI DNES I D E CAMPUS CAMPUS 55 78 78 LEACLREONACMIRNOMNGUMINCNMIEGTNUYTNCERIETNYTER CARLSBAD TECHNOLOGY CARLSBAD CAREER INSTITUTETECHNOLOGY & SMALL BUSINECSSAREER INSTITUTE 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE AREA / TRUSTEE 4 DEVELOPMENT CE&NTSEMRALL BUSINESS DEVELOPMENT CENTER 4 AREA / TRUSTEE PACIFIC IC N 7 William Fischer O PC EA AC NI F NORTHEAST OCEANSIDE ENCINITAS 7 William Fischer 6 NDOaRvTiHdEBArSoTaOdC E AN S I D E NORTHWEST OCEANSIDE 65 NDSGOOaeURvoTTHiHrdgOWeCBEESMrAToNcOaSNICDdeEEiA/l NNSOIRDTEH CARLSBAD O C E A 5 3 GFreanokrgMeerMchcaNt eil 5 3 54 SCOAURTL SHBAODC E A N S I D E / N O R T H CA R L S B A D CAERND ICF FI N I T A S RANCHO SANTA FE 43 FSJrOaaUcnTqHkuCeMA RliLneSerBcASDhim/aEotNnC I N I T A S SAN ELIJO 2 CAMPUS 2 CARLSBAD RANCHO SANTA FE CARDIFF 3 Rick Cassar 2 SOLANA BEACH 1 JCaARcDqIFuF /eRliAnNeCHSOimSANoTAnFE / SOL ANA BEACH 56 SAN ELIJO 2 SOUTH CARLSBAD / ENCINITAS CAMPUS 1 Anna Pedroza SDOELLAMNAAR BEACH RDiEcL kMACR assar CARDIFF / RANCHO SANTA FE / SOLANA BEACH 1 Anna Pedroza DEL MAR 56 DEL MAR 1805 96

Appendix MIRACOSTA COLLEGE LOCATIONS Oceanside Campus 1 Barnard Drive, Oceanside, CA 92056  760.757.2121  miracosta.edu To Rancho Del Oro Drive 7000 Horticulture Shipping/ Receiving GLASER DRIVE PSlaalnets OC-7A Staff 6100 T600 Purchasing OC-4C Child OC-8A 8000 OC-3E 4050 OC-4A OC-4B Development Staff 4000 4100 Center T300 4200 OC-3D T310 3500 3600 4500 4900 4300 Track Construction 3400 T4004600 OC-4D Staff 3601 Zone OC-3B Student T410 4400 OC-3A Cafeteria/ Center 4700 T420 T540 T550 Bookstore/ 5100 T530 Art Gallery CLOCK BARNARD DRIVE 5000 T520 TOWER T510 T430 Gym T500 Admissions 3300 & Records 3200 3700 FOUNTAIN Soccer 3100 OC-4E Field OC-3C 3000 1200 OC-5A 4800 Staff MiraCosta College Library 5200 is a Tobacco / Smoke / Vapor-Free campus. T130 T120 1000 PEDESTRIAN T110 T100 BRIDGE NOT TO SCALE Admin BA 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Legend OC-2B Water 1100Tank Parking Lot OC-1C PEDLEY Baseball Parking Permit BARNARD DRIVE Staff PARK Field Vending Machine Disabled Parking 2600 BLAYNEY TOWER 2200 2300 Motorcycle Parking 2400 Music Art 2100 Tennis Courts Bike Rack Concert 2500 Bus Stop OC-1B Restrooms Hall 2000 2700 Theatre Dance & Theatre Studios RNARD DRIVE Inclusive OC-5B Restroom ATM OC-2A OC-1A Police & Safety AED Location (Automated External De brillator) To College Boulevard Emergency Call Box Parking Information MiraCosta College Locations Directory Bldg. # Bldg. # Bldg. # Drivers Education....................................T510 Printing Services ..................................... 3400 To Los Angeles To Riverside Admissions & Records........................... 3300 English Language Institute........ T510, T520 Proctoring Center.................................... 3300 TEMECULA Art..........................................2100, 2200, 2300 Enrollment Information .......................... 3300 Purchasing ................................................T600 CAMP PENDLETON Art Gallery ................................................. 3400 EOPS ........................................................... 3000 School Relations/Diversity Outreach.... 3400 76 Associate Faculty Of ce ....................... 4606 Facilities Department ............................. 4200 Service Learning ..................................... 3300 5 COMMUNITY 15 Associated Students .............................. 3400 Financial Aid/Scholarships ................... 3000 Shipping/Receiving................................. 6100 Athletics..................................................... 5200 Gymnasium ............................................... 5000 Student Accounts/Cashier.................... 3200 LEARNING CENTER ESCONDIDO Automotive Technology ......................... 4000 Health Services........................................ 3300 Student Center ......................................... 3400 MISSION AVE. COLLEGE BLVD. Biotechnology .......................................... 4050 Horticulture............................................... 7000 Student Life & Leadership..................... 3400 PORT RD. Bookstore .................................................. 3400 Human Resources................................... 1000 Testing Of ce............................................ 3300 OCEANSIDE BLVD. Business Services................................... 1000 Institutional Advancement.................... 1000 Theatre....................................................... 2000 Cafeteria .................................................... 3400 Institutional Research............................ 1000 Theatre Studio.......................................... 2700 OCEANSIDE OCEANSIDE 78 TECHNOLOGY CalWORKs ................................................. 3000 Instructional Services ............................ 1000 Little Theatre............................................. 3601 CAMPUS CAREER INSTITUTE, Career Center........................................... 4700 International Students ........................... 3400 Transfer Center ........................................ 3700 Child Development Center .................... 8000 Library & Information Hub..................... 1200 Tutoring ...................................................... 1200 CARLSBAD PALOMAR AIR SMALL BUSINESS College Police .......................................... 1100 Lost & Found............................................. 1100 Veterans Services ...................................T100 DEVELOPMENT CENTER Computer/Business Department ......... 4800 Math Learning Center ............................ 1200 Wellness Center ...................................... 4100 Concert Hall .............................................. 2400 Music...............................................2200, 2300 Writing Center .......................................... 1200 & SOCAL VETERANS Counseling ................................................ 3700 Nursing/Allied Health ................. T420, 4400 Dance Studio ............................................ 2700 Parking Permits........................................ 1100 Rev. 0820 PACIFIC ENCINITAS BUSINESS OUTREACH Development & Foundation .................. 1000 President, Of ce of the .......................... 1000 CARDIFF CENTER Disabled Students Services ................. 3000 OCEAN SAN ELIJO MANCHESTER CAMPUS NOT TO SCALE SOLANA BEACH DEL MAR SAN DIEGO 97

Appendix San Elijo Campus 3333 Manchester Avenue, Cardiff, CA 92007  760.944.4449  miracosta.edu 600 T120 T140T130T160 700 500 T110 SAN-7 1000 T100 To South SAN-6 900 El Camino Real Student 400 MiraCosta College Center/ is a Tobacco / Smoke / 300 Bookstore Vapor-Free campus. 100 AMPHITHEATER 800 SAN-5 Library/ 200 Information Admin Hub 1100 Construction SAN-4 Zone Construction Parking Construction Parking SAN-2 MANCHESTER AVENUE To Interstate 52020–2021 FINAL BUDGET MIRACOSTA COLLEGESAN-1 COLLEGE BLVD. Legend PORT RD. SAN-3 MIRACOSTA COLLEGE ROAD Police & Safety Parking Lot Parking Information Parking Permit Vending Machine Disabled Parking Emergency Call Box Motorcycle Parking AED Location Bike Rack Restrooms (Automated External De brillator) Telephone Inclusive Restroom ATM NOT TO SCALE MiraCosta College Locations Directory To Los Angeles To Riverside Buildings T100–T140 Building 300 Building 700 Building 900 TEMECULA Classrooms Classrooms Facilities Director of Student Services CAMP PENDLETON Faculty Of ces Faculty Of ces Bookstore 76 Meeting Room Building 800 Cafeteria 5 COMMUNITY 15 Building 100 Administration Health Services Computer Labs Building 400 Admissions & Records Meeting Rooms LEARNING CENTER ESCONDIDO Library Classrooms Counseling Student Life & Leadership MISSION AVE. Math Learning Center Faculty Of ces Dean, San Elijo Campus Testing Science Labs Faculty Workroom Building 1000 OCEANSIDE BLVD. Tutoring Instructional Services Science Labs Writing Center Building 500 Student Accounts/Cashier OCEANSIDE OCEANSIDE 78 TECHNOLOGY Classrooms Student Information CAMPUS CAREER INSTITUTE, Building 200 Faculty Of ces Amphitheater Language Lab CARLSBAD PALOMAR AIR SMALL BUSINESS Art Studios DEVELOPMENT CENTER Classrooms Building 600 Multipurpose Room Classrooms & SOCAL VETERANS Faculty Of ces PACIFIC ENCINITAS BUSINESS OUTREACH CARDIFF CENTER OCEAN SAN ELIJO MANCHESTER CAMPUS NOT TO SCALE SOLANA BEACH DEL MAR SAN DIEGO Rev. 0820 98

Appendix Community Learning Center 1831 Mission Avenue, Oceanside, CA 92058  760.795.8710  miracosta.edu CLC-1 Building C CLC-6 Building A Building B Main CLC-5 Entrance Entrance Staff Police & Safety CLC-2 Parking Information CLC-4 MISSION AVENUE ONE WAY 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE Construction COLLEGE BLVD. Zone PORT RD. Construction CLC-3 Zone NOT TO SCALE BARNES STREET MiraCosta College Locations Directory Legend To Los Angeles To Riverside Building A Parking Lot TEMECULA Administration CAMP PENDLETON Bookstore Parking Permit Vending Machine 76 Classrooms 101–121 5 COMMUNITY 15 Community Room Disabled Parking Emergency Call Box Conference Room Motorcycle Parking AED Location LEARNING CENTER ESCONDIDO Counseling Bike Rack MISSION AVE. Police & Safety, Parking / Information (Automated External De brillator) Student Lounge OCEANSIDE BLVD. Student Success & Career Center Restrooms Bus Stop Building B Inclusive Restroom Telephone Classrooms 130–135 OCEANSIDE OCEANSIDE 78 TECHNOLOGY Computer Labs CAMPUS CAREER INSTITUTE, Science Lab CARLSBAD PALOMAR AIR SMALL BUSINESS Building C DEVELOPMENT CENTER Academic Support Center Testing Center & SOCAL VETERANS PACIFIC ENCINITAS BUSINESS OUTREACH CARDIFF CENTER OCEAN SAN ELIJO MANCHESTER MiraCosta College is a Tobacco / Smoke / CAMPUS Vapor-Free campus. NOT TO SCALE SOLANA BEACH Rev. 0920 DEL MAR SAN DIEGO 99

Appendix Technology Career Institute Small Business Development Center SoCal Veterans Business Outreach Center 2075 Las Palmas Drive, Carlsbad, CA 92011 TCI-3 TCI-2 Back Entrance Community Education & Workforce Development Technology Career Institute North San Diego Small Business Development Center SoCal Veterans Business Outreach Center 2020–2021 FINAL BUDGET MIRACOSTA COLLEGE TCI-1 COLLEGE BLVD.Main PORT RD. CAMINO VIDA ROBLEEntrance LAS PALMAS DRIVE MiraCosta College Locations Directory NOT TO SCALE To Los Angeles To Riverside Community Education Legend TEMECULA & Workforce Development CAMP PENDLETON 760.795.6820 Parking Lot 76 miracosta.edu/community Disabled Parking 5 COMMUNITY 15 Technology Career Institute Inclusive Restroom 760.795.6820 AED Location (Automated External De brillator) LEARNING CENTER ESCONDIDO tci.miracosta.edu Emergency Call Box MISSION AVE. North San Diego Small Business Development Center MiraCosta College OCEANSIDE BLVD. 760.795.8740 is a Tobacco / Smoke / sandiegosmallbiz.com Vapor-Free campus. OCEANSIDE OCEANSIDE 78 TECHNOLOGY SoCal Veterans Business CAMPUS CAREER INSTITUTE, Outreach Center Rev. 0820 760.795.8739 CARLSBAD PALOMAR AIR SMALL BUSINESS socalvboc.org DEVELOPMENT CENTER & SOCAL VETERANS PACIFIC ENCINITAS BUSINESS OUTREACH CARDIFF CENTER OCEAN SAN ELIJO MANCHESTER CAMPUS NOT TO SCALE SOLANA BEACH DEL MAR SAN DIEGO 100