Question submitted to Central Arizona College Administration and Board on 3-27-26
CAC Board Members & Administration
I am writing to summarize my discussion with Ms. Elliott on 2-25, which I felt was productive, where I outlined what I’d like to see in the 2026-27 budget process and why. These questions had been asked before, and while I got some answers, I still need current updates. These will be the only questions I asked for the remainder of the month, and I’ll gauge my response at that time on what I feel needs to be presented to the public.
What exactly is CAC trying to do? I would like to see some sort of breakdown of how much of the costs are going to (1) completion of 4-year degrees, completion of two year degrees, credits for ongoing university programs, dual credits for high school, trade and technical certificates. There may be some overlaps and some hard to pin down areas, but I think you would have an educated stab to present to the public.
What exactly is CAC teaching and how much is online vs onsite? I could get a general idea of content by looking at the detailed budget I was given for the current year, but I would think the Board would have some curiosity in this area. The online-vs-onsite debate is relevant to what kind of school CAC is, who they compete again and to what are the capital requirements. Utilization or cost by campus would be a first step in determining whether there is there is surplus property to be sold.
Since most of the costs are labor, what do these employees actually do? My previous questions focused on non-instructional positions, since these costs equal or exceed the instructional costs. Most of us know what a teacher does in general terms and I steered clear of subjective questions of which courses may be deemed more valuable or worthwhile. While I still think it legally questionable to deny my answer to what 44 non-instructional supervisors are doing, I would think CAC would have it on hand. As I stated on my website, the summary of the Credo Report, which CAC paid for specifically stated as a goal, in addition to rectifying some deficiencies, to adopt a consistent classification system for all CAC positions utilizing the Title & Definition Matrix as a resource.
The true cost of a course or program would include the proper allocation of indirect costs to the direct costs of instruction, in itself a relatively complex tax, but we would want to minimize or eliminate the unnecessary costs before assigning these to a benefit.
Balance Sheet/Capital Structure
I would like to see assets, liabilities, net position, reserves, bond issuance and bond redemption and capital expenditures summarized on a 1 page summary with expenditures outlined by project and year. The expenditures can be in broad categories, such as isolating the performing arts center.
The 6-30-25 balances can be pulled from the Annual Comprehensive Financial Report, even if not yet approved by the Auditor General, and you should have a handle on expected expenditures, bond issuances and redemptions through 6-30-26 and projections for the next 3-4 year. This doesn’t have to be precise, can be rounded to nearest thousands and the format is flexible as long as it can demonstrate that the administration and Board have an understanding of the financial structure before issuing a new capital budget and bond.
Money is fungible, which is why it’s important to see the whole picture, rather than play a game of whack-a-mole where changes in one area aren’t reflected in changes in other areas. Potential proceeds from sale of surplus facilities would not need to be a part of this projection but could be a buffer area for reducing bond requirements in the future. It’s understandable if you want to run it by your new CFO but I personally wouldn’t tell a new CFO that I don’t understand how to do this. It’s also my understanding that if the issue of expenditure limitations is put on the ballot, this would not happen until 2028 and not take place until afterwards.
I would also like to see additional Board meetings, even if they’re only study sessions or online. I realize there are deadlines to be met for initial presentations and public hearings, but I think there is time in the schedule, and with the annual report mostly behind you there should be time to give this the attention that the public deserves. If you spent 10 minutes reading this letter, you’ve already exceeded the
As I stated at the 2-24 Board meeting, I hope we’re entering a new era of transparency and accountability. Technically this isn’t a records request but rather suggestions on what I would like to see in the budget process. Questions not answered will not be seen as a violation of the public records law, but how this process is handled this year will determine what I present to the public going forward and if there is no public meeting I may ask for a status update at the end of March. Since there will be a public hearing on the budget, there should be ample time to see a detailed discussion of the budget rather than just be given a 3-page summary just before the hearing. As usual, I remain available should administrators or Board members want to meet with me at their convenience.
CAC Monitor 