The Budget Process
The Director of Administrative Services coordinates the annual Tentative and Adopted Budget processes for the campus. The district provides a General Fund Unrestricted (GFU) Campus Allocation Model (CAM) to budget and contract payroll data to validate and balance to the CAM. Budgets are calculated for adjunct faculty salary based on school FTEF allocation and CAM adjunct rate. Worksheets are provided to campus administrators to work with their divisions to allocate discretionary funding.
For non-GFU budgets, program managers are provided available balances to allocate as defined by fund source. Fund budgets are balanced. After District Board approval, all budgets are uploaded into PeopleSoft.
The Budget Cycle
Governmental Funds
The General Fund is the primary operating fund of the district. It is used to account for those transactions that, in general, cover the full scope of operations of the district (instruction, administration, student services, maintenance and operations, etc.). All financial resources, and transactions except those required to be accounted for in another fund, shall be accounted for in the General Fund.
Examples of activities that should not be accounted for in the General Fund include noninstructional expenditures of the district’s child development program, cafeteria, bookstore, or farm operations, which are accounted for within the Special Revenue or Enterprise Funds as determined by the district governing board (see discussion on Special Revenue and Enterprise Funds). Similarly, resources used for major capital outlay projects, including Scheduled Maintenance and Special Repairs (SMSR), are accounted for in a Capital Projects Fund; and the accumulation of resources for the repayment of long-term debt will be accounted for in a Debt Service Fund.
General Fund Unrestricted - GFU
The Unrestricted Subfund is used to account for resources available for the general purposes of district operations and support of its educational program.
This subfund includes board-designated moneys which represent a commitment of unrestricted resources that are stipulated by the governing board to be used for a specific purpose. Such resources are not truly restricted since such designations can be changed at the board’s discretion. Because the governing board retains discretionary authority to redesignate these resources for some other purpose (assuming no legal obligation has been entered into), board-designated moneys are to be accounted for in the General Fund, Unrestricted Subfund. Resources with uses restricted by law, regulations, donors, or other outside agencies are to be accounted for in the Restricted Subfund.
GFU Budget Development Process
Spring
Chancellor’s Cabinet identifies FTES Allocation
BRDS supports college-wide reallocation of Discretionary resources
College Strategic Enrollment Committee (SEC) allocates FTES amongst summer, fall, intersession, and spring terms
College allocates FTEF amongst schools
Academic Classroom Contract and Adjunct FTEF is reported
Academic Classroom Contract salaries are allocated to departments
Academic Classroom Adjunct FTEF is multiplied by an average rate and allocated to departments
Department Chair ESUs are allocated to departments
Other reassigned time is allocated to college-wide account
Department Chair reassigned time is allocated to departments
Balance of Contract salaries are allocated to departments
Public Safety allocates are distributed to
Academies
In-service
Instructional Service Agreements
Discretionary resources are re-allocated
Adjusting contractual items are allocated to departments
Ending balances are allocated to college-wide account
Fall
FTES and FTEF allocations are confirmed or re-allocated
BRDS supports college-wide process for allocation of new Discretionary resources
GFU Budget Reduction Process
If budget reductions occur prior to Adopted budget, the reductions are naturally incorporated into FTES and FTEF allocations from Chancellor’s Cabinet.
If budget reductions occur after Adopted budget, SEC and College will reduce and re-allocate FTES and FTEF. While contact salaries should remain constant, adjunct salaries will be reduced by the same FTES/FTEF reductions. Discretionary budget reductions, if required, will be supported through BRDS by utilizing the same form and process that is used in the fall to request additional resources.
General Fund Restricted - GFR
The Restricted Subfund is used to account for resources available for the operation and support of the educational programs that are specifically restricted by laws, regulations, donors, or other outside agencies as to their expenditure. Such externally imposed restrictions are to be contrasted with internally created designations imposed by the governing board on unrestricted moneys. In general, unrestricted moneys can be used for any legal purpose deemed necessary. Restricted moneys are generally from an external source that requires the moneys be used for specific purposes.
GFR Budget Development Process
Spring (Tentative Budget)
District and Budget Managers identify projected funding amount
Budget worksheets that include current budget and last year’s actuals are sent to Budget Managers
Based upon terms and conditions of the categorical funding or awarding agency, Budget Managers document line item budget and return to Business Services
Administrative Services Director uploads requested budget into budgeting software
Summer (Adopted Budget)
Budget worksheets are resent with updated revenue and expense projections
Budget Manager updates line item budget and returns to Business Services
Administrative Services Director uploads requested budget into budgeting software
GFR Budget Reduction Process
General Fund Restricted funds change throughout the fiscal year due to apportionment funding changes and awarding agency modifications. These changes and modification include reductions and increases. When the Budget Manager is notified of a change or modification, they submit a Budget reallocation (or realignment) request to the Administrative Services Director for input into the financial system.
Budget Validation and Financial Reporting
All requisitions, travel, amount only invoices, revolving cash requests, co-curricular check requests, and business card requests route through the Business Office for budget approval, verification of correct account coding and proper supporting documentation. The Business Office works with all departments and district personnel to resolve budget issues, incorrect expense recording, and problems with supplier payments.
Various program managers need to submit annual financial reports to the State Chancellor’s office or other governing agency. Reports are run or data is extracted to provide financial data to program managers. Monthly manual and system-generated budget reports are provided to campus personnel as requested to assist in managing departments or program expenditures.