administrative-regulations-manual-rev-8-4-2022.pdf

B UDGET P ROCESS S CHEDULE

V.05.02

Policy Reference(s):

President’s Office; Finance

Responsible Department(s):

10/2/2014 8/15/2016

Approval Date: Revision Date(s):

ACTION

DATE

President’s Cabinet Review & Discussion Review budget process and schedule Review budget request forms and instructions Begin discussion of strategic objectives

October

Budget Process and Schedule Reviewed by Finance Committee and approved by the Board of Trustees Budget Materials presented and discussed with Departments Forms and instructions distributed Questions answered and supplemental instructions distributed Meetings with Department Heads, Deans, Faculty & Staff Individual meetings between VP of Finance & campus community Discuss strategic objectives & relation to budget requests Discuss activity and performance measures

November

November

November - December

Budget Requests Due to the VP of Finance

December

College-wide Budget Presentations & Discussions Review of Prior Year Audit Report Overview of Budget Requests Discussion of health benefit, pension and utility costs Budget details presented and discussed at the January Convocation and on each Campus Finalize Revenue Scenarios & Projections Based on projected State and County funding, and tuition and fees Detailed review and discussion of enrollment projections President’s Cabinet and College Community Review & Discussion of Budget Update and Discuss the Budget Progress with the BOT Finance Committee and the Board of Trustees

January

January

February - March

February - March

Finalize Draft Expenditure Budget

March March

Finalize Draft State/County Aid Projections

Present and Discuss Draft Budget with College Community and Board of Trustees Present and Discuss Final Draft Budget with BOT Finance Committee and the Board of Trustees

March

April/May May/June

Final Budget Reviewed and Approved by BOT

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