Special Board Budget Workshop “Putting the Budget Pieces in Place”
Handouts:
1)
Merced Community College District Budget Development
Calendar 2013-14
2)
Common Terms: The Alphabet Soup of Community College
Finance
3)
Sound Fiscal Management: Self-Assessment Checklist prepared
May 2012
4)
2012-13 First Period Apportionment Schedule C – March
Revision
5)
Websites for Informational Purposes
Handout #1
Merced Community College District Budget Development Calendar
2013-14
MERCED COMMUNITY COLLEGE DISTRICT
2013-14 BUDGET DEVELOPMENT CALENDAR
Preliminary Budget
09-17-12
Budget Committee reviews 2013-14 Budget Development Calendar.
10-02-12
2013-14 Budget Development Calendar presented to Governing Board.
01-10-13
Governor Brown releases 2013-14 state budget proposal.
01-16-13
2013-14 revenue and expenditure projections. Full-time salaries and benefits
projected for 2013-14 (Business Services estimates).
01-28-13
Report of Governor’s 2013-14 state budget proposal to Budget Committee,
Faculty Senate, Instructional Council, Classified Senate, ASMC, MC Faculty
Association, CSEA, and Management Team.
01-31-13
Educational Master Planning Committee (EMPC) receives budget update based
on the Governor’s 2013-14 state budget proposal followed by college
assumptions.
02-04-13
Position Control Budget Work Sheets, Budget Worksheets, and Instructions
distributed to Budget Managers. (Business Services).
02-25-13
Budget Committee, regularly scheduled meeting: State/College budget
updates.
02-28-13
Budget Managers transmit position control corrections/adjustments to
Business Services.
Week of
03-04-13
Vice Presidents review restricted and unrestricted funds with program budget
managers and prepare preliminary budget projections. Assumptions
Committee meets to discuss preliminary budget framework.
03-08-13
Vice Presidents forward preliminary budget worksheets to Business Services.
03-13-13
Present 2013-14 Preliminary General Fund Budget to President’s Cabinet.
Presented to Board 10-2-12
MERCED COMMUNITY COLLEGE DISTRICT
2013-14 BUDGET DEVELOPMENT CALENDAR
03-18-13
Budget Committee, regularly scheduled meeting: Presentation of 2013-14
Preliminary General Fund Budget.
03-21-13
Present 2013-14 Preliminary General Fund Budget to EMPC.
04-02-13
Present 2013-14 Preliminary General Fund Budget to the Governing Board.
Tentative Budget
04-15-13
Budget Committee regularly scheduled meeting. Budget committee reviews
budget information and priorities. Planned expenditures and assumptions
committee provides updates as necessary.
04-22-13
Tentative Budgets sent to Vice Presidents for review with Budget Managers.
04-29-13
Budget Managers transmit position control corrections/adjustments to
Business Services for data entry.
05-09-13
Governor’s May Revise released.
Week of
05-13-13
Vice Presidents transmit budget changes and corrections to Business Services
for Tentative Budget. Assumptions Committee meets.
05-15-13
Present 2013-14 Tentative General Fund Budget to the President’s Cabinet.
05-20-13
Budget Committee, regularly scheduled meeting: Review of 2013-14 Tentative
General Fund Budget based of May Revise. Assumptions committee provides
updates as necessary to include any planned expenditure changes.
05-23-13
EMPC receives budget update (including assumptions and planned
expenditures) as information. Present 2013-14 Tentative General Fund Budget
to the EMPC.
06-18-13
Board Workshop/Meeting: 2013-14 Tentative Budgets adopted by Governing
Board.
Presented to Board 10-2-12
MERCED COMMUNITY COLLEGE DISTRICT
2013-14 BUDGET DEVELOPMENT CALENDAR
Publication Budget
07-05-13
Budget Managers transmit position control corrections/adjustments to
Business Services.
07-12-13
Final budget worksheets returned to Vice Presidents for review with Budget
Managers.
Adoption Budget
07-16-13
Vice Presidents submit Final Budgets to Business Services.
08-14-13
Present 2013-14 Final General Fund Budget to the President’s Cabinet.
TBA
Budget Committee, special meeting during Flex-Cal: Review of 2013-14
Public/Final General Fund Budget. Assumptions & planned expenditures
updated.
08-22-13
Present 2013-14 Final General Fund Budget to the EMPC.
09-03-13
Board Meeting: Public hearing and workshop on 2013-14 District Budgets.
Budgets adopted by Governing Board.
Presented to Board 10-2-12
Handout #2
Common Terms: The Alphabet Soup of Community College Finance
GLOSSARY OF FINANCE TERMS
AB 1725. Comprehensive California community college reform legislation passed in 1988, that
covers community college mission, governance, finance, employment, accountability, staff
diversity and staff development.
Academic Employees. Those persons who are employed in positions for which the Board of
Governors has established Minimum Qualifications. The term generally includes faculty
(including librarians and counselors) and academic administrators.
Academic Year. Period of time schools use to measure a quantity of study. Academic year can
vary from school to school and even from educational program to educational program at the
same school, but generally refers to July 1 through June 30.
Accreditation. The review of the quality of higher education institutions and programs by an
association comprised of institutional representatives. The Accrediting Commission for
Community and Junior Colleges (ACCJC) of the Western Association of Schools and Colleges
(WASC) accredits California's community colleges.
Affirmative Action. The practice of actively promoting the recruitment of students and hiring of
staff in order to reflect the diversity of population in terms of race, ethnicity, gender and
disabilities. Proposition 209 and subsequent court cases prohibited affirmative action in public
institutions to the extent that it involves granting preferences based on race or gender.
Allocation. The division or distribution of resources according to a formula or plan.
American Recovery and Reinvestment Act of 2009. ARRA is an economic stimulus package
enacted by the 111th United States Congress in February 2009. The Act followed other economic
recovery legislation passed in the final year of the Presidency of George W. Bush.
Apportionment. The method by which the system office distributes federal, state and local
monies to community college districts according to specified formulas.
Articulation. The process of developing a formal, written agreement that identifies courses (or
sequences of courses) on a "sending" campus that are comparable to, or acceptable in lieu of,
specific course requirements at a "receiving" campus.
Bagley-Keene Act. State law that establishes notice and open meeting requirements for state
bodies, including the Board of Governors.
Base. A foundation to which comparisons are made when projecting a current condition; also
refers to ongoing funding to which additions or subtractions are made in the annual budget.
Basic Aid District. A community college or K-12 district that does not receive state funds
because its revenues from local property taxes provide more than it would receive under state
formulas.
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Basic Skills. Courses in reading, writing, computation, and English as a Second Language that
prepare students for college-level work. Also called remedial or developmental courses.
Block Grant. The provision of funds for distinct purposes in a single allocation that allows local
discretion in spending among those purposes.
Board of Governors Enrollment Fee Waiver. A state-funded program that waives enrollment
fees for California residents if they are (a) recipients of CaIWORKs, SSI or General Assistance
benefits; (b) are in low-income households based on income and family size; or (c) have
financial need according to federal standards for student financial aid. Students who qualify for
the SOGFW are also entitled to discounted parking fees and a waiver of any health services fees
charged by a district.
Budget Change Proposal. A request developed by a state agency and provided to the
Department of Finance to request changes in the amount of money the state provides for any
purpose.
California Articulation Number. A course identification system that facilitates the
identification of lower-division, transferable major preparation courses taught at one CCC or
CSU campus, as comparable to similar courses taught at another.
Cap. An enrollment limit beyond which districts do not receive funds for additional students.
Categorical Programs/Categorical Funds. Provided in the law and budget for specific uses.
Examples of categorical programs are Deferred Maintenance, Part-time Faculty Office Hours,
EOPS and DSP&S.
CCCApply. A California Community Colleges website (www.cccapply.org,) that supports a
common online admissions application accepted by most colleges in the system. It also provides
information about campus programs and services and is the primary student portal to the system
for those who do not enter through a specific college.
CCC Confer. A systemwide audio and e-conferencing system that allows communication and
collaboration for all staff, faculty and administrators in the California Community College
system via telephone and the Internet.
CDS Code. A series of numbers assigned to a California community college and utilized as a
database to track, sort, and identify community college campuses.
Census Week. A week during each semester used to count enrollment for funding purposes.
Center. An off-campus site administered by a parent college that offers programs leading to
certificates or degrees that are conferred by the parent institution.
Certificated. Prior to AS 1725, referred to personnel (faculty, administrators, supervisors,
nurses, librarians, etc.) who, by law, had to have a credential to perform their duty. Certification
has been superseded by the designation of Minimum Qualifications for academic employees.
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Certificates of Completion or Achievement. Granted by colleges to students for specific
vocational and workforce training programs. Do not require general education or elective units.
Certificates of Participation. Used to finance the lease/purchase of capital projects.
Essentially, they are the issuance of shares in the lease for a specified term.
Chief Executive Officer. A term used to describe a multi-campus district chancellor, the
superintendent/president of a single-campus district, or the president of a college in a multicollege district.
Classified Staff. Employees of a district not in academic positions, including secretarial staff,
computer and program technicians, instructional aides, accountants and maintenance personnel.
Common Course Numbering. A numbering system to identify comparable courses at multiple
institutions. The CAN numbering system has been adopted by the California Community
Colleges as its official common course numbering system.
Community Service (Extension Courses). One of the missions of the community colleges; the
Ed Code authorizes colleges to offer not-for-credit classes and events of interest to the
community. Fees paid by students must support the full cost of such classes.
Competitive Cal Grant. A limited number of Cal Grants to help pay college expenses, available
on a competitive basis to students who are not recent high school graduates or otherwise don't
qualify for an Entitlement Cal Grant.:.
Conference Committee. A legislative committee that settles differences between Assembly and
Senate versions of bills, or House and Senate bills in the federal arena.
Consultation. The mechanism for systemwide shared governance through which the Chancellor
confers on policy issues with institutional and interest group representatives prior to making his
recommendations to the Board of Governors. The Consultation Council consists of
representatives of the Chief Executive Officers, Chief Business Officers, Chief Human
Resources Officers, Chief Instructional Officers, Chief Student Services Officers, Academic
Senate, Student Senate, California Student Association of Community Colleges, faculty and
classified unions, and Trustees.
Contract Education. Courses or programs that provide customized training on a fee- forservice
basis for businesses and government agencies.
Cooperative Agencies Resources for Education. A state-funded program that provides EOPS
students who are welfare-dependent single heads of household with supplemental educational
support, such as specialized counseling and advisement, peer support, grants and allowances for
child care, transportation, textbooks and school supplies, tutoring, and other services.
Data Mart. A database program maintained on the Chancellor's Office website
(www.cccco.edu/division/tris/mis/reports.htm) that enables external users to query student and
staff MIS data and generate aggregated reports by college, district or statewide.
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Department of Finance. A state agency that represents the Governor's office in shaping
budgetary priorities and controlling state spending.
Developmental Education. Courses and programs that are below college level, designed to
prepare students for college level work. Also called basic skills or remedial education.
Disabled Students Programs and Services. A state-funded categorical program that provides
funds for the additional costs related to supporting students with disabilities in community
colleges.
Disciplines. Curricular subject matter areas designated by the Board of Governors (relying on
the work of the Academic Senate), and used in establishing Minimum Qualifications for faculty.
Distance Education/Distance Learning. Classes and other educational services offered via
television, the Internet, or other technological means of teaching at a distance.
Donahoe Higher Education Act. Established the Master Plan for Higher Education in 1960,
delineating the roles of the CCC, CSU, and UC segments.
Dual Admissions. A program where an applicant to a four-year institution of higher education is
guaranteed admission in a future academic year upon completion of specified courses and
requirements at a community college.
Early College High School. A program, funded by a $9 million grant from the Gates
Foundation to the Foundation for California Community Colleges to support the creation of
small high schools that provide students the opportunity to finish 4 years of high school and the
equivalent of 2 years of college during a 4-5 year period.
Economic and Workforce Development Program. A California Community College program
that supports regional centers and systemwide initiatives to address current and emerging
workforce development needs. It links colleges and employers so that training programs are up
to current industry standards, students have immediate employment options upon graduation,
and business innovation and development is supported.
Educational Employment Relations Act. Regulates collective bargaining for K-12 and
community college districts. Also called the Rodda Act.
Educational Research Information Center. A federally funded repository for information
about a variety of higher education issues, including, community colleges.
Education Code. The body of California law governing elementary, secondary and
postsecondary education in California. Implementing regulations are contained in Title 5 of the
California Administrative Code.
Enrollment Fee. The fee charged by districts pursuant to Ed. Code section 76300 per credit unit
of enrollment. The enrollment fee for 2003-04 is $18 per unit.
Enrollment Management. The term used to describe processes related to setting priorities for
student enrollment.
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Entitlement Cal Grant. A grant to help pay educational expenses available to all California
resident high school graduates who apply in their senior year and meet income and GPA
requirements.
Equalization. State funds provided to address the historic disparity in funding per FTE student
among community college districts.
Extended Opportunity Programs and Services. A state-funded program to support the
enrollment of disadvantaged students through services including counseling and advisement,
tutoring, peer support, books and financial aid.
Faculty and Staff Development Fund.
State funds allocated to districts to support
professional development for faculty, administrators and staff.
Field Act. A law that defines earthquake standards for school and community college facilities.
Fifty-Percent Law. Requires at least 50 percent of each district's current expense of education to
be spent on the salaries of classroom instructors and instructional aids.
Fiscal Data Abstract. Annual Chancellor's Office publication of budget and enrollment
statistics for each district.
Fiscal Year. In California, it is the period beginning July 1 and ending June 30. Federallyfunded
programs use a fiscal year beginning October 1 and ending September 30.
Flexible Calendar.
Colleges may designate up to 10 instructional days per year for
professional development. "Flex" activities are designed for faculty and staff development.
Free Application for Federal Student Aid. The uniform application for federal, Cal Grant and
campus-based financial aid.
Full-Time Equivalent Faculty. The total number of full- and part-time faculty counted in terms
of full teaching loads, not headcount.
Full-Time Equivalent Students. Replaced ADA as the community college workload measure
for instruction and instructional services. A "full-time student" is defined as one who is enrolled
in 12 or more units. FTES is determined by dividing 12 into the total number of units in which
all students are enrolled.
Full-Time Faculty. Includes regular (those who have tenure) and contract (those hired on a year
to year basis, prior to achieving tenure) faculty who are hired as full-time employees.
Full-Time Faculty Obligation. The number of full-time faculty a district is required to hire or
maintain under Education Code requirements aimed at achieving the goal that 75 percent of the
hours of credit instruction provided by each colle.ge be taught by full-time faculty.
Fund for Instructional Improvement. A competitive grant program administered by the
system office that focuses on innovative curriculum and faculty and staff development projects.
The program is not currently funded.
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Fund for the Improvement of Postsecondary Education. A federal competitive grant program
that supports innovative programs in higher education.
Fund for Student Success. A competitive grant program administered by the system office that
originally focused on innovative models of service and learning delivery. Limited funds
currently support MESA and Middle College High School grants to selected colleges and the
system's contribution to administration of the Puente program.
General Education. A required pattern of courses covering a breadth of subjects thought to be
useful for all college students regardless of major.
Grandfathering. Provisions that protect existing programs or program participants from being
affected by changes in regulation, law or policy.
Growth. Funds provided in the state budget to support the enrollment of additional FTE
students.
Headcount Enrollment. The actual number of students enrolled.
Hold Harmless. Any mechanism that assures that no district will receive fewer funds under a
new funding system than under a prior one.
Independent College. A non-public institution of higher education.
Instructional Services. Services that support the teaching-learning process, such as libraries and
media centers.
Interjurisdictional Exchange. A type of contract that allows the Chancellor's Office to
temporarily hire an employee from a local community college district to work in the Chancellor's
Office or conversely to allow a Chancellor's Office employee to work at a district.
Intersegmental General Education Transfer Curriculum. A set of courses meeting lower
division general education requirements for CSU, UC and the community colleges.
Intersegmental Major Program Articulated Curriculum. A joint effort of the UC, CSU and
CCC Academic Senates to define common lower division coursework in college majors.
Lease Revenue Bonds. Bonds secured by a lease agreement and rental payments. Community
colleges use lease revenue bonds to finance construction or purchase facilities.
Management Information System. Refers to computer-based systems that manage student,
fiscal and other information. The CCC MIS database is comprised of unit record student and
staff data from all colleges in the system.
Mandated Costs. College district expenditures that occur as a result of federal or state law,
court decisions, administrative regulations or initiative measures.
Master Plan for Higher Education. State policy on priorities within higher education and the
missions of the CCC, CSU and UC systems. Originally enacted by the Donahoe Higher
Education Act in 1960.
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Mathematics Engineering Science Achievement. A state-funded grant program administered
by UC to encourage educationally disadvantaged students to seek careers in math, science and
engineering.
Matriculation. A state-funded categorical program and campus process that includes admission,
orientation, assessment, counseling, follow-up, and evaluative services to help students define
and attain their educational goals.
May Revise. The Governor's revision of his January budget proposal based on up-to-date
projections of revenues and expenses.
Middle College High School. Collaborative high school/community college programs that
enable high potential, "at-risk" students to complete their high school education while
concurrently receiving direct access to college courses and services.
Minimum Qualifications. Statewide standards adopted by the Board of Governors (relying on
the Academic Senate) that faculty must have in order to be hired. They are discipline based.
Noncredit Education. Courses for adults that may include basic skills, English as a second
language, short-term vocational programs, parenting, health and safety, home economics, and
specialized courses for immigrants and older adults.
Object Codes. Chancellor's Office budget codes to identify types of expenditures, such as
salary, supplies, and capital outlay.
Occupational Education. Refers to business, technical and allied health programs in the
colleges. Also referred to as Vocational Education.
Office of the Secretary for Education. A cabinet-level appointment of the Governor charged
with providing policy input on pre-Kindergarten through University issues.
One-Stop Centers. Centers that provide comprehensive services related to job training and
employment; may involve partnerships with Employment Development Department and other
workforce related agencies in addition to community colleges.
Overload. Refers to classes taught by faculty that are over the standard full-time faculty
workload and compensated as such.
Partnership for Excellence. A program wherein the system received additional state funds in
return for a commitment to improve student outcomes in six areas.
Part-time Faculty. Faculty who teach less than 60 percent of a full workload.
Pell Grant. A federal financial aid program that provides funds to low-income students to help
pay their educational expenses.
Perkins Act. The Carl D. Perkins Vocational and Technical Education Act, which provides
funds to states to support secondary and postsecondary career and technical education.
Phi Theta Kappa. The honors society for community college students.
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Positive Attendance. Alternative to census week counts, positive attendance counts the actual
number of persons present in class each day.
Program and Course Approval. A process whereby colleges submit new programs and courses
that they have locally approved through their curriculum committee for required Chancellor's
Office (and CPEC) approval.
Program-Based Funding. The formula used to allocate community college general funds
according to standards in five areas: instruction, instructional services and libraries, student
services, maintenance and operations, and institutional support.
Property Tax Backfill. A mechanism to make district budgets whole if property tax revenues
fall short of projected revenues for a given year.
Proposition 98. Constitutional provisions that set minimum funding levels as a share of total
state revenues for K-12 schools and community colleges.
Proprietary School. A non-public, for-profit, educational entity.
Public Employees Retirement System. One of two major statewide retirement programs.
Academic employees generally belong to the State Teachers Retirement System, while
administrators, classified and state employees belong to PERS.
Public Employment Relations Board. "Court of appeal" for collective bargaining conflicts.
Puente Project. A state-funded program administered by UC for high schools and colleges that
provides mentoring and counseling to increase college enrollment and transfer rates for
disadvantaged students.
Request for Applications. Used by the Chancellor's Office to solicit applications for grants.
Request for Proposal. Announces the availability of contract funds; outlines the process for
application and selection. State agencies and districts utilize the RFP process to select vendors
for equipment, services, etc.
Revenue Limit. The specific amount of student enrollment fees and state and local taxes a
college district may receive per student for its general education budget. Annual increases are
determined by a Proposition 98 formula or the Legislature.
Rodda Act. The Act that established collective bargaining for K-12 schools and community
colleges. Also called the EERA.
RP Group. Research and Planning Group for California Community Colleges; the professional
association for community college institutional researchers.
Scheduled Maintenance. State matching funds provided for major repairs of buildings and
equipment.
Service Learning. A policy and programs that advocate community service as an integrated
component of a student's education.
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Seventy-five/twenty-five (75/25). Refers to policy enacted as part of AB 1725 that sets 75
percent of the hours of credit instruction as a goal for classes to be taught by full-time faculty.
Shared Governance. The practice of involving faculty, staff, administrators, and students in
policy discussions at the local and state levels.
Shortfall. An insufficient allocation of money, requiring an additional appropriation,
expenditure reduction, or producing deficits.
Small College Factor. A factor in funding formulas that recognizes the disproportionately
higher per-student costs of operation for small colleges.
Special Admits. High school students who are able to attend community colleges for advanced
scholastic course work with parental and principal permission.
Standing Orders. Directives from the Board of Governors that focus on aspects of systemwide
administration that the Board has elected to delegate to the Chancellor or other parties, under the
authority of Education Code Section 71 090(b).
State Mandates. Activities required by state legislation.
State Teachers Retirement System. A retirement system utilized by K-12 and community
college faculty.
Student Senate. An organization that provides policy input to the Consultation Council on
behalf of community college students.
Sunset. A fixed date by which a program, unless reauthorized, will terminate.
Taxonomy of Programs Codes. Used by the Chancellor's Office to code teaching disciplines
and other program areas.
Tax Revenue Anticipation Notes. A cash management tool used by districts to borrow money
in anticipation of receiving state and local tax revenues.
Teacher and Reading Development Partnerships. A state-funded program to encourage
community college students to pursue a career in teaching through development of partnerships
with local K-12 districts and CSU campuses. Not currently funded.
Temporary Assistance to Needy Families. The federal welfare program that replaced Aid to
Families with Dependent Children; known in California as CaIWORKS.
Tenure. Employment protection provided to established faculty to allow academic freedom.
Tidal Wave II. Refers to the large number of students graduating from high school and
projected to enter college between 1995 and 2005.
Title 5. The portion of the California Code of Regulations containing regulations adopted by the
Board of Governors which are applicable to community college districts.
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Trailer Legislation or Trailer Bill. Legislation that follows other adopted legislation to clean
up or correct technical issues. Also refers to legislation implementing provisions of the Budget
Act.
Transfer Admission Agreement. An agreement between a four-year institution and a
community college student that guarantees he/she will be accepted as a transfer student to that
institution if certain conditions are met. May also be called a Transfer Admission Guarantee
(TAG).
Unduplicated Annual Headcount Enrollment. Represents the number of distinct individuals
who have enrolled in any community college course or program during a specified twelve-month
period. A student who was enrolled full-time in the fall and spring terms and a student who took
a single .5 unit course are each counted once.
Vocational and Technical Education Act. The Carl D. Perkins Vocational and Technical
Education Act, which provides funds to states to support secondary and postsecondary career
and technical education.
Weekly Student Contact Hours. A measure of the hours noncredit students are in classes,
including lecture, laboratory and other modes of instruction.
Workforce Development. Programs designed to anticipate emerging industry needs in order to
prepare students for real jobs when they leave college.
Workforce Investment Act. Federal legislation to support workforce training.
Work Study. A type of financial aid program that provides money for students in return for
working at the college or in off-campus placements made by the college.
Prepared by the Chancellor's Office, California Community Colleges. Suggestions for additions for corrections
should be addressed to Cynthia McFarland, Student Services Associate Analyst, at (916) 324-4612 or
[email protected]. We would like to thank the Community College League of California for contributing to this
project.
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ACRONYMS
AACC
American Association of Community Colleges
AAO
Affirmative Action Officer
AAWCC
American Association of Women in Community Colleges
AB
Assembly Bill
ACA
Assembly Constitutional Amendment
ACBO
Association of Chief Business Officers
ACCCA
Association of California Community College Administrators
ACCE
Association of Community and Continuing Education
ACCJC
Accrediting Commission for Community and Junior Colleges
ACCT
Association of Community College Trustees
ACCTLA
Association of California College Tutoring and Learning Assistance
ACHRO
Association of Chief Human Resources Officers
ACR
Assembly Concurrent Resolution
ACT
American College Testing
ADA
Americans with Disabilities Act
AFT
American Federation of Teachers
AG
Attorney General
AlA
Association of Instructional Administrators
AICCU
Association of Independent California Colleges and Universities
APAHE
Asian Pacific Americans in Higher Education
API
Academic Performance Index
ARRA
American Recovery and Reinvestment Act
AS
Associated Students
ASACC
American Student Association of Community Colleges
ASB
Associated Student Body
ASBGP
Associated Student Body Government Presidents
ASCCC
Academic Senate for the California Community Colleges
ASP
Academic Senate President
ASSIST
Articulation System to Stimulate Inter-institutional Student Transfer
BCP
Budget Change Proposal
BFAP
Board Financial Assistance Program
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BOG
Board of Governors
BPPVE
Bureau for Private Postsecondary and Vocational Education
BSI
Basic Skills Initiative
CACCRAO
CACT
California Association of Community College Registrars and
Admissions Officers
Centers for Applied Competitive Technologies
CalPASS
California Partnership for Achieving Student Success
CalSACC
California Student Association of Community Colleges
CalWORKs
California Work Opportunity and Responsibility for Kids
CAN
California Articulation Numbering
CARE
Cooperative Agencies Resources for Education
CARL-S
California Academic and Research Libraries
CBO
Chief Business Officer
CCC
California Community Colleges
CCCAAAA
CCCCO
Community College Counselors/Advisors Academic Association for
Athletics
California Community Colleges Chancellor's Office
CCCI
California Community College Independents
CCCCS
California Community College Classified Senate
CCCSAT
California Community College Satellite Network
CCCCSSAA
CCCT
California Community College Chief Student Services Administrators
Association
California Community College Trustees
CCD
Community College District
CCIA
Community College Internal Auditors
CCLC
Community College League of California
CCLDI
Community College Leadership Development Institute
CCPRO
Community College Public Relations Organization
CDE
California Department of Education
CDS
California Directory of Schools
CENIC
Corporation for Education Network Initiatives in California
CEO
Chief Executive Officer
CEOCCC
Chief Executive Officers of the California Community Colleges
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CFIER
California Foundation for Improvement to Employer-Employee Relations
CFT
California Federation of Teachers
CHRO
Chief Human Resources Officer
CIO
Chief Instructional Officer
CIOCCC
Chief Instructional Officers of the California Community Colleges
CISO
Chief Information Systems Officer
CISOA
Chief Information Systems Officers Association
COFHE
Capital Outlay Fund for Higher Education
COFO
Council of Faculty Organizations
COLA
Cost-of-Living Adjustment
CPEC
California Postsecondary Education Commission
CPR
California Performance Review
CSAC
California Student Aid Commission
CSEA
CSSO
California State Employees Association or California School
Employees Association
Chief Student Services Officer
CSU
California State University
CTA
California Teachers Association
CTC
Commission on Teacher Credentialing
DED
Data Element Dictionary
DETAC
Distance Education Technical Advisory Committee
DOF
Department of Finance
DSCH
Daily Student Contact Hours
DSP&S
Disabled Students Programs and Services
ECHS
Early College High School
EDD
Employment Development Department
Ed>Net
Economic Development Network
EDPAC
EERA
Economic and Workforce Development Program Advisory
Committee
Educational Employment Relations Act
EOPS
Extended Opportunity Programs and Services
ERAF
Educational Revenue Augmentation Fund
ERIC
Educational Research Information Center
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ESL
English as a Second Language
FACCC
Faculty Association for California Community Colleges
FAFSA
Free Application for Federal Student Aid
FAO
Financial Aid Officer (or Office)
FAQ
Frequently Asked Questions
FERPA
Family Educational Rights and Privacy Act
Fit
Fund for Instructional Improvement
FIPSE
Fund for Improvement of Postsecondary Education
FSA
Faculty Service Area
FSS
Fund for Student Success
FTE
Full-time Equivalent
FTEF
Full-time Equivalent Faculty
FTES
Full-time Equivalent Students
FY
Fiscal Year
GCEPD
Governor's Committee on Employment of People with Disabilities
GE
General Education
GED
General Equivalency Diploma
GSL
Guaranteed Student Loan
HACU
Hispanic Association of Colleges and Universities
HBCUs
Historically Black College and Universities
HSEE
High School Exit Exam
HSI
Hispanic Serving Institution
ICAS
Intersegmental Committee of Academic Senates
IDRC
Industry-Driven Regional Collaborative
I-ECC
Industry Education Council of California
IGETC
Intersegmental General Education Transfer Curriculum
IJE
Interjurisdictional Exchange
ILP
Independent Living Program
1M PAC
Intersegmental Major Preparation Articulated Curriculum
IPEDS
Integrated Postsecondary Educational Data System
IT
Information Technology
ITV
Instructional Television
JPA
Joint Powers Authority
95
LAN
Local Area Network
LAO
Legislative Analyst's Office
LEP
Limited English Proficiency
MALDEF
Mexican-American Legal Defense and Education Fund
MCHS
Middle College High School
MESA
Mathematics Engineering and Science Achievement
MIS
Management Information System
MOE
Maintenance of Effort
MOU
Memorandum of Understanding
MQs
Minimum Qualifications
NCLB
No Child Left Behind
NSF
National Science Foundation
OAL
Office of Administrative Law
OCR
Office of Civil Rights
OE
Office of Education
OSE
Office of the Secretary of Education
PERB
Public Employment Relations Board
PERS
Public Employees Retirement System
PFE
Partnership for Excellence
PIO
Public Information Officer
Q&A
Questions and Answers
RFA
Request for Applications
RFP
Request for Proposals
SB
Senate Bill
SBE
State Board of Education
SBGP
Student Body Government President
SCA
Senate Constitutional Amendment
SCANS
Secretary of Labor's Commission on Achieving Necessary Skills
SCO
State Controller's Office
SCR
Senate Concurrent Resolution
SEIU
Service Employees International Union
SRTK
Student Right to Know
SSCCC
Student Senate for the California Community Colleges
96
STRS
State Teachers Retirement System
STW
School to Work
TANF
Temporary Assistance to Needy Families
TBA
To Be Announced
TLM
Term Length Multiplier
TMI
Technology Mediated Instruction
TOEFL
Test of English as a Foreign Language
TQM
Total Quality Management
TRANs
Tax Revenue Anticipation Notes
TRDP
Teacher and Reading Development Partnership Program
TTAC
Technology Technical Advisory Committee
TTIP
Telecommunications & Technology Infrastructure Program
UC
University of California
UCOP
University of California, Office of the President
VTEA
Vocational and Technical Education Act
WIA
Workforce Investment Act
WSCH
Weekly Student Contact Hours
WWW
World Wide Web
Prepared by the Chancellor's Office, California Community Colleges. Suggestions for additions for corrections
should be addressed to Cynthia McFarland, Student Services Associate Analyst, at (916) 324-4612 or
[email protected]. We would like to thank the Community College League of California for contributing to this
project.
97
Handout #3
Sound Fiscal Management: Self-Assessment Checklist prepared
May 2012
Merced Community College District
Sound Fiscal Management: Self-Assessment Checklist
Pursuant to Education Code Section 84040, the Board of Governors for the California Community College
Systems is required to adopt criteria and standards for the periodic assessment of the fiscal condition of
California community college districts. Based on these requirements the System Office established
standards for sound fiscal management and a process to monitor and evaluate the financial health of
community college Districts. The System Office monitors and assesses a district’s financial condition
through:






Quarterly Financial Status Reports (CCFS-311Q)
Annual Financial and Budget Reports (CCFS 311)
Annual District Audit Reports
Apportionment Attendance Reports (CCFS 320)
District Responses to Inquiries (telephone, written correspondence, site visits, etc.)
Other available information (i.e., debt reports, Fiscal Data Abstract, Accounting Advisory 05-05,
etc.)
The System Office has developed the Sound Fiscal Management Self-Assessment Checklist as a tool to
assist Districts in monitoring the fiscal health of the District and encourages District’s regularly complete
the checklist with the Board and executive staff.
Question
Answer
Explanation
1. Deficit Spending
Is this Area Acceptable?
Yes
Is the District spending within their revenue
budget in the current year?
No
Due to the State workload reductions, deferrals,
increased costs and anticipated mid-year trigger
cuts at Tier 2, the District is using $2.3 million of
ending balance in FY 11-12 to soften the blow of
the loss of revenues.
Has the District controlled deficit spending
over multiple years?
Yes
The District has built up the ending fund balance
since FY 08-09 primarily by identifying and
setting aside one-time, unrestricted revenues.
Is deficit spending addressed by fund
balance, on-going revenue increases, or
expenditure reductions?
Yes
The District makes a budgetary distinction
between “on-going” and “one-time” revenues and
expenditures. For FY 11-12, the District’s ongoing expenses are budgeted in excess of ongoing revenues.
Are District revenue estimates based upon
past history?
Yes
Non-apportionment revenues are based upon
past history and adjusted for known changes.
FTES-related revenues are based upon FTES
projections each fiscal year.
Does the District automatically build in
“growth” in growth revenue estimates?
No
The District bases its apportionment revenue on
FTES targets that are set during budget
development. FTES targets include either growth
or decline as projected utilizing trend data and
State funding availability.
Prepared by Vice President Brewington
2. Fund Balance
Is this Area Acceptable?
No
Is the District’s fund balance stable or
consistently increasing?
No
The ending fund balance had steadily increased
since FY 08-09 growing from $7,540,525
(14.4%) to $10,869,439 (21.8%) in FY 10-11. It is
expected that the ending fund balance will
decrease over the next 2-3 years as reserves are
used to partially backfill state revenue
reductions. Starting with FY 11-12, the ending
fund balance is estimated to decrease from
21.8% to $4,934,775 or 9.0%.
Is the fund balance increasing due to
ongoing revenue increases and/or
expenditure reductions?
No
The prior increase in fund balance occurred due
to a combination of expenditure controls and
revenue increases in FY 08-09, FY 09-10, &
FY 10-11. Of particular note is the unexpected
growth funding received in 2010-11, which
allocated new revenue dollars totaling $1.2
million. A State-imposed “workload reduction”
(reduction in funded FTES) in FY 09-10, FY 1011 and future years will cause the fund balance
to shrink.
3. Enrollment
Is this Area Acceptable?
Yes
Has the District’s enrollment been increasing
or stable for multiple years?
Yes
The District’s enrollment peaked in FY 08-09 to
10,290 becoming a mid-size District. In FY 09-10
State imposed “workload reductions” led to a rebenched base FTES of 9,831.87. The District
exceeded the funding cap in FY 09-10 by 364.03
FTES and FY 10-11 by 682.240 FTES due to
continued Statewide “workload reductions”.
Are the District’s enrollment projections
updated at least annually?
Yes
Enrollment projections are monitored throughout
each semester and updated when the CCFS 320
is completed in January, April, and July.
Are staffing adjustments consistent with the
enrollment trends?
Yes
Staffing levels are relatively flat for classified and
administrator positions. Faculty positions are
driven by Faculty Obligation Number (FON).
Increases or decreases to course offerings are
generally influenced by budgetary considerations
such as State-imposed workload reductions.
Does the District analyze enrollment and fulltime equivalent student (FTES) data?
Yes
The Office of Instruction reviews and analyzes
current trends and develops District projections
with the input of Cabinet.
Does the District track historical data to
establish future trends between P-1 and
annual for projection purposes?
Yes
The District produces periodic reports of
enrollment trends and utilizes multi-year analyses
in developing projections.
Has the District avoided stabilization
funding?
Yes
The District has consistently met its base
workload measures.
Prepared by Vice President Brewington
4. Unrestricted General Fund Balance
Is this Area Acceptable?
Yes
Is the District’s Unrestricted General Fund
Balance consistently maintained at or above
the recommended minimum prudent level
(5% of the total Unrestricted General Fund
expenditures)?
Yes
Over the previous five years, the District has
maintained at least a 6% fund balance as per
Board Policy 6200-Budget Preparation. This is an
area that will need to be closely monitored over
the next 2-3 years.
Is the District’s Unrestricted Fund Balance
maintained throughout the year?
Yes
The District’s Unrestricted Fund Balance is
maintained and monitored throughout the year.
5. Cash Flow & Borrowing
Is this Area Acceptable?
Yes
Can the District manage its cash flow without
interfund borrowing?
Yes
The District does not anticipate the need for
interfund borrowing, due to the availability of Tax
Revenue Anticipation Notes (TRANS).
Is the District repaying Tax Revenue
Anticipation Notes (TRANS) and/or borrowed
funds within the required statutory period?
Yes
The District has followed all statutory
requirements for repayment of funds.
6. Bargaining Agreements
Is this Area Acceptable?
Yes
Has the District settled bargaining
agreements within new revenue sources
during the past three years?
Yes
Did the District conduct a pre-settlement
analysis identifying an ongoing revenue
source to support the agreement?
N/A
Did the District correctly identify the related
costs?
N/A
Did the District address budget reductions
necessary to sustain the total compensation
increase?
N/A
Prepared by Vice President Brewington
On-going salary increases are determined based
on an agreed upon formula taking into
consideration on-going revenue, new resources
and permanent expenditure reductions.
7. Unrestricted Fund Staffing
Is this Area Acceptable?
Yes
Is the District ensuring it is not using onetime funds to pay for permanent staff or other
ongoing expenses?
Yes
The District differentiates ongoing and one-time
funding to ensure that one-time monies are not
being used for ongoing expenditures. The District
has been accruing an unfunded liability for faculty
load banking.
Is the percentage of District General Fund
allocated to salaries and benefits at or less
than the statewide average (i.e., the
statewide average for 2009-10 was 85%).
Yes
For 2009-10, the percentage of the General Fund
that was expended for salaries and benefits was
83%; in 2010-11, 81%, and the percentage of the
2011-12 General Fund budgeted for salaries and
benefits is 81%.
8. Internal Controls
Is this Area Acceptable?
Yes
Does the District have adequate internal
controls to insure the integrity of the general
ledger?
Yes
All District transactions have adequate controls to
insure the integrity of the general ledger. Internal
controls are reviewed on a periodic basis to
ensure standards according to the State
Chancellor’s Office Accounting Advisories and
Contracted District Audit Manual for external
auditors are met.
Does the District have adequate internal
controls to safeguard the District’s assets?
Yes
The District’s independent auditors issued an
unqualified opinion of the Districts 2010-11
financial statements.
9. Management Information Systems
Is this Area Acceptable?
Yes
Is District data accurate and timely?
Yes
The District has taken steps to ensure a timely
and accurate close of the fiscal year. The FY 1011 records were complete prior to the District
audit and required only a few minor adjustments.
Are the county and state reports filed in a
timely manner?
Yes
All reports are submitted to reporting agencies by
their appropriate deadlines.
Are key fiscal reports readily available and
understandable?
Yes
Many reports are available on the District’s web
site as part of the agenda materials provided to
the governing Board. Commonly requested
documents, such as budget and audits, are also
readily available via the intranet.
Prepared by Vice President Brewington
10. Position Control
Is this Area Acceptable?
Yes
Is position control integrated with payroll?
No
Datatel does not have a true position control
module that includes ‘real time’ information.
Hourly positions and stipends reside completely
outside the position control process.
Does the District control unauthorized hiring?
Yes
The District’s Human Resources Department
oversees hiring. Regular positions are validated
by the Fiscal Department for budget only.
Does the District have controls over part-time
academic staff hiring?
Yes
Until recently, the Office of Instruction oversaw
part-time academic staff hiring. A recent
reorganization has relocated the Contract
Technician position to Human Resources.
Oversight of part-time academic staff hiring will
now transition to the HR department.
11. Budget Monitoring
Is this Area Acceptable?
Yes
Is there sufficient consideration to the
budget, related to long-term bargaining
agreements?
Yes
The District prepares multi-year projections of the
Unrestricted General Fund, including the effects
of bargaining agreements.
Are budget revisions completed in a timely
manner?
Yes
Budget revisions are made as requested, either
by Board action or by campus decisions. The
revised budgetary figures are taken to the Board
on a monthly basis for review and approval.
Does the District openly discuss the impact
of budget revisions at the Board level?
Yes
On a monthly basis, at its public meeting, the
Board receives a report detailing the revisions
that have been made during the month.
Discussion occurs for clarification purposes.
Are budget revisions made or confirmed by
the Board in a timely manner after the
collective bargaining agreements are
ratified?
Yes
The Board formally approves all budget revisions
on a monthly basis. Any changes made to the
budget due to collective bargaining agreements
are included in subsequent fiscal reports.
Has the District’s long-term debt decreased
from the prior fiscal year?
Yes
In 2002, voters approved the District’s issuance
of $53.5 and $11.93 million in capital bonds for
the Merced and Los Banos campuses
respectively. Currently, $13,425,000 of the
series 2003 Bonds remain outstanding.
Has the District identified the repayment
sources for the long-term debt?
Yes
The voter-approved bonds are repaid through tax
levies. Per GASB 16, the District funds the
current portion of its accrued compensated
absences (the District is not obligated to fund the
long-term portion). The District compiles an
actuarial every two years for GASB 45 post
employment health benefits debt and has
established an irrevocable trust to meet GASB 45
guidelines.
Prepared by Vice President Brewington
Does the District compile annualized revenue
and expenditure projections throughout the
year?
Yes
The Board receives the quarterly Financial Status
Report (CCFS-311Q) comparing the revenues
and expenditures to budgeted amounts, and the
percentage received/spent (to-date) to the
percentage of the year completed.
12. Retiree Health Benefits
Is this Area Acceptable?
Yes
Has the District completed an actuarial
calculation to determine the unfunded
liability?
Yes
The last actuarial calculation was performed in
November 2009; a revised actuarial is expected
to be completed in December 2011. The District’s
unfunded liability is $47.7 million.
Does the District have a plan for addressing
the retiree benefits liabilities?
Yes
By the end of FY 10-11, the District will have set
aside over $6 million towards funding this liability.
The District selected a financial advisor,
appointed a Retirement Board of Authority, and
prepared a substantive plan.
13. Leadership/Stability
Is this Area Acceptable?
Yes
Has the District experienced recent turnover
in its management team (including Chief
Executive Officer, Chief Business Officer,
and Board of Trustees)?
Yes
The President is in his twelfth year and is set to
retire effective December 31, 2011. For purposes
of continuity, he will return in an interim capacity
from January-June 2012 as the Board conducts a
national presidential search. Thereafter, he will
serve in an on-call transitional capacity between
July-October 2012.The Governing Board has
seven members; two new members were elected
in November 2010. There was turnover in the
leadership of the management team with the VP
of Technology retiring June of this year.
14. District Liability
Is this Area Acceptable?
N/A
Has the District performed the proper legal
analysis regarding potential lawsuits that
may require the district to maintain
increased reserve levels?
N/A
Has the District set up contingent liabilities
for anticipated settlements, legal fees, etc?
N/A
Prepared by Vice President Brewington
15. Reporting
Is this Area Acceptable?
Yes
Has the District filed the annual audit report
with the System Office on a timely basis?
Yes
The District has consistently met the December
st
31 filing deadline. In addition, the District has
also presented the information to the Governing
Board in the open public Board meeting in
December over the last several years.
Has the District taken appropriate actions to
address material findings cited in their
annual audit report?
Yes
The District has taken appropriate action to
address material findings.
Has the District met the requirements of the
50 percent law?
Yes
The District has consistently met the requirements
for the 50 percent law.
Have the Quarterly Financial Status Reports
(CCFS-311Q), Annual Financial and Budget
Reports (CCFS-311), and Apportionment
Attendance Reports (CCFS-320) been
submitted to the System Office on or before
stated deadline?
Yes
All required financial reports have been filed in a
timely manner with the System Office. The 311Q
is also presented to the Budget Committee for
review and discussion after being presented to the
Governing Board.
Handout #4
2012-13 First Principal Apportionment
Schedule C – March Revision
L- - CALIFORNIA COMMUNITY COLLEGES
2012-13 FIRST PRINCIPAL APPORTIONMENT
MERCED COMMUNITY COLLEGE DISTRICT
Base
Funding
Workload measures:
Credit FTES
Noncredit FTES
Noncredit. ~·cocp FTES •
4,564.825122
2,744.957800
3,232.067?00
Marginal
Funding
Workload
Restoration
FTES
Base
FTES
4,564.830000
2,744.957800
3,232.067600
Total FTES:
Unfunded
FTES
0.000
0.000
-692.075
7,462.940
0.000
0.000
0.000
0.000
0.000
0.000
0.000
-99.050
-80.440
220.830
597.330
0.000
0.000
7.462.940
220.830
597.330
9,152.665
0.000
0.000
0.000
-871.565
8,281.100
0.000
8,281.100
V Other Revenues Adjustments
A Revenue Adjustment
so
•
$40,294,871
$0
C Workload Reduction
$0
Total Revenue Adjustments
sase FTES Revenue
$40,294,871
$37,226,216
1 Credit Base Revenue
VI Stability Adjustment
S878,057
$2,190,598
2 Noncredit Base Revenue
No nCr
$3,691,076
VII Total Computational Revenue
$-3,691 ,076
E Current Year Decline
(sum of II, Ill, IV, V, & VI)
$45,830,780
$42,139.704
Total Base Revenue Less Decline
II Inflation Adjustment
VIII District Revenue Source
A Statewide Inflation Adjustment
0%
$0
B Inflation Adjustment
C Current Year Base Revenue + Inflation Adjustment
$42,139,704
A 1 Property Taxes
$7.754,110
A2 Less Property Taxes Excess
8 Student Enrollment Fees
$0
$2,207,467
c
Ill Basic Allocation & R2storatlon
$25,527,928
Stale General Apportionment
$7,466,431
$2,874,844
D June Estimated EPA
$0
A Basic Allocation Adjustment
B Basic Allocation Adjustment COLA
so
C Stability Restoration
$0
D Restor;::Uon of Prior Year Workload Reduction
$0
Total Basic Allocation & Restoration
$0
0.9372726364
E Revenue Shortfall
Total Available General Revenue
$45,830,780
IX Other Allowances and Total Apportionments
$25,527,928
A State General Apportionment
$60,289
B Statewide Average Replacement Cost
IV Growth
Number of Faculty Not Hired
Full·tlme Faculty Adjustment
0.00%
0.00%
A Unadjusted Growth Rate
8 Constrained Growth Rate
c
Actual
FTES
o.'ooo
$5,535,909
B Basic FTES Revenue Before Workload Reduction
career Development College
Total
Funded
FTES
319.880
677.770
A Basic Allocation
3
Stability
FTES
Restored
FTES
EXHIBITC
8,155.015
I Base Revenues+/- Restore or Oecllne
D Revised
Growth
FTES
March Revision
0.00
$0
-----:S:::2"'5.""52"'7'",·928
Net State General Apportionment
$0
Constrai!Jed Growth Cap
X Unrestored Decline as of July 1st of Current Year
0 Actual Growth
$0
E Funded Credit Growtn Revenue
so
F FundP.d Noncredit Growth Revenue
$0
8 2nd Year
$0
c
G Funded Noncredit CDCP Growth Revenue
so
A 1st Year
so
_ _ _ _ _ _ _ ___§Q_
3rd Year
$0
Total
Total Growth Revenue
$0
Regular Growth Caps adjusted by a factor of
2:.QQQQ.1!Q..Q. to match funding.
Basic Allocation Calculation
College/Center Base Funding Rates:
Mult-college District Funding Rate: Total FTES
Single College District Funding Rates: Total FTES
>18,472
>9,236
$5,535,909
$4,428,727
<=9,236
>18,472
Rural
$3,321,545
$553,591
>9,236
$3,875,136
$4,428,727
<=9,236
$3,321,545
:>18,472
:>9,236
<=9,236
Rural
>18,472
>9,236
<=9,236
Total
Colleges
>18,472
>9,236
<=9,236
Rural
>18,472
>9,236
<=9,236
Total
Colleges
$0
$4,428,727
$0
$4,428,727
Single College Distrh:t. College FTES
Multi·College District· College FTES:
Revenue:
so
$0
$0
Total
State Approved Centers
State Approved Center: Funding Rates
$0
Total State Approved Centers
Revenue
$0
$1,107,182
Grandfathered or Previously Approved Center: Funding Rates@ FTES Levels
>924
. >693
>462
$553,591
$1,107,102
>231
<=231
$276,795
$138,390
Total
Grandfathered or Previously
Approved Centers
Number of Grandfatllered or Previously Approved Centers:@ Total FTES
_ _ __c..:>9::2:;.:4_ _ _-c----'>"'-:L93'-------'>"'4.6.2_._ _ _ __2>C<,J . L- - - - - - - ' " " ' " - ' - - - - - - - ' - - - - - - 0
Grandfathered or Previously Approved CP.nter Revenue:
>924
$1,<07,182
>693
$0
>462
$0
>231
so
<=231
Total Grandfathered or
Approved Center
$0
$1,107,182
Report produced on 3/B/2013 at 3:44:39PM
Total
Basic Allocation
Revenue
$5,535,909
Handout #5
Websites for Informational Purposes
LINK: Yosemite Community College Finance past/present/future (prepared by Teresa Scott):
http://www.yosemite.edu/fiscalservices/budget_files/CC%20Finance%20Handbook%202012.pdf
LINK: California Community Colleges Chancellor’s Office: Budget and Accounting Manual (BAM)
http://extranet.cccco.edu/Divisions/FinanceFacilities/FiscalStandards/BudgetandAccountingManual.
aspx
LINK: Merced Community College Budget Committee Webpage (MC-4me)
https://mc4me.mccd.edu/admin_ser_new/committees/budget_cmte/default.aspx