BUDGET DEVELOPMENT PRINCIPLES AND GUIDELINES
DRAFT 11-19-10
Purpose
This document incorporates separate documents covering strategies, principles, priorities,
and assumptions used in preparing the budget. Fiscal year 2011-12 will be a challenging
budget year as we are not anticipating any new public resources and there are far more
requirements and needs than the budget can cover with existing resources. The vast
majority of the budget is already committed in existing contracts and agreements.
Balancing budget needs to available resources will require many difficult choices.
Strategies
Pursue the following strategies to increase funding:
 Only increase enrollment to the extent it is funded by the State.
 Hold non-faculty vacant positions open when possible to achieve one-time salary
savings.
 Defer capital investments out of the operating fund when appropriate.
Principles
Budget planning will be guided by the following principles:
 Budget planning will be guided by the District’s strategic plan, unit plans, council
recommendations and other planning efforts.
 Budgets must meet legal, contractual, and programmatic requirements and
accreditation obligations.
 Benchmark to best practices while recognizing unique needs of District and
Colleges’.
 College and District budgets will prioritize based upon the core mission of
instruction and student success.
Assumptions
The following assumptions will be used to determine budget requirements and available
resources for the fiscal year 2011-12 budget.
Revenue Assumptions
General fund Unrestricted Revenues:
General Fund Restricted Revenues
Expenditures Assumptions
General fund Unrestricted Expenditures:
General Fund Restricted Expenditures: