REDWOODS COMMUNITY COLLEGE DISTRICT
Meeting of the Institutional Effectiveness Committee
Wednesday, April 4, 2012
9:00-11:00pm
Boardroom (REVISED Location)
Agenda
1. Call to Order
2. Notes of March 7 Meeting
3. Action Items
3.1 Validation of Strategic Plan
3.2 Future Meetings Monday, April 23 and Thursday, May 17
4. Discussion Items
4.1 Outcomes of the March 24 Planning Summit and the April 2 IPFC Chair Meeting
4.2 Redesign of the integrated planning process model
4.2.1 Basic Skills Committee and Student Equity Plan Committee
4.3 Integrated Planning Narrative
4.3.1 AOC Feedback
4.3.2 Role of Consultant Dr. Kelly in Narrative Rewrite
5. Director’s Report Out.
6. Agenda items for future meetings
June 20, 2012
3:00-5:00 p.m.
July 25, 2012
3:00-5:00 p.m.
7. Adjournment
LRC 107
LRC 107
REDWOODS COMMUNITY COLLEGE DISTRICT
Meeting of the Institutional Effectiveness Committee
Wednesday, March 7
9:00-11:00am
Boardroom
Notes
1. Call to Order
2. Notes of February 22th Meeting
3. Action Items
3.1.1 Immediate IEC actions to complete as a result of AOC work
3.1.1.1 Revision of Timetable and Narrative: The committee discussed the IPM
narrative. Questions were raised about whether we are following the planning
timetable as outlined in the narrative—specific questions were raised about
the role of IEC in the strategic planning process and the role of College
Council in the integrated planning process. The committee was reminded that
the strategic plan committee was developed as an ad hoc committee to draft
the strategic plan as quickly as possible and that several members of the IEC
were purposefully included on the strategic planning committee to ensure that
connection with the IEC remained. The IEC’s role, after the plan is formed is
to monitor the indicators and assess the college’s success as indicated by the
IE scorecard. The college will revert back to the March 7, 2011 timetable
after the plan is formed. The committee agreed that it is important that the
strategic plan methodology acknowledge that necessity for temporarily
abridging the IEC planning timetable because of the period of time needed to
complete alignment of the strategic plan, education master plans, and the
other master plans before the end of the semester. The IEC further discussed
the IPM and the need to assess and revise it given realities in the planning
process. The IEC reaffirmed the March 7, 2011 IPM narrative with the
expectation that it will be revised over the summer as a result of the outcomes
of the findings from the Evaluation Planning Summit.
3.1.2
Planning/topics for March 24 Planning Summit: The IEC discussed some topics
for the planning summit and agreed that we need focused outcomes that fine tune
the annual integrated planning process. The planning summit facilitators agreed
to meet and fine tune the topics to fit within the time constraints.
4. Discussion Items
4.1.1 Update on self assessment and planning surveys: The surveys are open for
committee member’s input. The assessments will be sent to each integrated
planning committee chair for discussion in the committee meetings.
4.1.2 Examples of IPFC connections working
4.1.2.1 FTES targets and budget development EMC to BPC—BPC to EMC
4.1.2.2 101 Site closures: BPC to FPC: The Chair pointed out some examples of our
integrated planning process working as dictated in the narrative and
committee operating agreements.
5. Director’s Report Out: The director reported on the process for aligning the strategic,
educational, and other plans.
6. Agenda items for future meetings
7. Adjournment
Institutional Planning (IP) Narrative
Revised for College Council March 7, 2011
Reaffirmed by IEC February 22, 2012
Purpose of Planning [include non resource part of planning]
Planning allows the college to efficiently distribute resources and coordinate action plans that
contribute to achieving the college’s mission. College of the Redwoods is committed to
comprehensive institutional planning that is strategically focused, ongoing, and outcomes
orientated. Planning and evaluation are included in college- and unit-level planning, budgeting,
and evaluation processes. The planning process includes institutional review of the college’s
educational programs, student services, and administrative areas. Through planning, the college
ensures that its policies, budgets, and decisions are reflective of its mission. [include a
statement regarding “data driven”, “strategic planning goals”, to align this section to other
elements of planning]
Planning is an ever evolving process. Over time, as the needs of the college change and gaps are
identified, the college continually engages in planning in its drive to meet accreditation standards
for program review, planning, learning outcomes and ultimately institutional effectiveness.
College Mission
The college’s mission statement is central to planning. The mission statement is reviewed at
least every three years in a cycle that puts that review one year prior to the development of the
District’s next Strategic Plan.
In keeping with the schedule identified later in this narrative, the college’s mission will be
reviewed in 2011, 2014, and 2017. The draft college mission statement is presently under
consideration at College Council.
Insert Mission: College of the Redwoods puts student success first by providing outstanding developmental, career technical, and transfer education. The College partners with the community to contribute to the economic vitality and lifelong learning needs of its service area. We continually assess student learning and institutional performance and practices to improve upon the programs and services we offer.
Should the following section be omitted, given that a mission has been drafted and is now part of
a regular review cycle?
The Accrediting Commission for Community and Junior Colleges standard most relevant to the
development and review of college missions is:
I.A. Mission
The institution has a statement of mission that defines the institution’s broad
educational purposes, its intended student population, and its commitment to
achieving student learning.
1 1. The institution establishes student learning programs and services aligned with its
purposes, its character, and its student population.
2. The mission statement is approved by the governing board and published.
3. Using the institution's governance and decision-making processes, the institution
reviews its mission statement on a regular basis and revises it as necessary.
4. The institution’s mission is central to institutional planning and decision making.
Omit the above statement of ACCJC standard?
Timeline and Process for Review of the Mission
Who is the Mission Review Task Force? Is this defined anywhere in our policies? Is it an ad hoc
group? If so, it’s formation should be described
September 2010, 2013, 2016
College Council forms a task force to review the college mission.
Mission Review Task Force develops a review process to ensure college-wide feedback.
October 2010, 2013, 2016
The Mission Review Task Force submits the process plan to the College Council for feedback.
Mission Review Task Force modifies the review process as appropriate.
November 2010, 2013, 2016
Mission Review Task Force conducts the review so that input from the college community is
solicited regarding potential modifications to the college mission.
January 2011, 2014, 2016
Mission Review Task Force modifies the mission as appropriate and submits to the College
Council for review and recommendations.
The College Council ensures college-wide review of the proposed revision to the college mission
prior to approval.
2 March 2011, 2014, 2017
College Council revises the mission if appropriate and recommends forwarding the mission to
the Board.
The Superintendent/President submits the revised mission statement to the Board of Trustees for
approval. Following this approval, the revised mission statement is circulated college-wide for
use in all publications.
Strategic Plan
This planning process is initiated by reviewing the Strategic Plan recommendations [ use
scorecard too? Describe the scorecard in terms of KPI analysis, etc.] and determining which
will serve as the college’s top priorities for the next three to four years. From these priorities, a
number of specific strategic objectives are identified. In turn each strategic objective is translated
into a number of concrete, measurable action steps to be used to achieve the strategic objectives.
Each action step includes a timeline for completion, a description of indicators of success, and
the assignment of parties responsible for implementing the action.
The Strategic Plan promotes continual improvement over time because the process calls for the
prioritization of a reasonable number of strategic objectives for college-wide concentration.
Each year the Institutional Effectiveness Committee will produce an annual institutional
effectiveness report that documents progress on the strategic objectives to reinforce and sustain
the dialogue on results of the college’s long-term and short-term goals.
The College Council IEC calls for the subsequent Strategic Plan when the term of the current
Strategic Plan expires or when all strategic objectives have been achieved. The schedule is:
Strategic Plan 2008-2012 (spring 2008 through spring 2012)
Annual Institutional Effectiveness Reports in spring 2011
Final Institutional Effectiveness Report of Strategic Plan 2008-2012 in spring 2012
Strategic Plan 2012 - 2015 (fall 2012 through spring 2015)
Annual Institutional Effectiveness Reports in spring 2013 and spring 2014
Final Institutional Effectiveness Report of Strategic Plan 2012 - 2015 in spring 2015
Strategic Plan 2015 - 2019 (fall 2015 through spring 2019)
Annual Institutional Effectiveness Reports in spring 2016 and spring 2018
Final Institutional Effectiveness Report of Strategic Plan 2015 - 2019 in spring 2018
These final Strategic Plan progress reports feed into the Educational Master Plan to be
developed in the 2018 – 2019 academic year.
3 Timeline and Process for the Developing Strategic Plans
Strategic Plan 2012 – 2015, and 2015 – 2019
If we institute a standing Planning Committee, how will they fit into this model?
February 2012, 2016, 2019
The Institutional Effectiveness Committee (IEC) in consultation with the Institutional Research
Director analyzes the Strategic Plan Indicators and Program Review Master Executive
Summaries recommendations in the Strategic Educational Master Plans in term and
recommends the college priorities for the next three- four years.
February - March 2012, 2016, 2020
The Institutional Effectiveness Committee coordinates development of a draft Strategic Plan
made up of a reasonable number of strategic objectives and action steps for each college priority.
The action steps identify specific tactics, a timeline for completion, and the party/parties
responsible for completing each task.
The draft Strategic Plan is distributed college- wide for feedback.
April 2012, 2016, 2020
The Institutional Effectiveness Committee incorporates the feedback from the college- wide
review constituent of the draft plan and prepares the final Strategic Plan.
The Strategic Plan is presented to the Superintendent/President and College Council for review
and approval.
Annually in late spring, IEC prepares an Institutional Effectiveness Report which documents and
quantifies the progress on each of the college’s strategic objectives and the unit plans presented
in program reviews.
The Integrated Planning Model (IPM)
The goal of the integrated planning process is the improvement of student learning and service
efficiencies through assessment of outcomes and other measures of institutional effectiveness.
The integrated planning model diagrams the flow of program review information and the
continuous communication process between the PRC, the integrated planning functional
4 committees, the Cabinet and within CR as a whole. Need to add “non-resource” components of
planning such as Basic Skills Initiative, Student Equity Plan, Enrollment Management
The following descriptions detail the functions within the IPM.
Divisions (Instructional, Student Services, Administrative Services).
Within divisions each discipline/department/unit submits annual or comprehensive program
reviews each year as dictated by the program review calendar. Each discipline/department/unit
is also responsible for ensuring assessment that occurs annually. [assessment of learning
outcomes and goals?]. Need to add “all” units – this includes continuing and community ed.
These are instructional, yet they do not presently undergo program review or conduct
assessments. Remote sites and centers should also undergo a review in terms of their
effectiveness. These are all components of our planning and budgeting.
Program Review and the Program Review Committee (PRC)
Program Review is an institution-wide process of departmental/unit/program evaluation,
planning, and improvement of all instructional and non-instructional functions. Each unit will
develop an annual unit plan for the following fiscal year. Each unit review may contain
information that describes the previous year's goals and intended outcomes, student achievement
and student learning outcome data (if applicable), efficiency measures (if applicable), and the
results from the review/assessment processes. [describe how this review of the previous year
‘s goals happen – is this an annual review of the QIP/goals?]
Programs and departments also undergo periodic comprehensive review. Academic programs
and Career Technical programs are evaluated every five years while Student Services and
Administrative programs are evaluated every three years. A calendar of comprehensive reviews
is available via the Program Review web site.
Specifically, the periodic review phase of the planning and review cycle [Is this the annual or
comprehensive cycle?] includes the following three components: (1) preparation of a self-study
report by the unit [not unit…who?] [is the who = departmental/unit/program ](2) evaluation
by department members (3) departmental/unit/program revision of the unit's review plan as
indicated by the evaluation conducted by Program Review Committee. [ More detail of the
actual process needs to be included in this paragraph. We understand what this means in terms
of how we write and revise our PR reports, but it would not be clear from an outside
perspective]
The specific purpose of the PRC is to evaluate units and programs based on the following
criteria:


To evaluate instructional programs, support services, and administrative services within
the context of the vision, mission, and strategic goals of the College.
To improve the quality of instruction and services, to meet accountability mandates, and
to demonstrate institutional effectiveness.
5 
To identify the goals and plans for any improvements or changes that will enhance
student learning outcomes and overall program efficiency and effectiveness.
 To more closely connect the program review, assessment, and planning functions.
 To ensure that student success and achievement are thoroughly discussed.
 To provide a means for tracking and evaluating the actions taken to improve program
effectiveness and efficiency.
 To identify trends within a program and/or service.
 To review all degrees and certificates while continuing to review disciplines.
 To serve as a basis to assist the college in initiation, expansion, reduction, consolidation,
and discontinuation of programs and services.
 To allow the entire college community to evaluate its strengths and identify and address
its challenges so the college can better set priorities to meet the student and community
needs.[clarify how where the information comes from. Does it come from
dissemination and dialogue concerning the Program Review Master Executive
Summary? If so, there needs to be an annual release of this document and a scheduled
meetings to document that the dialogue and resulting recommendations occurred]
 To evaluate the college’s progress in addressing the inclusion of basic skills education in
its programs, courses, and disciplines.
Characteristics of program reviews:



Reviews are forward-thinking.
Reviews are evaluative, not just descriptive. Plans for improvement require judgment about
the program, students, curriculum (if applicable), learning outcomes, resources, and future
directions.
Reviews provide a concise, honest appraisal of programs and department/discipline strengths
and weaknesses.
The PRC is an evaluating and reporting committee with three main tasks to support college
planning. The first task is to evaluate program reviews (annual or comprehensive) via three
subcommittees. The three subcommittees, Trends, Assessment and Budget, evaluate different
sections of the program reviews to assure quality evaluation. The Trends subcommittee reviews
student success, student achievement, enrollment, retention, and basic skills components of each
program review. The Assessment subcommittee reviews learning outcomes, annual goals, action
plans (if applicable) [Are these now “needs addendums? Use current language] and other
relevant assessment data (connections between annual plans and assessment results). The
Budget subcommittee reviews the budget of each program in relation to program function,
supplies/equipment, staffing/faculty needs and professional development. All three
subcommittees provide feedback to the authors and allow authors the opportunity to revise their
program reviews before final submission.
Each year the PRC will consolidate all programmatic needs into one executive summary [Master
Executive Summary?] to be shared with the President, Board of Trustees (BOT), and the District
as a whole. This task finalizes the process of evaluating program evaluation work completed
throughout the District and synthesizes the information to be shared with the various master
planning committees.
6 Integrated Planning Functional Committees [We need a listing of each IPFC, with a short
listing of their charge and calendared activities – or a reference to where the charge and
calendar can be found. Include the IPFCs we currently use include small equipment and
furniture. We can indicate that some IPFCs may change due to the results of self assessment
and the annual planning summit ]
The integrated planning functional committees (IPFC) utilize areas of expertise to make effective
program recommendations for the college. The function of each committee is to evaluate
information within their specialized area. Each IPFC will comply with the following:

The purpose and processes will be contained in the Operating Agreement document
published annually. If applicable, the committee will define projects and reports, and
have targeted due dates.
 The committee co-chairpersons are responsible for completion of these responsibilities.
 Each committee will make every effort to have representatives from Academic Senate,
CSEA, and ASCR as members of the committee.
 Committees will plan with regard to improving institutional effectiveness measures, and
the college mission, values, vision and strategic goals. The work of the committees will
be data driven and reflect an assessment-planning-implementation-evaluation cycle.
 Committees will develop a format for meeting minutes that highlight the results of the
committee’s work.
 Committee executive summaries and budget requests will be submitted to BPC for
review and consideration.
 Protocols and policy discussions are submitted to the College Council.
 Communication between committees and “establishing priorities between committees”
occurs at the IPFC level. Committees will communicate with one another regarding
requests/information as needed.
[Insert a bullet for committee self assessment]
Reinsert the below—Include Basic Skills Committee and consider Student Equity Plan
Committee
Education Master Plan (EMP)
Will review all unit goals, plans, Quality Improvement Plans (QIPs) as well as unit changes,
action plans (if applicable) and Labor Market data
Output:
Unit prioritization- which units need help connecting to the EMP
Assessment of outcomes of goals/plans and if improvement and/or
adjustments are needed
Assessment of changes
Assessment of labor market data, and needs and trends
Annual and long term EMP plan
Enrollment Management Committee (EMC)
7 Will design and conduct a collaborative enrollment management planning process, discuss
student achievement and success data, link enrollment targets with budget projections,
recommend scheduling, instructional and student support strategies to enhance student access,
success, retention, persistence, and goal attainment.
Output:
Link enrollment targets to budget creation
Annual and long term EMC plan
Facilities Planning Committee ($5000 or more)
Will review facility data and classroom data
Will review all classroom, building, ADA and health/safety requests and concerns
Output:
Recommends facility priorities
Concerns about deferred maintenance
Annual and long term facility planning
Technology Planning Committee
Will review all technology and classroom technology requests
Will review all technology requests in relation to (if applicable) students served and learning
outcomes
Output:
Recommends prioritizations
Annual and long term technology plan
Concerns about the technology replacement plan
Basic Skills Committee
Student Equity [Is this a committee? Who oversees the annual evaluation of the SEP goals,
etc?]
Budget Planning Committee (BPC)
The allocation of college resources is based on a clear description of the relationship between the
resource requested and its impact on student learning, unit effectiveness, and the vision, mission,
and strategic goals of the college.
The BPC evaluates and assesses the ranked priorities coming from each of the appropriate
integrated planning committees as well as the initiatives coming from the administration, student
government, and the Academic Senate regarding potential programmatic changes and faculty
prioritizations. The BPC will essentially reconcile the ranked requests with available resources,
and recommend a reasonable “cut-off” point for these requests.
Since resources are allocated nine to twelve months following the first submission of unit plans,
the Cabinet may exercise discretion in allocating final resource awards to meet the current needs
of the district, but will make every effort to use the broad allocation recommendations models
as defined by the provided by the Integrated Functional Planning Committees (IFPCs) unit
plans and the collegial consultation process. The IFPC recommendations are based on needs
identified in the annual and comprehensive program reviews, the Master Executive
8 Program Review Summary, program review “Needs Addendums”, and operational
requests made by the administration – [is there better language of who makes the operational
requests]. The IFPCs provide a ranking of the needs based on how they are linked to
Strategic Plan goals, assessment, and the mission of the college. [add language on that
operational budget needs, not included in needs addendums, will go to the BPC]
Resource Allocation
The resource allocation process links program reviews and Strategic Planning to the resources
needed to accomplish the college goals. The guiding principles for resource allocation processes
are as follows:
1. Resources include all assets of the college including its fiscal resources, facilities,
equipment, and the time and talents of its faculty and staff.
2. The process for allocating resources is transparent. All members of the college
community are informed about the routines and components of planning that lead to
resource allocation.
3. The resource allocation processes begin in January of each year with the development of
budget assumptions that forecast the available discretionary general fund resources for
the coming fiscal year and thereby may set the parameters for program reviews and work
plans. [include non resource needs]
4. Priority will be given to resource requests that support achievement of college strategic
objectives and health, safety, and accessibility.
5. To the extent that it is fiscally possible, the college will sustain an innovations fund
(excess reserves) to support faculty/staff ideas and start ups.
Cabinet
The Cabinet provides initial FTES targets for the EMC and BPC. Cabinet also reviews and
either denies or validates the priority rankings [recommendations]. If changes are made,
Cabinet will provide rationale for changing the ranked priorities created by the IPM process and
report back to the BPC, the PRC, and the Divisions as appropriate. [What about non-budget
decisions? Where do these come from (BSI, EMC, SEP?) and how do they get ranked
and/or approved?]
Institutional Effectiveness Committee
The Institutional Effectiveness Committee ensures that the college is moving forward in meeting
institutional and educational accreditation planning process standards as described in the
ACCJC/WASC’s rubrics for evaluating institutional effectiveness. Recommendations developed
by the Committee are forwarded to the College Council for dissemination and discussion by the
constituencies and the college community at large. The IEC accomplishes its purpose by:
1. Identifying, defining, reviewing, and reporting performance measures [define what this –
Is this the KPI scorecard?] of institutional effectiveness;
9 2. Providing the accountability needed to ensure continued efficacy to the college planning
processes (strategic and operational) and review processes;
3. Monitoring and adjusting the ongoing planning process so that the college's needs are
met;
4. Providing assessment of the integration of the resource allocation process and the
Strategic and annual plans (budget, staff development, staffing, etc);
5. Establishing a feedback mechanism to communicate decisions made as a result of
planning processes;
6. Providing an annual assessment and recommendations for improvement of the
effectiveness of the various planning committees and the institutional planning process.
to the College Council.
College Council [delete]
The College Council ensures that the collaborative process of institutional planning is
adhered to. If the process is not followed, the College Council will provide a report to the
Institutional Effectiveness Committee as to how the process may be improved.
Integrated Planning Implementation [delete]
Because the institutional plans in this narrative include both program review activities and
Strategic Plan action steps, the implementation of the plans will vary significantly.
Therefore, no single timeline and process will be described.
The individual(s) responsible for implementing plans are identified in the source
documents, and they are charged with:
- developing appropriate timelines and processes;
- assessing success after the plans are implemented; and
- reporting the activities and results to IEC each February/March
Timeline and Process for Integrated Planning
January-March 2011, 2012, 2013, 2014
All program reviews are submitted by authors to the PRC.
The PRC subcommittees (Trends, Assessment and Budget) appraise each program review
according to a set of committee agreed upon rubrics.
Late March/Early April 2011, 2012, 2013, 2014
10 The PRC creates a final executive summary for each updated program review.
The PRC forwards budget requests [that linked to SLO/PLO and strategic/education plans] to
the Budget Planning Committee for inclusion in preliminary budget. Budget requests from
areas that have not assessment program/area outcomes will not be considered.
Outcome assessments will be forwarded to PRC in the program review documents. The PRC
will summarize their assessment/outcomes findings and forward their summaries to the
appropriate Vice President, who will then work with departments to discuss the information and
make any necessary changes.
Staffing requests will be processed through the appropriate Vice President with final prioritized
recommendations forwarded to Cabinet for review.
May-June 2011, 2012, 2013, 2014
IPFCs review each committee specific “tear off” for all program reviews and evaluate resource
requests/information using rubric. [define tear offs—consider using clearer language]
IPFCs create ranked priorities based on the evaluated specialized needs using a rubric criteria
linked to planning, based in outcome assessment and student achievement data, or other
appropriate efficiency measures. [ILOs?]
July-August 2011, 2012, 2013, 2014
IPFCs forward their ranked priorities to the Budget Planning Committee (BPC) for
consideration.
The BPC forwards their ranked priorities to the Cabinet for review. If any alterations are made
to the BPC version of the ranked priorities, the Cabinet will report back to the Divisions and the
IPFC.
Assessment of Progress on Institutional Effectiveness Measures
The annual Institutional Effectiveness (IE) report, a widely distributed report of the college’s
progress on its goals and plans, is a key benchmark of accountability in the integrated planning
process.
Timeline and Process for Assessing Institutional Effectiveness Measures
May 2011, 2012, 2013, 2014, 2015, 2016, 2017
11 IEC calls for progress reports IE indicators which are documented in the IEC minutes. [Can we
provide more specific language to say what we are using as indicators, or at least how they are
determined?]
June 2011, 2012, 2013, 2014, 2015, 2016, 2017
IEC reviews reports and compares the reported achievements against the goals. [what goals are
we talking about? How is this done? Provide more specific language]
IEC identifies specific barriers to success for unmet goals/plans. The Superintendent/President’s
Cabinet removes barriers where possible.
July 2011, 2012, 2013, 2014, 2015, 2016, 2017
IEC prepares the annual report on Institutional Effectiveness to document and quantify the
progress on each of the college’s measures.
September 2011, 2012, 2013, 2014, 2015, 2016, 2017
IEC distributes the report on Institutional Effectiveness college-wide and presents the report to
the College Council President Board of Trustees and constituent groups.
Assessment of the Integrated Planning Process
In keeping with the accreditation standard on institutional effectiveness the college must
routinely assesses its planning process. The Institutional Effectiveness Committee will create
and publicize an ongoing venue for providing feedback on any aspect of the college’s
integrated planning process.
In addition, each year the IEC will dedicate one meeting to an informal review of the posted
comments and a celebration of the college’s planning process. Members of the college
community are invited to share comments on any aspect of the process; these comments will
result in revisions of processes as appropriate.
Timeline and Process for Assessing the Integrated Planning Process
12 February 2011, 2012, 2013, 2014, 2015, 2016, 2017
Committees conduct self evaluations.
IEC creates quantitative measures and a qualitative venue for dialog among appropriate groups
and individuals to provide feedback on the integrated planning process.
April 2011, 2012, 2013, 2014, 2015, 2016, 2017
IEC consolidates the feedback on the planning process and distributes this feedback to College
Council and the integrated planning committees.
IEC recommends changes as needed in the planning processes and submits its recommendations
to the the Board of Trustees and all constituent groups College Council.
September 2011, 2012, 2013, 2014, 2015, 2016, 2017
IEC updates the Institution’s planning narrative as needed for use in the planning cycle that
begins the following year
13