HARTNELL COLLEGE
BP 6200
Budget Preparation
Reference:
Accreditation Standard III.D.; Education Code 70902(b)(5), Title 5, Sections
58300 et seq.
Each year, the president/superintendent shall present to the Board a budget, prepared in
accordance with Title 5 and the California Community Colleges Budget and Accounting Manual.
The schedule for presentation and review of budget proposals shall comply with state law and
regulations, and provide adequate time for Board study.
Budget development shall meet the following criteria:

The annual budget shall support the master and education plans (including the facilities,
technology, and strategic plans) of the District.
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Assumptions upon which the budget is based are presented to the Board for review.
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A schedule is provided to the Board by January of each year that includes dates for
presentation of the tentative budget, required public hearing(s), Board study session(s),
and approval of the final budget. At the public hearings, interested persons may appear
and address the Board regarding the proposed budget or any item in the proposed
budget.

Unrestricted general reserves shall be no less than 20%.

Changes in the assumptions upon which the budget was based shall be reported to the
Board in a timely manner.

Budget projections address long-term goals and commitments.
See Administrative Procedure 6200.
HARTNELL COLLEGE
AP 6200
Budget Preparation
Reference:
Accreditation Standard III.D.; Education Code 70902(b)(5), Title 5, Sections
58300 et seq.
The budget shall be designed to reflect Hartnell Community College District’s mission, the
Education Master Plan, the Facilities Master Plan, strategic plans, and annual goals and
objectives. This necessitates a long range, continuous view of District financial requirements.
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The tentative budget shall be presented no later than July 1 [Title 5, section 58305(a)]
The final budget shall be presented no later than September 15 [Title 5, section
58305(c)]
A public hearing on the budget shall be held on or before September 15 [Title 5, section
58301]
Two (2) copies of the adopted budget shall be submitted to the California Community
College Chancellor’s Office on or before September 30 [Title 5, section 58305(d)]
One (1) copy of adopted budget to be submitted to Monterey County Office of
Education on or before September 30.
A budget development calendar is attached as “Exhibit A.”
The budget must note the relationship between the ending balance of the prior year and the
beginning balance of the current year budget, as well as the appropriation for contingency. The
purpose of the requirement is to assure awareness on the part of the Board of Trustees of
any deficit financing.
Any unusual budget items must be noted with the impact explained to the Board of Trustees.
This includes, but is not limited to, contingencies for reductions, property purchases or sales,
audit procedure changes, or capital loss or gain.
Revenues and expenditures provided by borrowed funds or long-term debt must be noted and
explained to the Board of Trustees.
Budget management shall be the responsibility of every cost center manager who shall
adhere to sound, prudent, business practices. It shall be the responsibility of the Vice
President, Chief Business Officer to keep Cost Center Managers informed of fiscal matters in
a timely fashion.
The budget shall contain:
1. The anticipated expenditure in each financial category for the current school year.
2. An estimate of the student population for the coming school year.
3. An estimate of the staff composition by numbers for the coming school year.
4. The anticipated revenue showing sources and amounts of each.
5. The amount of reserves anticipated at the end of the current year.
A monthly financial report shall be presented to the Board of Trustees reporting the following:
1. The fiscal status of the Hartnell Community College District including income,
expenditures, and balances.
2. A projection of the year-end income, expenditures, and balances.
3. A report of all budget transfers among the major accounts for Board approval.
The appropriate forms (311’s) shall be submitted to the California Community College
Chancellor’s Office.
A complete list of all expenditures for the reporting period shall be available for inspection in
the Business Office.
EXHIBIT A to
AP 6200 Budget Preparation
BUDGET DEVELOPMENT CALENDAR
DATE
January Board Meeting
ITEM
Budget calendar provided to Board of
Trustees
Mid January – April 10
Distribute Budget Worksheet forms to
College President
CBO
College President shall initiate college budget
development process
Superintendent/President
Vice Presidents shall distribute forms to
district Department Managers
Vice Presidents
Open hearings and meetings will be held at
District office
Superintendent/President
Submit college’s proposed budget
worksheets and priority lists to the CBO
Vice Presidents
Submit district’s proposed budget
worksheets and priority lists to the President
Executive Cabinet to review budget
submissions
CBO will notify Superintendent of Schools of
newspaper publication, date, location, and
time of public display of proposed budget
document
The Board will hold a public hearing and will
review and approve the proposed tentative
budget
COB presents latest tentative budget
information to Board of Trustees
All recommendations from District to amend
tentative budget to be submitted to CBO
Copies of the proposed tentative budget shall
be placed in the District office, library,
centers, and the President’s office for public
view
The final budget will be presented. The
Board of Trustees will hold a public hearing
and will review and approve the proposed
adopted budget
CBO will forward a copy of the approved
adopted budget to the Superintendent of
Schools - Monterey County Office of
Education and the CA Community College’s
Chancellor
CBO
Second week of April
April 15
th
May Board Meeting
June Board Meeting
No later than July 25th
Seven days prior to the September
Board Meeting
No later than September 15
th
Immediately after the September
Board Meeting
RESPONSIBILITY
CBO
Executive Cabinet
CBO
CBO
Board of Trustees
Vice Presidents
CBO
Board of Trustees
CBO