HARTNELL COMMUNITY COLLEGE DISTRICT
BOARD POLICY AND ADMINISTRATIVE PROCEDURE
ROUTING/TRACKING FORM
Review and approval by the various college governance groups is requested:
Policy/Procedure #:
Policy/Procedure Name:
New
Yes
No
BP 6200
Budget Preparation
Revised
Replaces existing policy/procedure:
2200, Budget Preparation
New policy/procedure or revisions initiated/proposed by: Administrative Services
Compliance
Reason for new policy/procedure or revisions:
__________________________________________________________________________________________
Reviewing Group
Superintendent/President’s
Executive Cabinet
Date
Approval/Comments
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Routed to:
Forward by:
11/14/13
• Council: Administrative
11/14/13
11/27/13
• Academic Senate President
11/14/13
11/27/13
• HCFA President
11/14/13
11/27/13
• CSEA President
11/14/13
11/27/13
• L-39 Chief Steward
__________________________________________________________________________________________
College Planning Council
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
12/11/13
Council: Administrative
Approved as presented
Approved with changes
Not approved
Comments:
_________________________________________________________________________________________
Hartnell College Faculty
Approved as presented
Association
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Academic Senate
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
CSEA
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
L-39
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Board of Trustees
(First Reading)
Comments:
__________________________________________________________________________________________
Board of Trustees
Approved as presented
(Consideration)
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
ANTICIPATED TIMELINE
Board of Trustees first reading to occur on:
Board of Trustees consideration to occur on:
Additional comments:
Feb 2014
March 2014
HARTNELL COMMUNITY COLLEGE DISTRICT
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.
•
Assumptions upon which the budget is based are presented to the Board for review.
•
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
Approved by Board of Trustees
HARTNELL COMMUNITY COLLEGE DISTRICT
BOARD POLICY AND ADMINISTRATIVE PROCEDURE
ROUTING/TRACKING FORM
Review and approval by the various college governance groups is requested:
Policy/Procedure #:
Policy/Procedure Name:
New
Yes
No
AP 6200
Budget Preparation
Revised
Replaces existing policy/procedure:
New policy/procedure or revisions initiated/proposed by: Administrative Services
To implement Board Policy 6200
Reason for new policy/procedure or revisions:
__________________________________________________________________________________________
Reviewing Group
Superintendent/President’s
Executive Cabinet
Date
Approval/Comments
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Routed to:
Forward by:
11/14/13
• Council: Administrative
11/14/13
11/27/13
• Academic Senate President
11/14/13
11/27/13
• HCFA President
11/14/13
11/27/13
• CSEA President
11/14/13
11/27/13
• L-39 Chief Steward
__________________________________________________________________________________________
College Planning Council
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
12/11/13
Council: Administrative
Approved as presented
Approved with changes
Not approved
Comments:
_________________________________________________________________________________________
Hartnell College Faculty
Approved as presented
Association
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Academic Senate
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
CSEA
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
L-39
Approved as presented
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
Board of Trustees
(First Reading)
Comments:
__________________________________________________________________________________________
Board of Trustees
Approved as presented
(Consideration)
Approved with changes
Not approved
Comments:
__________________________________________________________________________________________
ANTICIPATED TIMELINE
Board of Trustees first reading to occur on:
Board of Trustees consideration to occur on:
Additional comments:
N/A
N/A
HARTNELL COMMUNITY COLLEGE DISTRICT
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.
•
•
•
•
•
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 year­end 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.
See Board Policy 6200
EXHIBIT A
AP 6200 Budget Preparation
BUDGET DEVELOPMENT CALENDAR
DATE
January
(18 months prior to fiscal
year)
February/March
April/May
June/July
September/October
November/December
January
(6 months prior to fiscal year)
January/February/March
April
End of April
ITEM
Lead overall program review process for all areas
within their division through which new requests
and requests for augmentations are made
Coordinate program review process with faculty
and staff
Collect program review documents and coordinate
input from area deans and department heads in
establishing priorities across requests
Prepare documents summarizing program review
results and budget requests; consult with Chief
Business Officer (CBO) and Controller
Lead discussion of program review results and
budget requests with appropriate corresponding
governance councils
RESPONSIBILITY
Vice Presidents (VPs)
Bring forward recommendations for new Full
Time Faculty (FTF) positions to FTF Hiring
Committee
Review program review budget requests
forwarded from lower level councils and
recommendations for FTF positions forwarded
from FTF Hiring Committee; submit budget
recommendations and prioritized
recommendations for FTF positions to
Superintendent/President (S/P)
Review and approve, in whole or in part,
recommendations from CPC for inclusion in draft
Tentative Budget
Vice President of Academic
Affairs (VPAA)/Vice President of
Student Affairs (VPSA)
College Planning Council
(CPC)
Provide Budget Development Calendar to Board
of Trustees (BOT)
Distribute budget worksheet forms to VPs
CBO
Distribute forms to deans and department heads
VPs
Hold meetings with VPs, area deans and
department heads
Submit proposed budget worksheets and priority
lists to CBO
Controller
Controller
Area deans and department heads
VPs
VPs
VPs
Superintendent/President
(S/P)
CBO
Submit district’s proposed Tentative Budget and
priority lists to S/P
CBO
Review proposed Tentative Budget
Executive Cabinet
Bring forward proposed Tentative Budget to CPC
CBO
Notify S/P of newspaper publication, date, location
and time of public display of proposed Tentative
Budget document
CBO
May Board meeting
June
July
(fiscal year begins July 1st)
August
Seven days prior to the September
Board meeting
September Board meeting
(no later than September 15th)
Immediately after September
Board meeting
Present proposed Tentative Budget to BOT
Hold public hearing; review and approve proposed
Tentative Budget
Submit recommendations to adjust Tentative
Budget to CBO
Review draft Final Budget and forward
recommendations to S/P
CBO
BOT
Review draft Final Budget and approve, in whole
or in part, recommendations from CPC
Publish Public Notice for review of proposed Final
Budget document
S/P
Place copies of proposed Final Budget in District
office, library, Alisal Campus, King City
Education Center and VPAS office for public view
Hold public hearing; review and approve proposed
Final Budget
Deliver copies of BOT approved Final Budget to
Superintendent of Schools – Monterey County
Office of Education and the California Community
Colleges Chancellor’s office
CBO
VPs
CPC
CBO
BOT
CBO
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
C.
Budget and Finance
2200
Budget Preparation
Each year the Superintendent/President or designee shall prepare a proposed budget
which will delineate anticipated income and expenses for the coming fiscal year.
Sufficient detailed data to permit comparison between the current and proposed budgets
will be submitted.
The following criteria shall be used by the Superintendent/President in preparing the
proposed budget:
a)
It shall reflect the best possible distribution of available funds.
b)
It shall be balanced, although items considered to be essential which are
not included should be listed for Governing Board consideration.
c)
It shall provide for a reserve for contingencies.
The Superintendent/President, by February of each year, will present to the
Governing Board a schedule of significant dates involving the study and adoption of the
budget.
Reference:
Education Code 70901 (12)
Title 5, California Code of Regulations, sections 58300 et seq.
Adopted: Revised and renumbered 10-1-85
Revised and adopted: 1-2-90, 7-2-91, 4-4-95, 1-1-06
HARTNELL COLLEGE
2000 SERIES GOVERNING BOARD POLICIES
C.
Budget and Finance
2260
Budget Transfers
The Board of Trustees recognizes that the annual budget of the District is a
financial plan and is subject to adjustments during the fiscal year caused by
changes in enrollments, programs, services, and the costs of goods and services.
Therefore, the Superintendent/President or designee is authorized to approve
budget transfers within major account classifications where the effect of such
transfers does not increase the District's total fiscal year budget and where such
transfers are in accordance with the California Community College accounting
manual.
Transfers from the Reserve for Contingencies shall require prior Board approval.
The Superintendent/President shall by the close of the fiscal year report to the
Board the summary effect of all transfers among major accounts for ratification
by the Board.
Reference: Education Code 84030; Title 5, California Code of Regulations 59011
Adopted: 3-4-86, 4-4-95, 4-2-02