EL CAMINO COLLEGE
Planning & Budgeting Committee
Minutes
December 15, 2005
MEMBERS PRESENT
_____David Vakil, Chair
_____Miriam Alario
_____Thomas Jackson
_____Susan Taylor
_____Dawn Reid
__x__Harold Tyler
__x__Lance Widman
__x__Kelvin Lee
__x__Cheryl Shenefield
OTHERS ATTENDING: Susan Dever, Pam Fees, Maria Lopez, Luis Mancia, Jeff Marsee, Allene
Quarles, Arvid Spor, John Wagstaff
Handouts:
-Proposed Budget Model - Final Budget 2005-06 (amended Nov. 2005)
-Budget Location Numbers (dated 10/25/05)
-October 18, 2002, revision of the Chart of Accounts
The meeting was called to order at 1:12 by Jeff Marsee (per David Vakil’s request).
Approval of Minutes
The minutes of December 1 were approved as amended. It was noted that the minutes should be
posted on The Portal.
Object Code Examples & Tier Sorting: Copies of a list of Budget Location Numbers (dated
10/25/05) and the October 18, 2002, revision of the Chart of Accounts were shared with the group
for information only. Noted:
 The last four numbers represent location numbers.
 The Chart of Accounts describes the operational areas for which they will be developing
budgets.
Copies of the Proposed Budget Model - Final Budget 2005-06 (amended Nov. 2005), were also
shared with the group. Noted:
 This budget model is divided into the three budget areas (instructional, mandatory and
discretionary) outlined at the budget model presentation at the December 1 meeting.
 PBC needs to evaluate which accounts are properly listed in the mandatory and discretionary
expense accounts.
 Part-time is not in the mandatory category.
 It was suggested that the PBC look into the “Other” category (55xx) on pages 5, 6 and 7, and
the 53900 (Other Benefits) category on page 5.
Comments/Suggestions:
 Instructional Supplies (4300) should be moved to the mandatory section, along with dues and
memberships.
 Some areas could be broken down for partial inclusion in the mandatory section and part in
the discretionary section.
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The casual and part-time positions are necessary due to the large number of unfilled
classified positions.
It’s hard to plan when you don’t know how much you have to work with.
Some of the categorical funds transcend the purview of the vice presidents.
Money needs to be squeezed down from the top two categories in order to get discretionary
funds.
Zero based-budgeting looks at everything from the ground up.
How should the anticipated enrollment drop (with attending drop in dollars) be handled?
The impact that assumptions made this year will have on discretionary funds needs to be
reviewed.
For the next meeting, the current budget will be rolled into the proposed budget for next year
with adjustments (assumptions- things that are different).
The anticipated 8.3% salary increase for next year and its impact will also be presented,
along with step and column items.
The budget was built with the anticipated salary increase in mind; however, this year’s
budget only accounts for half. $5.6 million in salary increases needs to be considered for
next year’s budget.
Revenue will be examined as carefully as expenditures.
Budget Topics List: Not addressed
Budgets for Highest Priority Action Plans: Done
Agenda Development:
 Proposed budget for next year with adjustments
 Salary increase (with step and column items)
Meeting adjourned at 2:08 p.m.
pbc1215
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