Sacramento City College
Financial Resource Allocation
‘ A Primer’
Strategic Planning, Accreditation, Budget Planning, Unit
Planning and Resource Allocation---all in one session!
Bob Martinelli, VPA
5 October 2012
Strategic Planning System
• A reliable, understood system for planning, resource
allocation designed to ensure goal attainment and
mission accomplishment
• Many components/facets:
– Entire system is data driven
– The planning cycle includes: Evaluation, integrated planning,
resource allocation, implementation and re-evaluation
– Resource allocation is linked to Mission, Goals, Objectives and
measurable/defined OUTCOMES
– Evidence & Data back up all actions and decisions
• Continuous Process Improvement and Mission
Accomplishment result in Institutional Effectiveness
Relationship to Accreditation
• ‘Guide to Evaluating Institutions’– A MUST READ !!!
• Standards– ‘Plan to plan’ essential for linkage
–
–
–
–
I: Institutional Mission and Effectiveness
II: Student Learning Programs and Services
III: Resources
IV: Leadership and Governance
• Resource allocation MUST be linked to Institutional Plans
– Decision making based on Mission, Goals AND Objectives
(measurable), Evaluation of outcomes
– Four resources described: Human, Physical, Technology and
Financial
• Planning cycle defined: Evaluation, Integrated Planning,
Resource Allocation, Implementation, Re-evaluation
Planning Cycle
Overview, Timelines and Key Components
DATA EVAL
- OUTCOMES
- SLOs/GELOs
- Environmental
Scans
- Student Surveys
- LRCCD Strategic
Plan
- Accreditation
Standards
- Effectiveness
Reports
- Metrics
- Program Review
Aug/Sep
Strategic
Master Plan
Strategic Goals
& Directions Set
CSPC
Family of
Plans
Objectives Set
Resource Needs
Defined
Resource
Allocation
Plan
Implementation
1 Jul 20XX
FEEDBACK
Sep/Oct
Oct-Apr
May/June
College Goals Linked to District Directions
& College Strategies
LRCCD Future Direction
SCC Goals
SCC Strategy
Review district and college processes
and procedures related to educational
goal achievement; identify and
address those that may act as
obstacles to student goal completion.
Goal A: deliver student-centered
programs and services that
demonstrate a commitment to
teaching and learning effectiveness
and support student success in the
achievement of basic skills,
certificates, degrees, transfer, jobs
and other student educational goals.
Review courses,
programs and
services and modify
as needed to enhance
student achievement
Assess course and program schedules
to confirm that students can enroll in
essential courses in order to complete
their certificate or degree requirements
within a specific time frame.
Goal B: Align enrollment
management processes to assist all
students in moving through
programs from first enrollment to
completion of educational goals.
Provide students
with clear pathways
to goal completion
Continue to exercise the prudent
approach that has helped Los Rios
maintain its current financial stability.
Goal C: Improve organizational
effectiveness through increased
employee engagement with the
college community and continuous
process improvement.
Continue to exercise
transparent and
fiscally sound
financial
management.
SCC Family of Plans
Strategic Master Plan
Institutional
Plans
Program
Plans
Tutoring
Educational
Plan
Resource Management
& Capital Outlay Plan
Staff Development
Information Tech
Operational
Unit Plans
Resource
Financial
Plans
Unit
Facilities
Safety, Security &
Environmental
Distance Education
Matriculation
Student Support
Services Plan
Student
Equity
Other Program Plans
Plans
Faculty
Classified
Staff
Information
Technology
SCC Annual College Plan
Mission
Data / Outcomes
College Goals
Unit Plans
Annual
College
Plan
Objectives
Outcomes
Program Plans
Objectives
Resource Allocation
Decisions
Execution
Resource Allocation
College Discretionary Funds
Classified Staff
District Process
& Funding
Faculty
80%-20%
‘Bucket’ Concept
Financial
Facilities
Information
Technology
Integrated
College
Discretionary
Funds
From DO
PDF Schedule
Academic Year
Planning and Execution Functions
AY 11-12
Execution
Outcomes
Planning
AY 12-13
AY 13-14
AY 14-15
Execution
Execution
Execution
Planning
Planning
Planning
• Concurrent functions each academic year
• Executing12-13 Plan developed in 11-12 AY
• X Y Z approach to prepare for worst case
• Multi-year outlook following district’s lead
• Beginning planning cycle for AY 13-14: Key Components
• District PDF Schedule
• Annual allocations and carryover funding
LRCCD Budget Scenarios—Tentative Budget
FY 2012-13—Developing FY 2013-14
• Scenario Z: (BEST: Governor’s plan + Prop 30 passes)
– Statewide: +218M added revenue growth
– LRCCD Portion: +7.6M
– Cumulative reduction: -$102.6M (FY 10-13)
• Scenario Y: (MID: Revenue buys down deferral and
Prop 30 passes)
– Statewide: $ 0 added revenue growth
– LRCCD Portion: -$ 0M (no cola on any: ~$90M)
– Cumulative reduction: -$110.2M (FY 10-13)
• Scenario X: (WORST: Prop 30 fails & -$264M for CCC)
– Statewide: -$264M additional cuts to CCC
– LRCCD Portion: -$12.2M
– Cumulative reduction: -$122.4 (FY 10-13)
• NOTE: Scenario X was implemented for LRCCD on 1
July 2012 for FY 2012-13—some mods with adopted
budget plan
Funds Available—FY2012-13 + 2
Developing FY 2013-14 + 2 Plan
2 MAY '11
12-13 Plan
Source of Funds
APR '12
12-13 Plan
Change
Projected 2013-14 Projected 2014-15
2,047,840
2,047,840
0
09-10 PDF OTO (214,139/PDF)
53,535
53,535
0
10-11 PDF OTO (94,936)
23,734
23,734
0
23,734
200,000
200,000
170,000
45,160
41,446
45,160
41,446
0
0
0
0
17,706
17,014
17,706
17,014
41,992
313,903
College Discretionary Fund (CDF)
11-12 PDF OTO ('-28,145)
Instructionally Related (IR)
Out of State Tuition
09-10 PDF (180,643)
10-11 PDF (165,781)
11-12 PDF
SIEF & LM (70,824/09-10PDF)
10-11 PDF (68,053)
11-12 PDF (83,992)
State Lottery Funds (11-12PDF 313,903)
Non-Instructional Equipment
09-10 PDF (229,730)
10-11 PDF (84,788)
11-12 PDF
Partnership for Excellence (PFE)
Subtotal
Other Funding
Categorical Integration
Capital Outlay/Bookstore
Carryover
2009-10 Unallocated ($270,975)
2011-12 Unallocated ($10,324)
Budget Committee Reserve ($200,418)
Subtotal
Total Funds Available
Change from 2012-13 Plan
225,000
57,433
21,197
450,000
57,433
21,197
0
423,552
3,200,065
3,304,512
150,000
100,000
75,000
67,743
10,324
0
403,067
137,060
200,000
100,000
67,743
408,564
50,000
963,367
3,603,132
4,267,879
0
0
88,903
0
0
0
2,047,840
2,047,840
170,000
41,445
17,013
21,000
250,000
21,000
250,000
21,197
(26,448)
423,552
423,552
104,447
0
0
(12,940)
100,000
25,000
0
398,240
50,000
560,300
3,015,781
2,912,392
150,000
200,000
75,000
150,000
200,000
75,000
664,747
0
0
0
0
0
0
425,000
425,000
3,440,781
3,337,392
(827,098)
(930,487)
2013-14 Budget Plan
Key Components
• Available funding: state, district and college sources
– State enacted budget, LRCCD adopted budget
– District PDF Schedule and other same year
allocations
• Division/Department Base Allocations
– CDF, Lottery and IR
• Program Plans and ‘college MOE’
– aka ‘above the line’ funding
• Unit Plan Funding
• Seeking balance of all funding needs and confidence in
allocated funds for college execution
2012-13 Expenditures/Commitments
Predicated on DO ‘X’ Budget
• Funds Available: + $665K ($4.268M)
– $64K short/CDF; $44K gain in carryover
– Will pick up all changes at mid-year review
– Expect to be able to hold sustain current plan
• Increase CDF and Lottery bases by 5%
– IR at 100% of base
– CDF at 85%; Lottery at 90% of base
• Modify ATL allocations based on past performance and
improvements—several areas of savings noted
• Program Plans at 11-12 Level or better
• Budget Committee: $250K
• ~$50K to carry forward to FY 13-14
Terminology and Timelines
• Planning timeline summary sheet
(handout)
• Budget Committee terminology and
ranking process (handout)
• SCC Goals and Strategies for 2013-14
(handout)
• Strategic Planning terms and definitions—
brochure, Strategic Plan and Financial
Resource Plan
Recommended Reading/Review
• Budget memoranda at Inside SCC>President>Budget
– President’s Memo: 19 April 2012
– BC Recommendation: 23 April 2012
– President’s Response: 22 May 2012
– VPA Mid-Year Review: TBD
• LRCCD Adopted Budget Book: 12 Sep 2012
– Chancellor’s Brief and Tentative Budget Book
• Strategic Planning Documents
– Brochure for Overview
– Financial Resource Plan: Inside SCC>Administrative
Services>Planning
Summary & Questions
• Review all assigned documents & handouts
– Know web site locations for reference
• ‘Financial Resource Allocation Plan’ Review
– Key document for working through the annual budget
process
• Timelines vary with ongoing budget mess in California
• Next action points:
– November election/ Prop 30 outcome
– District PDF Schedule
– Accreditation preparation
Guide to Evaluating Institutions
Some relevant extracts……
• …the planning cycle is comprised of evaluation, goal
setting, resource distribution, implementation and reevaluation
• …the institution insures consistency between mission and
institutional goals and plans
• …institutions report or store good evidence in many
formats
• …sets goals to improve its effectiveness…and states
OBJECTIVES derived from them in measurable terms so
that achievement can be determined
• …”resource” planning is integrated with institutional
planning…systematically assesses the effective use of
‘resources’ through measurement for process improvement
• …the institution implements policy to insure faculty, staff,
administrators and students participate in decision making