ROGUE COMMUNITY COLLEGE BUDGET PROCESS

1. Strategic Initiatives

2. Objectives and Action Plans

3. Budget Forecast

4. Budget Development

Between July 1 and Aug. 31, President’s Council reviews current year strategic initiatives and develops new initiatives for 1-3 years as others are completed.

PC circulates drafts of the new initiatives for review and comment, incorporating changes that benefit RCC as a whole.

The 3-year strategic initiatives are approved by PC to begin the planning and budgeting process

In early September, President’s Council prioritizes strategic initiatives* and develops institutional objectives/action plans (which serve as criteria for later budget decisions).

Prioritized strategic initiatives and planning data are made available institution-wide. Then from Oct. 1 through Jan. 31, the departments and divisions develop or revise next-year objectives and action plans based on the strategic initiatives.

Divisions also compile planning data for the following two-year period, such as early requests and anticipated expenditures.

Multi-year projections are reviewed by President’s Council, refined by the budget officer, and approved by PC† for inclusion in the proposed budget.

Beginning in October, the budget officer delivers the budget assumptions and budget forecast, which are reviewed by PC and updated on a monthly basis.

In early January, the budget officer sets anticipated (though not finalized) revenue and expenditure levels for proposed budget.

From Dec. 1 through Jan. 30, departments and divisions develop their budgets based on the budget assumptions and forecast and the strategic initiatives.

Resource allocations will be based on the following:

1. Baseline budget† plus: 

  • Fixed cost increases (as defined, includes collective bargaining).

  • Additions to planned replacement

2. Audit/review of selected accounts on rotating basis.

3. Zero-base selected capital accounts on rotating basis.

4. Prioritize unfunded budget requests.

†This is consistent with the Strategic Planning Document.

†This step is consistent with the Strategic Planning Document with the exception of the development of institutional objectives/action plans.

*Based on recommendations from Strategic Planning Task Force.

†Or a Budget Oversight Committee whose membership includes a budget liaison from each division, plus classified and faculty representatives.

†Baseline budget established Dec. 31; includes any known future commitments plus adjustments to fixed costs.

5. Workshops

6. Hearings

7. Assessment

8. Adoption

In early February, the proposed divisional budgets are presented to President’s Council. Presentations are made by the divisional dean, with support from the budget officer and department directors/heads.

PC reviews action plans and budget against previously established criteria and planning data; makes suggestions and recommendations to the president. Divisions modify plans/budgets accordingly.

The process includes discussions about the potential impacts of facility expansions or other projects. PC recommends approval/revision of these expenditures based on the criteria and strategic initiatives.

In March, April, and May, the Budget Committee reviews the proposed and approved budgets at public meetings where citizens may make requests and voice concerns.

The committee, which consists of the RCC Board of Education and Advisory Committee, approves and submits a budget to the RCC Board of Education.

In May, President’s Council† reviews, assesses, and revises the budget process.

In June, the RCC Board of Education reviews the budget at a public hearing. If the Board makes any changes that would increase expenditures by 10 percent in any major category, an additional public hearing is scheduled.

The Board then adopts the budget prior to the July 1 start of the fiscal year.

Note: As budget forecasts change, PC may revise budget allocations and expenditures.

 

†Or a Budget Oversight Committee.

 

Adopted 12/20/99

Amended 8/29/00