Budget Considerations: A Primer for Senate Leaders

Academic Senate for California Community Colleges. 555 Capitol Mall Suite 525, Sacramento, CA 95814. Tel: 916-445-4753; Fax: 916-323-9867; e-mail: [email protected]; Web site: http://asccc.org

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36

Policymakers

Budgeting; Community Colleges; Educational Finance; Advocacy; College Faculty; Expenditures; Glossaries; Vocabulary; Spreadsheets; Legislators; Costs

This paper is intended to provide a selection of easy to use resources and tools to enhance the effectiveness of a local senate president during ongoing budget conversations. It is not intended to provide a narrative description of budgets and budget process, nor a comprehensive listing of the many arcane rules that govern community college budgets. The scope here has been intentionally limited. Given the great variety in approaches to budgeting across the California Community College System, no document could guide senate leaders through the myriad of ways that local districts approach budgeting. The focus here is on developing an informed approach to looking at a local budget and providing local faculty with the understanding they need to advocate effectively. Narrowly speaking, community college budget development is an annual cycle that produces projected revenue and expenditure figures for the operation of the college in the upcoming year. This publication takes a broader view of studying, recording, and understanding the financial picture of the district, using a variety of sources and viewpoints. This, often historical, information can then be put to good use in discussing and preparing any given year's annual budget. Appendices include: (1) An Annotated Glossary of Budget Related Terms; (2) Spreadsheet Example of Tracking Expenditures; and (3) Spreadsheet Example Tracking All Funds.

ERIC

2010

ED511372