Planning and
Budget Process Manual
2013-2014
April 2013
President’s Letter
Although the document that accompanies this letter is revised, approved and published
annually, the planning and improvement processes it describes are continuous events at
Brookhaven College. What may have seemed at one time a decennial event (i.e. the 10-year
reaffirmation of our regional accreditation) has clearly become a daily practice. We recognize, in
the words of Antoine de Saint-Exupéry, that “A goal without a plan is just a wish,” and have
gradually and smartly moved toward a college-wide practice and culture of establishing strategic
goals, utilizing data to inform our decision-making and measure our achievements, and reporting
our findings widely and frequently.
Brookhaven College planning processes and procedures necessarily tie into those of the
Dallas County Community College District; in particular, the vision and direction set by the Board of
Trustees. They paint with broad strokes and leave to us the exciting detail work which leads to a rich
and often complex picture not only of our college’s institutional effectiveness, but also of our
employees’ and students’ creativity, engagement, and commitment to our mission. I believe that we
plan with a desire to learn and share, to reflect and rethink, and to dream and determine our future.
We might agree that with Publilius Syrus that “It is a bad plan that admits of no modification.”
So, to that colleague at another institution who once bemoaned that, “50 percent of planning is
pain,” I say, “Not at Brookhaven College.” Here we continue to refine our approaches, discuss the
results and celebrate our successes even as we accept our occasional failures. Let us continue do so
together and for many years to come.
Thom D. Chesney
Brookhaven College President
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Table of Contents
Page Number
President’s Letter
1
Table of Contents
2
Non-Discrimination Policy
3
Overview of Planning, Budget and Evaluation Processes and Procedures
4
Planning Diagram 1
6
Planning Diagram 2
7
Brookhaven College Mission
8
Brookhaven College Strategic Directions 2013-2018
9
Organization of Planning Workgroups and Planning Leaders
15
Office of Planning, Research and Institutional Effectiveness
21
Strategic Planning Online Support
22
Questions to Ask When Planning
23
Outcomes and Assessment at Brookhaven College
24
Office of Business Services
25
College Revenue Allocation Formula
26
Cycle of Allocations
30
Comparative Budget Process
32
Building the Annual Budget
33
Fund Balance Practice for Colleges
34
Planning and Budget Committee
36
Brookhaven College Budget Strategic Assumptions
37
Definition and Use of Lag Dollars
38
Glossary – Fund Groups
39
Functional Areas of Expenditures
40
Planning and Budget Calendar
43
2
Nondiscrimination Policy - Educational and employment opportunities are offered by
the Dallas County Community College District without regard to race, color, religion,
sex, national origin, age, disability, sexual orientation, genetic information, gender
identity or gender expression.
Planning and Budget Process Manual 2013-2014
Compiled by:
Michael Dennehy, Ed.D., associate vice president for Planning, Research
and Institutional Effectiveness
Second edition approved April 22, 2013
3
Overview of Planning and Budget Process
Brookhaven College conducts strategic and operational planning with broad and active
participation from all college workgroups on an annual cycle. The primary focus of college
workgroup planning is the demonstration of continuous quality improvement in teaching,
learning and college services. Active planning and documentation of outcomes assessment
across the entire college directly supports the achievement of the college’s mission and
strategic directions. The Brookhaven College Strategic and Operational Planning Process is the
necessary foundation work for the college-wide budget development process. This process
manual was originally approved by the President’s Cabinet during the fall semester of 2010
and is reviewed annually.
The President’s Cabinet serves as the de facto Institutional Effectiveness Committee and
reviews the consolidated results of the planning and budget process on an annual basis for the
purpose of reviewing program level results, setting priorities and establishing new collegewide strategic objectives.
A new feature within the planning process for the 2010-2011 planning year was the use of
Strategic Planning Online (SPOL) to capture plans from every college workgroup in a
secure online document management system database. The SPOL database is used to
generate progress and summary reports, which demonstrate college institutional
effectiveness and continuous quality improvements at the division, department and
workgroup level. The Strategic and Operational Planning Process encompasses the work
of a variety of special initiatives as well as mandated requirements, each with its own
planning and reporting processes.
Planning Principles
• Planning and assessment focus on improvements across the college.
• Planning drives budget development, but is not limited to budget requests.
• Information is widely shared.
• Planning, evaluation and program improvement is inclusive of all workgroups.
• Planning is both “outside-in” and “inside-out,” taking into account external
developments and needs as well as those internal to the college and the system.
• Planning includes reporting student learning outcomes and operational outcomes.
Strategic planning answers the question, “what should we do?” It concentrates on the
external environment; orients toward change; is proactive; emphasizes doing the right
thing; values expert opinions, intuition, and qualitative information; considers planning to
be “outside-in.” It spans organizational boundaries, deals with greater levels of uncertainty,
and is dictated by changes in the external environment that have relevance to the
organization.
Operational planning answers the question, “how and when should we do what needs to be
done.” It concentrates on the organization, emphasizes stability, is reactive, emphasizes doing
things right, values facts and the quantitative, and considers planning to be “inside-out.” It
involves resource allocation within units of the organization and is often determined by budget
cycles.
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Definitions and sources:
Cope, R.G. (1987). Opportunity from Strength: Strategic Planning Clarified with Case
Examples. [Higher Education Report #8]. Washington, D.C. ASHE-ERIC Clearinghouse on
Higher Education. (ED296695)
Norris, D.M. & Poulton, N.L. (1991). A Guide for New Planners. Ann Arbor, MI: Society for
College and University Planning.
Rodehaver, D. (1998, Summer) A Developmental Perspective on Planning. Planning for
Higher Education, 26, 37-44.
Planning Process
Brookhaven College engages in ongoing, integrated, and institution-wide researchbased planning and evaluation processes that (1) incorporate a systematic review of
institutional mission, goals and outcomes; (2) result in continuing improvement in
institutional quality; and (3) demonstrate the institution is effectively accomplishing
its mission. Each planning workgroup is to complete the evaluation of 2013-2014
goals and activities with special attention paid to the documentation of the use of
results. All instructional, administrative or educational support workgroups will
conduct annual program-level assessments and engage in and document continuous
program improvement efforts.
Procedures
1. All planning workgroups should continue workgroup goals into the next planning year
as appropriate if the goal is to be extended. All workgroups will use the SPOL system
for the evaluation of completed goals and activities, as well as the development of new
Strategic and Operational Plans for the coming 2013-2014 academic year.
Technical support for SPOL implementation will be provided by the Office of
Planning, Research and Institutional Effectiveness. SPOL training sessions are
scheduled to support the planning process and all workgroup planning leaders are
required to attend update sessions held in both the fall and spring semesters.
Please review the Brookhaven Mission, Brookhaven College 2018: Strategic Goals &
Values, as well as the DCCCD Board Priorities Strategic Objectives, and Illustrative
Measures. The college mission goals directly support the attainment of the college
mission. The college Strategic Goals supports the long term success of the college. All
college workgroups will work to align their Strategic and Operational Plans to support
the attainment of both the Brookhaven College Mission Goals and the 2018 Strategic
Goals.
2. There is no requirement for a workgroup to address every college Mission Goal and
Strategic Direction, but each workgroup should carefully select the goals that are most
appropriate to their Strategic and Operational Plan purposes.
3. Workgroups developing Strategic and Operational Plans with technology funds that
would have computer or software implications are asked to contact Michael Deason at
ext. 4670 to coordinate these technology requests prior to entering workgroup plans
into the SPOL system. The purpose of this coordination is to preserve limited
technology funds by combining purchases college-wide where feasible.
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4. Prepare workgroup prioritized Strategic and Operational Plans. Each workgroup
SPOL Planning Leader is responsible for entering the information into the SPOL
system according to the published planning calendar timelines.
Planning Diagram 1
External Requirements
Southern Association of Colleges and Schools: Commission on Colleges
Texas Higher Education Coordinating Board
Dallas County Community College District Board of Trustees
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Brookhaven College
Strategic and Operational Planning and Evaluation Cycle
Directly Supporting the Achievement of the College Mission
Step 4 Revise and
Improve
instruction
and
administrative
operations,
then
document the
"use of
results" with
SPOL
Step 1 Plan
measurable
workgroup
goals and
objectives,
then
document the
plans using
SPOL
The Brookhaven College
Mission and 2018
Strategic Goals
Step 3 Assess/
Measure
student and
operational
outcomes,
then
document the
results using
SPOL
Step 2 Implement the
planned
activities to
support the
achievement of
the college
mission, then
document the
activites using
SPOL
Planning Detailed Diagram 2
7
Brookhaven College Mission
At Brookhaven College, a public, open-door, two-year institution dedicated to student
success, we provide quality educational programs by offering a broad range of programs,
learning opportunities and experiences. We prepare our students to value the individuals
and organizations within our diverse community and to face the challenges as responsible
and productive members of society. We achieve our mission through our goals and
strategic directions.
The goals and purposes of Texas public community colleges is as set forth in Education
Code 130.003, as follows:
The purpose of each public community college shall be to provide:
a. Technical programs up to two years in length leading to associate degrees
or certificates;
b. Vocational programs leading directly to employment in semi-skilled and
skilled occupations;
c.
Freshman and sophomore courses in arts and sciences;
d. Continuing adult education programs for occupational or cultural upgrading;
e. Compensatory education programs designed to fulfill the commitment of
an admissions policy allowing the enrollment of disadvantaged students;
f.
A continuing program of counseling and guidance designed to assist students in
achieving their individual educational goals;
g. Workforce development programs designed to meet local and statewide needs;
h. Adult literacy and other basic skills programs for adults; and
i. Such other purposes as may be prescribed by the Texas Higher Education
Coordinating Board or local governing boards in the best interest of
postsecondary education in Texas.
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Dallas County Community College District
Board Priorities, Strategic Objectives and Illustrative Measures
As a result of work involving President Emeritus Dave Ponitz and staff, reflecting the review and
discussion of the DCCCD Trustees during work sessions in November and December 2013, it is
proposed that the goals adopted in 2008 and presented as a part of BAA (Local) be revised into
four major thematic arms suggested by the board, which are: student success, community
engagement, institutional effectiveness and employee success.
As evidenced by its mission, there can be no greater priority for the Dallas County Community
College District than Student Success. The Board believes that this priority requires a critical
commitment to meet the educational needs of Dallas County, while expecting students to take an
empowered role in meeting success milestones. This work is demonstrated through:
1. Increasing participation in higher education for Dallas County — measured by:
a) The Dallas County adult population enrolled in credit or continuing education.
b) The Dallas County public high school graduates enrolled as credit students within one
year of graduation.
c) The unduplicated headcount in academic transfer, career/technical, and developmental
courses.
2. Improving student learning success — measured by:
a) Grades of A, B, or C in transfer, career technical, and development courses.
b) Students completing the DCCCD core curriculum annually.
c) Persistence in attendance from fall to fall, and fall to spring.
d) Graduates as represented by "Closing the Gaps" segments (Associate Degrees and
Certificates) annually.
e) Transferring students with 15 hours or more earned at the DCCCD.
3. Participating in initiatives that result in student success advancement as identified in varying
national frameworks — measured by:
a) Graduates per academic year, with degree or certificate.
b) Successful completion of developmental math, reading and/or writing, and subsequent
success in movement to college-level courses.
c) Successful completion of common "gatekeeper" courses.
To effectively carry out the charge as a tax- and tuition-based educational entity, representing a
diverse community of voting citizens and students — and recognizing the positive economic
impacts that the Dallas County Community College District makes in the county, the Board is
committal to Community Engagement, demonstrated through:
4. Increasing workforce readiness to enhance the economy and competitive advantage of Dallas
County and the North Texas region — measured by:
a) Unduplicated headcount in career/technical credit and continuing education.
b) Career/technical degrees and certificates awarded annually.
5. Identifying dynamic partnerships in support of student success, which encourage cooperation
between public and private businesses, other education providers, other government
agencies, and the citizens of the county — measured by:
a) External funding in specialized programs (i .e. STEM, Health Resources, Workforce
Initiatives).
b) Advances in health-care partnerships i.e., Texas Health Resources, Methodist Medical
System and Baylor Healthcare).
c) Early college high school partnerships.
d) Articulated college and ISD educational programs.
e) Community-based collaborative programs (i.e. H .I.S. BridgeBuiIders, Dallas Firefighters
Museum, Dallas Urban League).
6. Demonstrating institutional commitment to serve the community through sound and
transparent fiscal policies and practices — measured by:
a) Reimbursable contact hours.
b) Debt ratings.
c) Expendable fund balance meeting parameters.
d) Annual unqualified external audit opinions.
e) Internal controls and reporting in support of corrective action and/or training as
appropriate.
f) Investment management based on Board-approved parameters.
The Board recognizes the external challenges presented by state and federal program
requirements and funding decreases, and exercises careful management of those local fiscal
decisions that are required. The Board is committed to the continuous improvement of
Institutional Effectiveness, demonstrated through:
7. Improving efficiency and effectiveness in resource measured by:
a) The review of key processes to identify improvements in results, timing and cost.
8. Promoting sustainable practices with positive impacts on social, environmental and economic
vitality — measured by:
a) Consumption of electricity, natural gas, and water.
b) Number of students participating in service learning.
Finally, the Board is committed to providing a work environment that supports
Employee Success, as a foundation to meet the varying needs of the students who enroll with the
Dallas County Community College District, demonstrated through:
9. Providing a diverse array of models and mentors as a part of the DCCCD workforce —
measured by:
a) Ethnicity of faculty, administrators and professional support staff.
10. Improving employee engagement and effectiveness — measured by:
a) Completion of minimum DCCCD professional development requirements.
b) Educational stipends by employee group.
c) Faculty reclassification based on educational advancement.
d) Periodic surveys to assess work climate.
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Brookhaven College 2018: Strategic Goals & Values
1. Maximize student success for all students
1.1 Increase participation in higher education within our service area
1.2 Improve student learning
1.3 Participate in and lead initiatives that advance student success
2. Recruit, retain, support and develop successful employees
2.1 Provide a diverse and strategic array of professional development opportunities for our
employees
2.2 Compose and implement employment policies, procedures and pathways which facilitate
employee success
3. Optimize institutional effectiveness and commit to sustainability
3.1 Promote efficiency and effectiveness of human, capital and fiscal resources
3.2 Design an organizational structure with the capacity to support and carry out the strategic
goals of Brookhaven College 2018
3.3 Promote sustainable practices with positive impacts on learning and social,
environmental and economic vitality
4. Cultivate mutually beneficial college/community partnerships and relationships
4.1 Increase workforce readiness to enhance the economy and competitive advantage of
North Texas and beyond
4.2 Identify and develop dynamic partnerships in support of our mission, which encourage
cooperation between the college and public and private businesses, other education
providers, government agencies, and the citizens of our community
4.3 Demonstrate individual and institutional commitment to serve the community through
sound and transparent policies and practices
Values
As members of the Brookhaven College community, we hold the following values:
• Learning
• Diversity
• Service
• Integrity
• Excellence
Brookhaven College Organization and Planning Leaders
Planning Workgroup Accounting Planning Leader McCoy, Clarice , Faculty-‐Business Studies Administrative, Educational Technology & College Services Admissions/Registrar Deason, Michael , Director of Information Technology Vo, Thoa , Director of Admissions Dalton, Brenda , Executive Dean of Student and Enrollment Services Jacobs, Greg , Faculty-‐Social Science Ehrich, Lisa , Faculty-‐School of the Arts Meyer, Mark , Dean of Health Occupations and Nursing Levesque, Lynne , Director of Athletics and Recreation Jones, Donald , Faculty-‐Automotive Technology Mason, Peggy , Faculty-‐Math and Science Gamble, Melanie , Outreach & Recruitment Coordinator Attner, Raymond , Faculty-‐Business Studies Martin, Deanie , Accountant, Accounts Receivable Supervisor Herring, George T. , Vice President of Business Services Wyche, Sandy , Executive Dean of Business Studies Klingensmith, John , Police Lieutenant Advising Center Anthropology Art Associate Degree Nursing Athletics and Intramural Sports Automotive Technology Division Biology Brookhaven College Geotechnology Institute Business Instruction Programs Business Office Business Services Business Studies Division Campus Police Lynch, Marilyn , Associate Vice-‐President of Career and Program Resources Wilson, Annette , Director of Career Services Bambrough, Claire , Faculty-‐Math and Science Castro, Johnny , Faculty-‐Health and Human Services Vaglienti, Kendra , Executive Dean, Communications Division Cadenhead, Charles , Faculty-‐Business Studies Fleming, Delryn , Faculty-‐Communications Jacobs, Greg , Faculty-‐Social Science Meersman, Key , Faculty-‐School of the Arts Simmons, Russell , Faculty-‐Math and Science Mannering, Monique , Faculty-‐Communications Warnberg, Charlie , Department Assistant Zandvliet, Inske , Faculty-‐Business Studies Ferguson, Sarah , Executive Dean of Educational Resources Stadthagen, Alex , EMS Program Director Carlos, Hazel , Faculty-‐Communications Career and Program Resources Career Services Chemistry Child Development Communications Division Computer Information Technology Core-‐Student Learning Outcomes Committee Criminal Justice Dance Developmental Math Developmental Reading Developmental Writing Economics Educational Resources Division Emergency Medical Services English 15
Facilities Services and Operations Financial Aid Bennett, Rodger , Vice-‐President of Academic Affairs and Student Success Chaney, Andrea , Faculty-‐World Languages Gallegos, Thomas , Director of Facilities Management Wells, John , Director of Financial Aid Foreign Languages -‐ Spanish, German, Italian and Other Languages Geographic Information Systems McClung, Brian , Faculty-‐World Languages Sires, J. Scott , Faculty-‐Math and Science Geography Geology Government Govea, Sam , Executive Dean, Social Science and Distance Learning Reinke, Susan , Lab Coordinator Hayaud-‐Din, Ahad , Faculty-‐Social Science Health and Human Services Division Health Center History Flint PhD, RN, FNP-‐C, Juanita Zapata , Executive Dean of Health and Human Services Kelley, Mildred , College Nurse Dudlo, Edward , Faculty-‐Social Science Human Development Govea, Sam , Executive Dean, Social Science and Distance Learning Human Resources/Professional Development and Training Humanities Edrich, Teresa , Executive Director of Human Resources Cuellar-‐McGuire, Adrien , Faculty-‐School of the Arts Enrollment Management Committee ESOL -‐ English for Speakers of Other Languages Instruction Journalism Learning Frameworks -‐ EDUC 1300 Library LRC-‐Audio Visual Management Bennett, Rodger , Vice-‐President of Academic Affairs and Student Success Neal, John , Faculty-‐Business Studies Rowe, Elizabeth , Faculty-‐Health and Human Services Ferguson, Sarah , Executive Dean of Educational Resources Ferguson, Sarah , Executive Dean of Educational Resources Avera, Mary Lou , Faculty-‐Business Studies Multicultural Services Music Office of Program Development and Renewal Office of Student Life Danforth, Meridith , Assistant Director, Marketing and Public Information Rousey, Doris , Executive Dean of Math and Science Simmons, Russell , Faculty-‐Math and Science Lau, Lai Ping , Assistant Director, Multicultural Center Gutierrez, Octavio , Faculty-‐School of the Arts Truong, Ngoc , Instructional Designer Borski, Brian , Director of Student Life Office Technology/Medical Front Office Burton, Sharon , Faculty-‐Business Studies/Medical Front Office Online Instruction Strategic Task Force Philosophy Govea, Sam , Executive Dean, Social Science and Distance Learning Scott, Jerrod , Faculty-‐Social Science Marketing and Public Information Math/Science Division Mathematics Photography-‐Journalism-‐Student Publications Physical and General Science Rodrigue, Daniel , Faculty -‐ Photography-‐Journalism Sidhwa, Anahita , Faculty-‐Math and Science Physical Education and Nutrition Physics and Astronomy Hernandez, Gregorio , Faculty/Division Chair-‐
Physical Education Sidhwa, Anahita , Faculty-‐Math and Science Planning, Research, and Institutional Effectiveness President's Office Dennehy, Michael , Associate Vice President, Planning, Research and Institutional Effectiveness Chesney, Thom , President Professional Development and Training -‐ Reactivated 2/27/12 Program Improvement Committee Psychology QEP -‐ Reading: The App for Life Radiological Technology Religion Rising Star Program School Alliance and Institutional Outreach School of the Arts Service-‐Learning Lancaster, Shirley , Learning Specialist, Professional Development Attner, Raymond , Faculty-‐Business Studies Sigsbee, Bill , Faculty-‐Psychology Masters, Anna , Director, Quality Enhancement Program Carter, Christi , Program Director -‐ Radiologic Science Scott, Jerrod , Faculty-‐Social Science Waggoner, Vincent , Rising Star Program Coordinator Kaplan, Jean , College Director of School Alliance and Institutional Outreach Maxwell, Richard , Dean of Fine arts and Physical Education Deibert, Andrew , Program Services Specialist Strategic Space Planning Committee Student Government Student Organizations Govea, Sam , Executive Dean, Social Science and Distance Learning Jacobs, Greg , Faculty-‐Social Science Perez, Julie , Faculty-‐Communications Ferguson, Sarah , Executive Dean of Educational Resources Borski, Brian , Director of Student Life Borski, Brian , Director of Student Life Student Orientation Dalton, Brenda , Executive Dean of Student and Enrollment Services Student Services and Enrollment Management Student Support Services Students 50+ Program Testing Center Theatre Visual Communications Lopez, Oscar , Vice-‐President of Student Services and Enrollment Management Neu Menassa, Beverly , Professional Counselor Whaley-‐Stephenson, DeBorah , Senior Adult Advisor Clarke, Winifred , Director of Testing Error, Darise , Faculty-‐School of the Arts Polite, Giraud , Faculty-‐Business Studies Workforce and Continuing Education World Languages Division Hawkins, Vernon , Associate Vice-‐President of Workforce and Continuing Education Sisk, Grant , Associate Dean, World Languages Social Science Division Sociology, Criminal Justice and Anthropology Speech Office of Planning, Research and Institutional Effectiveness
The mission of the Brookhaven College Office of Planning, Research and Institutional
Effectiveness is to support the entire college in its efforts to conduct ongoing, integrated and
institution-wide, research-based planning and evaluation processes. These research-based
processes should be focused on continuing improvement in institutional quality and also
demonstrate the institution is effectively accomplishing its mission.
http://www.BrookhavenCollege.edu/prie/
We offer the following services to the college.
•
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•
•
•
•
•
•
•
•
•
Strategic Planning Online support for institutional reports statistical analysis
Service-area mapping and analysis
Historical data mining
Demographic analysis of student enrollment
Student cohort follow-up and longitudinal tracking for retention and success
The annual college fact book
Customized queries and reports
Program and course evaluation studies
Research design consultation
Planning for institutional effectiveness
Customized online survey design, scoring and reporting
Please call on us if you have questions about planning, student learning outcomes or
operational assessment, or need information extracted from the Datatel Colleague System.
Requests for data must be submitted to the associate vice president using the Research Request
Form located on the P: Drive at P:\FORMS\IR - please allow a minimum of two weeks for
completion.
Michael Dennehy, Ed.D.
Associate Vice President, Planning, Research and Institutional Effectiveness
972-860-4607
Bldg. A, Room A231
[email protected]
Yan Avram
Director, Institutional Research
972-860-4811
Bldg. A, Room A232
[email protected]
Jody Cunningham
Researcher II
972-860-4103
[email protected]
Bldg. A, Room A- 232
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Office of Planning, Research and Institutional Effectiveness
Strategic Planning Online Support
Strategic Planning Online is specifically designed to help institutions automate the
strategic planning, budgeting, and assessment cycle. The system can help colleges monitor
achievement of strategic objectives, institutional outcomes, and accreditation
requirements while ensuring that budgets are support the QEP effort.
Follow this link to login to the SPOL system to enter workgroup strategic and operational
plans.
https://bhc.strategicplanningonline.com/spolnet/default.aspx
SPOL is a document and reporting management system that requires the Internet Explorer
web browser versions 8 or 9. Please do not use any other browser and compatibility mode
is not longer required in SPOL 4.1. SPOL system users must use their Novell login and
password established during training to login the planning system. Any user needing a
password reset can do so from the main screen as indicated above by clicking on the
“Forgot My Password...Click Here” link. SPOL technical support will be provided by the
Office of Planning, Research and Institutional Effectiveness.
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Questions to ask when planning
What are you going to do?
Why are you going to do it?
How are you going to do it?
How will you know that you’ve been successful?
Do you need any additional money?
Do you need help from anyone else?
What are you going to do?
Objective -Written so that it is specific, measurable, action-oriented, results-driven,
and time limited (SMART)
Objective Title -The “nutshell” version of the objective – short and descriptive
Why are you going to do it?
Objective Purpose - What kind of objective is it? What purpose does it serve?
College Goals - Which goal(s) does the objective support or advance?
Objective Types - There may be a number of underlying reasons for this objective...
which reason(s) best fits?
Planning Priorities - Does this objective support some part(s) of the college’s mission
and/or the Brookhaven College Strategic Directions 2008-2013.
How are you going to do it?
Tasks - List the many things that must be accomplished to achieve the overall
objective. These might be steps to follow in an action plan or more finely defined
outcomes that add up to the overall outcome.
Due Date - Do you have target dates for achieving these tasks that will keep you on
track?
How will you know that you’ve been successful?
Assessment Measures - You might list the performance targets you hope to meet, the
measurement tools that you will use, and/or the methodologies you will employ to
gather data. These can be tied to the overall objective, specific tasks or both.
Do you need any additional money?
Enhanced Budget - You can ask for new money for each task to be considered during
the spring budget development period.
Do you need help from anyone else?
Workgroup Units Impacted - Identify any other planning units that must provide
you with resources for you to be successful in achieving your objective. That may
mean that someone from that office will spend time working on something that you
submit to them, assisting you in developing or installing something, or providing
you with a product; or another department may need to purchase something on your
behalf.
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Student Learning Outcomes Guiding Questions 1. How are your stated student learning outcomes appropriate to your mission, programs, degrees, students and other stakeholders? How explicitly do major institutional statements (mission, vision, goals) address student learning? •
How well do the student learning outcomes of programs and majors align with the institutional mission? How well do the student learning outcomes of general education and co-‐curricular activities align with the institutional mission? •
How well do course-‐based student learning outcomes align with institutional mission and program outcomes? •
How well integrated are assessment practices in courses, services, and co-‐curricular activities? •
How a re t he m easures o f t he a chievement o f s tudent l earning o utcomes e stablished? •
How w ell a re t hey u nderstood? 2. W hat evidence do you have that students achieve your stated learning outcomes? •
Who actually measures the achievement of student learning outcomes? •
At what points in the curriculum or co-‐curricular activities are essential institutional (including general education), major; or program outcomes assessed? •
How is evidence of student learning collected? •
How extensive is the collection of evidence? 3. In what ways do you analyze and use evidence of student learning? •
Who analyzes the evidence? •
What is your evidence telling you about student learning? •
What systems are in place to ensure that conclusions are drawn and actions taken on the basis of the analysis of evidence? •
How is evidence of the achievement of student learning outcomes incorporated into institutional planning and budgeting? 4. How do you ensure shared responsibility for student learning and assessment of student learning? •
How well integrated are assessment practices in courses, services, and co-‐curricular activities? •
Who is responsible for the collection of evidence? •
How cross-‐functional (i.e., involving instructional faculty, Student Affairs, institutional Research, and/or relevant administrators) are the processes for gathering, analyzing, and using evidence of student learning? •
How are the results of the assessment process communicated to stakeholders inside and outside the institution? 5. How do you evaluate and improve the effectiveness of your efforts to assess and improve student learning? •
What is the quality of the information you have collected telling you about your assessment processes as well as the quality of the evidence? • How d o y ou k now h ow w ell y our a ssessment p lan i s w orking? 6. In what ways do you inform the public about what students learn—and how well they learn it? •
To what internal stakeholders do you provide information about student learning? •
What is the nature of that information? To what external stakeholders do you provide information about student learning? What is the nature of that information? Source: U sed w ith p ermission a nd a dopted f rom t he U niversity o f N orth T exas – O ffice o f I nstitutional Effectiveness 1 -‐16-‐2013 •
•
Outcomes and Assessment at Brookhaven College
Principles and Guidelines
Brookhaven College is dedicated to student success in quality educational programs. To
determine if it is meeting this objective, the college participates in multidimensional,
integrated, ongoing measurements of student learning.
The college recognizes the students’ interest in receiving comparable outcomes from a
course regardless of mode of instruction or instructor. To that end, faculty have the
responsibility of:
• integrating student learning outcomes into each course,
• teaching information to help students achieve those outcomes, and
• assessing the extent to which students have achieved those outcomes.
Faculty members develop their courses with student success in mind. They put the learning
objectives for the course in the syllabus and create exams, assignments or experiences to
measure whether students are learning. Assessment measurements need to be systematic,
quantifiable, valid and reliable. These assessments provide both student and professors with
valuable information allowing each to identify areas of strength, weakness and needed
improvement. The ultimate goal of faculty-developed outcomes assessment is to provide
data to improve instruction.
In addition to individual course outcomes, the college develops and assesses global general
education objectives in accordance with the Texas Higher Education Coordinating Board
and the requirements of the Southern Association of Colleges and Schools Commission on
Colleges. The Student Learning Outcomes Assessment Committee assists the college in
designing, implementing, and reporting these assessment measures for the educational
objectives within the Core Curriculum and career and technical programs.
The college is committed to having students attain skills in critical thinking,
communication, empirical and quantitative reasoning, team-work, and social and
personal responsibility.
Please call on me if you have any questions about student learning outcomes.
Delryn Fleming, Faculty, English/Speech
[email protected]
972-860-4772
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Office of Business Services
The Office of Business Services is committed to supporting the mission of DCCCD and
Brookhaven College by striving for excellence in providing quality service to students,
employees and the community.
Please call on us if you have questions about budget related matters such as budget
development, budget adjustments or monthly budget reports.
George T. Herring
Vice President, Business Services
972-860- 4634
[email protected]
Bldg. A, Room A-211
Dawn Bishop
Assistant to the Vice President of Business Services
972-860-4634
[email protected]
Bldg. A, Room A-212
All cost center managers should plan to attend a budget development workshop with the
Office of Business Services in the spring semester of each year to receive updates and
instructions on the annual budget development process.
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College Revenue Allocation Formula
A brief historical perspective of the DCCCD explains the rationale for using a revenue
allocation formula. More than 25 years ago, the DCCCD was constituted as one legal
entity to consist of seven colleges, approximately equidistant from each other, and a
systems office to give leadership, coordination and accountability to the public. The
colleges were opened more sequentially than simultaneously and the process for budget
development evolved with the district through its formative, high growth years.
In the earliest years, El Centro was the only college and the budget was developed by
people asking for what they wanted. After Eastfield, Mountain View and Richland
colleges opened, decisions about how to allocate resources became much more complex
and time-consuming. District personnel could not maintain the same depth of knowledge
for four colleges as they had had for one, and college personnel were forced, because of
the structure of the process, into a competitive posture. At about the same time Cedar
Valley, North Lake and Brookhaven were opening, the budget allocation formula was
being developed as a solution. The allocation was implemented for the 1979-80 fiscal
year.
The revenue allocation formula is the method used by the DCCCD to distribute educational
and general revenue equitably among the colleges. The formula coupled with the ability of the
colleges to carryover unused funds from one year to the next, is believed to meet these
objectives:
•
introduces higher levels of objectivity and accountability into the budget
development process by reducing the number of “judgment calls” made at the
District level,
•
provides college managers with more control, responsibility and authority for the
financial management of their institutions, and
•
provides college managers with the advantage of longer-range planning by making the
bottom-line amount known at the beginning of the budget development process.
The formula is a combination of flat rates, which are advantageous to the smaller colleges,
and proportionate rates, which are advantageous to all colleges. The district has an
obligation to all its constituents, and the flat rates are included to insure the demographics
in a particular region of the county --such as population density and percent of first
generation colleges students-- do not adversely affect the quality of education offered
there. The formula is not judged to be perfect, but it has proved to be the best solution for
the problem of competing interests for the same dollar.
The basic formula has three components - the Base Allocation, Recurring Items and Nonrecurring Items. Much of the original data is provided by the colleges through the Vice
Presidents of Business Services. The VPBS’s provide enrollment and income projections. The
remainder of the information--state funding, local taxes, Interest income, etc--is gathered by
the District Budget office. After compiling and reviewing all the pertinent revenue data, the
Vice Chancellor of Business Affairs determines the amount available (the “pot”) for the
allocation.
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BASE ALLOCATION
The Base Allocation is made up of four primary components - the Fixed Allocation, the
Maintenance Allowance, State Funding Allocation and Salary Adjustments.
1. FIXED ALLOCATION - a flat rate which recognizes fixed costs at each college
It has been increased when the inflation rate has exceeded what can be reasonably
absorbed. The Consumer Price Index (CPI) is the major reference for making a decision
to increase the fixed allocation.
2. MAINTENANCE ALLOWANCE- a proportionate rate that recognizes the need for an
allowance to cover normal wear and tear on the facility brought on by the number of
students and the size of each facility
There is a rate for enrollment (contact hours) and a rate for size of the facility (square
footage). The maintenance allowance is not intended to reflect utility costs or other routine
expenses associated with the facility itself.
Landscaping - A flat rate of $125,000 per college.
3. STATE FUNDING- a proportionate rate, based on each college’s actual contact hours
multiplied by approved reimbursement rates
The DCCCD uses the prior calendar year’s actual contact hours as the basis for the
allocation (example: the 2012-2013 allocation uses calendar 2011 actual contact hours.)
4. SALARY ADJUSTMENTS- amounts to cover the current year’s approved cost of living
adjustments, schedule changes and/or general salary increases are added to each college’s
allocation
In addition, each college gets to keep the total amount of the previous year’s approved
salary increase for one year. The previous year’s amount is then added into the base
formula.
RECURRING ITEMS
When the allocation was being developed, its authors recognized that there were certain
items that occurred on an annual basis, were the result of decisions made by each college
and/or were beyond the control of each college. As a result, the second component of the
allocation was developed to cover these so-called recurring Items. Recurring items are
made up of two components - Recurring Staff Benefits and Local College Income.
1. RECURRING STAFF BENEFITS
Decisions concerning staff benefits are made at the district level for efficiency and to take
advantage of economies of scale. Estimated amounts for staff benefits for each college are
added to the allocation initially and later adjusted to actual.
2. LOCAL COLLEGE INCOME
Local college income in the form of continuing education, other charges, miscellaneous
income and work study income are revenues considered to be under control of each college
and subject to its decisions. This revenue is initially allocated back to each college based
on their estimates and later adjusted to actual.
NON-RECURRING ITEMS
After the district implemented the allocation formula, it became apparent there would be
unique or special items that would occur from time to time that did not fit into any of the
other allocation components. These kinds of items generally lasted for a year or two and
often did not affect all seven colleges. The district adopted a method of handling these
unique items by considering them non-recurring items and placing them in separate
section of the allocation. This has proven to be a very effective method for distributing
and tracking these funds.
The district also allows each college to designate an amount each year to cover
commitments (encumbrances) made, but unfulfilled at year-end. Since the encumbered
amount varies from year to year, it is placed in the non-recurring section. Funds used to
cover encumbrances are charged against each college’s fund balance and cannot be used
for any other purpose.
COLLEGE FUND BALANCES
At the end of each fiscal year, each college retains any unspent portion of its allocation in
the form of a fund balance. Colleges may use their fund balances for non-recurring costs,
e.g., capital improvements, remodeling, major deferred maintenance and major equipment
replacement. Colleges may not use their fund balances for operating or recurring costs,
e.g., salaries, supplies, utilities and other items that can be reasonably expected to recur on
an annual basis. This practice was begun to discourage unnecessary end-of-year spending
at the colleges just to deplete their budgets. All indications are that it is an effective
financial management technique.
In 2008, the colleges were required adopt the policy of keeping a minimum of three
percent of their final allocation as the base amount in their fund balances. This practice
was deemed necessary to insure the combined fund balances of the colleges and the district
would meet the board’s guideline of maintaining a prudent amount of undesignated fund
balance. As documented in Board Policy BAA, Board Legal Status, the guideline states
that the district will maintain an amount equivalent to not less than four and not more than
six months of operating expenses to ensure continuity in case of catastrophic loss and to
maintain the most favorable credit ratings for financing debt.
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In light of the recent economic situation, the District has revised this policy. Each college
shall now target a minimum fund balance of 5% of their final allocation. This practice became
effective in fiscal 2010.
Distribution of Contact Hours in the Allocation
Each college receives 100 percent of their certified Academic, Technical and Continuing
Education contact hours as found on the CBM-004 and CBM-00C Coordinating Reports. There
is one exception to this practice that pertains to any Home/Host Agreements in place with
another college.
The Hosting college is only entitled to the agreed upon percentage of contact hours
generated per the Home/Host Agreement (i.e. 50/50, 60/40, 70/30/ 80/20, etc.) Since the
concept of Home/Host is unique to the DCCCD and not recognized by the THECB, the
CBM004 report does not split Hosted courses to a Host campus’ certified report. The only
readily available source for identifying Hosted hours is found in the DCCCD’s Anticipated
Reimbursement report. The Anticipated Reimbursement Report is run each semester just
after the 17th class day in Fall and Spring and just after the 9th class day in Summer. It
reports any Hosted hours for a given location.
The District Budget Office uses the Hosted hours listed on the Anticipated Reimbursement
report to calculate the contact hour split between the Home and the Hosting location. The
Hosting college receives their agreed upon percentage of Hosted contact hours based on what
is listed in the Anticipated Reimbursement report. That amount is deducted from the final,
certified contact hour total for Home college for the specific program identified in the
Home/Host Agreement.
It is the responsibility of both the Home and Hosting location to provide the District Budget
Office with a copy of each Home/Host Agreement.
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Cycle of Allocations
The revenue allocation is prepared and distributed at least four (4) times a year. The four
versions are known as the Original Allocation, the Fall Allocation, the Spring Allocation
and the Final Allocation. Each of the four versions are designed to provide the colleges
with the most recent revenue estimates and are expressly intended to closely match
expected annual expenditures. With each revision the college’s bottom-line budget may
remain unchanged or increase or decrease accordingly.
The four allocations are distinguished by the following characteristics:
ORIGINAL ALLOCATION
The Original Allocation is the most fundamental of all four allocations. It reflects both
initial college and District revenue estimates. The formula portion of the Original
Allocation is updated to reflect each college’s actual certified contact hours for the prior
calendar year. For example: the 2010-2011 allocation uses calendar 2009 certified contact
hours. Prior calendar year certified contact hours are used as the basis for the allocation
because they represent the most recent performance by the college. Typically, the Original
Allocation is published in March-April each year and coincides with the annual college
budget build process.
FALL ALLOCATION
The Fall Allocation typically contains the most extensive number of adjustments and
revisions of the four versions. In addition to the elements found in the Original Allocation,
the Fall Allocation also includes carry forward encumbrances, carry forward requisitions,
Board approved District funded salary increases, Fall revenue adjustments, updates to nonrecurring items and college use of fund balance. The Fall Allocation is typically published
in early-to-mid October. It forms the basis for the Fall Budget Revision presented to the
Board of Trustee’s Planning and Budget Committee meeting held in November.
SPRING ALLOCATION
The Spring Allocation contains the fewer adjustments and revisions than the Fall
Allocation. It is usually limited to Spring revenue adjustments, updates to non-recurring
items and a second opportunity for college use of fund balance. The Spring Allocation is
typically published in late February. It forms the basis for the Spring Budget Revision
presented to the Board of Trustee’s Planning and Budget Committee meeting held in April.
FINAL ALLOCATION
The Final Allocation contains the fewest revisions of the four allocations. It is updated to
include each college’s final, actual local income and is updated for any end-of-year nonrecurring items. The Final Allocation is published in early October after the District has
completed it year-end accounting process known as “13th month accounting”.
The Final Allocation is measured against the college’s final actual expenditures. When
total revenues exceed expenditures, the college closes (adds) funds to the fund balance.
Since Board policy requires all District locations to operate with a balanced budget (e.g.
revenues equal expenditures), a college closing a nominal amount to fund balance is
acceptable. It is not acceptable for a college to overspend its allocation. If this occurs, the
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college is required to present a plan to the district describing what steps it will take to
bring expenditures back in line with its allocation. The college meets with senior district
officials once a month for the following 12 months reporting on the progress of the plan.
Comparative Budget Process
The Dallas County Community College District utilizes a budgeting technique called the
“Comparative Budget (CB)” to build its annual budgets. The CB is designed to provide
consistency and continuity in the operational budgets from year to year. When implemented
and managed properly, the CB process tends to eliminate large swings in the amounts
allocated to operational cost center budgets each year. A well-managed CB process will
tend to reduce or eliminate the anxiety budget managers often experience each year when
the budget is built. After working with the CB process for a period of time, most cost center
managers should be able to predict their projected CB for the coming year.
The CB assumes that under normal operating conditions, most cost centers will be
allocated a base budget amount equivalent to its previous year budget plus or minus
adjustments for “non-recurring” items and other changes made since the budget was
implemented. The most common adjustments include purchase amounts carried forward
from the previous year, personnel changes and changes in internal amounts charged-back
to the District. In addition, it is typical for the location’s CFO to perform a budget-toexpenditure analysis on each cost center every two to four years to verify the consistency
between the budget and actual expenditures. This practice seeks to move the funds where
they are actually being spent and helps to reduce the year end process of adjusting the
budget known as the “sweep.”
The CB budget process is a variation of the “incremental budgeting” technique. The
incremental budgeting technique bases budgets on prior year expenditures and may add or
subtract a percentage depending upon the projected revenue stream. This form of
budgeting is suitable for organizations where each year is very similar to the previous one
in terms of activities. The activities of a community college are a good fit for this type of
budgeting. The district’s CB process differs slightly from traditional incremental
budgeting technique. The district uses the previous year’s budget as the base rather than
actual expenditures primarily to prevent one-time, non-recurring expenditures from
becoming built into the budget.
The other primary form of budgeting, the “zero based budget”, differs from the CB budget
process in that it does not use past amounts as the starting point. This budget process starts
from “scratch” with the proposed activities for upcoming year. Cost center managers have
to re-justify their operations each year. This form of budgeting often produces a more
detailed and accurate budget, but it takes considerably longer to prepare the budget. This
technique is essential for new organizations and major projects. It tends to work best for
dynamic organizations that are proactive in taking on new challenges.
Although the CB budget uses prior year budget amounts as the starting point for future
budgets, building the budget is a complicated and time-consuming task. The starting point
for the budget is the identification of discretionary and non-discretionary items.
Discretionary items are non-recurring in nature and do not represent fixed commitments in
the budget each year. Typical discretionary items include travel, supplies and equipment.
In contrast, non-discretionary items are fixed, recurring commitments that must be covered
by the institution each year until the
commitment ends. Typical non32
31
discretionary items include salaries, utilities, contracts, staff benefits and liability
insurance.
About 73 percent of Brookhaven’s $37,758,974 budget for 2013 is encumbered with fulltime and part-time employee salaries totaling $27,644,709. Each of the current 400 full-time
employee salaries must be reviewed and verified when the budget is built. Any new or
other personnel changes must be accounted for when the CB is developed. Enrollment
trends must be analyzed and a provision for growth potential must be also factored in the
CB. As the single largest item in the budget, DCCCD policy does not permit salary
budgets to be redeployed for other purposes without approval from the location’s CFO.
In addition to salaries, about 12 percent of the budget or $4,486,214 is encumbered each
year in non-discretionary Staff Benefits, District Service Charge-backs, Liability Insurance
and Mandatory Debt Service Transfers. Another 8.57 percent of the budget or $3,241,329 is
encumbered in recurring non-discretionary operational commitments such as utilities,
service contracts, telephones, advertising, leased space, testing services, software licenses,
credit card fees and library acquisitions. In total, just over 93.5 percent or $35,372,252 of
the $37,758,974 operating budget is encumbered in non-discretionary commitments each
year. The budget staff spends considerable time analyzing and verifying these items each
year when the CB is developed.
The remaining 6.46 percent or $2,441,722 of the budget is allocated for discretionary
items. Discretionary items included in this amount are purchased services, repairs, travel,
supplies and equipment. $482,500 of this total (1.28 percent of the total budget)
represents the current amount of budget set aside each year for the purchase of equipment
and technology. Even though these items do not represent fixed commitments to the
college, they are not typically “up for grabs” each year. They are subject to the CB
process, which uses the prior year budget amount as the basis for the new budget.
However, cost center managers have more flexibility within their budgets with these
funds. In tight budget times, discretionary items are usually the first to be considered as
places to reduce expenses to balance the budget.
The comparative budget process has served the district and the colleges very well over the
years. It has been an effective method for maintaining consistency and continuity in the
operational budgets from year to year.
Building the Annual Budget
Building the annual budget is both a complicated and lengthy job. Colleges in the DCCCD
usually spend as much as six months each planning and building their annual budgets. The
process begins in the fall when the Vice Presidents of Business Services submit revenue and
contact hour projects to the District’s Budget Office. Those projections are combined and
used by the District to produce the College Allocation. The College Allocation provides
each location with a defined bottom line from which they build and balance their budgets.
Please see the document titled “The College Allocation” for a complete history and
description of that process.
Brookhaven’s budget is built to conform to the various elements required by both the
district and coordinating board. Its structure is defined by funds, functional areas, cost
centers, subclasses of expenditures and account numbers. The college primarily operates
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using two funds. Both are known as Current Funds. They are defined as being available for
current operating and maintenance purposes. Fund 11 or the Unrestricted Current Fund is
the primary operating fund. This fund is used to carry out the primary purpose of the
college, i.e., educational, student services, extension, administration and maintenance of the
facilities. Fund 12 or the Auxiliary Enterprise Fund funds activities that serve students, faculty,
or staff for charges that are directly related to, although not necessarily equal to, the cost of the
service. Examples are food service and the book store.
Brookhaven’s Fund 11 budget currently totals $37,758,974 and contains 1,799 line items.
There are 123 cost centers with budgets each with an average of 14 line items.
Brookhaven’s Fund 12 budget currently totals $1,165,728 and contains 202 items. There
are 25 cost centers with budgets each with an average of eight (8) line items. Each cost
center may contain some or all of the following account categories: Salaries, Staff
Benefits, Purchased Services, Operating Expenses, Supplies, Equipment, Mandatory
Transfers and Reserves.
Fund Balance Practice for Colleges
PURPOSE AND SCOPE
The general purpose of this practice is to sustain the district’s financial stability against
emergencies and economic downturns by establishing parameters for college fund balances.
This practice encompasses the minimum required fund balance reserves, the allowable uses
of fund balance reserves and establishes a timeframe for returning levels to those
recommended when an emergency use has occurred.
DEFINITIONS
For purposes of this practice, fund balance will refer to the accumulated equity balance in each
college’s unrestricted and auxiliary funds resulting from operations over the years.
TARGET GOAL
Each college shall target a minimum fund balance of 5 percent of its allocation in the
unrestricted fund and 5 percent of auxiliary fund expenditures or a combination that results
in 5 percent of the two funds together as measured at the end of each fiscal year. This
minimum fund balance shall be preserved as much as possible to provide financial stability
for the college in economically difficult times as well as provide funds availability for
emergency purchases.
Targeted savings to fund balance for planned future uses by each college should exceed the 5
percent minimum fund balance.
REPLENISHMENTOF OVEREXPENDED FUND BALANCE
Should the targeted fund balance amount fall below the 5 percent level because of
emergency use, the college must approve and adopt a plan to restore this balance to the
target level within 18 months. If restoration of the fund balance minimum cannot be
accomplished within such period without severe hardship to the college, then the college
should notify District Business Affairs.
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ALLOWABLE USES OF FUND BALANCE
Allowable uses of fund balance are limited to the following:
Emergency needs
One-time purchases
Start-up costs for a new program (or campus)
Requests for use of fund balance should continue to be directed to the Executive Vice
Chancellor of Business Affairs for approval prior to making expenditures from fund
balance.
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Planning and Budget Committee
Distributed: P&B - 10/26/2011
EXHIBIT #1
CHARGE
> The Planning and Budget Committee (PBC) will function as a strategic planning committee
making recommendations to the college president.
> The PBC will discuss and recommend financial plans and strategies that advance the college's
vision, mission, goals and strategic plan. Approved plans and strategies will be used in the
general formation of the annual budget, as planning tools for future initiatives and to
strengthen the college’s overall financial position.
> PBC members will be expected to gain an understanding of the long-term impact of financial
decisions and strategies.
TYPE OF COMMITTEE
> An annual, strategic planning and recommending committee that is charged with the
responsibility of making recommendations to the college president.
WHAT NOT TO WORK ON
> The committee will not work at a level of detail that determines specific cost center budget
amounts.
> Anything else not specified in this charter. If the charge proves incomplete, the committee may
propose amendments to the charge to the college president.
OPERATIONAL PROCEDURE
> The PBC will be scheduled to meet at least six (6) times throughout each fiscal year.
> The agenda and meeting materials will be distributed to committee members in advance of each
meeting.
> Minutes from committee meetings will be distributed to the college soon after each meeting.
> Approved financial plans and strategies will be posted on the college website.
COMMITTEE RESOURCES
> Financial and budgetary data from the district’s Colleague system.
> Non-financial college data from the district’s Colleague system.
> Certified enrollment data from the coordinating board.
> Board guidelines and/or directives.
> Directives from District Business Affairs or the Chancellor’s Office.
> Other sources of relevant and verifiable data as necessary.
COMMITTEE MEMBERS
1) President, Co-chair
2) Vice President for Business Services, Co-chair
3) Vice President for Academic Affairs and Student Success
4) Vice President for Student Services and Enrollment Management
5) Academic Division Dean
6) Faculty Association President
7) Faculty Association Vice President
8) Professional Support Staff President
9) Professional Support Staff Vice President
10) Administrative Council President
11) Student Representative
Ex officio members:
12) Associate Vice President for Planning, Research and Institutional Effectiveness
13) College Financial Manager
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Brookhaven College
Planning and Budget Committee
Strategic Assumptions
Distributed: P&B - 10/26/2011
EXHIBIT #2
FUNDS AVAILABLE FOR THE STRATEGIC AND OPERATIONAL PLANS
> Funding allocated to Instructional and Non-instructional Strategic and Operational
Plans
> Funding allocated for equipment within current year funds
> Funding applied to prioritized Strategic and Operational Plans
COLLEGE BUDGET BALANCED TO THE ALLOCATION – NO DEFICITS
> Funding allocated for enrollment growth
> Funding allocated for Student and Support Services
> Funding allocated to establish flexibility in the budget
> Each area has a “real” budget; i.e. salaries, supplies and encumbrances, which are
budgeted using the District’s comparative budget process each year.
COLLEGE FUND BALANCE
> Fund 11 Fund Balance to be kept at a minimum of 5 percent of the allocation as
required by the District’s Fund Balance Practice for Colleges.
> Fund 12 Fund Balance to be kept at a minimum of 5 percent of the allocation as
required by the District’s Fund Balance Practice for Colleges.
VISITING SCHOLARS
> The college will consider district-funded visiting scholar positions along side of all other
full-time faculty requests. The college will not exceed hiring a maximum of six districtfunded, visiting scholar positions and have no more than three of the six visiting scholar
positions becoming eligible for a full-time position each year.
> At the end of the second year, visiting scholar positions will be considered for funding
as a permanent position equally among all other full-time personnel requests in the
instructional area.
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Planning and Budget Committee
Definition and Use of Lag Dollars
DEFINITION
> Lag salary dollars are the portion of a specific, encumbered salary that is not spent for
that salary during a fiscal year. While lag dollars are the result of personnel changes
that occur each year, they are extremely variable and cannot be counted on as a
dependable, ongoing source of funding.
> There are two types of lag salary dollars that may be realized by an organization during a
given fiscal year:
(1) Dollars that accumulate between the time an employee leaves the organization and the
position is refilled.
(2) Dollars that are realized when a position is filled at the minimum starting range
following the separation of an employee making more than the minimum starting
range.
> As a matter of standard district budgetary policy, salary dollars are not redistributed for
other purposes until all salary obligations are 100 percent covered during a fiscal year.
Salary dollars, like all funded dollars, are assigned to operating units based on the
current needs of the operation. All budgetary dollars are subject to reassignment based
on changing needs, obligations or other institutional decisions.
> The chief financial officer at each location is responsible for the fiscal accountability of the
college.
TYPICAL USES of LAG SALARY DOLLARS
•
Funds all salaries deficit salary obligations in general
•
Funds the vacation pay off when an employee leaves the college
•
Funds reclassifications and/or other approved changes in employee salaries
•
Funds the difference between the advertised starting salary and actual starting
salary
•
Funds the difference in the various PT budgets to actual annual expenditures
•
Funds the cost of living increase differential for faculty formula
•
Funds non-recurring or unforeseen staffing needs during a fiscal year
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GLOSSARY
FUND GROUPS
Current funds: Funds available for current operating and maintenance purposes as well as
those restricted by donors and other outside agencies for specific operating purposes. Current
funds are segregated into separately balanced fund groups.
Unrestricted current funds: Funds that have no limitation or stipulations placed
on them by external agencies or donors. The funds are used for carrying out the
primary purpose of the district, i.e., educational, student services, extension,
administration and maintenance of facilities.
Auxiliary enterprises: Funds for activities that serve students, faculty, or staff for
charges that are directly related to, although not necessarily equal to, the cost of the
service. Examples are food services and bookstores. The state of Texas expects auxiliary
enterprises to be self-supporting on a perpetual basis.
Restricted current funds: Funds available for current purposes but with restrictions
from outside agencies or persons. Revenues are reported only to the extent of
expenditures for the current year.
Plant funds: Plant funds are divided into three separately balanced fund groups.
Unexpended: Funds for the construction, rehabilitation, and acquisition of physical
properties for institutional purposes.
Retirement of indebtedness: Funds accumulated to meet debt service charges and the
retirement of indebtedness.
Investment in plant: Funds already expended for plant properties. Physical
properties are stated at cost at the date of acquisition or fair market value at the date
of donation for gifts. Depreciation on physical plant and equipment is recorded.
Loan funds: Funds available for loan to students.
Agency funds: Funds held by the district as custodial or fiscal agent for students, faculty
members, and/or others.
Quasi-endowment and similar funds: Funds subject to certain board-designated
restrictions.
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FUNCTIONAL AREAS OF EXPENDITURES
Instruction: Salaries, wages, supplies, travel, office furniture, equipment and other
expenses for the operation of general academic and technical/vocational instructional
departments
Public service: All costs of activities designed primarily to serve the general public,
including correspondence courses, adult study courses, public lectures, workshops,
institutes, and similar activities
Academic support: Library — Salaries, wages, library materials (including books, journals,
audiovisual media, computer-based information, manuscripts and other information sources),
binding costs, equipment and other operating costs of the library
Instructional Administration Expense — Salaries, wages, supplies, travel, equipment
and other operating expense of the offices of academic deans or directors of major teaching
department groupings
Student services: Salaries, wages and all other costs associated with admissions and
registration, student financial services (including financial aid), student recruitment and
retention, testing and guidance, career placement services and other student services
Institutional support: Salaries, wages and all other costs for the governance of the
institution, executive direction and control, business and fiscal management, campus
security, administrative data processing, central support services, purchasing and other
general institutional activities
Operation and maintenance of plant: Salaries, wages, supplies, travel, equipment, services
and other operating expenses for physical plant administration services, building maintenance,
custodial services, grounds maintenance, utilities and major repairs and rehabilitation of
buildings and facilities
Staff benefits: Premiums and costs toward staff benefit programs for employees. Examples of
authorized staff benefits are group insurance premiums, workers’ compensation insurance,
Medicare, retirement contributions and parking stipends. For reporting purposes, staff benefits
are allocated over the functional areas based on salaries
Scholarships and fellowships: Expenditures for student financial aid including
waivers, scholarships, and state and federal financial assistance
Auxiliary enterprises: Expenditures related to bookstore, food service,
intercollegiate athletics, and Center for Educational Telecommunications operations
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GLOSSARY
OTHER FINANCIAL TERMS
Audit of financial statements: Generally the expression of an opinion by the auditor that
the financial statements present fairly in accord with certain standards, in all material
respects the financial position of the organization being audited. It is not a determination
of the presence or absence of fraud or deliberate misrepresentation
Fraud: A false representation of a matter of fact that should have been disclosed, which
deceives another so that he/she acts upon it to his/her injury
GAAP: Generally accepted accounting principles - Rules, conventions, standards, and
procedures that are widely accepted among accountants. GAAP doctrine is established by
a combination of authoritative standards set by policy boards such as the Governmental
Accounting Standards Board (GASB), an independent, self- regulating organization, and
accounting practices developed over time that have become universally accepted as
appropriate
GASB 31: A pronouncement by the Governmental Accounting Standards Board that
provided for dissolution of distinct differences between book and market values. It
caused there to be a “mark to market” on a regular basis, with recognition of gains or
losses contemporaneously by booking an unrealized gain or loss
GASB 34 and 35: Pronouncements by the Governmental Accounting Standards Board that
were implemented beginning with the August 31, 2002 audited financial statements.
Implementation of the pronouncements changed wording of the auditor’s opinion, added a
management’s discussion and analysis section, reformatted financial statement line items,
presented a single consolidated funds column, added a cash flow statement, and made various
changes to the footnotes
Internal control: The system of business procedures that limits and may prevent access of
individuals to misappropriate the funds of an organization. One example is a separation of
duties between execution and recording of transactions
Management letter: A letter, generally issued by external auditors, pointing out various
findings that were noted in connection with the audit engagement. Often these items involve
observed weaknesses in internal control
Materiality: A state of relative importance. Strict adherence to any accounting principle
is not required when the lack of adherence does not produce an error or misstatement
sufficiently large as to influence a financial statement reader’s judgment of a given
situation
Repurchase agreement: Agreement between a seller and a buyer, usually of agency or
treasury securities, where the seller agrees to repurchase the securities at an agreed upon
price and date, A “flex-repo” allows periodic draws against the overall value without a
complete repurchase of all principal values
41
Unrealized gain or loss: The amount of difference between market value and book value of securities
recorded on the financial records of an entity. The amount is an unrealized gain if market value is
higher than book value. If the market value is lower than the book value, an unrealized loss is recorded.
The amount is unrealized until such time as the security or asset is actually sold by the investor, at
which time the amount of difference between market and book values is realized. A security held to
maturity will not ever realize a gain or loss.
42
Brookhaven College Planning and Budget Build Calendar for 2013-2014
Month
Responsibility
Planning and Evaluation
Process
Implementation of all new
goals and objectives begins
Fall SPOL Training - all
planners will attend one
SPOL workshop offered in
the fall semester.
SPOL Workshops offered all
month
Budget Building Process *
August-September
2013-2014
September 2013
All Planning Leaders and
Workgroups
Planning Leaders and
Workgroup Planners
October 2013
Deans and Directors
October 2013
VP’s and Workgroups
November 2013
Planning & Budget
November 2013
Planning Leaders and all
Workgroup Planners
December 2013
PCAB
PCAB approves new faculty positions
December 2013/
January 2014
Human Resources
New faculty position advertised and
search committees formed.
January 2014
Planning Leaders
February 24,2014
Planning & Budget
February 28,2013
PCAB
PCAB finalizes all staffing recommendations
and communicates them to the college.
February 28, 2013
VPBS
March 7,2013
Planning Leaders and
Workgroup Planners
Determines college comparative budget
in preparation for the annual budget build.
Includes estimate of funds available for
Technical and Capital funding requests.
Updates operational worksheets in
preparation for the budget build.
All approved workgroup goals with
Technical and Capital funding requirements
due to VP thru the SPOL system.
All workgroups produce fall
SPOL status reports for all
annual objectives and goals
completed by this time.
Spring SPOL Training - all
Planning Leaders attend one
SPOL workshop prior to
planning new goals.
All workgroups evaluate
previous year’s plans and
goals and begin development
of new Strategic and
Operational Plans for the next
academic year
1. Final evaluations of
completed annual plans
conducted.
2.
March 14,2013
All
Deans’ and Directors’ workgroups work on
and submit staff requests to Vice Presidents
Develop prioritized new faculty and
staff requests for coming academic
year and submit to VPs
1. Planning & Budget conducts a review of
all workgroup new faculty and staff
positions.
2. Planning and Budget recommends new
positions to PCAB for consideration
All staff requests due to VPBS for
compilation.
Recommended PSS and Administrative
staffing recommendations are presented
to PCAB
Deadline for new
annual prioritized
strategic and
operational plans are
entered into the SPOL
system and reviewed by
Deans and Directors
All prioritized requests due in Budget
office for funding analysis.
Brookhaven College Planning and Budget Build Calendar for 2013-2013
Month
Responsibility
Planning and Evaluation
Process
Budget Building Process
March 28,2013
VPBS
March 31, 2013
Deans/Directors
April 14,2013
Deans/Directors
April 30, 2013
VP’s/Deans/Directors
Operational budget worksheets due to VPBS.
May 5,2013
VPBS
Operational budget worksheets updated for
final submission to DSC.
May 20,2013
Planning, Research and
Institutional Effectiveness
May 30, 2013
VPBS
June 6,2013
Deans/Directors
June 13, 2013
VPBS
June 20,2013
Deans/Directors
July 30, 2013
Deans/Directors/Purchasing
Department
August-September
2014
VPBS
Implementation begins for
new workgroup goals not
requiring new or
additional funding.
Review begins of all current
and next year’s Workgroup
Strategic and Operational
Plans.
Finalizes comparative budget and funds
available for Technical and Capital funding
requests upon receipt of College Allocation
from the District. Prepares the Budget Build
Assumptions and Guidelines Memorandum.
Budget Build Memorandum and
operational budget worksheets distributed
for budget build.
PCAB reviews summary of
College Key Performance
Indicators Report – Annual
Strategic Directions review
Identify funds availability for Strategic and
Operational Plan requests by category in
excess of operational requirements.
Prioritize workgroup Technology and Capital
Requests and submit to VPs
Technical and Capital requests are
received and final funding availability is
confirmed to VP’s
Requisitions for approved technology &
equipment prepared and submitted
with September delivery dates.
Final preparation of Technology and
Capital requisitions
Budgets adjusted with technology,
equipment, or other budget dollars
as approved.
*Some Budget Build dates are subject change as determined by receipt of the College
Allocation from the District.
Edition date: June 25, 2013