SECTION CC.1


BUSINESS AND SUPPORT SERVICES
ANNUAL OPERATING BUDGET

Procedure


AUTHORIZED EXPENDITURES


The legislature shall have no power to authorize any political corporation or subdivision of the state, including a college district, to lend its credit or to grant public money or thing of value in aid of, or to any individual, association, or corporation whatsoever, or to become a stockholder in such corporation, association or company.

The legislature shall have no power to grant, or to authorize any county or municipal authority to grant, any extra compensation, fee, or allowance to a public officer, agent, servant, or contractor after service has been rendered or a contract entered into and performed in whole or in part; nor pay, nor authorize the payment of, any claim created against any county or municipality of the state, under any agreement or contract, made without authority of law.


COMMITMENT OF CURRENT REVENUE


If a contract for the acquisition, including lease, of real or personal property retains to the governing body of a local government, including a college district, the continuing right to terminate the con-tract at the expiration of each budget period of the local government during the term of the contract, is conditioned on a best efforts at-tempt by the governing body to obtain and appropriate funds for payment of the contract, or contains both the continuing right to terminate and the best efforts conditions, the contract is a commitment of the local government’s current revenue only. Local


PREPARATION


The operating budgets shall:0)

  1. Include general revenue, local funds, and estimated institutional funds;
  2. Include detail by department for current and prior year;
  3. Include a summary by functional categories for current and prior year;
  4. Include a summary of the instructional budget by college or school for the current and preceding year;
  5. Include a summary by amount and method of finance for each listed informational item in the general appropriation act; and
  6. Be prepared within the limits of revenue available.

ADOPTION


The governing board of each institution, including each college district, shall approve on or before September 1 of each year an itemized budget covering the operation of the institution for the fiscal year beginning on September 1 of each year

Copies of each such budget, including current operating funds, shall be furnished to the Coordinating Board and Legislative Budget Board electronically and bound paper copies to the Governor’s Budget and Planning Office and Legislative Reference Library by December 1 of each fiscal year.  Additional copies shall be delivered to the Coordinating Board as required.

The governing board of the institution shall retain five copies of the budget for distribution to legislators or other state officials on request.

Copies shall be maintained in the institution’s library.


CERTAIN DONATIONS


Funds, other property, or services may be donated to the Texas Military Department, a unit of the Texas National Guard, or a unit in the Texas State Guard by a political subdivision, including a college district.


PROCEDURES


The Budget Officer will provide each member of the President’s Cabinet with the budget preparation documents for the departments reporting to them. The documents will be shared utilizing the One Drive or other electronic means. Steps included in preparation of the budget include:

  1. President’s Cabinet members will access the budget on the One Drive. President’s Cabinet members will provide budget information to their direct reports. Contact the Budget Officer for access to the files on One Drive
  2. Type in the amounts requested for your budget in the “Requested Budget for the next fiscal year” column. Do not leave any lines blank.  Full-time personnel budgets will be completed by the Finance Office.  Provide the Budget Officer information on the allocation (%) of salaries for full-time personnel (listing employee name, campus location, and salary percentage for location).
  3. Once completed, submit a copy of the request to the appropriate first level supervisor (Director/Dean/Executive Dean). The administrator will review the request, make the necessary changes and submit the budget request to the appropriate Vice President and District President.  Once complete, the budget request will be submitted to the Budget Officer in the office of the Vice President of Finance and Administration for processing.
  4. Paper documentation supporting departmental budget request must be submitted to the Budget Officer for the budget working papers file.
  5. The Budget Committee will review discretionary budget requests and conduct Budget Hearings.

SUMMARY OF PROCESS


  1. Personnel involved in the budget process meet with the Budget Officer to discuss and review the budget request process.
  2. Vice Presidents and Executive Deans distribute budget request forms to Deans, Directors, or Grant Coordinators.
  3. Deans/Directors request input from each departmental faculty member.
  4. Deans/Directors prepare the budget and schedule a conference with the appropriate Executive Dean or Vice President.)
  5. Budget requests are forwarded to the appropriate Executive Officer after being approved by the Executive Dean/Director.
  6. Executive officers, Executive Deans, and Deans meet with the Budget Officer as needed to compile the budget for their respective areas. Grant coordinators will meet with the Grants Accountant to compile grant budgets.
  7. Grants Accountant will provide Budget Officer with grant budgets according to the time schedule provided.
  8. Total institutional budget is compiled, reviews of Discretionary Funds and other requests are completed by the Budget Committee, Human Resources or Operations and Technology, and then presented to the District President and the President’s Cabinet for review to ensure the requested expenditures are consistent with anticipated revenues.
  9. The District President presents the final draft of the budget to the Board of Trustees for review and adoption.

Approved: October 2, 2015