SECTION C: BUSINESS AND SUPPORT SERVICES

 

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 contract at the expiration of each budget period of the local government during the term of the contract, is conditioned on a best efforts attempt 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. 

 

PREPARATION

The operating budgets shall:

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.

7. Advocacy Expenditures. The proposed budget of a political subdivision, including a college district, must include, in a manner allowing for as clear a comparison as practicable between those expenditures in the proposed budget and actual expenditures for the same purpose in the preceding year, a line item indicating expenditures for directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Government Code 305.002. Gov't Code 140.0045.

 

ADOPTION

The governing board of each institution, including each college district, shall approve on or before September 1 of each year a summarized comparative 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, Legislative Budget Board, Governor’s Budget and Planning Office and Legislative Reference Library by December 1 of each fiscal year in the required filing method. 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 of the itemized budget shall be maintained on the institution’s website.

 

PROCEDURES

An electronic budgeting program will be utilized in the preparation of the annual budget. Budgets will be prepared in an electronic format by each department. Budgets should be prepared by month with planned resource allocations listed in detail. Backup documentation should be attached/uploaded. Grants departments will work in coordination with the Director of Grants in the preparation of grant budgets.

All full-time and part-time salary allocations will be approved by the Human Resources department. Budget managers should work with Human Resources, Finance, and Payroll to ensure all salary allocations are to the correct accounting segments.

All budget adjustments must be approved by the Budget Office. In addition, certain line items including telephone, copiers, utilities, and salaries may not be transferred without approval from the Budget Office.

Each department submits their budget to their VP for approval. All VP's budgets are combined in the Budget Office and presented to the Leadership Team for review. The Leadership Team will make any revisions based on available revenue, new initiatives, and alignment with the College's Mission, Vision, and Values Statement.

After approval by the Leadership Team, the budget will be presented to the Board of Trustees for approval prior to September 1 of each year.

 

Approved: 
Updated: 2020, 2024
Reviewed: