2017 2018 TENTATIVE BUDGET Developed and Prepared by: Lisa Bailey, Associate Superintendent Business Services and Economic Development Anita D. Undercoffer, Executive Director, Budgeting and Fiscal Services Myriam Arellano, Accounting Manager, Accounting Services Laura Collins, Trisha Albertsen, Tina Altis, Melissa Diaz, and Lissa Napoli, Budgeting and Fiscal Services June 22, 2017
Table of Contents Section Title Page I Executive Summary...4 II Unrestricted General Fund...6 III Budget Analysis Green Sheet...10 Ten Year Analysis...11 IV Restricted General Fund...13 V VI VII VIII IX X XI Capital Projects Fund Groups Bond Fund...17 Capital Projects Fund...18 Scheduled Maintenance Fund...20 Enterprise Fund Groups Bookstore...22 Food Services...24 Chino Community Center...25 Internal Service Fund Groups Self Insurance...27 Vacation Liability...28 Special Revenue Fund Group Children s Center...30 Trust Fund Groups Associated Students...32 Auxiliary Donations...33 Fund Total Summary Fund Total Summary...35 Fund Total Summary Chart...36 Budget Development Process Overview of Budget Process...38 Budget Development Process...39 Vision Statement...40 Mission Statement...40 Institutional Goals...40 Board Policy and Administrative Procedures...40 Budget Development Calendar...41
SECTION I EXECUTIVE SUMMARY 3
TENTATIVE BUDGET 2017-2018 Executive Summary The 2017-2018 Chaffey College Tentative Budget is presented to the Governing Board in this document. Title 5 of the California Code of Regulations, Section 58300, requires the District to develop and approve a budget on or before July 1 of each fiscal year. The purpose of the tentative budget is to establish spending authority for District operations until the state budget is signed and approved. The tentative budget was developed with information from the Governor s proposed May budget revision. The budget supports the District s Mission Statement, Institutional Goals, Board Policies, and other pertinent planning documents. The District budget is designed to support the following institutional goals: Provide greater access to quality learning experiences that promote holistic student development and support success and completion in a timely manner. Create, maintain, and support innovative and effective learning environments that engage students toward success and completion. Provide an effective organizational structure and workforce through strategic hiring practices in which all employees are given the encouragement and resources needed to achieve excellence. Support the needs of the communities through meaningful external relations, workforce development, outreach, partnerships, and linkages. Decrease the achievement gap. Responsibly manage and improve financial, physical, technological, and environmental resources through effective planning, decision-making, and implementation. The District s tentative unrestricted general fund budget includes a budgeted 2017-2018 ending balance/reserve of $14,949,710 ( 13.69%), COLA of 1.56% and access/growth of 2%. The budget includes the following budgeted income and expenditures: Budgeted Income $105,339,362 Prior Year Re-allocation 3,859,012 Total Funds Available $109,198,374 Budgeted Expenditures $109,198,374 It is anticipated that the state will have an on-time budget this year and the budget will be signed by June 30. Once the state budget is approved, any additional adjustments will be included in the District s adopted budget in August. Dr. Henry D. Shannon Superintendent/President 4
SECTION II UNRESTRICTED GENERAL FUND 5
GENERAL FUND - UNRESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET PRIOR YEAR ENDING BALANCE RE-ALLOCATION $0 $3,677,289 $0 $3,859,012 INCOME Federal Income FWS Administrative Allowance 23,298 25,000 25,000 25,000 SEOG Grant Administrative Allowance 16,540 18,000 26,480 26,480 Pell Grant Administrative Allowance 42,525 44,000 44,000 44,000 Forest Reserve 32,415 32,000 38,483 38,483 Total Federal Income 114,778 119,000 133,963 133,963 State Income Basic Apportionment 27,539,830 34,103,214 31,937,860 35,491,312 Base Increase 3,870,984 1,130,954 1,176,927 2,514,441 Education Protection Act 13,113,790 13,114,000 13,207,563 13,207,563 Prior Year Adjustment (147,562) 0 1,047,618 0 Homeowners Property Tax Exemption 318,047 320,000 320,000 320,000 Mandated Costs Block Grant 407,738 443,641 443,639 463,036 Mandated Reimbursements One-Time Funds 8,061,421 1,459,087 1,459,087 0 Lottery 2,301,219 2,315,180 2,315,180 2,397,865 Full-Time Faculty Hiring 862,808 871,403 917,439 917,439 Part-Time Faculty Parity 301,349 325,104 325,104 325,104 STRS On-behalf Income 2,160,548 2,175,000 2,175,000 2,175,000 Other State Income 254,835 254,832 254,832 254,832 Total State Income 59,045,007 56,512,415 55,580,249 58,066,592 Local Income Property Taxes 20,980,996 20,980,996 22,449,376 22,449,376 Property Taxes-RDA Residual & Asset Liquidation 13,839,719 13,839,719 13,839,719 13,839,719 Contract Instruction 159,201 417,730 202,658 306,778 Personal Property Sales 2,267 20,000 28,554 28,554 Rental Fees 138,030 160,000 102,225 102,225 Interest 165,477 175,000 293,261 293,261 International/Non-Resident Student Tuition 1,518,619 1,538,000 1,603,000 1,603,000 Enrollment Fees 5,221,473 5,400,000 6,130,000 6,130,000 Community Education Fees 383,753 548,178 204,190 439,397 Other Student Fees 147,705 155,793 210,000 155,793 Materials Fees 212,429 212,000 189,250 212,000 Technology Fees 381,506 824,123 394,600 734,923 Transportation Fees 312,394 313,000 321,305 435,000 Miscellaneous Income 177,137 200,000 325,000 408,781 Total Local Income 43,640,706 44,784,539 46,293,138 47,138,807 SUBTOTAL INCOME 102,800,491 101,415,954 102,007,350 105,339,362 TOTAL AVAILABLE FUNDS $102,800,491 $105,093,243 $102,007,350 $109,198,374 6
GENERAL FUND - UNRESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET EXPENDITURES/APPROPRIATIONS Academic Salaries Instructors, Contract 16,761,809 18,256,414 17,630,274 19,179,448 Non-Instructional Contract 3,700,616 4,400,625 4,201,946 4,579,031 Non-Instructional Management 3,402,593 3,937,375 3,922,334 4,285,332 Instructional Hourly 14,882,597 16,240,008 16,093,434 16,702,829 Non-Instructional Hourly 606,238 994,589 605,730 968,620 Total Academic Salaries 39,353,853 43,829,011 42,453,718 45,715,260 Classified Salaries Non-Instructional Contract 12,610,364 14,117,840 13,903,097 14,281,005 Non-Instructional Management 2,751,788 3,122,306 2,896,765 3,489,029 Instructional Aides, Contract 1,520,099 1,901,022 1,758,748 2,058,630 Non-Instructional Hourly 1,239,043 1,008,840 780,481 965,974 Instructional Hourly 1,180,692 1,150,492 1,269,092 1,150,092 Total Classified Salaries 19,301,986 21,300,500 20,608,183 21,944,730 Employee Benefits State Teachers Retirement 3,789,427 5,443,871 4,942,058 6,248,784 STRS On-behalf Payments 2,160,548 2,175,000 2,175,000 2,175,000 Public Employees Retirement 2,015,098 2,915,310 3,101,458 3,352,501 FICA/Medicare 2,209,351 2,264,675 2,421,401 2,342,405 Health and Welfare Insurance 10,917,574 8,959,529 9,279,925 9,378,373 Unemployment Insurance 71,434 97,254 70,229 98,621 Worker's Compensation Insurance 1,042,495 1,423,985 1,426,697 1,484,614 Total Employee Benefits 22,205,927 23,279,624 23,416,768 25,080,298 Books and Supplies Books 39,103 60,708 28,811 62,034 Supplies 1,522,951 1,527,777 1,402,311 1,434,904 Total Books and Supplies 1,562,054 1,588,485 1,431,122 1,496,938 Operating Expenses Personal Service Contracts 713,007 668,353 374,695 475,213 Travel/Conference/Training 226,866 372,551 304,884 349,549 Dues and Memberships 151,810 167,231 163,608 176,883 Postage 91,374 168,250 124,382 151,250 Property and Liability Insurance 868,377 920,886 908,252 905,392 Utilities 3,140,701 3,731,277 3,531,419 3,767,017 Repairs and Maintenance 599,747 781,651 613,703 948,122 Legal, Election, and Audit Expenses 1,057,939 460,000 482,213 1,170,000 Other Operating Expenses 2,634,722 3,091,535 2,777,134 3,155,545 Total Operating Expenses 9,484,543 10,361,734 9,280,290 11,098,971 7
GENERAL FUND - UNRESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET Capital Outlay Site Improvement 1,688 59,125 0 9,000 Building Improvement 60,634 105,812 116,975 34,012 Library Books 0 3,000 0 3,000 Equipment (Computer Technology) 592,376 201,268 475,540 103,913 Student Technology Plan 84,704 699,123 473,984 608,923 Technology Plan 712,115 600,000 586,876 600,000 Equipment 548,904 835,546 821,902 350,562 Vehicle Replacement 245,897 100,000 164,563 100,000 Lease/Purchase Agreements 155,652 191,967 163,770 191,967 Total Capital Outlay 2,401,970 2,795,841 2,803,610 2,001,377 Other Outgo Other Uses 94,119 100,000 88,506 100,000 One-Time Funding Contingency/Growth Initiative 0 500,000 83,000 400,000 PERS/STRS Contingency 0 100,000 0 100,000 InterFund Transfers 1,198,755 1,238,048 1,257,095 1,260,800 Total Other Outgo 1,292,874 1,938,048 1,428,601 1,860,800 Total Expenditures/Appropriations $95,603,207 $105,093,243 $101,422,292 $109,198,374 Current Year Surplus/(Deficit) 7,197,284 0 585,058 0 Reserves and Ending Balance Board Designated Reserve (7%) 6,692,224 7,356,527 7,099,560 7,643,886 Board Designated Project Reserves Revolving Cash 40,000 40,000 40,000 40,000 GASB 45 Reserve 500,000 500,000 500,000 500,000 Technology Reserve 600,000 600,000 600,000 600,000 Vehicle Replacement Plan Reserve 100,000 100,000 100,000 100,000 Resource Allocation Committee (RAC) Reserve 500,000 500,000 500,000 300,000 Capital Outlay Replacement Reserve 200,000 200,000 200,000 300,000 PERS/STRS Reserve 1,343,999 1,343,999 1,343,999 1,343,999 One-Time Funding Reserve 2,661,425 2,661,425 2,774,979 1,674,979 Undesignated Reserve 5,586,016 1,244,424 5,650,184 2,446,846 Total Reserves and Ending Balance 18,223,664 14,546,375 18,808,722 14,949,710 Percent Reserves and Ending Balance 19.06% 13.84% 18.54% 13.69% Total Expenditures/Appropriations & $113,826,871 $119,639,618 $120,231,014 $124,148,084 Reserves/Ending Balance 8
SECTION III BUDGET ANALYSIS 9
UNRESTRICTED GENERAL FUND 2017-2018 TENTATIVE BUDGET DEVELOPMENT ASSUMPTIONS June 22, 2017 I. State Revenue A. Funded FTES base of 16,537 Year Base Actual Funded Allowable Growth Unfunded 2005-06 13,924 12,901 12,901 5.43% 0.00 Decline of 7.34% 2006-07 12,901 14,132 14,132 4.20% 0.00 Restored 05/06 plus growth of 1% 2007-08 14,063 14,320 14,287 2.63% 33.00 Deficited to 1.83% 2008-09 14,287 14,841 14,834 3.58% 0.00 Actual funded 3.74% 2009-10 14,283 14,848 14,209 0.00% 639.00 FTES workload reduction 2010-11 14,209 14,528 14,528 2.21% 0.00 2.21% enrollment growth 2011-12 13,417 13,408 13,401 0.00% 6.92 FTES workload reduction estimate 7.43% 2012-13 13,401 12,267 13,401 1.67% (1,133.62) Stability 2013-14 13,401 14,319 14,019 1.63% 300.00 12/13 Stability restoration; 09/10& 11/12 FTES Restoration 2014-15 14,019 14,679 14,678 0.00% 1.00 4.71% for 11/12 restoration 2015-16 14,678 15,849 15,849 7.94% 0.00 Target growth 7.94% 2016-17 15,849 16,537 16,537 Estimated 4.34% TBD 4.34% 2017-18 16,537 16,867 16,836 Estimated 1.81% 31.00 Targeted growth at 2% B. Growth budgeted at 2%; target 16,868 FTES $1,575,727 C. COLA 1.56% proposed 1,410,982 D. One-time base increase estimate 2.78% ($183.6m state) 2,514,441 E. One-time block grant funding (prior year) (1,459,087) F. One-time block grant funding (budget year) 0 II. III. Local Revenue A. Enrollment fee (remains $46 per unit) $6,130,000 B. Non-resident/International Tuition 1,603,000 C. Interest earnings 293,261 D. Property taxes 36,289,095 E. Other local 2,823,451 Expenditure Adjustments A. Reductions from 16/17 budget (estimates) Operating costs: Reverse 16/17 one-time expenses ($1,456,243) Other reductions (328,705) Total Operating costs reductions ($1,784,948) B. Increases from 16/17 budget (estimates) Operating costs: Additional positions $2,120,732 Step/column increases (FT employees) estimated 996,727 Benefit increases 1,600,674 Augmentation requests 259,346 Other adjustments 262,600 Total Operating costs increases $5,240,079 C. Changes-Other commitments, designations & considerations (estimates) Elections $650,000 Total Other commitments, etc increase $650,000 Total Expenditure Adjustments $4,105,131 Note: All Federal, State and Locally funded categorical programs balance revenue and expenditures, except for a few programs that have been granted carryovers. All budgeted 2017-2018 appropriations will be expended. Assumptions are as of today and may change before the tentative and adopted budgets are completed. In addition, at this time, all amounts are estimates. 10
INCOME SOURCE CHAFFEY COMMUNITY COLLEGE DISTRICT Ten-Year Comparison Unrestricted General Fund 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Actual Actual Actual Actual Actual Actual Actual Actual Projected Tentative State Apportionment $72,473,731 $70,657,097 $71,804,477 $65,045,733 $66,347,136 $70,417,092 $74,261,691 $85,643,218 $89,856,284 $94,747,250 Miscellaneous 4,424,612 4,946,783 3,948,802 3,502,926 5,244,017 5,459,459 7,068,054 14,856,054 9,835,886 8,194,247 Lottery 1,843,865 1,999,574 1,725,664 1,562,666 1,700,796 1,413,202 2,119,011 2,301,219 2,315,180 2,397,865 Total Income $78,742,208 $77,603,454 $77,478,943 $70,111,325 $73,291,949 $77,289,753 $83,448,756 $102,800,491 $102,007,350 $105,339,362 EXPENDITURES Operational 77,347,260 77,792,878 74,154,089 73,514,492 74,753,268 80,161,794 83,709,199 95,603,207 101,422,292 109,198,374 Total Expenditures $77,347,260 $77,792,878 $74,154,089 $73,514,492 $74,753,268 $80,161,794 $83,709,199 $95,603,207 $101,422,292 $109,198,374 Surplus or (Deficit) 1,394,948 (189,424) 3,324,854 (3,403,167) (1,461,319) (2,872,041) (260,443) 7,197,284 585,058 (3,859,012) SUMMARY OF RESERVES 7% Contingency 5,414,308 5,445,501 5,190,786 5,146,014 5,232,729 5,611,326 5,859,644 6,692,224 7,099,560 7,643,886 Chino Campus Startup 500,000 500,000 0 0 0 0 0 0 0 0 Enrollment Reserve 982,575 982,575 982,575 982,575 0 0 0 0 0 0 GASB 45 Reserve 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 500,000 500,000 500,000 Technology Reserve 0 0 0 0 0 600,000 600,000 600,000 600,000 600,000 Vehicle Replacement Plan Reserve 0 0 0 0 0 100,000 100,000 100,000 100,000 100,000 Resource Allocation Committee (RAC) Reserve 0 0 0 0 0 500,000 500,000 500,000 500,000 300,000 Capital Outlay Replacement Reserve 0 0 0 0 0 200,000 200,000 200,000 200,000 300,000 PERS/STRS Reserve 0 0 0 0 0 0 500,000 1,343,999 1,343,999 1,343,999 Volunteer Retirement Future Obligation 0 0 4,087,023 3,294,432 2,267,124 1,115,412 0 0 0 0 Central Plant Lease Future Obligation 0 0 3,926,132 2,944,599 1,963,066 981,553 0 0 0 0 One-Time Funding Reserve 0 0 0 0 0 0 0 2,661,425 2,774,979 1,674,979 Undesignated Reserve 8,005,818 7,785,201 3,351,615 1,752,565 3,195,947 678,532 1,766,736 5,626,016 5,690,184 2,486,846 Total Reserves $15,902,701 $15,713,277 $19,038,131 $15,620,185 $14,158,866 $11,286,823 $11,026,380 $18,223,664 $18,808,722 $14,949,710 Reserve % of Expenditures 20.56% 20.20% 25.67% 21.25% 18.94% 14.08% 13.17% 19.06% 18.54% 13.69% 11
SECTION IV RESTRICTED GENERAL FUND 12
GENERAL FUND - RESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE Beginning Balance $1,316,931 $1,996,910 $1,996,910 $1,927,647 Net Beginning Balance 1,316,931 1,996,910 1,996,910 1,927,647 INCOME Federal Income Student Financial Aid/Federal Work Study 465,954 571,429 471,385 571,429 Vocational Education 724,205 700,997 427,854 700,162 Other Federal Income 7,341,685 12,298,614 3,378,476 8,321,702 Total Federal Income 8,531,844 13,571,040 4,277,715 9,593,293 State Income Disabled Programs and Services 1,661,608 1,511,671 1,383,162 1,350,872 Extended Opportunity Programs and Services 1,198,543 1,139,088 1,182,802 1,221,122 Staff Development and Diversity 11,290 72,498 73,139 111,480 Student Success and Support Program 4,787,283 9,412,698 7,628,923 8,960,505 State Block Grant 2,826,823 6,140,302 6,843,509 5,160,409 Telecommunications and Technology Infrastructure Program 1,295 0 0 0 Workforce and Welfare Reform 461,041 773,749 3,031,593 4,625,273 Center of Excellence 400,000 430,000 160,000 200,000 Lottery 767,978 677,812 111,535 700,000 STRS On-behalf Income 190,972 200,000 200,000 200,000 Other State Income 2,455,540 1,948,677 1,209,052 1,781,240 Total State Income 14,762,373 22,306,495 21,823,715 24,310,901 Local Income Student Health Fees 833,964 855,839 864,729 880,747 Parking Fees 1,203,802 1,328,025 1,219,976 1,328,025 Center of Excellence 30,529 292,170 267,170 177,863 Miscellaneous Income 37,417 142,160 156,920 248,469 Total Local Income 2,105,712 2,618,194 2,508,795 2,635,104 TOTAL INCOME $25,399,929 $38,495,729 $28,610,225 $36,539,298 Net Beginning Balance & Total Income $26,716,860 $40,492,639 $30,607,135 $38,466,945 13
GENERAL FUND - RESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET EXPENDITURES/APPROPRIATIONS Academic Salaries Instructors, Contract 168,489 173,632 64,997 68,189 Non-Instructional Contract 1,040,607 1,647,094 1,127,846 2,118,909 Non-Instructional Management 295,668 364,287 344,762 302,026 Instructional Hourly 65,394 240,952 107,566 256,855 Non-Instructional Hourly 1,710,708 1,639,041 1,868,316 2,475,880 Total Academic Salaries 3,280,866 4,065,006 3,513,487 5,221,859 Classified Salaries Non-Instructional Contract 1,730,400 2,818,078 2,150,944 3,655,178 Non-Instructional Management 1,121,122 1,820,969 1,299,999 2,023,177 Instructional Aides, Contract 90,523 107,071 100,595 328,545 Non-Instructional Hourly 1,777,040 2,202,679 2,029,131 2,257,652 Instructional Hourly 695,287 722,424 549,232 637,171 Total Classified Salaries 5,414,372 7,671,221 6,129,901 8,901,723 Employee Benefits State Teachers Retirement 290,349 495,365 347,021 699,326 STRS On-behalf Payments 190,972 200,000 200,000 200,000 Public Employees Retirement 345,711 631,724 510,793 861,744 FICA/Medicare 416,988 610,949 467,051 731,086 Health and Welfare Insurance 1,018,879 1,649,859 558,492 2,106,991 Unemployment Insurance 3,904 8,772 4,256 6,890 Worker's Compensation Insurance 143,454 231,598 204,970 287,365 Total Employee Benefits 2,410,257 3,828,267 2,292,583 4,893,402 Books and Supplies Books 138,820 137,874 96,601 138,827 Supplies 631,323 1,796,625 680,307 2,020,671 Total Books and Supplies 770,143 1,934,499 776,908 2,159,498 Operating Expenses Personal Service Contracts 3,631,967 2,396,160 2,162,309 2,170,017 Travel/Conference/Training 343,220 571,624 321,745 625,316 Dues and Memberships 4,634 7,070 7,250 47,270 Postage 276 355 200 1,955 Property and Liability Insurance 7,328 10,000 7,328 10,000 Utilities 6,138 28,600 4,895 9,700 Repairs and Maintenance 209,585 693,398 525,884 293,748 Legal, Elections, and Audit (3,063) 0 0 0 Other Operating Expenses 4,238,785 11,896,157 8,517,735 6,954,540 Total Operating Expenses 8,438,870 15,603,364 11,547,346 10,112,546 14
GENERAL FUND - RESTRICTED DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET Capital Outlay Site Improvement 15,889 323,750 0 833,696 Building Improvement 664,841 3,695,209 164,140 2,641,184 Library Books 62,881 64,100 62,789 64,146 Computer Equipment 363,485 404,505 503,859 99,626 Equipment 1,913,042 810,406 1,858,570 1,800,795 Lease/Purchase Agreements 2,519 2,700 25,760 56,838 Total Capital Outlay 3,022,657 5,300,670 2,615,118 5,496,285 Other Outgo Student Financial Aid 1,382,785 1,386,964 1,804,145 1,406,599 Designated Contingency 0 702,648 0 275,033 Total Other Outgo 1,382,785 2,089,612 1,804,145 1,681,632 Total Expenditures/Appropriations $24,719,950 $40,492,639 $28,679,488 $38,466,945 Reserves and Ending Balance Designated Reserve/Ending Balance 1,996,910 0 1,927,647 0 Total Reserves and Ending Balance 1,996,910 0 1,927,647 0 Total Expenditures/Appropriations & $26,716,860 $40,492,639 $30,607,135 $38,466,945 Reserves/Ending Balance 15
SECTION V CAPITAL PROJECTS FUND GROUPS 16
BOND FUND DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $25,827,892 $23,356,128 $23,356,128 $23,028,667 Income Interest & Realized Gain or Loss in Investments 557,762 600,000 724,000 780,000 Dividend 0 10 0 0 Total Income 557,762 600,010 724,000 780,000 Total Beginning Balance and Income $26,385,654 $23,956,138 $24,080,128 $23,808,667 Expenditures/Appropriations & Expenditures/Appropriations Architect Fees 333,591 1,638,299 218,561 1,173,711 Operating Expenses 435,752 1,032,735 325,000 987,744 Equipment 865,993 1,468,643 400,000 1,234,583 Site Improvement (495,012) 1,127,002 50,000 863,757 Building Improvement 1,844,025 13,417,986 5,000 14,987,869 Financing Fees 45,177 40,000 52,900 55,000 Project Contingencies 0 4,085,893 0 3,821,003 Total Expenditures/Appropriations 3,029,526 22,810,558 1,051,461 23,123,667 Ending Balance 23,356,128 1,145,580 23,028,667 685,000 Total 23,356,128 1,145,580 23,028,667 685,000 Total Expenditures/Appropriations & $26,385,654 $23,956,138 $24,080,128 $23,808,667 17
CAPITAL PROJECTS DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE/INCOME Beginning Balance $10,143,174 $11,404,422 $11,404,422 $12,419,879 Income State Income 416,729 579,135 579,135 600,000 InterFund Transfer 100,000 100,000 100,000 100,000 Redevelopment Income Chino 318,933 300,000 319,000 350,000 County of San Bernardino, San Sevaine 146,278 146,000 147,000 160,000 Fontana 691,269 600,000 692,000 700,000 Montclair 65,940 65,000 66,000 65,000 Ontario 49,605 49,000 50,000 50,000 Rialto 20,659 20,000 21,000 26,000 Rancho Cucamonga 432,973 432,000 433,000 450,000 Upland 64,845 64,000 65,000 72,000 Interest Income General 4,678 4,000 4,647 4,500 Chino RDA 6,237 6,000 6,970 6,500 Chino Health Science 936 750 871 900 County of San Bernardino, San Sevaine 936 900 1,046 1,000 Fontana - RDA 6,237 6,200 7,203 7,200 Fontana - Lease Revenue II 11,504 10,000 20,675 14,000 Montclair RDA 1,092 1,000 1,162 1,100 Ontario RDA 468 400 465 500 Rialto RDA 156 150 174 150 Rancho Cucamonga RDA 4,678 4,600 5,344 6,000 Upland RDA 390 350 407 400 Total Income 2,344,543 2,389,485 2,521,099 2,615,250 Total Beginning Balance and Income $12,487,717 $13,793,907 $13,925,521 $15,035,129 18
CAPITAL PROJECTS DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET Expenditures/Appropriations & Expenditures/Appropriations Buildings 23,049 1,356,611 207,257 3,040,460 Architects/Consultants 112,804 235,378 84,105 583,898 Sites 0 428,308 0 4,097,297 Salaries and Benefits 5,430 5,487 5,034 6,349 Equipment, Materials, Other Services 165,013 1,357,494 379,196 1,896,064 Project Contingencies 0 3,833,996 0 311,899 Fontana - Redevelopment 140,000 140,000 140,000 140,000 Fontana - Lease Revenue 636,999 690,051 690,050 745,701 Total Expenditures/Appropriations 1,083,295 8,047,325 1,505,642 10,821,668 Undesignated Reserve 230,280 325,688 326,789 424,940 Other Prop 39 Energy Efficiency 438,247 0 992,639 0 Chino Health Science 163,439 1,587 164,310 1,110 Fontana - Lease Revenue 4,181,200 107,469 3,985,454 22,204 Central Plant Project 117,626 44,799 117,626 44,799 Redevelopment Chino RDA 2,616,194 2,522,306 2,942,164 878,664 County of San Bernardino, San Sevaine 705,257 802,157 853,303 714,303 Fontana RDA 479,228 230,292 348,381 144,795 Montclair RDA 229,326 217,854 264,487 265,147 Ontario RDA 350,321 249,721 400,786 301,286 Rialto RDA 103,232 123,382 124,406 150,556 Rancho Cucamonga RDA 1,434,998 701,903 1,479,053 772,776 Upland RDA 355,074 419,424 420,481 492,881 Total 11,404,422 5,746,582 12,419,879 4,213,461 Total Expenditures/Appropriations & $12,487,717 $13,793,907 $13,925,521 $15,035,129 19
SCHEDULED MAINTENANCE DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $188,477 $204,627 $204,627 $206,542 Income Interest 1,575 1,500 1,546 1,500 InterFund Transfer 200,000 221,000 221,000 221,000 Total Income 201,575 222,500 222,546 222,500 Total Beginning Balance and Income $390,052 $427,127 $427,173 $429,042 Expenditures/Appropriations & Expenditures/Appropriations Architect Fees 0 24,438 24,438 24,438 Salaries and Benefits 122,948 126,117 126,117 127,120 Operating Expenses 62,477 222,547 70,076 222,547 Total Expenditures/Appropriations 185,425 373,102 220,631 374,105 Undesignated Reserve 0 54,025 0 54,937 Ending Balance 204,627 0 206,542 0 Total 204,627 54,025 206,542 54,937 Total Expenditures/Appropriations & $390,052 $427,127 $427,173 $429,042 20
SECTION VI ENTERPRISE FUND GROUPS 21
BOOKSTORE DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance Cash $639,494 $1,192,342 $1,192,342 $1,171,824 Prior Year Ending Balance Re-allocation 155,672 0 0 100,071 Inventory 1,055,680 1,176,779 1,176,779 1,180,279 Accounts Receivable 399,464 134,034 134,034 134,034 Total Beginning Balance 2,250,310 2,503,155 2,503,155 2,586,208 Income InterFund Transfer 5,000 0 0 0 Sales 5,976,416 6,143,000 5,848,561 6,143,000 Total Income 5,981,416 6,143,000 5,848,561 6,143,000 Total Beginning Balance and Income $8,231,726 $8,646,155 $8,351,716 $8,729,208 Expenditures/Appropriations & Expenditures/Appropriations Operational Expenses Salaries & Benefits 1,150,820 1,354,001 1,195,428 1,497,717 Banking Related Charges 121,149 122,000 127,376 122,000 Supplies 53,763 30,750 30,170 30,750 Utilities 19,393 20,000 19,393 20,000 Accounting Costs 53,483 53,484 56,013 57,000 Custodial 12,023 12,216 12,216 12,401 Conference and Travel 2,747 9,000 9,475 9,000 Maintenance and Repair 91,247 50,000 38,906 50,000 Dues and Memberships 4,265 5,000 3,671 5,000 Administrative Costs 400 1,000 400 1,000 Other Operational Expenses 16,994 16,500 19,380 16,500 Total Operational Expenses 1,526,284 1,673,951 1,512,428 1,821,368 Merchandise Books 2,934,830 3,109,000 3,047,087 3,059,000 Other 1,132,376 1,142,000 1,094,627 1,142,000 Total Merchandise 4,067,206 4,251,000 4,141,714 4,201,000 22
BOOKSTORE DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET Expenditures/Appropriations & Other Expenses Commission 17,370 18,000 16,525 18,000 Bad Debt Expense 0 500 544 500 Donations to District Activities 91,293 98,549 93,297 101,203 Equipment New 26,418 25,000 1,000 25,000 Other Expenses 0 1,000 0 1,000 Contingency 0 75,000 0 75,000 Total Other Expenses 135,081 218,049 111,366 220,703 Total Expenditures $5,728,571 $6,143,000 $5,765,508 $6,243,071 Inventory Perpetual Inventory 1,166,279 1,166,279 1,166,279 1,166,279 Petty Cash 10,500 10,500 14,000 14,000 Total Inventory 1,176,779 1,176,779 1,180,279 1,180,279 Reserves Future Expansion 100,000 100,000 100,000 100,000 Operational Cash Flow 1,226,376 1,226,376 1,305,929 1,205,858 Total Reserves 1,326,376 1,326,376 1,405,929 1,305,858 Total Expenditures/Appropriations & $8,231,726 $8,646,155 $8,351,716 $8,729,208 23
FOOD SERVICES DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance 22,644 29,669 29,669 31,187 Income Commission on Sales 22,000 12,000 12,000 12,000 Total Income 22,000 12,000 12,000 12,000 Total Beginning Balance and Income $44,644 $41,669 $41,669 $43,187 Expenditures/Appropriations & Expenditure/Appropriations Operational Expenses Utilities 9,063 9,100 9,063 9,100 Total Operational Expenses 9,063 9,100 9,063 9,100 Other Expenses Maintenance/Repairs 0 1,400 507 1,400 Other Services 912 1,000 912 1,000 InterFund Transfer 5,000 0 0 0 Contingency 0 500 0 500 Total Other Expenses 5,912 2,900 1,419 2,900 Total Expenditures $14,975 $12,000 $10,482 $12,000 Reserves Operational Cash Flow 29,669 29,669 31,187 31,187 Total Reserves 29,669 29,669 31,187 31,187 Total Expenditures/Appropriations & $44,644 $41,669 $41,669 $43,187 24
CHINO COMMUNITY CENTER DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $96,131 $155,892 $155,892 $151,313 Income Rental Fees 241,748 242,000 194,321 242,000 Outside Support 65,693 69,040 61,725 69,108 Sales 9,393 9,500 12,919 12,000 Total Income 316,834 320,540 268,965 323,108 Total Beginning Balance and Income $412,965 $476,432 $424,857 $474,421 Expenditures/Appropriations & Chino Community Center General Operational Expenses Salaries & Benefits 6,996 7,559 6,997 7,635 Supplies 2,265 2,265 2,265 2,265 Utilities 56,225 58,000 52,258 58,000 Maintenance and Repair 0 1,008 0 1,000 Other Operational Expenses 208 208 208 208 Total Operational Expenses 65,694 69,040 61,728 69,108 Chino Community Center Rental Operational Expenses Salaries & Benefits 15,881 24,782 19,154 24,692 Supplies 6,097 5,000 3,349 5,000 Outside Services 65,666 78,000 79,880 78,500 Fixed Cost 2,756 3,000 2,965 3,000 Other Operational Expenses 95,979 108,000 106,468 108,000 Total Operational Expenses 186,379 218,782 211,816 219,192 Other Expenses Equipment 5,000 10,000 0 10,000 Contingency 0 22,718 0 24,808 Total Other Expenses 5,000 32,718 0 34,808 Total Chino Community Center General and $257,073 $320,540 $273,544 $323,108 Rental Expenditures Reserves Operational Cash Flow 155,892 155,892 151,313 151,313 Total Reserves 155,892 155,892 151,313 151,313 Total Expenditures/Appropriations & $412,965 $476,432 $424,857 $474,421 25
SECTION VII INTERNAL SERVICE FUND GROUPS 26
SELF INSURANCE DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $864,545 $838,085 $838,085 $845,792 Income Interest 6,945 6,000 8,000 8,000 InterFund Transfer 727,000 727,000 727,000 727,000 Total Income 733,945 733,000 735,000 735,000 Total Beginning Balance and Income $1,598,490 $1,571,085 $1,573,085 $1,580,792 Expenditures/Appropriations & Expenditures/Appropriations Retiree Benefits 760,405 750,000 727,293 750,000 Total Expenditures/Appropriations 760,405 750,000 727,293 750,000 Undesignated Reserve 0 821,085 0 830,792 Ending Balance 838,085 0 845,792 0 Total 838,085 821,085 845,792 830,792 Total Expenditures/Appropriations & $1,598,490 $1,571,085 $1,573,085 $1,580,792 27
VACATION LIABILITY DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $611,105 $605,078 $605,078 $589,190 Income Interest 3,403 3,500 4,467 4,500 Total Income 3,403 3,500 4,467 4,500 Total Beginning Balance and Income $614,508 $608,578 $609,545 $593,690 Expenditures/Appropriations & Expenditures/Appropriations Salaries 9,430 50,000 20,355 50,000 Total Expenditures/Appropriations 9,430 50,000 20,355 50,000 Undesignated Reserve 0 558,578 0 543,690 Ending Balance 605,078 0 589,190 0 Total 605,078 558,578 589,190 543,690 Total Expenditures/Appropriations & $614,508 $608,578 $609,545 $593,690 28
SECTION VIII SPECIAL REVENUE FUND GROUP 29
CHILD DEVELOPMENT CENTER DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance $1,780,850 $1,720,026 $1,720,026 $1,763,244 Income Federal Income 384,418 567,340 442,239 608,833 State Income 575,373 966,639 614,169 638,346 Local Income 259,896 297,295 314,446 301,100 Total Income 1,219,687 1,831,274 1,370,854 1,548,279 Total Beginning Balance and Income $3,000,537 $3,551,300 $3,090,880 $3,311,523 Expenditures/Appropriations & Expenditures/Appropriations Academic Salaries 311,001 456,007 359,089 448,414 Classified Salaries 509,295 610,150 510,921 581,992 Benefits 304,906 412,322 368,028 424,135 Materials and Supplies 58,462 277,570 61,061 137,919 Operating Expenses 19,855 73,525 14,244 44,550 Capital Outlay 76,992 13,200 14,293 0 Total Expenditures/Appropriations 1,280,511 1,842,774 1,327,636 1,637,010 Undesignated Reserve 0 1,708,526 0 1,674,513 Ending Balance 1,720,026 0 1,763,244 0 Total 1,720,026 1,708,526 1,763,244 1,674,513 Total Expenditures/Appropriations & $3,000,537 $3,551,300 $3,090,880 $3,311,523 30
SECTION IX TRUST FUND GROUPS 31
ASSOCIATED STUDENTS OF CHAFFEY COLLEGE DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance ASCC $110,359 $127,440 $127,440 $135,493 Prior Year Ending Balance Re-allocation 32,374 44,431 44,431 8,321 Individual Club Accounts 41,578 45,367 45,367 51,503 Total Beginning Balance 184,311 217,238 217,238 195,317 Income Interest 519 500 514 500 College Services Fee 340,000 367,000 361,008 365,000 Individual Club Income 24,911 40,000 29,692 40,000 Total Income 365,430 407,500 391,214 405,500 Total Beginning Balance and Income $549,741 $624,738 $608,452 $600,817 Expenditures/Appropriations & Expenditures/Appropriations ASCC Expenses 10,685 34,798 17,633 32,788 ASCC Salaries & Benefits 65,824 68,008 68,008 68,008 ASCC Expenses - Equipment 600 600 600 0 ASCC Sponsored Activities 51,085 73,500 74,623 55,000 Club Support 5,850 8,000 6,190 7,000 District Donations 1,107 26,000 21,500 25,000 Student Grants 64,243 85,000 85,000 75,000 Hospitality 987 1,025 1,025 1,025 ASCC Scholarships 111,000 115,000 115,000 110,000 Individual Club Expenses 21,122 40,000 23,556 40,000 Total Expenditures/Appropriations 332,503 451,931 413,135 413,821 ASCC 161,896 114,244 131,420 123,078 ASCC 3% Reserve 9,975 13,196 12,394 12,415 Individual Club Accounts 45,367 45,367 51,503 51,503 Total 217,238 172,807 195,317 186,996 Total Expenditures/Appropriations & $549,741 $624,738 $608,452 $600,817 32
AUXILIARY DONATION ACCOUNTS DESCRIPTION 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ADOPTED PROJECTED TENTATIVE BUDGET ACTUAL BUDGET BEGINNING BALANCE AND INCOME Beginning Balance Donation Accounts $217,248 $227,491 $227,491 $266,320 Total Beginning Balance 217,248 227,491 227,491 266,320 Income Interest 242 300 267 300 Local Income 164,436 240,000 213,367 255,000 Total Income 164,678 240,300 213,634 255,300 Total Beginning Balance and Income $381,926 $467,791 $441,125 $521,620 Expenditures/Appropriations & Expenditures/Appropriations Salaries 2,762 12,000 2,818 14,000 Supplies 70,255 96,300 58,386 100,800 Operating Expenses 63,163 100,200 97,493 106,700 Capital Outlay 3,159 3,000 4,203 3,000 Scholarships 15,096 18,500 11,905 17,000 Contingency 0 10,000 0 13,500 Total Expenditures/Appropriations 154,435 240,000 174,805 255,000 Donation Accounts 227,491 227,791 266,320 266,620 Total 227,491 227,791 266,320 266,620 Total Expenditures/Appropriations & $381,926 $467,791 $441,125 $521,620 33
SECTION X FUND TOTAL SUMMARY 34
FUND TOTAL SUMMARY 2016-2017 2017-2018 2017-2018 2017-2018 2017-2018 2017-2018 PROJECTED PROJECTED TENTATIVE TENTATIVE TENTATIVE TENTATIVE FUND ACTUAL FUND BEG BALANCE INCOME EXPENDITURES ENDING BALANCE FUND TOTAL GENERAL FUND - UNRESTRICTED $120,231,014 $18,808,722 $105,339,362 $109,198,374 $14,949,710 $124,148,084 GENERAL FUND - RESTRICTED 30,607,135 1,927,647 36,539,298 38,466,945 0 38,466,945 ASSOCIATED STUDENTS 608,452 195,317 405,500 413,821 186,996 600,817 AUXILIARY DONATIONS 441,125 266,320 255,300 255,000 266,620 521,620 BOOKSTORE 8,351,716 2,586,208 6,143,000 6,243,071 2,486,137 8,729,208 BOND FUND 24,080,128 23,028,667 780,000 23,123,667 685,000 23,808,667 CAPITAL PROJECTS 13,925,521 12,419,879 2,615,250 10,821,668 4,213,461 15,035,129 CHILD DEVELOPMENT CENTER 3,090,880 1,763,244 1,548,279 1,637,010 1,674,513 3,311,523 CHINO COMMUNITY CENTER 424,857 151,313 323,108 323,108 151,313 474,421 FOOD SERVICES 41,669 31,187 12,000 12,000 31,187 43,187 SCHEDULED MAINTENANCE 427,173 206,542 222,500 374,105 54,937 429,042 SELF INSURANCE 1,573,085 845,792 735,000 750,000 830,792 1,580,792 VACATION LIABILITY 609,545 589,190 4,500 50,000 543,690 593,690 GRAND TOTAL $204,412,300 $62,820,028 $154,923,097 $191,668,769 $26,074,356 $217,743,125 35
FUND TOTAL SUMMARY CHART Child Development Center $3,311,523 1.52% Bookstore $8,729,208 4.00% Capital Project $15,035,129 6.90% Bond $23,808,667 10.93% Chino Community Center $474,421 0.22% Food Services $43,187 0.02% Scheduled Maintenance $429,042 0.20% Self Insurance $1,580,792 0.73% Vacation Liability $593,690 0.27% Auxiliary $521,620 0.24% Associated Student $600,817 0.28% General Restricted $38,466,945 17.67% General Unrestricted $124,148,084 57.02% Total: $217,743,125 36
SECTION XI BUDGET DEVELOPMENT PROCESS 37
Overview of Budget Process (Budget Development Handbook March 2017) The Budget Development Handbook provides guidelines for the development of the annual budget, which are meant to facilitate planning, consistency, transparency and broad participation in the process. It is a resource for faculty, staff, and administrators when reviewing, planning, preparing, and monitoring the budget. Budget development and related requests should be linked to the planning processes of the District, including the Mission Statement, Institutional Goals, Board Policies, Strategic Technology Plan, and the Program and Services Review Process. Additional sources for budget development are research office data (external and internal), budget trends, curriculum changes and accreditation report recommendations. State Budget Timelines The budget proposal is the beginning of the state budget process. January through May: State legislative hearings May: Governor releases the May Revise (proposed budget revision) June 15: Constitutional deadline for the Legislature to send a budget to the Governor June 30: Governor to sign budget District Budget: The District s tentative budget will be developed without consideration of the Governor s proposed state budget. Once the State budget is approved, the necessary adjustments will be included in the adopted budget in August. The budget will include a 7% reserve as required by Governing Board policy. As the state budget situation evolves, changes will be communicated and incorporated in the budget development process. District Budget Timelines June: Tentative budget submitted to the Board for approval August: Adopted budget submitted to the Board for approval October 10: Annual Budget and Financial Report due to the Chancellor s Office 38
Budget Development Process The Chaffey College budget is developed using an incremental base budget, which includes a base allocation and budget changes. 1. Base Allocations Each department will receive a base allocation equal to the sum of their discretionary accounts in their 2016-2017 adopted budget. Each department will have the flexibility to re-allocate their base allocation of 54XXX, 55XXX, 56XXX, 523XX, and 524XX accounts at their discretion, except for instructional material fees budgets for instructional departments.* Notes: Instructional Budget Plan The Associate Superintendent of Instruction and Institutional Effectiveness will be working with the deans to develop an instructional budget plan for 2017-2018, which includes full-time faculty and adjunct faculty salaries. Permanent Employee Positions Budgeting & Fiscal Services and Human Resources will be working on permanent employee position budgets. *Instructional Material Fees Budgets (Instructional Departments Only) Caution must be used when transferring funds from instructional materials budgets to non-instructional materials budgets (instructional departments for object codes 54200, 54235, 54300, 54430, and 54435). The district must spend all instructional materials income paid by students on instructional materials. 2. Budget Changes Augmentations and/or Reductions a. Augmentations None at this time. Critical needs will be reviewed and evaluated. b. Reductions The District remains committed to continue its efforts towards aligning expenses with revenue with the understanding that there are contractual obligations with District associations and mandates from outside entities such as the California Community College Chancellor s Office. State Requirements: Title 5 of the California Code of Regulations, Section 58305, requires the District to develop and approve a tentative budget on or before July 1 of each fiscal year. The tentative budget establishes spending authority for the new fiscal year for the District s operations until the State budget has been finalized. The tentative budget is presented to the Governing Board in June and the final budget is typically presented to the Governing Board in August, after the State budget is approved. 39
VISION STATEMENT Chaffey College: Improving lives through education. MISSION STATEMENT Chaffey College inspires hope and success by improving lives and our community in a dynamic, supportive, and engaging environment of educational excellence, where our diverse students learn and benefit from foundation, career, and transfer programs. INSTITUTIONAL GOALS 1. Chaffey College will provide quality learning experiences that promote holistic student development and support success and completion in a timely manner. 2. Chaffey College will create, maintain, and support innovative and effective learning environments that engage students toward success and completion. 3. Chaffey College will provide an effective organizational structure and workforce through strategic hiring practices in which all employees are given the encouragement and resources needed to achieve excellence. 4. Chaffey College will support the needs of the communities through meaningful external relations, workforce development, outreach, partnerships, and linkages. 5. Chaffey College will decrease the achievement gap. 6. Chaffey College will responsibly manage financial, physical, technological, and environmental resources through effective planning, decision-making, and implementation. BOARD POLICY AND ADMINISTRATIVE PROCEDURES Board policy is the voice of the Governing Board and defines the general goals and acceptable practices for the operation of the District. Administrative procedures implement board policy, laws, and regulations. They address how the general goals of the District are achieved and define operations of the District. Board Policy 6200 Budget Preparation provides specific criteria for Chaffey College s budget development process. Board Policy 6250 Budget Management provides general information related to budget management and budget revisions. Approved Board Policies and Administrative Procedures are posted on the following website: http://www.chaffey.edu/policies/ 40
2017-2018 Budget Development Calendar* Friday, December 9 Tuesday, December 13 Tuesday, January 10 Wednesday, January 18 Thursday, January 26 Wednesday, February 1 Wednesday, March 1 & Thursday, March 2 Friday, March 24 Friday, April 7 Friday, April 14 Friday, May 26 Thursday, June 22 Friday, June 30 Thursday, August 24 Friday, September 29 Tuesday, October 10 Budget calendar presented to College Planning Council. Budget calendar presented to President s Cabinet. Governor Brown releases the proposed 2017-2018 State budget. ACCCA/ACBO Governor s Proposed State Budget Workshop. Budget calendar presented to Governing Board. District budget forum. Budget workshops for faculty, staff, and managers (Wednesday morning & Thursday afternoon). Senior budget managers receive budget work documents, including first run of budget. Senior budget managers deadline to submit budget confirmations and/or changes to Budgeting & Fiscal Services. Budgeting & Fiscal Services office returns second run of budget to senior budget managers for review. Senior budget managers deadline to submit any corrections and/or additional changes to the second run of the budget to Budgeting & Fiscal Services. Budgeting & Fiscal Services completes tentative budget draft. Governing Board reviews and approves tentative budget. Tentative budget due to the County of San Bernardino. Proposed budget presented to Governing Board for approval. Adopted budget submitted to the County of San Bernardino. Adopted budget submitted to the California Community Colleges Chancellor s Office. *Dates not mandated are subject to change. Reviewed by College Planning Council December 9, 2016 meeting Reviewed by President s Cabinet December 13, 2016 meeting Reviewed by the Governing Board January 26, 2017 Board meeting 41