Business Services Guide
Tentative Budget and Adopted Budget
Each year the annual budget is developed in a collaborative environment, supporting the goals and objectives established by the Board of Trustees.
To guide the budget process, the budget calendar is created by Business Services in coordination with the colleges. This ensures the budget is presented to the Board of Trustees in a timely manner.
The major budget development milestones drive the budget development process:
- Governor's budget proposal
- ACCCA/ACBO budget workshop on the Governor's budget proposal
- Governor's May revise
- Present Tentative Budget to Board of Trustees for approval (Title 5 California Code of Regulations section 58305)
- State budget signed into law
- ACCCA/ACBO budget workshop on the Budget Act and trailer bills
- Present Adopted Budget to Board of Trustees for approval (Title 5 California Code of Regulations sections 58301 and 58303)
Current and prior year budgets can be found here.
Revenue Allocation Model
The Revenue Allocation Model serves as an objective and consistent allocation tool that drives how the colleges, the District Office, and Maintenance & Operations are funded. The model uses Full-Time Equivalent Students (FTES) in order to determine the funding level for the district as a whole. Funding is first distributed to district-wide expenditures for contractual, committed, and regulatory costs. Then, allocations to District Office and Maintenance & Operations are allocated a set percentage. The remainder is allocated to the colleges based on a pro rata share of FTES.
In the event that a department has exceeded or anticipates exceeding the original or current budget, a budget transfer must be initiated and entered into Banner. The Banner system provides a warning that an overdraft situation exists but does not prevent the transaction. Budget transfers may be input directly into Banner. For those transfers needing District Office approval, no source documentation need be sent to District Office. Budget transfers are forwarded to the Board of Trustees for approval at least annually (Title 5 California Code of Regulations section 58307).
Please contact Rosalie Roque if you have questions regarding Budget. She can be reached at (925) 485-5229.