Approved by Planning Committee, March 1, 2013 Annual Planning and Budget Process Flow Chart Evidence of Need • PEP • Outcomes Assessment results • SEM • External accreditations • Regulatory • Emergency • Other Solid line represents process Broken line represents communication Planning Committee • Strategic Plan • Annual Planning Priorities • Planning Guidelines Budget Committee • Budget Parameters • Budget Guidelines Division and Department • Annual Unit Plan & Budget Instruction Area Instruction Council • Prioritize Requests • Allocate Resources Student Services Area Student Services Council • Prioritize Requests • Allocate Resources Administrative Services Area Administrative Service Council • Prioritize Requests • Allocate Resources President’s Cabinet • Consolidate & Prioritize Area Requests • Develop College-Wide Prioritized List • Recommend Resource Allocation Planning Committee • Review Prioritized List for Consistency w/Strategic Plan & Planning Priorities for Budget Year • Recommend Changes as Appropriate President’s Area President’s Area Council • Prioritize Requests • Allocate Resources Budget Committee • Reviews Priorities • Recommends Preliminary, Tentative, and Final Budget Joint Meeting President • Recommends to Board of Trustees Board of Trustees Council of Presidents Campus Community
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Approved by Planning Committee, March 1, 2013
Annual Planning and Budget Process Flow Chart
Evidence of Need
• PEP • Outcomes Assessment results • SEM • External accreditations • Regulatory
• Emergency • Other
Solid line represents process Broken line represents communication
Board of Trustees Council of Presidents Campus Community
PLANNING COMMITTEE REPORT for Joint Meeting of Budget & Planning Committees
May 9, 2014
Accomplishments 2013-2014:
Unique to 2013-2014:
o Drafted 2014-2019 Institutional Strategic Plan (approved by Board of Trustees, 050814) o Drafted BP 3250: Institutional Planning to replace D 1150 (adopted by Board of Trustees
010914) o Created Glossary of Acronyms for Integrated Planning & Decision-Making Guide o Identified Glossary of Definitions/Terms for Integrated Planning & Decision-Making
Guide o Revised Operating Procedures
Standard Practice:
o Reviewed Annual Progress Report for 2012-2013 o Established Planning Priorities for 2014-2015 o Developed Annual Planning Guidelines for 2014-2015 o Coordinated Program Evaluation & Planning (PEP) Forum (2013 PEP)
Work in Progress & Continuing for 2014-2015:
o Develop Administrative Regulations/Procedures to accompany BP 3250 (administrative responsibility)
o Review Integrated Planning & Decision-Making Guide o Strengthen integrated planning (planning & budget linkages; PEP & annual planning
linkages; planning as ongoing activity)
FINAL DRAFT of 2014-2019 Strategic Plan
Approved by Planning Committee April 4, 2014 Goal 1: Improve Student Success Objectives:
a. Facilitate a seamless progression of students from the moment of first contact to goal achievement
b. Provide a high-quality and safe environment that is conducive to learning c. Enhance availability and use of technology to support student learning and achievement d. Provide a variety of opportunities for students to gain knowledge and experience
relevant to current educational and industry needs e. Promote academic excellence and evaluate delivery of instruction and services to ensure
that they address student needs f. Evaluate and increase the use of outcomes assessment results and data to improve
student learning and achievement
Goal 2: Promote a Culture of Connectedness & Inclusivity Objectives:
a. Enhance internal communication and collaboration throughout the campus community b. Foster a culture of participatory governance c. Create an immersive and engaging student experience d. Ensure accurate and consistent information is communicated throughout the campus
and the college’s geographic service area e. Strengthen external relationships and expand partnerships f. Foster a culture of inclusivity that acknowledges and recognizes diversity in all its forms.
a. Increase capacity for and practice data-informed decision-making b. Promote a culture of continuous improvement, review, and accountability c. Provide professional development opportunities that support and enhance the
effectiveness of college employees d. Develop and secure resources to support the mission of the college and its plans e. Promote initiatives that contribute to the long-term sustainability and vitality of the
college f. Establish practices that enhance the college’s ability to adapt to future demands g. Develop and use technology to increase efficiencies and institutional effectiveness
a. Increase efficiency and linkage in the planning and budget allocation process b. Strengthen integrated planning c. Increase the effectiveness of methods for communicating and documenting decisions
Planning Priorities 2014-2015 Based on Objectives Identified in
Preliminary Draft of 2014-2019 Strategic Plan
Goal 1: Inspire Student Success o Facilitate a seamless progression for students from the moment of first contact to goal
achievement (Objective 1a) o Enhance availability and use of technology to support student learning and achievement
(Objective 1c) o Evaluate delivery of instruction and services to ensure that they address student needs
(Objective 1e) o Use outcomes assessment results to improve student learning (Objective 1f)
Goal 2: Promote a Culture of Connectedness
[No objectives identified as priorities for 2014-2015]
Goal 3: Strengthen Institutional Effectiveness o Promote a culture of continuous improvement, review, and accountability (Objective 3b) o Develop and secure resources to support the mission of the college and its plans (Objective
3d) o Promote initiatives that contribute to the long-term sustainability and vitality of the college
(Objective 3e) Goal 4: Integrate Planning & Decision Making o Increase efficiency and linkage in the planning and budget allocation process (Objective 4b) o Integrate major institutional plans and implement integrated planning model (Objective 4c) o Increase communication regarding decisions and achievement of institutional goals
(Objective 4d)
Approved by Planning Committee, December 13, 2013 Approved by Board of Trustees, February 13, 3014
Note: The wording of Objectives 1a, 1e, 1f, 4c, and 4d were adjusted between the Preliminary Draft and the Tentative Draft of the 2014-2019 Strategic Plan. Objectives 4b, 4c, and 4d were renumbered between the Preliminary Draft and the Tentative Draft of the 2014-2019 Strategic Plan.
5/8/14
2014/2015 Planning and Budget Process
Cabinet Recommendation ‐ Area and Unit Plan Resource Dependent Priorities
Tentative Budget Development As part of the Planning & Budget development process, each Area consolidates and prioritizes resource requests received from their units and forwards them to President’s Cabinet for consideration and inclusion in the college budget. Resource dependent activities are evaluated within the context of the Strategic Plan (particularly the Planning Priorities) and Budget Parameters. As emerged last year, staffing requests continue to be a significant theme. This year, staffing is excluded from the unit planning process and will be addressed through a separate prioritization procedure that will focus on existing vacancies, not new positions. Additional information on proposed hiring timelines will be available when the proposed Tentative Budget is circulated later this month. Please find Cabinet’s recommended list of resource allocation requests attached. These requests are proposed for inclusion in the Tentative Budget and are presented here for your review and comment. The Tentative Budget is scheduled for review by the Budget Committee on 5/15/14 before presentation at a public forum on 5/22/14. You are welcome to attend either or both events. The Board of Trustees will consider adopting the Tentative Budget at their June meeting on 6/12/14. The Final Budget will be developed and circulated in September. Final financial information from the state will be available following passage of the state budget which is expected in July (but sometimes occurs later), however, preliminary projections of income and expenditures for fiscal year 2014/2015 do not indicate much, if any, available funding for the attached initiatives.
2014/2015 Planning and Budget ProcessCabinet Recommendation ‐ Area and Unit Plan Resource Dependent Priorities
Tentative Budget Development
5/8/14
NVC Resources
Strategic Goal
Program Activity Cost
Priority 1.a to 4.c Area/ Unit Name Actions From Scheds B‐H Notes
11.b, 1.d, 2.e, and safety
Facilities Services/Student Services/Instruction
Vehicle Replacement ‐ Year 1 of 4 year lease(s) ‐ Four 12 passenger vans ($21,000), two hybrid sedans ($12,000), two SUV police vehicles ($12,000). Each to be 60 month leases.
Estimated annual cost $34,500.
$44,500 Includes patrol/police vehicle
enhancements.
2 1.a, 2.a, 2.d, Print Services/Administrative
ServicesDigital Media Production Printer‐ Year1 ‐ 48 month lease. $5,280
31.a, 1.b, 3.a, 3.f, 3.g, 4.c
Information TechnologyAdditional consulting services for scheduling and A&R projects (specifically ‐ degree audit, educational planning module, FTES
planning reports)$30,000
4
1.a, 1.b, 1.c, 2.a, 2.d, 2.e, 3.d, 3.f, 3.g,
4.c
PO Phone system analysis $2,000
51.a, 1.c, 1.e, 2.d, 2.e, 3.e,
3.g, OI Online Catalog Software Year 1 ($12,000 per year thereafter) $50,000
Total $131,780.00
SAMPLES For GASB 54 Reporting Structure as described inBP 6225 Fund Balance Classification and Spending PrioritizationGASB 54 was adopted to improve reporting of college fund balances. Tile Budget anel Accounting Manual forCalifornia Community College's allows two reporting metilods for tile fUllcl i)alance:
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Non-spendable Fund BalancesThese fund balances are the net balance of assets and liabilities that are held legally, contractually or in a '"notin spendable form." This includes all legally or contractually restricted balances as well as prepaid, inventoryand other items considered "not in spendable form."
"Prepaids" - funds held for payments for memberships that begin July 1, 2014 (next Fiscal Year) butare paid prior to June 30, 2014 (current Fiscal Year).
Restricted Fund BalancesThese fund balances are the net balance of assets and liabilities that have provisions that are externallyimposed. These are grants or other funds lilat are restricted by tile debt covenants. grantor, contributor, or bylaws or regulations of external governments. In general these include a legally enforceable requirement thatthe resources be used only for the specific purposes stipulated in the grant. debt covenant or by law.
Grant funds - funds that are restricted by their source, also called '"categorical" funds.
Committed Fund BalanceCommitted Fund Balances are those imposed by a formal action taken by the Board of Trustees. Once theBoard of Trustees has taken formal action the assets cannot be used for other purposes unless the Board ofTrustees removes or changes the specified use by taking the same action it employed previously to committhose balances.
Other Post Employment Benefits Funding Plan - Board adopted funding plan that includes annualcontributions to OPEB liabilities as recommended by the Budget Committee and District auditor.
Assigned Fund BalanceAssigned Fund Balances are the net amounts of assets and liabilities constrained by tile intent of the Board ofTrustees. The intent will not be done by formal action of tile Board of Trustees but Will be part of items such asthe adopted budget or in a statement by tile ~oard of Trustees or by tile Superintendent/President.
Funds set aside for Schedule Mainte ance project matching funds, Instructional Equipment matchingfunds, capital outlay projects, techn logy refresh/other operational & institution-wide needs. Fundsmay accumulate over multiple fiscal y ars to achieve project completion at a future date.
Traditionally called the unrestricted eneral fund balance ("reserve"). Cannot fall below 5% of totalgeneral fund monies, per the Chanc IIor's Office. Actual balance (percentage) may be higher at thediscretion of the Board.
Unassigned Fund BalanceTypically, unassigned fund balances will be imited to the general fund and, by definition, are the residualbalance for fund balance.
NAPA VALLEY COMMUNITY COLLEGE DISTRICTOFFICIAL BUDGET
GENERAL FUND BUDGET SUMMARYFISCAL YEAR 2013-2014
INCREASEADOPTED % OF TENTATIVE OFFICIAL % OF (DECREASE)
BUDGET ACTUAL TOTAL BUDGET BUDGET TOTAL (Col. 5 - Col. 2)
Total per Year $180,829 $327,304 $490,956 $654,608 $818,261 $981,913 $1,145,565 $1,309,217 $1,472,869 $1,636,521
The Budget Committee further proposes that the Board of Trustees consider the following additional funding plan options:1
2
3
3/14/12 - Revised based on new actuarial study completed in 12/2011. Original plan approved by the Board of Trustees on December 7, 2011.
Currently total liability as if June 30, 2011:2011-12 Annual Required Contribution (ARC):
Upon acceptance of the audited financial statements of the previous fiscal year, the Board of Trustees will consider an additional deposit to CERBT equal to 1% of the prior year un-restricted general fund expenditures in any year where the un-restricted fund balance (reserve) exceeds 10%.Fiscal Year 2011-12 one-time transaction: transfer an amount equal to 50% of the fund balance from the Post Retirement Benefits Fund currently held in the County of Napa Treasury to the CERBT trust program.Review and revise this Funding Plan upon receipt of each updated Actuarial Valuation, as needed.
(Please note, the amount of ARC liability will vary based on future actuarial studies.)
Categorical & Grant Program payments$561,580
Annual "Pay As You Go" installment$1,181,700
All categorical and grant funded programs will budget for their projected allowable OPEB costs on an annual basis. These budgeted funds will be deposited in the CERBT trust program after the annual audit.All projected costs for current retiree benefits liability will be budgeted on an annual basis ("Pay As You Go")The remaining un-funded portion of the ARC will be budgeted annually from un-restricted general funds in increasing percentages of 10% per year. These expenditures will be deposited to the CERBT trust after the annual audit. See sample funding plan below.
15/20/2014Copy of prepaid - deferred FY12-13-new format.xls
NAME INV # DATE ACCOUNT CODE AMOUNT TOTAL
Card Member Services 138499 10/8/2013 30.00 30.00$ Card Member Services 139980 11/14/2013 70.00 70.00 Card Member Services 140889 12/11/2013 40.00 40.00 Card Member Services 141645 1/14/2013 40.00 40.00 Card Member Services 144098 2/12/2013 40.00 40.00 Fastrak Expenses J012119 3/13/2013 11-696000-9999-55215-4411 (59.00) (59.00) Fastrak Expenses J012120 3/13/2013 11-696000-9999-55215-4411 (27.50) (27.50)