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Standard IIID.1.d
The institution clearly defines and follows its guideline and processes for financial planning and budget development, with all constituencies having appropriate opportunities to participate in the development of the institutional plans and budgets.
Descriptive Summary
The college has implemented guidelines and processes that bring together participatory governance committees in a manner that offers multiple avenues for input.
Financial Planning and Budget Development are highly participatory processes. Student/Program Learning Outcomes and Program Review are directed by a subcommittee of the college’s Academic Senate and, as such, primarily represent faculty perspectives. However, these reviews incorporate participation from all segments of the college community, including students, classified staff, and administration, as well as faculty. Results from SLO/A, PLO, and Program Review are presented college-wide and in College Council, the college’s top-level participatory governance body.
Budget development is deliberately a college-wide activity that does involve participation from all segments of the college community. (3D.1.d.1)
Based on the outcomes of SLO/A, PLO, and Program Review processes, the budget is built on identified college priorities, following the college’s mission statement and strategic plans. The budgeting process of FY2013-2014 was a modified via a zero-based process; only salaries based on position control and certain mandated costs were budgeted outside of direct participation. All programs and cost centers were provided a budgeting worksheet to develop budgets based upon their program’s needs, supported by resource requirements outlined in Program Review. Explanation and supporting evidence was asked for every proposed expense.
Each individual proposed budget was consolidated into a college-wide worksheet, presented to Division Chair Council (3D.1.d.2) and eventually to College Council for review. Final decisions were made within the President’s Cabinet, communicated through College Council, prior to forwarding to the district’s offices for inclusion into the district’s overall budget. (3D.1.d.3)
District- and college-level participatory governance and administrative processes work in tandem in budget development. The district develops an annual Budget Calendar, used as an overall guide by the district and both colleges to ensure that both Tentative and Final Budgets are completed by the Board of Trustees’ deadline for adoption. Budget preparation processes for the district and colleges are explicitly stated in Administrative Procedure 6200. (3D.1.d.4) The College Council, Division Chair Council, and Performance Goals Committee communicate and recommend budgetary priorities. Through the timelines set by these bodies, coordinated with the district’s calendar, and through budget workshops communicated and orchestrated by the VP of Administrative Services, the entire college is included in these processes. (3D.1.d.5) In addition, Student Learning Outcomes and Program Review are core parts of the Integrated Planning and Resource Allocation Process, as described earlier in this document. Since the last accreditation in 2007, there have been several changes in leadership; however, guidelines and processes for financial planning and budget development processes have been well-communicated and maintained and demonstrated ongoing improvement.
Self-Evaluation
The college meets this standard. Budget and financial planning processes for the college are well-established and documented, as well as widely distributed to the college at-large. All college constituencies are invited to participate and collaborate on the development of fiscal plans.
Actionable Improvement Plans -
Continue an analysis of the possibility of reinstating a district-wide budget advisory committee which has been incorporated in the function of the District Council.
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Complete establishing the college’s Budget and Resource Advisory Council (BRAC) as part of the Integrated Planning and Resource Allocation Process by the end of February 2014.
Evidence
3D.1.d.1
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Budget Process Memo
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http://www.westvalley.edu/committees/Accreditation/2013/evidence/3d/2013-2014_budget_process_memo.pdf
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3D.1.d.2
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Division Chair Council Minutes re: Budget Development
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http://www.westvalley.edu/committees/Accreditation/2013/evidence/3d/DCC-PGC_summary_11_13_13_approved.pdf
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3D.1.d.3
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West Valley College Budget 2013-2014
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http://westvalley.edu/committees/Accreditation/2013/evidence/3d/2013-14_Final_Budget.08.14.13.pdf
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3D.1.d.4
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Administrative Policy 6200
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http://www.westvalley.edu/committees/Accreditation/2013/evidence/3d/ap_6200.pdf
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3D.1.d.5
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2013-14 Budget Process
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http://www.westvalley.edu/committees/Accreditation/2013/evidence/3d/fy13-14_budget_process.pdf
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