The College Internal Budget is prepared on an annual basis. The Internal Budget is a planning document used to insure the optimum allocation of College resources for instructional programs and support services. The process reflects the consummated legislative budget request in regard to state appropriations and legislative intent relative to student fee increases and wage and salary adjustments.

Current budget development procedures utilize a modified base plus concept. Non-recurring expenditure budget adjustments (prior year carry forward, College-wide accounts, etc.) are excluded from the base year. Increases are provided for added cost arising from expansion, salaries and wages, employee benefits, utilities, leases, and supplies and equipment. Increases are also provided for program improvement or special areas of services which are consistent with the overall College plan considering the established goals and mission.

The budget build up, as well as the final budget composite, provides for expenditures by general object category. Current general expenditure object categories include salaries/wages, staff benefits, general supplies and expense, utilities, facility leases, and capital equipment.

Data are solicited from regional management on all relevant budget matters. This includes concurrence with approved personnel staffing schedules, fringe benefit programs, exchange of information concerning changes in unavoidable expenses, as well as plans for plant expansion and special program improvement needs. The data is reviewed to assure compliance with established internal goals and external legislative intent. The expenditure budget must not exceed the established revenue budget which incorporates revenue from student fees, state appropriations and miscellaneous sources. The appropriations amount is the result of legislative action, while forecasted fees are derived from prior year enrollment and the State Board of Trustees approved fee schedules. After the annual budget document is reviewed by College management, it is presented to the State Board of Trustees for approval.

After final approval the budget detail by location is accumulated by the regional business office and College Central Office staff for input to the College accounting records system. The budget detail for the new fiscal year is balanced/reconciled to the approved total budget. The new budget detail is reflected in the reports generated by the College accounting system for the month of July.