Representing the work of a Task Force on Community College Finance established by the California State Legislature, this report recommends criteria and standards for the implementation of a new program-based funding mechanism for the state's community colleges. After reviewing the legislative mandate for the implementation of program-based…

This manual offers guidelines to Oregon school districts and community colleges for budget preparation and accounting. The publication contains all changes from the 1973 legislative session; describes the budgeting process; and gives sample agendas, calendars, planning charts, and resolutions to be enacted by a school board in making up a budget.…

This report from the California Postsecondary Education Commission presents six proposals as its first priorities during the upcoming deliberations on the 1990-91 California State budget, along with three additional proposals if new monies become available. The proposals are as follows: (1) supporting full funding of the base budgets and…

Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

Background information is presented for use by the Board of Governors of the California Community Colleges Budget and Finance Committee in developing principles for allocating state funds to community college districts in 1983-84 and in the future. First, committee tasks and objectives are outlined, and the major issues affecting the allocation of…

California's community colleges develop their own requests in concert with their district five-year master plan. They then submit those requests to the State Chancellor's Office for review. This document discusses the current process of submitting proposals for collaborative facilities projects, and outlines and discusses five recommendations for…

The fourth in a series of analytical studies of the financing of community colleges in the United States, this report provides information for the 38 states which accounted for more than 95% of the total Fall 1978 community college enrollment. Data indicate that allocation of funds to community colleges still follows four traditional patterns and…

Based on information provided by state directors of community/junior college education, this report reviews state approaches to community college financing. The report includes data from 35 states, which together accounted for 86.3% of the total enrollment in community/junior colleges in 1980. Section I presents conclusions drawn from the data,…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

The case studies of performance budgeting for higher education by Hawaii and Washington illustrate the issues and obstacles involved in new approaches to accountability. Issues covered: development of performance measures, aggregation and analysis, quantitative v qualitative measures, performance measures and responsibility accounting, and…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

As Proposition 13 necessitated more drastic curtailment of expenditures than had been anticipated when the modified zero-based operational plan for 1978-79 was devised, the budget development procedure was revised for 1979-80. The process is divided into three phases: educational programs, district fiscal plan, and the operational plan. This…