Sacramento City CollegeSacramento City CollegeFinancial Resource AllocationFinancial Resource Allocation
‘ A Primer’ ‘ A Primer’
Strategic Planning, Accreditation, Budget Planning, Unit Strategic Planning, Accreditation, Budget Planning, Unit Planning and Resource Allocation---all in one session! Planning and Resource Allocation---all in one session!
Bob Martinelli, VPABob Martinelli, VPA
5 October 20125 October 2012
Strategic Planning SystemStrategic Planning System
• A reliable, understood system for planning, resource allocation designed to ensure goal attainment and mission accomplishment
• Many components/facets: – Entire system is data driven– The planning cycle includes: Evaluation, integrated planning,
resource allocation, implementation and re-evaluation– Resource allocation is linked to Mission, Goals, Objectives and
measurable/defined OUTCOMES– Evidence & Data back up all actions and decisions
• Continuous Process Improvement and Mission Accomplishment result in Institutional Effectiveness
Relationship to Accreditation • ‘Guide to Evaluating Institutions’– A MUST READ !!!
• Standards– ‘Plan to plan’ essential for linkage – I: Institutional Mission and Effectiveness– II: Student Learning Programs and Services– III: Resources– IV: Leadership and Governance
• Resource allocation MUST be linked to Institutional Plans– Decision making based on Mission, Goals AND Objectives
(measurable), Evaluation of outcomes– Four resources described: Human, Physical, Technology and
Financial
• Planning cycle defined: Evaluation, Integrated Planning, Resource Allocation, Implementation, Re-evaluation
Planning CycleOverview, Timelines and Key Components
DATA EVAL
- OUTCOMES- SLOs/GELOs- Environmental Scans- Student Surveys- LRCCD Strategic Plan- Accreditation Standards- Effectiveness Reports- Metrics- Program Review
StrategicMaster Plan
Strategic Goals & Directions Set
CSPC
Family of Plans
Objectives SetResource Needs
Defined
ResourceAllocation
PlanImplementation
1 Jul 20XX
FEEDBACK
Aug/Sep Sep/Oct Oct-Apr May/June
College Goals Linked to District Directions& College Strategies
LRCCD Future Direction SCC GoalsSCC Goals SCC StrategyReview district and college processes and procedures related to educational goal achievement; identify and address those that may act as obstacles to student goal completion.
Goal A: deliver student-centered programs and services that demonstrate a commitment to teaching and learning effectiveness and support student success in the achievement of basic skills, certificates, degrees, transfer, jobs and other student educational goals.
Review courses, programs and services and modify as needed to enhance student achievement
Assess course and program schedules to confirm that students can enroll in essential courses in order to complete their certificate or degree requirements within a specific time frame.
Goal B: Align enrollment management processes to assist all students in moving through programs from first enrollment to completion of educational goals.
Provide students with clear pathways to goal completion
Continue to exercise the prudent approach that has helped Los Rios maintain its current financial stability.
Goal C: Improve organizational effectiveness through increased employee engagement with the college community and continuous process improvement.
Continue to exercise transparent and fiscally sound financial management.
SCC Family of Plans
Strategic Master PlanStrategic Master Plan
EducationalPlan
Resource Management& Capital Outlay Plan
Student Support Services Plan
Staff Development Distance Education
Matriculation
Safety, Security & Environmental
Information TechTutoring Other Program Plans
Resource Resource PlansPlans FinancialFinancial FacilitiesFacilities Faculty Faculty Classified Classified
StaffStaffInformationInformationTechnologyTechnology
Program Program PlansPlans
Operational Operational Unit PlansUnit Plans
U n i t P l a n s
Institutional Institutional PlansPlans
Student Equity
SCC SCC AnnualAnnual College Plan College Plan
MissionMission
College GoalsCollege Goals
Data / OutcomesData / Outcomes
Unit PlansUnit Plans Program PlansProgram Plans
ObjectivesObjectives ObjectivesObjectives
Resource AllocationResource AllocationDecisionsDecisions
OutcomesOutcomes
ExecutionExecution
AnnualAnnualCollegeCollege
PlanPlan
Resource AllocationResource AllocationCollege Discretionary FundsCollege Discretionary Funds
Classified StaffClassified Staff
FacultyFaculty
FinancialFinancial
FacilitiesFacilities
Information Information TechnologyTechnology
District ProcessDistrict Process& Funding& Funding
IntegratedIntegratedCollege College
Discretionary Discretionary FundsFunds
80%-20% ‘Bucket’ Concept
From DO From DO PDF SchedulePDF Schedule
Academic YearPlanning and Execution FunctionsPlanning and Execution Functions
AY 11-12AY 11-12 AY 12-13AY 12-13 AY 13-14AY 13-14 AY 14-15AY 14-15
ExecutionOutcomesOutcomesPlanning
ExecutionExecution
PlanningPlanning
ExecutionExecution
PlanningPlanning
ExecutionExecution
PlanningPlanning
• Concurrent functions each academic year• Executing12-13 Plan developed in 11-12 AY
• X Y Z approach to prepare for worst case• Multi-year outlook following district’s lead
• Beginning planning cycle for AY 13-14: Key Components• District PDF Schedule• Annual allocations and carryover funding
LRCCD Budget Scenarios—Tentative BudgetLRCCD Budget Scenarios—Tentative BudgetFY 2012-13—Developing FY 2013-14FY 2012-13—Developing FY 2013-14
• Scenario Z: (BEST: Governor’s plan + Prop 30 passes)– Statewide: +218M added revenue growth– LRCCD Portion: +7.6M– Cumulative reduction: -$102.6M (FY 10-13)
• Scenario Y: (MID: Revenue buys down deferral and Prop 30 passes)– Statewide: $ 0 added revenue growth– LRCCD Portion: -$ 0M (no cola on any: ~$90M): -$ 0M (no cola on any: ~$90M)– Cumulative reduction: -$110.2M (FY 10-13)
• Scenario X: (WORST: Prop 30 fails & -$264M for CCC)– Statewide: -$264M additional cuts to CCC– LRCCD Portion: -$12.2M– Cumulative reduction: -$122.4 (FY 10-13)
• NOTE: Scenario X was implemented for LRCCD on 1 July 2012 for FY 2012-13—some mods with adopted budget plan
Funds Available—FY2012-13 + 2Funds Available—FY2012-13 + 2Developing FY 2013-14 + 2 PlanDeveloping FY 2013-14 + 2 Plan
Source of Funds2 MAY '11
12-13 PlanAPR '12 12-13 Plan Change Projected 2013-14 Projected 2014-15
College Discretionary Fund (CDF) 2,047,840 2,047,840 0 2,047,840 2,047,840
09-10 PDF OTO (214,139/PDF) 53,535 53,535 0
10-11 PDF OTO (94,936) 23,734 23,734 0 23,734
11-12 PDF OTO ('-28,145) Instructionally Related (IR) 200,000 200,000 0 170,000 170,000 Out of State Tuition 0 09-10 PDF (180,643) 45,160 45,160 0 10-11 PDF (165,781) 41,446 41,446 0 41,445 11-12 PDF SIEF & LM (70,824/09-10PDF) 17,706 17,706 0 10-11 PDF (68,053) 17,014 17,014 0 17,013 11-12 PDF (83,992) 41,992 21,000 21,000 State Lottery Funds (11-12PDF 313,903) 225,000 313,903 88,903 250,000 250,000 Non-Instructional Equipment 0 09-10 PDF (229,730) 57,433 57,433 0 10-11 PDF (84,788) 21,197 21,197 0 21,197 11-12 PDF 0 Partnership for Excellence (PFE) 450,000 423,552 (26,448) 423,552 423,552
Subtotal 3,200,065 3,304,512 104,447 3,015,781 2,912,392 0
Other Funding 0 Categorical Integration 150,000 137,060 (12,940) 150,000 150,000 Capital Outlay/Bookstore 100,000 200,000 100,000 200,000 200,000 Carryover 75,000 100,000 25,000 75,000 75,000 2009-10 Unallocated ($270,975) 67,743 67,743 0 0 0 2011-12 Unallocated ($10,324) 10,324 408,564 398,240 0 0Budget Committee Reserve ($200,418) 0 50,000 50,000 0 0
Subtotal 403,067 963,367 560,300 425,000 425,000
Total Funds Available 3,603,132 4,267,879 664,747 3,440,781 3,337,392
Change from 2012-13 Plan (827,098) (930,487)
2013-14 Budget PlanKey Components
• Available funding: state, district and college sources– State enacted budget, LRCCD adopted budget– District PDF Schedule and other same year
allocations• Division/Department Base Allocations
– CDF, Lottery and IR• Program Plans and ‘college MOE’
– aka ‘above the line’ funding
• Unit Plan Funding• Seeking balance of all funding needs and confidence in
allocated funds for college execution
2012-13 Expenditures/Commitments2012-13 Expenditures/CommitmentsPredicated on DO ‘X’ BudgetPredicated on DO ‘X’ Budget
• Funds Available: + $665K ($4.268M)
– $64K short/CDF; $44K gain in carryover
– Will pick up all changes at mid-year review
– Expect to be able to hold sustain current plan
• Increase CDF and Lottery bases by 5%
– IR at 100% of base
– CDF at 85%; Lottery at 90% of base
• Modify ATL allocations based on past performance and improvements—several areas of savings noted
• Program Plans at 11-12 Level or better
• Budget Committee: $250K
• ~$50K to carry forward to FY 13-14
Terminology and Timelines
• Planning timeline summary sheet (handout)
• Budget Committee terminology and ranking process (handout)
• SCC Goals and Strategies for 2013-14 (handout)
• Strategic Planning terms and definitions—brochure, Strategic Plan and Financial Resource Plan
Recommended Reading/Review
• Budget memoranda at Inside SCC>President>Budget– President’s Memo: 19 April 2012– BC Recommendation: 23 April 2012– President’s Response: 22 May 2012– VPA Mid-Year Review: TBD
• LRCCD Adopted Budget Book: 12 Sep 2012– Chancellor’s Brief and Tentative Budget Book
• Strategic Planning Documents– Brochure for Overview– Financial Resource Plan: Inside SCC>Administrative
Services>Planning
Summary & QuestionsSummary & Questions
• Review all assigned documents & handouts– Know web site locations for reference
• ‘Financial Resource Allocation Plan’ Review– Key document for working through the annual budget
process• Timelines vary with ongoing budget mess in California• Next action points:
– November election/ Prop 30 outcome– District PDF Schedule– Accreditation preparation
Guide to Evaluating InstitutionsSome relevant extracts……
• …the planning cycle is comprised of evaluation, goal setting, resource distribution, implementation and re-evaluation
• …the institution insures consistency between mission and institutional goals and plans
• …institutions report or store good evidence in many formats
• …sets goals to improve its effectiveness…and states OBJECTIVES derived from them in measurable terms so that achievement can be determined
• …”resource” planning is integrated with institutional planning…systematically assesses the effective use of ‘resources’ through measurement for process improvement
• …the institution implements policy to insure faculty, staff, administrators and students participate in decision making
