CC (Local) – Budget Planning


Budget planning shall be an integral part of overall program planning so that the budget effectively reflects the College District’s programs and activities and provides the resources to implement them. In the planning process, general educational goals, specific program goals, and alternatives for achieving program goals are considered by each budget manager prior to submission. Budget planning and evaluation are continuous processes and should be a part of each month’s activities.

BUDGET PREPARATION
The College President or designee shall supervise the development of a budget calendar and a specific plan for budget preparation that ensures appropriate input from all levels of operation within the College District. The budget shall conform to Texas Higher Education Coordinating Board requirements and meet the standards of the Southern Association of Colleges and Schools Commission on Colleges.

The College President or designee shall have:

1. Responsibility for the preparation of a budget covering estimated receipts and proposed expenditures of the College District for the ensuing fiscal year.

2. Responsibility for ensuring that proper records are kept and that copies of all forms, budget, and other reports are filed with the proper authorities at the proper times.

The College President may designate the vice president of business services as deputy officer. The deputy budget officer shall assist in professional and technical aspects of the budget preparation.

The budget must be itemized in detail according to classification and purpose of expenditure and shall be in the format required by the “Annual Financial Reporting Requirements for Public Community and Junior Colleges in Texas,” and Coordinating Board rules.

BUDGET MEETING
After the proposed budget has been prepared, the Board President shall call a Board meeting, giving public notice in a manner complying with the Open Meetings Law and stating the purpose of adopting a budget for the succeeding year.

Any taxpayer of the College District may be present and participate in the hearing.

The annual public hearing on the proposed budget shall be conducted as follows:

1. The Board President shall request at the beginning of the hearing that all persons who desire to speak on the budget give their names to the secretary. Only those who sign in with the secretary shall be heard.

2. Prior to the beginning of the hearing, the Board President may establish time limits for speakers and may determine the number of speakers for group presentations.

3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget.

4. No officer or employee of the College District shall be required to respond to questions from speakers at the hearing.

AVAILABILITY OF PROPOSED BUDGET

After it is presented to the Board and prior to adoption, a copy of the proposed budget shall be available for inspection during regular business hours.

BUDGET ADOPTION
An itemized budget covering the operation of the College District shall be approved on or before September 1 of each year for the fiscal year beginning on September 1 of each year.

The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the College District’s approved purchasing procedures. The expenditure of funds shall be under the direction of the College President or designee who shall ensure that funds are expended in accordance with the adopted budget and any rules or guidelines in which the College District is serving as fiscal agent.

No public funds in the College District may be spent in any manner other than as provided for in the budget adopted by the Board. The College District shall not lend its credit or gratuitously grant public money or things of value in aid of any individual, association, or corporation.

The College District shall not grant any extra compensation, fee, or allowance to a public officer, agent, servant, or contractor after service has been rendered or a contract entered into and performed in whole or in part. Nor shall the College District pay or authorize the payment of any claim against the College District under any agreement or contract made without authority of law.

A contract for the acquisition, including lease, of real or personal property is a commitment of the College District’s current revenue only, provided the contract contains either or both of the following provisions:

1. Retains to the Board the continuing right to terminate the contract at the expiration of each budget period during the term of the contract.

2. Is conditioned on a best efforts attempt by the Board to obtain and appropriate funds for payment of the contract.

Copies of the annual operating budget shall be furnished to the Coordinating Board (two copies), the Governor’s Budget and Planning Office, Legislative Budget Board, and Legislative Reference Library by December 1st of each year. Additional copies shall be delivered to the Legislators or State Offices and Officials as required.

BUDGET AMENDMENTS
The Board shall have the authority to amend the approved budget or to adopt a supplementary emergency budget to cover necessary unforeseen expenses.

REVIEWED: 03/05