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Background
This year, for the second time, Windward Community College is publishing its operating budget and making it available to the entire college community. Windward Community College is committed to an open and inclusive budget development process that utilizes the College Mission and the Windward 2002/2010 Strategic Plan as the primary document for prioritization of all discretionary expenditures. The Strategic Plan is reviewed for revision annually in response to program reviews and critical changes in the college environment.
In spring of each year, Deans and Directors work with their units to develop budget requests. Justifications and priorities are prepared based on demonstrated need (program review and assessment data), college priorities (Strategic Plan), or emergency circumstances. These requests and justifications are submitted to the Budget Committee.
In April and May, the Budget Committee reviews the requests and recommends expenditures based on justifications. When requests exceed, or fail to be met by, available funds, the Budget Committee recommends prioritization and adjustments using the strategic plan priorities. In June, the Chancellor will determine the final operating budget for the year considering Budget Committee recommendations, other sources of funds, etc.
For 2006?/2007, the college is fortunate to be anticipating an increase in available funds. The Budget committee and the administration decided to allocate the annual budget in multiple rounds. An increased base allocation and additional internal allocations were made in July. Then, in October and again in January, the actual revenues and expenditures for the first two quarters will replace the estimates used for budgeting. At that time cuts or additional allocations will be recommended to the Chancellor by the Budget Committee. In April, final adjustments for the year will be made if necessary. The Budget Committee will be consulted on any interim adjustments. The budget and its back-up documents will be posted on the college web page.
The following pages provide the beginning Annual Operating Budget for 2006/2007.
Windward Community College
2005-2006 Annual Operating Budget
Annual Operating Budget Summary Page
Part 1.
| APPROPRIATION |
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8,582,681 |
Collective Bargaining not included. |
| POSITIVE ADJUSTMENTS: |
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|
|
| PROJECTED TUITION |
1,605,288 |
|
|
| FY2006 TUITION CARRYOVER |
150,000 |
|
Projected. |
| COLLECTIVE BARGAINING |
0 |
|
|
| RESEARCH AND TRAINING FUNDS |
115,000 |
|
Estimate _based on FY 06 |
| SPECIAL FUND TRANSFERS |
25,000 |
|
ETC/OCET special fund |
SIT POS. ADJ. |
|
1,895,288 |
|
| NEGATIVE ADJUSTMENTS: |
|
|
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| SYSTEMS ASSESSMENTS |
(182,040) |
|
Projected from FY06 UHF,Banner,risk mgt. |
| FACULTY C/B (UH PORTION) |
0 |
|
To determined when C/B included. |
| TUITION WAIVERS |
(47,385) |
|
Projected required |
SIT NEG. ADJ. |
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(229,425) |
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| ROUNDING |
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(44) |
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| STARTING TOTAL
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10,248,500 |
Part 2.
| FIXED COSTS: \1
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REGULAR SALARY PAYROLL- |
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Salaries at FY06 rate, all budgeted pos. full-funded. |
| INSTRUCTION |
2,410,011 |
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| ETC/OCET |
1,575,049 |
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| ACADEMIC SUPPORT |
865,924 |
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| STUDENT SERVICES |
838,597 |
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| INSTITUTIONAL SUPPORT |
1,391,904 |
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Workers Comp. included. |
| OTHER FIXED COSTS |
1,147,000 |
\1 |
IS only (utilities). Adjusted from FY06. |
S/T FIXED COSTS |
|
8,228,485 |
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Part 3.
| ESSENTIAL COSTS: \2
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| PAYROLL |
540,000 |
|
projected Lecturers/Overload |
| OTHER CURRENT EXPENDITURES |
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|
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| INSTRUCTION |
67,300 |
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Includes $81, 097 College equipment replacement |
| ETC/OCET |
118,400 |
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| ACADEMIC _SUPPORT |
218,600 |
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| STUDENT SERVICES |
21,800 |
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| INSTITUTIONAL SUPPORT |
631,000 |
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S/T ESSENT. COSTS |
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1,597,100 |
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ROUNDING |
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185 |
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| BALANCE (STARTING - FIXED - ESSENTIAL) |
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423,100 |
Student help & casuals not included. |
Part IV.
| INTERNAL ALLOCATIONS (IA): |
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| STUDENT HELP- |
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| INSTRUCTION |
39,000 |
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| ETC/OCET |
9,000 |
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| ACADEMIC SUPPORT |
81,000 |
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| STUDENT SERVICES |
55,224 |
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| INSTITUTIONAL SUPPORT |
32,000 |
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| CASUAL PAYROLL - |
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|
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| INSTRUCTION |
20,000 |
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| OTHER OPERATING EXPENSES- |
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| INSTRUCTION |
10,900 |
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Training/Equipment |
| ETC/OCET |
17,000 |
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Equip./R&M/Aerospace |
| ACADEMIC SUPPORT |
13,900 |
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Media/Training |
| STUDENT SERVICES |
2,500 |
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Training/Mileage |
| INSTITUTIONAL SUPPORT |
70,000 |
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ACCJC/Staff. Dev./Truck. |
| EMERGENCY/CONTINGENCY FUNDS |
72,600 |
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|
S/TIA |
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423,124 |
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| ROUNDING |
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24 |
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| BALANCE (STARTING - FIXED - ESSENTIAL - IA) |
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0 |
/3 |
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\1 Definition of "Other Fixed Costs" -
Expenses incurred to support the physical plant equipment and operating capacity of the College Charges set and subject to change primarily by external agencies such as utility charges contract and other similar service costs. Fixed costs remain relatively constant. Examples of fixed costs: Telephone, Electricity, Gas, Water, Sewer.
Only Institutional Support was considered to have "Other Fixed Costs" Following is a detailed breakdown of the fixed
Telephone |
32,000 |
Electricity |
1,000,000 |
Gas |
26,000 |
Water |
28,000 |
Sewer |
36,000 |
Trash |
16,000 |
Computer Licenses |
9,000 |
Total |
1,147,000 |
\2 Definition of "Essential Costs" -
Those costs which are considered necessary to the operation of the programs and which recur on an annual basis While they are subject to adjustment they remain fairly constant Therefore the do not have to be justified each year. Increases in the essentials will need to be justified and treat a budget request. Examples of essentials: vehicle gasoline & oil, phone book advertising, R&M equipment software licenses, service fees, maintenance contracts, postage, instructional supplies, duplicating supplies.
/3 This budget does not cover all priority needs of the departments and units. Additional funds will be distributed if they found to be available after actual revenues and costs are known.
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