Budgeting and Coding 101Shoreline Community College

June 28, 2005

Presented by Mary Alice Grobins & Mike Scroggins

Budgeting 101

Budgeting at the System and State Level

State of Washington Biennial Budget Process SBCTC submits operating and capital budget

requests to Governor Fall, even years

Governor makes biennial budget proposal to Legislature December, even years “the knothole”

State of Washington Biennial Budget Process (cont’d) Each chamber of the Legislature writes its

own budget The Governor’s proposed budget is considered

by the Legislature The Legislature is not required to follow the

Governor’s proposal Protocol – Chambers take turns going first The budget is a law! (with a two-year life) Both chambers must agree on everything, down

to the last word

State of Washington Biennial Budget Process (cont’d)

The Governor signs the budget – has power to veto subsections

In the off year, “supplemental” budgets adjust the biennial budget

State Operating Budget

Legislature makes single appropriation to State Board

“Base Plus” approach – focus on “new money”

Typical new money: Enrollment slots Compensation increases New programs/specified funding

State Operating Budget

MONEY

IS

MONEY

Legislative Provisos and Salary Increase RestrictionsState Board Restricted Funds – “Earmarks”

Human Services28.9% CTC’s 4.5%

K-12 43.7%

Bonds5.3%

Other 5.1%

Universities 7.2%

Corrections 5.3%

$/billionsK-12 $10.165Human Services 6.719Universities 1.663Bonds 1.237 Other 1.185Corrections 1.241CTC’s 1.036Statewide Total $23.246

State of Washington General Fund Operating Budget 2003-05 Biennium$23.2 Billion

How Do Colleges Get State Money to Fund Capital Improvements and Repairs? Colleges prepare capital project requests every

two years A single, prioritized capital project request list is

developed and submitted to the Governor/Legislature

System strives to request only solid, well-justified projects

CTC prioritized request is generally respected by state budgeters – projects funded in priority order

How Do Colleges Get Projects on the Request List? Facility condition Project conformance with college strategic

and master plans State projections for student growth Well-planned and justified project requests

Who Decides which Projects are on the Request List, and in what order? Scoring committee of presidents, business

officers, facility coordinators Common criteria used to score and rank each

request Capital Budget Task Force agrees on final

prioritized request list, recommendation to State Board

State of Washington Capital Budget2003-2005 Biennium*2.81 Billion

$/millionsGovt. Operations $556.6Human Services 344.3Natural Resources 583.7Transportation 37.9K-12 420.3Universities 445.0CTC’s 425.9Statewide Total $2,813.7

K-1215%

Human Services

12%

Natural Resources

21%Transportation1%

Universities16%

CTC's15%

Govt. Operations

20%

* Includes 2004 Supplemental

Distribution of New Funded FTES New growth enrollments distributed based

upon each district’s relative share of expected future student demand

General enrollments allocated at same dollar amount. FY2006 - $4,510 each

$ Funding per FTE Old allocation formula resulted in varying

funding/FTE at each district Small colleges – higher per FTE funding

because of small college adjustment in old formula

Components of College Operating Budgets

Where Does College Operating Money Come From?FY 2003-04

General Fund 55%

Student Tuition 20%

Contracts & Grants 16%

Local Funds 9%

59% 59% 58% 57% 55%

18% 17% 17% 18% 20%

15% 16% 16% 16% 16%

8% 9% 8% 9% 9%

0%

20%

40%

60%

80%

100%

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004

Shar

e of

Tot

al F

unds

State General Fund Student Tuition Grants and Contracts Local Funds

Share of College Operating FundsThe Range of Dependence on State FundsFY2000 to FY2004

Coding 101

Student Intent Codes

Refer to page 3 of the handout

Student Exit Codes

Refer to page 4 of the handout

Special Enrollment Codes Apprenticeship Tech Prep Department of Corrections Running Start International Contract WorkFirst Worker Retraining

Course Coding Funding Source State Funded Shared Funding Contract Funded Student Funded Class Fee Code

Employment Status Codes

Refer to page 12 of the handout

Full Time Equivalent Student (FTES)

Quarterly Annualized Type/Category

Student-Faculty Ratio SFR calculated by CIP and CIP subject

cluster The student FTE uses state-funded, Running

Start and International Contract by CIP and is divided by the faculty FTE in the same CIP

Faculty FTE is determined by the value entered on the class

Questions?