the cause of and solution to all of Laneys problems Not really Follow the MoneyTrail Where to look and why Peralta Budgets where the money is goingin theoryand where the money was spent ID: 782527
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Slide1
Dollar$ and $en$e:Laney Institutional Planning, Budgeting, and Resource Allocation
“…the cause of, and solution to, all of Laney's problems?” (Not really.)
Slide2Follow the Money…Trail
Where to look (and why):
Peralta Budgets
(where the money is going—in theory—and where the money was spent):
http://web.peralta.edu/business/annual-adopted-budget/
Peralta Audits
(how well—or not—is Peralta following budget regulations):
http://web.peralta.edu/business/annual-financial-reports/
Peralta Board of Trustee Reports
(what exactly is being spent where—check out approvals and budget transfers and warrants as attachments):
http://www.boarddocs.com/ca/peralta/Board.nsf/vpublic?
open
Planning and Budgeting Integration Model
(if you’re feeling lucky—rarely updated.)
Slide3What will you see?Budgets
Slide4What will you see?Budget Lines
Slide5What will you see?Audit Findings
Slide6What will you see?Where the money is going…
Budget Transfers
Cutting Checks
Location
Fund
Cost Center
Spending where
What
Activity
Object Code
Project Code
Slide7Follow the Money…Content
Budgets
are separated into 2 levels (District and College) but have the same pots of money they “share.”
The ones we’ll focus on:
Fund 1
and
Fund 2
are “unrestricted” (can be spent freely) and offer the majority of the money Peralta receives…this is what we mostly fight about.
Fund 11
is “restricted” or “categorical” (must be spent on defined areas and expenditures are reviewed…) and makes up the 2nd largest pot of money (largest if you discount salaries/benefit commitments from Fund 1).
Fund 12
is the Measure
B
/E
Parcel Tax
.
Fund 63 (Measure A Bond) and Fund 65 (Measure E Bond) are (limited) pots of bond money to spend on bond projects—the total amounts can look impressive but they are one-time and often focused on very specific projects
Slide8Finding the FundsLaney’s total budget for 2017-2018
:
$57,606,223
Total from Funds 1, 2, 11, 12, and 63: $55,380,914.
Fund
District-Wide
Laney
Fund 1 and Fund 2
147,247,461
c. 35,801,000
Fund 11
42,679,013
14,857,698
Fund 12
8,060,000
c. 3,300,000
Fund 63
112,953,708
1,422,216
Fund 65
11,081,396
—
Slide9Where does most of Laney’s money go?People (salary and benefits).Of Fund 1/2
$33,344,641
was budgeted for people—leaving about
$
2.5
M for everything else (that can’t
/won’t)
be covered by other funds
…
(This is about
$1.8M
million of utilities and c.
$800K
for everything else.)
Slide10Slide11Slide12What about Fund 11?Money is there but we need to work with student services to access it and make it work…
Slide13Where can we get more money?External to the District: we can pursue grants and additional funding.
Internal to the District
: we can pursue additional funds from the District (directly and indirectly).
Directly
: District gives Laney more money.
Indirectly: District takes on more services/functions to free up Laney funds.
Slide14And then there’s Measure B (Fund 12)Measure B
/E is a rare College victory where the money seems to have been redirected back to the Colleges
…
BUT!
District
mandates that the vast majority be held to “pay” for PT faculty salary (“1351”)
remain
—
at the same time
that the
District
has
reduced Fund 1 allocations for PT Faculty
salary
…This means that even now Measure B/E is meant to be a mechanism to makes up for the embedded shortfall in our PT budget.
Slide15What about Institutional Planning and Resource Allocation?
While the District’s inability to plan or integrate the Colleges is a problem, Laney does need to improve its college-level planning and allocation.
Slide16Institutional Planning and Resource Allocation (in practice)
“Money please!”
“What are numbers, really, other than our own preconceived limitations?”
“Please ___ may I have some more money?”
“Money please!”
“Sorry, no money is available.”
Grab last year’s budget and +/- it a bit.
Slide17What about Institutional Planning and Resource Allocation?
So, Laney could do better with what it does have
…
Slide18Institutional Planning and Resource Allocation (in theory)
Identify “capture” needs (program reviews)
Review “actual” numbers from prior year and budget framework
Prioritize resources/augmentation
Present needs and priorities
Review and make recommendations
Adopt final budget
Slide19How to get from Peralta practice to actual planning and resource allocation?
Fake it till you make it.
Slide20Institutional Planning, Budgeting, and Resource Allocation
Identify “capture” needs (program reviews)
Review “actual” numbers from prior year and budget framework
Prioritize resources/augmentation
Present needs and priorities
Review and make recommendations
Adopt final budget