Southwest Tennessee Community College

SOUTHWEST TENNESSEE COMMUNITY COLLEGE FY 2007-08 OCTOBER BUDGET REVISON

BUDGET GUIDELINES

CONTENTS

A. College Budget Priorities ...... Page 2

B. Budget Schedule and Responsibilities ...... Page 3

1. Division-Level Budgeting ...... Page 4

2. Institution-Level Budgeting ……………………………………………………….. Page 6

C. Budget Proposal Instructions ...... Page 7

1. Instructions for Operating Budget Proposals ...... Page 8

2. Instructions for Plant Funds Proposals ...... Page 11

D. Account Codes & Definitions ...... Page 14

For Assistance, Please Contact:

Budget Questions: Vince Eason ([email protected], 333-4978)

Online Planning System Navigation & Passwords: Shayla Hill ([email protected], 333-5256)

Planning/ Unit Missions/ IE : Nevin Robbins ([email protected], 333-5256) A. COLLEGE BUDGET PRIORITIES

The College priorities reflect the immediate short-term objectives of the College. Any request to expand or enhance the current unit mission or levels of service will be evaluated based on these priorities and the College strategic plan.

A. Acquisition of land for Nursing, Natural Sciences, and Biotechnology Building B. Supporting the A.A.S. degree in Biotechnology C. Supporting enrollment management strategies D. Expanding developmental offerings E. Enhancing the compensation plan to include a merit system F. Enhancing and fostering a welcoming, intellectual, cultural and physical environment that is open, supportive and sensitive G. Supporting the Capital Campaign

2 B. BUDGET SCHEDULE AND RESPONSIBILITIES

OVERALL CALENDAR

1. Division-Level Budgeting (September 19-October 10, 2007)

Recommended Steps

Step 1. Prepare to Develop Budgets at All Levels

Step 2. Develop Budgets at Unit Level

Step 3. Review Plans and Budgets at Dean/Executive Unit Level

Step 4. Review /Approve Budgets at Senior Staff Level

**All budgets proposals must be completed and approved by Senior Staff member no later than 4:30 PM on October 10th

2. Institution-Level Budgeting (October 15-17, 2006)

Step 5. Review Budgets at President’s Level

Step 6. Authorize Final Budgets at President’s Level

Final budget decisions are due to Budget Office by 4:30 PM on October 17th

3 BUDGETING RESPONSIBILITIES

1. Division-Level Planning and Budgeting (September 19–October 10, 2007)

Recommended Steps

Step 1. Prepare to Develop Budgets at All Levels a. Senior Staff Support to Units (1) Meet with unit budget managers to review college and divisional priorities, and goals. (2) Require each unit budget manager to prepare necessary unit budget requests b. Executive Director/Deans Support to Units (1) Review college priorities and budget planning documents (2) Require each unit budget manager to prepare 2007-08 budget requests c. Unit Budget Manager Preparations for Budgeting (1) Review Budget Expense reports (2) Analyze personnel and operating budget needs

Step 2. Develop Plans and Budgets at Decision Sub-Unit Level a. Propose unit budgets for FY 2007-08 (1) Propose unit budget requests using online Planning-Budgeting System to support the achievement of the unit core mission and IE objectives (2) Print unit budget proposals, then sign forms and forward to Dean/Executive Director b. Review proposed unit budgets with Dean/Executive Director (1) Schedule and conduct a meeting with Dean/Executive Director to discuss budget proposals (2) Modify plans or budget requests if necessary and resubmit printed proposals to Dean/Executive Director

4 BUDGETING RESPONSIBILITIES

Step 3. Review Plans and Budgets at Dean/Executive Director Level a. Review Unit budget proposals (1) Review unit mission and budget proposals to determine if all Unit budget requests are appropriate (2) Require revisions if budget requests are not consistent with unit IE plans, college and divisional plans (3) Conduct meeting for each unit budget managers in order to discuss the merits and impact of budgets (4) Prepare summary of initial budget recommendations by budget proposals type (Operating & Plant Funds) for Senior Staff review b. Recommend budgets to Senior Staff level (1) Schedule and conduct a meeting with Senior Staff member to present and justify the Unit’s budgets proposals (2) Require units budget managers to modify budget requests if necessary (3) Prepare summary of final budget requests for Senior Staff review

Step 4. Review Budgets at Senior Staff Level a. Review each Unit budget proposals (1) Review Unit budget proposals to determine if request are appropriate (2) Conduct meeting for each Dean/Executive Director to discuss the merits and impact of budgets proposals (3) Require budget revisions if requests are not consistent with college and divisional plans and priorities (4) Prepare summary of initial budget recommendations for President’s review b. Recommend budgets to President (1) Schedule and conduct a meeting with President to present and justify the area’s budgets proposals (2) Modify budget requests if necessary (3) Prepare summary of final budget requests for President’s review

5 BUDGETING RESPONSIBILITIES

2. Institutional -Level Budgeting (October 15-17, 2007)

Recommended Steps

Step 5. Review Budgets at President’s Level

(1) Review College’s revenue estimates, priorities, budget assumptions, and operational guidelines (2) Review budget recommendations and determine if requests consistent with College plans and priorities (3) Review Plant Funds requests and determine if requests support college priorities (4) Require revisions to divisional budget proposals as necessary to ensure requests do not exceed available funding (5) Meet with Senior Staff to discuss proposed plans and budgets

Step 6. Authorize Final Budgets at President’s Level (1) Compile all Operating and Plant Funds budgets (2) Provide President with report comparing final revenue projections with final proposed expenses (3) Authorize final college Operating and Plant Funds budgets

6 C. BUDGET PROPOSAL INSTRUCTIONS

The October 2007-2008 budget process consists of two separate budget requests; an operating budget proposal and a plant fund proposal. The Operating Budget Proposal should contain all operating costs associated with fulfilling the core mission of the unit. The Plant Fund Proposal should reflect costs associated with supporting or enhancing the core unit mission. Additionally, plant fund proposals must be linked to the College’s Strategic Planning objectives, Performance Funding standards, Quality Enhancement Plan objectives (QEP), or college priorities.

The primary budget priority for the 2007-2008 fiscal year is the acquisition of the properties near the Union Campus for the construction of the Nursing, Natural Sciences, and Biotechnology Building. The budget process reflects our continued implementation of the Zero base Budgeting (ZBB) model to fund this priority. Additionally, enrollment declines and increases in health benefits are significant challenges facing the College that must be factored into budget planning. All Budget managers should carefully consider these factors along with College plans and priorities as they approach the development of their 2007-08 unit budget requests.

Every unit of the college should also respond to Southwest’s operational priorities. These are found in the Strategic Plan, Performance Funding Plan, Quality Enhancement Plan (QEP), and other administrative documentation.

2007-08 Budget Proposals

1. Operating Budget Proposal.

The 07-08 Operating Budget Proposal is the budget request for all operating costs associated with carrying out the core mission of the unit. Budget mangers are required to review their base July allocation and request, modify, and justify their final operating requirements for fiscal year 2007- 2008.

In addition, operating needs for TAF funds cannot be made via the operating budget requests. Funding for TAF items has been finalized for FY 2007-08. If you have concerns regarding TAF funded items, please contact Renee Hancock.

2. Plant Fund Proposal.

The 07-08 Plant Fund Budget Proposal is the budget request for specific costs associated with supporting or enhancing the core unit mission. Budget mangers should request and justify funding needs above your Operating Budget proposal based on the College’s Strategic Planning objectives, Performance Funding standards, Quality Enhancement Plan objectives (QEP), or other college priorities.

7 1. INSTRUCTIONS FOR OPERATING BUDGET PROPOSALS

The Operating Budget Proposal is the budget request for all operating needs associated with carrying out the basic core mission of the unit. Each unit manager should review their unit mission and request the necessary funds needed to support this mission.

In July 2007, the College submitted a continuation operating budget to TBR for fiscal year 2007-2008. This temporary budget allowed the College to operate in fiscal year 07- 08 while finalizing the strategic plans and securing and analyzing information regarding our State funding, tuition and fee rates, and enrollment patterns.

The July 2007-08 continuation budget has been loaded into the Planning-Budgeting system as your base 07-08 operating allocation. Each unit manager should follow the steps outlined below or in Section B (Budget Schedule & Responsibilities) and carefully consider the budget constraints facing the College to complete the unit’s operating budget request.

Steps to Complete the Operating Budget Proposal:

A. Review unit mission, college strategic plan, institutional priorities, Quality Enhancement Plan objectives

B. Access the College’s Online Planning-Budgeting System.

 The required forms are contained within the system in printable formats. The system can be directly at this Internet address: http://plansys.southwest.tn.edu. (From the college’s internal web page, type “plansys” as the address.)

C. Access / Update Unit Mission Statement

 From the “Unit/Program Plan” page, Go to Item # 2 and select to review/edit the unit mission. A current mission statement is the basis for all unit planning and budgeting

D. Access Operating Base Budget Information

 From the “Unit/Program Plan” page, Go to Item # 4 and select the “Budget Name” (in blue) adjacent to the index number of the operating account.

8 OPERATING BUDGET PROPOSALS

 From the “Operating Budget Plan” page, Go to “Display Operating Budget Plan As a Printable Proposal” link in blue. Print your July 1, 2007, base budget for review purposes.

 Secure your unit’s Actual fiscal year 06-07 operating expenditure information from your Dean or Executive Director.

E. Review Operating Base Budget Information

 Review College Plans & Priorities, Divisional /Unit plans & priorities, base budget allocation (Item # D above), and Actual 06- 07 (from Dean /Executive Director) expenditure information.

 Determine appropriate budgetary needs to carry out the basic core mission of the unit.

F. Enter Operating Base Request

 From the “Operating Budget Plan” page, Go to “EDIT” link in gray. Click to edit your budget.

 For each account code necessary for your budget, enter or modify the amount needed. A justification is required for each requested amount. Include the position number and the amount for all personnel changes.

. Note: Position numbers may be obtained from your Dean or Executive Director.

 Personnel Benefits are considered institutional in nature and will be entered by Budget Office Staff.

 After completing budget entries, click SAVE. For security purposes, the budget edit screen may time out after 20 minutes. To prevent the lost of information, click SAVE every 15 minutes.

G. Print and Submit Operating Budget Proposal

 From the “Operating Budget Plan” page, Go to “Display Budget As a Printable Proposal” link in blue. Print your budget for approval purposes.

 Sign, date and submit your unit’s October 2007 Operating Budget Plan Proposal to your Dean / Executive Director / Senior Staff member.

9 OPERATING BUDGET PROPOSALS

H. Dean / Executive Director’s Review

 Review College Plans & Priorities, Divisional /Unit plans & priorities, base budget allocation (Item # D above), and Actual 06- 07 (from Dean /Executive Director) expenditure information.

 Collect signed budget proposals from all unit managers.

 From the “Reports Menu” page, go to “Detailed Personnel & Operating Expenses by Index Code” or “College Budget Summary” link in blue. Generate, print, and review appropriate reports for your area. =  Review and recommend (by signature on proposal) operating budget proposals to Senior Staff member. Submit your area’s October 2007 Operating Budget Proposals to Senior Staff member for approval.

 Note: Provide, as needed, unit managers with Actual 2006-07 Expenditure and Personnel Information.

I. Senior Staff Review

 Collect budget proposals from all Deans & Executive Directors.

 Compare divisional totals to divisional allocation provided by Vice President Ron G. Parr.

 Require revisions as necessary

 Review and recommend (by signature on proposal form) operating budget proposals to the President.

 Submit your division’s October 2007 Operating budgets proposals to the Budget Office by October 10th.

10 2. INSTRUCTIONS FOR PLANT FUND BUDGET PROPOSALS

The Plant Fund Budget Proposal is the budget request for specific requirements associated with supporting or enhancing the core unit mission of the unit. Funding is available for the following needs:

 Classroom Furniture Replacement  Office Furniture Replacements  Building Maintenance (major) / Repairs / Renovations  Equipment Replacement (General)  Equipment Replacement (Print Shop & Motor Pool use only)  Information System Replacements (IT use only)

Budget mangers should request and justify their needs above the Operating Budget proposal based on the College’s Strategic Planning objectives, Performance Funding standards, Quality Enhancement Plan objectives (QEP), or other college priorities. Unit manager should follow the steps outlined below or in Section B (Budget Schedule & Responsibilities).

All approved plant fund requests will be prioritize and implemented based upon College priorities, needs, and funding. Additionally, STCC approved plant fund requests over $100,000 must be disclosed to the State and reported to TBR for approval. Those proposals receiving TBR approval will not be implemented until fiscal year 2008-09.

Steps to Complete the Plant Fund Budget Proposal:

A. Review unit mission, college strategic plan, institutional priorities, Quality Enhancement Plan objectives

B. Review Plant Fund 2006-07 Carry Forward Project List.

 If you have previously submitted a project that has not been completed, please review the list to determine if the project has been carried forward to fiscal year 2007-08.

 If the project has been carried forward, do not make a new request. If the project is not listed, you must make a new request.

D. Access / Update Unit Mission Statement

 From the “Unit/Program Plan” page, Go to Item # 2 and select to review/edit the unit mission. A current mission statement is the basis for all unit planning and budgeting

11 PLANT FUND BUDGET PROPOSALS

C. Access the College’s on-line Planning-Budgeting System.

E. Obtain Support from Senior Staff / Supervisor

Prior to submitting your request, please consult with your Senior Staff member / supervisor to determine if your request is supported.

F. Enter Plant Fund Request

 From the “Unit/Program Plan” page, Go to Item # 4 and select the “Plant Fund Expenses” (in blue).

 From the “Plant Fund Budget Plan” page, Go to “EDIT” link in gray. Click to edit your budget.

 On the “Edit Plant Fund Budget Plan” Go to Item # 4 A & 4B and complete.

 (4A) Identify the link(s) between your request and College plans/priorities and (4B) provide a detailed description of why the resources requested in 4C are necessary to implement the priorities in 4A.

 On the “Edit Plant Fund Budget Plan” Go to Item # 4C and enter the total amount requested.

 For each category, enter the amount needed. A detailed justification is required for each category requested. Include the position number and the amount for all personnel changes. Review Unit Mission and Operating Base Budget Information

 After completing budget entries, click SAVE. For security purposes, the budget edit screen may time out after 20 minutes. To prevent the lost of information, click SAVE every 15 minutes.

12 PLANT FUND BUDGET PROPOSALS

G. Print and Submit Operating Budget Proposal

 From the “Plant Fund Budget Plan” page, go to “Display Plant Fund Expense as a Printable Proposal” link in blue. Print your budget for approval purposes.

 Sign, date and submit your unit’s October 2007 Plant Fund Budget Proposal to your Dean / Executive Director / Senior Staff member.

H. Dean / Executive Director’s Review

 Review College Plans & Priorities, Divisional /Unit plans & priorities.

 Collect signed budget proposals from all unit managers.

 Review and recommend (by signature on proposal) operating budget prospals to Senior staff member. Submit your area’s October 2007 Plant Fund Budget Proposals to Senior Staff member for approval.

 Note: Provide, as needed, unit managers with Actual 2006-07 Expenditure and Personnel Information.

I. Senior Staff Review

 Collect budget proposals from all Deans & Executive Directors.

 Require revisions as necessary

 Review and recommend (by signature on proposal form) plant fund budget proposals to the President.

 Submit your division’s October 2007 plant fund budgets proposals to the Budget Office by October 10th.

13 D. ACCOUNT CODES AND DEFINITIONS

Personnel Account Codes

Administrative Employees

(Account Code 61100) Administrative Employees-Full-Time Permanent Annual salaries and wages for permanent full-time administrative personnel (EEO=1)

(Account Code 61170) Administrative Employees-Temporary Annual costs of temporary full-time administrative personnel (EEO-1)

(Account Code 61130) Administrative Part-Time Permanent Annual salaries and wages for permanent part-time administrative personnel (EEO=1)

(Account Code 61120) Administrative Longevity Annual longevity costs for permanent full-time and permanent part-time administrative personnel (account codes 61100 & 61130)

Professional Employees

Account Code 61600) Professional Employees-Full-Time Permanent Annual salaries and wages for permanent full-time professional personnel (EEO=3)

Account Code 61670) Professional Employees-Temporary Annual costs of temporary full-time professional personnel (EEO-3)

(Account Code 61630) Professional Part-Time Permanent Annual salaries and wages for permanent part-time professional personnel (EEO=3)

(Account Code 61620) Professional Longevity Annual longevity costs for permanent full-time and permanent part-time professional personnel (account codes 61600 & 61630)

Faculty

(Account Code 61230) Faculty Fiscal Year (12 Month Faculty) – Full-Time Permanent Annual salaries and wages for permanent full-time faculty on fiscal year (12 month) contract

(Account Code 61200) Faculty Academic Year (9 Month Faculty) – Full-Time Permanent Annual salaries and wages for permanent full-time faculty on academic year (9 month) contract Full-time academic year faculty salaries and wages

(Account Code 61265) Faculty Summer Adjunct Temporary part-time Summer Adjunct salaries and wages required to perform mission of academic department. (DO NOT INCLUDE OVERLOAD PAY FOR FISCAL OR ACADEMIC YEAR FACULTY)

(Account Code 61270) Faculty Summer Overload Summer overload salaries and wages required to perform mission of department for full-time fiscal and academic year faculty only.

14 ACCOUNT CODES AND DEFINITIONS

(Account Code 61215) Faculty Extra Pay Fall Overload Fall overload salaries and wages required to perform mission of academic department for full- time fiscal and academic year faculty only.

(Account Code 61220) Faculty Extra Pay Spring Overload Spring overload salaries and wages required to perform mission of academic department for full- time fiscal and academic year faculty only.

(Account Code 61240) Faculty Part-Time Adjunct Pay Fall Fall temporary part-time adjunct salaries and wages required to perform mission of academic department. (DO NOT INCLUDE COSTS FOR FISCAL OR ACDEMIC YEAR FACULTY).

(Account Code 61245) Faculty Part-Time Adjunct Pay Spring Spring temporary part-time adjunct salaries and wages required to perform mission of academic department. (DO NOT INCLUDE COSTS FOR FISCAL OR ACDEMIC YEAR FACULTY). (Account Code 61235) Faculty Longevity Annual longevity costs for permanent full-time faculty on fiscal year (12 month) and academic year (9 month) contracts (account codes 61200 & 61230).

Support Employees

(Account Code 61300) Support Employees-Full-Time Permanent Annual salaries and wages of permanent full-time support staff (EEO=4,5,6,7)

(Account Code 61340) Support Employees-Temporary Annual cost of temporary full-time support staff (EEO=4,5,6,7)

(Account Code 61360) Support Part-Time Permanent Annual salaries and wages of permanent part-time support staff (EEO=4,5,6,7)

(Account Code 61320) Support Longevity Annual longevity costs for permanent full-time and part-time permanent support staff (account codes 61300 & 61330).

Student Employees

(Account Code 61410) Student General (NON-College Work Study-CWS) Annual cost of student employees (DO NOT INCLUDE ANY COLLEGE WORK STUDY COSTS)

Travel Account Codes

(Account Code 73000) Reimbursable Travel Cost for all transportation, meals, lodging, and registration fees in connection with in-state and out-of-state travel. An explanation/justification is required for any funds requested.

(Account Code 73920) Motor Pool Usage Motor pool usage should be anticipated based on use of state vehicles. (Multiply anticipated mileage times the rate of $.38 per mile.) Restricted Use: Funds cannot be transferred to any other account code.

15 Operating and Supplies Account Codes

Exclude from this operating budget proposal departmental charge-backs for local telephone charges, computer center and maintenance or repairs by physical plant personnel.

(Account Code 74199) Printing, Duplicating, and Film Processing by Non-College Vendors Includes printing of forms, supplies, pamphlets, bulletins, and publications by outside sources. Includes costs relating to microfilm, microfiches, and other film processing outside of the college. Excludes duplicating and printing by the print shop or the use of the college copy machines.

(Account Code 74130) Printing, Duplicating, and Film Processing by College Print Shop & Use of College Copy Machines Includes printing of forms, supplies, pamphlets, bulletins, and publications by the College Print Shop. Also includes the use of college copy machines. Restricted Use: Funds cannot be transferred to any other account code.

(Account Code 74292) Communications and Shipping Costs Includes long distance telephone expenses, postal charges, and freight and express charges not included in the cost of merchandise. Excludes local telephone calls.

(Account Code 74399) Maintenance, Repairs, and Service by Non-College Vendors Includes maintenance performed or repairs made to office equipment, data processing, lab and scientific equipment. Also includes maintenance and servicing of buildings, grounds, and plant equipment. Excludes any maintenance or repairs performed by college personnel.

(Account Code 74499) Professional and Administrative Services by Non-College Vendors Includes professional services rendered by outside sources, including architects, accountants, engineers, and other consultants. Also, includes legal, medical, and data processing services by outside sources. Includes the costs of professional dues, institutional memberships, periodicals, and journals. Note: Request software separately in Parts 3 and 5. Excludes internal departmental chargebacks and computer software.

( Account Code 74545) Supplies Includes consumable instructional and operational supplies. Also includes STCC library periodicals and books.

(Account Code 74659) Rentals Includes the rent or lease of buildings, land and equipment.

(Account Code 74790) Awards and Indemnities For use by the Athletic Department and Financial Aid Office only for scholarships.

(Account Code 74984) Other Services and Operating Expenses Includes the cost of services and expenses not otherwise classified (for example, catering or food services).

(Account Code 75199) Utilities For use by Physical Plant only for utilities.

(Account Code 75299) Motor Pool Operation - Physical Plant Only For use by the college Motorpool only for costs of maintaining the STCC motorpool.

(Account Code 78589) Library Acquisitions For use by the Library only for costs of books, bindings, periodicals, subscriptions, microfilm, CD- ROM, and audiocassettes.