Budget Office

 Budget Development Instructions

Fiscal Year 2017-2018
El Paso Community College's annual budget corresponds to its District goals. The 2017-2018 budget will be a rollover of 2016-2017 budget with reallocation of budgeted line items.


Budget Guidelines
The following amounts represent each executive area’s current 2016-2017 budget allocations for all institutional and self-supporting programs totaling $136,425,450:


Executive Area

Budget

President's Office

$  1,702,522

Research & Accountability

1,595,536

Workforce & Continuing Education

5,897,124

    Self-Supporting Programs

3,013,440

Instruction & Workforce Education

59,161,445

    Self-Supporting Programs

586,639

Student and Enrollment Services

10,974,604

    Self-Supporting Programs

195,730

Financial & Administrative Operations

34,275,387

   Physical Plant

8,741,842

   Self-Supporting Programs

603,579

Information Technology

9,009,687

   Self-Supporting Programs

22,500

External Relations, Communication & Development

645,415

        Total

$136,425,450


 Institutional Budget

Each executive area is required to remain within its current budget as reflected on Budget Forms 1 & 2 (see Budget Development Steps section).

Funds may be reallocated by the executive area among orgs, accounts or budgetary pools (e.g. part-time salaries, supplies, travel, and equipment). When funds are reallocated, they must be cross referenced from where they come from to where they went. Any excess in Overhead budgets can only be reallocated to other Overhead budgets unless approved by the President. Full-time salaries are not subject to reallocation unless specifically approved by the President. Also, to establish a full-time position from other funding sources will require presidential approval. Funding for the position will need to be identified.

When a position becomes vacant and is reallocated to other needs thru the budget process, only the entry level value of the position can be reallocated. The savings will remain with the District unless otherwise approved by the President. New orgs may be created and other orgs may be closed allowing the executive area to reallocate the newly available funds. The only requirement is that no executive area may submit budgets for its individual orgs that total more than the current budget for that executive level. Vacant positions are included in the recruitment pool as part of the budget of the respective Vice President.

 

Budget Transfers initiated during current fiscal year are only temporary so continued funding must be addressed either thru the reallocation or the new request processes. 


 Travel

For budgeting purposes, travel will not be distinguished between in-town, out-of-town or foreign. Instead, the travel will be budgeted in the travel pool. However, the actual expenses incurred during the year will be charged to the travel accounts and reflected as such on the month-end accounting reports. Local travel expenses include mileage reimbursements, conference registrations, and parking expenses for in-town. Mileage reimbursement is 50.5 cents per mile for in-town travel.


 Equipment

The capitalization policy defines equipment as any single item with a unit cost of $5,000 or more. Additionally, equipment items are expected to have a useful life of at least one year and are not considered consumable products. Any item costing less than $5,000 should be budgeted in the supplies account. The $5,000 minimum does not apply to library books.  Exceptions to the $5,000 threshold are items that are considered sensitive to personal conversion (ex:  printers, fax machines, digital cameras, scanners, etc.)  These items should be classified as fixed assets regardless of the cost.  For a more detailed list, please check with Property Management Control.  Equipment purchases must be justified to the appropriate Vice President.


 New Requests for Additional Funding

Overhead budgets (utilities, insurance, benefits, software, etc.) will be the only ones considered for additional funding above the roll-over budget and should be submitted on the Additional Budget Request form along with back-up information.  If you have critical needs (state mandated, safety or critical instructional needs), please use the Budget Requests for Critical Needs form.  All blank forms are accessible thru the Budget Office website.


 Self-Supporting Programs Budget

The self-supporting programs have traditionally been reserved for programs or services that are self-supporting, i.e., the programs generate sufficient revenues to fully offset their annual expenses. Additionally, self-supporting programs have been used for new programs and allow the College to closely monitor the programs to determine their success at being self-supporting.

Executive areas with self-supporting programs will receive Budget Forms 1 and 2 for every applicable fund. Part-time faculty positions assigned to self-supporting programs must be budgeted in these orgs. The self-supporting programs budget and the institutional budget will be submitted as one for Board approval. To determine the eligibility to create a self-supporting program budget, the budget head should refer to the attached self-supporting program guidelines. Budget heads should follow the same guidelines as the institutional budgets for planning purposes.

Self-supporting program budgets should have a realistic revenue amount. Most self-supporting programs are currently charged an overhead recovery rate of 15% based on the actual revenue generated by those self-supporting programs.


 Budget Development Calendar

As reflected on the budget development calendar, the FY 2017-2018 preliminary budget will be presented to the Board of Trustees in May, June and July. The budget will be presented for the Board’s final consideration and adoption either in July or August to commence the new fiscal year in September.