1. BEST PRACTICES IN
BUDGETING FOR
COMMUNITY COLLEGES
November 2014
Christina Day, Budget Manager
Portland Community College

2. Budgeting Best Practices for
Community Colleges
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3. External Environment
SB 253: Higher Attainment and
SB 1581: Achievement Compacts
The Oregon Education Investment Board (OEIB) is chaired
by Governor John Kitzhaber and was created in 2011 by SB909
to oversee an effort to build a unified system for investing in and
delivering public education from birth to college & career.
Formed by SB 242 & HB 3120, the HECC is
responsible for advising the Legislature, the
Governor, and the Oregon Education
Investment Board on higher education policy.
CCWD is uniquely positioned to provide leadership for the
coordination of postsecondary educational programs
delivered by community colleges with Oregon’s Workforce
Investment Act program implementation.
These bills sets the long-range goal that, by 2025, 100% of
Oregonians are to have a high school diploma, 40% at least a
bachelor’s degree, and 40% at least an associates or technical
degree and authorize establishment of compacts toward the goal.

4. Internal Changes
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5. Budgeting Best Practices for
Community Colleges
1. Prepare & Develop Inputs to the Budget Process
• Adopt/Re-Affirm budgeting principles and policies to guide the
budget process
• Examine internal and external forces that impact the budget
2. Define Goals & Identify Gaps
• Develop goals for the college and its sub-units
• Determine the gaps between the goals and current state, and
identify the root causes of the gaps
3. Develop Strategies to Achieve the Goals
• Research proven policies and practices
• Develop strategies
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6. Budgeting Best Practices for
Community Colleges
4. Prioritize Spending to Enact the Strategies & Allocate
Resources
• Prioritize spending to enact the strategies
• Allocate funds based on the results of the prioritization process
• Create a budget document that communicates how resources
have been allocated to enact the strategies
5. Check Performance
• Monitor and evaluate outcomes from budgeting decisions
6. Enhanced Budgeting Practices
• Allocate costs of shared support services to sub-units to better
understand the true cost of offering services
• Establish criteria and measures for success of the budget
process
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7. Define Goals & Identify Gaps
 Set goals to use as a guide for the budget and
planning process
Goals articulate the vision – Clarify the college’s
responsibilities
Assess the college’s strategic environment
Set SMARTER goals for longer-term improvement
Specific, Measurable, Achievable, Relevant, Timely, Exciting,
Resourced
Distribute goals across college
Examples: PCC’s current Strategic Planning process, Panther Path
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8. PREPARE
• Entering
students will
be
academically,
personally
and financially
prepared to
navigate the
PCC system
successfully
on day one of
classes.
ENGAGE
• Students will
choose their
educational
path,
developing
the skills,
knowledge
and
connections
needed to
balance
school and
life demands.
COMMIT
• Students will
implement
their GRAD
Plan, utilizing
resources to
reach
educational
goals in and
outside of the
classroom.
COMPLET
E
• Students will
successfully
complete their
educational
goal and
develop post-
completion
strategies for
next steps.
THRIVE
• PCC alumni
will thrive in
their personal,
educational
and career
pursuits,
advancing the
region’s long-
term vitality.
College level
ready
0-25%
goal completion
Lifelong
learning
25-75%
goal completion
75-100%
goal completion
Access & Diversity Quality Education Economic Development
Student Success
The Panther Path
An intentional path to student success and completion

9. Define Goals & Identify Gaps
 Determine the gaps between the goals and
current state, and identify root causes of the
gaps.
PCC’s Completion Investment Council
Representative of all College areas, including faculty, staff,
academic and administrative leadership, student government
and labor federations.
1st Year spent becoming PCC expert body on completion and
student success from a strategic and institutional perspective –
“Prepare” phase of path
2nd Year making recommendations on best
areas to invest in improvements to further
student success.
 3rd Year beginning “Engage” phase
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10. Develop Strategies to Close the Gaps
After district goals and gaps have been identified, the
college must find ways to close the gaps
Research policies and practices that have proven effective for
improving student achievement
Start the budgeting and planning process early enough to consider
new ways of thinking
Determine the role the research might play in the college’s plan
and budget for improving student achievement
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11. Develop Strategies to Close the Gaps
At PCC -
CIC Recommendations will focus on critical strategies:
Clear pathways and transitions – assessment/placement,
collaborating with high schools, bridging students with industry and
community (CLIMB, Coop Ed)
Developmental Ed – improve progression through pre-
college/college reading, writing and math. New
advising/intervention, accelerated courses, alternative math
pathways…
Professional Development – implement best practices in ProDev,
prioritize ProDev strategies that most immediately impact student
success (i.e. PT Faculty training), leverage internal expertise
Improve internal communication and messaging – includes how
staff/faculty communicate with students, communicating internal
program successes & initiatives
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12. Prioritize Spending to Enact Strategies
Prioritize Expenditures
Have an inventory of current expenditures (programs)
Be aware of potential new expenditures
For example, operating costs for new construction
Align programs/spending with the college’s strategies and
goals
Cost effectiveness of programs
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13. Prioritize Spending to Enact Strategies
Special Challenges in Prioritizing Programs & Spending
Support of stakeholders (e.g. community partners)
Prioritize new programs
Review of underperforming programs
Innovation/entrepreneurial fund
Capital replacement and facilities maintenance
 At PCC
 Finalization of Strategic Planning
 New budgeting methodology
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14. Participate in Budgeting for Student Success
• Draft Best Practices
• Available at http://www.gfoa.org/cc-bestpractice-draft
• Enhance & Implement
• Pilots using best practices to develop
2014-2015 budget
• Application for the inaugural Distinguished Budget
Presentation Award for Schools for
2016-2017 budget
• Education & Training
• Training, webinars, e-learning , and other resources on education
budgeting.
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15. Questions?
Christina Day
Budget Manager
Portland Community College
(971) 722-2851
Christina.day1@pcc.edu
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