Using strategic planning to transform a budgeting process

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1、Thischapterdescribesaproactive,institutionwide8budgetingprocessthatisdirectlytiedtoacommunitycollegedistrict’sstrategicplaninordertoprovidecommunitycollegeleaderswiththeinformationtheyneedtomakejudgmentsaboutcuttingorsustainingprogramsindifficulteconomictimes.UsingStrategi

2、cPlanningtoTransformaBudgetingProcessCaryA.Israel,BrendaKihlToday’scommunitycollegeleadersfaceachallengingfinancialclimatenotseeninseveraldecades.Budgetshortfalls,statebudgetcuts,highunem-ployment,increasedhealthcarecosts,anddecreasedtaxrevenuecreatechallengingeconomictime

3、sforcommunitycollegesandrequiredifficultdecisionmakingtomaintainastrong,financiallysoundinstitutionthatsuc-ceedsinservingitsconstituents.Thequestionscollegeleadersfacearefamiliar:Wherecanwecutspending?Whichprogramsneedparingbackandhowfar?Howandwherecanwereducefixedcosts?Howc

4、anweincreaserevenuestreams?Doweneedtomakereductionsinourlaborforce?Wheredoweinvestnewrevenue?Thesequestionsaredifficulttoaddresswithoutincurringpotentialnegativeeffectsonstudents,staff,fac-ulty,andthecommunity.However,thenegativeimpactscanbeminimizedbymakingclearandlogical

5、decisionsthataresupportedbytheinstitution’sstrategicbudgetingandplanningprocesses.ThischapterdescribeshowtheCollinCountyCommunityCollegeDistrict(Texas)answeredthesediffi-cultquestions,anddiscussesstepstakentocontrolspending,makethemostoflimitedresources,andincorporatethedi

6、strict’sstrategicplanintothebudgetingprocess.AddressingRapidlyChangingEconomicConditionsCollinCountyCommunityCollegeDistrict(CCCCD)isafive-campusdis-trictinahistoricallyaffluentcountyinNorthTexas.Enrollingmorethanfortythousandcreditandnoncreditstudentsannually,thedistrictse

7、rvessuburbanandruralcommunitiescoveringnearlyonethousandsquareNEWDIRECTIONSFORCOMMUNITYCOLLEGES,no.132,Winter2005©WileyPeriodicals,Inc.7778SUSTAININGFINANCIALSUPPORTFORCOMMUNITYCOLLEGESmiles,withapopulationofapproximatelysevenhundredthousand.CCCCDopeneditsdoorsamidthestro

8、ngeconomicclimateof1985.LocatedinTexas’s“TelecomCorridor,”CCCCDflourishedduringthetechnologyboomo