Budget Model

Abstract

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which the formulas work. Budget schedule forms are presented for five formula areas. The instructional program formula entails the greatest resource need, providing funds for faculty and faculty supervision, support personnel, supplies, and equipment. The number of students and their distribution over the instructional disciplines are the primary determinants of resource needs. The library and learning resource center formula is comprised of resources for the acquisition and maintenance of library collection units, for professional and support staff, and for operating costs. The plant operation and maintenance formula provides funds to cover staffing and non-labor costs of building and grounds maintenance, janitorial and trucking services, utilities, administration, and police, fire, and safety. The student services formula provides a basic complement of staff regardless of college size, beyond which a variable staff requirement is related to enrollments. The institutional support formula provides for the requirements of institutional administration and general expense functions. (MB)