In the budget development process outlined below, Umpqua Community College follows Oregon Local Budget Law. Budget document provides a financial plan for fiscal year revenues and expenses, outlines initiatives and implements controls on spending authority. Budget planning at Umpqua Community College is a transparent and participative process that involves all campus constituencies.
Phase 1 / Preparation of the Proposed Budget
Historical data, revenue and enrollment projections are reviewed.
Budgets are prepared by departments.
Internal Budget Committee is formed.
The Internal Budget Committee is a group of college employees who are charged with ensuring process transparency and communication. It recommends Assumptions and Principles to the Executive Cabinet, reviews the budget for consistency with the Strategic Plan and operational needs, communicates the budget process with constituencies on campus, and brings any budget concerns to the Executive Cabinet.
Staff, faculty and department chairs submit their requests to Directors and Deans who revise those requests and forward them to the Executive Cabinet.
The Executive Cabinet reviews and prioritizes addition and reduction recommendations, aligns requests with strategic directions and shares priorities with the Internal Budget Committee. The Executive Cabinet provides guidance to the work of the Budget Committee (External) and communicated budget information to campus constituencies.
Phase 2 / Approval of Proposed Budget by Budget Committee
The Budget Committee consists of the 7 members of the Board of Directors and an equal number of community members. The Budget Committee reviews the budget message and document, takes public comment, revises and approves the budget.
Phase 3 / Adoption of the Budget
The Budget Officer publishes a summary of the approved budget and a Notice of Budget Hearing is advertised in a newspaper. The hearing is held by the Board of Directors.
The Board of Directors enacts a resolution to formally adopt the budget, make appropriations, and, if needed, levy and categorize taxes.
The resolution is adopted no later than June 30. A copy of the complete budget is sent to the Douglas County Clerk. Notice of property tax levy, categorization certification and resolutions is submitted to the County Assessor's office by July 15.