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Budget Planning

San Diego City College believes in a transparent and accountable budget planning process. Managers work with their divisions, programs, or committees to ensure that budget efforts align with the college's mission and the president’s vision and goals. Participatory governance is at the heart of the college's budgeting process. This Budget Planning page provides an overview of the college's and the district's budgets. The tabs below provide public access to the college's budgets, information on budget timelines, a copy of the District's adopted budget, the Resource Allocation Formula (RAF), General Funds Restricted (GFU), General Fund Restricted (GFR) and allowable expenses, the state's Student Centered Funding Formula (SCFF), budget trainings and workshops, a glossary of terms, and other information that seeks to keep people informed of the budgeting process. 

The best place to learn about budgets is attending the annual September board meeting, attending College Council, or by attending one of the many campus budget workshops. You can also find budget information in the President's Monthly Updates, our campus newsletters, department and program plans, grant applications, program review, or by attending one of the many committee meetings. 

"Budgets are a reflection of what a college values,” said Vice President John Parker. “When you research these budget pages you will see a deep commitment to social justice, educational equity, and academic excellence. You will also see efforts to remain flexible to emerging student's needs, innovation, teaching and learning, and transparent approaches to support student success."

The college's budgets seek to ensure that everyone knows that You Belong Here!

The timing of the of the planning and budget cycle was developed to align with the state budget cycle as well as regulatory requirements for the adoption of the College’s budget.
The planning and budget cycle is comprised of three processes: Program Review, Resource Allocation, and Budget Development.
In addition, assessment of planning and budget occur throughout the entire cycle to ensure the effectiveness of the activities and processes.

Oct – Jan   Prepare draft permanent employee salary file

      • Departments begin identifying budget priorities
      • Considerations: Full-time faculty obligation/staffing
      • COLA 
      • Estimated benefits cost increase 10%-12%
      • Estimated cost of step-and-column adjustment 10%
      • Retirement costs
      • Budget templates completed by Budget Managers and Chairs 

Jan 10        Governor releases budget proposal

Feb             Permanent employee salary file updated and distributed to campuses

Mar             Budget targets distributed to campus based on Resource Allocation model

May 15        State Budget May Revise (Jan proposal revised) 

      • Prepare tentative budget            

Jun              Tentative submitted to Board of Trustees

Jun 15-Jul 1 Final state budget signed into law by the Governor

Jul-Aug        Year-end close

      • Prepare final budget

Sep              Final budget submitted to Board of Trustees

FY 2024-2025  YEAR-END CLOSING DEADLINES will be available soon!

These deadlines will be strictly enforced. Any requests submitted after these dates will be subject to approval by the Vice President of Administrative Services. Dates are as of the Close of Business

FY 2023-2024 Year-End Deadlines are below for reference.

Monday April 8th, 2024

Requisitions for General Fund (1110): Supplies, equipment and services in PeopleSoft.
PLEASE NOTE: If your purchase requires a budget transfer, send that form ASAP to Business Services so your transfer may be processed before the deadline.

Monday May 6th, 2024

Restricted Funds Requisitions (1200-7999)
Change Orders
(Any changes to an existing Purchase Order)
Budget Managers: All budget allocations for restricted funds that roll over to 2024-2025

Monday May 20th, 2024

Revolving Cash Fund (RCF) reimbursements

Friday May 31st, 2024

Printing and Postage: Requests submitted to the Mail/Duplicating Department. Please budget check prior to submission to ensure funds are available. Any requests sent after this date will be charged to the new fiscal year.

Friday June 7th, 2024

Payment Requests; Restricted Budget Transfers FY23-24
Contract employee payroll budget changes for next FY
Mileage; Travel Claims; Travel Authorizations; Travel Expense Reports
Request to have PO rolled into the new FY

Monday June 24th, 2024

FINAL Invoices for ALL Purchase Orders:
Please send all suppliers’ invoices to APinvoice@sdccd.edu. Please attach one invoice per single e- mail.
The appropriate PO number must be listed in the invoice and it must be in pdf format.
The invoice will be routed to the appropriate AP staff. Therefore, it is not necessary to copy AP staff when sending the invoice to
APinvoice@sdccd.edu to avoid duplication of work.”

On each invoice, obtain your manager’s signature and writeOk to pay”. Also include the corresponding Purchase Order number (CIT000xxxx) on the invoice. [All Blanket Purchase Orders will automatically close Friday, June 21.]

Monday July 8th, 2024

Journal Entries for all funds
Budget Adjustments for FY24-25 Tentative Budgets

Keep in mind:

  • These deadlines mean all requisitions must be entered and valid in PeopleSoft. Your request must be complete when submitted; otherwise it will be pushed back to the originator.
  • When entering requisitions, remember to leave enough budget to include tax. Tax will be added by the Purchasing Department when the PO is issued.
  • For forms, templates and additional information, visit our webpage: Business Services Forms (sdcity.edu)

The College’s tentative budget is approved (adopted) by the Board of Trustees in mid-September, which is then becomes the final adjusted operating budget for the College.

California Community College Joint Analysis Governor's Budget January 2025

FY 2024-2025 Adopted Budget for SDCCD

California Community Colleges Joint Analysis Enacted 2024-2025 Budget

SDCCD Governing Board Budget & Audit Sub-Committee FY 23-24 Tentative Budget

As part of the integrated planning process for San Diego City College, the City Resources Council ensures an open, equitable and orderly budget allocation process is instituted and followed in establishing the operational budget of San Diego City College.

2024-2025 Adopted Budget Actuals (City College)

Budgets are developed based upon realistic projected annual revenues and anticipated expenses for a given fiscal year. The District’s Campus Allocation Model (CAM) based upon FTES and FTEF targets provides a budget allocation to San Diego City, Mesa, Miramar, and Continuing Education colleges to cover contract and adjunct faculty compensation costs. Funding is also provided to the colleges for other operating expenses including discretionary funding, which is allocated on a per FTES basis. Each of the colleges are responsible for developing their institution’s annual budget based upon the funding they are allocated in support of achieving each institution’s operational strategic planning goals and objectives.

The District’s Budget Allocation Model (BAM) projects continuous and one‐time revenue and continuous and one‐time expenses districtwide. For a budget to be balanced, revenue and expenses must be equal unless there is sufficient beginning fund balance to augment the projected revenue in any given budget year to align with budgeted expenses.

2024-2025 Campus Allocation Model (CAM) Adopted Final

2024-2025 Budget Allocation Model (BAM) Adopted Final

2023-2024 Campus Allocation Model (CAM) Adopted Final

2023-2024 Budget Allocation Model (BAM) Adopted Final

The district’s Resource Allocation Formula (RAF) establishes the proportional share of dollars available to each employee unit, with each unit then responsible for determining how to distribute its allocated compensation dollars to its unit membership. The RAF document defines the methodology and supporting documentation in support of the calculations as agreed upon by all employee units in the three-year RAF document

District RAF

Collective Bargaining Agreements

Funds designated by law or donor agency for specific purposes.  Unspent GFR funds may be carried over to the next fiscal year.  Board of Trustees may designate funds for a restricted purpose, but the funds remain unrestricted and must be reported as such on state documents.  

The college receives GFR funds from the state, federal government, and grants. GFR funds are designated by law or donor agency for specific purposes.  The link below is an overview of the state's GFR categorical funds such as EOPS, CalWORKS, SSSP and Equity (now SEA), Basic Needs, State Block Funds, and a host of other funding sources. The document provides details about allowable expenses and awards.

2024-25 California Community Colleges Compendium of Allocations and Resources rev Aug 2024

2023-24 California Community Colleges Compendium of Allocations and Resources rev Feb 2024

2023-2024 Advance Apportionment Memo

The Student Centered Funding Formula (SCFF) was adopted in the 2018–19 state budget as a new way to allocate funding to community college districts. The SCFF provides funding that supports access through enrollment-based funding, student equity by targeting funds to districts serving low-income students, and student success by providing districts with additional resources for student’s successful outcomes. 

The SCFF consists of three components:

  1. Base Allocation (70% of TCR) – Enrollment (FTES)
  2. Supplemental Allocation (20% of TCR) – Counts of low-income students (Pell, CA Promise, AB540)
  3. Student Success Allocation (10% of TCR) – Counts of outcomes related to the Vision for Success, with “premiums” for outcomes of low-income students. The success allocation is based on student achievement of these outcomes:
    • Associate degree for transfer (ADT)
    • Associate degree
    • Baccalaureate degree
    • Credit certificate requiring 16 or more units
    • Transfer-level math and English courses completed within the student's first academic year of enrollment
    • Transfer to a four-year university
    • Nine or more career education units completed
    • Regional living wage obtained within one year of community college completion

Student Centered Funding Formula

FTEF Allocation

Business Services Training and Workshops - Updated weekly depending on availability.  Dates and times subject to change based on campus and district immediate matters.

NEXT TRAINING:


Preparing for Year-End Close  (Flex#: 26490)

February 27, 2025 at 9:00-10:00 AM

     Zoom  https://sdccd-edu.zoom.us/j/86960438225

 

2024/2025 Scheduled Budget Workshops and Trainings

This list of selected definitions is presented in response to the rapid proliferation of acronyms, programs, and regulations that are relevant to accounting, finance, and the Business Office.  Many of the definitions are of a general education nature as part of the Business Office’s overarching strategy to help the campus community better understand the complexities of appropriations, revenue, budget management, expenditures, compliance and fiscal policy. 

Downloadable PDF