College Discretionary Fund (041A)
PROJECT GRANT ID
A majority of the district’s revenue comes from the state through program-based funding. Elements of program-based funding include state apportionment, cost of living allowances (COLA), enrollment growth funds, local property taxes, and enrollment fees. Amounts for salaries and benefits, approximately 80% of the total district budget, are budgeted first, then costs for Facilities Management, Information Technology and other District-wide activities are deducted. The remaining funds are allocated to the four colleges and their education centers for operational costs. This is part of the 20% Program Development Fund (PDF) allocation that is referred to in the district’s proportional allocation model referred to as the ‘bucket concept’. A formula is used to distribute continuing operational funds to the colleges based upon four factors: Base, WSCH, Square Footage and FTE. This allocation is referred to as the College Discretionary Funds (CDF).
The College distributes CDF to the areas using a base budget approach that allocates funds by a fixed percentage formula. The percentage formula base budget process of distributing CDF within the College ensures equitable distribution of resources from year to year.
College Discretionary Funds are operational funds that are used to support the college programs and activities. CDF is used by the college departments for costs such as supplies, student help, repairs, equipment, travel, and temporary classified staff.
- Alcoholic Beverages
- Gifts, Giveaways & Prizes
- Personal recognition events (birthdays, weddings, baby showers, housewarming)
- Personal Expenses (purchases of goods or services for personal use and that has no benefit to the college)
Year-end balances for College Discretionary Funds are carried over to next fiscal year with split percentages between the area (60%) and institution (40%). Due to the $1.4 million budget reduction to the college’s 2020-21 CDF, the 2019-20 carryovers were not allocated to the area. The carryover was used to backfill the shortfall.
July 1 thru June 30