LSC-O Linkage Between Planning and Budgeting

Linkage Between Planning And Budgeting

At Lamar State College-Orange, overall responsibility for linking planning and budgeting resides with the Vice Presidents and President (Executive Council) through the planning and budgeting process.

To implement the planning-budgeting linkage, each budget cycle requires the Executive Council to place the resources of the college in position to achieve the Campus Planning Committee’s plan. Outside of normal operational funding, funds are allocated based on assessment results and measurable objectives within each department. The departments, or cost centers, are allocated funds and are expected to concentrate on their goals and objectives and document results achieved. The results help determine the next year's budget decisions.

Embedded in this process are appropriate budget management practices that ensure flexibility to accommodate unforeseen expenditures. Flexibility is retained in the overall institutional budget to accommodate unfunded mandates, contingencies and emergencies.

With the inception of budget hearings in Spring 2002, the institution accomplished the linkage in a concrete, formal and documentable fashion. The Budget Hearing Checklist includes a review of the current year unit plan accomplishments, the proposed unit plan for the following year and the specific budget requests as they are tied to unit objectives. Each unit requesting funds must submit the following documents during the spring budget cycle: Annual Unit Plan Report for prior year, Mid-Year Evaluation and Review Form for the current year, a proposed Annual Unit Plan and budget for the new year.


	Linkage Between Planning And Budgeting At Lamar State College-Orange, overall responsibility for linking planning and budgeting resides with the Vice Presidents and President (Executive Council) through the planning and budgeting process. To implement the planning-budgeting linkage, each budget cycle requires the Executive Council to place the resources of the college in position to achieve the Campus Planning Committee’s plan. Outside of normal operational funding, funds are allocated based on assessment results and measurable objectives within each department. The departments, or cost centers, are allocated funds and are expected to concentrate on their goals and objectives and document results achieved. The results help determine the next year's budget decisions. Embedded in this process are appropriate budget management practices that ensure flexibility to accommodate unforeseen expenditures. Flexibility is retained in the overall institutional budget to accommodate unfunded mandates, contingencies and emergencies. With the inception of budget hearings in Spring 2002, the institution accomplished the linkage in a concrete, formal and documentable fashion. The Budget Hearing Checklist includes a review of the current year unit plan accomplishments, the proposed unit plan for the following year and the specific budget requests as they are tied to unit objectives. Each unit requesting funds must submit the following documents during the spring budget cycle: Annual Unit Plan Report for prior year, Mid-Year Evaluation and Review Form for the current year, a proposed Annual Unit Plan and budget for the new year.