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"ERIC ED164021: Tying Resources To Results: Integrating The Resource Allocation Process Into Planning And Management In A Public Two-Year College." and the language of the book is English.


“ERIC ED164021: Tying Resources To Results: Integrating The Resource Allocation Process Into Planning And Management In A Public Two-Year College.” Metadata:

  • Title: ➤  ERIC ED164021: Tying Resources To Results: Integrating The Resource Allocation Process Into Planning And Management In A Public Two-Year College.
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  • Language: English

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  • Internet Archive ID: ERIC_ED164021

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"ERIC ED164021: Tying Resources To Results: Integrating The Resource Allocation Process Into Planning And Management In A Public Two-Year College." Description:

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A budgetary process that serves a college in an era of expansion is likely to break down when the resource base is reduced and tough-minded decisions about priorities are required. This paper describes a resource allocation system that Gadsden State Junior College developed and tested over a two-year period to respond to fiscal contraction. Key elements of the system are an enrollment-driven program costing procedure, a faculty-based Priorities Advisory Committee, and integration of budgeting with the college's planning system to permit resource allocations to be related to attainment of institutional goals and priorities. Outlined are definitions of specific problems; objectives of the budgetary process; three alternative approaches to incremental budgeting--outcome-oriented budgeting, formula budgeting, and cost analysis; methodology of incorporating the best of each approach into the budget process; and results of Gadsden's experience. It is concluded that (1) financial contraction alone doesn't necessarily lead to a re-examination of programs in relation to the educational outcomes which are produced or the community needs served; (2) formula budgeting combined with cost analysis seems to fit the needs of the college's administrators; and (3) the "homegrown" process is responsive to the unique needs and the style of the college. A bibliography is included and appendices contain policies and procedures and operational data. (Author/MB)

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