In preparation of the fiscal year 2025-26 budget, cost center administrators are expected to review all expenditures, current and proposed, within their departments. The 2025-26 budget should be reflective of current enrollment trends, and built in conjunction with the College’s strategic plan, departmental plans and annual assessments. All new positions requested for FY25-26, must include rational to support the request, be aligned with departmental planning and include a reference to the College’s strategic plan in order to be included for consideration in the FY25-26 budget. All increases in operating expenditures beyond the base established by the President must also include detailed rationale to support the increase. New initiatives in excess of $10,000 must be submitted on a New Initiative form and provide direct linkage to the College’s strategic plan.

Any requests received without proper documentation will not be considered for inclusion in the 2025-26 budget.

II. Budget Instructions:

Cost center budget requests for FY2025-26 will be submitted using the Anthology Budget Module. The following is a summary of the additional documentation required and an explanation for the use of some main accounts.

III. Budget Calendar

Please review the dates on the Budget Calendar with regard to information required by other cost centers and the dates by which your budgets must be completed in Anthology and supporting documentation submitted to Financial Operations.

IV. Salary Documentation Required

A compensation workbook of full-time and part-time positions for each department will be provided to each cost center administrator. The workbook will provide salary/wages for each individual plus a calculated estimate of each individual’s benefit cost.

Cost center administrators should review the workbook for the following:

Review the positions included in your departmental workbook. Be sure all current positions are included, even if the position is currently unfilled.

If the same individual is expected to continue in the position, no action is needed.

All reclassifications expected to take place in fiscal year 2024-25 should be included. Update the salary listed within the departmental workbookto coordinate with the reclassification. The anticipated reclassifications should be reviewed with Tami Delinski, Director of Compensation and Benefits, DIF 53, Extension 7257.

If an existing employee will be replaced, remove the salary amount for the person being replaced and add a new row in your workbook with the requisite information of the new employee’s name (if known), title, main account and anticipated salary. Make sure all benefit calculations are includedor this new employe. Questions regarding salaries should be directed to Human Resources, DIF 53, extension 7257.

When an existing employee is expected to work for only a portion of the year, the salary included for that employee should be adjusted to reflect the prorated annual salary for the employee.

If a new position is requested, add a new row in your workbook and include the position title and if known, the new employee name, and the anticipated salary plus add the formulas to calculate the estimate benefits.

It is the cost center’s responsibility to ensure the salary figure for each new position and reclassification are correct and all full-time positions have been included in the request. Review with Human Resources, if necessary. All positions for review should be submitted to Human Resources in accordance with the Budget Calendar. Human Resources will be unable to assure a response in time for budget purposes if requests are submitted after February 3rd.

A position review from Human Resources does not preclude offices from securing final approval for new or reclassified positions through the formal College approval process in the new budget year. These efforts are intended only to assist the cost center administrator with information and/or estimates of costs concerning anticipated new or reclassified positions for budget building purposes only.

A. Part-Time/Overloads (Faculty Requirements Only)

Use main account 50706 for Fall 2025 and Spring 2026 semesters and use main account 50708 for June 2025 and May 2026 semesters. Please use the 2025-26 rates of Credit Hour, $1,160, and Contact Hour, $773 when determining the amount to budget If used, PTOL worksheet or School/Department created worksheets for calculating Part-Time and Overload requirements should be attached to their budget plan in Anthology upon submission.

B. Part-Time Salaries

Main account 50302 is used for part-time positions. The compensation workbook will include individuals charged to this account for your department in the prior fiscal year. It is important to use a worksheet to list all part-time positions and anticipated salaries that reconciles to the amount budgeted in Anthology. This worksheet should be attached to the budget plan upon submission. Within the worksheet include the following:

Position title/employee
Number of hours expected to work (required)
2025-26 hourly rate: review with Human Resources, for approved rates.

Your budget will not be processed without this information. This information is needed to maintain an accurate, up-to-date budget.

If a new, part-time position is being added, please include a rationale for the new position, and indicate whether the position is temporary or permanent.

C. Overtime, Non-Instructional Salaries

Main Account 50304 is used for overtime. The compensation workbook will include individuals charged to this account for your department in the prior fiscal year. If needed, provide the following information via a worksheet that will be attached to the budget plan upon submission:

Position description
Number of hours expected to work
2023-24 overtime hourly rate: review with Human Resources, for approved rates.

Your budget will not be processed without this information. This information is needed to maintain an accurate, up-to-date budget.

D. Summarization of Salary Changes

After you have completed the budget request for each full-time salary position in your budget, the worksheet titled FT Salary Changes should be completed and attached to your budget plan. Include all new positions, replacement positions, reclassification or changes to positions and eliminations to positions in this worksheet. Instructions for completing the worksheet are as follows.

Determine the appropriate category for each change based on the following definitions:

New Position – A newly created position that has never been budgeted, including fixed-term positions. This will also include PT positions being changed to FT.
Replacement Position – A replacement for a position that has been or will be vacated due to retirement, resignation, termination or transfer.
Full-Time Temporary – A fixed-term position dependent on need. Generally, this will only relate to faculty positions.
Reclassification/Change – A change in job level of a current position either within the employee group (APT, Classified or Service) or to a different employee group. This category also includes changes in calendar, i.e., a change from a 172-day calendar to a 12-month calendar.
Positions Eliminated – Positions funded in the current FY 2024-25 budget, but not being requested for FY 2025-26. This would include PT positions being changed to FT. The PT position should be eliminated, and the FT position added under New Positions.

For each new or full-time temporary position included in your budget request:

Enter the main account from which the position is requested.
Enter the position title and employee name, if known.
Provide detailed rationale to support the request.
Enter the Strategic Plan reference in the appropriate column.
Enter the proposed salary for the position in the appropriate column (New FY26 Budgeted Salary or Full-Time Temporary Budgeted Salary).

For each reclassification/change or replacement included in your budget request:

Enter the main account from which the position is requested.
Enter the employee name and position title.
Provide rationale to support the proposed change.
In the New FY26 Proposed Salary column, enter the new proposed salary for the reclassified/changed position.
In the “Current Annual Salary” column, enter the current, FY24-25 salary for the position as a negative.

For any position being eliminated, full-or part-time, or for which hours are being reduced due to a new or reclassified/changed position:

Enter the salary line item under which the position to be eliminated would have been budgeted.
Enter the position title.
Provide rationale for the elimination or reduction in hours for the position.
In the “Current Salary” column, enter the salary amount of the position eliminated or the amount of the reduction. Enter as a negative.

V. Travel Requirements

There is a blank Travel Request Budget Form located on Financial Operations’ Department site on myPCT Portal that can be copied and used to calculate detailed costs for each planned trip. Cost Centers are STONGLY encouraged to utilize this form. The Travel Form(s) may be attached to the budget plan in Anthology as back-up for the total amount of travel, student travel, student field trips and staff development requested.

For each planned trip, provide the following information on a Travel/Staff Development/Field Trip form:

Identify the person/position or academic class who will travel.
Indicate the reason for the trip.
Estimate the number of miles involved. Cost per mile will be figured at $.067
If a rental car will be used, please include the estimated cost of the rented vehicle.
If applicable, insert an estimated cost for airfare.
Add a provision for meals based on the per diem rates for the area of travel.
Make appropriate estimates for lodging.
Allow for anticipated costs for registration fees, parking fees, etc.

A. Employee Travel

All regular employee travel and related costs will be charged to main account 62102. This line should include those expenses directly related to travel, such as mileage, vehicle rental costs, meals, and lodging. Include the total amount of all trips in the Anthology Budget Management module for your department under main account 62102.

B. Student Travel

Student travel and related costs will be charged to main account 65133.

Note: This line should not be confused with Instructional Field Trips, main account 65130. If you need assistance in determining which object to use, please contact Jon Nichols at Extension 7250.

C. Staff Development

Staff development expenses will be charged to main account 62150. This line includes the cost of seminars, conferences, and business meetings that provide professional development. Additionally, the cost of meals, lodging, and travel to and from the event should be charged to main account 62150. Include the total amount of all Staff Development trips in the Anthology Budget Management module for your department under main account 62150.

D. Instructional Field Trips

Expenses for instructional field trips will be budgeted in main account 65130. Each academic cost center should develop a plan for instructional field trips for the 2025-26 fiscal year. Each trip should be listed on a separate Travel/Staff Development/Field Trip form. Include the total amount of all Instructional Field trips in the Anthology Budget Management module for your department under main account 65130.

VI. Duplicating and Printing

Departments, with the exception of auxiliaries, will no longer be charged for standard color or black and white printing, including stationery, provided by Printing & Document Services. Departments will be charged for special paper orders, miscellaneous items, wide format printing and reprints. Please reference the Printing Costs for 2025-26 document on the Financial Operations’ Department site for the 2025-26 rates. Only costs associated with the use of the convenience copiers & central duplicating should be included in main account 62030.

The costs associated with the use of office networked printers should be included in main account 62030, Printing/Copiers. See the Printing Rates form on the Portal for rates to use. Keep in mind that copiers/network printer usage should be limited to 1-14 copies. Large quantity copying should be ordered through Printing & Document Services.

The cost of ink, toner, paper and other supply items used in personal desktop printers should be budgeted in object 61002, Supplies.

VII. Capital Equipment

All capital requests for items costing $5,000 or more and with an estimated life greater than one year must be supported with substantial written justification. For all instructional equipment (90101), this justification must be on a completed MEL (Master Equipment List) form. The MEL form is not applicable for requests of non-instructional equipment. Furthermore, the MEL number and the name or description of the item must appear in the documentation attached to the budget plan in Anthology. (For MEL procedures, refer to Academic Affairs’ Department site on myPCT Portal.)

All capital requests must include an itemized list of equipment to be purchased. (This list can be included in the notes in Anthology or attached separately). Capital requests received without this detail will not be considered for inclusion in the 2025-26 budget request.

Expenditures with unit costs less than $5,000 will be budgeted in operating main account 61002, Supplies.

VIII. Budget Requests to Other Cost Centers

The “Budget Requests to Other Cost Centers Workbook” can be found on Financial Operations’ Department site on myPCT Portal. This workbook contains a tab for each different request that will be submitted to another cost center for inclusion in their budget. Only the worksheets for which a request is being made need to be completed. Please complete all the information requested on the worksheet. The completed worksheets should be forwarded to your area’s PC Representative in accordance with the Budget Calendar. The PC Representative will forward all approved requests to the appropriate individual or cost center for inclusion in their respective budgets.

A. Corporate Relations

Forward requests for large, annual events by completing the Corporate Relations tab in the Budget Requests to Other Cost Centers workbook.The PC Representative will forward all requests from his/her area to Lisa Mendler, DIF 17.

B. Memberships

Main Account 65112, is budgeted as a single account in the General Institutional cost center and should not be budgeted by other cost centers (excluding Auxiliaries). A list of currently approved institutional memberships can be found on Financial Operations’ Department site on myPCT Portal. If you want to either request a membership to another organization or change or delete an existing membership, please complete the Institutional Memberships tab in the Budget Requests to other Cost Centers workbook. The PC Representative will forward all changes from his/her area to Jon Nichols.

C. Vehicle Purchases

All requests for the purchase of a vehicle must be made by completing the Vehicle Purchase tab in the Budget Requests to Other Cost Centers workbook. The PC Representative will forward all requests from his/her area to Don Luke, DIF 159.

D. Classroom Furniture

The Vice President for Academic Affairs/Provost will develop the budget request for classroom furniture. All requests should be made by completing the Instructional Furniture tab in the Budget Requests to Other Cost Centers workbook. The PC Representative will forward all requests from his/her area to Anthony Pace, DIF 56.

E. Professional Development Requests

If you are planning a professional development activity that you would like included in the Human Resources budget, complete the Professional Development Request tab in the Budget Request to Other Cost Centers workbook. The PC Representative will forward all requests from his/her area to Heather Shuey, DIF 53.

F. Matching Funds, Grants

If you are planning a new grant or resubmitting a current grant for an additional year of funding and require either Operating or Capital matching funds, complete the Matching Grant Funds tab in the Budget Requests to Other Cost Centers workbook. The PC Representative will forward all requests from his/her area to Tarah Mileto, DIF 110.

G. Floral Arrangement Request

If you are planning an event that will require floral arrangements, complete the Floral Requests tab in the Budget Requests to Other Cost Centers workbook. The cost of floral arrangements for College events will be budgeted for in the Facilities and Events budget. Floral needs for events for which a fee is being charged should be budgeted by the hosting department and included as part of the total cost of the event. Auxiliaries should budget for any floral needs in their own budget. The PC Representative will forward all requests from his/her area to Brenda Wiegand, DIF 66.

H. ITS Budget Requests

When making requests for ITS items, please keep in mind the budget being developed is for July 2025-June 2026 implementation. Below are some common requests received by ITS. It will be the cost center’s responsibility to cover any cost for hardware, services or software not included or requested in the 2026 ITS budget.

ITS items that should be submitted to the VP for Information Technology/CIO:

Non-IT equipment being purchased that may need to be connected to a computer, the campus network, or the campus phone system to function properly, should be sent to ITS so the computer/communication component can be evaluated and budgeted. The equipment itself should be in a non-ITS budget.
New instructional or non-instructional software, or additional licenses for existing software. When requesting software please indicate where the software will be used, and if applicable, what classes will utilize the software.
Please note: For any software package or web-based cloud service, vendors must ensure that products provided to the College conform to the W3C Web Content Accessibility Guidelines, version 2.0 (WCAG 2.0). The vendor must warrant that their product complies with the accessibility requirements of section 508 of the Rehabilitation Act of 1973, as amended (29 U.S.C. 794d). If the software does not fully conform to WCAG 2.0, vendor must document the nonconformance and should provide detailed information regarding the plans to achieve conformance, including an intended timeline. New hosted web-based cloud services.
Projectors, screens, DVD players, visualizers, document cameras, clickers, annotation devices, microphones.
New networked fax/copiers/printers
New desk phones or departmental cell phones.
Tablet computers (with rationale).
Requests for new two-way radios or upgrades to existing two-way radios.

Do not request replacements for existing ITS equipment. All existing equipment is on a replacement cycle.

Non-ITS items that must be included in your area budget:

Computers for any new positions being requested. (Current open existing positions are not considered new.) These should be budgeted in main account 65302, Temporary Adjustments, Non-Salary. Cost centers should budget $1,000 for desktop PCs and/or $1,500 for a laptop. If more specialized equipment is required for the position contact Brad Miller, Sr. Director of IT Operations/Associate CIO, ext. 5304, for current pricing.
Phones for new positions. These should be budgeted in main account 65302, Temporary Adjustments, Non-Salary at a cost of $200.
Camera batteries, remote batteries, wireless mouse batteries, batteries of any kind.
Film for cameras or memory cards for digital cameras.
Digital cameras, film cameras, and video camcorders less than $500 and any related items.
Blank CDs, blank DVDs, flash drives, and blank tapes.
Radio supplies such as new batteries and replacement antennas, and radio repairs.

Items to request through other means:

Requests for new computer labs, video surveillance camera requests, digital signage and card swipe access for doors should be submitted as a Renovation Request.
Requests for existing classroom and lab furniture replacement should be sent to Academic Affairs.

Please contact the Sr. Director of CIT Operations with any questions you may have concerning your ITS budget requests.

IX. Maintenance Cost for Existing Software

Information Technology Services will provide a listing of all existing software and annualized maintenance costs to President’s Council. Your PC representative will review the list with CCAs. In accordance with the Budget Calendar, PC representatives should communicate to the VP for Information Technology/CIO any existing services or software that are no longer being used or needed, so that they may be removed from the ITS budget.

X. New Initiatives

New initiatives are defined as activities or purchases planned to begin in FY2025-26 which are over and above the current operating year’s activity and are anticipated to have a total cost of $10,000 or more. New initiatives must be aligned with departmental planning and tied to the College’s strategic plan. To request a new initiative, a New Initiatives Request Form should be completed and approved by your PC Representative. The New Initiatives Request Form can be found on Financial Operations’ Department site on myPCT Portal. The following information must be included on the form:

Only general operating and capital expenses should be requested.
Position requests are to be documented per the instructions noted earlier in this document.
A description of the initiative and rationale to support the request must be included. Your rationale should include data analysis or assessment results to support your request.
A strategic Goal/initiative must be referenced for each new initiative requested.
The initiative should be budgeted as either:

Temporary Funding --The funding request is in effect for one budget year. The initiative will be completed in one budget year.

Permanent Funding -- The initiative will be ongoing for more than one budget year. The request, if approved, will become part of the cost center’s base budget.

Examples:

A new initiative requiring temporary funding may result from the purchase of a new software package that will require extensive training for staff in the first year of implementation.
A temporary funding initiative may result from a request to fund a one-year trial of a travel abroad program for students in a particular major.
A new initiative requiring permanent funding may result from the purchase of a new piece of equipment that will require an annual maintenance contract or licensing.

The New Initiative form must be signed by your PC Representative and sent to Financial Operations, DIF 110.

New Initiatives that do not meet the $10,000 threshold should be added directly to the 2025-26 budget request. A justification note must be included detailing the request and should include whether the request is temporary (one time) or a permanent request. Any recurring costs should be brought to the attention of your PC Representative. New initiative requests will be evaluated by President’s Council for inclusion in the 2025-26 budget.

XI. Additional Information

A. Computers for New Positions

If you request a new position or any organizational changes that will require additional staff computers, you must budget for this expense in your FY2025-26 departmental budget request. The cost should be budgeted in the Temporary Adjustments-Non-Salary line, main account 65302. These funds will then be transferred via a Budget Adjustment to ITS when it is time to purchase the equipment. This should also include the cost of a new phone if required. The actual purchase of all computer equipment will be handled by ITS. Cost centers should budget $1,000 for desktop PCs and/or $1,500 for laptop and $300 for new phones. If more specialized computer equipment is required contact Brad Miller, Sr. Director of IT Operations/Associate CIO for current pricing.

B. Technology Purchases (Auxiliaries)

Auxiliaries will follow the same procedures as other operating departments. New and replacement technology purchases will be budgeted by ITS. A Request to Other Cost Centers should be completed detailing the requirements for inclusion in the ITS budgets. This will include new and specialized technology replacements, as well as, specialized software needs, dedicated access points, cell phone and radios and radio infrastructure needs, both new and replacements. Routine employee personal desktop computer and printer replacements and routine network copier or printer replacements will be determined and budgeted by ITS. There is no need to submit a Request to Other Cost Centers for these replacements. (Recognized auxiliaries for this process are Residence Life, College Store, Dining Services, Children’s Learning Center, WD/PIRC and Community Arts Center.

C. Inflationary Requests

The Inflationary Information form is located on Financial Operations’ department site on myPCT Portal. This form should be used to document any increases being requested that are a result of an inflationary increase. The completed form should be attached to your budget plan

D. Fringe Benefits

There is no need to adjust the fringe benefit objects in Anthology Budget Management. Fringe benefits will be finalized and updated for each department by Financial Operations.

E. Budget Justification Notes

An explanation MUST be entered for all proposed increases over the current base established for FY25-26. It is recommended that a worksheet is used to document these justifications and attached to the budget plan.

Note:All budget plans will be routed through appropriate work flows within Anthology for required reviews and approvals. All budget plans should be reviewed and approved by required individuals and back to the Vice President for Finance/CFO’s Office, DIF 110, by March 31, 2025.

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FY2024-25 Budget Instructions and Expectations

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