Current through Register Vol. 46, No. 12, March 20, 2024
(a) The college operating budget request
shall include all estimated revenues to be received by the college for
operating expense purposes. These revenues may include but are not limited to
the following:
(1) student tuition;
(2) State aid;
(3) sponsor contribution;
(4) charges to nonresidents not presenting
certificates of residence;
(5)
out-of-state resident tuition;
(6)
operating chargebacks to other counties;
(7) gifts and donations;
(8) endowment income;
(9) unclassified revenue--local sponsor
share;
(10) organized activity
income;
(11) service fees,
including parking fees and fines, and library fines;
(12) interest and earnings on all operating
funds and reserve for capital cost chargebacks;
(13) rental of real property, including
rental income on college-owned houses and rental revenue received from
bookstore and food-service concessionaires;
(14) rental of equipment, including locker
rentals;
(15) forfeiture of tuition
deposits;
(16) sales of scrap and
excess material;
(17) other minor
sales;
(18) sales of
equipment;
(19) insurance
recoveries;
(20) other compensation
for loss, including reimbursement for laboratory breakage;
(21) refunds of prior year's
expenses;
(22) unclassified
revenues--offset to expenses, including vending machine, bookstore and
food-service concession income; telephone commissions; employee jury duty fees
paid to the college, parking fees and fines, and library fines;
(23) Federal aid provided in the name of the
college; and
(24) for other
allowable items, please refer to the manual for community college business
officers.
(b) Federal,
private or separately funded State revenues received for 100 percent support of
student financial aid programs should not be included in the college
unrestricted operating budget. However, complete records should be maintained
on these funds and any liabilities should be reported in the operating fund
balance sheet.
(c) The college
operating budget request shall include all valid appropriations for restricted
and unrestricted operating expense purposes. These appropriations may include
appropriate expenses for the following functions:
Instruction
Public service
Academic support
Libraries
Other
Student services
Institutional support
General administration
General institutional support
Operation and maintenance of plant
Scholarships and fellowships (restricted)
Auxiliary enterprises (restricted)
Scholarships
(d) The following is a listing of specific
operating expenses which are allowable for State aid and support by student
tuition revenues. This listing is not intended to be all-inclusive.
(1) Compensation for personal
services.
(2) Lease and maintenance
costs for rented physical space and equipment where used for college purposes.
Rental leasing of instructional space shall be subject to the approval of the
chancellor or designee.
(3)
Property and liability insurance. The practice of the local sponsor in regard
to insurance coverage may govern in determining allowable insurance charges.
Insurance premiums are an allowable expense. If the local sponsor is a
self-insurer, no part of the charges should be included in the budget, except
for compensation for losses incurred.
(4) Consumable supplies.
(5) Repairs to buildings, grounds and
equipment. For purposes of this section, a repair is a maintenance expenditure
for the purpose of maintaining a facility in an ordinarily efficient operating
condition. A repair does not significantly add to the value of the facility,
nor does it appreciably prolong its life. It merely keeps the property in an
efficient operating condition over its probable useful life for the uses for
which it was acquired.
(6) Travel
expenses for college purposes, including expenses related to the recruitment of
professional staff.
(7)
Communications and postage expenses for college purposes.
(8) Printing and advertising expenses for
college purposes.
(9) Library
acquisitions. For purposes of this section, the initial $50,000 expenditure for
instructional resources for each college or each campus of a multiple campus
community college, where such multiple campuses have been approved by the
university trustees, must be included as a capital expense.
(10) Institutional membership in local, State
and national education-related organizations and associations.
(11) Conference fees and travel expenses
related to staff attendance at conferences, where such conferences are related
to college purposes.
(12) Expenses
related to foreign student exchange programs.
(13) Moving expense of newly appointed
members of the professional staff.
(14) Fees and costs for evaluation and
accreditation by Middle States Association of Colleges and Secondary Schools
and other accreditation associations.
(15) Graduation exercise expenses for
speaker, reception for honored guests, music, decorations for platform, and
cost of caps and gowns for guests, speakers, college trustees, faculty and
administrative staff.
(16) Expenses
relating to refreshments, luncheons and dinners if for the purpose of
conducting official college business.
(17) Expenses of moving college furnishings
and equipment.
(18) Costs of
training programs for college staff, including on and off-campus seminars for
professional staff.
(19) Expenses
in accordance with the terms of a collectively negotiated agreement.
(20) Expenses related to appropriate
nonrevenue producing community service programs.
(21) Equipment costs not included in the
capital construction budget.
(22)
Employer contributions to fringe benefits negotiated under the terms of a
collectively negotiated agreement.
(23) Expenses related to a college-operated
alumni program.
(24) Other general
education expenses.
(25) Personal
services and fringe benefit expenses for coaches.
(26) Scholarships.
(e) The following is a listing of operating
expenses which are not allowable for State aid and support by student tuition
revenues:
(1) Expenses of service area
educational programs where such programs have not been approved by State
University.
(2) Individual
memberships in professional organizations and associations, except in those
instances where institutional memberships beneficial to the educational
purposes of the college are not available, in which instances the individual
membership fee will be allowable for State aid purposes.
(3) Contingency accounts.
(4) Food service and bookstore expenses and
losses where such services are subcontracted.
(5) Rental of caps and gowns for
students.
(6) Student activity
functions, such as student receptions, socials, publications, and communication
expenses related to student activity programs and faculty-student association
activities.
(7) Rental and
maintenance costs for property not used for college purposes.
(8) Expenses relating to the activities and
administration of faculty-student associations.
(9) Expenses relating to the operation and
administration of dormitories.
(10)
Penalty fees for overdue payment of legal obligations.
(11) Costs of food, beverages and
entertainment for college social functions.
(12) Collection agency fees for delinquent
student accounts. This shall not be construed to prohibit the engagement of
collection agencies to collect overdue student accounts. However, the
collection agency fee shall be added to the student account.
(13) Matching funds for off-campus college
work-study programs.
(14)
Administrative overhead expenses otherwise chargeable to Federal
programs.
(15)
Depreciation.
(16) Costs for
transportation of intercollegiate athletic teams or of students to attend
athletic contests shall be a direct charge to the student-athletic association,
faculty-student corporation, or other similar organization. Other expenses,
such as payment of officials, purchases of uniforms and athletic equipment,
guarantees and other related intercollegiate athletic expenses, shall not be
included in the operating budget of the institution.