1. Community College Budget and Finance Mark Zacovic, Ph.D. Superintendent/President Mt. San Jacinto Community College District Summary by Jodi Corliss

2. Outline State Budget Cycle District Budget Calendar Budget and Accounting Manual (BAM) Sources of Revenue Expense Categories Unrestricted Funds and Categorical Programs Reporting

3. Outline State Budget Cycle District Budget Calendar Budget and Accounting Manual (BAM) Sources of Revenue Expense Categories Unrestricted Funds and Categorical Programs Reporting

4. Steps in the State Budget Cycle January: Governor Proposes Mid-February: LAO Report Senate Committee on Education, Sub-Committee on Budget and Finance Assembly Committee on Education, Sub-Committee on Finance March: June: Joint Committee – Legislative Budget Late June-July: Assembly Adoption Senate Adoption Assembly Adoption May Revise Senate Adoption Mid-May July-August: Governor’s Final Actions

5. Sources of Additional Information ACCCA CA Community College Chancellor’s Office CA Department of Finance CA Legislative Counsel Community College League of CA National Assoc of College and University Business Officers GASB U.S. Dept. of Education Assoc of Chief Business Officials

6. Glossary Glossary of Terms and Definitions