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Community College For Community Colleges

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Literature
Community College Revenue
Community colleges have roots dating back to the 1900’s and became more homogenous with the help of the 1960’s California Master Plan for Higher Education. In the past, community colleges were tuition-free or subsidized by local property taxes and state appropriations (Cohen, M. & Brawer, F. 2008). Currently, community college financing has been unpredictable “due to the discretionary nature of state support and the vagaries of funding initiatives” (Phelan, 2014, pg. 7). Nevertheless, colleges continue to be dependent on state appropriations and local property taxes as the primary source of revenue. Due to the instability associated with appropriations, community colleges must develop dynamic budgets that have the capacity to overcome fluctuations in revenue and enable the college to offer affordable access to higher education to its constituents.
Community College Expenditures
The greatest cost associated with operating a community college is the cost of personnel. Personnel costs include the salaries paid to administrators, instructors, and staff as well as the cost to provide benefits (Israel & Kihl, 2005). Table 1 reveals how a mid sized community college spent on average spends 90% of their budget on personnel costs.
Community College Budgeting Process
The budgeting process is one of the most important tasks colleges must participate in. The primary architect in developing the budget of a community college is the chief

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