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Budget Planning

San Diego City College believes in a transparent and accountable budget planning process. Managers work with their divisions, programs, or committees to ensure that budget efforts align with the college's mission and the president’s vision and goals. Participatory governance is at the heart of the college's budgeting process. This Budget Planning page provides an overview of the college's and the district's budgets. The tabs below provide public access to the college's budgets, information on budget timelines, a copy of the District's adopted budget, the Resource Allocation Formula (RAF), General Funds Restricted (GFU), General Fund Restricted (GFR) and allowable expenses, the state's Student Centered Funding Formula (SCFF), budget trainings and workshops, a glossary of terms, and other information that seeks to keep people informed of the budgeting process. 

The best place to learn about budgets is attending the annual September board meeting, attending College Council, or by attending one of the many campus budget workshops. You can also find budget information in the VPA's monthly updates, our campus newsletters, department and program plans, grant applications, program review, or by attending one of the many committee meetings.

"Budgets are a reflection of what a college values. When you research these budget pages you will see a deep commitment to social justice, educational equity, and academic excellence. You will also see efforts to remain flexible to emerging student's needs, innovation, teaching and learning, and transparent approaches to support student success." (John Parker)

The college's budgets seek to ensure that everyone knows that You Belong Here!

The timing of the of the planning and budget cycle was developed to align with the state budget cycle as well as regulatory requirements for the adoption of the College’s budget.
The planning and budget cycle is comprised of three processes: Program Review, Resource Allocation, and Budget Development.
In addition, assessment of planning and budget occur throughout the entire cycle to ensure the effectiveness of the activities and processes.

Oct – Jan   Prepare draft permanent employee salary file

      • Departments begin identifying budget priorities
      • Considerations: Full-time faculty obligation/staffing
      • COLA 
      • Estimated benefits cost increase
      • Estimated cost of step-and-column adjustment
      • Retirement costs
      • Budget templates completed by Budget Managers and Chairs 

Jan             Governor releases budget proposal

Feb             Permanent employee salary file updated and distributed to campuses

Mar             Budget targets distributed to campus based on Resource Allocation model

May           State Budget May Revise (Jan proposal revised) 

      • Prepare tentative budget            

Jun              Tentative submitted to Board of Trustees

Jun 15-Jul 1 Final state budget signed into law by the Governor

Jul-Aug        Year-end close

      • Prepare final budget

Sep              Final budget submitted to Board of Trustees

FY2025-2026 YEAR-END CLOSING DEADLINES

*UPDATED 2/18/2026* These deadlines will be strictly enforced. Any requests submitted after these dates will be subject to approval by the Vice President of Administrative Services. Dates are as of the Close of Business

Monday April 6th, 2026

Requisitions for General Fund (1110): Supplies, equipment and services in PeopleSoft.
PLEASE NOTE: If your purchase requires a budget transfer, send that form ASAP to Business Services so your transfer may be processed before the deadline.

Friday April 27th, 2026

Restricted Funds Requisitions (1200-7999)
If your purchase requires a budget transfer, send that form ASAP to Business Services so your transfer may be processed before the deadline.
Change Orders (Any changes to an existing Purchase Order)
Budget Managers: All budget allocations for restricted, new funding and funds that roll over to 2026-2027

Friday May 8th, 2026

Manager deadline for FY 2026-27 grant allocations

Friday May 22nd, 2026

Measure HH requisitions

TBD

Site Improvements

Tuesday May 26th, 2026

Revolving Cash Fund (RCF) reimbursements
New Hire/Rehire Packets for a start date of July 1st

Friday May 29th, 2026

Printing and Postage: Requests submitted to the Mail/Duplicating Department. Please budget check prior to submission to ensure funds are available. Any requests sent after this date will be charged to the new fiscal year.

Monday June 1st, 2026

CONTRACT PAS grant-funded changes

Tuesday June 2nd, 2026

Travel Authorizations Travel Authorizations for FY 2025-26 must be submitted today; those not submitted will need to be recreated in FY 2026-27 and will be paid from the new budget.

Tuesday June 2nd, 2026

Budget Adjustments or Transfers

Wednesday June 3rd, 2026

HOURLY PAS grant-funded changes

Friday June 12th, 2026

Payment Requests

Monday June 22nd, 2026

Travel Expense Reports (including mileage reimbursements)

Friday June 26th, 2026

Blanket Purchase Orders will expire on this date (all funds);
Cal-Card payment request must be fully approved in PeopleSoft by this deadline. Any payment rquest after this deadline will be charged to FY 2026-27; Change Orders; 
All goods ordered in FY 2025-26 must be received by no later than today

Monday July 6th, 2026

Invoices: Goods must be received and/or services rendered by June 30th to be paid in FY 2025-26. If your department has not received an invoice for a service that has already taken place or a purchase that has been received, contact the vendor immediately.
Submit invoices to [email protected] by 5:00 pm on the deadline. Invoices received after this deadline will be charged against the FY 2026-27 budget. On each invoice, obtain your manager's signature and write "OK to Pay". Also include the corresponding Purchase Order number (CIT000xxxx) on the invoice.

Friday July 17th, 2026

(Budget Managers) All adoptive budget allocations for restricted funds that roll over to 2026-2027
Journal Entries for all funds FY 2025-2026
All grant closing information
Budget Adjustments for FY2025-2026 Tentative Budgets 

Keep in mind:

  • These deadlines mean all requisitions must be entered and valid in PeopleSoft. Your request must be complete when submitted; otherwise it will be pushed back to the originator.
  • When entering requisitions, remember to leave enough budget to include tax. Tax will be added by the Purchasing Department when the PO is issued.
  • For forms, templates and additional information, visit our webpage: Business Services Forms (sdcity.edu)

 - IMPORTANT - ACTION REQUIRED BY BUDGET MANAGERS

  • Review budgets immediately: Process all necessary journal entries and budget transfers as soon as possible.
    • Best practice: review budgets monthly, especially after payroll posts.
  • Tentative Budget Planning: The tentative budget reflects estimated restricted fund carryover into the new fiscal year. Ensure all expenses through June 30 are accounted for when completing allocations.
  • New Funds: If you expect new allocations, send a budget allocation, including a request to set up new GL strings.
  • Position Control: Review the budget numbers for all direct reports and notify our Business Services HR team of any changes needed.
    • To include non-instructional and instructional positions
  • July 1 Posting: Tentative budgets will post on July 1. It is critical that you review your budgets immediately and report any discrepancies by the stated deadline.
    • Changes sent after the deadline will not be processed and must wait until September 2026, following Board approval of the adopted budget.
  • Support Available: Open labs, monthly trainings, and appointments are offered during the Spring semester. Please take advantage of these resources to ensure accuracy and compliance.

As part of the integrated planning process for San Diego City College, the City Resources Council ensures an open, equitable and orderly budget allocation process is instituted and followed in establishing the operational budget of San Diego City College.

2025-2026 Adopted Budget Actuals (City College)

2024-2025 Adopted Budget Actuals (City College)

Budgets are developed based upon realistic projected annual revenues and anticipated expenses for a given fiscal year. The District’s Campus Allocation Model (CAM) based upon FTES and FTEF targets provides a budget allocation to San Diego City, Mesa, Miramar, and Continuing Education colleges to cover contract and adjunct faculty compensation costs. Funding is also provided to the colleges for other operating expenses including discretionary funding, which is allocated on a per FTES basis. Each of the colleges are responsible for developing their institution’s annual budget based upon the funding they are allocated in support of achieving each institution’s operational strategic planning goals and objectives.

The District’s Budget Allocation Model (BAM) projects continuous and one‐time revenue and continuous and one‐time expenses districtwide. For a budget to be balanced, revenue and expenses must be equal unless there is sufficient beginning fund balance to augment the projected revenue in any given budget year to align with budgeted expenses.

2025-2026 Campus Allocation Model (CAM) Adopted Final

2025-2026 Budget Allocation Model (BAM) Adopted Final

2024-2025 Campus Allocation Model (CAM) Adopted Final

2024-2025 Budget Allocation Model (BAM) Adopted Final

2023-2024 Campus Allocation Model (CAM) Adopted Final

2023-2024 Budget Allocation Model (BAM) Adopted Final

The district’s Resource Allocation Formula (RAF) establishes the proportional share of dollars available to each employee unit, with each unit then responsible for determining how to distribute its allocated compensation dollars to its unit membership. The RAF document defines the methodology and supporting documentation in support of the calculations as agreed upon by all employee units in the three-year RAF document

District RAF

Collective Bargaining Agreements

Funds designated by law or donor agency for specific purposes.  Unspent GFR funds may be carried over to the next fiscal year.  Board of Trustees may designate funds for a restricted purpose, but the funds remain unrestricted and must be reported as such on state documents.  

The college receives GFR funds from the state, federal government, and grants. GFR funds are designated by law or donor agency for specific purposes.  The link below is an overview of the state's GFR categorical funds such as EOPS, CalWORKS, SSSP and Equity (now SEA), Basic Needs, State Block Funds, and a host of other funding sources. The document provides details about allowable expenses and awards.

2025-26 California Community Colleges Compendium of Allocations and Resources rev July 2025

2024-25 California Community Colleges Compendium of Allocations and Resources rev Aug 2024

2023-24 California Community Colleges Compendium of Allocations and Resources rev Feb 2024

2023-2024 Advance Apportionment Memo

The Student Centered Funding Formula (SCFF) was adopted in the 2018–19 state budget as a new way to allocate funding to community college districts. The SCFF provides funding that supports access through enrollment-based funding, student equity by targeting funds to districts serving low-income students, and student success by providing districts with additional resources for student’s successful outcomes. 

The SCFF consists of three components:

  1. Base Allocation (70% of TCR) – Enrollment (FTES)
  2. Supplemental Allocation (20% of TCR) – Counts of low-income students (Pell, CA Promise, AB540)
  3. Student Success Allocation (10% of TCR) – Counts of outcomes related to the Vision for Success, with “premiums” for outcomes of low-income students. The success allocation is based on student achievement of these outcomes:
    • Associate degree for transfer (ADT)
    • Associate degree
    • Baccalaureate degree
    • Credit certificate requiring 16 or more units
    • Transfer-level math and English courses completed within the student's first academic year of enrollment
    • Transfer to a four-year university
    • Nine or more career education units completed
    • Regional living wage obtained within one year of community college completion

Student Centered Funding Formula

FTEF Allocation

September 25, 2025 VPAS Workshop: Student Centered Funding Formula (SCFF) 

Business Services Training and Workshops - Updated weekly depending on availability.  Dates and times subject to change based on campus and district immediate matters.

NEXT TRAINING: Check for updates

Coming soon

2025/2026 Budget Workshops and Trainings (Check back soon for dates and times)

  • September 25, 2025 Understanding Student Centered Funding Formula (SCFF)
  • October 23, 2025 Campus IT | Helpdesk Presentation Link
  • November 20, 2025 PeopleSoft Reports: Budget Development, Forecasting, and Management Presentation Recording  and Budget Management Presentation PDF
  • January 14, 2026 9:00 - 10:00 am Travel/TA Training
  • February 18, 2026  Purchasing Contracts and RFC Training
  • April TBD  Preparing for Year-end Close
  • Coming Soon CA State Budget/May Revise, Prop 98, Prop 13, Q&A
  • Coming Soon  FMX Conversion: Site Improvement and Work Order Requests
  • Coming Soon Hiring a Federal Work-Study Student

PAST TRAININGS

This list of selected definitions is presented in response to the rapid proliferation of acronyms, programs, and regulations that are relevant to accounting, finance, and the Business Office.  Many of the definitions are of a general education nature as part of the Business Office’s overarching strategy to help the campus community better understand the complexities of appropriations, revenue, budget management, expenditures, compliance and fiscal policy. 

Downloadable PDF

Proposition 20 Lottery Funds – FAQ for San Diego City College

 

1.  What is Proposition 20 Lottery funding?

Proposition 20 (Cardenas Textbook Act of 2000) requires that a portion of lottery revenues be allocated to community colleges for instructional materials. These funds are restricted and must be used for instructional resources.  Class section numbers and any pertinent information related to student use must be documented in the requisition notes. 

2.  What qualifies as instructional materials?

Textbooks (printed or digital), technology-based materials (software, databases), equipment, hotspots, internet devices, library books, and media.

3.  Can Prop 20 funds be used for housing and food assistance?

Yes. Funds may be used for grants or direct payments to students, housing vouchers or reimbursements, food pantries or free meal programs, and efforts to enroll students in CalFresh.

4.  Are student-athlete meal stipends allowed?

Yes, if the student athletes are experiencing food insecurity. Documentation of need is required.

5.  Can funds cover testing fees for dual enrollment students?

Yes. Testing fees are considered instructional supplies, and dual enrollment students are eligible if expenditures align with guidelines.

6.  What cannot be funded with Prop 20 Lottery funds?

Real property acquisition, construction of facilities, faculty-only software or operational software, operational supplies and equipment, and research projects.

7.  How much funding does San Diego City College receive?

Lottery allocations are based on Full-Time Equivalent Students (FTES) and lottery sales.  Allocation varies each year. 

8.  How are Prop 20 Lottery funds allocated to departments?

Lottery funds are allocated through the Resource Allocation Committee during budget development.  Most instructional programs receive Lottery funds through the resource allocation process, which is based on requests, available funds, and departmental spending trends.

9.  Are there reserve funds available for requests not included in the Resource Allocation process?

No.  All Prop 20 Lottery funds are allocated by department during the Resource Allocation process, which is finalized during tentative budget. 

10.  Are there spending limits for Prop 20 Lottery funds?

Yes.  District policy is a maximum limit of $500 per item for supplies and materials.  There is no fixed dollar cap in statute for housing, food assistance, or instructional materials. Direct aid to students must be documented for need, included in the student’s financial aid package, and not exceed the student’s cost of attendance.

11.  How can Prop 20 funds support students during benefit interruptions?

Districts may use funds for grants or direct payments to students, reimbursements or vouchers for housing or meals, and provision of food pantries or free meals on campus. These expenditures must be reported on CCFS-311.