Columbia Gorge Community College's (CGCC) administrative staff evaluates the budget requests of the various departments of the college to determine the funding levels of the operating programs.
The budget is presented to the public through public hearings held by a budget committee consisting of Board members and lay members. After giving due consideration to the input received from the citizens, the Board of Education adopts the budget, authorizes the levying of taxes and sets appropriations.
Requirements and Provisions
Under the applicable provisions, there must be public participation in the budget process and the adopted budget must be balanced. The pamphlet Local Budgeting in Oregon provides a brief overview of the full budget process.
The Oregon Department of Revenue Basic Budgeting Book is an introductory guide to creating local budgets. The Local Budgeting Manual provides detailed information and explanations of Oregon's Local Budget Law provisions and processes.
State Deferred Payments
The State deferred the last quarter’s payment of State revenues to the college in fiscal year 2005 and is expected to continue the practice of deferring the last payment of each biennium to the next biennium for budget purposes. The annual college budget accounts for the timing of expected State payment deferrals.
The budget may be amended during the applicable Fiscal Year through the adoption of a supplemental budget. Supplemental budgets may be adopted by the Board pursuant to ORS 294.480.