Policies and Procedures

B0102 Budget


​Budget planning shall be an integral part of long-range financial program planning so that the budget may effectively express cost-effectiveness in the implementation of all programs and services of the College.

The budget development process shall be established so as to solicit information from various levels of the organization. Equipment contained in the budget recommended to the Board shall be reviewed by the appropriate advisory committee for public input and shall be so documented in the minutes of that committee.

The operating budget will provide optimum educational programs consistent with the taxpayers' ability to support such programs.

The Board shall hold at least one public hearing on the proposed budget prior to the final adoption. A notice stating the location, date and hour of the public hearing shall be placed in the College's designated newspaper.

Such notice shall be published at least fifteen (15) days prior to the time of the hearing and shall include a summary of the budget. The notice shall also announce the place where the detailed budget is available for public inspection.


Reviewed November 16, 2004
Reviewed December 15, 1992
Revised July 10, 1989
Adopted November 28, 1979
Wisconsin Administrative Code, Chapter TCS 7
Wisconsin Statutes 38.16 and 65.90