Budget Planning Evaluation Process
The following timeline defines the evaluation process for determining the satisfaction level and effectiveness of Clemson University’s open budget planning process. The open process was first implemented during the budget planning cycle for fiscal year 2001-02. Information gained from these evaluative efforts will serve to refine the open budget planning process to its greatest level of efficiency to best serve all stakeholders of the University.
Review existing procedures to ensure that they remain applicable to the current actual practices. Correct as needed –
- Data collection media and systems identification
- Administrative approval channels
- University form names and references
Survey Budget Center Representatives –
- Was the request for budget issues clear and concise?
- Did the process enhance budget-planning communications within each budget center?
- What media were used to transfer budget issues to be considered for central funding?
- Does the current process contain a means of assigning a departmental, school or budget center priority?
Survey Administrative Council –
- Do members approve a large volume of requests to be prioritized by them for central funding?
- Does this system provide adequate information for vetting of requests?
- Does the current process establish a link to University goals?
- Does the current process require identification of a proposed exit strategy and associated costs?
- Does the current process require definition of assessment criteria for each budget issue forwarded through administrative channels?
- Does the current process identify the cost impact on other areas?
Evaluate the effectiveness of the open-budget process allocations –
- Were the funds allocated in a timely manner?
- Were funding decisions on target to direct allocations where needed?
- Is there a proper audit trail via CUBS or other systems to identify funded expenditures so as to facilitate evaluation?
Provide a summary of annual evaluation feedback to the Administrative Council with recommendations as to procedural changes to be implemented in the upcoming budget planning process beginning in January.