Palm Beach State College Board Policy

Title: Direct Support Organization - Use of Resources

Policy Number: 6Hx-18-4.72

Legal Authority: 1004.70 FS, 1001.64 FS

Date Adopted/Amended: Adopted 1/21/2020

 

Purpose

This establishes College policy outlining Palm Beach State College and its Direct Support Organization(s) resource utilization guidelines for operations including personal services, real estate, and other miscellaneous operating expenses.


Definitions

Personal Services are the costs associated with salaries and benefits for those employees of the Direct Support Organization (DSO), including management, providing services to the DSO for its mission to further the organization and the College’s objectives.  Employees may work exclusively for the DSO, or a percentage of work effort may also count as services when not exclusively working for the DSO.

Real Estate is the space used by the DSO for operations including offices, storage, satellite locations, etc. and may be measured exclusively for DSO use, or for partial use.

College Budget is the annual budget prepared for all operations of the College including all personnel, benefits, supplies and capital expenditures.

DSO Budget is the portion of the College Budget dedicated to the operations of the DSO.

Budget Certification is the DSO’s annual recap of expenditures of resources from the College.


Policy Guidelines

1. The Vice President for Advancement shall propose an annual budget for operations within the College framework and coordinate the following:

  1. Personnel: The DSO’s annual personnel requirements the College’s fiscal year.  Note the College’s fiscal year is July-June, and position controls are to be coordinated with the Executive Director of Human Resources.
  2. Operations: The DSO’s fiscal year requirements for general office operations, as well as space utilization will be coordinated with the Vice President for Administration and Business Services (CFO), and Facilities Director.
  3. Capital: The DSO’s requirements for capital purchases, if any, will be proposed and coordinated with the CFO.

2. The DSO’s budget, as approved, will become a part of the larger College-wide operating budget.

3. The DSO’s budget will outline details of projected activities to tie back to the overall annual budget and will be presented to the District Board of Trustees (DBOT) prior to the start of the fiscal year. This can typically be done concurrently with the overall budget approval in June of each year.

4. The DSO shall certify the types of activities actually performed annually after the College’s fiscal year closes, before September 30. The certification report is to be presented in similar format to tie back to the items outlined prior to the start of the fiscal year outlined in item #3 above.

5. The Vice President for Advancement or designee shall coordinate with the College’s Finance Department for routine information to monitor operations throughout the year to ensure budget compliance.

6. The DSO shall continue to report the value of personal services and operating resources as “in kind” support on its financial statements, and as information to both the DBOT and its own Board of Directors at least annually.