Tool URL: http://www.cwu.edu/associate-provost/node/2575/

Institution URL: http://www.cwu.edu/

The tool is located at the bottom of the page under the heading "WICHE Resources"

 NA

Implement and sustain positive outcomes for a large institutional change such as RCM budgeting

• Provide motivation to achieve and optimize revenue generation and cost effective practices
• Provide colleges with more ownership of budgeting process
• Enhance transparency about both revenues and the costs of operating the institution
• Encourage innovation and challenge silos

Transitioning to Responsibility Center Management (RCM) Budgeting requires a commitment to coordinated model development with clear, well-articulated goals. An emphasis on collaborative governance allows stakeholders to assume greater responsibility for institutional change necessary for sustainability and innovation. Clear and regular communication with opportunities for questions and feedback enables continuous improvement in addition to institutional adoption of change mindset.

• This toolkit includes an overview of the philosophy and strategies integral to the transition of a mid-sized public comprehensive university from incremental budgeting to responsibility centered management (RCM) activity based budgeting (ABB).
• There are also links to CWU Annual Budget Summit and New Budget Model websites for examples of governance structure, informational forums and budget allocation process.

NA

• The degree to which departments and colleges manage instructional resources and strategic investments effectively
• A heightened awareness of student recruitment, retention and persistence
• Increased understanding of university budgeting by university faculty, staff and administrators

• Collaborative budget governance with representation across academic and support units
• Formation of college budget committees
• University-wide review of, and recommendations for space, equipment and budget requests
• Comprehensive website and public forums

Faculty, staff and administrators expand understanding of university revenue sources beyond that generated by student credit hours. College leaders develop strategies to grow high impact academic programs that attract and retain students. Support units improve efficiencies with existing funds.

• A simple, robust model based on institutional mission and values enables stakeholders to understand the impact targeted strategies will have on the bottom line.
• Accept the process will need continued improvement: Solicit feedback and modify processes as necessary.
• Include an overview of the budget model and annual budgeting process in every campus forum: There will always be people who are new to the process and in need of the fundamentals.
• Collaboration is necessary between colleges and support units to invest in student support structures (Best practices in pedagogy, advising, student wellness and academic support): Focus on retention and persistence as a primary measure of return on in
• Strategic investments must have measurable outcomes: Provide accessible and consistent data.

• Internal re-allocation of personnel to
• coordinate development of budget model
• implement necessary infrastructure changes
• develop communication plans
• develop and maintain websites
• serve on budget committees

Costs

• Minimal - see Resources Needed section

University Budget Governance website is being updated continuously

CWU New Budget Model Overview: http://www.cwu.edu/budget/overview

CWU 2018 Budget Summits: http://www.cwu.edu/budget/budget-summits

CWU President’s Budget Advisory Committee: http://www.cwu.edu/financial-affairs/presidents-budget-advisory-committee

Gail Mackin 
Associate Provost for Undergraduate and Faculty Affairs 
Central Washington University 
400 East University Way 
Ellensburg, Washington 98926 
Phone: 509-963-1413 
gail.mackin@cwu.edu

Della Gonzales 
Administrative Assistant 
Central Washington University 
400 East University Way 
Ellensburg, Washington 98926