There’s a lot of talk in the media dealing with the term “fund balance.” The same was the case in 2006 when I became a Cranberry Township supervisor. Back then, Cranberry Township had a $9 million fund balance with general fund revenues of $12 million. Today, our fund balance is more than three times that size, which, in turn, is close to twice our general fund revenues. Interestingly, no one bats an eye over such numbers. Why?

With the help of 85 residents and business people over a period of 14 months during 2006-07, Cranberry Township created and approved The Cranberry Plan — a comprehensive master plan that plotted our desired growth to the year 2030. Since the plan’s approval, we have spent tens of millions of dollars building Graham Park, new road connections, upgrading traffic light systems, expanding and building public safety buildings and practice facilities, and dozens of other improvements and expansions. The plan calls for Cranberry Township to spend another $40 million of our designated funds, along with grants, in infrastructure investment in the next five years. Does this sound like typical government? Or, good planning for future growth and an example of what good government can do?

To the naysayers, I point them to the economic impact of Cranberry Township over the last 10 years. Consider: 8,500 new jobs, 400 new businesses, and 4,500 new residents.

Simply put, those numbers translate to a $6 billion regional impact as a direct result of planning. And if one considers every tax dollar invested in the last 10 years, a return of investment of more than 3,500 percent. Better yet is that another $12 billion in economic return is expected 10 years from now based on our current fund balance, infrastructure and quality of life.

Moody’s and other banking businesses support our planning.

This is precisely why I find it frustrating when the news focuses on Butler County Community College’s fund balance and the financial support it receives from the county. As a BC3 trustee and treasurer of the board, I believe it is narrow-minded for people to look at BC3’s fund balance and make conclusions, without knowing the rest of the story — past planning and future capital master plans.

Three years ago, the college’s 15-member board agreed to develop short- and long-term master plans that would speak to deferred maintenance issues along with new investments in technology and facilities for the 47-year-old main campus in Butler Township. A long and detailed process, the plan was approved by the trustees last fall. Five projects totaling $19 million were identified to be completed by 2017 (necessary upgrades to BC3’s Cranberry Township site were not included).

With a capital reserve fund of $3 million and factoring in the cash needed for day-to-day operations, BC3 is well short of what is needed to meet the plans for the 2017 target date. The plan always has been transparent and straightforward: Leverage these designated funds with potential state grants and/or BC3 Education Foundation, Inc., donations to fill the gap.

Therefore, the BC3 fund balance is not too big; it’s just the opposite — way too small for the five-year facilities master plan that the trustees approved.

In my time as a board member, I have concluded that long-term planning for BC3 is impossible. Forty-five percent of its funding (from the state and county) is variable year to year. The remainder comes from enrollment, which is equally difficult to predict.

County funding for BC3 has essentially been flat over the last decade. As a percentage of total county general fund expenditures, the college contribution decreased from 14.66 percent in 2001 to 8.98 percent in 2011. During that decade, county general fund revenues increased 90 percent (from $26.1 million to $49.7 million) while funding for BC3 increased just 18 percent. Plus, the majority of the increase from county funds from 2001 to 2011 represents the county’s share of debt service on construction projects to address a 50 percent increase in enrollment of Butler County residents taking classes at BC3.

How is BC3 strategically meeting the challenges of funding cuts today while planning for investments in the future? Through an innovative business model that emphasizes not only its role “as Butler County’s Community College, but also the commonwealth’s regional community college.”

An innovative business approach extends an “affordable, accessible and quality” education beyond imaginary county lines. The college’s out-of-county campus sites in Lawrence, Mercer and soon-to-be Jefferson County (with the assistance of an annual $500,000 operating grant from the Pennsylvania Department of Education) are offered to those residents at a higher — double-tuition — rate. This strategy uses no county dollars to operate these sites. It has allowed BC3 to become more self-sufficient and actually keep tuition lower for Butler County students. The out-of-county students don’t seem to mind since the college’s double-tuition rates are far more affordable than those at nearby institutions of higher learning.

BC3’s president and staff should be complimented for putting less of a burden on the county. Yet, county support to BC3 still is critical.

The county’s support of the college is paying huge dividends. In the last 10 years alone, a county investment of $35 million in operating funds was matched with state support and student tuition of $175 million. Of that $175 million, more than 80 percent is spent in Butler County. That’s an immediate $4 return for each $1 invested.

Better yet, BC3 offers the third-lowest tuition rate in the state for its Butler County students. That tuition rate translates to almost eight times lower than what an on-campus state university student pays. Furthermore, BC3 students see on average a $5 increase in their future income for every tuition dollar spent. Perhaps best of all, these same BC3 students are less likely to have needs for county social services or prison costs.

How can the county allow for BC3 to do longer planning — made possible by its fund balance — and at the same time reduce county investment in the future? A solution would be to set a dedicated tax millage for the college, which was recommended in a 2008 study conducted by the county.

BC3 is not a burden for taxpayers but rather an economic contributor to the overall success of our wonderful county. The college is expected to contribute more than $300 million by 2023 — a great return on investment made possible by solid strategic planning and budgeting.

Bruce Mazzoni is treasurer of the Butler County Community College board of trustees.