Columbia College and the Yosemite Community College District practice transparency in their budgeting processes and outcomes. The Finance Committee provides oversight of and insight into the budget development, equipment prioritization, and resource allocation processes of the college. The Finance Committee makes recommendations to effectively braid multiple college funding sources to best serve the needs of the college and its students, employees, and the community at large. The committee is responsible for reviewing and making recommendations on issues of college-wide or significant scope.