A proposed California community college long-term finance plan is presented, which outlines finance principles in the areas of accountability, resources, sources of support, and support techniques. A planning and accountability process is proposed to meet existing state-level concerns for accountability while maintaining local decision-making and providing districts with a useful planning tool. It is proposed that use of tuition be rejected and that existing fees be maintained, but adjusted for individuals' ability to pay. Other major recommendations include (1) liberalization of restrictions on the interdistrict attendance of students; (2) extending the results of the flexible calendar pilot to all districts; and (3) revising the timing of budget planning so that it fits more effectively with legal requirements for hiring and layoff of staff. Appendices contain a list of finance task force and study group members, a general description of the various components of the planning and accountability process, recommendations for calendar and course scheduling, discussion of optimum college size, and reviews of interdistrict attendance and student fees. (Author/MB)