Seneca College is the designated community college for the City of North York, in the Greater Toronto Area, and is the most culturally diverse college in Ontario, with over 70 languages spoken by students. It also offers the largest business and among the largest applied science programs in Canada. In November 1995, in response to severe reductions in funding, the college undertook a comprehensive planning process designed to give voice to all constituencies in responding to the cuts while maintaining academic quality, financial viability, and employment stability. The process involved the following steps: (1) the development by the Board of criteria and academic, fiscal, and general guidelines for the creation of an action plan; (2) the development of a draft plan, synopsizing research on the fiscal climate, providing appropriate operating principles, revising institutional objectives as needed, and providing specific recommendations for achieving goals and objectives; (3) the collection of feedback from the college community, including full- and part-time student governments, staff councils, alumni, and the college's executive committee; and (4) the finalization of recommendations by the college President. Specific recommendations of the final plan, adopted at a public Board meeting, included 54 recommendations related to restructuring the college to eliminate two vice presidential positions, program terminations, and the elimination of 141 staff positions. (BCY)