Enterprise Accounting Charlene Rios Big Bend Community College For those of you that were searching for the number of slides in this presentation you will see that there are very few – think there is 10 pages and two of them are the title page and the questions page at the end.. These

Agenda/Expectations What is the Board Expectations for Proprietary Fund Budgets? Each Board is unique – what is your boards? Expectation can be a moving target Both with Administration – VP of Finance The board themselves Change - 24 page document to just 4 pages in 18-19 Current Administration believes in KISS (keep it simple stupid) Or SICK (Simple, Informative, Consistent, Knucklehead) BUT… be prepared for questions I think Big Bend might be one of the few still out there that still runs there own Bookstore and Dorms. We do contract our Food Services out but we do include them in our report to our board. For us, the accounts that we provide accounting report to our board is ASB – which is broken into the general account, Clubs, and Athletics; Bookstore; Food and Dorms; Grant Activity and Estimated Cash Balance that is used by all the Community and Technical College..

What Documents I Use? GA1335 – Trial Balance BA1201 – Budget Status Report CR2115 – Waiver Report GA2104 – Summary of receipts, transfers and fund balance Year End report from Food Services Of course a spreadsheet

ASB/Clubs BA1201 - Budget Status Report – detail information GA1335 – Trial Balance Buy off from Director

Athletics BA1201 – Budget Status Report – detail information GA1335 – Trial Balance CR2115 – Waiver Summary Report April 2018, Washington State Legislature approved SSB 6493 – related to intercollegiate athletics transparency and accountability RCW 28B.15.120 – BOT must specifically approve in an open public meeting, the annual budget for its programs for intercollegiate athletic competition in advance of any expenditure for that fiscal year SBCTC – John – Ref No: 18-35-35 Buy off from Athletic Director Under John’s direction it was advised to include Tuition Waivers for student athletes(both non-resident differential and athletic waivers) – since this has a non cash value we made it a point to make that distinction and add tuition and fees revenue as well..

Bookstore BM1201 – Budget Status Report – detail information GA1335 – Trial Balance GA2104 – Summary of receipts, transfers and fund balance (gives me the breakdown for e-books, new, supplies, candy, etc…) Buy off from Director

Housing and Food BA1201 – Budget Status Report – detail information Year End report from Food Services GA1335 – Trial Balance for Cash Balance Buy off from Director

Grant Activity Bar graph of trends of the last three years Spreadsheet

Estimated Cash Balance Template designed by BAC for WACTC Used by all CTC’s Spreadsheet filtered

Questions ???? Charlene Rios Executive Director of Business Services 509.793.2020 charlener@bigbend.edu