1. 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

2. 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..

3. 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

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

5. 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 – 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:
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..

6. 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

7. 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

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

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

10. Questions ???? Charlene Rios Executive Director of Business Services