1. Chancellor’s Office Updates
Community Colleges Internal Auditors
Fall 2019 Conference
October 3 & 4, 2019
Chaffey College
Wrenna Finche, Director of Fiscal Standards and Accountability

2. Agenda CCCCO Website 2020-21 Budget and Legislative Requests
Proposed Regulation Change - Auxiliary Organizations
AB 1504 – Student Representation Fees
SCFF Updates
FCMAT – CCCCO Data Management Practices Review
Proposed Updates to CDAM
Fiscal Health Monitoring
Questions

3. CCCCO ADA Compliant Website
College Finance and Facilities Planning documents that have not been remediated are available in this dropbox.

4. Budget and Legislative Request for 2020-21
Foundational Resources
$278 million for base funding
$100 million for pension contributions
$649.7 million for Capital Outlay Program

5. Budget and Legislative Request for 2020-21
College Affordability
$250.6 million for financial aid reform
$10 million for textbooks
$350,000 for annual survey of student’s basic needs

6. Budget and Legislative Request for 2020-21
Faculty and Staff
$76.4 million for implementation of Diversity Taskforce recommendations
$15 million for professional development
$10 million for part-time faculty support
$649.7 million for capital outlay program

7. Budget and Legislative Request for 2020-21
Student Needs
$20 million for augmentation of SEA Program
$10 million for expansion of mental health services
$10 million for expansion of incarcerated student education

8. Budget and Legislative Request for 2020-21
State Support
New CCCCO Units
$945,000/6 positions for Research and Planning Unit
$200,000/2 positions for Housing Unit
$200,000/2 positions for Energy and Environmental Sustainability Unit
$4 million for CCC library services platform
$2.5 million for awareness and outreach
$2.3 million for core support for CCCCO operations

9. Auxiliary Organizations Proposed Change to Regulations
Consultation Council October 17, then 2 readings at BOG Meetings (November 2019 and January 2020)
No more than 50% reimbursement by an auxiliary for services performed by district employees may be intangible.
Intangible benefits assigned good-faith reimbursement value by district.

10. Auxiliary Organizations Proposed Change to Regulations
Remaining reimbursement as agreed upon with district, at actual value, could include:
Scholarships
Fundraising
Marketing, events
Contributions to student, athletic,k and instructional programs
Grants for tuition waivers
Cash

11. Auxiliary Organizations Proposed Change to Regulations
Annual Reporting Requirement: The district must ensure annual public disclosure of the value of services performed and the benefits provided by auxiliary.

12. AB 1504 – Student Representation Fee
For ALL Colleges with a student body association:
Student Representation Fee = $2
$1 of each $2 collected goes to statewide student senate

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26. FCMAT Data Management Review
Recommendations for Chancellor’s Office
Mapping guide for data elements
Data definitions
User friendly data submission
Communication

27. FCMAT Data Management Review
Recommendations for Districts
“Establish the expectation for shared ownership of data management responsibilities at the executive level and communicate this expectation to all departments.”
Roles and responsibilities
Documented desk procedures
Communication
Training

28. 2019-20 Contracted District Audit Manual

29. CDAM Timeline
December 1, 2019: released for review by FSAC and CPA firms
January 15, 2020: posted on CCCCO Website

30. 2019-20 CDAM Proposed Updates
Section 425 – Residency
Students enrolled exclusively in noncredit courses are not subject to residency classification no requirements
Section 340 – Required Supplemental Information
Auxiliary Organizations in Good Standing
Section TBD – Internal Controls over SCFF Data Management

31. Internal Controls over SCFF
District Policies
Roles and responsibilities
Training
Data flow
Data definitions
Accuracy and completeness
Desk Procedures
Document data flow and steps taken to complete attendance accounting tasks and report financial aid and student success data.

32. Corrective Action Plans
The Chancellor’s Office will request a CAP for unresolved financial or state compliance findings.
audit reports resulted in CAP request from 7 districts

33. (Ending Balance/Expenditures)
Fiscal Health Monitoring Prior to gathering additional information
(Ending Balance/Expenditures)
< 5%
5%-10%
> 10%
(Surplus/
Expenditures) > 0%
High Risk
FCMAT Review
none
Moderate Risk
Fiscal Health Assessment Questionnaire
1 district
Low Risk
No Immediate Follow-Up
56 districts
Small Deficit
(Deficit/
Expenditures)
between
-5% and 0%
2 districts
6 districts
Large Deficit
< -5%
Highest Risk
FCMAT Review &/or
Special Trustee
5 districts

34. Fiscal Health Monitoring
Other Metrics and Information considered:
Budgeted surplus(deficit)
Budgeted net operating revenue ratio [(surplus(deficit))/revenue]
Salaries & benefits as share of total and unrestricted GF
Percent change in enrollment
Percent change in cash balance
Pension & OPEB liability as share of covered payroll
Audit findings and internal control significant deficiencies/material weaknesses
Late/missing compliance reports
CEO/CBO Turnover
Board Unrest
Whistleblower complaints

35. FCMAT Fiscal Health Risk Analysis
Recommended for all districts to complete annually

36. Questions?