The Fiscal Standards and Accountability Unit is responsible for establishing the system’s financial accounting requirements, collecting fiscal and student workload information, auditing districts, monitoring districts’ financial condition, and administering the Fifty Percent Law and the Full-Time/Part-Time Faculty laws and regulations.

The Fiscal Standards and Accountability Unit  is responsible for the following:

Please address questions to the Fiscal Standards and Accountability Unit at FiscalStandards@CCCCO.edu. 

Required Reports and Certifications Due to Our Unit

DUE DATES DUE TO CHANCELLOR'S OFFICE 
January 15 Certify Apportionment Attendance Report (CCFS-320) for Period 1 (P1).
March 1 Submit Non-Resident Tuition fee worksheet to FiscalStandards@CCCCO.edu.
April 20 Certify Apportionment Attendance Report (CCFS-320) for Period 2 (P2).
July 15 Certify Apportionment Attendance Report (CCFS-320) for Annual.
August 15 If districts determining eligibility for Maintenance Allowance, submit completed and signed Maintenance Allowance (CCFS-355) to AttendanceAcct@CCCCO.edu.
October 1 Certify Apportionment Attendance Reports (CCFS-320) amendments for lottery purposes.
October 15 If participating, submit Maintenance Allowance (CCFS-355) payment certification to AttendanceAcct@CCCCO.edu.
November 1 Certify Apportionment Attendance Report (CCFS-320) final amendments for Recal purposes.
December 31     Public Safety Instructional Service Agreement reports due to legislature.

DUE DATES DUE TO CHANCELLOR'S OFFICE 
March 31 Submit Academic Hiring Report survey form to FiscalStandards@CCCCO.edu.
April 1 If participating, submit Classified Community College Employee Summer Assistance Program reporting form to FiscalStandards@CCCCO.edu. 
May 1 Chancellor’s office notify districts participating in Classified Community College Employee Summer Assistance Program and provide estimated amount of state matching funding during the academic year. 
May 31 Chancellor’s Office posts Academic Hiring reports.  
June 1 If participating, submit Part -Time Faculty Health Insurance Program and Part -Time Faculty Office Hours Program estimated reimbursements claims.
November 1 Districts submit Full-Time Faculty Obligation report to FiscalStandards@CCCCO.edu.
November 15 For districts participating in Unemployment Insurance Fund Reimbursements, submit unemployment certification form to FiscalStandards@CCCCO.edu.
November 30     If participating, submit Part -Time Faculty Health Insurance Program and Part -Time Faculty Office Hours Program final (or revised) reimbursements claims.

DUE DATES DUE TO CHANCELLOR'S OFFICE 
January 10 Fifty Percent Law report due to Legislature.  
February 15 Certify Quarterly Financial Status Report (CCFS-311Q) for second quarter.
March 28 State Controller’s Office (SCO) distributes quarterly lottery educational apportionments to community colleges districts.
April 1 Submit financial statements and audit report for Auxiliary Organizations in Audit Tracker.
May 1 Chancellor’s office notify districts the price factor used in establishing the appropriations limit (Gann limit). 
May 1 Submit notification of external auditor retained/hired for contracted district audit report to FiscalStandards@CCCCO.edu.
May 15 Certify Quarterly Financial Status Report (CCFS-311Q) for third quarter.
May 15 Chancellor’s Office posts prior year Lottery Receipts and Expenditures reports. 
June 27 State Controller’s Office (SCO) distributes quarterly lottery educational apportionments to community colleges districts.
September 15  If filing, submit Fifty Percent Law, Application for Exemption (CCFS-350A) to FiscalStandards@CCCCO.edu.
September 30 State Controller’s Office (SCO) distributes quarterly lottery educational apportionments to community colleges districts.
October 10 Certify Annual Financial and Budget Report (CCFS-311) and the following supplementary reports for Education Protection Account , Fifty Percent Law, Gann, Lottery, and Student Representation Fee.
November 15 Certify Quarterly Financial Status Report (CCFS-311Q) for first quarter.
December 1 If filing Fifty Percent Law Exemption Request, submit follow-up with Findings of the Local Governing Board Regarding Provisions of EC §84362 (CCFS-350B) to FiscalStandards@CCCCO.edu.
December 30 State Controller’s Office (SCO) distributes first quarter lottery educational apportionments to community colleges districts.
December 31 External auditors submit annual district audit reports and findings in Audit Tracker.