Budget and Accounting Manual (BAM), 2012 Edition (most current), Effective July 9, 2012

Education Code Section 70901 and 84030

California Code of Regulations, Title 5 Section 59010

Education Code Section 70901 enumerates the responsibilities of the Board of Governors, which includes the establishing, maintaining, revising, and updating the uniform budgeting and accounting structures and procedures for the California Community Colleges. This responsibility is embodied in the California Community Colleges Budget and Accounting Manual (BAM), which has been updated as of the year 2012.

Download Complete Budget and Accounting Manual (2012 Edition)


Complete 2020-21 Contracted District Audit Manual (PDF)

HEERF Audit Letter (PDF)

Non-CCAP Dual Enrollment 11.00 Maximum Units for Special Part-Time Students (PDF)


Complete 2019-20 Contracted District Audit Manual (PDF)

2019-20 CDAM Addendum (PDF)

SCFF Data Management Controls

SCFF Control Environment FAQ for Auditors (PDF)

CCCCO Audit Procedure 411 - SCFF Control Environment Supplemental Resource (PDF)

The Chancellor’s Office updates the Contracted District Audit Manual (CDAM) annually. Proposed updates are shared with the system at various venues throughout the year, including at budget workshops and conferences of the Association of Chief Business Officials (ACBO) and Community College Internal Auditors (CCIA).  Prior to inclusion in the CDAM, proposed updates are vetted with the Fiscal Standards and Accountability Committee of ACBO and contracted audit firms for comment and feedback. Thank you all for your feedback and suggestions.

In addition to minor edits and updates to links and contacts, the 2019-20 CDAM includes the following changes from the 2018-19 CDAM:


Section 424 – Retitled the section from “State General Apportionment” to “Student Centered Funding Formula Base Allocation: FTES”.

Section 425 – Residency
Beginning in 2019, pursuant to education code section 68086, students enrolled exclusively in noncredit courses are not subject to residency classification requirements. This section emphasized that residency classification and documentation for student-athletes should occur per the district’s policy and process.

Section 340 - Supplemental Information
Revised the District Organization Schedule to include a list of Auxiliary Organizations in good standing to include name, date of establishment, date of current master agreement with district, and name of director.


Section 411 – SCFF Data Management Control Environment 
A test was added to review data management practices over Student Centered Funding Formula related data.


Complete 2018-19 Contracted District Audit Manual  (PDF)

If you have any questions about these fees, please contact fiscalstandards@cccco.edu.