Resources

The Budget and Accounting Manual (BAM) is authorized by Title 5, Section 59010 of the California Code of Regulations (CCR) and is part of the Board of Governors' mandate to establish and maintain budgeting and accounting structures for California Community Colleges, as outlined in California Education Code Section 70901.
As specified in Education Code Section 84030, each community college district must adhere to BAM. The statute requires that:
"The accounting system, including the uniform fund structure used to record the financial affairs of any community college district, shall be in accordance with the definitions, instructions, and procedures published in the California Community Colleges Budget and Accounting Manual…."

2024 Budget and Accounting Manual (BAM) Edition
The 2024 edition of the Budget and Accounting Manual, effective November 2024, includes technical updates to enhance accounting procedures. This revision does not introduce new programs or increase workload for districts. Its purpose is to:
• Improve alignment with generally accepted governmental accounting principles,
• Promote consistency and accuracy in financial reporting, and
• Make the manual more practical and user-friendly.
Periodic revisions and updates to this manual are anticipated as new accounting issues emerge.

 

  • Budget and Accounting Manual (BAM), 2024 Edition with Changes
    Adopted at the November 2024 Board of Governors Meeting 
  • Complete BAM, 2024 Edition
 

2024-25

Completed 2024-25 Contracted District Audit Manual (PDF)

2023-24

Completed 2023-24 Contracted District Audit Manual (PDF)

2022-23

Completed 2022-23 Contracted District Audit Manual (PDF)

2021-22

Complete 2021-22 Contracted District Audit Manual (PDF) 

2020-21

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) 

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.

If you have any questions about the CDAM, please contact Amanda Voie at avoie@cccco.edu or the Fiscal Standards Unit at fiscalstandards@cccco.edu.

Manuals