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)
HEERF Audit Letter (PDF)
SCFF Data Management Controls
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 firstname.lastname@example.org or the Fiscal Standards Unit at email@example.com.