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)


Completed 2023-24 Contracted District Audit Manual (PDF)


Completed 2022-23 Contracted District Audit Manual (PDF)


Complete 2021-22 Contracted District Audit Manual (PDF) 


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 or the Fiscal Standards Unit at