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 2018-19 Contracted District Audit Manual  (PDF)

In addition to minor edits and updates to links and contacts, the 2018-19 CDAM includes the following changes from the 2017-18 CDAM:


Section 428 – Student Equity

Section 429 – Student Success & Support Program Funds
The Student Equity and Student Success & Support programs have been replaced by the Student Equity Achievement Program.

Section 440 – Intersession Extension Program
The Education Code that created this program was repealed.


Section 423 – Retitled to “Apportionment for Activities Funded From Other Sources” from “Apportionment for Instructional Service Agreements/Contracts.”

Section 424 – State General Apportionment Funding System
The background and criteria sections now reflect the newly enacted Student Centered Funding Formula (SCFF).  In addition, some apprenticeship programs are now eligible to claim full-time equivalent students for apportionment purposes.

Section 425 – Residency
The audit procedures have been updated to reflect recent legislation related to the residency determination for students cross-enrolled through the online course exchange of the Online Education Initiative Consortium.

Section 427 – Dual Enrollment
Recent legislation now allows (1) CCAP agreements with charter schools and (2) closed courses for eligible high school students in person or using an online platform.  In addition, the CCAP annual report must include the total number of FTES generated by online CCAP participants.

If you have any questions regarding the audit manual, please contact:
Tracy Britten