Fiscal Memos

Fiscal Memos provide essential updates and guidance from the Chancellor’s Office on budget reporting, apportionments, and other fiscal matters. They serve as a centralized resource for districts and business officers to stay informed about compliance and state requirements.

Memos by Year

Fiscal Memos

FS 26-05 CCCStart Transition and Audit Considerations Related to Residency (PDF)

FS 26-04 2026-27 Advance Apportionment Memo July 2026 (PDF) 

FS 26-03 2025-26 Second Principal Apportionment Memo June 2026 (PDF)

FS 26-02 Fiscal Year 2025-26 First Principal Apportionment (PDF)

FS 26-01 2026-27 Nonresident Tuition and Capital Outlay Fees (PDF)

Fiscal Memos

FS 25-07 Updates to the CCFS-311 Annual Budget and Financial Report (PDF) 

FS 25-06 2025-26 Advance Apportionment Memo July 2025 (PDF) 

FS 25-05 2024-25 Second Principal Apportionment Memo June 2025 (PDF) 

FS 25-04 Standardized Attendance Accounting Regulations Updates (PDF) 

FS 25-03 Fiscal Advisory: Changes to Federal Capitalization Threshold (PDF) 

FS 25-02 – 2024-25 First Principal Apportionment Memo Feb 2025 (PDF)

FS 25-01 – 2025-26 Nonresident Tuition and Capital Outlay Fees (PDF)

Fiscal Memos

FS 24-09 – 2024-25 Advance Apportionment Memo Revision Sept 2024 (PDF)

FS 24-08 – Standardized Attendance Accounting Regulations Updates (PDF)

FS 24-07 – Updates to the CCFS-311 Annual Budget and Financial Reports (PDF)

FS 24-06 – Community Colleges Accepting Residency Determination from Another Community College District (EC 68101) August 2024 (PDF)

FS 24-05 – 2024-25 Advance Apportionment Memo July 2024 (PDF)

FS 24-04 – 2023-24 Second Principal Apportionment Memo June 2024 (PDF)

FS 24-03 – 2023-24 First Principal Apportionment Memo Feb 2024 (PDF)

FS 24-02 – Public Safety Instructional Service Agreement Report (PDF)

FS 24-01 – REVISED 2024-25 Nonresident Tuition and Capital Outlay Fees (PDF)

Facilities Memos 

FP 24-07 – 2024-25 Physical Plant and Instructional Support Memo (PDF)

Accounting Advisories

AA 24-01 Reappropriation of Strong Workforce Program and Student Success Completion Grant Funds (PDF)

Fiscal Memos

FS 23-04 – 2023-24 Advance Apportionment (PDF)

FS 23-03 – 2022-23 Second Principal and 2021-22 Recalculation Apportionment June 2023 Revision (PDF)

FS 23-02 – 2022-23 First Principal and 2021-22 Recalculation Apportionment (PDF)

FS 23-01 – 2023-24 Nonresident Tuition and Capital Outlay Fees (PDF)

Facilities Memos

FP 23-09 – 2024 Bid Threshold Memo (PDF)

Accounting Advisories 

AA 23-02 – Accounting Advisory: Spending Flexibility and Reductions to Physical Plant and Instructional Support and Retention and Enrollment Outreach Funds (PDF)

AA 23-01 – Accounting Advisory: Proper Use of Full-Time Faculty Hiring Funds (PDF)

Fiscal Memos 

FS 22-14 – Changes to the Part-Time Faculty Health Insurance Program (PDF)

FS 22-13 – Classified Employee Summer Assistance Program (revised) (PDF)

FS 22-12 – Updates to the CCFS-311 Annual Budget and Financial Report (PDF)

FS 22-11 – Benefits of Short-Term Sequenced Courses Leading to a Degree or Certificate (PDF)

FS 22-10 – California Community College Covid-19 Recovery Block Grant (PDF)

FS 22-09 – 2022-23 Advance Apportionment (PDF)

FS 22-08 – 2021-22 Second Principal Apportionment and 2020-21 Recalculation (PDF)

FS 22-07 – 2022-23 COVID-19 Emergency Conditions Allowance (PDF)

FS 22-06 – Community Economic Resilience Fund Program Information (PDF)

FS 22-05 – 2021-22 First Principal and 2020-21 Recalculation Apportionment Calculations (PDF)

FS 22-03 – Fiscal Forward Portfolio and Budget Architecture and Development Recommendations (PDF)

FS 22-02 – Changes to 2021 Early Action Emergency Financial Assistance Grants Student Eligibility and Reporting Requirements (PDF)

FS 22-01 – 2022-23 Nonresident Tuition and Capital Outlay Fees (PDF)

Facilities Memos 

FP 22-08 – 2022-23 Physical Plant and Instructional Support Memo (PDF)

FP 22-09 – 2023 Bid Threshold Adjustment Memo (PDF)

Fiscal Memos 

FS 21-12 – Regulatory Changes to Distance Education Attendance Accounting (PDF) 

FS 21-11 – Federal Stimulus – Higher Education Emergency Relief Fund (HEERF) Data Collection Survey (PDF)

FS 21-10 – 2020-21 Annual Audits – Annual Audit Due February 28, 2022 and COVID-19 Response Block Grant Procedures (PDF) 

FS 21-09 – Attendance Accounting Guidance for Transition to Person Instruction (PDF)

FS 21-08 – Update on 2021-22 Full-Time Faculty Hiring Allocation (PDF) 

FS 21-07 – SB 129 Data on Course Delivery and Future Plans for Instruction (PDF)

FS 21-06 – 2021-22 Full-Time Faculty Hiring Allocation and Notification of Intent to Hire (PDF) 

FS 21-05 – Annual Budget and Financial Report (CCFS-311) Application Updates (PDF) 

FS 21-04 – Non-CCAP Dual Enrollment 11.00 Maximum Units for Special Part-Time Students (PDF)

FS 21-03 – Final Extension of COVID-19 Emergency Conditions Protections for Apportionment Calculations, Fiscal Year 2021-22 (PDF)

FS 21-02 – 2020-21 COVID-19 Emergency Conditions Protections for Apportionment Calculations (PDF) 

FS 21-01 – 2021-22 Nonresident Tuition and Capital Outlay Fees (PDF)

Facilities Memos

FP 21-08 – Contract Bid Threshold, Annual Adjustment (PDF)

FP 21-07 – 2020-21 Energy Usage Data due January 14, 2022 (PDF)

FP 21-06 – 2021-2022 Space Inventory Report due December 3, 2021 (PDF)

FP 21-05 – 2021-22 Physical Plant and Instructional Support – Certification and Allocations (PDF)

FP 21-04 – Five-Year Construction Plans and Major Capital Outlay Proposals due August 1, 2021 (PDF)

FP 21-03 – 2021 Reverting Capital Outlay Project Balances (PDF)

FP 21-02 – Annual Certification for State Lease Revenue Bond Funded Projects (PDF)

FP 21-01 – Long-Range Enrollment and Weekly Student Contact Hours Forecast, 2020 (PDF)

Fiscal Memos

ES 20-19 – Updated Student Expense Resource Survey (SEARS) Data (PDF)

FS 20-12 – COVID-19 Guidance – Attendance Accounting for Noncredit Courses and Exception Related to Distance Education Lab Courses (PDF)

FS 20-11 – Expanded Allowable Uses of Restricted Proposition 20 Lottery Funds (PDF)

FS 20-10 – Hardship Exemption from Deferrals (PDF)

FS 20-09 – Novel Coronavirus (COVID-19) Guidance – Phase Out of Certain Emergency Allowances for Attendance Accounting Methods and Student Withdrawals (PDF)

FS 20-08 – COVID-19 Response Block Grant – Funding Information and Requirements (PDF)

FS 20-07 – Novel Coronavirus (COVID-19) Guidance – Extension of Fiscal Reporting Due Dates (PDF)

FS 20-06 – Novel Coronavirus (COVID-19) Guidance  – Emergency Protections for Apportionment Calculations (PDF)

FS 20-05 – Novel Coronavirus (COVID-19) Guidance – Deferral of Faculty Obligation Penalties for Fall 2020 (PDF)

FS 20-04 – Novel Coronavirus (COVID-19) Guidance – Attendance Accounting Implications and Approved Exceptions (revised) (PDF)

FS 20-03 – Information About Federal Emergency Management Agency Public Assistance (PDF)

FS 20-02 – Novel Coronavirus (COVID-19) Guidance – Clarification on Apportionments, Withdrawals, and Student Fee Refunds (PDF)

FS 20-01 – Superseded by FS 20-02

Facilities Memos 

FP 20-11 – Contact Bid Threshold, Annual Adjustment (PDF) 

FP 20-10 – 2019-20 Energy Usage Data due December 4, 2020 (PDF)

FP 20-09 – 2020 Board of Governors Energy and Sustainability Awards (PDF)

FP 20-08 – 2020-21 Physical Plant and Instructional Support (PDF) 

FP 20-07 – 2020-21 Space Inventory Report due November 2, 2020 (PDF)

FP 20-06 – Board of Governor’s Energy Incentives – Savings By Design (PDF)

FP 20-05 – Five Year Construction Plans and Capital Outlay Proposals due August 1, 2020 (PDF)

FP 20-04 – 2020 Reverting Capital Outlay Project Balances (PDF)

FP 20-03 – Annual Certification for State Lease Revenue Bond Funded Projects (PDF)

FP 20-02 – Long-Range Enrollment and Weekly Student Contact Hours Forecast, 2019 (PDF)

FP 20-01 – Proposition 39 Program Extension (PDF)

FS 18-07 – Information on Full-Time Faculty Obligation and Allocation of Full-Time Faculty Hiring Funds (PDF)