Training Materials

Topics

4.1     Year-End Close
4.2     Payroll Accrual and Expenses Adjustments
4.3     Query Reporting: Budget vs. Actual
4.4     Fiscal Close: Purchasing /Warehouse
4.5     Open Encumbrances and Invoice Review
4.6     FY23 Liabilities/Accrual Submission

• Presentation Recording
• Session 4 PowerPoint Document

Topics

3.1     Principles of Effective Fiscal Management
3.2     Managerial Accounting & Financial Analysis
3.3     Compliance & Internal Controls
3.4     Yearend Closing GF, State and Federal Grants (Accruals/Deferrals)
3.5     311 Quarterly Reporting
3.6     SESA/SEFA (Federal and State Schedule)

• Presentation Recording
• Session 3 Powerpoint Document

Topics

2.1    Project Expense Categorical Funds
2.2    Quarterly Reporting Categorical
2.3    Leave Banking
2.4    Enrollment Revenues
2.5    50% Law Calculation
2.6    Students Receivable
2.7    Bad Debt Calculation
2.8    Gann Limit Calculation

• Presentation Recording
• Session 2 Powerpoint Document

Topics

1.1    Chart of Accounts
1.2    Budget set up
1.3    Budget VS Actual
1.4    Position Control Review and Adjustments
1.5    Revenues calculation
1.6    SCFF Calculation (TCR)
1.7    Procurement Services
1.8    Warehouse Services

• Presentation Recording
• Session 1 Powerpoint Document

• Budget Development Calendar for Fiscal Year 2023-24
• Budget Journal Procedures
• Budget Transfer Restrictions
• Association of Chief Business Officials - Budget Building Basics
• State and System Budget Process 

• CCC – Apportionment Reports
• CCC – Board of Governors
• CCC – Budget and Accounting Manual (BAM)
• CCC - Compendium of Allocations and Resources (2022 -23)
• California Legislative Information [Education Code – EDC]
• Contracted District Audit Manual (2022-23)
• Committee of Sponsoring Organizations (COSO) Framework
• Federal Register
• State and System Budget Process
• U.S. GAO – Green Book
• U.S. GAO – Yellow Book

• Bank Reconciliation - Financial Institution (Draft)
• Creating/Deactivating Accounting Strings (Draft)
• G5 Drawdowns (Draft)
• Petty Cash (Draft)

Additional Resources

• California Community Colleges 2021-22 First Principal Statewide Totals
• SCFF Calculation 2022 – 2023
• Prop 98 Basics
• How Do We Locally Determine an Adequate Reserve Level?
• Two Important Fiscal Laws: 50% Law & Full Time Faculty Obligation Law
• Understanding and Calculating FTES and Efficiency
• Understanding Education Code and Title 5

• Enter and Process Vouchers
• Alternater Approver

• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Create & Approve Requisitions
• Alternater Approver

• Maintain ChartFields Values
• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Alternater Approver

• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Create & Approve Requisitions
• Alternater Approver

• Perform Quarter- & Year-End Close
• Maintain ChartFields Values
• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Create & Approve Requisitions
• Enter and Process Vouchers
• Create & Process GL Journals
• Alternater Approver

• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Create & Approve Requisitions
• Enter and Process Vouchers
• Create & Process GL Journals
• Alternater Approver

• Perform Quarter- & Year-End Close
• Create & Process GL Journals
• Combination Editing
• Alternater Approver

• Create & Approve Requisitions
• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Create & Close Purchase Orders
• Alternater Approver

• Cancel a Requisition
• Create & Approve Requisitions
• Create Budget Journals and Transfers
• Approval Workflow
• Post & Unpost Budgets
• Review Budget Activities, Exceptions, and Reports
• Alternater Approver

• Enter Receipts for Good
• Return to Supplier Process

• Workflow Admin