Publications from the Chancellor’s Office

• Student-Centered Funding Formula
• Budget News
• Student Attendance Accounting Manual (SAAM) Provides statutory and regulatory guidelines on student workload measurements for apportionment purposes and residency issues
• California Community Colleges Budget and Accounting Manual Provides guidance on accounting and budgeting from the Chancellor’s Office
• Student Fee Handbook Reflects pertinent formal and informal legal opinions regarding student fees
• Contracted District Audit Manual (CDAM) Provides guidance for the content of the annual audit report and required audit procedures for state compliance
• Legal Opinions
• Legal Advisories

Information on Federal Programs

• eCFR – Electronic Code of Federal RegulationsUniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
• Uniform Guidance Legislation (2 CFR 200)
• Current Compliance Supplement
• Catalog of Federal Domestic Assistance U.S. General Services Administration
• System for Award Management Website Verification of vendor suspension and debarment
• Education Department General Administrative Regulations EDGAR Presented for the North County Educational Purchasing Consortium

Other References

• Commercial Warrants Claims Manual San Diego County Office of Education
• Guide to Bidding and Contracting San Diego County Office of Education
• Associated Student Body FCMAT Accounting Manual, Fraud Prevention Guide, and Desk Reference
• Government Auditing Standards U.S. Government Accountability Office’s Generally Accepted Government Auditing Standards (GAGAS), commonly known as the “Yellow Book”
• Generally Accepted Auditing Standards AICPA
• Governmental Audit Quality Center AICPA provides updates on regulations and audit requirements
• COSO Website Provides internal control guidance
• California Law
• Title 5 California Code of Regulations
• Internal Revenue Service