Additional Resources


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


eCFR – Electronic Code of Federal Regulations Uniform 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


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