{"id":732,"date":"2015-12-02T09:03:40","date_gmt":"2015-12-02T17:03:40","guid":{"rendered":"https:\/\/www.palomar.edu\/fiscalservices\/?page_id=732"},"modified":"2026-01-12T15:53:55","modified_gmt":"2026-01-12T23:53:55","slug":"accounting","status":"publish","type":"page","link":"https:\/\/www.palomar.edu\/fiscalservices\/home\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"<p>The Accounting department is responsible for providing centralized\u00a0recording, posting, analyzing, reconciling and reviewing components of the District&#8217;s financial statements.<\/p>\n<p>Palomar Community College District is a mandatory participant of the San Diego County Investment Pool in accordance with the State law.\u00a0 The District accountants routinely\u00a0record the receipt of funds received by the San Diego County Treasurer and other fiscal agents of the District, district-wide expenses, and entries necessary for the accurate and timely closure of the fiscal year.\u00a0\u00a0 The Accounting department oversees:<\/p>\n<ul>\n<li>deposits of cash receipts and cash equivalents<\/li>\n<li>issuance of 1099&#8217;s<\/li>\n<li>accounting and disbursement of student financial aid awards<\/li>\n<li>accounting for student body funds<\/li>\n<li>bank reconciliations<\/li>\n<li>general ledger maintenance<\/li>\n<li>fiscal year-end financial reporting<\/li>\n<\/ul>\n<h4>\u00a0Related Links<\/h4>\n<ul>\n<li><a href=\"https:\/\/www.palomar.edu\/fiscalservices\/wp-content\/uploads\/sites\/275\/2014\/03\/CHECK_DEPOSITS_revised_feb_2003.pdf\">Depositing Checks<\/a><\/li>\n<li><a href=\"http:\/\/extranet.cccco.edu\/Divisions\/FinanceFacilities\/FiscalStandardsandAccountibilityUnit\/FiscalStandards\/BudgetandAccountingManual.aspx\">Budget and Accounting Manual (BAM)<\/a><\/li>\n<li><a href=\"https:\/\/www.palomar.edu\/fiscalservices\/wp-content\/uploads\/sites\/275\/2014\/03\/SAS_99_Fraud_Control1.pdf\">Statement of Auditing Standards 99<\/a><\/li>\n<li><a href=\"https:\/\/www.palomar.edu\/fiscalservices\/wp-content\/uploads\/sites\/275\/2014\/03\/Fraud_SAS_99_Power_Point1.pptx\">SAS 99 \u2013 Consideration of Fraud in a Financial Statement Audit<\/a><\/li>\n<li><a href=\"https:\/\/www.palomar.edu\/fiscalservices\/wp-content\/uploads\/sites\/275\/2026\/01\/FAS-26-01-Prop-20-Lottery-updated-1.pdf\">MEMO FAS 26-01 Proposition 20 &#8211; Lottery Funds for Instructional Materials<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Accounting department is responsible for providing centralized\u00a0recording, posting, analyzing, reconciling and reviewing components of the District&#8217;s financial statements. Palomar Community College District is a mandatory participant of the San Diego County Investment Pool in accordance with the State law.\u00a0 The District accountants routinely\u00a0record the receipt of funds received by the San Diego County Treasurer&hellip; <a class=\"continue\" href=\"https:\/\/www.palomar.edu\/fiscalservices\/home\/accounting\/\">Continue Reading<span> Accounting<\/span><\/a><\/p>\n","protected":false},"author":455,"featured_media":0,"parent":11,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-732","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/P4qBPD-bO","_links":{"self":[{"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/users\/455"}],"replies":[{"embeddable":true,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/comments?post=732"}],"version-history":[{"count":14,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/732\/revisions"}],"predecessor-version":[{"id":5604,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/732\/revisions\/5604"}],"up":[{"embeddable":true,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/11"}],"wp:attachment":[{"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/media?parent=732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}