{"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":"2026-08-13T10:51:04","modified_gmt":"2026-08-13T17:51:04","slug":"accounting","status":"publish","type":"page","link":"https:\/\/www.palomar.edu\/fiscalservices\/home\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"\n<p>The Accounting department is responsible for providing centralized&nbsp;recording, posting, analyzing, reconciling and reviewing components of the District&#8217;s financial statements.<\/p>\n\n\n\n<p>Palomar Community College District is a mandatory participant of the San Diego County Investment Pool in accordance with the State law.&nbsp; The District accountants routinely&nbsp;record 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.&nbsp;&nbsp; The Accounting department oversees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>deposits of cash receipts and cash equivalents<\/li>\n\n\n\n<li>issuance of 1099&#8217;s<\/li>\n\n\n\n<li>accounting and disbursement of student financial aid awards<\/li>\n\n\n\n<li>accounting for student body funds<\/li>\n\n\n\n<li>bank reconciliations<\/li>\n\n\n\n<li>general ledger maintenance<\/li>\n\n\n\n<li>fiscal year-end financial reporting<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;Related Links<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\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\n\n\n<li><a href=\"http:\/\/extranet.cccco.edu\/Divisions\/FinanceFacilities\/FiscalStandardsandAccountibilityUnit\/FiscalStandards\/BudgetandAccountingManual.aspx\">Budget and Accounting Manual (BAM)<\/a><\/li>\n\n\n\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\n\n\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\n\n\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&nbsp;recording, 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.&nbsp; The District accountants routinely&nbsp;record 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,"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":15,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/732\/revisions"}],"predecessor-version":[{"id":5860,"href":"https:\/\/www.palomar.edu\/fiscalservices\/wp-json\/wp\/v2\/pages\/732\/revisions\/5860"}],"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}]}}