Spring 2012
Committee:
Executive, Governmental Relations, Budget Advisory
Whereas, California Education Code Section 70901(b)(12) provides that the Board of Governors of the California Community Colleges shall "be solely
responsible for establishing, maintaining, revising, and updating, as necessary, the uniform budgeting and accounting structures and procedures for the California Community Colleges"
(http://www.leginfo.ca.gov/cgi-bin/displaycode?section=edc&group=70001-71000&file=70900-70902);
Whereas, The Board of Governors has adopted a California Community Colleges Budget and Accounting Manual, 2000 Edition, "in accordance with
Education Code Section 70901 for required use by California Community Colleges"
(http://www.cccco.edu/Portals/4/CFFP/Fiscal/Standards/bam/Budget_and_Accounting_Manual_(BAM)_2000.pdf);
Whereas, Section "71 Associated Students Trust Fund" of Chapter 2 of the California Community Colleges Budget and Accounting Manual reads, in part, "To provide information useful for the general student population, it is important to include the operations of the Associated Students activities in the district's financial statements. By including this information, the student body can measure the operations of its Associated Students Trust Fund and compare its operations with similar activities of other districts" (page 2.35); and
Whereas, Each community college district's financial statements should include information about a community college district's Student Representation Fee Trust Fund that is "useful for the general student population";
Resolved, That the Student Senate for California Community Colleges does hereby request that the Board of Governors of the California Community
Colleges amend section "72 Student Representation Fee Trust Fund" of Chapter 2 of the California Community Colleges Budget and Accounting Manual to provide that a community college district's financial statements shall include beginning and ending Student Representation Fee Trust Fund balances and may also include other information about the Fund that is useful for the general student population, such as interest earned and transaction totals listed by significant categories.
responsible for establishing, maintaining, revising, and updating, as necessary, the uniform budgeting and accounting structures and procedures for the California Community Colleges"
(http://www.leginfo.ca.gov/cgi-bin/displaycode?section=edc&group=70001-71000&file=70900-70902);
Whereas, The Board of Governors has adopted a California Community Colleges Budget and Accounting Manual, 2000 Edition, "in accordance with
Education Code Section 70901 for required use by California Community Colleges"
(http://www.cccco.edu/Portals/4/CFFP/Fiscal/Standards/bam/Budget_and_Accounting_Manual_(BAM)_2000.pdf);
Whereas, Section "71 Associated Students Trust Fund" of Chapter 2 of the California Community Colleges Budget and Accounting Manual reads, in part, "To provide information useful for the general student population, it is important to include the operations of the Associated Students activities in the district's financial statements. By including this information, the student body can measure the operations of its Associated Students Trust Fund and compare its operations with similar activities of other districts" (page 2.35); and
Whereas, Each community college district's financial statements should include information about a community college district's Student Representation Fee Trust Fund that is "useful for the general student population";
Resolved, That the Student Senate for California Community Colleges does hereby request that the Board of Governors of the California Community
Colleges amend section "72 Student Representation Fee Trust Fund" of Chapter 2 of the California Community Colleges Budget and Accounting Manual to provide that a community college district's financial statements shall include beginning and ending Student Representation Fee Trust Fund balances and may also include other information about the Fund that is useful for the general student population, such as interest earned and transaction totals listed by significant categories.