Spreadsheet: 27d49449-a63a-48b6-89ae-e758dba948a7
Sheet: Sheet1

ID | Title | Priority | Owner | Co-owner | Proposed Outcomes | Legal/Accreditation/Good Practice | Short-term (6mos-1yr) Long-term >1yr. | Timeline for task completion | Consequences if not implemented | Cost
A | Leadership and Governance  Pgs. 7 -16
A.1 | Refrain from day-to-day administrative activities, including influencing or directing administrative decisions regarding course scheduling, faculty scheduling, hiring, discipline, transfers, assignments, procurement, expenditures and other operations |  | Board of Trustees | Chancellor
A.2 | Ensure that it is involved in setting policies, not operational details |  | Board of Trustees | Chancellor
A.3 | Seek to better understand the duties, functions, authority and responsibilities of board members |  | Board of Trustees | Chancellor
A.4 | The board should participate in orientation sessions, workshops, conventions and special meetings sponsored by board associations. Board members should have access to pertinent literature, statutes, legal counsel and recognized authorities |  | Board of Trustees | Chancellor
A.5 | Strive to exercise professional skepticism without sending a message of distrust that may harm the college, the board and the staff. The board should insist upon financial controls, audits, accurate and timely financial reports, and the speedy identification and resolution of problems |  | Board of Trustees | Chancellor
B | Academic Senate's Role in Governance  Pgs. 15 -16
B.1 | Rely primarily upon the advice and judgment of the academic senate in the areas defined by board policy |  | Board of Trustees & Chancellor | Academic Senate
B.2 | Communicate promptly with the academic senate when its recommendations are not approved |  | Board of Trustees & Chancellor | Academic Senate
B.3 | Work closely with the academic senate and the DBAC when shaping theprocesses used to develop institutional plans and budget |  | Board of Trustees & Chancellor | Academic Senate, District Council and DBAC
B.4 | Continue to act as the final decision maker in district matters |  | Board of Trustees | Chancellor
C | Board Policies  Pgs. 11-15
C.1 | Review all policies in the board of trustees’ policy manual. Revise or eliminate any policies that are no longer appropriate or that do not fully meet current legal or statutory requirements |  | Board of Trustees | Chancellor
C.2 | Ensure that all policies in the revised manual are followed |  | Board of Trustees | Chancellor
C.3 | Adopt a policy that defines the composition, responsibilities and purpose of the DBAC. The policy may provide details, or may reference the “Roles, Responsibilities and Operating Procedures” document. Having such a policy in place will clarify the roles and responsibilities of the board, the administration and the DBAC |  | Board of Trustees & Chancellor | Vice Chancellor and DBAC
D | Organizational Issues  Pgs. 39-40
D.1 | Consider having each college business office report in part to the district business office |  | Vice Chancellor | College Presidents
D.2 | Evaluate the advantages and disadvantages of having business office personnel at each site report in part to the district office, or a greater change to a centralized structure in which the dean and vice president of each college report directly to the vice chancellor |  | Vice Chancellor | College Presidents
D.3 | Ensure that any revision to a college’s organizational structure is clearly delineated so that it shows management and decision making authority partially at the district level |  | Chancellor | EMT
D.4 | Consider changing the reporting structure so that the dean or vice president at each college who has primary responsibly for budget and finances reports directly to the college president and partially to the district vice chancellor. This change will increase accountability, communication and efficiency with and in the vice chancellor’s office, and provide consistent district wide procedures and oversight while maintaining each position’s ability to complete their college’s budget and accounting transactions. If district wide business procedures are not followed, a college president should also be held accountable |  | Vice Chancellor | College Presidents
D.5 | Ensure that the district and college business staff meets at least every two weeks to discuss issues, policies and procedures. Meeting locations should alternate between the two colleges every two months |  | Vice Chancellor | VP/Dean Adm. Svcs.
E | Communication  Pgs. 45-46
E.1 | Compile information to be distributed to the administrative team annually |  | Vice Chancellor | Director of Fiscal Srvcs
E.2 | Complete a reference guide and distribute it to the colleges and district office annually. This useful guide will help staff better understand processes, procedures and expectations, and improve communication and the relationship between the business department and its various customers |  | Vice Chancellor | Director of Fiscal Srvcs
E.3 | Update the reference guide as needed. Review the guide at least annually |  | Vice Chancellor | Director of Fiscal Srvcs
F | Business Office Desk Manuals  Pg. 47
F.1 | Develop written desk manuals, standard operating procedures and other specific reference documents in the business office, so that information about how processes and duties are completed is readily available |  | Vice Chancellor | VP/Dean Adm. Svcs.
[NAME] | Consider assigning each business department employee the task of developing one standard operating procedure a month until all the assigned duties for each position have associated written procedures. Other departments within the district office should also consider this plan |  | Vice Chancellor | VP/Dean Adm. Svcs.
F.3 | Ensure that accounting work is properly supervised and reviewed |  | Vice Chancellor | VP/Dean Adm. Svcs.
G | Definition and Understanding of Internal Controls  Pgs. 41-42
G.1 | Ensure that a system of internal controls is in place. This includes ensuring that no single employee handles a transaction from initiation to reconciliation and that no single employee has custody of an asset and maintains the records for the related transactions |  | Vice Chancellor | VP/Dean Adm. Svcs.
G.2 | Cross train staff members so that there is always more than one person able to perform a job. Employees should also be required to take vacations, during which another staff member performs their duties |  | Vice Chancellor | VP/Dean Adm. Svcs.
G.3 | Use pre-numbered documents, maintain a log of the documents and numbers, and perform periodic reconciliations |  | Vice Chancellor | VP/Dean Adm. Svcs.
G.4 | Secure all assets/accounts |  | Vice Chancellor | VP/Dean Adm. Svcs.
G.5 | Perform reconciliations for all bank statements and account balances. This should be done by a staff member who was not involved with the original transactions |  | Vice Chancellor | Director of Fiscal Srvcs
G.6 | Use comprehensive budgeting, and investigate material variances in revenues and expenditures |  | Vice Chancellor | Director of Fiscal Srvcs
G.7 | Maintain inventory records that identify the items and quantities purchased and the items and quantities requisitioned/sold. A physical inventory should be performed periodically and reconciled with inventory records |  | Vice Chancellor | Director of Fiscal Srvcs, [NAME]. Of Gen'l [NAME]
G.8 | Prevent internal controls from being overridden by management |  | Vice Chancellor | Chancellor
G.9 | Continue to ensure compliance with state and federal statutes, regulations and program requirements |  | Vice Chancellor | Director of Fiscal Srcs, VP/Dean Adm. Svcs.
G.10 | Assure management that the internal control system is sound |  | Vice Chancellor | Director of Fiscal Svcs
G.11 | Identify and correct inefficient processes |  | Vice Chancellor | Director of Fiscal Services
G.12 | Ensure that employees are aware of the district’s expectations regarding proper internal accounting controls |  | Vice Chancellor | Director of Fiscal Srvcs and VP/Dean Adm. Svcs
G.13 | Communicate to employees any changes in expectations and work procedures before the changes are implemented; ensure that employees understand the standards by which they will be evaluated |  | Vice Chancellor | Director of Fiscal Srvcs and VP/Dean Adm. Svcs
G.14 | Hold managers and supervisors accountable for timely employee evaluations and for following up on areas that need improvement |  | Chancellor | EMT
H | Review of the 50 Percent Law  Pgs. 55-59
H.1 | Approve and implement the recommendations made to the DBAC and other shared governance entities to track salaries and a proportionate share of benefits for counselors by sub fund against lottery revenue.  This process will improve the district's ability to comply with the 50 % law by maximizing eligible instructional expenditures |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
H.2 | Conduct joint quarterly reviews or internal audits with both colleges to review the 50% law calculation, and to review position control postings to ensure that they are within the proper object and activity levels. This will reduce errors, year end journal entries, and compliance issues |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
H.3 | Continue to review any deficiencies with the district’s independent auditor annually |  | Vice Chancellor | Director of Fiscal Srvcs
H.4 | Consider organizational changes recommended earlier in this report to centralize business decision making and reporting, including oversight related to the 50% law |  | Vice Chancellor | College Presidents
H.5 | Recognize any settlement costs for compensation in the closing process, and account for these costs by establishing the proper accrual or liability. Record expenditures when the related liability is incurred |  | Vice Chancellor | Director of Fiscal Srvcs
I | Evaluation of Sub Fund 17 in the Unrestricted General Fund  Pgs. 60-63
I.1 | Take steps to more accurately record revenues and abatement of expenditures in sub fund 17. Corrections to this process can help the district maximize eligible expenditures to comply with the 50% law |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
I.2 | Use separate accounts for abatements that are numerous or involve large amounts so that it is easier to track abatements and expenditures |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
I.3 | Consider reviewing the policies and processes for fund 17, and the practices of the colleges regarding these funds; consider adopting new budget policies for these processes. In particular, issues such as types of activities, carryover limits and enterprise funds should be reviewed and new policies established |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
I.4 | Ensure that whenever abatements of a particular type are numerous and/or involve large amounts, the credits are made to a contra account instead of directly to the expenditure account. The contra account should be identified as “Abatements of (name of the related expenditure account)” and should be maintained adjacent to the corresponding expenditure account in the expenditure or appropriation subsidiary ledger. The contra account should receive only credit entries for abatements. This procedure avoids the undesirable features of a mixed account and makes it easy to determine gross expenditures, abatements and net expenditures at any time |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
I.5 | Ensure that enterprise accounting is used correctly as defined by GASB 34; carryover balances in sub fund 17 indicate that the district’s colleges are not using these dollars to enhance programs and student learning. If the enterprise uses unrestricted general fund dollars instead of carryover amounts to grow the enterprise, it is no longer entrepreneurial and all revenues and expenditures should be part of the unrestricted general fund |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
I.6 | Ensure that sub fund 17 revenue generated based on expenditures from the unrestricted general fund is deposited into the unrestricted general fund. The idea that an entity other than the district as a whole has ownership of money generated from the normal ongoing operations of the district is inappropriate and should be discouraged |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
J | Staff Development and Training  Pgs. 43 -44
J.1 | Recruit and hire only highly qualified managers and staff |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
J.2 | Ensure that both new and existing employees receive adequate training. Topics should include relevant business procedures and internal controls |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
J.3 | Implement and use a professional development plan for district and college personnel, with input from the business offices at the district and both colleges so that training in relevant business procedures and internal controls is included. Update the plan annually |  | Chancellor | Assoc. Vice Chancellor of HR
J.4 | Provide an in-service training for classified staff at the district and colleges before the start of each school year. Staff members who work with the business departments regularly should receive information regarding policies, procedures, responsibilities and expectations related to business functions. Information about who to contact for various services should also be provided |  | Chancellor | Assoc. Vice Chancellor of HR
[NAME] | Develop a survey and distribute it to classified clerical and secretarial staff so they can provide input on potential areas for training |  | Assoc. Vice Chancellor of HR | Coordinator of Staff Dev.
[NAME] | Develop individual professional development plans for each employee, based on his or her unique needs as determined by a survey |  | Assoc. Vice Chancellor of HR | Coordinator of Staff Dev.
[NAME] | Include an employee-developed individual professional development plan in employees’ evaluations, in addition to any training needs identified by the supervisor. Subsequent evaluations should address the completion of identified training needs and document updated plans |  | Assoc. Vice Chancellor of HR | Coordinator of Staff Dev.
[NAME] | Note in employee’s personnel files their completion of staff development as listed in the professional development plan; implement a system for consistently recognizing employees’ accomplishments |  | Assoc. Vice Chancellor of HR | Coordinator of Staff Dev.
J.9 | Require employees to attend training that their supervisor has identified as necessary to improve job knowledge |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
[NAME] | Establish informal one-on-one training sessions as new processes and procedures are required of staff. Distribute written directions as a reference |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
J.11 | Consider holding training sessions at the colleges instead of requiring site personnel to travel to the district office |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
J.12 | Ensure that cross training is provided to district office employees so that functions can be carried out if an unexpected absence occurs |  | Chancellor | Assoc. Vice Chancellor of HR/EMT
K | Allocation Model  Pgs. 49-54
[NAME] | Refer to the executive management team (EMT) the matter of the allocation model that the DBAC was unable to resolve through the shared governance process. The EMT should strive to comply with the board’s directions of March 2004 |  | Vice Chancellor | EMT
K.2 | Build on the good work, effort and thought invested by members of the DBAC and others in the shared governance process to develop an allocation model. Continue working to meet the allocation model goals established by the board of trustees in 1994 |  | Vice Chancellor | EMT
K.3 | Eliminate the practice of simply rolling over department and college budgets from the previous year. This practice has resulted in unfilled positions being budgeted and ending balances greater than budgeted, which has damaged the credibility of the budget data and process |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
K.4 | Ensure that the Chancellor assigns specific responsibility and delegates authority to appropriate senior staff members to develop policy and process allocation recommendations for review by EMT members |  | Chancellor | EMT
L | Budgetary Practices  Pgs. 17-26
L.1 | Continue to compare actual expenditures by activity with those of similarly sized districts |  | Vice Chancellor | Director of Fiscal Srvcs
L.2 | Include in the budget the current statement of common values, vision statement, mission statement and master plans. A shared set of strategic directions for the future should also be included, based on the current strategic master plan and mission statement. Although these items are dated, they should be included until new statements are adopted |  | Vice Chancellor | EMT
L.3 | Update the district’s strategic plan and mission statement, and the Educational and Facilities Master Plans for both colleges |  | Chancellor | Administration & Participatory Governance/EMT
L.4 | Implement strategic planning and goal setting that includes a three year budget plan |  | Chancellor | Administration & Participatory Governance/EMT
L.5 | Include operational managers in the budget development process to help plan for specific department budgets |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
[NAME] | Avoid rollover of base budgets |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
L.7 | Develop goals and priorities for each functional area, department and program at each college |  | Vice Chancellor | VP/Dean Adm. Svcs.
[NAME] | Review the method by which salary savings are budgeted and give serious consideration to revising it so that projected salary savings are shown in salary and benefit accounts rather than in revenue |  | Vice Chancellor | DBAC
[NAME] | Establish and maintain position control in a database that is integrated with other financial modules. Consider establishing a uniform position control system for the district and its two colleges |  | Assoc. Vice [NAME]. HR | Director of I.S.
L.10 | Develop an integrated plan for enrollment management. The short term goal should include a process for achieving base enrollment, growth, and limiting unfunded FTES. The long term goal should be to develop a comprehensive enrollment management plan |  | Chancellor | EMT
M | Budget Assumptions  Pgs. 27 -28
M.1 | Establish procedures for FTES projections that involve key staff members and data from the business office, admissions and records, and the office of instruction |  | Vice Chancellor | College Presidents
M.2 | Continue to prepare the budget document in the current comprehensive and informative manner |  | Vice Chancellor | Director of Fiscal Srvcs
N | Budget Monitoring and Revisions  Pgs. 29- 33
N.1 | Forecast and verify revenues and expenditures monthly |  | Vice Chancellor | Director of Fiscal Srvcs
N.2 | Ensure that budget monitoring systems are in place to allow both colleges and the district office to prepare monthly budget reports containing valid updates of the net ending fund balance |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
N.3 | Implement a formal system to authorize budget transfers and revisions during the year so that the budget shows actual revenues and expenditures |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
N.4 | Determine the best single financial system for the district and purchase it, or add modules and capacity to the current Datatel system, with the goal of producing uniform, accurate and reliable financial data |  | Vice Chancellor | Director of I.S.
N.5 | Provide training for all department heads and managers on how to run budget reports from the Datatel system and how to monitor their budgets. Discontinue use of the Paris system for reports as planned, and begin using the Datatel report writer module for all budget reports |  | Vice Chancellor | Assoc. Vice Chancellor of HR
N.6 | Ensure that site administrators and department managers monitor and manage their budgets. Annual performance reviews for these employees should include an evaluation of their fiscal management |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs./HR Dir.
N.7 | Adjust budgets during the fiscal year as additional information becomes available |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
N.8 | Compare budget to actuals at least quarterly; revise estimates as needed |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
N.9 | Track the anticipated net ending fund balance, which should be more accurate as a result of improved budget monitoring |  | Vice Chancellor | Director of Fiscal Srvcs
N.10 | Implement and maintain tools and processes that provide early warning of any discrepancies between the budget projections and actual revenues or expenditures |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
O | MultiYear Financial Projections  Pgs. 35 -37
O.1 | Prepare comprehensive multiyear financial projections to determine the impact of current spending patterns on future years |  | Vice Chancellor | Director of Fiscal Srvcs & VP/Dean Adm. Svcs.
O.2 | Update multiyear projections several times during the year as new information and actual activities indicate the need for adjustments to the projection |  | Vice Chancellor | Colleges, [NAME], DFS
O.3 | Use multiyear projections to provide sound data as a basis for decisions, especially when a significant multiyear financial commitment is contemplated |  | Vice Chancellor | Colleges, [NAME], DFS
O.4 | Ensure that budget spending plans show what will actually occur rather than what should occur (no roll-over budgets) |  | Vice Chancellor | Colleges, [NAME], DFS
O.5 | Consider rolling back summer 2007 FTES to the 2006-07 year if FTES are not fully recovered in 2006-07. This would allow the district to recover all or a portion of the FTES and associated revenue loss. Ensure that if this strategy is adopted there is a plan for growth and recovery of the FTES in 2007-08 |  | Vice Chancellor | EMT
P | Fiscal Health Risk Analaysis  Pgs. 65 -71
P.1 | Monitor its level of fiscal risk by completing the Fiscal Health Risk Analysis throughout the year |  | Vice Chancellor | EMT
P.2 | Integrate position control with other financial modules such as budget development and/or payroll |  | Vice Chancellor | Directors of HR and IS
P.3 | Ensure that position control includes only positions that are filled, or that the district plans to fill, during any fiscal year. The budget should also include only these positions |  | Vice Chancellor | HR Director & VP/Dean Adm. Svcs.
P.4 | Validate data on part time academic staff in the same manner as data on full time staff are validated |  | Assoc. Vice [NAME]. Of HR | VP's Instruction
P.5 | Share position control responsibilities between the budget and human resources departments to ensure proper internal controls |  | Vice Chancellor | [NAME]. Vice [NAME]. HR
P.6 | Bring to the board in a timely manner any budget revisions that cross major objects or affect the ending fund balance |  | Vice Chancellor | DFS & VP/Dean Adm. Svcs.
P.7 | Prepare and analyze budget to actual variances throughout the year so that large year end variances do not continue; update the budget regularly throughout the year |  | Vice Chancellor | DFS & VP/Dean Adm. Svcs.
P.8 | Continue to ensure compliance with GASB requirements and long term fiscal stability by setting aside additional dollars for the future cost of retiree benefits |  | Board of Trustees | Chancellor
P.9 | Address all findings in independent audits as soon as possible |  | Vice Chancellor | DFS & VP/Dean Adm. Svcs., College Presidents