Accounting Advisories & Fiscal Memorandums

• Accounting Advisories
• Fiscal Memorandums
• Other Memorandums

Accounting Advisories

• FS 17-06 Accounting Advisory: Adult Education Block Grant Funds
• FS 16-13 Accounting Advisory: Proposition 55, The California Children’s Education and Health Care Protection Act of 2016 Guidelines (Prop 30 Extension)
• FS 16-04 Accounting Advisory: CalSTRS On-behalf Payments
• FS 16-02 Accounting Advisory: Student Representation Fees
• FS 15-10 Accounting Advisory: RDA Shift
• FS 15-08 Accounting Advisory: CCFS-311 Pension Costs
• FS 15-06 Accounting Advisory: GASB 68 - Accounting and Financial Reporting for Pensions
• FS 13-03 Accounting Advisory: Proposition 30 Education Protection Account Guidelines
• FS 08-02 Accounting Advisory: GASB 45
• FS 07-06 Accounting Advisory: Fiscal Independence
• FS 05-05 Accounting Advisory: Monitoring and Assessment of Fiscal Condition
• FS 05-02 Accounting Advisory: The Fifty Percent Law and the CCFS-311
• FS 01-01 Accounting Advisory: Implementation of GASB 34/35; Raised Threshold for Inventory of Capital Assets
• FS 00-01 Accounting Advisory Clarification: Proposition 20 - Lottery Funds for Instructional Materials
• FS 00-01 Accounting Advisory: Lottery Funds for Instructional Materials
• FS 98-02 Accounting Advisory: Enrollment Fee Revenue
• FS 96-02 Accounting Advisory: Post-Employment Health Coverage/Benefit Costs

Fiscal Memorandums

• FS 17-12 Memorandum: Part-Time Faculty Compensation Certification for 2016-17
• FS 17-11 Memorandum: Fall 2018 "Projected" Full-Time Faculty Obligation Number (As of 2017-18 Advance Principal Apportionment)
• FS 17-10 Memorandum: Lottery Revenue Estimates for 2016-17 and 2017-18 (PDF)
• FS 17-05 Memorandum: Summary of 2015-16 Student Success and Support Program Audit Findings
• FS 17-01 Memorandum: Student Health, Parking, and Transportation Services Fees
• FS 14-09 Memorandum: 2015-16 Nonresident Fees Need to be Established by February 1, 2015
• FS 14-08 Memorandum: REVISED Categorical Apportionment Adjustments related to Annual Audit Findings
• FS 14-08 Memorandum: Categorical Apportionment Adjustments related to Annual Audit Findings
• FS 14-07 Memorandum: Exemption from the Fifty Percent Law for 2013-14
• FS 14-06 Memorandum: Full-Time Faculty Obligations: Final for Fall 2014 and Projections for Fall 2015; Report due for fall 2014 Full-Time Faculty Obligation Compliance
• FS 14-05 Memorandum: Contracted District Audit Manual for 2014-15
• FS 14-04 Memorandum: Lottery Revenue Estimates for 2013-14 & 2014-15
• FS 14-02 Memorandum: Price Change Information and Worksheet for Determination of 2014-15 Appropriation Limit per Article XIII-B, California Constitution (Gann Limit)
• FS 14-01 Memorandum: Student Health, Parking & Transportation Services Fees
• FS 13-05 Memorandum: Price Change Information and Worksheet for Determination of 2013-14 Appropriation Limit per Article XIII-B, California Constitution (Gann Limit)
• FS 13-04 Memorandum: Contracted District Audit Manual for 2012-13
• FS 13-02 Memorandum: Student Health & Parking Services Fees
• FS 13-01 Memorandum: 2013-14 Nonresident Fees
• FS 12-06 Memorandum: Exemption from the Fifty Percent Law for 2011-12 
• FS 12-05 Memorandum: Lottery Revenue Estimates for 2011-12 & 2012-13
• FS 12-03 Memorandum: Contracted District Audit Manual for 2011-12
• FS 12-02 Memorandum: GANN Limit (Price Change Information/Worksheet for Determination of 2012-13 Appropriation Limit per Article XIII-B, California Constitution)
• FS 12-01 Memorandum: Student Health Fee

Other Memorandums

• Memorandum: Update on Financial System at the Chancellor's Office
• Memorandum: Updated Compliance with Veterans Access, Choice, and Accountability Act (VACA H.R. 3230)
• Memorandum: New Financial System at the Chancellor's Office
• Memorandum: Auxiliary Organizations Manual August 2017 Edition
• Memorandum: Q&A Concerning Adult Education Block Grant Funds, STRS on-behalf contributions, and the 2016-17 Contracted District Audit Manual
• Memorandum: Accommodation for Students and FTES Allowances Due to Emergency Conditions
• Memorandum: Q&A Concerning Compliance with California Code of Regulations, Title 5 Section 58051.5
• Memorandum: GASB 45 - Accounting for Other Post Employment Benefits