Has the college received any qualified or adverse
opinions in audit reports in the last 3 years from district, state or
Audit Report (last 3 years)
FY 07/08 Audit Report
FY 06/07 Audit Report
FY 05/06 Audit Report
Has the college implemented all audit
recommendations? Have there been the same recommendations for more than
one year? What is the auditor's response to the management actions
Management response to auditor's findings and
recommendations (last 3 years)
311 (last 3 years)
FY 07/08 Management Letter
FY 06/07 Management Letter
FY 05/06 Management Letter
FY 08/09 CCFS 311
FY 07/08 CCFS311
FY 06/07 CCFS 311
What is the institution's unrestricted fund balance and reserves and how
has it changed over the last 3 years?
CCFS 311Q (Most recent quarter) Fiscal Trend Analysis of 311 Data
(Can be accessed on-line at CCCCCO website.)
FY 08/09 CCFS 311Q – 4th Quarter
Fiscal Trend Analysis of 311 Data
For the period FY 2004-05 to 2008-09
Has the State Chancellor's Office had to intervene regarding fiscal
stability or compliance?
Does the college have long term debt financing?
FY 07/08 Audit Report, pages 33-36
Does the institution have an obligation for post retirement health
benefits? If it does, has it done the actuarial study and identified the
liability? Is there a plan for funding it?
Actuarial study for post retirement health benefits
Plan for funding the liability
Yes - 3 Actuarial Studies performed
bi-annually since 2005
2009 Actuarial Study
Other Post Employment Benefit (OPEB)
Establishment of District Self Insurance Fund
OPEB and GASB 45 (Governmental Accounting Standards Board)
OPEB Impact on District Budget
OPEB Impact on District Budget – March 2007 Board Presentation
OPEB – May 2007 Board Presentation
Does the institution have limits on accrual of unused vacation time?
Compensatory time? Is the institution enforcing its policy on limits?
Leave Accrual Policy in Contractual Agreement and Labor Agreements Human
Leave Accrual Policy –
Faculty Association Contract; pages 51-65
Leave Accrual Policy –
Classified Employees/SEIU Contract; pages 66-76
Is the fiscal entity self insured for health benefits, workers
compensation, and unemployment? How are reserve levels set?
District Self Certification
Health Benefits – District contracts
with Kaiser Permanente, Blue Cross, Delta Dental, and Vision Service
Workers’ Compensation – the District
participates in a Joint Powers Authority (JPA), the Protected Insurance
Program for Schools (PIPS)
Unemployment – District is covered through California State Unemployment
Does the fiscal entity have obligations for future total compensation
expenditures driven by collective bargaining agreements or other
agreements (corporate buy outs, management/employee agreements, etc.?)
If so, what are they? Of what significance are they? What is the plan
for funding these future obligations?
Current Bargaining agreements
District Funding Plan
Retiree Medical Benefits Obligation
Faculty Association Contract; pages 152-161
Retiree Medical Benefits Obligation –
Classified Employees/SEIU Contract; pages 56-65
Additionally, please see #6 above
OPEB - Adoption Budget pages 35-36
Does the institution and the foundation have an agreement/contract on
the role of the foundation? Does it require that the foundation have an
Copy of the Agreement
Copy of the Foundation audited financial statement (last 3 years)
Agreement Between Chabot College and Chabot College Foundation
Foundation does not have a separate audit performed.
FY 07/08 District Audit Report
Page 19 - Financial Reporting Entity
Does the college or district have a Prop 39 bond fund?
Copy of minutes from Bond Oversight Committee
Copy of audit report from the last 3 years
FY 07/08 Measure B Financial Audit
FY 07/08 Measure B Performance Report
FY 06/07 Measure B Financial Audit
FY 06/07 Measure B Performance Report
FY 05/06 Measure B Financial Audit
FY 05/06 Measure B Performance Report
Does the college have policies and procedures regarding purchasing? Are
they being followed?
Will additional buildings be opened in the next 2-3 years? Is there a
plan to fund staff, utilities and operating expenses associated with
additional facilities coming on-line within the next 2-3 years?
Copy of the most current Facility Master Plan
Facilities Master Plan
Facilities Master Plan
FY 09/10 Adoption Budget, pages 44-45 – Measure B Funds
Is there evidence that planning integrates fiscal and other resources?
Implementing AB 1725
Funding Allocation Process
Enrollment Management – Allocation of FTEF;
Faculty Association Contract, pages 197-200
Institutional Planning and Budget Committee (IPBC)
/IPBC/Unit Plans 2009-11_Planning
and Budget Committee Update, 10/17/08
and Unit Planning Update, 8/21/09
Budget Committee Minutes