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IIID Required Evidentiary Documents for Financial Review.asp

Commission Questions Evidence Link
  California Public
1 Has the college received any qualified or adverse opinions in audit reports in the last 3 years from district, state or federal programs? Audit Report (last 3 years)

1A.   FY 07/08 Audit Report

 1B.   FY 06/07 Audit Report

 1C.   FY 05/06 Audit Report
2 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 taken?

Management response to auditor's findings and recommendations (last 3 years)

CCFS 311 (last 3 years)

2A.   FY 07/08 Management Letter

 2B.   FY 06/07 Management Letter

 2C.   FY 05/06 Management Letter

 2D.   FY 08/09 CCFS 311

 2E.   FY 07/08 CCFS311

 2F.   FY 06/07 CCFS 311
3 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.)

3A.   FY 08/09 CCFS 311Q – 4th Quarter

 3B.   Fiscal Trend Analysis of 311 Data

         For the period FY 2004-05 to 2008-09
4 Has the State Chancellor's Office had to intervene regarding fiscal stability or compliance?  N/A No
5 Does the college have long term debt financing? Audit Report


5A.   FY 07/08 Audit Report, pages 33-36

6 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

 6A.   2009 Actuarial Study

Other Post Employment Benefit (OPEB) Documents

 6B.   Establishment of District Self Insurance Fund

 6C.   OPEB and GASB 45 (Governmental Accounting Standards Board)

 6D.   OPEB Impact on District Budget

 6E.   OPEB Impact on District Budget – March 2007 Board Presentation

 6F.   OPEB – May 2007 Board Presentation

7 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 Resource Records

7A.   Leave Accrual Policy –

         Faculty Association Contract; pages 51-65

 7B.   Leave Accrual Policy –

         Classified Employees/SEIU Contract; pages 66-76
8 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 Plan

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 Insurance
9 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

9A.   Retiree Medical Benefits Obligation 

         Faculty Association Contract; pages 152-161

 9B.   Retiree Medical Benefits Obligation –

         Classified Employees/SEIU Contract; pages 56-65

 9C.   OPEB - Adoption Budget pages 35-36

Additionally, please see #6 above
10 Does the institution and the foundation have an agreement/contract on the role of the foundation? Does it require that the foundation have an independent audit?

Copy of the Agreement

Copy of the Foundation audited financial statement (last 3 years)

Cooperative Agreement Between Chabot College and Chabot College Foundation

Chabot College Foundation does not have a separate audit performed.

 10A.   FY 07/08 District Audit Report

          Page 19 - Financial Reporting Entity
11 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

11A.   FY 07/08 Measure B Financial Audit

 11B.   FY 07/08 Measure B Performance Report

 11C.   FY 06/07 Measure B Financial Audit

11D.   FY 06/07 Measure B Performance Report

 11E.   FY 05/06 Measure B Financial Audit

 11F.   FY 05/06 Measure B Performance Report

12 Does the college have policies and procedures regarding purchasing? Are they being followed?

Self Certification
13 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

Funding Plan

Chabot College Facilities Master Plan

 13A.   Introduction

 13B.   Facilities Master Plan

 13C.   Design Guidelines

13D.   Existing Conditions

 13E.   Development Options

 13F.   Appendix

13G.   FY 09/10 Adoption Budget, pages 44-45 – Measure B Funds
14 Is there evidence that planning integrates fiscal and other resources? Internal documents

14A.   Implementing AB 1725

14B.   Funding Allocation Process

 14C.   Enrollment Management – Allocation of FTEF;

          Faculty Association Contract, pages 197-200

 14D.   Institutional Planning and Budget Committee (IPBC)


/IPBC/Unit Plans 2009-11_Planning Documents.asp

14E.   IPBC and Budget Committee Update, 10/17/08

 14F.  Program Review and Unit Planning Update, 8/21/09

 14G.  Faculty Hiring Prioritization Process

14H.   Classified Hiring Prioritization Process

 14I.   Budget Committee Minutes

Agenda and Minutes Archive
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