1. New A&R Directors Training September 16, 2015 Sacramento, CA

2. FTES Adds, drops, census rosters, positive attendance tracking, and student contact hours/course outlines/schedules Residency Residency for Athletes Concurrent Enrollment/K-12 Approved courses, 5% rule, 10% rule, fees To be arranged hours (TBA) Instructional Service Agreements (ISA’s) Course Repeats Others…?

3. Why are we audited? To determine accuracy of state funding. To ensure institutional compliance with state laws and regulations. Should I be concerned about audit findings or potential findings? What action should I take if I believe there will be a finding in my area?

4. 3 RD party audit firm is identified CCCCO updates the Contract District Audit Manual (CDAM) and provides training for auditors Auditors work with district/college contact to schedule compliance visit(s) dates Auditors will send requests for specific items prior to the compliance visit(s) The compliance visit Review of policies and procedures Follow-up Discussion of potential findings and opportunity for clarification/rebuttal Release of findings Written response – how corrections will be made

5. Will verify that the appropriate accounting procedure is used: weekly census, daily census, actual hours of attendance (aka positive attendance), alternative Will verify the tabulations for the various methods Know the formulas for each method Weekly = #of students at census * the WCH * Term Length Multiplier/525 Positive attendance hours: Remind faculty to keep detailed documentation on these hours

6. Who is actively enrolled at census Will review rosters of students for drop dates Will verify that dropped students before census are not in the apportionment roster Will review course schedules Will test disenrolled records vs census rosters Identify no-shows

7. Major factor for claiming apportionment Will require supporting documentation – should have a residency questionnaire Will check student athletes, especially Forms 1 and 3 Will check to see if non-residents have been claimed for apportionment Will ask for students coded #2-needs documentation on OpenCCCApply Interesting – auditors followed how OpenCCCApply determined residency – lucky

8. Best to prepare prior to the end of each term/semester Do you have forms for every concurrent student who is registered? – does the form match the students’ registration? Do you keep a book of high school signature forms? Do you check your 10% PE enrollments at the start of each semester? What about the 5% requirements? Auditor requested billing statements

9. Added to courses with regularly scheduled hours of instruction Documentation is required to demonstrate that each student has completed the TBA requirement as appropriate for either the Weekly or Daily Census attendance accounting procedures For weekly census procedure courses, TBA hours must be scheduled the same number of hours each week of the term and specific days and times for each week must be arranged for each enrolled student. For daily census procedure courses, TBA hours must be scheduled for the same number of hours on each scheduled day of the course or as a portion of the hours the course is regularly scheduled for each day it meets TBA hours could be invalidated The TBA hours/week required for the course must be included in the published catalog and class schedule. Examine the possibility of offering hybrid courses instead of courses with TBA hours.

10. Significantly different from contract education Must have open enrollment for all who meet the enrollment prerequisites Eligible for apportionment Instructional costs are shared and the employees of the contractor can be considered college employees Section 58050:The students must be under the immediate supervision of an employee of the district The district and public or private agency, individual, or group of individuals with whom the district has an instructional services agreement may not receive full compensation for the direct education costs for the conduct of the class from any other source. Instructors must meet minimum qualifications

11. Ex-Ventura College Basketball Coach To Pay Restitution The 46-year-old ex-coach was accused, among other things, of getting out-of-state basketball players to falsely register as California students, depriving the college of more than $40,000 in tuition. Assistant Football Coach Pleads Guilty to Falsifying Records Callahan admitted fraudulently obtaining federal financial aid grant money for 13 football players to play at the junior college between July 1999 and March 2004. In some cases, Callahan, who had been an assistant coach at Cerritos College for 16 years, submitted fraudulent statements from players that they were living independently from their parents so that they could qualify for financial aid. In other cases, he modified enrollment applications from out-of-state players to indicate California residency.

12. Legal Advisories 08-02: To Be Arranged Hours 04-01: Service Agreements 05:01: Concurrent Enrollment AB 519, SB338 = CAP Attendance Accounting Manual--- Chapter 4 FS 10-01 Memo Re: Out of State Athletes and Residency Education Code 76000 for K-12 Concurrent Enrollment