> Home > Board > Board_policies > 2000 > 2205

Board Policies

2205 System of Accounts

The Superintendent/President shall maintain an accounting system including a uniform structure, for all funds and monies under the control or supervision of the Governing Board. Such a system shall provide for appropriate internal controls, periodic analysis and reporting, and annual audit.

The accounting system will be maintained in accordance with the rules and regulations of the California Community Colleges Board of Governors, as set forth in the Budget and Accounting Manual of California Community Colleges.

Reference:
Education Code 84030 Title 5, California Code of Regulations 59011
Governing Board Rules and Regulations (1954, p. 32)
(Formerly Governing Board Policy 6150, adopted 1-21-69; revised and renumbered as Governing Board Policy 2410; adopted 2-2-82)
Adopted: Revised and Renumbered 10-1-85
Revised and Adopted: 1-2-90, 7-2-91, 4-4-95, 4-6-98