HARTNELL COMMUNITY COLLEGE DISTRICT
*ANNUAL ORGANIZATION AND REGULAR MEETING
OF THE BOARD OF TRUSTEES
AGENDA
December 2, 2008
TIME/PLACE:
5:00 p.m. – OPEN SESSION
5:10 p.m. – CLOSED SESSION
6:15 p.m. – RECONVENE OPEN SESSION
411 Central Avenue, Salinas
Board Room – CAB112
Board of Trustees
Patricia Donohue, President
Kevin Healy, Vice President
Bill Freeman, Elia Gonzalez-Castro
John Martinez, Brad Rice,
Armando Cortes, Student Trustee
Dr. Phoebe Helm, Superintendent/President, Secretary to the Board
*In accordance with Education Code Section 72000, the Annual Organizational Meeting of the Board of Trustees of Hartnell
Community College District is scheduled in Room C-112, Board Room/Administration Building Hartnell College, to be followed
by Closed Session.
The Board of Trustees welcomes you to its meetings, which are regularly scheduled on the first Tuesday of each
month, unless otherwise noted.
The agenda is divided as follows:
A. CONSENT AGENDA: These matters include routine administrative and financial actions classified by
departmental areas and are usually approved by a single majority vote.
B. REGULAR AGENDA: Action Items: These items include significant administrative and financial actions
classified by departmental areas and approved by majority vote for each item.
Information Items: These items include presentations to the Board and items for discussion prior to Board
action, which is usually taken at the next meeting.
C. CLOSED SESSION: In accordance with Government Code Sections, 3549.1, 54956.9, 54957 and/or
54957.6, the Board of Trustees may meet in Closed Session to consider legal, personnel, labor, and/or contract
matters.
INDIVIDUALS DESIRING TO ADDRESS THE BOARD: Any member of the audience desiring to address the
Board should complete and submit to the Superintendent prior to the meeting, if possible, a Speaker Request Form,
available at the door. When the item PUBLIC COMMENTS is taken, the Board President will recognize those who
have filled out a Speaker Request Form in the order in which they are received. Members of the public shall be able
to address the Governing Board regarding items on the agenda as such items are taken up. The Board President may
limit the time of presentation to three minutes per speaker, per subject, and a maximum of twenty minutes for each
subject matter. Following public comment, the Board President will limit discussion to the Board only.
MISSION STATEMENT: Hartnell College provides the leadership and resources to ensure that all students shall
have equal access to a quality education and the opportunity to pursue and achieve their goals. We are responsive
to the learning needs of our community and dedicated to a diverse educational and cultural campus environment that
prepares our students for productive participation in a changing world.
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
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I.
OPEN SESSION, CALL TO ORDER
A. ROLL CALL
B. ADOPT AGENDA
Action
C. DISCLOSURE OF ITEMS DISCUSSED IN CLOSED SESSION, AS FOLLOWS:
Items discussed in Closed Session will include, legal, personnel, labor, and/or contract matters
authorized for Closed Session per Government Code Sections, 3549.1, 54956.9, 54957 and/or
54957.6.
D. PUBLIC COMMENT PERIOD REGARDING CLOSED SESSION ITEMS
Fifteen minutes set aside for public comment on closed session items.
Maximum three minutes each.
II.
MOVE TO CLOSED SESSION
The Board of Trustees of Hartnell Community College District will meet in Closed Session to
consider legal, personnel, labor, and/or contract matters authorized for Closed Session per
Government Code Sections, 3549.1, 54956.9, 54957 and/or 54957.6.
III.
RECONVENE TO OPEN SESSION
Pledge of Allegiance
A. REPORT OUT FROM CLOSED SESSION
B. CERTIFICATE OF APPRECIATION
Gin Yang-Staehlin, Chancellors Office
IV.
Action
ANNUAL ORGANIZATION OF THE BOARD OF TRUSTEES
A. ELECTION OF OFFICERS
Elect officers to the Board of Trustees for the 2009 calendar year (positions effective
December 5, 2008).
B. APPOINTMENT OF REPRESENTATIVE TO SUNRISE HOUSE
Appointment of 2009 Representative to Sunrise House.
Action
C. DESIGNATION OF 2009 BOARD MEETING DATES AND TIMES
Set dates and times of Board meetings for the 2009 calendar year.
Roll-call
D. RESOLUTION 08:15, AUTHORIZING SIGNATURE OF BOARD SECRETARY ON
DOCUMENTS
Adopt Resolution 08:15, Authorizing Signature of Board Secretary to sign all appropriate
documents.
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
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V.
PUBLIC COMMENTS REGARDING OPEN SESSION ITEMS
Twenty minutes set aside to receive public comment on open session items.
Maximum three minutes each.
VI.
PRESENTATIONS AND BOARD DEVELOPMENT
A. BOND OVERSIGHT COMMITTEE UPDATE
Damon Felice, Townsend Management, Inc.
B. BOARD DEVELOPMENT
Review Board Policy 2345
Review of Board Policies 3000 to 3045
C. BOARD’S GOALS FOR THE COLLEGE
1. Accreditation
2. Finances
3. Communication
VII.
CONSENT ACTION ITEMS
A. MINUTES
Approve Minutes of Regular Meeting of November 4, 2008.
B. DISBURSEMENTS
Ratify disbursements from any or all of the following funds: general; debt service;
bookstore; child development; capital outlay projects; scheduled maintenance; property
acquisition; bond projects; cafeteria; self-insurance; retirees health benefits; associated
student body; scholarship, loan, and trust; and intercollegiate athletics.
C. APPROVE SECOND AND FINAL READING OF BOARD POLICIES
Approve second and final reading:
2250, Collection of Monies Due the College
2255, Parking Regulations, Fees and Fine
2270, Temporary Transfers between Funds
D. APPROVE FACILITIES USE AGREEMENT WITH CHILDREN’S SERVICES
INCORPORATED
Approve facilities use agreement between Hartnell College and Children’s Services
Incorporated for use of their child development center for the purposes of offering an
early childhood education course during the spring 2009 semester. The term of the
agreement is January 24, 2009 through June 4, 2009. There is no cost to Hartnell for use
of these facilities.
E. APPROVE FACILITIES USE AGREEMENT WITH SALINAS CITY
ELEMENTARY SCHOOL DISTRICT
Approve facilities use agreement between Hartnell College and Salinas City Elementary
School District for use of their facilities to operate a preschool activity program during
summer 2009. The term of the agreement is June 15, 2009 through August 3, 2009. There
is no cost to Hartnell for use of these facilities.
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
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F. RATIFY FOSTER AND KINSHIP CARE EDUCATION PLAN AND BUDGET
Ratify the Foster and Kinship Care Education Plan and Budget for 2008-2009. The budget
allocation for Hartnell College is $185,621, of which $139,216 is federal funding and
$46,405 is State funding.
G. ACCEPT PROPOSAL TO COMMISSION SCULPTURE ON MAIN CAMPUS
Accept the proposal to commission a sculpture of William Hartnell and Maria Teresa de la
Guerra near the parking circle of the Main Campus. Cost of the sculpture will be paid from
private donations earmarked for this project.
H. APPROVE LEASE AGREEMENT WITH COUNTY OF MONTEREY, DBA
NATIVIDAD MEDICAL CENTER
Approve the lease agreement with the County of Monterey, doing business as Natividad
Medical Center for the Natividad Professional Center to house Hartnell’s Natividad
Health Professions Training Center. The term of the agreement is January 1, 2009 to
December 31, 2011. Monthly rent will be $21,096, plus costs for electricity, telephone,
cable, and other electronic communications service.
I. APPROVE AGREEMENT WITH AMERICAN MEDICAL RESPONSE FOR
CLINICAL EXPERIENCE FOR EMERGENCY MEDICAL TECHNICIAN
PROGRAM
Approve an agreement with American Medical Response for clinical experience for the
Emergency Medical Technician Program effective December 3, 2008 through
December 2, 2010.
J. APPROVE AMENDMENT TO LEASE AGREEMENT WITH FRANSCIONI
BROTHERS, INC. FOR ALISAL CAMPUS FARMLAND
Approve amendment to Lease Agreement with Franscioni Brothers, Inc. for Alisal
Campus Farmland effective December 3, 2008 to December 2, 2009. The amendment
reduces the revenue by $23,623.20 for one year.
K. APPROVE AMENDMENT TO THE AGREEMENT WITH JESSE CUDE,
DOING BUSINESS AS JLC SERVICES
Approve the amendment to the Agreement between Hartnell Community College
District and Jesse Cude, doing business as JLC Services . The amendment extends the
agreement effective January 26, 2009 to June 4, 2009 for a total of $27,000.
L. PERSONNEL ACTIONS
Approve and/or ratify Personnel Actions (included in packet).
VIII.
Action/Roll-call
ACTION ITEMS
A. APPROVE BUDGET REVISIONS
Approve budget revisions numbered 7933 to 7982.
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
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B. FIRST READING – BOARD POLICIES
Action
Review first reading of revised Board Policies:
1030, Student Member of the Governing Board
2315, Operation and Maintenance of Buildings and Grounds
2335, Prohibition of Dogs, Bicycles, Skateboards, Roller-skates, and Golfing on Campus
2340, Smoking/Use of Tobacco Policy
Recommend to delete Board Policy:
2355, Western Stage Auxiliary Corporation
C. ACCEPT INDEPENDENT ACCOUNTANTS’ AUDIT REPORT FOR YEAR
ENDING JUNE 30, 2008
Action
Accept the Independent Accountants’ Audit Report for the year ending June 30, 2008.
D ACCEPT MEASURE H GENERAL OBLIGATION BOND INDEPENDENT
ACCOUNTANTS’ REPORT AND FINANCIAL AUDIT FOR 2007-2008
Action
Accept the Measure H General Obligations Bond Independent Accountants’ Report
(Performance Audit) and Financial Audit for 2007-2008.
Action/Roll-call
E. ADOPT RESOLUTION 08-16, AUTHORIZING THE ADVANCED REFUNDING
OF ALL OR PORTION OF THE CALIFORNIA COMMUNITY COLLEGE
FINANCING AUTHORITY LEASE REVENUE BONDS, SERIES 2006A
Adopt Resolution 08:16, Authorizing the Advanced Refunding of all or portions of the
California Community College Financing Authority Lease Revenue Bonds, Series 2006A.
F. APPROVE CAMPUS CLOSURE
Action
Approve Campus Closure from Sunday, December 21, 2008 until January 5, 2009 as
recommended allowing affected employees the option to take either three days of earned
leave time or two days without pay for three days off. It is anticipated that closing will
result in some utility and salary savings.
G. AWARD PROGRAM/PROJECT MANAGEMENT AGREEMENT
Action
Award Program and Project Management Agreement (Supporting documents will be
available after the selection process has been completed.)
IX.
X.
INFORMATION ITEMS
A.
RECEIVE REPORTS FROM SENATES
1. Student Senate
2. Classified Senate
3. Academic Senate
B.
PRESIDENT’S REPORT
Receive report on matters of interest to the college.
BOARD OF TRUSTEES COMMUNICATIONS/CONFERENCE REPORTS
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
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Action
XI.
FUTURE AGENDA ITEMS
(Items placed on future agendas will be determined in consultation and preparation under the
auspices with Superintendent/President and Board President.)
XII.
ADJOURNMENT
Adjourn the December 2, 2008 Board of Trustees meeting.
The next regular Board of Trustees Meeting scheduled
January 13, 2009 – 5:00 p.m.
Hartnell College (CAB112) – Board Room
411 Central Avenue
Salinas, California
HCCD – ANNUAL ORGANIZATION AND REGULAR MEETING – DECEMBER 2, 2008
Page 6 of 6
ANNUAL ORGANIZATION MEETING OF TRUSTEES:
Title:
December 2, 2008
Number:
Annual Election of Officers
IV. A.
Area:
Status:
Superintendent/President
Prepared by: Phoebe Helm
Action
Recommended Action:
That the Board conduct the election of officers as described below:
Summary:
In accord with Education Code Section 72000, the Hartnell College District Board of Trustees
will conduct its annual election of officers and representatives for 2009 as follows:
Board President
Board Vice President
Board Secretary
Budget Implication:
None
ANNUAL ORGANIZATION MEETING OF TRUSTEES:
Title:
December 2, 2008
Number:
Annual Appointment of Representative to
Sunrise House
IV. B.
Area:
Status:
Superintendent/President
Prepared by: Phoebe Helm
Action
Recommended Action:
That the Board of Trustees appoints the 2009 representative to Sunrise House.
Summary:
Each year, the Hartnell College District Board of Trustees appoints representative to the
Sunrise House.
Budget Implication:
None
ANNUAL ORGANIZATION MEETING OF TRUSTEES :
December 2, 2008
Number:
Title:
Designation of 2009 Board Meeting
Dates and Times
IV. C.
Area:
Status:
Superintendent/President Office
Prepared by: Phoebe Helm
Action
Recommendation Action:
That the Board of Trustees adopt the recommended dates and times for meetings in 2009.
Summary:
Education Code Section 72000 requires that the governing board of each community college
district hold regular monthly meetings. Dates and times of Closed Session and Open Board
Meetings are recommended for the first Tuesday of each month. To accommodate holidays,
the April 2009 (Spring Recess) and January 2010 (New Years Day) meetings are recommended
to meet on the second Tuesday.
The dates and times are as presented below:
February 3, 2009
March 3, 2009
April 14, 2009
May 5, 2009
June 2, 2009
July 7, 2009
August 4, 2009
September 1, 2009
October 6, 2009
November 3, 2009
December 1, 2009
January 12, 2010
Budget Implications:
None
Closed Session
Open Board Meeting
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
5:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
6:00 p.m.
ANNUAL ORGANIZATION MEETING OF TRUSTEES:
Title:
December 2, 2008
Number:
Resolution 08:16 Authorizing Signature of
Superintendent/President as Secretary of
the Board of Trustees
IV. D.
Area:
Status:
Superintendent/President
Prepared by: Phoebe Helm
Action (Roll Call)
Recommended Action:
That the Board of Trustees adopt the foregoing Resolution 08:16 authorizing the signature on
appropriate documents of Dr. Phoebe Helm, Superintendent/President, as Board of Trustees
Secretary.
Summary:
WHEREAS, Dr. Phoebe Helm has been duly appointed to perform the duties of
Secretary of the Board of Trustees (as set forth in the Education) of Hartnell College District,
NOW, THEREFORE, BE IT RESOLVED, that Dr. Phoebe Helms is hereby authorized
to sign all appropriate documents requiring the signature of the Board of Trustees’ Secretary.
AYES:
NOES:
ABSENT:
Budget Implications:
None
AGENDA ITEM FOR BOARD MEETING OF:
December 2, 2008
Number:
Title:
Minutes of Regular Meeting of
November 4, 2008
VII. A.
Area:
Status:
Superintendent/President
Supplement# OSP-1
Consent Action
Recommended Action:
That the Board of Trustees review, revise as appropriate, and adopt minutes of the Regular
Meeting of November 4, 2008.
Summary:
Minutes of the Board of Trustees for are submitted for review and approval as follows:
Regular Meeting of November 4, 2008
Budget Implications:
None
Unadopted
HARTNELL COMMUNITY COLLEGE DISTRICT
MINUTES
Regular Meeting of the Board of Trustees
Board Room (CAB-112)
November 4, 2008
OPEN SESSION
Trustee Donohue called the Regular Meeting of Board of Trustees of Hartnell
Community College District to order at Governing Board Room (CAB-112) at
5:01 p.m.
ROLL CALL
Board of Trustees
Patricia Donohue, President
Kevin Healy, Vice President
Armando Cortes, Student Trustee (has advisory vote per Board Policy 1030)
Bill Freeman – arrived @ 5:40 p.m.
Elia Gonzalez-Castro
Brad Rice
Phoebe K. Helm, Superintendent-President/Board Secretary
ABSENT:
Juan Martinez
ADOPT AGENDA
Approved adoption of the agenda on a motion by Trustee Healy, seconded by
Trustee Rice, vote of 4-0, and advisory vote of Aye (Cortes).
DISCLOSURE OF
CLOSED SESSION
ITEMS
Trustee Donohue disclosed items for Closed Session as authorized per
Government Code Sections, 3549.1, 54956.9, 54957 and/or 54957.6.
PUBLIC
COMMENTS
REGARDING
CLOSED SESSION
There were no public comments
MOVED TO
CLOSED SESSION
The Board of Trustees of Hartnell Community College District and
Superintendent/President, Dr. Phoebe K. Helm, moved to Closed Session at
5:02 p.m. to consider legal, personnel, labor, and/or contract matters
authorized for Closed Session per Government Code Sections, 3549.1,
54956.9, 54957 and/or 54957.6.
RECONVENED
OPEN SESSION
Trustee Donohue reconvened the regular meeting at 5:59 p.m.
REPORT OUT
FROM CLOSED
SESSION
Trustee Donohue reported that the Board did not take any action during closed
session.
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
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PLEDGE OF
ALLEGIANCE
Trustee Healy led the Pledge of Allegiance.
PUBLIC
COMMENTS – OPEN
SESSION ITEMS
There were no public comments.
PRESENTATIONS
At the request of Trustee Healy, Sunrise House Executive Director, Jim Rear,
gave a presentation on the history, collaborations, and services of their program.
Trustee Healy represents Hartnell College on this JPA Board. The presentation is
available at: http://www.hartnell.edu/board/packets/.
Sunrise Center
Bond Oversight
Committee
Damon Felice, Townsend Management, Inc. gave an update on the College’s
constructions projects. The report is available at:
http://www.hartnell.edu/board/packets/Board_packet_November.pdf
BOARD
DEVELOPMENT
As defined in their development plan, and at their regular meetings, the Board
will review, discuss, and revise Board Policies, as necessary. This not only
provides an opportunity for the Board to revisit these policies for currency and
accuracy, but also provides the public an opportunity to become familiar with
board policy.
Board Policies
Trustee Donohue informed the Board that she was aware that Mr. Ron Waddy
and the Academic Senate was reviewing Board Policy 2345, Crime Awareness
and Campus Security, and recommended the Board consider tabling this policy
until they come forward with suggested revisions.
Approved motion to table Board Policy 2345, Crime Awareness and Campus
Security until the Academic Senate comes back to the Board on a motion by
Trustee Rice, seconded by Trustee Healy, vote of 5-0, and advisory vote of Aye
(Cortes).
The following policies were reviewed with no revisions:
2300, Operation of College Bookstore and Food Services
2305, Naming of Hartnell Community College District Buildings and/or
Other Facilities
2310, Soliciting Funds or Business on Campus
2320, Conference and Travel
2325, Membership in Local Civic Organization
2330, Memberships in Regional, State, and National Institutional
Organizations
2350, Hartnell College Foundation
2360, Permanent or Semi-Permanent Works of Art
The following policies were reviewed and revisions will be made to the following
policies and submitted to the Board for their first reading at their regular meeting
in December:
2315, Operation and Maintenance of Plant
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
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2335, Prohibition of Dogs, Bicycles, Skateboards, Roller skates, and Golfing
on Campus
2340, Smoking/Use of Tobacco Policy
2355, Western Stage Auxiliary Corporation (recommend deleting effective
12/31/2008)
BP 1050, Student
Member of the
Governing Board
At the October meeting, Trustee Cortes led a discussion on the publication,
Perspectives on the Role of the Student Trustee in California. Based on this
discussion, Trustee Cortes and Dr. Helm met to develop a purpose statement to
be included in Board Policy 1050, Student Member of the Governing Board. The
Board reviewed and discussed the statement. The policy will come back to the
December meeting for its first reading.
BOARD’S GOALS FOR THE COLLEGE
Accreditation
Finances
Communications
None reported.
CONSENT ACTION ITEMS
Approved Consent Actions Items A through M, O and P on a motion by Trustee
Rice, seconded by Trustee Gonzalez-Castro, vote of 5-0 and advisory vote of Aye
(Cortes).
ITEMS PULLED
FOR FURTHER
DISCUSSION/
SEPARATE VOTE
Trustee Donohue pulled Consent Action IV. N., Ratify Contract for
Hartnell College Energy Efficiency Project for further discussion and
separate vote.
Dr. Helm pointed out a correction to Consent Action IV.K., Approve Grant
Agreement with Regents of the University of California – Small Business
Development Center. The recommendation is to Ratify and not Approve as
stated.
MINUTES
Approved the regular meeting minutes of October 7, 2008 and special meeting
(Annual Budget Hearing) of October 7, 2008 as submitted.
DISBURSEMENTS
Ratified disbursements from any or all of the following funds: general; debt
service; bookstore; child development; capital outlay projects; scheduled
maintenance; property acquisition; bond projects; cafeteria; self-insurance;
associated student body; scholarship, loan, and trust; and intercollegiate athletics.
CURRICULUM
COMMITTEE
Approved Curriculum Committee actions from September 4, 2008 through
October 16, 2008.
MOU – S.U.H.S.D.
CAREER
TECHNICAL ED
Approved Memorandum of Understanding between Salinas Union High School
District and Hartnell College for implementation of the Career Technical
Education Community Collaborative Project. The Salinas Union High School
District will receive $180,000 of the $375,000 grant for implementing identified
activities.
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
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RENEWAL LTR OF
AGREEMENT –
ECE MENTOR
PROGRAM
Approved Renewal Letter of Agreement between Hartnell College and San
Francisco City College for California Early Childhood Mentor Program for the
2008-2009. Funds paid directly to the participants from San Francisco
Community College District.
HEP AGREEMENT
GONZALES
UNIFIED SCHOOL
DISTRICT
Approved the 2008-09 Agreement between Gonzales Unified School
District/Gonzales Adult School and Hartnell College for High School
Equivalency Program (HEP). The grant provides approximately $400 per student
served.
HEP AGREEMENT
KING CITY JOINT
UNION SCHOOL
DISTRICT
Approved the 2008-09 Agreement between King City Joint Union School District
and Hartnell College for High School Equivalency Program (HEP). The grant
provides approximately $400 per student served.
Approved the 2008-09 Agreement between North Monterey County Unified
HEP AGREEMENT
NORTH MONTEREY School District and Hartnell College for High School Equivalency Program
(HEP). The grant provides approximately $400 per student served.
COUNTY UNIFIED
SCHOOL DISTRICT
HEP AGREEMENT
WATSONVILLEAPTOS ADULT ED
Approved the 2008-09 Agreement between Watsonville/Aptos Adult Education
and Hartnell College for High School Equivalency Program (HEP). The grant
provides approximately $400 per student served.
2009-2010 STATE
PRESCHOOL
GRANT
APPLICATION
Approved the 2009-2010 Application for Continued Funding – State Preschool
Contract at the maximum reimbursable rate of $564,761.
SMALL BUSINESS
DEVELOPMENT
CENTER –
REGENTS, UC
Ratified Grant Agreement with Regents of the University of California to
operate the Hartnell College Small Business Development Center. The College
will receive up to $96,706 to operate the Hartnell College Small Business
Development Center through December 31, 2008.
AGREEMENT –
SALINAS ALLERGY
CLINIC
Ratified 2008-09 Agreement between Salinas Allergy Clinic and Hartnell
College for use of clinical facilities for the nursing program.
SALINAS FAMILY
PRACTICE
Ratified 2008-09 Agreement between Salinas Family Practice and Hartnell
College for use of clinical facilities for the nursing program.
BOND OVERSIGHT
COMMITTEE
APPOINTMENT
Approved recommendation to appoint Terry McHenry as an at-large member to
Independent Citizens’ Bond Oversight Committee for a two-year term effective
November 2008 to November 2010.
PERSONNEL
ACTIONS
Approved and/or ratified Personnel Actions. (Appendix A)
ENERGY
EFFICIENCY
PROJECTS
Dr. Helm asked the Board to deny the contract with DMC Construction to complete
energy efficiency projects. She reminded the Board that, at their April 1, 2008
meeting, they approved an agreement with the Chancellors Office to complete ten
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
Page 4 of 7
energy saving projects. At the time, the projects were estimated at approximately
$137,241. However, the only and lowest bid the college received was $355,423,
which exceeded the approved amount by more than $200,000. Therefore, Dr. Helm
made the recommendation not to approve the contract and allow the college to
pursue other avenues to complete the projects. She further stated her appreciation
of DMC’s bid and recognized that they submitted the one and only bid as a favor to
the college.
A motion was made by Trustee Healy, seconded by Trustee Rice to approve and
award the contract with DMC Construction for the Energy Efficiency Projects. The
motion failed on a vote of 0-5 and one advisory vote of No (Cortes).
No: Donohue, Freeman, Gonzalez-Castro, Healy, Rice
Advisory No: Cortes
ACTION ITEMS
BUDGET
REVISIONS
Approved budget revisions numbers 7869-7930 on a motion by Trustee Healy,
seconded by Trustee Rice, vote of 5-0, and advisory vote of Aye (Cortes).
SECOND READING
BOARD POLICIES
Approved the second and final reading of revised Board Policies 2210,
Revolving Cash Accounts and 2225, Gifts or Donations on a motion by Trustee
Freeman, seconded by Trustee Healy, vote of 5-0, and advisory vote of Aye
(Cortes).
Approved to delete Board Policy 2220, Investment and Disbursement of
District Scholarship Fund on a motion by Trustee Healy, seconded by Trustee
Cortes on vote of 5-0 and advisory vote Aye (Cortes).
FIRST READING
BOARD POLICIES
Approved first reading of revised Board Policies 2250, Collection of Monies Due
the College, 2255, Parking Regulations, Fees, and Fines, and 2270, Temporary
Transfers Between Funds on a motion by Trustee Freeman, seconded by Trustee
Gonzalez-Castro, vote of 5-0, and advisory vote of Aye (Cortes).
FINANCIAL
STATEMENTS
The Board received financial statements of district funds for period ending
September 30, 2008.
ACCOUNTABILITY
REPORT ON
COMMUNITY
COLLEGES
Pursuant to AB1417, the Board of reviewed and discussed, Focus on Results
prepared by the California Community College Systems Office. This report dated
March 2008, is the second report that has been completed by the Chancellors Office
and will be provided to the Legislature in compliance with AB 1417.
The Board reviewed the Executive Summary and college level indicators specific
to Hartnell College. In reading the report, it should be kept in mind that the
research methodology utilized a type of cluster analysis to group the 109
community colleges into six peer groups based on specific environmental or
uncontrollable factors for each indicator. Factors not under control of the college
include per capita income, education level, distance to a University of California,
etc. More specific descriptions of these uncontrollable factors include: 1) percent
of students age 25 and older, 2) percent of students taking basic skills courses,
and 3) community or neighborhood factors: a)educational attainment of residents
over the age of 25, b) poverty, c) income, and d) unemployment. The weight of
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
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these factors, and thus the resulting peer groups, vary based on the items being
measured. Because of this, some of the peer groups could be counter intuitive.
For example, one might not typically expect Los Angles and Yuba Colleges in the
same cluster or peer group. In most areas, Hartnell scores are similar to the peer
group. In two areas, Hartnell scores below its peer group and in two it scores
higher than the peer group. Faculty and staff are encouraged to consider these
data as part of their quality review and continuous improvement processes. The
full report (more than 700 pages) can be found at:
http://www.cccco.edu/Portals/4/TRIS/research/ARCC/arcc_2008_final.pdf
SENATE REPORTS
Student Senate
None
Classified Senate
None
Academic Senate
None
President’s Report
Dr. Helm reported that the Board would receive a revised budget with more detail,
as well as the 2007-08 final audit report at their December meeting. Also, at this
meeting, a special service recognition award will be given to Gin Yang-Staehlin,
Facilities and Planning, Chancellors Office. Ms. Yang-Staehlin will retire in
December. Dr. Helm reminded the Board that December is their annual
organizational meeting. She listed recently attended community events: Annual
Black and White Ball for LULAC; Grand Opening of the Leadership Garden at
Rancho Cielo; the Art Gallery’s Annual Party; and that she plans to attend the
Music Department’s Open House with International Music on November 7th. She
reported that the college hosted a breakfast meeting this morning (11/4) that
included Dr. Nancy Kotowski, Monterey County Superintendent of Schools, high
school district superintendents (within Hartnell boundaries), and the directors from
Salinas Adult School and Regional Occupational Program. The school and
partnership group, which plans to meet monthly, identified two goals this year: 1)
bridges to college and 2) articulation.
BOARD COMMUNICATION
Trustee Rice
Trustee Rice reported that several years ago, the Yanks Air Museum Foundation
purchased land in Greenfield with plans to construct a museum facility. Recently,
the Foundation has met all of the requirements set forth by the County of Monterey
to allow them to move forward with this project. The Foundation has one of the
largest collections of antique military and private planes and jets in the country.
The completion of this project could provide opportunities for Hartnell’s
educational programs, especially its partnership with NASA.
Trustee Gonzalez-Castro
Trustee Gonzalez-Castro extended her gratitude to Andy Newton for his support to
the Alisal Center Foundation for the Arts; and that she attended the LULAC Black
and White Ball and thanked Dr. Helm for supporting this event which provides
student scholarships.
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
Page 6 of 7
Trustee Healy
Trustee Healy reported he had the pleasure and honor of participating in the Forum
for the Future at Hartnell College.
Trustee Freeman
Trustee Freeman reported that he participated in Alumni Day at North High School
where he spoke in two classes and that this week is Homecoming.
Trustee Donohue
Trustee Donohue reported that she attended the LULAC Black and White Ball; that
she went to the performance La Llorona and that it was great work of art; and that
the upcoming Western Stage performances are Cleaning House and My Fair Lady.
FUTURE ITEMS
None
ADJOURNMENT
Adjourned the meeting in memory of those college employees who recently lost
their loved ones (Mike Cunnane, Carlos Chavarin, Dale Fuge) at 7:28 p.m. on a
motion by Trustee Rice, seconded by Trustee Healy, vote of 5-0, and advisory vote
of Aye (Cortes).
NEXT MEETING
The next regular Board of Trustees Meeting is scheduled on December 2, 2008,
5:00 p.m., Hartnell Community College, Governing Board Room (CAB-112),
411 Central Avenue, Salinas.
In addition, Trustee Donohue announced that the January 2009 regular meeting
will be moved to January 13, 2009, 5:00 p.m.
Patricia Donohue
Board of Trustees President
Phoebe K. Helm
Board Secretary
HCCD-MINUTES OF REGULAR MEETING OF BOARD OF TRUSTEES – NOVEMBER 4, 2008
Page 7 of 7
Supplement HR1
HARTNELL COMMUNITY COLLEGE DISTRICT
Education and Artistic Program Administrator
DEFINITION:
The Education and Artistic Program Administrator oversees and is responsible for the operation of all
non-subscription Theatre Arts education and outreach programs. Responsibilities include planning &
development, budget, staffing, promotion, and implementation of all aspects for Education and
Community Outreach Programs for Theatre Arts and The Western Stage.
REPRESENTATIVE DUTIES:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Create and oversee ongoing or new Theatre programs and projects.
Organize and manage Education & Outreach operations, including the staffing, training, assigning &
evaluation of personnel.
Create and direct promotional activities and materials for all Programs.
Develop a yearly budget proposal and maintain fiscal management for Theatre Arts programs,
activities & student stipends based on an approved budget.
Produce student performances.
Facilitate communication and activities with other Hartnell departments.
Develop and coordinate Community partnerships, projects and events.
Collect, compile & maintain information and records; prepare statistical and narrative reports; and
conduct research as required for the instructional program.
Serve as participant liaison and ombudsman for Theatre Arts Students.
Facilitate Theatre Arts Faculty engagement, hiring, & payroll.
Facilitate schedule of Theatre Arts classes.
Facilitate registration and enrollment for Theatre Arts students.
Serves as Director of SpringFest, Young Company, Legacy and Outreach.
Serves as Theatre Arts Instructor as needed.
Work with The Director of The Western Stage on daily operations and on policies regarding
leadership, personnel, student stipend, and public image & contact.
KNOWLEDGE AND ABILITIES:
KNOWLEDGE OF:
• Principles and practices of Theatre production and programming.
• Theatre Arts curriculum and standard practices.
• Personnel Management.
• Budget preparation and control.
• Principles and practices of supervision and training.
• Oral and written communication styles.
• Record-keeping techniques.
ABILITY TO:
• Plan and organize diverse workload, and to meet schedules, deadlines and budget
independently.
• Communicate efficiently and effectively, in oral and written form.
• Provide personnel training, supervision, evaluation and guidance; maintain effective working
relationships; and diffuse volatile situations.
• Analyze situations and adopt effective course of action.
• Make mathematical calculations and projections, and audit for completeness & accuracy.
November 2008
Human Resources & Equal Employment Opportunity
Page 1 of 2
EDUCATION AND ARTISTIC PROGRAM ADMINISTRATOR – Continued
MINIMUM QUALIFICATIONS:
•
•
A master’s degree or Equivalent in Theatre or Performing Arts, and one year of related formal
training, internship, or leadership experience.
Experience in management of theatre or performing arts programs & productions.
WORKING CONDITIONS:
ENVIRONMENT:
Office environment.
Theater environment.
Classroom environment.
PHYSICAL DEMANDS:
Dexterity of hands and fingers to operate a computer keyboard and 10-key calculator.
Sitting for extended periods of time.
November 2008
Human Resources & Equal Employment Opportunity
Page 2 of 2
Supplement HR2
HARTNELL COMMUNITY COLLEGE DISTRICT
Director of Community Collaboratives and Articulation
(Grant Funded)
BASIC FUNCTION:
Under the direction of the Associate Vice President for Career and Economic Development, coordinate and perform
specific professional and technical responsibilities related to the District's workforce development, career
exploration, K-12 collaboration, community collaborative, K-12 articulation, tech prep, and related special projects
and grants. This position would have primary responsibilities for K-12 articulation activities; joint K-12/Hartnell
College curriculum and program development; development and promotion of collaborative with area ROPs, school
districts, and industry organizations; effecting career exploration services at the middle and high school levels; and,
ensuring the successful progress and completion of the current and various District awarded projects in these fields.
This professional will, as well, assist in maintaining control over assigned budgets, and projects; ensure that
program milestones are met, assist the AVP with development of all report deliverables, and related duties as
assigned. This position will require substantial travel throughout our service area and beyond, public presentations,
and frequent evening and weekend meetings/events/workshops/etc.
REPRESENTATIVE DUTIES:
•
Serve as the District’s community collaborative and K-12 articulation representative in the conduct of those
duties required by the various community collaborative grants, IDRC grants, tech prep grants, VTEA funding,
ROP joint programs, and related projects.
•
Work (help to operationalize, initiate, guide, and oversee) with middle school, high school, school district, and
Hartnell College personnel to develop career exploration programs and curriculum modules targeted at middle
and high school students.
•
Work (help to operationalize, initiate, guide, and oversee) with middle school, high school, and Hartnell College
teachers and instructors to develop curricula required by grants and special projects in this topic area.
•
Work (help to operationalize, initiate, guide, and oversee) with industry groups and representatives to engage
them in their provision of advice, participation, and service involvement in our projects related to career
exploration, tech prep, career and technical education, community collaborative, curriculum development, joint
ROP programs and events, and such similar activities with school districts and other organizations. This work
will be done in close cooperation with the Office of Advancement to maximize the leverage of private funding
and in-kind support on public grants.
•
Work (help to operationalize, initiate, guide, and oversee) with individual middle and high schools – and their
districts, to develop/renew/update course and program articulation agreements with Hartnell College. In the
conduct of this effort, work with Hartnell College instructors, programs, and division personnel to support the
development of the curricula, policies, and agreements to effect such articulation.
•
Assist in the development of career exploration programs, activities, and materials for middle and high school
students, as required by our grant projects.
•
Facilitate the development of a series of guest speakers from targeted industry sectors to middle school and high
school classrooms, as required by our grant projects.
•
Facilitate the counseling and educational planning support for middle and high school students, as required by
our grant projects.
November 2008
Human Resources & Equal Employment Opportunity
Page 1 of 3
DIRECTOR OF COMMUNITY COLLABORATIVES AND ARTICULATION – Continued
•
Assist with the alignment and articulation of curricula between Hartnell College, ROP, and middle and high
schools as required by our grant projects including the development of concurrent courses
•
Work with specific ROP and school district personnel assigned to our collaborative and joint program special
grants and projects to ensure all project components are successfully addressed and completed.
•
Work to develop and implement industry externship placement opportunities for CTE teachers and Hartnell
College faculty.
•
Work with faculty and school teachers to update and upgrade CTE curricula, as needed, to meet industry
standards.
•
Oversee the conduct of regular surveys of business and industry representatives to identify cutting edge and
emerging skill standards and competencies to ensure programmatic and curricular relevancy.
•
Solicit regular input from all grant, special project, and collaborative partners.
•
Coordinate with appropriate units within the college in the development of programs and services to meet the
goals of the assigned grants. This work will be done in close cooperation with the Office of Advancement to
maximize the leverage of private funding and in-kind support on public grants. Plan, negotiate, coordinate and
supervise the functions of the various assigned grants and submit reports as requested.
•
Maintain participant data and statistics.
•
Prepare budget reports, summaries, and related fiscal routines.
•
Participate in various District meetings and committees and community meetings as required.
•
Operate a computer, assigned software and other office equipment.
•
Undertake project and program functions as a self-starter, often without direct supervision.
•
Assure compliance with District, state, federal, and funder rules, regulations, and guidelines.
•
Perform related manager/director duties as assigned.
•
Willing to undertake extensive travel, evening, and weekend activities.
KNOWLEDGE AND ABILITIES:
This professional should exhibit knowledge of:
•
•
•
•
•
•
•
•
•
•
•
•
•
Articulation processes.
Grants management.
Principles and practices of supervision and training.
Interpersonal skills using tact, patience and courtesy.
K-12 and/or college-level teacher and faculty practices.
K-12 and/or college-level curriculum and program development practices.
Knowledge of ROP and related areas of career education.
State grants and programs related to the duties described in the job description.
Basic accounting policies and procedures.
Operation of a computer and applicable software including a working knowledge of spreadsheet programs.
Oral and written communications skills.
Modern office practices, procedures and equipment.
Record-keeping techniques.
This professional should exhibit the ability to:
November 2008
Human Resources & Equal Employment Opportunity
Page 2 of 3
DIRECTOR OF COMMUNITY COLLABORATIVES AND ARTICULATION – Continued
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Represent Hartnell College to the K-12 system in a professional, effective manner.
Work well with faculty and community members.
Plan and organize workload, and meet schedules and deadlines.
Provide supervision and guidance to others.
Diffuse volatile situations.
Work independently with little direction.
Establish and maintain effective working relationships with others.
Analyze situations accurately and adopt an effective course of action.
Meet schedules and time lines.
Plan and organize work.
Train and evaluate the performance of staff.
Work confidentially with discretion.
Communicate effectively both orally and in writing.
Make mathematical calculations and projections quickly and accurately.
Audit for completeness and accuracy.
Identify and resolve errors.
MINIMUM QUALIFICATIONS:
A bachelor's degree in business, public administration, education, social science, behavioral science, or a related
field, or a teaching credential for middle school or high school instruction, and three years of professional
experience in program management, educational leadership, academic instruction, community outreach,
collaborative, curriculum development, career counseling, or a related field is preferred.
DESIRED QUALIFICATIONS:
A Masters degree.
November 2008
Human Resources & Equal Employment Opportunity
Page 3 of 3
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
I. Approve reorganization of support staff (Phase I) for new Administrative Offices:
The District is working with the California School Employees Association, Chapter
470, to mitigate the personnel impacts of this reorganization. The District’s intent is
that existing staffing will be transitioned into comparable positions within new
Administrative Offices. At the conclusion of all Phases of this reorganization, there
should be minimal impact on the general fund budget.
A. The three new Academic and Student Affairs offices will have one Division
Administrative Assistant and one Administrative Assistant (all full-time, 40 hours
per week, 12 months per year):
Office of Student Affairs and Athletics
1. Request to allocate new classified CSEA position as follows: Division
Administrative Assistant (#CC-165).
a. Ratify appointment of Valerie Berthiaume, Step C, effective November 3,
2008. This action reflects a promotion from Administrative Assistant (#CC143), Nursing and Health Sciences.
2. Request to allocate new classified CSEA position as follows: Administrative
Assistant (#CC-166).
Office of Academic Affairs and Accreditation
1. Request to allocate new classified CSEA position as follows: Administrative
Assistant (#CC-167)
a. Ratify appointment of Ruby Garcia, Step D, effective October 20, 2008.
This action reflects a promotion from Clerical Assistant (#CC-20), Fine
Arts, Language Arts, Social Sciences.
B. The two new Academic Deans’ offices will have one Division Administrative
Assistant (all full-time, 40 hours per week, 12 months per year):
Distance Education, Weekend and Evening Programs
1. Request to allocate new classified CSEA position as follows: Division
Administrative Assistant (#CC-169)
Developmental Education
1. Request to allocate new classified CSEA position as follows: Division
Administrative Assistant (#CC-170)
C. The new Science and Math Institute will have one Administrative Assistant (fulltime, 40 hours per week, 12 months per year):
1. Request to allocate new classified CSEA position as follows: Administrative
Assistant (#CC-171)
D. Approve elimination of the following vacant position allocations due to
reorganization:
1. Administrative Assistant (#CC-2), Maintenance and Operations
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
2. Clerical Assistant (#CC-20), Fine Arts, Language Arts, Social Sciences
3. Clerical Assistant (#CC-139), Career Center
4. Division Administrative Assistant (#CC-23), Math and Science
5. Division Administrative Assistant (#CC-32), Occupational Education
II. Approve deletion and unallocation of vacant Management position due to
reorganization of Foster Kinship Care Education Program:
A. Coordinator, Foster Kinship Care Education/Independent Living Program (#A-25)
III. Approve reclassification for Sharon Eckhart from Foundation Support Technician
(#CC-110) to Executive Assistant (#CF-13), Confidential Salary Schedule, Step E,
effective November 5, 2008. Reclassification addresses the reorganization of the
Office of Institutional Advancement and more closely reflects the duties performed.
IV. Approve new position: Education and Artistic Program Administrator for The
Western Stage:
A. Approve new management classification of Education and Artistic Program
Administrator, an academic administrator, Management Salary Schedule Range
XIII. (Job Description attached as Supplement HR-1).
B. Request to allocate new academic management position for The Western Stage as
follows: Education and Artistic Program Administrator (#A-50), (full-time, 12
months per year).
V. Approve new grant funded position: Director of Community Collaboratives and
Articulation for the Office of Career and Economic Development:
A. Approve new management classification of Director of Community
Collaboratives and Articulation, an academic administrator, Management Salary
Schedule Range IX (Job Description attached as Supplement HR-2).
B. Request to allocate new academic management position for the Office of Career
and Economic Development as follows: Director of Community Collaboratives
and Articulation (#A-51), (full-time, 12 months per year).
VI. Retirements, Resignations, Releases and Leave Requests
A. Rescind release of regular personnel presented at August 5, 2008 Board Meeting:
Maria Murga Rivera, Administrative Assistant (#CC-2), Maintenance and
Operations. Ms. Rivera transferred into a vacant Administrative Assistant position
that subsequently became available, thereby cancelling any action due to layoff
and placement on 39-month re-employment list.
B. Ratify resignation of regular personnel:
1. Gemma Uribe-Cruz, Clerical Assistant (#CC-104), Student Support Services,
effective September 30, 2008.
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
2. Keith Holtaway, Director of Small Business Development Center (#A-39),
effective October 22, 2008.
3. Kathie Cameron, Administrative Assistant (Title V) (#CC-125), Educational
Technology and Library Services, effective November 7, 2008.
VII.
Appointments
A. Ratify appointment of regular CSEA classified position:
1. Betty Rivera, full-time, 40 hours per week, 12 months per year, Senior
Library Technician (#CC-119), Administrative Information Systems & Library
Services, Step E, effective October 6, 2008. This action refills an existing
vacant position and reflects a promotion from Library Technician (#CC-127),
Administrative Information Systems & Library Services.
B. Approve interim out-of-class assignment of CSEA personnel:
1. Scott Johnson, temporary assignment to work out of class to direct the Small
Business Development Center for up to three months.
C. Ratify appointment of part-time instructors for Fall Semester 2008:
1. John Anderson, Construction. Appointment based on equivalency as follows:
Licensed contractor; 20 + years as President of Woodman Development Co.;
production expertise as well as in all areas of general contracting; numerous
continuing education hours in construction.
2. Bridget Book, Speech. Appointment based on equivalency as follows: 36+
graduate units in Mass communication programs (Chico and SJSU); BA in
French literature and Anthropology, combined with teaching experience.
3. Gabriel Bravo, Counseling
4. William Faulkner, Music
5. Richard Green, Photography
6. Paula Lin, Biology. Appointment based on equivalency as follows:
Undergraduate degree in Conservation biology and 30 units of graduate work
in Biology.
7. Deborah Sturt, Speech. Appointment based on equivalency as follows:
Bachelor of Arts in Communication/Speech and in Theater and Dance, 20+
graduate hours in Education that are appropriate in Speech/Communications.
8. Kim Yalda, Multicultural Perspectives in Education
9. Neil Withers, Mathematics. Appointment based on equivalency as follows:
undergraduate degree in mathematics and appropriate graduate level
coursework - 30+ units in discipline.
D. Ratify appointment of Professional Experts:
1. Lisa-Marie Barrata, Musical Accompaniment for La Llorona, The Western
Stage 2008 season, $1200.00 flat rate, September 15, 2008 to October 31,
2008.
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
2. Carolee Bull, Dance Instructor, Workforce and Community Development,
40% of gross, September 15, 2008 to October 15, 2010.
3. Eva Cervantes, Instructional Aide, High School Equivalency Program (HEP),
$12.02/hr, October 1, 2008 to June 30, 2009.
4. Maria De Leon, Translating, High School Equivalency Program (HEP),
$1000.00 flat rate, April 1, 2008 to September 30, 2008.
5. Christiane Dettinger, Department of Social and Employment Services (DSES)
Instructor, Career & Economic Development, $100.00/hr, July 1, 2008 to June
10, 2009.
6. Christine Dietrich-Hart, Hartnell English Institute (HEI) Instructor,
Workforce and Community Development, $42.00/hr, August 15, 2008 to
August 15, 2010.
7. Christine Dow-Hardcastle, Medical Coding Instructor, Workforce and
Community Development, $57.75/hr, September 1, 2008 to October 31, 2008.
8. John Englehorn, Sound & Lighting Technology Trainer, Workforce and
Community Development, $13.40/hr, September 23, 2008 to August 15. 2010.
9. John J. Espino, to provide Musical direction, hiring and conducting for
rehearsals & performances of My Fair Lady, The Western Stage 2008 season,
$3900.00 flat rate, September 15, 2008 to October 31, 2008.
10. Jeffrey Fowler, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1125.00 flat rate, September 15, 2008 to October 31, 2008.
11. Nancy Fowler, Musical Accompaniment for My Fair Lady, The Western
Stage 2008 season, $1125.00 flat rate, November 1, 2008 to December 31,
2008.
12. Michelle Gallindo, Musical Accompaniment for La Llorona, The Western
Stage 2008 season, $1125.00 flat rate, September 15, 2008 to October 31,
2008.
13. Jeffrey Gallagher, Musical Accompaniment for La Llorona, The Western
Stage 2008 season, $1200.00 flat rate, September 15, 2008 to October 31,
2008.
14. Richard Green, to provide photography for all publicity, production and
events for The Western Stage 2008 season, $5,088.00 flat rate, July 1, 2008 to
December 31, 2008.
15. Griselda Huerta, Instructional Aide, High School Equivalency Program
(HEP), $12.02/hr, October 1, 2008 to June 30, 2009.
16. Ralph E. Huston, Guest Actor for My Fair Lady, The Western Stage 2008
season, $5,000.00 flat rate, October 1, 2008 to December 31, 2008.
17. William Jones, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1200.00 flat rate, September 15, 2008 to October 31, 2008.
18. William Jones, Musical Accompaniment for My Fair Lady, The Western
Stage 2008 season, $1200.00 flat rate, November 1, 2008 to December 31,
2008.
19. Kevin Jordan, Musical Accompaniment for La Llorona, The Western Stage
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
2008 season, $1125.00 flat rate, September 15, 2008 to October 31, 2008.
20. Karen King, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1125.00 flat rate, September 15, 2008 to October 31, 2008.
21. Virginia Llewellyn, FKCE Trainer, Foster and Kinship Care Education,
$25.00/hr, August 19, 2008 to June 10, 2009.
22. Jessica Lopez, Instructional Aide, High School Equivalency Program (HEP),
$12.02/hr, October 1, 2008 to June 30, 2009.
23. Shannon Oberst, Intern Counselor, Crisis Counseling, $20.00/hr, September 3,
2008 to June 30, 2010.
24. Jane A. Orzel, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1125.00 flat rate, September 15, 2008 to October 31, 2008.
25. Maria de la Luz Pritt, Skills Assistant, Nursing Department, $47.86/hr,
August 19, 2008 to June 30, 2010.
26. Valerie Roper, FKCE Trainer, Foster and Kinship Care Education, $25.00/hr,
August 19, 2008 to June 10, 2009.
27. Maria Trejo, Instructional Aide, High School Equivalency Program (HEP),
$12.02/hr, October 1, 2008 to June 30, 2009.
28. Barbara Vella, Accompanist, Music Department, $20.00/hr, August 18, 2008
to December 19, 2008.
29. Claire Vincent, Accompanist, Music Department, $20.00/hr, August 18, 2008
to December 19, 2008.
30. Edward Waggoner, Water Technology Instructor, Workforce and Community
Development, $50.00/hr, September 8, 2008 to August 15, 2010.
31. Nicole Wallace, Department of Social and Education Services (DSES)
Trainer, Workforce and Community Development, $100.00/hr, July 1, 2008 to
June 10, 2009.
32. Craig Whitwell, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1200.00 flat rate, September 15, 2008 to October 31, 2008,
33. Coy Williams, Guest Speaker, High School Equivalency Program (HEP),
$200.00 flat rate, July 1, 2008 to July 30, 2008.
34. Michael Wolf, Water Technology Instructor, Workforce and Community
Development, $50.00/hr, October 28, 2008 to October 15, 2010.
E. Ratify appointment of student workers for Fall Semester 2008:
1. Maricela Aboytes, Workforce & Community Development, Student Worker II
2. Tian Ning Bao, Developmental Education, Student Worker II
3. Yesenia DeLaTorre Martinez, Financial Aid, Student Worker III
4. Fekita Feki, Physical Education, Student Worker I
5. Maria Guerrero, High School Equivalency, Student Worker II
6. Monica Martinez, Developmental Education, Student Worker II
7. Casandra Maruri, Advancement Office, Student Worker I
8. Harcourt Morris, Physical Education, Student Worker I
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
9. Isaac Pardo, Financial Aid, Student Worker III
10. Eugeno Ponce, Soledad GearUp, Student Worker II
11. Maria Victoria Raya Martinez, Child Development Center, Student Worker I
12. Monica Uribe, Mathematic and Science, Student Worker I
VIII.
Special Projects and Stipends
A. Ratify Special Project Agreement Payments:
1. Guy Agrati, assist primary faculty in conducting Nursing Skills laboratory
sessions/testing; provide oversight for practice sessions; act as proctor for
testing sessions (follows instructor to student ratio requirement), Nursing
Department, $49.78/hr, (not to exceed 70 hrs), August 18, 2008 to December
19, 2008.
2. James Beck, $5000, for developing a non-credit ESL program, June 9, 2008August 15, 2008.
3. Barbara Bielas, assist primary faculty in conducting Nursing Skills laboratory
sessions/testing; provide oversight for practice sessions; act as proctor for
testing sessions (follows instructor to student ratio requirement), Nursing
Department, $47.86/hr, (not to exceed 120 hrs), August 18, 2008 to December
19, 2008.
4. Jennifer Fellguth, $1500, for creating four information competency program
support modules, June 9, 2008-October 17, 2008.
5. William Jones, assist with prepping skills Lab for Fall 2008 semester and
assist primary faculty in conducting Nursing Skills laboratory sessions/testing;
provide oversight for practice sessions; act as proctor for testing sessions
(follows instructor to student ratio requirement), Nursing Department,
$49.78/hr, (not to exceed 20 hrs.), August 18, 2008 to December 19, 2008.
6. Carol King, $5000, for developing a non-credit ESL program, June 9, 2008August 15, 2008.
7. Neil Ledford, $16,000, to continue the Ag Institute program throughout the
spring and summer breaks, January 1, 2008 – August 21, 2008.
8. Pimol Moth, $1500, for providing services as a co-principal investigator for
the NASA-CIPA II grant, June 18, 2008-September 6, 2008.
9. Ignacio Pando, 4 hours per week for 18 weeks at $64.21 per hour, to provide
services MESA Program Advising and Counseling Workshops, August 18,
2008 – June 4, 2009.
10. Ignacio Pando, $7,200 disbursed in equal payments of $800 per month for 9
months, to serve as faculty liaison, assist in building capacity and
sustainability, serve as an advisor to the superintendent and as an
ombudsperson for faculty, October 1, 2008-June 30, 2009.
11. Milena Strong, assist primary faculty in conducting Nursing Skills laboratory
sessions/testing; provide oversight for practice sessions; act as proctor for
testing sessions (follows instructor to student ratio requirement), Nursing
THE FOLLOWING PERSONNEL ACTIONS WERE APPROVED AND/OR RATIFIED AT THE
REGULAR MEETING OF NOVEMBER 4, 2008
Department, $49.78/hr, (not to exceed 20 hrs.), August 18, 2008 to December
19, 2008.
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Ratify Disbursements of College Accounts
VII. B.
Area:
Status:
Office of Support Operations
Supplement OSO-3
Prepared by: Barbara Yesnosky
Consent Action
Recommended Action:
That the Board of Trustees ratify the lists of disbursements from college accounts.
Summary:
The attached lists of disbursements from college accounts are presented for ratification.
COUNTY WARRANTS
ANY AND ALL OF THE FOLLOWING FUNDS:
GENERAL; DEBT SERVICE; BOOKSTORE; CHILD DEVELOPMENT, CAPITAL OUTLAY
PROJECTS; SCHEDULED MAINTENANCE; PROPERTY ACQUISITION; BOND PROJECTS;
CAFETERIA; SELF-INSURANCE; RETIREES HEALTH BENEFITS; ASSOCIATED
STUDENT BODY; SCHOLARSHIP, LOAN AND TRUST; AND INTERCOLLEGIATE
ATHLETICS
DATE
WARRANT NUMBER
NUMBER OF
10/2/2008
12666450
12666499
50
10/6/2008
12667250
12667309
60
10/13/2008
12668562
12668681
120
10/20/2008
12670180
12670255
76
10/22/2008
12670801
12670851
51
10/29/2008
12672609
12672690
82
SUBTOTAL………………………………………………………………………………...
$
$
$
$
$
$
$
AMOUNT
513,810.31
212,974.55
366,465.98
819,882.45
245,686.82
2,128,559.35
4,287,379.46
Note: Legal fees (contained in above summary) total: $ 30,499.50
CHECKING ACCOUNTS
GENERAL FUND REVOLVING
10/2008
$
510.00
SUBTOTAL………………………………………………………………………………...
$
510.00
TOTAL……………………………………………………………………………….……..
$
4,287,889.46
Budget Implications:
None
10066
To
10067
AGENDA ITEM FOR BOARD MEETING OF:
December 2, 2008
Title:
Review and Approve 2nd and Final
Reading of Revised Board Policies
Number:
Area:
Status:
Superintendent/President
Prepared by: Phoebe Helm
Consent Action
VII. C.
Recommended Action:
That the Board of Trustees review and approve 2nd and final reading of revised Board Policy
2250, Collection of Monies Due the College; Board Policy 2255, Parking Regulations, Fees
and Fine; and 2270, Temporary Transfers between Funds.
Summary:
As part of the Board’s Development Plan, the Board has set aside time at each meeting to
review and revise, if necessary, their policies.
Submitted for 2nd and final reading are:
2250, Collection of Monies Due the College
2255, Parking Regulations, Fees and Fine
2270, Temporary Transfers between Funds (Inter-fund Borrowing)
Budget Implications:
None
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
C.
Budget and Finance
2250
Collection of Monies Due the College
The Superintendent/President shall establish procedures whereby every reasonable effort
will be made by the College to collect all accounts due the College. These procedures are
located in the Office of the Vice President Administrative Services. Chief Business
Officer.
Reference: Education Code Section 84040
(Formerly Governing Board Policy 6123.1; adopted 11-23--71; renumbered as Governing Board
Policy 2470, adopted 2-2-82; renumbered 11-17-81)
Adopted: Revised and renumbered 10-1-85
Revised and Adopted: 7-1-96; __________________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
C.
Budget and Finance
2255
Parking Regulations, Fees and Fines
The Governing Board of Hartnell College has established parking regulations, fees and
fines. Parking regulations, fees, fines and administrative procedures shall be developed
and published. This information is available in the Office of the Vice President of
Administrative Services Chief Business Officer and on the college website.
Parking on campus is a privilege extended by the Governing Board to those who have
College related business. Drivers of vehicles shall comply with the rules and regulations
of the College. Parking privileges may be withdrawn for repeated or flagrant violation of
parking regulations.
Reference: Education Code 76360
Adopted: 3-4-8
Revised and Adopted: 11-3-92, 4-4-95, 4-6-98, ___________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
C.
Budget and Finance
2270
Temporary Transfers Between Funds (Inter-fund Borrowing)
The Vice President for Administrative Services Chief Busniess Officer may temporarily
transfer District monies from one or more funds to another to be used for the payment of
the obligations of the District subject to the limitations imposed by the Education Code
and the Budget and Accounting Manual. The amount transferred must be repaid within
the same fiscal year. If the transfer takes places within the final 120 days of the fiscal
year, repayment may be made in the subsequent fiscal year.
A timely report of such transactions shall be provided to the Board of Trustees at the
board meeting following the transaction.
Reference: Education Code 84030 and the Budget and Accounting Manual, Title 5, California
Code of Regulations 59011
Adopted: 11-3-87
Revised and Adopted: 1-5-88, 1-2-90, 4-4-95, 7-1-96; __________________
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Approve Facilities Use Agreement with
Children’s Services Incorporated
VII. D.
Area:
Status:
Office of Career & Economic Development
Consent Action
Supplment #CED-2
Prepared by: Esteban Soriano
Recommended Action:
That the Board of Trustees approves the Facilities Use Agreement with Children’s Services
Incorporated (CSI) for use of their child development center facilities at 164 Park St., Soledad
for the spring 2009 semester.
Summary:
Hartnell College will offer an ECE 12A Preschool Theory and Practicum class in Soledad. Use
of a child development facility is required for course completion of observation and practice in
techniques of working with children. Completion of this course at a child development center
will assure early childhood education students can continue and complete their ECE degree
and/or certification requirements.
Term: January 24 – June 4, 2009
Budget Implications:
There is no cost to the district.
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Approve Facilities Use Agreement with
Salinas City Elementary School District
VII. E.
Area:
Status:
Office of Career and Economic Development
Supplement# - CED-1
Consent Action
Prepared By: Esteban Soriano
Recommended Action:
That the Board of Trustees approves the Facilities Use Agreement with the Salinas City
Elementary School District for use of their school district facilities for summer 2009.
Summary:
Salinas City Elementary School District will provide facilities, resources, materials, some
maintenance, and clerical support to Hartnell College Early Childhood Education Department
to plan and implement a preschool program similar to Hartnell College’s CDC. Students
enrolled in ECE 12 A, Theory and Practicum in ECE and ECE 10, Observation and Assessment
will be learning how to implement best practices at a site off-campus.
The Hartnell College ECE instructors and ECE students will organize and plan a 5-week
summer program for preschool children living in the Sherwood School neighborhood. Under
the supervision of the ECE instructors and Mentor preschool teacher, the ECE students increase
skills and knowledge in implementing early learning activities, in assessing children’s progress,
and in providing quality early education. With this collaboration, Salinas City Elementary
School District can provide additional preschool activities for the summer, count the preschool
children’s attendance as ADA, and increase school readiness opportunities for children entering
Kindergarten who have not been enrolled in any preschool program. Hartnell College ECE
program can expand its offering of student teaching and child observation courses in the
summer.
Term: Summer 2009 - June 15, 2009 to August 3, 2009
Budget Implications:
None
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Ratify the Hartnell College Foster and Kinship
Care Education Plan and Budget
VII. F.
Area:
Status:
Office of Career & Economic Development
Supplement: CED-03
Consent Action
Prepared by: Esteban Soriano
Recommended Action:
That the Board of Trustees ratifies the Foster and Kinship Care Education Program Plan and
Budget for 2008-2009.
Summary:
This program is funded through the California Community College Chancellor’s Office. The
Foster and Kinship Care Education Program provides education and support opportunities to
caregivers of children and youth in out-of-home care so these providers may meet the
educational, emotional, behavioral and developmental needs of children and youth.
Term: July 1, 2008 – June 30, 2009
Budget Implications:
The Foster and Kinship Care Program is categorically funded. The budget allocation for
Hartnell College for 2008-2009 is $185,621.00.
Source of Funds – Federal:
Source of Funds - State:
$139,216
$ 46,405
(75% of award)
(25% of award)
Board Meeting December 2, 2008 Item: CED-03
California Community Colleges
Foster and Kinship Care Education (FKCE)
Program Plan
2008-2009
Due Date:
November 7, 2008 (Postmarked)
Funding Sources:
ƒ
ƒ
General Fund (Proposition 98 Local Assistance)
Federal Title IV-E (Federal Financial Participation- Social Security Act)
PART A:
COLLEGE AND COUNTY INFORMATION
Include the name and address of the college and list the counties that the FKCE program has been
approved by the Chancellor’s Office to serve:
College Name & Address:
Names of Counties Being Served:
Hartnell Community College
411 Central Avenue
Salinas, CA 93901
Monterey County
PART B:
TARGET POPULATION (Please complete Part B for each County Served)
Please provide the following information about the number of foster parents, kinship care providers
and others to be served in fiscal year 2008-09.
Target Population Type
County#1:
Foster Parents:
Targeted
To Be Served
111
Kinship Care Providers:
77
Non-relative Extended-Family Care Providers:
40
County Statistics
# Licensed foster parents =
# Approved relative/kinship
care providers =
# Approved non-relative
extended family providers =
Total Targeted To Be Served:
228
Other Population Types
Social Services:
Foster Family Agency Certified Care Providers:
Group Home Care Providers:
Foster Youth
Other Agency Staff (i.e., Probation, Mental Health):
(Specify)
Others: (Specify)
PART C:
30
10
3
11
10
10
EDUCATION/TRAINING HOURS PLANNED AND COUNTY REQUIREMENTS
College Name: _______Hartnell Community College___________
___ ______
1. List the total number of FKCE-funded hours, by broad skill areas, planned for 2008-09.
Please refer to the FKCE Program Handbook and Database System for the current list of
skill areas and the topics included in each.
Skill Areas
FKCE Hours Planned for
(Do not count same hours in more than one area below)
2008-09
(a) Parenting Skills
178
(b) Working with the System
174
(c) Permanency Planning/ Reunification/ Emancipation
80
(d) Specialized Topics
200
(e) Training of Trainers for Foster Parents/Kinship Care Providers
12
644
Total Hours Planned:
2. County Pre-Service and In-Service Training Requirements –
County Name: _______Monterey____________________
If approved to serve more than one county, please make another copy of this page for each
county.
Number of Pre-Service
Hours Required for:
Foster Parents:
____24__
Kinship Care
Providers:
___18___
Who provides required hours? County___
College_X___ or Both _____ Other_____
Who provides required hours? County___
College_X___ or Both _____ Other_____
Number of In-Service
Hours Required for:
Foster Parents:
___8___
Kinship Care
Providers:
____8__
Foster Parents
(explain):
Who provides required hours? County___
College____ or Both _X____
Who provides required hours? County___
College____ or Both ___X__ Other_____
Special County
Training Requirements
(if applicable as part of
County In-Service
Training Requirement )
Who provides required hours? County___
College__X__ or Both _____
___12__(SPARK)_
Kinship Care Providers
(explain):
12 (ROOTS)
Who provides required hours? County___
College__X__ or Both _____ Other_____
PART D:
PROPOSED CURRICULUM PLAN:
Schedule of Classes for Fiscal Year 2008-09
List proposed schedule of FKCE-funded classes, curriculum, dates, and target audience. At a
minimum list your schedule of classes from July to December. Please make sure to submit your
January to June schedule no later than January 1, 2009 (same format).
Please attach an example/template of the form you use for each course outline; if you use
more than one type of course outline form (i.e. one type for credit course and another for
courses that do not generate FTEs), please attach examples of both.
Proposed
Date
July 08- June 09
Course Title/Curriculum Type
Orientation Meetings/pre-Service
TEAM, pre-service
Whole Family Home Training (SB500), pre-service
120
216
48
Target
Audience*
C
C
C
ROOTS, in service
Educational Cluster (Spanish) in-service
Educational Cluster (English) in-service
Educational Cluster, Relatives, in-service
108
24
12
12
K
C
C
C
FKCE Program Plan 2008-09
Hours
2
College Name: _______Hartnell Community College___________
___ ______
SPARK (English) in-service
SPARK (Spanish) in-service
Advanced Topics, in-service
60
24
20
Total Education/Training Hours Proposed:
644
C
C
C
*For target audience, please indicate “F” for foster parents, “K” for Kinship Care Providers, “C” for classes provided for a
combined foster parent/kinship care provider audience.
.
PART E:
PROGRAM GOALS, OBJECTIVES, ACTIVITIES FOR FISCAL YEAR 2008-09
List at least one objective for each FKCE goal identified in the matrix below. Please remember that
the Objective, Activity and Timeframe listed must be clear and specific (not vague and ambiguous
such as “all year long”), with measurable outcomes (how do we know when you’ve successfully
accomplished the goal?). You can use more space than is indicated below (our expectation is that
you will have to in order to write clear, detailed objectives and activities).
Education/Training Hours
Goal: Provide the appropriate number of education/training hours that will meet the local needs of
the Foster/Kinship Care Providers.
Objective
Activity
Timeframe
Assess Recruitment and Retention strategies of
Focus groups, meet with
December 2008
Obj. 1:
Obj. 2:
caregivers
Assess training needs of South County and
Peninsula residents
county
Survey/focus groups
January 2009
Foster Parent and Kinship Care Provider Curriculum and Format
Goal A: Develop and/or update Foster Parent pre-service and in-service curriculum that includes
the mandated topics and is offered in formats appropriate to group’s specific needs:
Objective
Activity
Timeframe
Update
orientation
content
Meet
with
county/trainers
December 2008
Obj. 1:
Update
orientation
process
Meet
w/program
manager
&
January 2009
Obj. 2:
SW Lead
Goal B: Provide Kinship Care Provider orientation/training curriculum that includes at a minimum
the mandated topics and is offered in formats appropriate to group’s specific needs:
Objective
Activity
Timeframe
Offer
advanced
topic
classes
that
will
meet
the
Survey
Participants
on
training
November
2008
Obj. 1:
Obj. 2:
needs identified during the ROOTS classes
Expand the ROOTS curriculum to offer additional
classes for caregivers who have completed the
initial series
needs
ROOTS lead SW’s will work to
help develop training topics for
this advanced series of classes
February 2009
Collaboration
Goal: Ensure that there is system in place for maximum collaboration with and input from local key
stakeholders (at minimum list objectives for groups including foster parents, kinship care providers
and local department of social services) on curriculum developed, updated and provided that is
appropriate for the community being served:
Objective
Activity
Timeframe
Offer SB500 training in collaboration with the
Committee developed county
October 2008
Obj. 1:
Obj. 2:
Obj. 3:
county as a resource for participants &
curriculum.
Attend agency meetings to identify training needs
for collaboration.
Balance membership in Advisory Council to
ensure all stakeholders are represented.
FKCE Program Plan 2008-09
policy and review curriculum.
3
Monthly recruitment meetings.
Continuing through 6/09
Keep track of open seats and
fill with appropriate individuals
December 2008
College Name: _______Hartnell Community College___________
___ ______
Diversity & Foster Care Rights
Goal: Ensure that class content and instructors/facilitators respect and reflect the county’s ethnic,
cultural and linguistic diversity and that curriculum meets the intent of AB 458 (Chapter 331,
Statutes of 2003):
Objective
Activity
Timeframe
Provide
training
materials
in
Spanish
Translate
current
materials
3/2009
Obj. 1:
Hire culturally sensitive as well as bilingual
Seek referrals from DSES
3/2009
Obj. 2:
trainers
Obj. 3:
Training of Trainers for Foster and Kinship Care Providers
Goal: Training of Trainers is provided to foster and kinship care providers:
Objective
Activity
Timeframe
Increase skill base of current trainers
Offer Train the Trainer classes
April 2009
Obj. 1:
Assess training needs of trainers
Evaluate trainers
Continuing 6/09
Obj. 2:
Public Awareness and College Visibility
Goal: Increase public awareness and visibility about the FKCE Program on and off-campus:
Objective
Activity
Timeframe
Offer classes on campus, and partner sites to
Public class schedules on
Ongoing 6/09
Obj. 1:
become visible to the programs offered.
Obj. 2:
display at college and partner
locations
Develop a newsletter, update
website.
Formulate communication in which class
information and upcoming events are
communicated to the campus and community
3/009
Hard-to-Reach Populations
Goal: Strategies are developed for addressing training needs and removing barriers for “hard-toreach” populations to participate in FKCE Program:
Objective
Activity
Timeframe
Increase
attendance
of
Spanish
speaking
Partner
with
agencies
already
1/2009
Obj. 1:
Obj. 2:
caregivers
Increase involvement of South County residents
working with this population.
Work with Family to Family
liaisons in south county,
3/2009
SB 500 – Minor Dependent Parents in Foster Care
Goal: Strategies are developed for addressing training needs of foster and kinship care
providers of minor dependent parents in foster care:
Objective
Activity
Timeframe
Provide
the
training
for
providers
to
care
for
minor
Offer
training
series.
October
2008
Obj. 1:
Obj. 2:
dependents.
Provide additional resources for minor
dependents.
FKCE Program Plan 2008-09
Partner with the Adult school
for additional resources.
4
October 2008
College Name: _______Hartnell Community College___________
PART F:
___ ______
KEY PROGRAM CONTACTS WITH COUNTY DEPARTMENT OF SOCIAL
SERVICES AND LOCAL CARE PROVIDERS
Collaboration and cooperation will occur between the college FKCE Program and the organizations
represented by the following key contacts (signatures are not necessary):
County #1:
Department of Social Services Director
Name/Title:
Elliott Robinson, Director
Dept. of Social & Employment
Phone :
Other Key County Contact
Name/Title:
Fax #:
E-mail:
Address:
Fax #:
E-mail:
Address:
Services
(831) 755-4400
robinson@@co.monterey.ca.us
1000 S. Main St, Suite 209A
Phone:
Salinas, CA 93901
Role with FKCE Program: County Advisors
Foster Parent Representative
Organization Name (if applicable):
Name:
Eileen Esplin
Phone:
831-769-8784
Fax #:
831-755-4438
esplinef@co.monterey.ca.us
E-mail:
Address:
P.O. Box 3584
Salinas, CA 93902
Role with FKCE
Program:
Advisor
Kinship Care Provider Representative
Organization Name (if applicable):
Name:
Charles Chambers, Director
Family Ties
831-443-0662
Phone:
Fax #:
E-mail:
Address:
Role with FKCE
Program:
cchambers@kinshipcenter.org
2214 N. Main St.
Salinas, CA 93906
Advisor
FKCE Program Plan 2008-09
5
College Name: _______Hartnell Community College___________
___ ______
Note: If college has been approved by Chancellor’s Office to serve more than one county, please duplicate
this page for each additional county, as needed
PART G: CURRICULUM ADVISORY COMMITTEE (Please attach a listing of members)
Please list the dates that the Curriculum Advisory Committee will meet and attach a list of
members to the program plan. Please ensure that your Chancellor's Office program liaison is on
your mailing list and receives copies of all meeting agendas and highlights. The Chancellor's
Office expects that your local advisory committee will meet at minimum four times each year (one
of these can be replaced by individual meetings with county DSS and care provider groups to
develop and update curriculum for target groups).
September 24, 2008
March
December 10, 2008
May
PART H:
PROGRAM EVALUATION
1. Please describe the process you use to evaluate your program outcomes to ensure that the
goals and objectives listed in your program plan are met and that the education/training
provided met the needs of foster and kinship care providers. Please attach a copy of the
evaluation tool you use.
Narrative:
A training sub-committee (including DSES advisors and FKCE trainers) reviews all evaluations and
compiles a collated report that is presented to the Advisory Board on a quarterly basis.
2. Please describe the process you use to evaluate the classes/workshops offered through your
program to ensure that the education/training provided meets the needs of foster and kinship
care providers and is consistently of high quality. Please attach a copy of the course
evaluation tool you use.
Narrative:
Evaluations of every training series are circulated and reviewed by the trainers; DSES program
managers and appropriate DSES supervisors. Random class visits are made to ensure quality
trainings and support for staff is in place.
3. Describe the process you use in your community to ensure that local stakeholders in the
foster/kinship care arena are included in determining how to meet the education/training needs
of foster and kinship care providers. Please attach a blank copy of the instrument(s) used.
Narrative:
A training committee consisting of the Deputy Director of DSES, the Social Services training
manager, the training manager for a private foster care and adoption developed and distributed a
community training survey. Results will be reviewed and an action plan will be created. In
addition, last year the college developed a Salinas Valley 20/20 study, which surveyed all
stakeholders, and this information will also be included in the action plan to determine the
education/training needs of providers.
FKCE Program Plan 2008-09
6
College Name: _______Hartnell Community College___________
___ ______
PART I:
DIVERSITY OF FOSTER CHILDREN IN COUNTY
1. Please list the ethnic distribution of the foster care population in your county by percentages
(Please make another copy of this page for each county you serve).
County: Monterey (449 children in care)
Ethnicity
American Indian
Asian
% Foster Children
.45%
2.45%
African American
Hispanic
5.79%
65.92%
Ethnicity
White/Caucasian
American Indian/
Alaskan Native
Pacific Islander
Other Non-White
% Foster Children
25.39%
PART J:
HARD-TO-REACH POPULATIONS
1. Building on the goal/objectives statement contained in your program plan, please describe the
types of barriers encountered for hard-to-reach populations in your local community. How do
you plan to reach these populations in order to increase their attendance at workshops/classes
and meet their education/training needs (i.e. non-traditional locations & times, assistance with
English Language Learners, etc)?
Narrative:
More than 50% of Monterey County is Hispanic and we are committed to having Spanish training
materials as well as bilingual staff. We have partnered with DSES to address the barriers and how
to reach populations in the community. We work hard to partner with the community liaisons in
each area and have been offering trainings at the different sites throughout the county. The county
has partnered to allow childcare through the contract to cover all FKCE trainings and in addition, we
are working to offer additional educational clusters for relatives in Spanish and additional SPARK
classes in Spanish.
PART K: ORGANIZATIONAL CHART
Please provide an organizational chart that indicates the area within your college where the FKCE
program will be administered. Please attach this organization chart to your program plan.
PART L : COMMENTS
If there are important areas of your program that you have not been able to address in the
preceding sections, please use the space provided below (or additional pages if needed) to provide
additional information.
FKCE Program Plan 2008-09
7
College Name: _______Hartnell Community College___________
PART M:
___ ______
FKCE PROGRAM PLAN CERTIFICATION FOR 2008-09:
We hereby certify the foregoing pages to be accurate:
Foster and Kinship Care Education
Instructional Specialist:
Margie Wiebusch, Lead Program
Coordinator FKCE/DSES
Type Name and Title
(831) 755-6923
Phone Number
mwiebusc@hartnell.edu
E-Mail Address:
(831) 770-7014
Fax Number
Signature
November 2, 2008
Date
Supervising Administrator:
Dr. Esteban Soriano, Associate VicePresident, Career & Economic Development
Type Name, Title, and Division
(831) 755-6960
Phone Number
Signature
November 2, 2008
Date
Certification Statement: I hereby certify that the college will abide by all Foster and
Kinship Care Education state program contingencies, essential elements and
guidelines set by the CCC System Office, and local objectives of this college plan,
including ongoing coordination with the County Department of Social Services and
local Foster Parent and Kinship Representatives in the curriculum planning and
implementation of the college Foster and Kinship Care Education Program:
Superintendent/President or Authorized Designee:
Dr. Phoebe Helm, President/Superintendent
Typed Name and Title
November 2, 2008
Date
Signature
FKCE Program Plan 2008-09
8
AGENDA ITEM FOR BOARD MEETING OF:
Title:
Acceptance of Proposal to Commission
Sculpture of William Hartnell and Maria
Teresa de la Guerra from Artist, John Cerney
Number:
Area:
Office of Institutional Advancement
Status:
December 2, 2008
VII. G.
Consent Action
Prepared by: Beverly Grova
Recommended Action:
That the Board of Trustees accepts the proposal to commission a sculpture of William Hartnell
and Maria Teresa de la Guerra.
Summary:
Request that the Board of Trustees accept the donation from the Hartnell College Foundation of
a commissioned sculpture by artist, John Cerney. Individual donors, including some of the
Hartnell descendants, have contributed restricted funds specifically for this purpose which are
being held in a Foundation account. The location is to be on an outside wall in the proximity of
the parking circle. Subject of the sculpture is to be William Hartnell and Maria Teresa de la
Guerra per the conceptual design submitted by the artist.
Budget Implications:
All costs to be covered by private donations.
AGENDA ITEM FOR BOARD MEETING OF: December 2, 2008
Title:
Number:
Approve Lease with County of Monterey,
DBA Natividad Medical Center for the
Natividad Professional Center to house
Hartnell’s Natividad Health Professions
Training Center
VII. H.
Area:
Status:
Superintendent/ President
Supplement OSP-2
Prepared by: Phoebe K. Helm
Consent Action
Recommended Action:
That the Board of Trustees approve the lease with the County of Monterey, DBA Natividad
Medical Center for the Natividad Professional Center to house Hartnell’s Natividad Health
Professions Training Center.
Summary:
In June of 2000, the Board of Trustees approved a five-year lease with the County of Monterey
in order to accommodate the Hartnell Nursing Program and other allied health programs. The
College utilized special State funding to make tenant improvements to meet the specialized
classroom needs of the Nursing Program in the 12,055 square foot area. Anticipating the
building of the new Center for Applied Technology on the Alisal Campus, negotiations were
under-taken by Hartnell College and Natividad Medical Center for a three-year lease.
Term: January 1, 2009 to December 31, 2011
Budget Implications:
Monthly rent will be $21,096.25 plus costs for electricity, telephone, cable and other electronic
communications service and is budgeted in the general fund.
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Approve the Clinical Experience Agreement
with American Medical Response for the
Hartnell College Emergency Medical
Technician Program
VII. I.
Area:
Status:
Office of Career and Economic Development
Supplemental OCED-4
Consent Action
Prepared by: Dr. Esteban Soriano
Recommended Action:
That the Board of Trustees approves the clinical experience agreement with American Medical
Response for the Hartnell College Emergency Medical Technician Program.
Summary:
This agreement will provide the opportunity for Hartnell College EMT students enrolled in the
program to meet program requirements and participate in valuable learning experiences
provided by American Medical Response Ambulance Company.
Students participating in this program will be required to meet the minimum qualifications
appropriate for the program and will be monitored by Hartnell College clinical instructors.
Approximately 30 students will participate in this rotating schedule of ride-along clinical
experiences.
Term: Two years, December 3, 2008 to December 2, 2010
Budget Implications:
None
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Approve Amendment to Lease Agreement with
Franscioni Brothers, Inc. for East (Alisal)
Campus Farmland
Area:
Superintendent President
VII. J.
Status:
Consent Action
Prepared by: Phoebe Helm
Recommended Action:
That the Board of Trustees approves the Amendment to the Lease Agreement with Franscioni
Brothers, Inc., for East (Alisal) Campus Farmland.
Summary:
In October, 2006, Franscioni Brothers, Inc., were awarded the bid for a two-year lease of the
116.5 acres of East (Alisal) Campus Farmland. In consideration of the current and future
construction planned for the East (Alisal) Campus, the Administration has reviewed the lease
agreement and has determined the following actions to be in the best interest of the College:
1.
2.
3.
Reduce the leased acreage by .20, due to construction, now 116.3 acres
Reduce the rental price per acre to $1,626 per acre
Extend the lease by one year
Term: December 3, 2008 to December 2, 2009
Budget Implications:
Amendment reduces revenue by $23,623.20 for one year.
AGENDA ITEM FOR BOARD MEETING OF:
December 2, 2008
Number:
Title:
Approve the Amendment to the Agreement
with Jesse Cude, Doing Business As JLC
Services
VII. K.
Area:
Status:
Office of Academic Affairs
Supplement# OAA-1
Consent Action
Prepared by: Dr. Kathleen Rose
Recommended Action:
That the Board of Trustees approve the amendment to the Agreement between Hartnell
Community College District and Jesse Cude, doing business as JLC Services.
Summary:
In August, Hartnell Community College District established the Hartnell College Science and
Math Institute. The mission of the Institute is to coordinate and communicate math and science
educational opportunities throughout the region, including internships, speakers, short courses
and other science, technology, engineering and mathematics (STEM) activities. During its first
semester, the Institute has provided visibility for Hartnell College as a provider of science and
math educational opportunities to high-risk students. In order to continue the mission of the
Institute for the full year, it has been determined that an extension of the agreement with JLC
Services is needed for the spring semester.
The main objectives of the Institute for this first year of activity include:
a. Establishing an internship program,
b. Organizing outreach activities and a speaker series,
c. Working with the Hartnell College Foundation to prepare proposals for future
funding needs and,
d. Establishing metrics by which the success of the Institute will be measured.
Term: January 26, 2009 to June 4, 2009
Budget Implications:
Cost for services will be as follows: $22,000 from the Title V grant, $5,000 from the NASA
CIPA grant.
AGENDA ITEM FOR BOARD MEETING OF: December 2, 2008
Title:
Number:
Approve and/or Ratify Personnel Actions
Area:
Human Resources & Equal Employment
Opportunity
VII. L.
Status:
Consent Action
Recommended Action:
Approve and/or ratify personnel actions as listed below.
Summary:
Approval of:
1 reallocation of regular CSEA employee from 30 hours to 40 hours
1 deletion of vacant CSEA position (Student Affairs and Athletics reorganization)
2 deletion of vacant CSEA position (Support Services reorganization)
1 deletion of vacant CSEA position (Academic Learning Center reorganization)
Ratification of:
6 part-time Faculty hires for Fall Semester 2008
7 Professional Expert hires
9 Student Worker hires for Fall Semester 2008
Detail:
I. Approve Student Affairs and Athletics reorganization:
This reorganization is a result of consolidating two programs, CARE and CalWorks,
into the Extended Opportunity Programs and Services (EOPS) Office.
A. Request to reallocate existing filled EOPS/CARE Technician position, Extended
Opportunity Programs and Services (#CC-87), from 30 hours per week to 40 hours
per week, effective December 3, 2008.
B. Approve elimination of the following vacant position allocation due to
reorganization:
1. Student Development Assistant (#CC-34)
II. Approve next step of the Support Operations reorganization:
A. Elimination of the following vacant position allocation due to reorganization:
1. Accounting Assistant (#CC-11)
AGENDA ITEM FOR BOARD MEETING OF: December 2, 2008
III. Approve elimination of the following vacant position allocation due to
reorganization:
A. Administrative Assistant, Academic Learning Center (#CC-48)
IV. Appointments
A. Ratify appointment of regular management personnel:
1. Melissa Parker, full-time, 12 months per year, Education and Artistic Program
Administrator (#A-50), Step E, effective January 1, 2009.
B. Ratify appointment of part-time instructors for Fall Semester 2008:
2. William Jones, Nursing
3. Marilu Flores, Spanish
4. Patricia Henrickson, Early Childhood Education
5. Susan Horcajo, Spanish
6. Robin McKee-Williams, Theater Arts
7. Monica Soto, Counseling
C. Ratify appointment of Professional Experts:
1. Sandra Garcia, Department of Social and Employment Services (DSES), Lead
Childcare, Career & Economic Development, $16.00/hr, October 11, 2008 to
June 10, 2009.
2. Sandra Garcia, Department of Social and Employment Services (DSES),
Childcare, Career & Economic Development, $14.00/hr, October 11, 2008 to
June 10, 2009.
3. Lucy Faridany, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1,125.00 flat rate, September 15, 2008 to October 31, 2008.
4. Jim Greiner, Department of Social and Employment Services (DSES),
Trainer, Career & Economic Development, $750.00 flat rate, October 1, 2008
to June 10, 2009.
5. Pamela Lawrence, Accompanist, Academic Affairs, $20.00/hr, February 25,
2008 to March 10, 2008.
6. Frances Lucina Ramirez, Proctor Practicum, King City Center, $25.00/hr,
October 11, 2008 to December 19, 2008.
7. Plamen Velikov, Musical Accompaniment for La Llorona, The Western Stage
2008 season, $1,200 flat rate, September 15, 2008 to October 31, 2008.
D. Ratify appointment of student workers for Fall Semester 2008:
1. Maricela Aboytes, Workforce & Community Development, Student Worker II
2. Tian Ning Bao, Developmental Education, Student Worker II
3. Marisela Chavez, Scholarship Office, Student Worker II
4. Jairo Lopez, Soledad GearUp Program, Student Worker II
5. Jazmin Maravilla, Soledad GearUp Program, Student Worker II
AGENDA ITEM FOR BOARD MEETING OF: December 2, 2008
6.
7.
8.
9.
Yvette Ortega, Math & Science/Chemistry, Student Worker II
Issac Pardo, Financial Aid Office, Student Worker III
Eugeno Ponce, GearUp Soledad Grant Program, Student Worker II
Stacy Sanchez, MESA, Student Worker II
Budget Implications:
Funds for the above personnel actions are included in the 2008/09 Budget.
AGENDA ITEM FOR BOARD MEETING OF: December 2, 2008
Title:
Number:
Ratify Budget Revisions
VIII. A.
Area:
Status:
Office of Support Services
Supplement OSO-2
Prepared by: Barbara Yesnosky
Action (Roll Call Vote)
Recommended Action:
That the Board of Trustees ratifies Budget Revisions numbered 7933 to 7982.
Summary:
The Adopted Budget each year represents the staff’s best estimate of revenue and expenditures.
As the year progresses and actual amounts are known, budget changes must be made.
Revisions to the Adopted Budget are subject to approval by the Board of Trustees.
Budget Revisions consist of transfers between major object expenditures or from the
appropriations for contingencies, as well as budgetary increases for the use of funds not
included in the original budget.
All budget entry (BU) numbers are assigned automatically assuring a complete sequence
accounting. Numeric breaks on the attached report are due to the exclusion of budget transfers,
which do not require Board approval. The accompanying Budget Journal Entry Detail Report
was produced directly from our software.
Budget Implications:
The Unrestricted General Fund budget remains unchanged.
The Restricted General Fund budget decreased $11,668.17 due to decreased revenue to
programs and/or to new programs.
AGENDA ITEM FOR BOARD MEETING OF:
December 2, 2008
Title:
Review as a 1st Reading Revised
Board Policies and Review as 1st
Reading Recommendation to Delete
Board Policy
Number:
Area:
Status:
Superintendent/President
Action
VIII. B.
Prepared by: Phoebe Helm
Recommended Action:
That the Board of Trustees review as a first reading revised Board Policy 1030, 2315, 2335,
and 2340.
Summary:
As part of the Board’s Development Plan, the Board has set aside time at each meeting to
review and revise, if necessary, their policies.
Submitted for first reading as revised:
1)
2)
3)
4)
1030, Student Member of the Governing Board
2315, Operation and Maintenance of Buildings and Grounds
2335, Prohibition of Dogs, Bicycles, Skateboards, Roller-skates, and Golfing on Campus
2340, Smoking/Use of Tobacco Policy
Submitted for first reading, and recommended to delete:
1)
2355, Western Stage Auxiliary Corporation
Budget Implications:
None
HARTNELL COLLEGE
1000 SERIES GOVERNING BOARD POLICIES
A.
Organization and Procedures of the Governing Board
1030
Student Member of the Governing Board
Membership: There shall be, within the membership of the Governing Board, a student
member who is a resident of California. The student member shall be enrolled at the
College and shall be chosen and shall be recalled by the students in conformance with
procedures prescribed by the Board. The student member shall, throughout his/her term,
be enrolled in at least five (5) semester units, or their equivalent and shall meet and
maintain the minimum standard of scholarship for students. The role of the student
member is to represent and act in the best interests of the whole district. This
breath of responsibility is in contrast with the student senate who represents
students in shared governance.
Term of Office: Term of office shall be one (1) year commencing at the June Board
Meeting.
Vacancy Procedures: In the event of a vacancy, the Governing Board shall call for a
special election should such vacancy occur prior to June 1.
Recall: The student member shall be subject to recall upon presentation of a petition
signed by the students of the District equal in number to at least 20 percent of the
enrolled students at the time of filing the petition for verification of signatures.
Duties: The student member shall be:
(1) Seated with members of the Governing Board and shall be recognized as a
member at the meetings, including receiving all materials presented to
Board members in open session and participating in questioning of
witnesses and the discussion of issues.
(2) Allowed to second motions. As authorized by statute, any decision or
actions, including contracts entered into upon the second of a motion by the
student member, shall be fully legal and enforceable.
(3) Allowed to attend closed sessions, other than closed sessions on personnel
matters or collective bargaining matters, at the discretion of the Board.
(4) Entitled to the mileage allowance, travel expenses, compensation for
attendance at meetings of the Governing Board, as authorized for regular
Board members in Policy 1100, Meeting Attendance.
(5) Entitled to an advisory vote in open session. Such vote, however, shall not
be included in determining the vote required to carry any measure.
(6) Not liable for any acts of the Governing Board.
1030 Student Member of the Governing Board
Election Procedures:
Election of student members shall be carried out by the
Superintendent/President or designee and shall occur not less than fourteen (14), nor more than
sixty (60) days prior to the term of office. In the event of a tie vote, the winner shall be
determined by lottery.
Annual Implementation: These rules and regulations shall be effective May 15 of each year
unless changed by appropriate action of the Governing Board.
Reference: Education Code 72023.5
(Formerly Governing Board Policy 1230; adopted 4-20-82)
Adopted: Revised and renumbered 10-1-85
Revised and Adopted: 5-7-91, 11-3-92, 4-6-98, 3-6-01; 7-1-08; ________________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATIVE
D.
Other
2315
Operation and Maintenance of Plant Buildings and Grounds
Because it is believed that the level of education desired at Hartnell College can best be
accomplished in an attractive setting, the Superintendent/President will use all reasonable
means to assure proper appearance of grounds and buildings. Long-range economy
dictates the need for high-level maintenance. Consideration will at all times be given to
the health and safety of both students and staff.
Reference: Governing Board Rules and Regulations. (1954), p. 31
(Formerly Governing Board Policy 6214, adopted 11-19-68; renumbered as Governing Board
Policy 2930, adopted 2-2-82)
Adopted: Revised and renumbered 10-1-85; ______________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
D.
Other
2335
Prohibition of Dogs, Bicycles, Skateboards, Rollerskates, and Golfing on Campus
It is the policy of the Hartnell College to prohibit dogs on campus, except for dogs
serving as a working companion of a person with a disability. Additionally, for safety
purposes, the College prohibits the riding of bicycles, the use of skateboards and
rollerskates, and golfing except during authorized college activities.
Reference: Education Code Section 70902
Adopted: 3-4-86
Revised and Adopted: 7-1-96; __________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
D.
Other
2340
Smoking/Use of Tobacco Policy
It shall be the policy of Hartnell College to ban the use of tobacco within 20 feet of any
door, window, or air intake of all buildings on the campus. The only exceptions to this
policy are the use of tobacco required in any Western Stage Production or its use in a
scientific experiment supervised by a science faculty member.
Adopted: 4-1-87
Revised and Adopted: 11-6-90, 7-1-96;______________
HARTNELL COLLEGE
2000 SERIES ADMINISTRATION
D.
Other
2355
Western Stage Auxiliary Corporation
The Western Stage Auxiliary Corporation, established by the Hartnell College Governing
Board on November 7, 1989, provides "supportive services and specialized programs for
Hartnell College." The Western Stage Auxiliary Corporation was established through its
Articles of Incorporation and is governed through its By-Laws. It is a separate and
independent legal entity formed under the authority of the Education Code 72670. The
Governing Board of Hartnell College is the sole member of the Western Stage Auxiliary
Corporation.
Reference: Education Code 72670, Title 5, California Code of Regulations 59250 et seq.
Revised and Adopted: 11-3-92, 4-4-95; DELETED:___________
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Accept the Independent Accountants’ Audit
Report for the Year Ending June 30, 2008
VIII. C.
Area:
Status:
Office of Support Services
Supplement #OSO-4
Action
Prepared by: Barbara Yesnosky
Recommended Action:
That the Board of Trustees accepts the annual Audit Report for the year ending June 30, 2008.
Summary:
The attached Audit Report for the year ending June 30, 2008 is made directly to the Board of
Trustees by representatives from the firm of Vicenti, Lloyd, Stutzman, LLP. Staff will also be
available to answer questions.
Budget Implications:
No budget impact.
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MONTEREY COUNTY
REPORT ON
AUDIT OF FINANCIAL STATEMENTS
AND SUPPLEMENTARY INFORMATION
INCLUDING REPORTS ON COMPLIANCE
June 30, 2008
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
AUDIT REPORT
June 30, 2008
CONTENTS
Page
INDEPENDENT AUDITORS’ REPORT
MANAGEMENT’S DISCUSSION AND ANALYSIS................................................
i-viii
BASIC FINANCIAL STATEMENTS:
Statement of Net Assets ..............................................................................................
Statement of Revenues, Expenses and Changes in Net Assets...................................
Statement of Cash Flows.............................................................................................
Statement of Fiduciary Net Assets..............................................................................
Statement of Changes in Fiduciary Net Assets...........................................................
1
2
3-4
5
6
DISCRETELY PRESENTED COMPONENT UNIT – HARTNELL COLLEGE FOUNDATION
Statement of Financial Position ..................................................................................
Statement of Activities................................................................................................
7
8
NOTES TO FINANCIAL STATEMENTS .................................................................
9-33
SUPPLEMENTARY INFORMATION:
History and Organization ............................................................................................
Schedule of Expenditures of Federal Awards.............................................................
Schedule of State Financial Assistance - Grants.........................................................
Schedule of Workload Measures for State General Apportionment Annual
(Actual) Attendance ...............................................................................................
Reconciliation of Annual Financial and Budget Report With Audited
Fund Balances ........................................................................................................
Schedule of General Fund Financial Trends and Analysis .........................................
Notes to Supplementary Information ..........................................................................
34
35-36
37
38
39
40
41
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
AUDIT REPORT
June 30, 2008
CONTENTS
Page
OTHER INDEPENDENT AUDITORS’ REPORTS:
Report on Internal Control over Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements Performed in Accordance
with Government Auditing Standards....................................................................
Report on Compliance with Requirements Applicable to Each Major Program and
on Internal Control over Compliance in Accordance with OMB Circular A-133 .
Report on State Compliance .......................................................................................
FINDINGS AND RECOMMENDATIONS:
Schedule of Findings and Questioned Costs – Summary of Auditor Results.............
Schedule of Findings and Questioned Costs Related to Financial Statements ...........
Schedule of Findings and Questioned Costs Related to Federal Awards ...................
Status of Prior Year Findings and Questioned Costs..................................................
42-44
45-47
48-50
51
52-56
57-61
62-75
DRAFT for Discussion Purposes Only
INDEPENDENT AUDITORS' REPORT
The Board of Trustees
Hartnell Community College District
411 Central Avenue
Salinas, California 93901
We have audited the accompanying basic financial statements of the Hartnell Community College District,
as of and for the year ended June 30, 2008 as listed in the table of contents. These financial statements are
the responsibility of the District's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the basic financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall basic financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the basic financial statements listed in the aforementioned table of contents present fairly, in
all material respects, the financial position of the Hartnell Community College District as of June 30, 2008,
and the results of its operations, changes in net assets and cash flows for the fiscal year then ended in
conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated November 14,
2008 on our consideration of the Hartnell Community College District's internal control over financial
reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant
agreements and other matters. The purpose of that report is to describe the scope of our testing of internal
control over financial reporting and compliance and the results of that testing, and not to provide an
opinion on the internal control over financial reporting or on compliance. That report is an integral part of
an audit performed in accordance with Government Auditing Standards and should be considered in
assessing the results of our audit.
DRAFT for Discussion Purposes Only
Board of Trustees
Hartnell Community College District
The management’s discussion and analysis is not a required part of the basic financial statements, but is
supplementary information required by accounting principles generally accepted in the United States of
America. We have applied certain limited procedures, consisting principally of inquiries of management
regarding the methods of measurement and presentation of the required supplementary information.
However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming an opinion on the Hartnell Community College
District’s basic financial statements. The supplementary section is presented for purposes of additional
analysis and are not a required part of the basic financial statements. The accompanying schedule of
expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of
Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, and is also not a required part of the basic financial statements. The supplementary
information, including the schedule of expenditures of federal awards have been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all
material respects in relation to the basic financial statements taken as a whole.
VICENTI, LLOYD & STUTZMAN LLP
November 14, 2008
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
USING THIS ANNUAL REPORT
In accordance with generally accepted accounting principles, the annual report consists of three basic
financial statements that provide information on Hartnell Community College District's (the District)
activities as a whole: the Statement of Net Assets; the Statement of Revenues, Expenses, and Changes in
Net Assets; and the Statement of Cash Flows.
The focus of the Statement of Net Assets is designed to show the financial position of the District. This
statement combines and consolidates current financial resources (net short-term spendable resources) with
capital assets and long-term obligations. The Statement of Revenues, Expenses, and Changes in Net Assets
focuses on the costs of the District's operational activities, which are supported mainly by property taxes
and State revenues. This approach is intended to summarize and simplify the user's analysis of the costs of
various District services to students and the public. The Statement of Cash Flows provides an analysis of
the sources and uses of cash within the operations of the District.
The Western Stage Auxiliary Corporation is a legally separate organization component unit of the District.
The financial activity has been consolidated within the financial statements of the District. Separate
audited financial statements can be obtained through the Western Stage Auxiliary. Consideration of other
reporting unites is discussed in Note1A. of the basic financial statements.
Responsibility for the completeness and accuracy of this information rests with the District management.
The District changed audit firms for the 2007-2008 fiscal year, which is why the financial statements are
presented in a single-year format. Comparative financial statements will be prepared in future years.
FINANCIAL HIGHLIGHTS
•
The District's primary funding source is based upon apportionment received from the State of
California. The primary basis of this apportionment is the calculation of Full-Time Equivalent
Students (FTES). During the 2007-2008 fiscal year, FTES were 6,586 as compared to 6,502 in
the 2006-2007 fiscal year.
•
During the 20077-2008 fiscal year, the District provided over $6.2 million in financial aid to
students. This aid was provided in the form of grants, scholarships, loans, and tuition discounts
funded through the Federal government, State Chancellor's Office, and local funding.
•
The District passed $131 million in general obligation bonds in November 2002 for the
construction and renovation of buildings and equipment throughout the District. These projects
were approved by the voters within the District's boundaries and will be completed over the next
ten years or so. The first series of $35 million was issued in April 2003. The second series of
$35 million was issued in June 2006.
-i-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
FINANCIAL ANALYSIS OF THE DISTRICT AS A WHOLE
NET ASSETS
as of June 30,
(Amounts in thousands)
2008
ASSETS
Current Assets
Cash and investments
Accounts receivable, net
Other current assets
$
Total Current Assets
Restricted cash and other non-current assets
Capital Assets, net
9,848
12,574
79
2007*
$
7,334
7,533
1,055
22,501
42,227
84,167
Total Assets
LIABILITIES
Current Liabilities
Accounts payable, accrued liabilities
and other current liabilities
Current portion of long-term obligations
Total Current Liabilities
Long-Term Obligations
15,922
44,441
73,196
$ 148,895
$
133,559
$ 16,641
1,680
$
8,793
1,410
18,321
72,204
10,203
73,346
90,525
83,549
NET ASSETS
Invested in capital assets
Restricted
Unrestricted
46,018
5,072
7,280
36,383
6,938
6,689
Total Net Assets
58,370
50,010
Total Liabilities
Total Liabilities and Net Assets
$ 148,895
$
133,559
* The 2007 summarized financial information has been revised to reflect the effect of the restatements
reported in Note 14 to the basic financial statements and reclassifications to conform to the current
year presentation.
This schedule has been prepared from the District's Statement of Net Assets (page 1), which is presented on
an accrual basis of accounting whereby assets are capitalized and depreciated
Cash and short-term investments consist primarily of funds held in the Monterey County Treasury. The
changes in the cash position are reflected in the Statement of Cash Flows (pages 3-4).
-ii-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
Total assets increased by approximately $15.3 million primarily due to (1) an increase in capitalized assets
which are further explained in the Capital Asset and Debt Administration section of this document and (2)
an increase in receivables from the state for scheduled maintenance claims.
Total liabilities increased by approximately $6.9 million primarily due to (1) an increase in short-term
borrowing which represents a negative balance in the cash in county balance in the Scheduled Maintenance
Fund and (2) an increase in apportionment payable to the state.
Total net assets increased by approximately $11 million due to the increase in capitalized assets as noted
above.
Unrestricted net assets are composed of reserves for self-insurance, retiree health benefits, bookstore and
cafeteria reserves, and general reserves for the ongoing financial health of the District.
-iii-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
Operating Results for the Year Ended
June 30,
(Amounts in thousands)
2008
Operating Revenues
Tuition and fees
Grants and contracts
Auxiliary sales and charges
$
Total Operating Revenues
Operating Expenses
Salaries and benefits
Supplies and maintenance
Depreciation
Total Operating Expenses
Loss on Operations
Nonoperating Revenues and (Expenses)
State apportionments
Property taxes
State revenues
Interest income
Other nonoperating revenues
and (expenses)
Total Nonoperating Revenue
and (Expenses)
Other Revenues, Expenses, Gains and Losses
State and local capital income
Interest income, Capital
Other expenses and losses
Total Revenues, Expenses, Gains
and Losses
Increase in Net Assets
$
2,393
14,798
904
2007*
$
2,828
13,451
663
18,095
16,942
34,394
17,459
2,296
35,657
15,689
2,154
54,149
53,500
(36,054)
(36,558)
13,938
22,063
1,056
335
14,253
23,127
1,164
3,016
267
1,990
37,659
43,550
8,773
1,924
(3,921)
1,330
127
(3,743)
6,776
(2,286)
8,381
$
4,706
* The 2007 summarized financial information has been revised to reflect the effect of the restatements
reported in Note 14 to the basic financial statements and reclassifications to conform to the current
year presentation.
This schedule has been prepared from the Statement of Revenues, Expenses, and Changes in Net Assets
presented on page 2.
Auxiliary sales and charges consist of cafeteria revenues. The operations are self-supporting.
-iv-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
Grant and contract revenues relate to student financial aid, as well as specific Federal and State grants
received for programs serving the students of the District. These grant and program revenues are restricted
as to the allowable expenses related to the programs.
Total interest income was $2,258,324. The interest income is primarily the result of cash held at the
Monterey County Treasurer. The interest expense relates to interest on the general obligation bonds and
lease revenue bonds.
The District is recording the depreciation expense related to capital assets. The detail of the changes in
capital assets for the year is included in the notes to the financial statements as Note 5.
Net assets increased by $3.6 primarily due to (1) an increase in operating grants and (2) increases in state
apportionments received for scheduled maintenance projects.
Statement of Cash Flows for the Year Ended
June 30,
(Amounts in thousands)
Cash Provided by (Used in)
Operating activities
Noncapital financing activities
Capital financing activities
Investing activities
Net Increase (Decrease) in Cash
Cash, Beginning of Year
2008
2007*
$ (31,818)
37,320
(12,282)
9,565
$ (37,024)
36,186
(13,868)
2,320
2,785
48,322
Cash, End of Year
$ 51,107
(12,386)
60,708
$ 48,322
* The 2007 summarized financial information has been revised to reflect the effect of the restatements
reported in Note 14 to the basic financial statements and reclassifications to conform to the current
year presentation.
The statement of Cash Flows provides information about cash receipts and payments during the year. This
statement also assists users in assessing the District’s ability to meet its obligations as they come due and
its need for external financing.
The primary operating receipts are student tuition and fees and Federal, State, and local grants and
contracts. The primary operating expense of the District is the payment of salaries and benefits to faculty
and staff.
-v-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
While State apportionment and property taxes are the primary sources of operating related revenue, GASB
accounting standards require that this source of revenue is shown as nonoperating revenue because it comes
from the general resources of the State and not from the primary users of the District’s programs and
services. The District depends upon this funding as the primary source of funds to continue the current
level of operations.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
At June 30, 2008, the District had $84.2 million in a broad range of capital assets, including land,
buildings, and furniture and equipment, net of depreciation. At June 30, 2007, net capital assets were
$73.2 million. The District is currently in the middle of a major capital improvement project with
construction ongoing throughout the District. These projects are funded primarily through the general
obligation bonds.
The majority of our West campus property was purchased in 1936 and 1954 from the U.S. Government.
The Alisal campus property was purchased for $1 from the U.S. Government in 1948. Capital assets
reported within these financial statements reflect the cost at the time of purchase. Current market values of
our property are not reflected in the financial statements.
Several capital projects are planned for the 2008-2009 year with funding through the general obligation
bonds and the State of California.
(Amounts in thousands)
Land and construction in progress
Buildings and improvements
Furniture and equipment
$
Subtotal
Accumulated depreciation
2008
16,948
87,011
8,044
$
112,003
27,836
Totals
$
-vi-
84,167
2007
12,575
80,061
6,309
98,945
25,749
$
73,196
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
Long-Term Obligations
At the end of the 2007-2008 fiscal year, the District had $73.9 million in bonds opertaing from the voter
approved general obligation bonds and other long-term obligations. These bonds will be repaid annually
through property taxes on assessed property within the Hartnell Community College District boundaries.
Other obligations of the District include lease revenue bonds issued to fund construction of the King City
Education Center building in King City.
(Amounts in thousands)
General obligation bonds
Premium on obligations
Lease revenue bonds
$
Totals
$
2008
67,039
4,514
2,330
73,883
$
2007*
67,499
4,802
2,455
$
74,756
* The 2007 summarized financial information has been revised to reflect the effect of the
restatementsreported in Note 14 to the basic financial statements.
ECONOMIC FACTORS AFFECTING THE FUTURE OF HARTNELL COMMUNITY COLLEGE
DISTRICT
The economic position of Hartnell Community College District is closely tied to the State of California as
State apportionments and property taxes allocated to the District represent approximately 68 percent of the
total sources of revenues received by the District. The District continues to increase in student enrollment;
however, there is uncertainty as to the final level of funding to the District. The District is increasing its
class offerings and anticipates an increase in student enrollment in the subsequent year.
The District issued $35 million in general obligation bonds in April 2003 to fund various construction
projects throughout the District. The major projects outstanding are the Center for Assessment and
Lifelong Learning (CALL) building and the Center for Applied Technology (CAT) building. The CALL
building will be completed in the 2008-2009 fiscal year. The CAT building is under construction and is
scheduled to be completed in November 2009.
The District issued lease revenue bonds in the amount of $2,585,000 in January 2006 to advance refund the
2000 Certificates of Participation.
The District issued a second series of general obligation bonds in June 2006. The major projects outstanding
are the CALL Building, the College Center renovation, the Performing Arts ADA project, the Physical
Education renovation, and the Northeast Quad landscaping project.
-vii-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ending June 30, 2008
CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, students, and investors and creditors
with a general overview of the District's finances and to show the District's accountability for the money it
receives. Questions may be directed to the Assistant Vice President for Support Operations, Hartnell
Community College District, 411 Central Avenue, Salinas, CA 93901.
-viii-
DRAFT for Discussion Purposes Only
BASIC FINANCIAL STATEMENTS
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF NET ASSETS
June 30, 2008
Primary
Government
ASSETS
Current Assets:
Cash and cash equivalents
Investments in local agency investment fund
Accounts receivable, net
Inventory
Prepaid expenses
Total Current Assets
$
Non-Current Assets:
Restricted cash and cash equivalents
Capitalized fees
Capital assets, net of accumulated depreciation
Total Non-Current Assets
TOTAL ASSETS
9,616,770
231,079
12,573,947
22,875
56,061
22,500,732
41,258,714
968,263
84,167,184
126,394,161
$ 148,894,893
LIABILITIES
Current Liabilities:
Short-term borrowing
Accounts payable
Accrued liabilities
Accrued interest payable
Due to fiduciary funds
Deferred revenue
Bonds payable
Total Current Liabilities
$
7,022,787
6,398,098
905,215
665,679
33,612
1,615,333
1,680,000
18,320,724
Non-Current Liabilities:
Bonds payable
Total Non-Current Liabilities
72,203,569
72,203,569
TOTAL LIABILITIES
90,524,293
NET ASSETS
Invested in capital assets, net of related debt
Restricted for:
Capital projects
Debt service
Other special purposes
Unrestricted
TOTAL NET ASSETS
46,018,399
1,811,047
2,428,731
831,818
7,280,605
58,370,600
TOTAL LIABILITIES AND NET ASSETS
See the accompanying notes to the financial statements.
-1-
$ 148,894,893
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
For the Fiscal Year Ended June 30, 2008
Primary
Government
OPERATING REVENUES
Tuition and fees (gross)
Less: Scholarship discounts and allowances
Net tuition and fees
Grants and contracts, non-capital:
Federal
State
Local
Sales
$
3,628,267
(1,235,562)
2,392,705
7,845,965
5,462,123
1,489,829
904,466
18,095,088
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries
Employee benefits
Supplies, materials, and other operating
expenses and services
Financial aid
Utilities
Depreciation
25,597,530
8,795,685
11,199,562
4,978,476
1,282,013
2,295,906
54,149,172
TOTAL OPERATING EXPENSES
(36,054,084)
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
State apportionments, non-capital
Local property taxes
State taxes and other revenue
Interest and investment income, non-capital
Other non-operating revenues
Transfer to agency fund
13,938,300
22,062,508
1,056,274
334,534
283,324
(15,669)
TOTAL NON-OPERATING REVENUES (EXPENSES)
37,659,271
1,605,187
INCOME (LOSS) BEFORE OTHER REVENUES, EXPENSES, GAINS AND LOSSES
OTHER REVENUES, EXPENSES, GAINS AND LOSSES
State apportionments, capital
Interest and investment income, capital
Loss on disposition of equipment
Interest expense on capital asset-related debt
8,773,416
1,923,790
(335,121)
(3,585,728)
TOTAL OTHER REVENUES, EXPENSES, GAINS AND LOSSES
6,776,357
INCREASE IN NET ASSETS
8,381,544
51,725,007
NET ASSETS, BEGINNING OF YEAR, AS ORIGINALLY STATED
(1,735,951)
Adjustment for restatement (see note 14)
49,989,056
NET ASSETS, BEGINNING OF YEAR, AS RESTATED
NET ASSETS, END OF YEAR
$
See the accompanying notes to the financial statements.
-2-
58,370,600
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2008
Primary
Government
CASH FLOWS FROM OPERATING ACTIVITIES
Tuition and fees
Federal grants and contracts
State grants and contracts
Local grants and contracts
Sales
Payments to suppliers
Payments to/on-behalf of employees
Payments to/on-behalf of students
Net amounts due to fiduciary funds
$
2,328,990
7,543,953
5,277,694
2,111,268
1,063,435
(10,889,907)
(34,310,287)
(4,978,751)
35,283
(31,818,322)
Net cash used by operating activities
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
State apportionments and receipts
Property taxes
State tax and other revenues
13,938,300
22,086,677
1,295,331
37,320,308
Net cash provided by non-capital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Interest on capital investments
State apportionment for capital purposes
Purchases of capital assets
Principal and interest paid on capital debt
86,713
3,686,454
(14,694,863)
(1,360,618)
(12,282,314)
Net cash used by capital and related financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments
Proceeds from short-term borrowings
2,542,303
7,022,787
9,565,090
Net cash provided by investing activities
2,784,762
NET CHANGE IN CASH AND CASH EQUIVALENTS
48,321,801
CASH BALANCE - Beginning of Year
CASH BALANCE - End of Year
$
51,106,563
$
9,616,770
231,079
41,258,714
51,106,563
* Beginning cash has been restated, see note 14.
Cash balances at June 30, 2008 consisted of the following:
Cash and cash equivalents
Investments in local agency investment fund
Restricted cash and cash equivalents
Total cash balances at June 30, 2008
See the accompanying notes to the financial statements.
-3-
$
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2008
RECONCILIATION OF OPERATING LOSS TO
NET CASH USED BY OPERATING ACTIVITIES
Primary
Government
CASH USED BY OPERATING ACTIVITIES
Operating loss
Adjustments to reconcile operating loss to net cash
used by operating activities:
Depreciation expense
Changes in assets and liabilities:
Receivables, net
Inventory
Prepaid expense
Accounts payable and accrued liabilities
Deferred revenue
Due to fiduciary funds
$ (36,054,084)
2,295,906
(372,527)
(2,905)
(128,352)
2,446,260
(29,904)
27,284
$ (31,818,322)
Net cash used by operating activities
See the accompanying notes to the financial statements.
-4-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF FIDUCIARY NET ASSETS
June 30, 2008
Agency Fund
ASSETS
Cash and cash equivalents
Accounts receivable:
Miscellaneous
Due from district
$
Trust Funds
449,785
$
1,773
51,577
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to district
Funds held in trust
503,135
$
367,786
$
1,412
$
501,723
75,434
17,965
38,635
503,135
132,034
-
180,265
55,487
235,752
NET ASSETS
Reserved for scholarships
Unrestricted
TOTAL NET ASSETS
$
503,135
See the accompanying notes to the financial statements.
-5-
950
$
TOTAL LIABILITIES
TOTAL LIABILITIES AND NET ASSETS
366,836
$
367,786
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
June 30, 2008
Trust Funds
ADDITIONS
Local revenues
Interest income
$
10,326
56,082
66,408
TOTAL ADDITIONS
DEDUCTIONS
Operating expenses
Contribution transfer
80,076
3,039,633
TOTAL DEDUCTIONS
3,119,709
(3,053,301)
Change in Net Assets
3,212,847
NET ASSETS, BEGINNING OF YEAR, AS ORIGINALLY STATED
76,206
Adjustment for restatement (see note 14)
3,289,053
NET ASSETS, BEGINNING OF YEAR, AS RESTATED
$
NET ASSETS, ENDING OF YEAR
See the accompanying notes to the financial statements.
-6-
235,752
DRAFT for Discussion Purposes Only
DISCRETELY PRESENTED COMPONENT UNIT –
HARTNELL COLLEGE FOUNDATION
-7-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
DISCRETELY PRESENTED COMPONENT UNIT
HARTNELL COLLEGE FOUNDATION
STATEMENT OF FINANCIAL POSITION
June 30, 2008
ASSETS
Cash and cash equivalents
Investments
Accounts receivable
Property and equipment, net
Total Assets
2008
$ 2,069,167
4,559,741
1,161,827
321,905
$ 8,112,640
LIABILITIES AND NET ASSETS
LIABILITIES
Accounts payable
Total Liabilities
NET ASSETS
Unrestricted
Temporarily restricted
Permanenetly restricted
Total net assets
Total liabilities and net assets
$
512,269
2,604,230
4,440,374
7,556,873
$ 8,112,640
See the accompanying notes to the financial statements.
-7-
555,767
555,767
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
DISCRETELY PRESENTED COMPONENT UNIT
HARTNELL COLLEGE FOUNDATION
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2008
REVENUE
Donations
Donations transferred from Hartnell College
Special events
In-kind donations
Miscellaneous revenue
Assets released from restrictions
Total revenues
Unrestricted
Temporarily
Restricted
Permanently
Restricted
$
$
$
118,520
15,887
76,498
1,705,126
1,931,102
EXPENSES
Operating expenses
Program expenses
Fundraising expenses
Total expenses
98,646
1,687,490
92,841
1,878,977
OPERATING INCOME
OTHER INCOME
Interest and dividends
Realized (loss) on sale of investments
Unrealized (loss) on investments
Total other income
CHANGE IN NET ASSETS
NET ASSETS
Net Assets, Beginning of year
Restatement
Net Assets, Beginning of year as restated
Net Assets, End of Year
15,071
$
1,173,302
864,847
45,831
172,723
82,606
(1,705,126)
634,183
232,096
2,174,786
2,406,882
-
-
$ 1,420,469
3,039,633
164,351
188,610
159,104
4,972,167
98,646
1,687,490
92,841
1,878,977
52,125
634,183
42,318
42,318
270,495
(74,824)
(242,227)
(46,556)
94,443
587,627
2,406,882
3,088,952
37,458
380,368
417,826
2,030,658
(14,055)
2,016,603
2,399,805
(366,313)
2,033,492
4,467,921
4,467,921
512,269
$
2,604,230
2,406,882
Total
-
$
See the accompanying notes to the financial statements.
-8-
4,440,374
3,093,190
312,813
(74,824)
(242,227)
(4,238)
$ 7,556,873
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
A.
REPORTING ENTITY
The District is the level of government primarily accountable for activities related
to public education. The governing authority consists of elected officials who,
together, constitute the Board of Education.
The District considered its financial and operational relationships with potential
component units under the reporting entity definition of GASB Statement No. 14,
The Financial Reporting Entity. The basic, but not the only, criterion for including
another organization in the District’s reporting entity for financial reports is the
ability of the District’s elected officials to exercise oversight responsibility over
such agencies. Oversight responsibility implies that one entity is dependent on
another and that the dependent unit should be reported as part of the other.
Oversight responsibility is derived from the District’s power and includes, but is
not limited to: financial interdependency; selection of governing authority;
designation of management; ability to significantly influence operations; and
accountability for fiscal matters.
Based upon the requirements of GASB Statement No. 14, and as amended by
GASB Statement No. 39, Determining Whether Certain Organizations are
Component Units, certain organizations warrant inclusion as part of the financial
reporting entity because of the nature and significance of their relationship with the
District, including their ongoing financial support of the District or its other
component units. A legally separate, tax-exempt organization should be reported
as a component unit of the District if all of the following criteria are met:
1.
The economic resources received or held by the separate organization are
entirely or almost entirely for the direct benefit of the District, its component
units, or its constituents.
2.
The District, or its component units, is entitled to, or has the ability to
otherwise access, a majority of the economic resources received or held by
the separate organization.
-9-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)
A.
REPORTING ENTITY: (continued)
3.
The economic resources received or held by an individual organization that
the District, or its component units, is entitled to, or has the ability to
otherwise access, are significant to the District.
Based upon the application of the criteria listed above, the following potential
component units have been included in the District’s reporting entity:
The Hartnell College Foundation (the Foundation) – The Foundation is a
separate not-for-profit corporation formed to promote and assist the educational
programs of the District. The Board of Directors is comprised of up to 35 members
including the President of the College, a member of the Board of Trustees selected
by the President and the Executive Director of the Foundation. In addition, the
Foundation shall not carry on any activities not approved by the Superintendent of
the District. The financial activities of the Foundation have been discretely
presented. Separate financial statements for the Foundation may be obtained
through the District.
The Hartnell Community College Facilities Corporation (the Corporation) –
The Corporation is a legally separate organization component unit of the District.
The Corporation was formed to issue debt specifically for the acquisition and
construction of capital assets for the District. The Board of Trustees of the
Corporation is the same as the Board of Trustees of the District. The financial
activity has been “blended” or consolidated within the financial statements as the
District as if the activity was the District’s. Individually-prepared financial
statements are not prepared for the Corporation.
The Western Stage Auxiliary Corporation (the Auxiliary) – The Auxiliary is a
legally separate organization component unit of the District. The component unit
was formed to augment and enhance the District’s Theater Arts program. The
District’s Board of Trustees and the Auxiliary’s Board share common members,
and the Board of Trustees provide oversight of the Auxiliary’s operation. The
financial activity has been “blended” or consolidated within the financial
statements as a component of the General Fund of the District as if the activity was
the District’s. Financial statements for the Auxiliary can be obtained through the
Auxiliary. On September 9, 2008 the District Board of Trustees approved a
resolution to dissolve the Corporation effective December 2008.
-10-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
B.
FINANCIAL STATEMENT PRESENTATION
The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles as prescribed by the Governmental
Accounting Standards Board (GASB), including Statement No. 34, Basic Financial
Statements and Management Discussion and Analysis – for State and Local
Governments and including Statement No. 35, Basic Financial Statements and
Management Discussion and Analysis of Public Colleges and Universities, issued
in June and November 1999 and Audits of State and Local Governmental Units
issued by the American Institute of Certified Public Accountants. The financial
statement presentation required by GASB No. 34 and No. 35 provides a
comprehensive, entity-wide perspective of the District’s financial activities. The
entity-wide perspective replaces the fund-group perspective previously required.
Fiduciary activities, with the exception of the Student Financial Aid Fund and the
Retiree Benefits Fund, are excluded from the basic financial statements.
C.
BASIS OF ACCOUNTING
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis of
accounting relates to the timing of measurement made, regardless of the
measurement focus applied.
For financial reporting purposes, the District is considered a special-purpose
government agency engaged in business-type activities. Accordingly, the District’s
basic financial statements have been presented using the economic resources
measurement focus and the accrual basis of accounting. Under the accrual basis,
revenues are recognized when earned, and expenses are recorded when an
obligation has been incurred. All significant intra-agency transactions have been
eliminated.
For internal accounting purposes, the budgetary and financial accounts of the
District have been recorded and maintained in accordance with the California
Community Colleges System Office’s Budget and Accounting Manual.
-11-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
To ensure compliance with the California Education Code, the financial resources
of the District are divided into separate funds for which separate accounts are
maintained for recording cash, other resources and all related liabilities, obligations
and equities.
By state law, the District's Governing Board must approve a budget no later than
September 15. A public hearing must be conducted to receive comments prior to
adoption. The District's Governing Board satisfied these requirements. Budgets for
all governmental funds were adopted on a basis consistent with generally accepted
accounting principles (GAAP).
These budgets are revised by the District's Governing Board during the year to give
consideration to unanticipated income and expenditures. Formal budgetary
integration was employed as a management control device during the year for all
budgeted funds. Expenditures cannot legally exceed appropriations by major
object account.
In accordance with GASB Statement No. 20, the District follows all GASB
statements issued prior to November 30, 1989 until subsequently amended,
superceded or rescinded. The District has the option to apply all Financial
Accounting Standards Board (FASB) pronouncements issued after November 30,
1989 unless FASB conflicts with GASB. The District has elected to not apply
FASB pronouncements issued after the applicable date.
1.
Cash and Cash Equivalents
The District’s cash and cash equivalents, are considered to be cash on hand,
demand deposits and short-term investments with original maturities of three
months or less from the date of acquisition. Cash in the County treasury is
recorded at cost, which approximates fair value, in accordance with the
requirements of GASB Statement No. 31.
-12-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
2.
Accounts Receivable
Accounts receivable consists primarily of amounts due from the Federal
government, state and local governments, or private sources, in connection
with reimbursement of allowable expenditures made pursuant to the
District’s grants and contracts. Accounts receivable are recorded net of
estimated uncollectible amounts. The District recognized for budgetary and
financial reporting purposes any amount of state appropriations deferred from
the current fiscal year and appropriated from the subsequent fiscal year for
payment of current year costs as a receivable in the current year.
3.
Inventories
Inventories are presented at cost, on the weighted average method and are
expensed when used. Inventory consists of cafeteria food and supplies held
for resale to the students, faculty and staff of the College.
4.
Prepaid Expenses
Payments made to vendors for goods or services that will benefit periods
beyond June 30, 2008, are recorded as prepaid items using the consumption
method. A current asset for the prepaid amount is recorded at the time of the
purchase and an expenditure/expense is reported in the year in which goods
or services are consumed.
5.
Capitalized Fees
Amounts paid for fees and underwriting costs associated with long-term debt
are capitalized and amortized to interest expense over the life of the liability.
These costs are amortized using the straight-line method.
-13-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
6.
Restricted Cash and Cash Equivalents
Restricted cash and cash equivalents are those amounts externally restricted
as to use pursuant to the requirements of the District’s grants, contracts, and
debt service requirements.
7.
Capital Assets
Capital assets are recorded at cost at the date of acquisition. Donated capital
assets are recorded at their estimated fair value at the date of donation. For
equipment, the District’s capitalization policy includes all items with a unit
cost of $5,000 or more and an estimated useful life of greater than one year.
Buildings as well as renovations to buildings, infrastructure, and land
improvements that significantly increase the value or extend the useful life of
the structure are capitalized. Interest incurred during construction is not
capitalized.
The cost of normal maintenance and repairs that does not add to the value of
the asset or materially extend the asset's life is recorded in operating expense
in the year in which the expense was incurred. Depreciation is computed
using the straight-line method over the estimated useful lives of the assets,
generally 50 years for buildings, 10 years for building and land
improvements, 3-8 years for equipment and vehicles.
8.
Accounts Payable
Accounts payable consists of amounts due to vendors.
9.
Short-Term Borrowing
The cash in county balance in the Scheduled Maintenance Fund is a negative
$7,022,787. This balance has been reported as short-term borrowing in the
Statement of Net Assets.
-14-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
10.
Accrued Liabilities
Accrued liabilities consist of salaries and benefits payable and deferred
summer pay.
11.
Deferred Revenue
Deferred revenue arises when potential revenue does not meet both the
“measurable” and “available” criteria for recognition in the current period or
when resources are received by the District prior to the incurrence of
qualifying expenditures.
In subsequent periods, when both revenue
recognition criteria are met, or when the District has a legal claim to the
resources, the liability for deferred revenue is removed from the combined
balance sheet and revenue is recognized. Deferred revenues include (1)
amounts received for tuition and fees prior to the end of the fiscal year that
are related to the subsequent fiscal year and (2) amounts received from
Federal and State grants before the eligibility requirements are met.
12.
Compensated Absences
In accordance with GASB Statement No. 16, accumulated unpaid employee
vacation benefits are recognized as a liability of the District as compensated
absences in the Statement of Net Assets. The entire compensated absences
liability is accrued when incurred in the government-wide (proprietary and
fiduciary fund) financial statements.
Sick leave benefits are accumulated without limit for each employee. The
employees do not gain a vested right to accumulated sick leave.
Accumulated employee sick leave benefits are not recognized as a liability of
the District. The District's policy is to record sick leave as an operating
expense in the period taken since such benefits do not vest nor is payment
probable; however, unused sick leave is added to the creditable service
period for calculation of retirement benefits when the employee retires and
within the constraints of the appropriate retirement systems.
-15-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
13.
Net Assets
Invested in capital assets, net of related debt: This represents the
District’s total investment in capital assets, net of outstanding debt
obligations related to those capital assets. To the extent debt has been
incurred but not yet expended for capital assets, such amounts are not
included as a component of invested in capital assets, net of related debt.
Restricted net assets – expendable: Restricted expendable net assets
include resources in which the District is legally or contractually obligated
to spend resources in accordance with restrictions imposed by external
third parties.
Restricted net assets – nonexpendable: Nonexpendable restricted net
assets consist of endowment and similar type funds in which donors or
other outside sources have stipulated, as a condition of the gift instrument,
that the principal is to be maintained inviolate and in perpetuity, and
invested for the purpose of producing present and future income, which
may either be expended or added to principal. The District had no
restricted net assets – nonexpendable.
Unrestricted net assets: Unrestricted net assets represent resources
available to be used for transactions relating to the general operations of
the District, and may be used at the discretion of the governing board, as
designated, to meet current expenses for specific future purposes.
14.
State Apportionments
Certain current year apportionments from the state are based upon various
financial and statistical information of the previous year.
Any prior year corrections due to the recalculation in February of 2009 will
be recorded in the year computed by the State.
-16-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
C.
BASIS OF ACCOUNTING (continued)
15.
Property Taxes
Secured property taxes attach as an enforceable lien on property as of
March 1. Taxes are payable in two installments on November 15 and
March 15. Unsecured property taxes are payable in one installment on or
before August 31.
Real and personal property tax revenues are reported in the same manner in
which the County auditor records and reports actual property tax receipts to
the Monterey County Office of Education. This is generally on a cash basis.
A receivable has not been accrued in these financial statements because it is
not material. Property taxes for debt service purposes cannot be estimated
and have therefore not been accrued in the basic financial statements.
16.
On-Behalf Payments
GASB Statement No. 24 requires that direct on-behalf payments for fringe
benefits and salaries made by one entity to a third party recipient for the
employees of another, legally separate entity be recognized as revenue and
expenditures by the employer government. The State of California makes
direct on-behalf payments for retirement benefits to the State Teachers and
Public Employees Retirement Systems on behalf of all Community Colleges
in California. However, a fiscal advisory was issued by the California
Department of Education instructing districts not to record revenue and
expenditures for these on-behalf payments. The amount of on-behalf
payments made for the District is estimated at $231,000 for STRS.
-17-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)
C.
BASIS OF ACCOUNTING: (continued)
17.
Classification of Revenues
The District has classified its revenues as either operating or nonoperating
revenues according to the following criteria:
Operating revenues: Operating revenues include activities that have the
characteristics of exchange transactions, such as student fees, net of
scholarship discounts and allowances, and Federal and most state and
local grants and contracts.
Nonoperating revenues: Nonoperating revenues include activities that
have the characteristics of nonexchange transactions, such as State
apportionments, taxes, and other revenue sources that are defined as
nonoperating revenues by GASB No. 9, Reporting Cash Flows of
Proprietary and Nonexpendable Trust Funds and Governmental Entities
that use Proprietary Fund Accounting, and GASB No. 33, such as
investment income.
18.
Scholarship Discounts and Allowances
Student tuition and fee revenues, and certain other revenues from students,
are reported net of scholarship discounts and allowances in the statement of
revenues, expenses, and changes in net assets. Scholarship discounts and
allowances are the difference between the stated charge for goods and
services provided by the District, and the amount that is paid by students
and/or third parties making payments on the students’ behalf. Certain
governmental grants, such as Board of Governors’ grants are recorded as
operating revenues in the District’s financial statements. To the extent that
revenues from such programs are used to satisfy tuition and fees and other
student charges, the District has recorded a scholarship discount and
allowance.
-18-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)
C.
BASIS OF ACCOUNTING: (continued)
19.
Estimates
The preparation of the financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect the amounts reported in the financial statements and
accompanying notes. Actual results may differ from those estimates.
NOTE 2 - DEPOSITS AND INVESTMENTS:
A.
Deposits
Custodial Credit Risk
Custodial credit risk is the risk that in the event of a bank failure, the District’s
deposits may not be returned to it. The District does not have a deposit policy for
custodial risk. As of June 30, 2008, $894,803 of the District’s bank balance of
$1,012,444 was exposed to credit risk as follows:
Uninsured and collateral held by pledging bank’s trust
department not in the District’s name
$ 894,803
Cash in County
In accordance with Education Code Section 41001, the District maintains
substantially all of its cash in the Monterey County Treasury as part of the common
investment pool. These pooled funds are carried at cost which approximates fair
value. The fair market value of the District’s deposits in this pool as of June 30,
2008, as provided by the pool sponsor, was $39,872,260.
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DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 2 - DEPOSITS AND INVESTMENTS: (continued)
A.
Deposits (continued)
Cash in County (continued)
The County is authorized to deposit cash and invest excess funds by California
Government Code Section 53648 et. seq. The county is restricted by Government
Code Section 53635 pursuant to Section 53601 to invest in time deposits, U.S.
government securities, state registered warrants, notes or bonds, State Treasurer’s
investment pool, bankers’ acceptances, commercial paper, negotiable certificates of
deposit, and repurchase or reverse repurchase agreements. The funds maintained
by the County are either secured by federal depository insurance or are
collateralized. Interest earned is deposited quarterly into participating funds. Any
investment losses are proportionately shared by all funds in the pool.
B.
Investments
The District maintains investments with the State of California Local Agency
Investment Fund (LAIF) amounting to $231,079 as of June 30, 2008. LAIF pools
these funds with other governmental agencies and invests in various investment
vehicles. These pooled funds approximate fair value. Regulatory oversight is
provided by the State Pooled Money Investment Board and the Local Investment
Advisory Board. LAIF is not subject to categorization as prescribed by GASB
Statement No. 3 to indicate the level of custodial credit risk assumed by the District
at year end.
NOTE 3 - ACCOUNTS RECEIVABLE:
The accounts receivable balance as of June 30, 2008 consists of the following:
Federal and State
Miscellaneous
$9,548,183
3,025,764
-20-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 4 - INTERFUND TRANSACTIONS:
Interfund transfers consist of operating transfers from funds receiving resources to funds
through which the resources are to be expended. Interfund receivables and payables
result when the interfund transfer is transacted after the close of the fiscal year. Interfund
activity within the government funds has been eliminated in the basic financial
statements.
NOTE 5 - CAPITAL ASSETS:
The following provides a summary of changes in capital assets for the year ended
June 30, 2008:
Balance
June 30,2007
Land
Site and site improvements
Equipment
Construction in progress
Total cost
Less accumulated depreciation for:
Site and site improvements
Equipment
Total accumulated depreciation
Governmental capital assets, net
$
590,992
80,060,202
6,309,328
11,984,378
98,944,900
Additions
$
Retirements
Balance
June 30,2008
$
$
7,240,177
1,989,015
13,327,486
22,556,678
289,162
253,980
8,954,646
9,497,788
590,992
87,011,217
8,044,363
16,357,218
112,003,790
20,455,913
5,292,808
1,811,617
484,289
52,049
155,972
22,215,481
5,621,125
25,748,721
2,295,906
208,021
27,836,606
$ 73,196,179
$ 20,260,772
$ 9,289,767
$ 84,167,184
NOTE 6 – TAX REVENUE ANTICIPATION NOTES (TRANS):
The District issued $2,840,000 of Tax Revenue Anticipation Notes dated July 1, 2007
through the California School Bonds Association Finance Corporation (Series 2007-08).
The notes matured on July 1, 2008 and yielded 3.620% interest. The notes were sold by
the District to supplement its cash flow.
The funds were held in a Guaranteed Investment Contract. Repayment requirements
were that $1,043,000 be deposited in February 2008, $280,000 in March 2008, $286,000
in April 2008, and $1,240,000 in May 2008. All repayment requirements were met. As
the notes were in-substance defeased on June 30, 2008, they are not reflected as a
liability in these financial statements.
-21-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 7 – GENERAL OBLIGATION BONDS:
On November 5, 2002, the District voters authorized the issuance and sale of general
obligation bonds totaling $131,000,000. Proceeds from the sale of the bonds will be used
to finance the construction, acquisition, and modernization of certain property and
District facilities.
On April 15, 2003, the District issued General Obligation Bonds, Election of 2002, Series
A of $35,000,000 of current interest bonds. Interest ranges from 2.0% to 5.0% payable
semiannually on February 1 and August 1. At June 30, 2008 the principal balance
outstanding was $2,880,000.
On March 23, 2005, the District issued 2005 General Obligation Refunding Bonds of
$23,500,000 of current interest bonds and $5,562,042 of capital appreciation bonds.
Interest rates range from 4.50% to 5.25% payable semiannually on February 1 and
August 1. At June 30, 2008, the principal balance outstanding (including accreted
interest to date) was $29,416,437. Unamortized premium and issuance costs were
$3,287,507 and $424,341, respectively. Premium and issuance costs are amortized over
the life of the bonds as a component of interest expense on the bonds.
On June 6, 2006, the District issued the General Obligation Bonds, Election 2002, Series
B of $32,815,000 of current interest bonds and $2,180,518 of capital appreciation bonds.
Interest ranges from 4.10% to 5.25% payable semiannually June 1 and December 1. At
June 30, 2008 the principal balance outstanding (including accreted interest to date) was
$35,112,150. Unamortized premiums and issuance costs were $1,226,565 and $543,922,
respectively. Premium and issuance costs are amortized over the life of the bonds as a
component of interest expense on the bonds.
Capital appreciation bonds issued for Series B and the Refunded Bond have maturity
dates from June 1, 2017 through June 1, 2025 and August 1, 2005 through August 1,
2014 respectively. Prior to the applicable maturity date, each bond will accrete interest
on the principal component.
The refunding bonds were issued to advance refund a portion of the outstanding Series A
general obligation bonds. $28,554,555 in refunding proceeds were placed into an
irrevocable escrow account and will be used to fund the future required principal and
interest payments of the refunded bonds. The amount of refunded debt to be paid from
the escrow account at June 30, 2008 for Series A is $27,240,000. The refunded portions
of the bonds are considered in-substance defeased and are not recorded in the financial
statements.
-22-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 7 – GENERAL OBLIGATION BONDS: (continued)
Amounts paid to the refunded debt escrow agent, in excess of outstanding debt at the
time of payment, are recorded as deferred charges on the statement of net assets and are
amortized to interest expense over the life of the liability. At June 30, 2008, unamortized
deferred charges were $369,090.
The outstanding bonded debt for Hartnell Community College District at June 30, 2008
is:
Series
Series A
Refunding Bond
Accreted Interest
Series B
Accreted Interest
Date of
Issue
Interest
Rate %
Final
Maturity
Date
4/15/2003
3/23/2005
2.00-5.00%
4.50-5.25%
8/1/2013
8/1/2022
6/6/2006
4.10 - 5.25%
6/1/2031
Amount
of Original
Issue
(1)
$
(1)
35,000,000
29,062,042
$
34,995,518
$
Issued
Current
Year
Outstanding
July 1, 2007
99,057,560
$
3,017,096
28,459,946
1,232,383
34,995,518
189,490
67,894,433
$
Interest
Accreted
Current Year
$
Redeemed
Current
Year
$
699,108
$
-
$
92,142
791,250
$
137,096
744,305
230,695
153,292
11,708
1,277,096
Outstanding
June 30, 2008
$
$
2,880,000
27,715,641
1,700,796
34,842,226
269,924
67,408,587
The maturity date has been revised from the original date of August 1, 2027 to reflect the final maturity date on the remaining non-refunded bonds.
The annual requirements to amortize all bonds payable, outstanding as of June 30, 2008,
are as follows:
Series A
Year Ended
June 30,
2009
2010
2011
2012
2013
2014
Principal
Interest
Total
$
270,000
345,000
425,000
515,000
610,000
715,000
$
1,441,638
1,433,088
1,420,475
1,404,025
1,383,956
1,358,600
$
$
2,880,000
$
8,441,782
$ 11,321,782
-23-
1,711,638
1,778,088
1,845,475
1,919,025
1,993,956
2,073,600
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 7 – GENERAL OBLIGATION BONDS: (continued)
Refunding Bond
Year Ended
June 30,
2009
2010
2011
2012
2013
2014-2018
2019-2023
Principal
$
696,395
653,054
613,502
574,752
537,100
7,865,838
16,775,000
Accreted
Interest
Component
Interest
$
$ 27,715,641
Total
1,163,688
1,163,688
1,163,688
1,163,688
1,163,688
5,351,038
2,168,919
$
328,605
426,946
526,498
625,248
722,900
2,074,162
$
2,188,688
2,243,688
2,303,688
2,363,688
2,423,688
15,291,038
18,943,919
13,338,397
$
4,704,359
$ 45,758,397
Series B
Year Ended
June 30,
2009
2010
2011
2012
2013
2014-2018
2019-2023
2024-2028
2029-2031
Principal
$
232,224
201,165
213,512
239,391
239,635
2,126,299
6,465,000
14,525,000
10,600,000
$ 34,842,226
Accreted
Interest
Component
Interest
$
1,622,241
1,622,241
1,622,241
1,622,241
1,622,241
8,087,837
7,462,480
4,943,575
1,077,500
$ 29,682,597
-24-
$
27,776
33,835
46,488
65,609
80,365
433,702
$
687,775
Total
$
1,882,241
1,857,241
1,882,241
1,927,241
1,942,241
10,647,838
13,927,480
19,468,575
11,677,500
$ 65,212,598
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 8 – LEASE REVENUE BONDS:
Lease Revenue Bonds, Series 2006A
On January 20, 2006, the District issued lease revenue bonds in the amount of
$2,585,000, with interest rates ranging from 3.50 to 4.375 percent. At June 30, 2008, the
principal balance outstanding was $2,330,000.
The funds were used to advance refund the 2000 Certificates of Participation which have
been paid off in full.
Lease Revenue Bonds, Series 2006A
The lease revenue bonds mature through January 2022 as follows:
Fiscal
Year
2009
2010
2011
2012
2013
2014-18
2019-23
Principal
Interest
125,000
135,000
140,000
145,000
145,000
835,000
805,000
$ 2,330,000
$ 91,244
86,868
82,144
77,244
71,806
267,444
84,531
$ 761,281
$
-25-
Total
$
216,244
221,868
222,144
222,244
216,806
1,102,444
889,531
$ 3,091,281
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 9 – LONG-TERM DEBT:
A schedule of changes in long-term debt for the year ended June 30, 2008 is shown
below:
Beginning
Balance
(1)
July 1, 2007
Additions
Deductions
Ending
Balance
Amount
Due in
June 30, 2008
One Year
General Obligation Bond:
Series A
Refunding Bond
Refunding Bond - Bond Premium
Deferred Liability on Refunding
Series B
Series B - Bond Premium
Total General Obligation Bonds Payable
Lease Revenue Bonds
Total Bonds and Notes Payable
(1)
$
$
3,017,096
29,692,329
3,519,566
(395,454)
35,185,008
1,282,530
72,301,075
2,455,000
74,756,075
$
$
699,108
92,142
791,250
$
791,250
$
137,096
975,000
232,059
(26,364)
165,000
55,965
1,538,756
125,000
1,663,756
$
$
2,880,000
29,416,437
3,287,507
(369,090)
35,112,150
1,226,565
71,553,569
2,330,000
73,883,569
$
270,000
1,025,000
260,000
$
1,555,000
125,000
1,680,000
The beginning balance has been restated to reflect $395,454 in deferred charges on refunding bonds not previously recognized, see Note 14.
NOTE 10 - EMPLOYEE RETIREMENT PLANS:
Qualified employees are covered under multiple-employer defined benefit pension plans
maintained by agencies of the State of California. Academic employees are members of
the State Teachers’ Retirement System (STRS) and classified employees are members of
the Public Employees’ Retirement System (PERS) and part-time, seasonal and temporary
employees and employees not covered by STRS or PERS are members of the Public
Agency Retirement System (PARS).
State Teachers’ Retirement System (STRS)
Plan Description
The District contributes to the State Teachers’ Retirement System (STRS), a cost-sharing
multiple-employer public employee retirement system defined benefit pension plan
administered by STRS. The plan provides retirement, disability and survivor benefits to
beneficiaries. Benefit provisions are established by State statutes, as legislatively
amended, within the State Teachers’ Retirement Law. STRS issues a separate
comprehensive annual financial report that includes financial statements and required
supplementary information. Copies of the STRS annual financial report may be obtained
from STRS, 7667 Folsom Boulevard, Sacramento, CA 95826.
-26-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 10 - EMPLOYEE RETIREMENT PLANS: (continued)
State Teachers’ Retirement System (STRS) (continued)
Funding Policy
Active plan members are required to contribute 8.0% of their salary and the District is
required to contribute an actuarially determined rate. The actuarial methods and
assumptions used for determining the rate are those adopted by the STRS Teachers’
Retirement Board. The required employer contribution rate for fiscal year 2007-08 was
8.25% of annual payroll. The contribution requirements of the plan members are
established and may be amended by State statute.
Public Employees’ Retirement System (PERS)
Plan Description
The District contributes to the School Employer Pool under the California Public
Employees’ Retirement System (CalPERS), a cost-sharing multiple-employer public
employee retirement system defined benefit pension plan administered by CalPERS. The
plan provides retirement and disability benefits, annual cost-of-living adjustments, and
death benefits to plan members and beneficiaries. Benefit provisions are established by
State statutes, as legislatively amended, within the Public Employees’ Retirement Law.
CalPERS issues a separate comprehensive annual financial report that includes required
supplementary information. Copies of the CalPERS’ annual financial report may be
obtained from the CalPERS Executive Office, 400 P Street, Sacramento, CA 95814.
Funding Policy
Active plan members are required to contribute 7.0% of their salary; currently the District
contributes the employees’ portion for California School Employees Association and
Local 39 bargaining unit members. The District is required to contribute an actuarially
determined rate. The actuarial methods and assumptions used for determining the rate
are those adopted by the CalPERS Board of Administration. The required employer
contribution for fiscal year 2007-08 was 9.306% of annual payroll. The contribution
requirements of the plan members are established and may be amended by State statute.
-27-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 10 - EMPLOYEE RETIREMENT PLANS: (continued)
Contributions to STRS and PERS
The District’s contributions to STRS and PERS for each of the last three fiscal years is as
follows:
STRS
PERS
Year Ended
June 30,
Required
Contribution
Percent
Contributed
Required
Contribution
Percent
Contributed
2006*
2007*
2008
$1,000,549
1,117,983
1,060,052
100%
100%
100%
$1,088,795
1,227,828
1,287,360
100%
100%
100%
*These years were not audited by Vicenti, Lloyd & Stutzman LLP.
NOTE 11 – POST EMPLOYMENT BENEFITS:
The District provides medical, dental, and vision insurance coverage, as prescribed in the
various employee union contracts, to retirees meeting plan eligibility requirements.
Eligible employees retiring from the District may become eligible for these benefits when
the requirements are met. The eligibility requirements for employees who are members
of California School Employees Association or International Union of Operating
Engineers Stationary Local Number 39 are a minimum age of 60 and a minimum of ten
years of continuous service with the District. These employees receive one year of
benefits for each two years with the District not to exceed five years. Additional age and
service criteria may be required. The eligibility requirement for members of Hartnell
College Faculty Association is a minimum age of 58 with ten years of full-time service.
These employees receive one year of benefits for each two years with the District not to
exceed seven years. Additional age and service criteria may be required. The eligibility
requirement for managers, supervisors, and confidential employees are: to be of eligible
age to retire from STRS or PERS, whichever is appropriate and have five years of fulltime employment with the District. Benefits will be granted for a maximum of ten years.
The District-paid health benefits for all retirees terminates at age 65. The District
recognizes expenditures for these postemployment health benefits on a pay-as-you-gobasis as retirees’ premiums are paid. During the 2008 fiscal year, the District provided
insurance premium benefits to 31 retired employees with total expenditures of $366,120.
-28-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 12 – JOINT VENTURES (JOINT POWERS AGREEMENTS):
The District participates in seven joint Powers Agreements (JPA) entities, Monterey
County Schools Insurance Group, Bay Area Community College Districts, School
Association for Excess Risk (SAFER), the Statewide Association of Community
Colleges (SWACC), Protected Insurance Program for Schools (PIPS), South Bay
Regional Public Safety Training Consortium and the Monterey County Delinquent Tax
Finance Authority (the Authority). The relationship between the District and the JPAs is
such that the JPAs are not component units of the District for financial reporting
purposes.
Monterey County Schools Insurance Group administers medical, dental and vision
benefit programs for its member districts.
Bay Area Community College Districts administers a cooperative insurance program for
member districts. Under this program, member districts are insured under certain
liability and property insurance policies purchased by the Agency. The Agency is
governed by a board comprised of one representative for each member district.
Coverages under current policies provide for the member districts to pay for the first
$10,000 and the Agency to pay for the next $240,000 on each property claim and the next
$90,000 for each liability claim. Claims over the $250,000 and $100,000 self-insured
retention are covered by excess insurance pools.
SAFER provides excess property and liability program protection for its member
agencies. SAFER is governed by a board which is comprised of one or two members,
determined based on ADA (Average Daily Attendance) or FTES, for each participating
district. Each member’s contribution is determined based on its respective total insurable
values, loss history, unusual exposures and other information relative to providing
coverage. The base contribution rate may be subject to modification based on each
member’s claim experience.
SWACC provides liability and property insurance for approximately nineteen community
colleges. SWACC is governed by a Board comprised of a member of each of the
participating districts. The board controls the operations of SWACC, including selection
of management and approval of members beyond their representation on the Board. Each
member shares surpluses and deficits proportionately to its participation in SWACC.
PIPS provides workers’ compensation insurance protection to its membership for public
schools and community colleges throughout California.
-29-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 12 – JOINT VENTURES (JOINT POWERS AGREEMENTS): (continued)
The South Bay Regional Public Safety Training Consortium provides education and
training to public safety students of participating community colleges.
The Authority purchases delinquent ad valorem property taxes from school agencies in
Monterey County to receive additional unrestricted revenues through financing of
property tax delinquencies. The Authority is a pass through entity and financial
information is not available. For the fiscal year 2007-08, the District received no local
revenue from the Authority.
Each JPA is governed by a board consisting of a representative from each member
district. Each governing board controls the operations of its JPA independent of any
influence by the Hartnell Community College District beyond the District’s
representation on the governing boards.
Each JPA is independently accountable for its fiscal matters. All JPAs maintain their
own accounting records. Budgets are not subject to any approval other than that of the
respective governing boards.
Member districts share surpluses and deficits
proportionately to their participation in the JPA.
The relationships between the Hartnell Community College District and the JPAs are
such that the JPA is not a component unit of the District for financial reporting purposes.
Condensed financial information for the most current information available is as follows:
Bay Area
CCD
6/30/07
(Audited)
MCSIG
6/30/2008
(Unaudited)
SBRPSTC
6/30/2008
(Audited)
4,474
1,051
$ 7,629,354
721,062
$ 21,558,067
13,122,759
$ 6,457,092
1,768,491
3,423
$ 5,824,292
$ 8,435,308
$ 4,688,601
$ 48,979,901
33,691,917
$ 20,780,723
20,779,562
$ 3,445,558
2,633,041
$ 78,202,018
79,812,328
$ 8,846,082
8,672,473
$ 15,287,984
$
$
$ (1,610,310)
$
SWACC
6/30/07
(Audited)
PIPS
6/30/07
(Audited)
Total assets
Total liabbilities
$ 35,927,403
18,039,163
$ 76,862,028
55,617,284
$
Net assets
$ 17,888,240
$ 21,244,744
$
Total revenues
Total expenditures
$ 9,834,727
4,110,902
Change in net assets
$ 5,723,825
-30-
SAFER
6/30/07
(Audited)
1,161
812,517
173,609
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 13 – RISK MANAGEMENT:
The District is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and
medical claims. During the fiscal year, the District contracted with the Statewide
Association of Community Colleges (SWACC), School Association of Excess Risk
(SAFER) and Bay Area Community College District Joint Powers Authority for property
and liability insurance coverage. Settled claims have not exceeded the coverage provided
by the JPA in any of the past three fiscal years.
For fiscal year 2008, the District participated in the Protected Insurance Program for
Schools (the PIPS), an insurance purchasing pool. The intent of the PIPS is to achieve
the benefit of a reduced premium for the District by virtue of its grouping and
representation with other participants in the PIPS. The workers’ compensation
experience of the participating districts is calculated as one experience, and a common
premium rate is applied to all districts in the PIPS. Each participant pays its workers’
compensation premium based on its individual rate. Total savings are then calculated
and each participant’s individual performance is compared to the overall saving. A
participant will then either receive money from or be required to contribute to the
“equity-pooling fund.” This “equity pooling” arrangement ensures that each participant
shares equally in the overall performance of the PIPS. Participation in the PIPS is limited
to community college districts that can meet the PIPS’s selection criteria.
NOTE 14 – RESTATEMENT TO BEGINNING NET ASSETS:
The beginning net assets to the basic financial statements have been restated for $395,454
to recognize deferred charges incurred in the bond refunding transaction which were not
recorded in the prior year.
The beginning net assets to the basic financial statements have been restated in the
amount of ($105,916) to reflect the Athletic Trust as a trust fund on the statement of
fiduciary net assets. $29,710 of the restated amount are funds held in trust.
The General Fund beginning cash balance was restated for ($913,464) to recognize the
cumulative activity of the Deferred Payroll Clearing Account at the Monterey County
Office of Education.
The Scheduled Maintenance Fund beginning net assets was restated for ($1,112,025) to
reflect the correction of the prior year accounts receivable balance for funding that will
not be received.
-31-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 15 – COMMITMENTS AND CONTINGENCIES:
A.
Litigation
The District is involved in various claims and legal actions arising in the ordinary
course of business. In the opinion of management, the ultimate disposition of these
matters will not have a material adverse effect on the District’s financial
statements.
B.
State and Federal Allowances, Awards and Grants
The District has received state and Federal funds for specific purposes that are
subject to review and audit by the grantor agencies. Although such audits could
generate expenditure disallowances under terms of the grants, it is believed that any
required reimbursement will not be material.
C.
Purchase Commitments
As of June 30, 2008, the District was committed under various capital expenditure
purchase agreements for construction and modernization projects totaling
$36,143,325. Projects will be funded through bond proceeds and state funds.
NOTE 16 – SUBSEQUENT EVENT:
A.
Tax Revenue Anticipation Notes
The District issued $2,080,000 of Tax Revenue Anticipation Notes dated July 1,
2008 through the California School Boards Association Finance Corporation's Cash
Reserve Program (Series 2008-09). The notes mature on July 6, 2009 and yield
1.65% interest. The notes were sold by the District to supplement its cash flow.
The funds will be held with the trustee unless and until the District needs to draw
funds out.
Repayment requirements are that $2,080,000 principal and
approximately $63,267 interest be repaid from the funds held with the
administrator by July 2009.
-32-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2008
NOTE 16 – SUBSEQUENT EVENT: (continued)
B.
GASB Statement No. 45
The Governmental Accounting Standards Board (GASB) has recently issued
Statement No. 45 outlining new accounting standards for governmental agencies
regarding other post-employment benefits. The statement would be effective for
the District, a phase two GASB Statement No. 34 implementers, in fiscal year
2008-09. The statement requires governmental agencies to record and disclose the
actuarially determined cost based on the benefits expected to be earned by
employees in the future, as well as those benefits the employees have already
earned. Annual required contributions shall include the employer’s normal cost
and a provision(s) for amortizing the total unfunded actuarial accrued liability for a
period not to exceed 30 years. The statement also requires that an actuarial
valuation be performed every two years for a plan with more than 200 members
and every three years for plans with fewer than 200 members.
C.
Expenditures Transfer
The District has determined that approximately $1.1 million in expenditures for the
Library and Learning Resource Center exceeded the total allocation of state funds
reported in the State-Funded Projects Fund. A transfer to reimburse the StateFunded Projects Fund will be made in the 2008-09 year.
D.
Investment Losses
As described in Note 2, the District maintains its cash in the Monterey County
Treasury as part of the common investment pool. The County has advised the
District to expect a loss of earnings due to its investments in Lehman Brothers and
Washington Mutual. The cash loss to Hartnell Community College District is
estimated at approximately $933 thousand which will be reflected through a
decrease in interest earnings.
-33-
DRAFT for Discussion Purposes Only
SUPPLEMENTARY INFORMATION
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
HISTORY AND ORGANIZATION
June 30, 2008
The Hartnell Community College District was established in 1949 and serves communities in
both Monterey and San Benito counties. The District currently operates one college.
BOARD OF TRUSTEES
Member
Office
Term Expiration
Kari Lee Valdes
President
November 2009
Patricia Donohue
Vice President
November 2011
Kevin Healy
Member
November 2011
William Freeman
Member
November 2011
Elia Gonzalez-Castro
Member
November 2011
John Martinez
Member
November 2009
Brad Rice
Member
November 2009
Armando Cortes
Student Trustee, Hartnell College
June 2009
DISTRICT EXECUTIVE OFFICERS
Dr. Phoebe K. Helm
Interim Superintendent/President
Dr. Alan Hoffman
Vice President for Instruction
Dr. Kathleen Rose
Interim Associate Vice President for Academic Affairs
and Accreditation
Mr. Gary Hughes
Associate Vice President for Administrative Information
Systems and Library Services
Ms. Barbara Yesnosky
Controller
Ms. Tamberly Petrovich
Director of Human Resources/Equal Employment Opportunity
-34-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Year Ended June 30, 2008
Federal Grantor/Pass-Through
Grantor/Program or Cluster Title
U. S. DEPARTMENT OF EDUCATION
Direct:
Finanacial Aid Cluster:
PELL Grant
Pell Grants Administration
Academic Competitiveness Grant
Federal Work Study
Supplemental Educational Opportunity Grants (S.E.O.G.)
Total Finanacial Aid Cluster
GEAR UP (East Salinas)
GEAR UP (Soledad)
Future Teacher Transfer Program
Title V - Strengthening Institutions
Student Support Services Program
Migrant Ed - High School Equivalency Program
CFDA
Number
Pass-Through Entity
Identifying Number
84.063
84.063
84.375
84.033
84.007
N/A
N/A
N/A
N/A
N/A
84.334A
84.334A
84.195N
84.031S
84.042A
84.141N
N/A
N/A
N/A
N/A
N/A
N/A
Total direct from U.S. Department of Education
Program
Expenditures
$
3,516,012
8,075
17,625
91,968
102,774
3,736,454
984,387
332,481
34,391
384,293
211,709
660,270
6,343,985
Passed through from California Community Colleges Chancellor's Office
Vocational and Technical Education Act (VTEA)
VTEA - Title I, Part C
VTEA - Title II, Tech Prep
84.048
84.243
07-C01-021
N/A
217,705
76,648
Passed through from the California State Department of Rehabilitation
Workability III Department of Rehabilitation
84.126A
26014
139,673
Passed through from the Foundation of California State University,
Monterey Bay
Teacher Quality Program
84.336C
11202F
9,988
84.048
N/A
25,000
Passed through from the California Department of Education
Bay Area Regional Tech Prep Consortium
Total passed through from U.S. Department of Education
469,014
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Passed through from the University of California, Santa Cruz
National Institute of Health
93.375
S0180631
Passed through from California Community Colleges Chancellor's Office
Temporary Assistance for Needy Families (TANF)
Foster Care - Title IV-E
93.558
93.658
N/A
N/A
42,539
158,029
Passed through from the County of Monterey, Department of Social and
Employee Services
Department of Social and Employment Services
93.658
N/A
350,283
Passed through from Yosemite Community College District
Child Development Training Consortium
93.575
N/A
8,465
Total passed through from Department of Health and Human Services
See the accompanying notes to the supplementary information.
-35-
8,722
568,038
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Year Ended June 30, 2008
Federal Grantor/Pass-Through
Grantor/Program or Cluster Title
NATIONAL SCIENCE FOUNDATION
Direct:
Improving Student Success in Computer Science, Engineering, and
Mathematics
Improving Women and Latino Enrollment in STEM Program
CFDA
Number
Pass-Through Entity
Identifying Number
47.076
47.076
N/A
N/A
Program
Expenditures
27,524
101,096
Total National Science Foundation
128,620
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
Direct:
National Service Award for Scholarships
94.006
N/A
59,976
Total direct from the Corporation for National and Community Service
Passed through from the Foundation for California Community Colleges
AmeriCorps Funds - California Service Corps (America Reads)
59,976
94.006
N/A
52,340
Total passed through from the Corporation for National and Community
Service
DEPARTMENT OF AGRICULTURE
Passed through from the California Department of Education
Child Care Food Program
Passed through from the Foundation of California State University,
Monterey Bay
Seamless Agribusiness Management Program
Pipeline to Success in Agriculture and Natural Resource Sciences
52,340
10.558
2850-6A
6,815
10.223
101304-A
5018701A-060922-SA
11,983
10.223
20,514
Total passed through from U.S. Department of Agriculture
39,312
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
Passed through from the United Negro College Fund Special Programs
Corporation
Curriculum Improvement Partnership Award II Grant
43.001
N/A
113,418
Total passed through from the National Aeronautics and Space
Administration
113,418
SMALL BUSINESS ADMINISTRATION
Passed through from the University of California, Merced
Small Business Development Center (SBA UC Merced)
Total passed through from Small Business Administration
59.037
N/A
71,262
71,262
Total Federal Awards
Student Financial Aid Loan Programs:
Loans Outstanding
Hartnell Community College District had the following loan balance outstanding as of 6/30/08:
Stafford Loans
N/A- Pass-through entity identifying number is either not available or not applicable
See the accompanying notes to the supplementary information.
-36-
$
7,845,965
$
155,370
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF STATE FINANCIAL ASSISTANCE-GRANTS
For the year ended June 30, 3008
Cash
Received
Program
GENERAL FUND
Block Grant
California State Grants (CAL Grants)
CalWorks
Career Technical Education Equipment for Nursing Program
Career Technical Education Growth & Retention Nursing Prog Enrollment
Career Technical Education Allocation Award to Assoc Degree Nursing Prog
Central Region Consortium
Coding Specialist Grant
Cooperative Agency Resource Education (CARE)
Disabled Students Programs and Services (DSP&S)
Economic Development Grants (RHORC)
Extended Opportunity Program and Services (EOPS)
Faculty and Staff Development
Faculty and Staff Diversity (Equal Employment Opportunity)
Foster Care Education
Independent Living Training Program (ILP)
Matriculation
MESA Program
MLT Distance Ed Grant
Small Business Development Center (SBDC )
Student Financial Aid Administration
Telecommunications and Technology Infrascturcture Program (TTIP)
Transfer and Articulation (California Articulation Number)
Subtotal
CHILD DEVELOPMENT
State Preschool
Facilities Renovation and Repair
Child Care Tax Bailout to Community College Districts
Subtotal
Total State Revenue
$
924,952
454,025
407,331
73,906
292,656
72,845
3,935
172,212
180,265
660,304
Program Revenues
Accounts
Deferred
Receivable
Revenue
$
$
545,317
2,508
1,368,741
379,635
451,517
407,331
1,218
22,476
32,512
214,208
180,265
678,600
189,339
808,980
12,102
9,485
52,676
10,079
534,515
80,517
111,529
181,204
248,334
9,671
5,000
4,621,193
$ 1,368,741
667,523
13,998
72,517
754,038
$ 5,375,231
72,688
270,180
40,333
3,935
41,996
18,296
189,339
808,980
29,824
45,995
47,888
182
534,515
61,125
422,136
120,607
281,763
45,183
5,000
5,645,629
17,722
36,510
4,788
9,897
19,392
310,607
60,597
33,429
35,512
344,305
667,523
13,998
72,517
740,040
$ 6,385,669
$
13,998
358,303
See the accompanying notes to the supplementary information.
-37-
Total
Revenue
$
Program
Expenditures
$
$
379,635
451,517
407,331
1,218
22,476
32,512
214,208
180,265
678,600
189,339
808,980
12,102
9,485
52,676
10,079
534,515
80,517
111,529
181,204
248,334
9,671
5,000
4,621,193
667,523
13,998
72,517
754,038
5,375,231
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF WORKLOAD MEASURES FOR STATE GENERAL APPORTIONMENT
ANNUAL (ACTUAL) ATTENDANCE
For the Fiscal Year Ended June 30, 2008
Revised
Reported
Data
Categories
A. Summer Intersession (Summer 2007 only)
1
1. Noncredit
2. Credit
B. Summer Intersession (Summer 2008 - Prior to July 1, 2008)
1
1. Noncredit
2. Credit
C. Primary Terms (Exclusive of Summer Intersession)
1. Census Procedure Courses
(a) Weekly Census Contact Hours
(b) Daily Census Contact Hours
2. Actual Hours of Attendance Procedure Courses
1
(a) Noncredit
(b) Credit
3. Independent Study/Work Experience
(a) Weekly Census Contact Hours
(b) Daily Census Contact Hours
(c) Noncredit Independent Study/Distance
Education Courses
D. Total FTES
Audit
Adjustments
1.52
638.69
1.52
638.69
69.37
69.37
4,341.59
227.61
4,341.59
227.61
12.48
1,090.27
12.48
1,090.27
203.70
0.75
-
203.70
0.75
-
6,585.98
6,585.98
Supplemental Information (subset of above information)
E. In-Service Training Courses (FTES)
746.24
H. Basic Skills courses and Immigrant Education
1
(a) Noncredit
(b) Credit
N/A
274.19
CCFS 320 Addendum
CDCP Noncredit FTES
N/A
Centers FTES
1
(a) Noncredit
(b) Credit
303.10
N/A
1
Including Career Development and College Preparation (CDCP) FTES
N/A - Workload measure is not applicable
See the accompanying notes to the supplementary information.
-38-
Audited
Data
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET
REPORT WITH AUDITED FUND BALANCES
For the Fiscal Year Ended June 30, 2008
The audit resulted in one adjustment to the fund balances reported on the June 30, 2008 Annual
Financial and Budget Report (CCFS-311) based upon governmental accounting principles.
Adjustments are as follows:
Capital Outlay
Projects Fund
Annual Financial and Budget Report Fund Balance
(CCFS-311)
$ 2,923,072
Adjustments:
(Overaccrual) of accounts receivable
(1,112,025)
Net Adjustments
(1,112,025)
June 30, 2008 Audited Fund Balance
$ 1,811,047
The financial data for the trustee fund activity for the Lease Revenue Bond Debt Service Fund is
a component part of these financial statements and is not reported in the District’s CCFS-311
series.
Additional entries were made to comply with the GASB 34/35 reporting requirements. These
entries are not considered audit adjustments for purposes of this reconciliation.
See the accompanying notes to the supplementary information.
-39-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS
For the Fiscal Year Ended June 30,
(Budget) 2009
Amount
%
2008
Amount
%
4,221,187
19,237,915
21,959,307
743
9.35
42.60
48.62
0.00
2007
Amount
%
4,052,418
20,142,058
22,797,378
-
8.89
44.20
50.04
-
2006
Amount
%
2,675,301
14,900,843
20,735,003
-
6.65
37.03
51.54
-
GENERAL FUND - COMBINED:
Revenue
Federal
State
County and Local
Other Financing sources
$
Total Revenue
Expenditures
Academic Salaries
Classified Salaries
Employee Benefits
Supplies and Materials
Other Operating Expenses and Services
Capital Outlay
Other Uses
Total Expenditures
3,012,000
22,012,344
19,469,166
-
6.63
48.41
42.82
-
$
44,493,510
97.86
45,419,152
100.57
46,991,854
103.13
38,311,147
95.22
14,992,027
9,549,444
9,067,806
666,329
9,356,521
1,205,469
630,725
32.97
21.00
19.94
1.47
20.58
2.65
1.39
14,919,756
9,460,778
8,304,306
820,086
9,844,718
1,222,972
587,437
33.03
20.95
18.39
1.82
21.80
2.71
1.30
15,075,716
8,917,373
8,795,957
709,535
9,790,714
1,603,385
673,516
33.09
19.57
19.30
1.56
21.48
3.52
1.48
13,549,977
8,552,817
7,642,257
642,655
8,218,912
1,558,009
68,012
33.68
21.26
18.99
1.60
20.43
3.87
0.17
45,468,321
100.00
45,160,053
100.00
45,566,196
100.00
40,232,639
100.00
Restatement
Change in Fund Balance
$
Ending Fund Balance
$
Full-Time Equivalent Students (Factored)
Total Long-Term Debt
(974,811)
2,803,713
(2.14)
$
6.17
$
(2.02)
(654,365)
(1.45)
$
1,425,658
3.13
$
(1,921,492)
(4.78)
8.37
$
4,432,889
9.73
$
3,007,231
7.47
3,778,524
6,586
$
$
(913,464)
7,186
$ 72,689,794
$
74,756,075
$
6,502
5,988
74,756,075
$ 77,157,482
IMPORTANT NOTES:
The California Community College Chancellor's Office has provided guidelines that recommend an ending fund balance of 3% of expenditures
as a minimum, with a prudent ending fund balance being 5% of expenditures.
Full-time Equivalent Students (FTES) includes resident and nonresident factored FTES.
All percentages are of total expenditures.
The 2009 Budget was adopted by the Board of Trustees on October 7, 2008.
Fiscal years ended June 30, 2006 and 2007 were audited by another CPA firm.
See the accompanying notes to the supplementary information.
-40-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
NOTES TO SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2008
NOTE 1 - PURPOSE OF SCHEDULES:
A.
Schedules of Expenditures of Federal Awards and State Financial Assistance
The audit of the Hartnell Community College District for the year ended June 30,
2008 was conducted in accordance with OMB Circular A-133, which requires a
disclosure of the financial activities of all federally funded programs. To comply
with A-133 and state requirements, the Schedule of Expenditures of Federal
Awards and the Schedule of State Financial Assistance was prepared for the
Hartnell Community College District on the modified accrual basis of accounting.
B.
Subrecipients
Of the Federal expenditures presented in the Schedule of Federal Awards, the
District provided Federal awards to subrecipients as follows:
C.
Federal Grantor/Pass-Through
Grantor/Program
CFDA
Number
U.S. Department of Education
GEAR-UP - Salinas Union High School District
GEAR-UP Soledad Unified School District
Title V - Strengthening Institutions - Gavilan College
84.334A
84.339A
84.031S
Amount Provided
to Subrecipients
$
652,146
15,250
125,667
$
793,063
Schedule of Workload Measures for State General Apportionment
The Schedule of Workload Measures for State General Apportionment represents
the basis of apportionment of the Hartnell Community College District's annual
source of funding.
D.
Reconciliation of Annual Financial and Budget Report with Audited Fund
Balances
This schedule reports any audit adjustments made to the fund balances of all funds
as reported on the Form CCFS-311.
E.
Schedule of General Fund Financial Trends and Analysis
This report is prepared to show financial trends of the General Fund over the past
three fiscal years as well as the current year budget. This schedule is intended to
identify if the District faces potential fiscal problems and if they have met the
recommended available reserve percentages.
-41-
DRAFT for Discussion Purposes Only
OTHER INDEPENDENT AUDITORS’ REPORTS
DRAFT for Discussion Purposes Only
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
The Board of Trustees
Hartnell Community College District
411 Central Avenue
Salinas, California 93901
We have audited the basic financial statements of Hartnell Community College District (the District) as of
and for the year ended June 30, 2008 which collectively comprise the District’s basic financial statements,
and have issued our report thereon dated November 14, 2008. We conducted our audit in accordance with
auditing standards generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Hartnell Community College District’s internal
control over financial reporting as a basis for designing our auditing procedures for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the District’s internal control over financial reporting. Accordingly, we do not express an
opinion on the effectiveness of the District’s internal control over financial reporting.
Our consideration of internal control over financial reporting was for the limited purpose described in the
preceding paragraph and would not necessarily identify all deficiencies in internal control over financial
reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we
identified certain deficiencies in internal control over financial reporting that we consider to be significant
deficiencies.
-42-
DRAFT for Discussion Purposes Only
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
A control deficiency exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent or detect misstatements
on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies,
that adversely affect the District’s ability to initiate, authorize, record, process, or report financial data
reliably in accordance with generally accepted accounting principles such that there is more than a remote
likelihood that a misstatement of the District’s financial statements that is more than inconsequential will
not be prevented or detected by the District’s internal control. We consider the deficiencies described in
the accompanying schedule of findings and questioned costs as items 08-1 and 08-3 to be significant
deficiencies in internal control over financial reporting.
A material weakness is a significant deficiency, or a combination of significant deficiencies, that results in
more than a remote likelihood that a material misstatement of the financial statements will not be prevented
or detected by the District’s internal control.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and would not necessarily identify all deficiencies in internal control that
might be significant deficiencies and, accordingly, would not necessarily disclose all significant
deficiencies that are also considered to be material weaknesses. However, we believe that none of the
significant deficiencies described above is a material weakness.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Hartnell Community College District’s financial
statements are free of material misstatement, we performed tests of its compliance with certain provisions
of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards and which are described in the
accompanying schedule of findings and questioned costs as items 08-2, 08-4, 08-5 and 08-6.
Hartnell Community College District’s responses to the findings identified in our audit are described in the
accompanying schedule of findings and questioned costs. We did not audit the District’s responses and,
accordingly, we express no opinion on them.
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DRAFT for Discussion Purposes Only
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
This report is intended solely for the information and use of management, the audit committee, the Board,
the California Department of Finance, the State Chancellor’s Office and federal awarding agencies and
pass-through entities and is not intended to be and should not be used by anyone other than these specified
parties.
VICENTI, LLOYD & STUTZMAN LLP
November 14, 2008
-44-
DRAFT for Discussion Purposes Only
REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
The Board of Trustees
Hartnell Community College District
411 Central Avenue
Salinas, California 93901
Compliance
We have audited the compliance of Hartnell Community College District (the District) with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
June 30, 2008. The District’s major federal programs are identified in the summary of auditor’s results
section of the accompanying schedule of findings and questioned costs. Compliance with the requirements
of laws, regulations, contracts and grants applicable to each of its major federal programs is the
responsibility of the District’s management. Our responsibility is to express an opinion on the District’s
compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect on
a major federal program occurred. An audit includes examining, on a test basis, evidence about the
District’s compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our
audit does not provide a legal determination of the District's compliance with those requirements.
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DRAFT for Discussion Purposes Only
REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
In our opinion, the District complied, in all material respects, with the requirements referred to above that
are applicable to each of its major federal programs for the year ended June 30, 2008. However, the results
of our auditing procedures disclosed instances of noncompliance with those requirements, which are
required to be reported in accordance with OMB Circular A-133 and which are described in the
accompanying schedule of findings and questioned costs as items 08-7 through 08-10.
Internal Control Over Compliance
The management of the District is responsible for establishing and maintaining effective internal control
over compliance with requirements of laws, regulations, contracts and grants applicable to federal
programs. In planning and performing our audit, we considered the District’s internal control over
compliance with requirements that could have a direct and material effect on a major federal program in
order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but
not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over
compliance.
Our consideration of internal control over compliance was for the limited purpose described in the
preceding paragraph and would not necessarily identify all deficiencies in the entity’s internal control that
might be significant deficiencies or material weaknesses as defined below. However, as discussed below,
we identified certain deficiencies in internal control over compliance that we consider to be significant
deficiencies.
A control deficiency in an entity’s internal control over compliance exists when the design or operation of a
control does not allow management or employees in the normal course of performing their assigned
functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program
on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies,
that adversely affects the entity’s ability to administer a federal program such that there is more than a
remote likelihood that noncompliance with a type of compliance requirement of a federal program that is
more than inconsequential will not be prevented or detected by the entity’s internal control. We consider
the deficiencies in internal control over compliance described in the accompanying schedule of findings
and questioned costs as items 08-7 and 08-8 to be significant deficiencies.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in
more than a remote likelihood that material noncompliance with a type of compliance requirement of a
federal program will not be prevented or detected by the entity’s internal control. However, we believe
none of the significant deficiencies described above is a material weakness.
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DRAFT for Discussion Purposes Only
REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
The District’s responses to the findings identified in our audit are described in the accompanying schedule
of findings and questioned costs. We did not audit the District’s responses and, accordingly, we express no
opinion on them.
This report is intended solely for the information and use of management, the audit committee, the Board,
the California Department of Finance, the State Chancellor’s Office and federal awarding agencies and
pass-through entities and is not intended to be and should not be used by anyone other than these specified
parties.
VICENTI, LLOYD & STUTZMAN LLP
November 14, 2008
-47-
DRAFT for Discussion Purposes Only
REPORT ON STATE COMPLIANCE
The Board of Trustees
Hartnell Community College District
411 Central Avenue
Salinas, California 93901
We have audited the basic financial statements of Hartnell Community College District, as of and for the
year ended June 30, 2008, and have issued our report thereon dated November 14, 2008.
Our examination was made in accordance with auditing standards generally accepted in the United States
of America and, accordingly, included such tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
In connection with our audit, we performed an audit for compliance as required in Part II, State and Federal
Compliance Requirements for those programs identified in the California Department of Finance's 2007
transmittal of audit requirements for community colleges. The objective of the examination of compliance
applicable to the Hartnell Community College District is to determine with reasonable assurance:
−
Whether the District's salaries of classroom instructors equal or exceed 50 percent of the
District's current expense of education in accordance with Section 84362 of the Education
Code.
−
Whether the District has the appropriate documentation to support the FTES, if any, that are
claimed for instructional service agreements/contracts.
−
Whether the District has the ability to support timely accurate and complete information for
workload measures used in the calculation of State General Apportionment.
−
Whether the District has acted to ensure that the residency of each student is properly
classified and that only the attendance of California residents is claimed for apportionment
purposes.
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DRAFT for Discussion Purposes Only
REPORT ON STATE COMPLIANCE
−
Whether the District claimed for apportionment purposes only the attendance of students
actively enrolled in a course section as of the census date.
−
Whether District has complied with all requirements necessary to claim FTES for the
attendance of concurrently enrolled K-12 pupils.
−
Whether the District had local funds to support at least 75 percent of the credit matriculation
activities and that all matriculation expenditures are consistent with the District's State
approved matriculation plan.
−
Whether the Gann Limit Calculation was properly calculated and supported by adequate
documentation.
−
Whether the District is reporting the total amount that students should have paid for
enrollment fees for the purpose of determining the District’s share of annual apportionment.
−
Whether the District expended CalWORKS program State and TANF funds to provide
specialized student support services, curriculum development, or instruction to eligible
CalWORKS students.
−
Whether the District spent an amount equal to or greater than the amount provided by the
State for scheduled maintenance and special repairs. Funds provided by the State must be to
supplement, not supplant, District scheduled maintenance funds. The amount expended for
plant maintenance and operations during the base year of 1995-96 was $1,998,725.
−
Whether all District courses that qualify for State apportionment are open to enrollment by
the general public unless specifically exempted by statute.
−
Whether the District has adopted policies or regulations regarding the authority of the
District to require students to provide various types of instructional materials and whether
the District has advised students of the exemptions from payment of health fees and
established a process to ensure that students may claim the exemptions.
In our opinion, except for Findings 08-2 and 08-5 described in the accompanying schedule of findings and
questioned costs, Hartnell Community College District complied with the compliance requirements for the
state programs listed and tested above. Nothing came to our attention as a result of the aforementioned
procedures to indicate that Hartnell Community College District had not complied with the terms and
conditions of state assisted educational programs not selected for testing with exception of requirements
related to Title 5, Sections 55756.5 and 56014 as described in Finding 08-6.
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DRAFT for Discussion Purposes Only
REPORT ON STATE COMPLIANCE
Our examination of compliance made for the purposes set forth in the preceding paragraph of this report
would not necessarily disclose all instances of noncompliance.
This report is intended solely for the information and use of management, the audit committee, the Board,
the California Department of Finance, the State Chancellor’s Office and federal awarding agencies and
pass-through entities and is not intended to be and should not be used by anyone other than these specified
parties.
VICENTI, LLOYD & STUTZMAN LLP
November 14, 2008
-50-
DRAFT for Discussion Purposes Only
FINDINGS AND RECOMMENDATIONS
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SUMMARY OF AUDITOR RESULTS
June 30, 2008
Financial Statements
Type of auditor’s report issued:
Unqualified
Internal control over financial reporting:
Material weakness(es) identified?
Reporting condition(s) identified not considered
to be material weaknesses?
Yes
X
Noncompliance material to financial statements noted?
X
No
Yes
None reported
Yes
X
No
Yes
X
No
Federal Awards
Internal control over major programs:
Material weakness(es) identified?
Reporting condition(s) identified not considered
to be material weaknesses?
X
Type of auditor’s report issued on compliance for
major programs:
Yes
None reported
Unqualified
Any audit findings disclosed that are required to be
Reported in accordance with Circular A-133,
Section .510(a)
X
Yes
No
Identification of major programs tested
CFDA Number(s)
Name of Federal Program or Cluster
84.063, 84.375, 84.033, 84.007
84.334A
84.141N
84.126A
84.048, 84.243
Financial Aid Cluster
GEAR-UP
Migrant Education – High School Equivalency Program
Workability III
VTEA – Title I, Part C and Title II, Tech Prep
Dollar threshold used to distinguish between Type A
and Type B programs:
Auditee qualified as low-risk auditee?
$
300,000
Yes
-51-
X
No
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FINANCIAL STATEMENTS
June 30, 2008
FINDING 08-1 – JOURNAL ENTRY PROCEDURES
Finding: During our evaluation of journal entries, we noted that the District does not have a
process to review journal entries, either prior to or after entry into the general ledger system.
Employees who prepare journal entries directly post those without prior approval.
Recommendation: The District should evaluate journal entry preparation and recording
procedures and consider establishing a system whereby journal entries are prepared, reviewed
and authorized, and recorded by separate employees. At a minimum, journal entries should be
reviewed and authorized by an appropriate level employee other than the individual recording
the entry. Evidence of the review process should be available for audit.
District Response: Management concurs. Management will utilize the online workflow and
approval process available through Datatel. All journal entries will be approved by the
Controller, or the Chief Business Officer, or in the case of grants, the Grants Manager.
FINDING 08-2 – CONCURRENT ENROLLMENT
Finding: Per Education Code section 76002(a)(4) a community college district may not receive
state apportionment for special part-time and full-time students enrolled in physical education
courses in excess of five percent of the district’s total reported FTES of special part-time and
full-time students. During testing it was noted that procedures are not in place to calculate and
monitor compliance. Reports are not maintained and were therefore not available to verify
compliance at the census date. It is our understanding that the District is currently gathering the
data to verify compliance.
Recommendation: The District should develop procedures to monitor the FTES generated for
physical education courses in excess of the five percent maximum. Documentation of this
evaluation process and of compliance as of census dates should be available for audit. FTES
generated for concurrently enrolled students in PE courses found to be in excess of the five
percent rule should be excluded from the CCFS-320 report.
District Response: The District has developed a methodology for monitoring FTES generated
to physical education courses. The District filed an amended 320 report on November 1, 2008,
which reflected a reduction in FTES as a result of this finding.
-52-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FINANCIAL STATEMENTS
June 30, 2008
FINDING 08-3 – INTERNAL CONTROL
Finding: During our evaluation of internal control we noted the following deficiencies:
•
Cash Receipt Procedures: We noted that mail containing cash/checks is being opened at
numerous locations and no listing of cash/checks is being prepared and provided with the
deposits. Proper control over the cash receipt process includes opening of mail
containing cash/checks at a central location and the preparation of a listing of all receipts.
•
Bank Reconciliation: We noted that the bank reconciliations for the months of July 2007
through March 2008 were not completed until May 2008. Proper control over cash
relating to bank accounts includes the performance of timely bank reconciliations. This
will mitigate the risk of discrepancies and inconsistencies not being discovered and
investigated in a timely manner.
•
Authorized Signers: The signature, in the form of a signature plate, of the former Vice
President of Administrative Services, has continued to be used. In addition the former
Vice President is still listed as an authorized signer on several bank accounts. Proper
control over cash related to bank accounts includes the prompt removal of individuals no
longer authorized on the accounts.
Recommendation: We recommend the following changes to improve the internal control
procedures:
•
Cash Receipts Procedures: The District should evaluate the mail delivery system and
consider having cash/checks received by one or two employees who endorse the checks
and prepare a listing of cash/checks. At a minimum, a listing should accompany the
deposit. In the event that cash/checks are ultimately not deposited, a listing of items
received would provide a record to facilitate further inquiry or investigation.
•
Bank Reconciliations: The District should ensure that bank reconciliations are performed
in a reasonable time frame, not to exceed 30 days from the date the statement is received
from the bank.
•
Authorized Signers: The District should ensure that, upon termination of employment,
prompt notification is made to the bank to remove the employee from the authorized
signer list.
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DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FINANCIAL STATEMENTS
June 30, 2008
FINDING 08-3 – INTERNAL CONTROL
(continued)
District Response: The District has implemented a procedure by which the mailroom clerk
opens all mail containing checks and logs them. Bank statements will be reconciled within 30 to
45 days from the date the statement is received from the bank. The former Vice President of
Administrative Services was removed from the signature authorizations and the signature plate
has been changed. Furthermore, the Chief Business Officer will ensure that signatures remain
current
FINDING 08-4 – CONFLICT OF INTEREST
Finding: We obtained the listing of Economic Interest Designees, District officials and
employees with executive responsibilities, in order to determine if the District was in compliance
with the Political Reform Act requirement of public disclosure of personal assets and income via
the Form 700, “Statement of Economic Interest”. The results of our testing in September, 2008
indicated that 7 (including 3 board members) of 36 individuals listed had not completed and
returned their Form 700 for the 2007-08 fiscal year.
Recommendation: We recommend the organization ensure that all significant persons within
the District complete a conflict of interest statement annually. The District should determine
who is responsible for the collection and maintenance of this information. In addition, we
recommend that the organization evaluate and document those transactions or arrangements
involving significant persons to support the decision that the arrangement is in the District’s
“best interest”.
District Response: Management concurs. The President’s Office will ensure that Board
members’ conflict of interest forms are completed. Human Resources personnel will follow up
with District officials and ensure timely compliance as required.
-54-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FINANCIAL STATEMENTS
June 30, 2008
FINDING 08-5 – CALIFORNIA WORK OPPORTUNITY AND RESPONSIBILITY
TO KIDS (CalWORKs) STATE FUNDS AND CALWORKS FEDERAL
TEMPORARY ASSISTANCE FOR NEEDY FAMILIES FUNDS
Original Finding: 07-13
Finding: The CalWORKs handbook stipulates the following: “The District’s CalWORKs
program must have a system/process in place for case management to track a student’s
continuing eligibly for program services, progress made in achieving their educational goals and
tracking the services provided to support the student.” It further states, “The District’s
CalWORKs program must have a process for tracking the expenditure of CalWORKs funds to
ensure expenditures comply with legal requirements.” In our sample of 10 CalWORKs
recipients tested for eligibility requirements, we noted two recipients who were receiving
CalWORKs services who did not have the proper eligibility documentation through the County
Welfare Department for each academic term served. In addition, we were unable to determine if
eligibility was verified by the District at the beginning of each term for all students tested. The
District does not have a consistent mechanism for tracking student eligibility and for all
CalWORKs and TANF-funded services. Additionally, during our testing of expenditures we
noted twelve out of twenty expenditures tested had exceptions to these guidelines. Eleven of the
twelve expenditures were for child care services and work-study to students who were not
eligible CalWORKs students. One of the twelve expenditures was for a piece of furniture, which
is not an allowable expenditure per the CalWORKs handbook. The Director of CalWORKs
stated that they were given approval by the Chancellor’s Office, but no supporting
documentation of said communication was retained and available.
Recommendation: We recommend the District strengthen and develop an independent internal
tracking of student eligibility for all CalWORKs and TANF-funded services. Services provided
through other college departments, such as the Child Care Center and other departments, must be
coordinated with the CalWORKs program office and Monterey County to verify student's
ongoing eligibility for services, academic progress, and to monitor program expenses that are
directly attributable to support for the identified CalWORKs eligible recipients. Additionally,
the District should review all expenditures to ensure there are no additional ineligible student
expenditures charged to the CalWORKs program. The District should transfer all expenditures
for ineligible students discovered out of the CalWORKs program.
-55-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FINANCIAL STATEMENTS
June 30, 2008
FINDING 08-5 – CALIFORNIA WORK OPPORTUNITY AND RESPONSIBILITY
TO KIDS (CalWORKs) STATE FUNDS AND CALWORKS FEDERAL
TEMPORARY ASSISTANCE FOR NEEDY FAMILIES FUNDS
(continued)
District Response: The District has transferred responsibility of the CalWORSKs program to a
difference administrator. This administrator has taken steps to ensure that the CalWORKs
program and the TANF program are administered according to guidelines. This approach is
designed to ensure that benefits are awarded only to eligible students. In addition, the Business
Office will audit, on a sample basis, student awards to ensure compliance with the CalWORKs
program. The District will evaluate if any students were ineligible to receive benefits. The
District will review all expenditures to determine if there are additional unallowable student
expenditures charged to the CalWORKs program. The District will transfer any allowable
expenditures out of the CalWORKs program.
FINDING 08-6 – STANDARDS OF SCHOLARSHIP
Original Finding: 07-14
Finding: During the testing of State Compliance under the "Standards of Scholarship", per
California Code of Regulations (CCR) Title 5, Sections 55756.5 and 56014, the following
elements were missing as outlined below:
The college catalog does not have a publication of adopted procedures or regulations for:
"Limitations on remedial course work for a community college student stating
that no student shall receive more than 30 semester units (or 45 quarter units) of
credit in remedial coursework". Also, the system currently is not blocked to stop
students from exceeding these 30 semester units.
Recommendation: The District must establish a limit on the amount of remedial coursework a
community college student may take. The District must adopted procedures or regulations for
limitations on remedial coursework for a community college student. The limitations should
identify that no student shall receive more than 30 semester units (or 45 quarter units) of credit in
remedial coursework. The District also must publish the adopted procedures or regulations in the
college catalog under the appropriate heading.
District Response: This policy was approved through shared governance in February 2007.
The District did not publish a 2007-2008 catalog, therefore, the policy was not published in the
catalog. However, the policy was communicated to students in the schedules of classes. This
policy is included in the 2008-2009 catalog and procedures will be implemented by the
Admissions & Records office to ensure compliance.
-56-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FEDERAL AWARDS
June 30, 2008
FINDING 08-7 – ALLOWABLE COSTS –
COMPENSATION FOR PERSONAL SERVICES
CFDA Title and Number: GEAR UP (GEAR UP Soledad and GEAR UP East Salinas),
(CFDA #84.334A); Title IV E/Training, (CFDA #93.658); Workability, (CFDA #84.126A);
Migrant Ed-High School Equivalency Program, (CFDA #84.141N); and VTEA, (CFDA #84.048
and 84.243)
Federal Award Number: P334A020101-07 and P334A060158-07; P0315070022;
51600708320218; S141A060007-07A; and 07-C01-021 (respectively)
Name of Federal Agency: U.S. Department of Education and Department of Health and
Human Services
Name of Pass-through Agency: Title IV E/Training and Workability are pass-through:
Chancellor’s Office; VTEA pass-through: California State Department of Rehabilitation
Compliance Requirement: B. Allowable Costs/Cost Principals
Criteria: Procedures and controls over how the District ensures compliance with time
accounting requirements were found to be ineffective. We found that no centralized monitoring
is in place. This appears to leave compliance up to each program administrator. The compliance
requirement has been the subject of re-occurring compliance comments. This results from the
District not having a key individual responsible for ensuring uniform application of required
procedures.
Further, in the programs subject to testing, we found that the required certifications were not
prepared, collected, and maintained to document compliance.
Condition: OMB Circular A-21, Cost Principles for Educational Institutions, Part J, General
Provisions for Selected Items of Cost, No. 10, Compensation for Personal Services. (1)(e) At
least annually, a statement will be signed by the employee, principal investigator, or responsible
official(s) using suitable means of verification that the work was performed, stating that salaries
and wages charged to sponsored agreements as direct charges and to indirect cost are reasonable
in relation to work performed.
Effect: Inadequate monitoring of program compliance requirements leaves the District
vulnerable to noncompliance that could result in loss of funding and disallowed costs.
Recommendation: We recommend that the District centralize this function to support adequate
monitoring of compliance. Further, by centralizing this function, the District will be better able
to disseminate compliance specific information to program directors and provide a key link
necessary to prevent future non-compliance.
-57-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FEDERAL AWARDS
June 30, 2008
FINDING 08-7 – ALLOWABLE COSTS –
COMPENSATION FOR PERSONAL SERVICES
(continued)
Questioned Cost: Includes salaries and benefits for all multi-funded permanent professional or
professional staff of approximately $113,600. (Workability $24,772; Gear-Up $82,843; and
Migrant Ed-High School Equivalency Program $6,059). Questioned costs have not been
quantified for single funded employees because we do not believe there is evidence that
employees are being charged inappropriately to the above mentioned programs; however, the
District should be aware that if a federal audit was to occur, funding could be in jeopardy.
District Response: On July 1, 2008 the District hired a Grants Manager who will ensure
compliance. The District developed a procedure, effective July 1, 2008, to address this finding,
including training and quarterly monitoring.
FINDING 08-8 – PROCUREMENT, SUSPENSION AND DEBARMENT –
SUSPENSION OR DEBARMENT CERTIFICATIONS FOR CONTRACTS
BETWEEN $25,000 TO $100,000
Original Finding: 07-8
CFDA Title and Number: GEAR UP (GEAR UP Soledad and GEAR UP East Salinas as well)
(CFDA #84.334A)
Federal Award Number: P334A020101-07 and P334A060158-07
Name of Federal Agency: U.S. Department of Education
Name of Pass-through Agency: Not applicable
Criteria: Title 34 – Education, Part 80 – Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments – Sub-part C – Pre-Award
Requirements, Section 80.35 Sub awards to debarred and suspended parties:
•
Grantees and sub grantees must not make any award or permit any award (sub grant or
contract) at any tier to any party, which is debarred or suspended or is otherwise
excluded from or ineligible for participation in Federal assistance programs under
Executive Order 12549, "Debarment and Suspension."
-58-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FEDERAL AWARDS
June 30, 2008
FINDING 08-8 – PROCUREMENT, SUSPENSION AND DEBARMENT –
SUSPENSION OR DEBARMENT CERTIFICATIONS FOR CONTRACTS
BETWEEN $25,000 TO $100,000
(continued)
OMB Circular A-110, Grants and Agreements with Institutions of Higher Education, Hospitals,
and Other Non-Profit Organizations, Sub-Part C, Pre-Award Requirements, Section .33
Debarment and suspension:
•
Federal awarding agencies and recipients shall comply with the nonprocurement
debarment and suspension common rule implementing E.O.s 12549 and 12689,
"Debarment and Suspension." This common rule restricts sub awards and contracts with
certain parties that are debarred, suspended, or otherwise excluded from or ineligible for
participation in Federal assistance programs or activities.
Condition: Internal controls including policies and procedures necessary to insure compliance
with debarment requirements are not in place. Further, required debarment certifications for each
grant subrecipient were not obtained per the requirements of the Federal regulations. This
certification must be done not only on all vendors over $25,000, but also must be done for all
subrecipients of Federal programs whose spending is over $25,000.
Effect: Grant requirements specify that the certifications must be obtained prior to entering into
an agreement to provide the sub award.
Recommendation: We recommend the District review its policies and procedures to verify all
vendors who are providing services to federally funded programs in excess of $25,000 have
verified that the entity is not suspended or debarred or otherwise excluded. This verification may
be accomplished by checking the Excluded Parties List System (EPLS) maintained by the
General Services Administration (GSA), collecting a certification from the entity, or adding a
clause or condition to the covered transaction with that entity. The District should also update
contract templates for all contract types that exceed $25,000 to avoid a violation of the Executive
Order 12549.
Questioned Cost: None.
District Response: The District has updated its contract template to include a clause about
suspension or debarment.
-59-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FEDERAL AWARDS
June 30, 2008
FINDING 08-9 – SUBRECIPIENT MONITORING
Original Finding: 07-9
CFDA Title and Number: GEAR UP Soledad (CFDA #84.334A)
Federal Award Number: P334A020101-07
Name of Federal Agency: U.S. Department of Education
Name of Pass-through Agency: Not applicable
Criteria: OMB Circular A-133, Audits of State and Local Governments and Not-for-profit
Organizations, Section 400 (d) Pass-through entity responsibilities.
Condition: During testing compliance requirements for GEAR UP Soledad, we noted the
following deficiencies of noncompliance in regards to site monitoring: It appears Soledad is
receiving Federal funds from Hartnell, but not reporting them as Federal revenue. Therefore, the
site is not being properly monitored as a subrecipient.
Effect: The District must be responsible for accurately communicating requirements,
monitoring compliance, perform monitoring, ensure proper reporting, and follow-up on any
corrective actions that result from audits that the subrecipient undergoes. Non-compliance by
subrecipients can place the District at risk.
Recommendation: Effective documentation includes agreements that include the name of the
award, awarding agency, and Catalog of Federal Domestic Assistance numbers. Clear
identification of applicable Federal compliance requirements, oversight, and follow-up
requirements should be integrated into agreements.
Questioned Cost: None.
District Response: On July 1, 2008 the District hired a Grants Manager who will ensure
compliance. The District developed a procedure, effective July 1, 2008, to address this finding.
The procedure includes a change in the contract template that clarifies the requirements of
subrecipients.
-60-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
RELATED TO FEDERAL AWARDS
June 30, 2008
FINDING 08-10 – PHYSICAL INVENTORY OF CAPITAL ASSETS
CFDA Title and Number: VTEA – Title I, Part C, CFDA #84.048
Federal Award Number: 07-C01-021
Name of Federal Agency: U.S. Department of Education
Name of Pass-through Agency: Chancellor’s Office
Criteria: OMB Circular A-110, Uniform Administrative Requirements for Grants and
Agreements Section 34(f)(3), Property Management
Condition: Through inquiry, we determined that a physical inventory of equipment had not
been performed in more than two years. This appears to be a systemic organizational issue and
would apply to all grants subject to compliance requirement F. Equipment and Real Property
Management.
Effect: The existence and location of equipment purchased with Federal funding is in question.
Recommendation: The District should conduct a physical inventory of all equipment purchased
with Federal funding as soon as possible. In the future, this process should be repeated every
two years in order to be in compliance with Federal regulations.
Questioned Cost: For the asset audited in the above program the cost is $8,559.
District Response: Management concurs. Management will develop a procedure for
conducting and tracking the physical inventory of capital assets every two years. The District
will review the asset in question to identify its existence and location.
-61-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-1 – BANK RECONCILIATION –
FINANCIAL AID CHECKING ACCOUNT
Finding: We noted that the District's financial aid checking account had outstanding checks that
were stale dated in the amount of approximately $42,000. These checks were written as far back
as July 2003 and remain on the reconciling items list for the bank reconciliation for the account.
Recommendation: The District should implement procedures that checks over one year old are
considered to be stale dated and are generally not accepted by the banks for payments. All
checks over six months old should be reviewed and investigated to determine if any action is
needed, such as adjusting off the District's books by crediting back the amount to the appropriate
account. If someone later claims ownership of the stale-dated checks, the District should process
a new check.
Current Status: Implemented
FINDING 07-2 – NEGATIVE ACCOUNT BALANCES –
ASSOCIATED STUDENT BODY FUND, THE SCHOLARSHIP, LOAN,
AND TRUST FUND, AND THE INTERCOLLEGIATE ATHLETIC FUND
Finding: We noted several club/trust accounts that have negative balances within the
Associated Student Body Funds, the Scholarship, Loan, and Trust Fund, and the Intercollegiate
Athletic Fund.
Recommendation: The District should implement procedures to restrict clubs with negative
balances from incurring additional expenses that are not supplemented with revenue earnings.
This would improve the internal controls over disbursements and prevent clubs from deficit
spending.
Current Status: Significant improvement noted.
-62-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-3 – VENDING MACHINES
Finding: In our observation of internal controls for the collection of money for the vending
machines, we noted that the cash is not being collected in dual custody.
Recommendation: The District should review and implement procedures addressing the lack of
controls noted in the collection of cash for vending machines throughout the District. Cash
should be collected in dual control in order to properly safeguard the cash and to provide an
adequate segregation of duties.
Current Status: Implemented
-63-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-4 – ELIGIBILITY DETERMINATION –
VERIFICATION, AID PACKAGING
Programs Affected: Student Financial Aid Cluster - U.S. Department of Education (DOE),
Federal Supplemental Educational Opportunity Grants (FSEOG) (CFDA #84.007), Federal Pell
Grant Program (CFDA #84.063), Federal Work Study Program (CFDA #84.033), Federal
Academic Competitiveness Grant (CFDA #84.375)
Criteria: Internal Controls: OMB Circular A-133, Sub-part C, Section 300, Part b, states that
the auditee is responsible for "maintaining internal control over Federal programs that provides
reasonable assurance that the auditee is managing Federal awards in compliance with laws,
regulations, and their provisions of contracts or grant agreements that could have a material
affect on each of its Federal programs".
Condition: Federal Academic Competitiveness Grant: In the review of student financial aid
files and internal control procedures over eligibility and verification, we noted that the above
criteria over Title IV funds were not appropriately and consistently followed. In a test of 25
student files, one student tested that had applied for the Federal Academic Competitiveness
Grant had not graduated from high school. This student's records within the system indicated
they had also received both a Pell award and a Bogg fee waiver.
Recommendation: The District should adopt a procedure to update the student eligibility
whenever new information is encountered. Though the District has a policy for reviewing files
and awards, this information should be re-established for the department as to properly
determine eligibility for Federal awards.
Questioned Cost
None.
Current Status: Implemented
-64-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-5 – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Programs Affected: Foster and Kinship Care Educational Program CFDA #93.658
Child Development Training Consortium CFDA #93.575
Child Care Food Program CFDA #10.558
California Early Childhood Mentor Program CFDA #93.575
GEAR UP - East Salinas CFDA #84.334A
Title IV E/Training CFDA #93.658
Louis Stokes Alliance for Minority Participation CFDA #47.076
Criteria: Circular A-133 requires the auditee to prepare a Schedule of Expenditures of Federal
Awards (SEFA) for the period covered by the auditee's financial statements. At a minimum, the
schedule should:
•
•
•
List individual Federal programs by Federal agency.
Include, for Federal awards received as a sub-recipient, the name of the pass-through
entity and the identifying number assigned by the pass-through entity.
Provide the total Federal awards expended for each individual Federal program and the
CFDA number or other identifying number when the CFDA information is not available.
Condition: Internal Controls: A complete SEFA was prepared by the District; however, we
noted the following errors and omissions in the initial SEFA:
1. The Foster and Kinship program is funded both by the State and Federal government.
The District recorded all revenue as State and omitted the Federal portion for the SEFA.
2. The Child Development Training Consortium is federally funded as a pass through from
Yosemite Community College District. This award was recorded as a State award and
omitted from the SEFA.
3. The Child Care Food Program is a federally funded program passed through the
California Department of Education. This award was recorded as a State award and
omitted from the SEFA.
4. The California Early Childhood Mentor Program was on the schedule of State awards.
The program is federally funded as a pass through from San Francisco Community
College District. There was no revenue or expenses for 2006-2007; however, it should
still be tracked as a Federal program.
5. The GEAR UP East Salinas program's revenues and expenditures were understated by
$98,185 on the SEFA.
-65-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-5 – SCHEDULE EXPENDITURES OF FEDERAL AWARDS
(continued)
Condition: (continued)
6. Approximately $207,776 of Federal revenue for the Title IV - E/Training program was
transferred to the unrestricted General Fund as "Other Local Revenue" resulting in the
program being understated on the SEFA.
7. On the SEFA, the District showed $300 of revenue and expense from a carryover grant
from 2005-2006. Upon inspection of the prior year SEFA, it was noted that the entire
award was recognized in the 2005-2006 fiscal year.
Recommendation: We recommend that the District review its procedures over the collection of
data to be included in the SEFA and also review its existing format of its SEFA to ensure that it
includes all above noted required elements.
Questioned Cost: None. Reclassification entries were done for reporting.
Current Status: Implemented
-66-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-6 – CASH MANAGEMENT
Programs Affected: Student Financial Aid Cluster - U.S. Department of Education (DOE),
Federal Supplemental Educational Opportunity Grants (FSEOG) (CFDA #84.007), Federal Pell
Grant Program (CFDA #84.063), Federal Work Study Program (CFDA #84.033), Federal
Academic Competitiveness Grant (CFDA #84.375)
Criteria: Internal Controls: OMB Circular A-133, Sub-part C, Section 300, Part b, states that
the auditee is responsible for "maintaining internal control over Federal programs that provides
reasonable assurance that the auditee is managing Federal awards in compliance with laws,
regulations, and their provisions of contracts or grant agreements that could have a material
affect on each of its Federal programs".
Condition: Federal Bank Account: All schools participating in receiving Federal funding from
the Grant Administration and Payment System (GAPS) must adhere to certain requirements.
(GAPS is the central repository for payment transactions of schools that receive cash from ED.)
One of these requirements is that the institution receiving these funds must maintain a bank
account into which the Department transfers, or the school deposits, FSA program funds. This
account must include the phrase "Federal funds" in the name of the account. The bank account
used by Hartnell Community College for this purpose does not contain the phrase "Federal
Funds".
Recommendation: The District should contact the financial institution used to deposit and hold
their Federal funds and make sure they are in compliance with the above requirements.
Questioned Cost: None.
Current Status: Implemented
-67-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-7 – ALLOWABLE COSTS –
COMPENSATION FOR PERSONAL SERVICES
Programs Affected: U.S. Department of Education, GEAR UP (GEAR UP Soledad and GEAR
UP East Salinas as well) (CFDA #84.334A), Department of Health and Human Services, (Passed
through County of Monterey); Title IV E/Training, (CFDA #93.658)
Criteria: Procedures and controls over how the District ensures compliance with time
accounting requirements were found to be ineffective. We found that no centralized monitoring
is in place. This appears to leave compliance up to each program administrator. The compliance
requirement has been the subject of re-occurring compliance comments. This results from the
District not having a key individual responsible for ensuring uniform application of required
procedures. Further, in the programs subject to testing, we found that the required certifications
were not prepared, collected, and maintained to document compliance.
Condition: OMB Circular A-21, Cost Principles for Educational Institutions, Part J, General
Provisions for Selected Items of Cost, No. 10, Compensation for Personal Services. (1)(e) At
least annually, a statement will be signed by the employee, principal investigator, or responsible
official(s) using suitable means of verification that the work was performed, stating that salaries
and wages charged to sponsored agreements as direct charges and to indirect cost are reasonable
in relation to work performed.
Effect: Inadequate monitoring of program compliance requirements leaves the District
vulnerable to noncompliance that could result in loss of funding and disallowed costs.
Recommendation: We recommend that the District centralize this function to support adequate
monitoring of compliance. Further, by centralizing this function, the District will be better able
to disseminate compliance specific information to program directors and provide a key link
necessary to prevent future non-compliance.
Questioned Cost: None.
Current Status: Not implemented. See current year finding 08-7.
-68-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-8 – PROCUREMENT, SUSPENSION AND DEBARMENT –
SUSPENSION OR DEBARMENT CERTIFICATIONS FOR CONTRACTS
BETWEEN $25,000 TO $100,000
Program Affected: U.S. Department of Education, GEAR UP (GEAR UP Soledad and GEAR
UP East Salinas as well) (CFDA #84.334A)
Criteria: Title 34 – Education, Part 80 – Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments – Sub-part C – Pre-Award
Requirements, Section 80.35 Sub awards to debarred and suspended parties:
•
Grantees and sub grantees must not make any award or permit any award (sub grant or
contract) at any tier to any party, which is debarred or suspended or is otherwise
excluded from or ineligible for participation in Federal assistance programs under
Executive Order 12549, "Debarment and Suspension."
OMB Circular A-110, Grants and Agreements with Institutions of Higher Education, Hospitals,
and Other Non-Profit Organizations, Sub-Part C, Pre-Award Requirements, Section .33
Debarment and suspension:
•
Federal awarding agencies and recipients shall comply with the nonprocurement
debarment and suspension common rule implementing E.O.s 12549 and 12689,
"Debarment and Suspension." This common rule restricts sub awards and contracts with
certain parties that are debarred, suspended, or otherwise excluded from or ineligible for
participation in Federal assistance programs or activities.
Condition: Internal controls including policies and procedures necessary to insure compliance
with debarment requirements are not in place. Further, required debarment certifications for
each grant subrecipient were not obtained per the requirements of the Federal regulations. This
certification must be done not only on all vendors over $25,000, but also must be done for all
subrecipients of Federal programs whose spending is over $25,000.
Effect: Grant requirements specify that the certifications must be obtained prior to entering into
an agreement to provide the sub award.
Recommendation: We recommend the District review its policies and procedures to verify all
vendors who are providing services to federally funded programs in excess of $25,000 have
verified that the entity is not suspended or debarred or otherwise excluded. This verification
may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the
General Services Administration (GSA), collecting a certification from the entity, or adding a
clause or condition to the covered transaction with that entity. The District should also update
contract templates for all contract types that exceed $25,000 to avoid a violation of the Executive
Order 12549.
Questioned Cost: None.
Current Status: Not implemented. See current year finding 08-8.
-69-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-9 – SUBRECIPIENT MONITORING
Program Affected: U.S. Department of Education, GEAR UP Soledad (CFDA #84.334A)
Criteria: OMB Circular A-133, Audits of State and Local Governments and Not-for-profit
Organizations, Section 400 (d) Pass-through entity responsibilities.
Condition: During testing compliance requirements for GEAR UP Soledad, we noted the
following deficiencies of noncompliance in regards to site monitoring: It appears Soledad is
receiving Federal funds from Hartnell, but not reporting them as Federal revenue. Therefore, the
site is not being properly monitored as a subrecipient.
Effect: The District must be responsible for accurately communicating requirements,
monitoring compliance, perform monitoring, ensure proper reporting, and follow-up on any
corrective actions that result from audits that the subrecipient undergoes. Non-compliance by
subrecipients can place the District at risk.
Recommendation: Effective documentation includes agreements that include the name of the
award, awarding agency, and Catalog of Federal Domestic Assistance numbers. Clear
identification of applicable Federal compliance requirements, oversight, and follow-up
requirements should be integrated into agreements.
Questioned Cost: None.
Current Status: Not implemented. See current year finding 08-9.
-70-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-10 – SALARIES OF CLASSROOM INSTRUCTORS
(50 PERCENT LAW) – LOTTERY SUBFUND
Finding: The District has not established a separate account/sub fund to account for the receipt
and expenditures of unrestricted lottery funds in accordance with Government Code, Section
880.5(k). As outlined in the Contracted District Audit Manual, the lack of a separate lottery
fund, account or sub fund will result in a recordkeeping finding.
Recommendation: The District needs to create the above mentioned sub fund to be in
compliance with the requirements.
Current Status: Implemented
FINDING 07-11 – NON RESIDENCY ENROLLMENT FEE CALCULATION
Finding: In our recalculation of enrollment fee testing, it was revealed that most nonresident
students tested were improperly charged enrollments fees. This was the case for four out of five
nonresidential students selected. Inquiry with District cashier and Admissions and Records
personnel revealed that an incorrect fee table was used for an undetermined amount of time.
Recommendation: The District should continue to utilize the correct enrollment fee table in
order to maximize revenue that it is entitled and to ensure that the students are being charged the
correct amount for enrollment fees.
Current Status: Implemented
FINDING 07-12 – STUDENTS ACTIVELY ENROLLED
Finding: In the testing of students actively enrolled, it was found that two students that were
dropped by the instructor on the census date, and had never attended class, were counted for
apportionment. Additionally, one student tested that had dropped before the census date was
never removed from the roster and also counted for apportionment.
Recommendation: The District should adopt or revise a policy to adequately monitor drop
dates and census rosters as to correctly report FTES on the CCFS 320 Attendance Report.
Current Status: Implemented
-71-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-13 – CALIFORNIA WORK OPPORTUNITY AND RESPONSIBILITY
TO KIDS (CalWORKs) STATE FUNDS AND CALWORKS FEDERAL
TEMPORARY ASSISTANCE FOR NEEDY FAMILIES FUNDS
Finding: In our sample of 25 CalWORKs recipients for eligibility requirements, we noted five
recipients who were receiving CalWORKs services, but they did not have the proper eligibility
documented through the County Welfare Department for each academic term the recipient was
served. We were unable to determine if eligibility was verified at the beginning of each term for
all students tested. The District does not have a consistent tracking mechanism for tracking
student eligibility and for all CalWORKs and TANF-funded services.
Recommendation: We recommend the District strengthen and develop an independent internal
tracking of student eligibility and for all CalWORKs and TANF-funded services. Services
provided through other college departments, like the Child Care Center and other related
departments, must be coordinated with the CalWORKs program office and Monterey County to
also verify a student's ongoing eligibility for services, academic progress, and to monitor
programs expenses that are directly attributable to support for the identified CalWORKs eligible
recipients.
Current Status: Not implemented. See current year finding 08-5.
-72-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-14 – STANDARDS OF SCHOLARSHIP
Finding: During the testing of State Compliance under the "Standards of Scholarship", per
California Code of Regulations (CCR) Title 5, Sections 55756.5 and 56014, the following
elements were missing as outlined below:
The college catalog does not have a publication of adopted procedures or regulations for:
"Limitations on remedial course work for a community college student stating
that no student shall receive more than 30 semester units (or 45 quarter units) of
credit in remedial coursework". Also, the system currently is not blocked to stop
students from exceeding these 30 semester units.
Recommendation: The District must establish a limit on the amount of remedial coursework a
community college student may take. The District must adopted procedures or regulations for
limitations on remedial coursework for a community college student. The limitations should
identify that no student shall receive more than 30 semester units (or 45 quarter units) of credit in
remedial coursework. The District also must publish the adopted procedures or regulations in the
college catalog under the appropriate heading.
Current Status: Not implemented. See current year finding 08-6.
-73-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-15 – STANDARDS OF SCHOLARSHIP
Finding: The compliance requirements for State compliance under the "Standards of
Scholarship" for course repetitions are that students who had repeated the same course two times
due to substandard coursework should not be claimed for apportionment for the second repeat
per California Code of Regulations, Title 5, Sections 55763 and 58161 (b). It only allows one
repetition of a course where substandard work has previously been recorded.
The District's I.T. Department has made modifications to the system to prevent this from
happening. However, one student was found to be claimed for apportionment during the
Summer of 2006, which was before the District implemented the changes in the system. The
District indicated that the annual 320 report was to be revised. This had not been done as of the
completion of the audit.
Recommendation: We recommend that the District work with their I.T. Department and make
the necessary program adjustments to their system to correct this apparent system oversight. The
District should also submit a revises annual CCFS 320 Attendance Report when know instances
of improper FTES reporting are known.
Current Status: Implemented
-74-
DRAFT for Discussion Purposes Only
HARTNELL COMMUNITY COLLEGE DISTRICT
STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
June 30, 2008
FINDING 07-16 – CCFS 320 APPORTIONMENT ATTENDANCE REPORT
Finding: During the Fall 2006 term, the District experienced a faculty strike which resulted in
some classes not meeting during their scheduled times. The District and the Chancellor's Office
was able to come to a compromise about how the strike was going to effect the District's CCFS
320 Apportionment Attendance report and how many FTES were going to be deducted. During
the testing of the District's annual CCFS 320 Attendance Report, it was noted that the District
did not deduct the agreed upon amount of 2.38 FTES for Independent Study Weekly census
courses. At the time of fieldwork, it was understood that the District was going to file an
amended annual CCFS 320 Attendance Report to properly reflect the agreement with the
Chancellor's Office. It was also noted that the District did not deduct FTES claimed for excessive
repeated courses for the Summer 2006 term as mentioned in the Standards of Scholarship finding
previously mentioned. This deduction was also to take place on the amended annual CCFS 320
Attendance Report. The CCFS 320 Attendance Report was never revised and, therefore, the
FTES was improperly stated on the annual CCFS 320 Attendance Report.
Recommendation: The District should contact the Chancellor's Office and discuss the best way
to account for the FTES that were claimed for State support which should have been deducted.
Also, the District should ensure that all repeated coursework in excess of California Code of
Regulations - Title V are not claimed for State support.
Current Status: Implemented
-75-
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Accept Measure H General Obligation Bonds
Independent Accountants’ Report
(Performance Audit) and Financial Audit for
2007-2008
VIII. D.
Area:
Status:
Office of Support Operations
Supplement#: OSO-5
Action
Prepared by: Barbara Yesnosky
Recommended Action:
That the Board of Trustees accepts the Measure H General Obligation Bonds, Series A
Independent Accountants’ Report (Performance Audit) and Financial Audit for 2007-2008.
Summary:
In November, 2002, voters of the Hartnell Community College District approved Bond
Measure H for $131 million bond issue to fund capital improvements. A Performance Audit
has been performed in accordance with Article 13 (A), Section 1 (C) of the California
Constitution, which states: “A requirement that the school district board, community college
board, or county office of education conduct an annual, independent performance audit to
ensure that the funds have been expended only on the specific projects listed.”
The attached Performance Audit and Financial Audit were prepared by District-contracted
independent auditors as part of the annual audit. It was conducted to ensure that expenditures
have been made only on specific projects listed in the bond covenants and that expenditures are
in accordance with the voter-approved bond measure. The Performance Audit and the
Financial Audit were provided to the Bond Oversight Committee on November 12, 2008.
Budget Implications:
None
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Adopt Resolution 08:16, Authorizing the
Advanced Refunding of All or Portion of the
California Community College Financing
Authority Lease Revenue Bonds, Series
2006A
VIII. E.
Area:
Status:
Office of Support Services
Action (Roll Call Vote)
Supplement OSO-1
Prepared by: Barbara Yesnosky
Recommended Action:
That the Board of Trustees adopts Resolution 08:16, Authorizing the Advanced Refunding of
All or Portion of the California Community College Financing Authority Lease Revenue
Bonds, Series 2006A.
Summary:
The lease revenue bonds were issued on January 20, 2006 to refinance the certificates of
participation issued on March 16, 2000. The certificates of participation were issued to finance
the construction of the King City Education Center.
On November 5, 2002 the voters of Monterey and San Benito Counties authorized the issuance
of $131,000,000 of general obligation bonds. The King City Education Center was included as
an approved capital project under the election, and the King City Educational and Facility
Master Plans were adopted by the Board April 1, 2008 included this acquisition. These general
obligation bonds will be used to defease the lease revenue bonds.
Piper Jaffray is preparing a verification report to determine the exact dollar amount to be placed
in escrow in order to defease the lease revenue bonds.
Budget Implications:
There is no impact on the general fund.
HARTNELL COMMUNITY COLLEGE DISTRICT
RESOLUTION NO. 08:16
A RESOLUTION OF THE BOARD OF TRUSTEES OF THE
HARTNELL COMMUNITY COLLEGE DISTRICT (MONTEREY
AND SAN BENITO COUNTIES, CALIFORNIA) AUTHORIZING
THE ADVANCE REFUNDING OF ALL OR A PORTION OF THE
CALIFORNIA
COMMUNITY
COLLEGE
FINANCING
AUTHORITY LEASE REVENUE BONDS, SERIES 2006A FROM
PROCEEDS FROM THE SALE OF THE DISTRICT’S 2002
GENERAL OBLIGATION BONDS, SERIES B, AND APPROVING
CERTAIN OTHER MATTERS RELATED THERETO
WHEREAS, a duly called election was held in the Hartnell Community College District (the
“District”) Monterey and San Benito Counties, State of California, on November 5, 2002; and
WHEREAS, at such election (the “Election”) more than fifty-five percent of the voters of
the District voted to authorize the issuance and sale of not-to-exceed $131,000,000 of general
obligation bonds of the District for various purposes, including the discharge of other long-term debt
of the District; and
WHEREAS, financing the District’s King City Education Center (the “Center”) was
identified as a voter approved capital project under the Election; and
WHEREAS, on March 16, 2000, the District executed and delivered its Series 2000
Certificates of Participation (Hartnell CCD Education and Training Center) (the “2000 COPs”), in
the aggregate principal amount of $2,415,000, for the purpose of financing the construction of the
Center; and
WHEREAS, on April 30, 2003, the District issued the first series of bonds pursuant to the
Election in an aggregate principal amount of $35,000,000;
WHEREAS, on June 28, 2006, the District issued the second series of bonds pursuant to the
Election in an aggregate principal amount of $34,995,517.60 (the “Series B Bonds”);
WHEREAS, on January 20, 2006, the California Community College Financing Authority
(the “Authority”) issued its Lease Revenue Bonds, Series 2006A (the “Lease Revenue Bonds”) on
behalf of the District, which refinanced the 2000 COPs; and
WHEREAS, on April 1, 2008, the Board of Trustees of the District approved the King City
Educational and Facility Master Plans; and
WHEREAS, the Board of Trustees of the District (the “Board”) desires to use unspent
proceeds derived from the sale of the Series B Bonds to advance refund all or a portion of the Lease
Revenue Bonds (the “Refunded Bonds”); and
WHEREAS, to accomplish the refunding of the Refunded Bonds, the Board has determined
that it is necessary and desirable to enter into an escrow agreement (the “Escrow Agreement”)
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pursuant to which proceeds from the sale of the Series B Bonds shall be deposited into an escrow
fund (the “Escrow Fund”), and that the sufficiency of such funds to refund the Refunded Bonds,
together with interest earnings thereon, be verified by a firm of certified public accountants (the
“Verification Agent”) selected by the District;
WHEREAS, all acts, conditions and things required by law to be done or performed have
been done and performed in strict conformity with the laws regarding the application of proceeds of
general obligation bonds of the District, and the discharge of indebtedness of the District, including
the refunding authorized herein, is within all limits prescribed by law;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE
HARTNELL COMMUNITY COLLEGE DISTRICT, AS FOLLOWS:
SECTION 1. Findings. The Board hereby specifically finds and declares that the actions
authorized hereby constitute and are true and correct with respect to the public affairs of the District,
and that the statements, findings and determinations of the District set forth herein are true and
correct, and the Board hereby declares its intention of entering into the Escrow Agreement described
in Section 3 hereof.
SECTION 2. Authorization of Refunding; Transfer of Proceeds of Series B Bonds.
The Board hereby expresses its intention to refinance all or a portion of the Refunded Bonds using
proceeds currently on deposit in the Building Fund for the Series B Bonds maintained by the County
of Monterey (the “County”). The County is hereby authorized to transfer from the Building Fund to
the Escrow Fund such amount of Series B Bond proceeds as directed by an Authorized Officer
(defined herein).
SECTION 3. Approval of Escrow Agreement. The form of the Escrow Agreement, by
and among the Authority, the District and U.S. Bank National Association (the “Escrow Agent”),
substantially in the form on file with the Secretary of the Board, is hereby approved and the
Superintendent/President of the District, the Vice President/Assistant Superintendent, Administrative
Services of the District, or a designated deputy thereof (collectively, the “Authorized Officers”), each
alone, are hereby authorized and directed, for and in the name and on behalf of the District, to
execute and deliver the Escrow Agreement in substantially said form, with such changes therein as
such officer or person or persons may require or approve, such approval to be conclusively evidenced
by the execution and delivery thereof. The Authorized Officers are further authorized to determine
the amount of proceeds of the Series B Bonds to be deposited with the Escrow Agent to accomplish
the refunding of the Refunded Bonds, if the conditions set forth in this Resolution are satisfied.
SECTION 4. Appointment of Bond Counsel, Financial Advisor and Verification
Agent. The Board hereby approves the appointment of Stradling Yocca Carlson & Rauth, a
Professional Corporation, as bond counsel to the District, Piper Jaffray & Co. as financial advisor to
the District, and Causey, Demgen & Moore Inc., as Verification Agent, all with respect to the
refunding of the Refunded Bonds.
SECTION 5. Other Actions. Officers of the Board and District officials and staff are
hereby authorized and directed, jointly and severally, to do any and all things and to execute and
deliver any and all documents which they may deem necessary or advisable in order to proceed with
the refunding of the Refunded Bonds and otherwise carry out, give effect to and comply with the
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terms and intent of this Resolution. Such actions heretofore taken by such officers, officials and staff
are hereby ratified, confirmed and approved.
SECTION 6. Effective Date. This Resolution shall take effect immediately upon its
passage.
PASSED AND ADOPTED this 2nd day of December, 2008, by the following vote:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
President, Board of Trustees
Hartnell Community College District
Attest:
Secretary, Board of Trustees
Hartnell Community College District
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AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Approve Campus Closure
VIII. F.
Area:
Status:
Superintendent/President
Action
Prepared by: Phoebe Helm
Recommended Action:
That the Board of Trustees approves the recommendation to close campus from Sunday,
December 21, 2008 until Monday, January 5, 2009 and provide affected employees the option
to take either three days of earned leave time or two days without pay for three days off.
Summary:
The administration and affected employee groups, CSEA and L-39, are recommending that the
College close from Sunday, December 21, 2008 until Monday, January 5, 2009. CSEA and
L-39 employees, as well as administrators, will, during this period, take either three days of
earned leave time or two days without pay for three days off.
Budget Implications:
The impact to the budget is not yet known, but it is anticipated that closing the college for two
weeks will result in some utility and salary savings.
AGENDA ITEM FOR BOARD MEETING OF:
Title:
December 2, 2008
Number:
Acknowledge and Award Program/Project
Management Agreement
VIII. G.
Area:
Status:
Superintendent/President
Action
Prepared by: Phoebe Helm
Recommended Action:
That the Board of Trustees acknowledges and awards the Program/Project Management
agreement to ___________________________ (Supporting documents will be available after
the selection process is completed)
Summary:
The District is interested in forwarding its long-range building/facilities program with continued
planning and support, and ensuring that the best and most cost effective services are provided
for Bond construction and other construction projects on campus.
Beginning October 29, 2008 the District issued a Request for Qualifications for professional
service firms for Program/Project Management. Soliciting information from qualified firms
and thorough review of the Statements of Qualifications by a College task force has resulted in
the District’s ability to select a successful responsive firm for Program/Project Management.
Sealed responses which included Statements of Qualifications were received from _____ firms.
Of these firms, __#___ were interviewed and ______________________ was selected.
Term:
Budget Implications: