PERALTA COMMUNITY COLLEGE DISTRICT
TEAM MEETING
March 10, 2010
MINUTES
CALL TO ORDER
The meeting was called to order at 10:00 am by EdMac consultant, Tom Henry.
ROLL CALL
Members Present: Judy Cohen, Jeanette Dong, Wise E. Allen, Sean Brooke, Carmen N. Fairley, Sheryl Queen, Joseph J. Bielanski Jr., MaryBeth Benvenutti, Jim Bracy, Wise E. Allen,
Nancy Pak, Jacob Ng, Dettie Del Rosario, Debbie Budd, Jeff Heyman, Minh Lam, John Banisadr and Chancellor Elihu Harris.
Absent: Sadiq Ikharo
Consultants Present: Tom E. Henry, EdMac; Susan Rinne, EdMac; Diane Hughes, Ciber; Corey Wathen, Los Rios ; Jerry Kenney, Ciber, Teena Atalig, State Chancellor’s office; and
Michelle Plumbtree, FCMAT.
New individuals: Trustee Bill Withrow
REPORTS: Variance Report
Minutes taken by Dom Benavides
1. Susan Rinne – Variance Report
Susan Rinne reported there are no changes to the revenue. Actuals have not been posted to the general ledger. They are very close to running tests. Preliminary numbers were
requested to be run but it is not possible at this time.
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Operating budget is 160 M, of that 61M plus any enrollment fees need to be posted.
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On page 2 - Object 3000 - 73% of the budget has been spent. Susan R does not understand how they are being posted but will do more investigation. If all 8 months have
been posted then this is correct.
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One page 3, minor changes were made under object codes 4000’s. Under the 5000’s, 4 M was merged – expenditures will match the revenue.
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On page 4, in object 7120, OPEB debt service payment, it appears it appears that we prepay to the Deutche Bank and then they make the debt service payment.
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Line item on page 4, left hand side 7902, in blue seems to be used as a holding account. Susan recommends moving that money to an account that will be more easily
accessible. Usually it would require a 2/3 vote from the board.
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There is $496K debt with the Dept of Treasury.
Dr. Allen noted that there is a debt from Dept of Education. The district is late by 109 days. The next invoice is due April 10. Dr. Allen noted it appeared that the accounts were
dollars from financial aid when we had problems paying inappropriately in 07/08. We then entered in an agreement last fall to pay and this did not occur and now being penalized.
It has been very hard to get clarification.
Tom Henry emphasized that invoices needs to be built into the budget, however, this also increases the deficit. He emailed the Chancellor & the Board to give a brief report and will
send another detailed report on Friday. Everything needs to be on the board for consideration. Everyone will have to start prioritizing. In developing the 10/11 budget, there has to
be a process. There is a whole list available on recommendations on how to preserve cash.
Jim Grivich reported that the site reports (campus variance reports) should be in detail and available by the end of this week per college.Tom Henry noted careful communication at
the site level to not alarm but inform. We have to be able to manage how that is done.
The status and timeline of the following items will be noted. Some items may not be able to be addressed right away. Trustee Bill Withrow requested that all items are fully
documented regardless of being addressed or not. Susan Rinne noted that once 08/09 books are reconciled the 09/10 books will be addressed.
In regards to completing each audit item, Tom Henry noted that individuals should contact the point person if you are going to work an item that is not assigned to you. If you don’t
have the sign off don’t go after it. Point people should begin submitted completed documents to Dom B in the Finance office.
2.
AGENDA ITEM:
POINT PEOPLE:
STATUS/ FOLLOW UP:
1.
PAYROLL
Jim Grivich, Sheryl Queen,
MaryBeth Benvenutti, and
Minh Lam
VACATION ACCRUAL
Cory Wathen, Nancy Pak,
and Sheryl Queen
BURSAR
Teena Atalig and MaryBeth
Benvenutti
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3.
4.
5.
6.
Work in progress. All is ready less the adjustments for adjunct. Sheryl Q having difficulty looking at
every single adjustment
Adjustments will have to be posted manually.
Timeline of completion: 2 or 3 weeks
Minh L is working on a payroll report to communicate differences
Tom H recommends communicating concerns to auditors.
MaryBeth B suggested if categorical can be left unchanged with permission.
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Complete. Samples have been selected for testing.
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2.
Work in progress.
Teena A has been working at each campus. Documenting any problems. COA was charging $3.75 for
student fees.
All cash has been transferred to the Wells Fargo and then transferred to the Treasury.
Teena A is still working on entries. Has corrected over 2000 lines of entries.
Tom H noted the board is required to annually approve bank accounts. It is a formal process. Budget
County Manual – California Code of Regulations. It is then determined who is deputized to sign off.
Timeline: 2-3 weeks out
Complete. The records are available.
Last year travel was paid on invoice as opposed to an approved travel voucher. The process has been
corrected.
The procedure that was in place regarding vendors did not require that every vendor has a W-9 on file.
Now purchase orders are not approved without a W-9.
Minh L reported that John B has begun deactivating vendors that do not have a W-9 on file.
Those who buy without approval will also be denied.
Work in progress.
Query has been written for the expenditure side
Revenue is not ready.
Timeline: 2 weeks
Work in progress
Jerry K reported. A difference of $228K was noted. Brandon has been emailed to discuss materiality.
Spreadsheets are close to being sent. It is management’s decision on how close they want to be. It
was explained that any projects will have to start being depreciated.
Jim G noted the importance of closing the books first.
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DISBURSEMENTS
BUDGET MONITORING
FIXED ASSETS
Jim Grivich, Dettie Del
Rosario, and John Banisadr
Jim Grivich & Marybeth
Benvenutti
Jerry Kenney, Corey
Wathen, Jim Grivich, Sadiq
Ikharo, and Galileo Sapitan
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CASH
Teena Atalig, MaryBeth
Benvenutti, Dettie Del
Rosario, and Jacob Ng
ACCOUNTS RECEIVABLE
Jim Grivich. No one from
the district has been
identified as the point
person.
INVENTORY
Susan Rinne, MaryBeth
Benvenutti, and Sadiq
Ikharo
ACCOUNTS PAYABLE
Jim Grivich, Teena Atalig,
and Dettie Del Rosario
DEFERRED REVENUE
Susan Rinne, Jerry Kenney
and Dettie Del Rosario
FEDERAL & STATE CATEGORICAL
GRANTS
Consultant and district
point people had not been
appointed.
320 TESTING
Jim Grivich and Dettie Del
Rosario
50% Law
Teena Atalig
INSTRUCTIONAL SERVICE AGREEMENT
Jim Grivich, Wise Allen,
Sheryl Queen and Teena
Atalig
STATE GENERAL APPORTIONMENT
FUNDING SYSTEM
RESIDENCY DETERMINATION
STUDENT ACTIVELY ENROLLED
CONCURENT ENROLLMENT
USE OF MATRICULATION FUNDS
Jacob Ng
Jim Grivich, Sheryl Queen
and Carmen Fairley
4.
Timeline: 2 -3 weeks
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2.
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Work in progress.
MaryBeth reported. MaryBeth B met with finance team this week and assigned bank accounts to each
technician. Dettie D will be responsible for county accounts. Investment accounts have not been
assigned yet.
Tom H emphasized point people must request additional help if workload is unable to be completed.
Timeline: 2-3 weeks.
Work in progress.
Jim G reported. All receivables have not been booked. We have not begun closing out categoricals.
Ofelia Mendoza and Judy Lam have been appointed by MaryBeth B as the district point people.
Timeline: 2 to 3 weeks
Tom H emphasized closing the 08/09 books is our #1 priority.
Work in progress.
MaryBeth reported. Inventory was done as of June 30 from Sadiq Ikharo.
General ledger has not been done.
Timeline: 2 – 3 weeks
Work in progress.
Have not closed 08/09
Warrant registers are available.
Timeline: 2-3 weeks
Work in progress.
Clarification needed from auditors.
Timeline: 2-3 weeks or until categoricals are closed.
Work in progress
Susan Rinne, Sheryl Queen and Carmen Fairley are now appointed.
Timeline: 2-3 weeks. Once payroll adjustments are available.
Work in progress.
Dettie D did not have questions.
Jim G reported he has questions from Heidi. We claimed students that had double FTES.
We have a response. Jim will give to Dettie.
Timeline: not stated.
Work in progress.
Timeline: 2 -3 weeks. Once books are closed.
Work in progress.
Jim G reported. Jim to ask Heidi if we can have this removed.
Timeline: not stated.
Complete.
Jacob N reported the amount was paid. $9520 had been overcharged. He has the information
available for the auditors.
Complete
Complete
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Complete
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GANN LIMIT CALCULATION
ENROLLMENT FEES
CAL-WORKS
Susan Rinne and MaryBeth
Benvenutti
Dianne Hughes, Susan
Rinne, and MaryBeth
Benvenutti
Susan Rinne and Carmen
Fairley
SCHEDULED MAINTENCE
OPEN ENROLLMENT
STUDENT FEES
TRUST ACCOUNTS
Teena Atalig and MaryBeth
Benvenutti
SCHOLARSHIP & LOAN ACCOUNTS
Jim Grivich and MaryBeth
Benvenutti
ASSOCIATED STUDENTS
Jim Grivich
BOND FUND
Jim Grivich, Cory Wathen,
Jerry Kenney, and Sadiq
Ikharo
INTERFUND TRANSFER
Susan Rinne & MaryBeth
Benvenutti
OPEB ACCOUNTING
Susan Rinne, Jacob Ng and
Sadiq Ikharo
Next Meeting Date
March 17, 2010 - 10:00 a.m. to 12:00 p.m. (Board Room)
11:59 am – meeting adjourned
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Work in progress. Contingent on closing.
Timeline: 2-3 weeks
Work in progress. Student financial lead position needs to be created. Student accounts are getting
cleaned up.
Timeline: 2-3 weeks
Ready
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nothing needed – none noted
nothing needed – none noted
nothing needed – none noted
Complete. MaryBeth reported information is available.
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Work in progress. Jim G needs clarification from auditors
Timeline: none stated.
Jim G noted that the comment was that it was not available at the district but they are available at the
colleges.
Work in progress. Jim G needs clarification from auditor.
Timeline: none stated.
Work in progress. Jim G reported. Not reconciled at this time.
Measure A & E can not be reconciled to the amount in Sadiq’s report.
General Services has been keeping their records and the district has been keeping a separate record.
District system has been done by fiscal year to fiscal year. Bond funds have to be done cumulative.
Documents have not been reconciled since 1994. It has been an audit exception in every report for the
past years.
The auditors are requiring a detail general ledger.
Jerry K noted the records are there. Will ask for clarification from Heidi.
Timeline: not stated
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Work in progress. Connected to closing the books
Timeline: 2-3 weeks
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Work in progress.
Timeline: 1-2 weeks.
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