PERALTA COMMUNITY COLLEGE DISTRICT
TEAM MEETING
March 31, 2010
MINUTES
CALL TO ORDER
The meeting was called to order at 10:09 am by EdMac consultant, Tom Henry.
ROLL CALL
Members Present: Judy Cohen, Jeanette Dong, Wise E. Allen, Carmen N. Fairley, Sheryl Queen, MaryBeth Benvenutti, Jim Bracy, Wise E. Allen, Nancy Pak, Jacob Ng, Dettie Del
Rosario, Debbie Budd, Jeff Heyman, Minh Lam, John Banisadr, Sadiq Ikharo, Chancellor Elihu Harris.
Absent: Joseph Bielanski Jr.
Consultants Present: Tom E. Henry, EdMac; Susan Rinne, EdMac; Diane Hughes, CIBER; Corey Wathen, Los Rios; Jerry Kenney, CIBER.
Minutes taken by Dom Benavides
REPORTS: Variance Report
Tom Henry began the meeting by asking the team to review minutes for corrections. Going forward minute review will be added to the agenda. Heidi White and the audit team will
arrive Monday, April 5, 2010. Auditors will be here for the whole month of April. A conversation regarding student fees will happened this afternoon with a smaller group. It is noted
that there are a number of items that will be an exception.
1. Susan Rinne – Variance Report
Susan Rinne reviewed the variance report. Under the 08/09 estimated actual or operating budget, object codes 8802 and 8803 have been updated to reflect the following: $2.1M
for out of state; $4.1M for visa and $180K for capital outlay. This is the amount that we are entitled to receive (for students registering out of state). Payroll has not been posted yet
for February yet. On the last page, Susan brought across the previous week’s deficit. There is currently no resolution. For planning purposes, factoring that OPEB will go up
exponentially. For the Dept of Education, the entire amount remains; $228K for payroll; the sheriff’s payments will be close to $1M. Securitas Security (since the sheriff is not here
on the weekend) is $75K under object 5105. Sadiq Ikharo noted that Securitas contract will be ending in July and will have to be revised for another year. MaryBeth Benvenutti
noted that Cory Wathen believed that a prepaid account was set up but the payments do not match up; he is working on getting that resolved. Debbie Budd noted that COA business
manager, Connie Wills sent an email regarding security being charged to a COA budget. Sadiq Ikharo noted that this is not Securitas but rather the school is paying student
ambassadors. Part of the parking is charged out of that account as well.
Federal tax penalty. It is still a question if we have to budget. Last correspondence indicates we have a penalty.
Per Debbie Budd’s request, Susan Rinne will make note on variance report regarding object code 1357, parody pay. It is eligible for flexibility funding.
2. Jim Grivich – Site Variance Report
Jim Grivich noted there have not been any comments to the monthly expenditure report besides formatting changes. Right now we are prepared to go forward with the numbers that
are reflected. This will go forward to the board of trustees at the end of April.
3/19/2010 10:51 AM – D. Benavides
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MaryBeth Benvenutti noted that for the 09/10 budget, business managers were asked to budget 7% cuts. Some partially did it and some did not do it at all. The budget should be
published. Sadiq Ikharo noted that about $550K was cut from the DGS budget; some positions were not filled. That money should be available. If you look at the budget right now
the starting point will not be accurate. Tom Henry noted whatever cuts happened need to be verified and incorporated. MaryBeth Benvenutti noted that there is a list of available.
Tom Henry noted the actuals will drive everything. The sites can say we made $3.5M in cuts and but the actuals will drive this.
David Betts joined the meeting.
MaryBeth Benvenutti noted that when she left Laney she left the money in one spot, perhaps other sites did too. Jim Grivich noted that right now the actuals will determine but we
still need an accurate budget base.
Debbie Budd inquired about categorical funds. Jim Grivich will publish next week.
Susan Rinne asked if anyone educational services looked at their 09/10 budget, and if they were staying within the matriculation and DSPS. Tom Henry noted that we have to
separate the match. We need to know what the entitlements are in categorical programs and if we are spending over the entitlements. It is a policy decision. A discussion needs to
take place here and later taken to the board. It is important that the board knows that this is happening. Susan Rinne and MaryBeth will work with staff regarding categorical. By
April 14th, we should have a sense of what the encroachment is. Dr. Wise Allen noted that his team is already working on that; it appears that some sites have already spent over
that. Tom Henry noted that at one site (site name not given) the group said that they are encroaching funds. Debbie Budd noted it will be important to determine what areas are
overspending. Marybeth Benvenutti noted that similar to prorata, when something was coded on the PA, they were later expensed in the categorical funds. Tom Henry asked if this
was a matter of not having enough resources. It was noted that Sheryl Queen is doing this alone. Tom Henry emphasized if the team needs help to notify him. MaryBeth Benvenutti
noted Sheryl Queen needs assistance.
Tom Henry noted that the board expects Dr. Allen and Chancellor Harris to address the needs in order to get it fixed. The institution is in jeopardy; the board will apply the necessary
measures to get it done. They will not accept us saying we couldn’t do it. Tom Henry directed MaryBeth Benvenutti to go to Dr. Allen and himself and ask for help. We are in this
together. MaryBeth Benvenutti will find out what Sheryl Queen and Carmen Fairley needs and at what level (a temp or whoever to get it done. ACCJC and the board won’t accept
this.
Jacob Ng noted that in his budget he pays faculty but he has no budget. He is paying from the unrestricted general fund. Dr. Allen noted he will follow up with Jacob regarding this
matter.
Gail Waiters joined the meeting.
3.
AGENDA ITEM:
POINT PEOPLE:
STATUS/ FOLLOW UP:
PAYROLL
Jim Grivich, Sheryl Queen,
MaryBeth Benvenutti, and
Minh Lam
1.
2.
Susan R. talked to Sheryl Q. This is a matter of writing the journal posting.
Timeline: April 14, 2010
VACATION ACCRUAL/LEAVE BANKING
Cory Wathen, Nancy Pak,
and Sheryl Queen
1.
2.
Vacation accrual complete.
Load banking provided to auditors by MaryBeth B. on April 5, 2010.
3/19/2010 10:51 AM – D. Benavides
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1.
BURSAR
DISBURSEMENTS
BUDGET MONITORING
FIXED ASSETS
CASH
ACCOUNTS RECEIVABLE
INVENTORY
ACCOUNTS PAYABLE
DEFERRED REVENUE
FEDERAL & STATE CATEGORICAL
GRANTS
320 TESTING
3/19/2010 10:51 AM – D. Benavides
Dianne H reported that the GL interface was run last week (it took 50 hours) to validate the data.
Everything looks good.
Dianne H will be running it again in another environment. If testing goes well, it has to be approved so
that it can be moved production. Bundles are not in production. A call to Heidi at 2pm will occur.
Teena Atalig and MaryBeth
Benvenutti
2.
Jim Grivich, Dettie Del
Rosario, and John Banisadr
1.
Complete. Will be an exception – materials provided.
1.
2.
Work in progress.
Timeline: dependent on closing
Jerry Kenney, Corey
Wathen, Jim Grivich, Sadiq
Ikharo, and Galileo Sapitan
1.
Complete. Forwarded to auditors for input.
Teena Atalig, MaryBeth
Benvenutti, Dettie Del
Rosario, and Jacob Ng
1.
2.
Margaret Rosales encountered a problem yesterday.
District employees are working on other bank accounts.
1.
2.
Work in progress.
Timeline: dependent on closing
1.
Susan Rinne will post.
1.
2.
1.
2.
Complete
Will be an exception. The process is being corrected.
Work in progress.
Timeline: dependent on closing
1.
2.
Work in progress
Timeline: dependent on closing. Once payroll adjustments are available
1.
Complete.
Jim Grivich & Marybeth
Benvenutti
Jim Grivich, MaryBeth
Benvenutti, Ofelia Mendoza
and Judy Lam
Susan Rinne, MaryBeth
Benvenutti, and Sadiq
Ikharo
Jim Grivich, Teena Atalig,
and Dettie Del Rosario
Susan Rinne, Jerry Kenney
and Dettie Del Rosario
Consultant and district
point people had not been
appointed.
Jim Grivich and Dettie Del
Rosario
3
50% Law
Teena Atalig
1.
2.
Work in progress.
Timeline: dependent on closing.
INSTRUCTIONAL SERVICE AGREEMENT
Jim Grivich, Wise Allen,
Sheryl Queen and Teena
Atalig
1.
Complete.
Jacob Ng
1.
Complete.
1.
1.
2.
It was reported by Tom Henry that there is nothing to provide. We are out of compliance. Chancellor
Harris asked for clarification.
Jacob Ng noted that auditors stated that they overcharged 300 students. One student was classified
as a resident and in fact was non- resident, and 1 was classified visa versa. Jacob Ng noted that he
wants the opportunity to correct.
Tom Henry indicated that the team will follow up with the auditors.
Cory Wathen noted that the auditors used a small sample; if they use another sample they may find
more errors.
Dr. Allen noted that usually auditors will note if you are changing the policy.
Minh Lam noted that if the student indicates that they are a non resident that is how they are charged.
It is the responsibility of the students. Why should we be penalized?
Tom H noted that if we weigh in too heavily they may make a note of it.
Cory Wathen noted there needs to be a dialog if students are self selected. Minh Lam will follow up
with Jacob Ng. Jacob Ng needs the list of the students. MaryBeth Benvenutti will email Heidi White for
the list.
Sadiq Ikharo noted that a system has to be created to verify student residency so that we do not have
this problem again.
Complete.
Materials completed. Emailed to VTD
1.
Out of Compliance – Will be an exception.
1.
2.
1.
2.
1.
2.
Complete
Materials completed. Emailed to VTD
Work in progress.
Timeline: dependent on closing
Work in progress.
Still testing
1.
Materials completed
1.
1.
1.
1.
Complete.
Complete.
Complete.
Materials completed. MaryBeth reported information is available.
STATE GENERAL APPORTIONMENT
FUNDING SYSTEM
2.
3.
4.
RESIDENCY DETERMINATION
5.
6.
7.
8.
9.
STUDENT ACTIVELY ENROLLED
CONCURENT ENROLLMENT
USE OF MATRICULATION FUNDS
GANN LIMIT CALCULATION
ENROLLMENT FEES
CAL-WORKS
Jim Grivich, Sheryl Queen
and Carmen Fairley
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
3/19/2010 10:51 AM – D. Benavides
Teena Atalig and MaryBeth
Benvenutti
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SCHOLARSHIP & LOAN ACCOUNTS
ASSOCIATED STUDENTS
BOND FUND (Construction)
INTERFUND TRANSFER
OPEB ACCOUNTING
Jim Grivich and MaryBeth
Benvenutti
Jim Grivich & Jim Bracy
Jim Grivich, Cory Wathen,
Jerry Kenney, and Sadiq
Ikharo
Susan Rinne & MaryBeth
Benvenutti
Susan Rinne, Jacob Ng and
Sadiq Ikharo
1.
2.
Incomplete
Timeline: MaryBeth has requested info regarding Associated Students
1.
Pending
1.
Examination is pending
1.
2.
Work in progress.
Timeline: dependent on closing
1.
2.
Work in progress.
Chancellor Harris asked for clarification. Susan Rinne read the audit statement. In the audit, the
information in the financial statements did not match the book value.
Chancellor Harris to follow up with the Pineapple group and Neuberger Berman
Tom H noted of the 2pm meeting with Heidi.
Susan R noted that information had not been recorded on a monthly basis or in the general ledger.
MaryBeth B noted it should be done on a weekly basis. It has to happen. MaryBeth is working with the
accounting techs. We need to show our general ledger and statements match.
3.
4.
5.
Dianna Lara and Abigail Brewer joined the meeting.
Tom Henry asked if there were any strong objections on moving the next meeting to 1-3 pm. None were noted.
Debbie Budd updated on ACCJC visits. The current schedule is April 12th for Laney and COA. The team is flying in the morning and leaving by 3 pm. On April 19th,BCC will be visited.
They may come to district on the April 12th. Merritt’s date is unclear.
Chancellor Harris many ACCJC members do not want to come back.
Tom Henry noted extension letters have went out and we our getting responses back. MaryBeth B asked Carmen F, Jeanette D and Ofelia M if there are any other agencies that we
need to send them to. The list is primarily complete.
In regards to the Chancellor’s fiscal letter, it was asked if categoricals will be impacted. Categoicals are restricted. It was understood that requisitions should not be rejected if you
need it for the operation of the district. Manager approvals have already been made by the time it has been received by buyers. Nothing can be approved if there is no budget. The
only thing that does not have a budget check is in salaries.
Carmen F asked if a project is over spent how can we run the project if they are over budgeted. MaryBeth to follow up.
Tom Henry noted that Heidi White only has 30 minutes for the call.
On the April 14th, Heidi can give a perspective on where we are. The fact they are coming up and want to work with us is very positive.
11:35 am – meeting adjourned - next meeting date April 14, 2010 from 1:00 pm to 3:00 p.m. (Board Room).
3/19/2010 10:51 AM – D. Benavides
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