COLLEGE OF THE DESERT January 15, CONFIDENTIAL TO ... DCCD Board Agendas... · COLLEGE OF THE DESERT January 15, 1902 CONFIDENTIAL TO: Trustees FROM : F. D. Stout SUBJECT: Developaent

COLLEGE OF THE DESERT January 15 , 1902

CONFIDENTIAL

TO: T r u s t e e s

FROM : F. D. S t o u t

SUBJECT: Developaent O f f i c e r P o s i t i o n

A s a r e s u l t of o u r p r e v i o u s d i s c u s s i o n s , 1 am send ing you a resume of John Willis and a proposed agreemenl by Dick Codd. Dick is a l o c a L

" res idenL and John is a sou the rn C a l i f o r n i a n .

I have had d i s c r ~ s s i o n s w i t h both and both have ie~pre: ; t~ ive r e c o r d s . How- e v e r , i f we put on a f u l l - t i m e develop~nent o f f i c c r , a n i.n-depth scar-ch should be conducted. I n t h e meantirile, we a r c i n rreeil of a kt~owLedg~:ablc person t o i n s t i t u t e a func t iona l . pa t ron / sponsor program f o r t h e perforrriing a r t s s e r i e s d u r i n g t h e c u r r e n t season . Also , we need somf p ro fess iona l . a s s i s t a n c e i n E o r n ~ a l i z i n g t h e f i n a n c e programs through t h e High Deser t A u x i l i a r y O r g a n i z a t i o n a s w e l l a s a n a u x i l i a r y o rgan i -za t ion Eor t h e Palm Deser t campus. The t ime seenls t o be ri.ght f o r deve lop ing a contiou.tng suppor t program now.

8'

Not because of our d e r e l i c t i o n , b u t because of t ime invol.vcd i n g e t t i n g al.1 l e g a l h u r d l e s c l e a r e d a d o n t h e o t h e r hand, t h e r e a d i n e s s of 11i.gtl d e s e r t c i t i z e n s t o g e t involvetl i n f u n d - - r a i s i n g l a c t i v i t i e s , we have had t h e c a r t ahead of t h e h o r s e . The t ime f o r prograins o f f i n a n c e v i a p r i v a t e s u b s c r i p t i o n seems t o have a r r i v e d . I f you a g r e e , I bel j .eve t h a t Dick Codd coirld f i l l t h a t b i l l on a n i n t e r i m b a s i s .

Whatever your t h i n k i n g , I s u g g e s t a d i s c u s s j o n i n c l o s e d s e s s i o n

*

Richard P. Codd Consulting S e ~ l c e s

HOSPI'lAl. PLANNING • PUOL IC RtL.ATIONS q ' FUND DEVELOPMENT

I'ROPOSAL TO COIi1,EGE OY 'EliE DESERT FOR FUND DEVj31~01~'ilCN'C CONSULTA1I'1ON SEHVICkXi :

This proposed agreement i s f o r a n i n i t i a l per iod of s i x months t o provide t h e fo l lowing services:

I Prepare a w r i t t e n Fund I)evelopmenl: program f o r College of the Desert .

I1 Develop a Case Statenlent o u t l i n i n g t h e p re sen t and f u t u ~ e needs and g o a l s of t h e Col lege, This Statement t o i nc lude t h e proposed method of f i nanc ing these needs i nc lud ing t h e amount t o be r a i s e d from phi lan thropy .

I11 Working with t h e Off ice of t h e P r e s i d e n t t o develop an Advisory o r Foundation Corntittee who w i l l s e r v e a s t h e Fund Rais ing a r m of t h e Collcge. l!he f u t u r e success of: t h e developlnent progr!aln w i l l be dependent upon t h e f i n a n c i a l s t r e n g t h , a b i l i t y and dedication of t h e mernber- s h i p of t h i n organizatiorl .

1V Establ.ish an orgar~izat:ioncil s t r u c t u r e f o r t h e Advisory o r Foundrition 14e:nbershi.p Lo inc lude sub-coinmittee ovganiza-tions o u t l i n i n g t1lr.i.r s p e c i f i c d u t i e s ;ind r e s - f~oii:;.ibi.l.i ti.es.

V Iis t a b l i s h a record keeping s y s ten^ f o r donat ions l;o inc lude pI.edgc! ca rds , per~r~anent r e c o r d s , acknowladgp- 111ent and follow-up pi:ocetl~tl.es.

V I Develop a comprehensive mai l ing l i s t and p lan an annual. mai l ing canipaign. t

V I I Nork wi th t h e Publ ic Kelatj.on9 department t o develop a S a l e s Brochure and o t h e r Furid Developu~ent marketing too ls .

V I I I Develop t h e concept f o r a P r e s i d e n t ' s C i r c l e o r Assoc ia tes Group t o involve major donors.

To accomplish t h e s e o b j e c t i v e s it w i l l be necessary f o r t h e College t o provide o f f i c e space and s e c r e t a r i a l a s s i s t a n c e . Charge f o r my s e r v i c e s would be $1500.00 pe r month. No a d d i t i o n a l charges would be made f o r ou t of pocltet expenses un le s s au thor ized by t h e P re s iden t f o r s p e a i a l even ts .

Submitted on December 1 7 , 1981

76-990 Lark Drive, Ind i an Wells, Cg 92260 PHONE: (714) 345-2042

JOHN V. WILLIS ASSOCIATE DIRECTOR ARMED SERVICES DEPARTMENT YMCA o f the U . S . A . Chicago, I l l ino is

Responsible fo r the Financial Developtnent Program o f t h e Armed Serv ices Department:

. Development o f a nat ional annual g i v i n g program.

. T h e increase o f nat ional cap i ta l assets t h r o u g h en larged endowment program.

. Coordinate annual g i v i n g programs o f b r a n c h operat ions.

. Serve as consu l tan t t o 26 b r a n c h operat iqns f o r annual g i v ing , capi ta l e f fo r ts , a n d de fe r red giving programs.

. T h e nat ional i n te rp re ta t i on o f YMCA serv ice t o t h e Mi l i ta ry , inc ludes : development o f nat ional p u b l i c re lat ions program.

SPECIAL ASSISTANT TO T t l E DEAN AND DIRECTOR OF DEVELOPMENT School o f Cducation U n i v e r s i t y o f Southern Cal i forn ia Los Angeles, Cal i forn ia 1976 - 1979

. Created a n Of f i ce o f Developnient f o r t h e School o f Education. The respons ib i l i t y i nc luded : annual giving, cdpital g i v ing , endowed chait-s, p ro fessorsh ips a n d scholaq6hips.

Increased t h e number o f annual donors t o t h e School o f Educat ion by o v e r 200%.

i

. Responsible f o r alumni re lat ions -- 18,000 Ed Alums. T h i s includes re lat ions w i t h the Ed Alum B o a r d o f Di rectors a n d a l l phases o f alumni re lat ions and developniont.

- JOHN V. WILLIS

. Per forming special assignments f o r t h e Dean wh ich inc lude: re la t i ng t o t h e Dean's T a s k Force 0-0 Fie ld Relat ions and t h e Nat ional I n s t i t u t e f o r Career Educat ion.

. Responsible f o r t h e p u b l i c re lat ions p rog ram f o r t h e School o f Educat ion.

DIRECTOR OF DEVELOPMENT Loyola U n i v e r s i t y School o f Law Los Angeles, Cal i forn ia

. Responsible f o r a l l phases o f development re lated t o t h e Law School i n c l u d i n g annual giving, soecial pro jects, endowed chai rs , de fe r red g i f t s and capi ta l funding.

. Responsible f o r p u b l i c re la t ions as re lated t o t h e Law School a n d law alumni re lat ions.

. Created a profess ional development p rogram which resu l ted in increased annual g i v i n g and improved re lat ions w i t h law alurnni.

,. -- EXECUTIVE WITH YMCA I N VARIOUS PROFESSIONAL POSITIONS FOR 21 YEARS -- .-----A -- ASSISTANT GENERAL MANAGER AND ASSOCIATE CAMPAIGN DIRECTOR YMCA o f Metropol i tan Los Angeles

. Related t o Metropol i tan YMCA Center f inancial development.

. Solved f inancia l problems o f t h e South B a y YMCA b r a n c h ;IS i n te r im pxecut ive o n special assignment.

EXECUTIVE VICE PRESIDENT <

YMCA Foundat ion o f Phi ladelphia and V i c i n i t y

. Responsible fo r f inancia l developtneni and pub l i c relat ions, including capi ta l needs, special projects, d e f e r r e d giving, coordinat ion o f funding from p r i v a t e a n d pubt ic sources.

JOHN V, WlLL lS - 2-

ASSISTANT GENERAL EXECUTIVE YMCA o f Dallas

. Responsible f o r coord inat ion o f Dallas YMCA U r b a n Program and f o r Metropol i tan Com~nun i ty Relat ions.

. Organized, developed a n d d i rec ted t h e YMCA T u t o r Pro ject a n d YMCA College O p p o r t u n i t y P rog ram wh ich inc luded funding f o r t h e p rog ram t h a t came f rom foundations, community g r o u p s a n d ind iv idua ls .

EXECUTIVE DIRECTOR Southeast YMCA, Dal las 6 2

Associated w i t h t h i s b r a n c h a t time it f i sca l operat ion. Cleared def ic i t and ope ra t i ng budget .

. Par t ic ipa ted in capi ta l f unds e f f o r t t ha t resu l ted in a new building.

. Developed ex tens ive teenage program.

I n i t i a t e d t h e f i r s t "Detached Worker" P r o g r a n ~ in Dal las YFACA.

D i rec ted Susta in ing Membership Campaigns.

YOUTH DIRECTOR YMCA o f Shrevepor t , Louisiana 1949 - 1952

, . D i rec ted a l l phases o f y o u t h w o r k i nc lud ing

F o u r F r o n t Programs. ,

. Responsible fo r Day a n d Resident Camping. :i; . Organ ized a n d d i rec ted YMCA Counsel ing and ...,. ti I

: .;:: 1 Guidance Service. .. 1 ~ ~ 1

'::i ., .*;I

OTHER PROFESSIONAL RESPONSIBIL.ITIES - ---

PRIVATE CONSULTANT Financial Development a n d Pub l ic Relat ions

RESEARCH DIRECTOR Feasib i l i ty Studies f o r a Development 1 F i rm.

LECTURER Col lege a n d Un ivers i t ies o n Management, Social Psychology, Del inquency a n d Urban iza t ion Including: Sou the rn Method is t Un ive rs i t y , 1957 - 1968.

COMMUNITY RELATIONS O l i n I n d u s t r i e s ADVISOR 1953 - 1954

ASSOCIATED DII IECTOK OF STUDENT PERSONNEL AND ASSISTANT PROFESSOR OF Arkansas A & M College PSYCHOLOGY 1954 - 1955

ASSISTANT EXECUTIVE Opt imis t Boys Club, Louisvi l le, Ken tucky DIRECTOR 1948 - 1949

EDUCATION BACKGROUND

B.A. Louisiana College

M.A. Texas Chr i s t i an U n i v e r s i t y

GRADUATE STUDY U n i v e r s i t y o f Lou isv i l le

GRADUATE WORK TOWARD PH.D. DEGREE Louisiana Sta te U n i v e r s i t y

PARTICIPANT

GRADUATE

GRADUATE

YMCA Organizat ion Development Program, U n i v e r s i t y o f Oklahoma

Ph i l an th ropy T a x Ins t i tu te , New Y o r k , o n "Modern T a x Techniques in Fund ing " and "Estate Planning".

T h e F u n d Rais ing School. Advanced Pr inc ip les a n d Techniques o f F u n d Raising.

C I V I C RESPONSIt3ILITIES 8'

. Served o n Dallas Mayor 's Coninlittee o f 07 which formulated and developed the "Goals fo r Dallas" i n 1966.

. Member o f var ious c iv ic g roups a n d organizat ions such as Kiwanis.

. Member o f re levant professional organizat ior ls, such as t h e National Society o f F u n d Rais ing Execut ives, Associat ion o f YMCA Professionals; American Personnel a n d Guidance Association.

JOHN V. WlLL lS 14104 Panay Way, #I87

Marina d e l Rey, Ca l i fo rn ia 90291 (213) 821-4092 - 4-

E R&PRODUCP, FOR mmm OF YOUR BOARD COLLEQE TRUSTEES

LISTING OF NEW TRUSTEES ELECTED I N NOVEMBER, 1981

*Anderman, Janice *Benton, Donald *Bolton, Mary Jane *Booth, Barbara

Bowen, L loyd *Brown, David E. *Bury, Gary W . Capri , Roger Cast leberry , Clay Clegg, Legrand H., I 1 Couch, George W.

*Cubbage, L inda *Dyer, Louise * E l izondo, Fernando (Dr , *Epple, Robert D. Flock, Laddie

"Gonthier, I s a b e l l e B. Gordon, Vernon L .

*Graham, Anthony *Guess, B e t t y *Hal l , Wallace (Dr . ) "Hawkins, J. Stephen *Huening, Tom "Johnson, D. Randy *Kampf, Gregory Khachigian, Lu ther Knepper, Adr ian W.

*Carson, Nels *Laurent, Laurence L. Lee, N i l ane A.

*Lockard, Diana N. Lofgren, Robert M.

* M i 1 1 e r , Gene Monia, V i c t o r

"Monroy, Jaime *Morgan, B r i a n *Morr is, M a r i l y n *O l iver , J e r r y D. *Oren, Ruth Ottmar, Jean

*Pinard, Thomas Provence, Mary Ralston, S h i r l e y

*Rockwell, Robert C .

Jnii X 9 1982 (OVER)

H a r t n e l l CCO Santa C l a r i t a CCO S i e r r a CCD M t . San Antonio CCD Palo Verde CCD Los Rios CCD Barstow CCD Lake Tahoe CCO B u t t e CCD Co~~ipton CCD C a b r i l l o CCD Santa C l a r i t a CCD San Diego CCD Ventura CCD C e r r i t o s CCO Palo Verde CCD R io Hondo CCD West H i 11s CCD Barstow CCD H a r t n e l l CCD Mar in CCD MiraCosta CCD San Mateo CCD Sisk iyoh CCD Ventura CCO Sequoias CCD Napa CCD Barstow CCD San L u i s Obispo CCD Nor th Orange CCD C i t r u s CCO San Jose CCD West Kern CCD West Va l l ey CCD R io Hondo CCD Barstow CCD Shasta-Tehama-Trinity CCD West Hi1 1s CCD Ventura CCD Gavi 1 an CCD V i c t o r Va l l ey CCD Lassen CCD Rancho Sant iago CCD MiraCosta CCD

1001 G STREET . SUITE 100 . SACRAMENTO. CALIFORNIA 95014 . TELEPHONE (916) 441-0353 Presiden! First Vice President Second Vice President Pas! President Robert 8. Prescolt Dr. Joe W. Dobbs Carol Enos Frances Compton

Sargis, Joseph E . *Scholr, Kate Ann

Schra~nsi, Nor~~~an T . Schwartz, Jeffrey A.

"Slivkoff, James J . *Smith, Dorothy "Spencer, William M. "Stater, Carollee *Steenhoek, Ada *Thompson, Louise *Thonesen, Leslie Van Zanten, Albert L . Wi 1 liams, Harry J . Williams, Wayne E . Yen, Dennis

*Zwanziger, Pat

Pasadena Area CCD Freniont-Newark C C D Grossn~ont CCD West V a l ley CCD Palomar CCD State Center CCD Marin CCD Victor Valley CCD Cerritos CCD Siskiyou CCD Sta te Center CCD Grossmont CCD San Jose CCD Cabrillo C C D Solano CCD Siskiyou CCD

* Indicates New Trustee Workshop attendees

a i r . \ i . ! ' hliller, Senior Ileputy County Cbunsel 39:15 Toiltli S t . Ski te 300, h w Library Bldg. IUversicle, GA 92601

Dear Bud:

Several. ~ w v e m m t a l sub-divisions i n t h e Hgi~ Desert area have estnblivhttd a joint powers agreement f o r tlle purpose of pml ing ltud us^ e~luipnont by the various manber groups. Specifically, tho &>A would include Park tlnd Recreation, h t e r y , Hospital, K-12 irnd Cotlchella Valley Cbnt?unity College District.

The College lzuu surplw persor~a l property twi~ich :lay be usable w d e r such a11 &l&lrangatlout, llow~ver, the &cwl of 'I'rustws is coiiwiled rebwdiig legal aspects and implicationu of such mi arrangement. Would you provide an opinion regarding t h e b F r & i l i t y of the Cbllege entering auoh a1 ngreeulent?

Sincerely,

F'. U. Stout President

JAMES H. ANGELL C O V N ~ Y COUUBEL O F F I C E O F T H E

GERALD J. GEERLINGS A5SlSTANT COUNTY COUNSEL

COUNTY COUNSEL. R I V E R S I D E COUNTY

W W MILLER $CNlOR DEPUTY COUNTY COUIISCL 3536 TENTH STREET, S U I T E 300

RIVERSIDE, CALIFORNIA 9 2 5 0 1 T E L E P ~ O N E 17141 787.2421

February 5 , 1982

OEPUTIES -- PETER H. L I O N S

COWARD 0. P A L M E I L O Y A L C. HElH

OSRALD BLLNKENSHLR JR. "OBFRT WCBTMEIC,,

WILI.IAM C . K&TILNSTEIN

FRANK C, ALD,<lCH UI

I>ONALU L.. FrtLl'Al. YLl lNC >1. I INOELL 0,-ENN G l . 5 h L T C R

JOYCE 84ANU1.19 (IEIHES

VIILLIALI P. hICNPIMES

T I M O T W I J. 0AYIS ANTHONY M. WETHERBEE

MICHAEL. 0. ELLIS PATALCK CONKEI

Dr. Fern D. Stout President College of the Desert 43-500 Monterey Avenue Palm Desert, California 92260

Re: Proposal t o Join Jo in t Powers Agreemant

Dear Dr. Stout:

Reference i s made t o your l e t t e r t o t h i s off ice dated January 26, 1982, in which you inquire as t o the des i rab i l i ty of the comnunity college d i s t r i c t entering in to a jo in t powers agreement with cer ta in special d i s t r i c t s t o share use of d i s t r i c t owned equipment.

Under Governli~ent Code Section 6502 governing bodies of two o r more public agencies may by written document agree t o jo in t ly exercise any power conunon t o both. Public agencies include school d i s t r i c t s and public d i s t r i c t s . Under the code section above c i ted , the college d i s t r i c t could enter i n to a jo in t powers agreement t o share the use of i t s equipment with other public e n t i t i e s .

On the other hand, entering into such an agreement will expose the d i s t r i c t t o cer ta in r i sks . F i r s t , the d i s t r i c t may be l i ab l e i n the event other users of i t s equipment or th i rd par t i es are injured by i t under the j o in t powers agreement, Secondly, a problem will a r i s e i f d i s t r i c t owned equipment i s l o s t , damaged, o r stolen while in the possession of others. Third, the d i s t r i c t may find i t s e l f without cer ta in equipment a t a time when i t needs i t . Four th , there will have t o be a careful inventorying and adequate control placed on the use of any equipment turned over t o others. Finally, there may be other problems which do not come t o mind a t the present time.

These are our thoughts on the des i rab i l i ty of the d i s t r i c t entering i n to a j o in t powers agreement with other public e n t i t i e s t o share the use of dis- t r i c t owned equipment.

Very t ru ly yours,

JAMES H . ANGELL

by: Gerald - . Blankenship, ,. . ,. J r .

CO1,LEGE OF THE DESERT February 4, 1982

INFORMATION ONLY

TO: Trustees

FROM : F. D. Stout

SUBJECT: Additional Information Regarding Auditing and Accounting

Mr. Rutan has forwarded the attached letter which was sent to hini by the auditing firm for the purpose mentioned in the first paragraph.

Mr. Rutan has responded to all points and appropriate steps are being taken to comply with the auditor's suggestions for improved procedures.

M r . Howard Rutan C o a c h e l l a V a l l e y Community C o l l e g e District 43-500 Monterey Avenue Palm Desert, C a l i f o r n i a 9 2 2 6 0

Dear Howard:

The f o l l o w i n g items have a l l been d i s c u s s e d v e r b a l l y w i t h you and a r e , o f t h e n ~ s e l v e s , n o t s i g n i f i c a n t enough t o i n c l u d e i n o u r management l e t t e r . However, we j u s t Wanted t o go on r e c o r d a s h a v i n g d i s c u s s e d them w i t h you o r your s t a f f :

Cash d i s c o u n t s o f f e r e d t h e Distr ic t by vendors a r e n o t f r e q u e n t . However, where a d i s c o u n t is o f f e r e d o f s i g n i f i c a n t s i z e , e v e r y e f f o r t s h o u l d be made by t h e a c c o u n t i n g depa r tmen t t o p r o c e s s t h e paperwork i n a t i m e l y manner which w i l l a l l o w u t i l i z i n g any d i s c o u n t o f f e r e d .

<, . The D i s t r i c t m a i n t a i n s a l i s t of bank acc:ounts. Ilowaver, it was n o t e d t h a t t h e l i s t i n g had n o t been updated f o r sometime, i . e . a d d i n g new a c c o u n t s and d e l e t i n g acc0unt.s t h a t had boon c l o s e d . It is recommended t h a t , f o r c a s h c o n t r o l p u r p o s e s , a l ist o f a c t i v e bank a c c o u n t s ( check ing and s a v i n g s ) shou ld b e

? m a i n t a i n e d i n t h e D i r e c t o r o f B u s i n e s s S e r v i c e s o f f i c e .

I t was n o t e d d u r i n g o u r rev iew o f t h e b o o k s t o r e ( o p e r a t e d under '. a management agreement w i t h Campus S e r v i c e s , I n c . ) t h a t f r e q u e n t l y

s a l e s i n v o l v i n g s m a l l change a r e n o t b e i n g r u n t h r o u g h t h e i r c a s h r e g i s t e r b u t a r e be ing p u t i n t o a c o n t a i n e r under t h e c o u n t e r . I t i s s u g g e s t e d , i n t h e i n t e r e s t s o f a c c o u n t i n g f o r a l l s a l e s , t h a t t h e D i r e c t o r o f B u s i n e s s S e r v i c e s r e q u e s t t h e b o o k s t o r e

. . o p e r a t o r s t o d i s c o n t i n u e t h i s p r a c t i c e .

I t was no ted d u r i n g o u r r ev iew o f t h e Board minu tes t h a t n e i t h e r t h e c l e r k nor t h e p r e s i d i n g o f f i c e r has s i g n e d t h e m i n u t e s i n d i c a t - i n q f i n a l a p p r o v a l t h e r e o f . I t is rc:comrncnded tha t . an "o f f i . c i i r1 " copy o f t h e Board m i n u t e s be m a i n t a i n e d i n t h e D i s t r i c t and t h a t s u c h be i n d i c a t e d by a p p r o v a l by t h e c l e r k of t h e Board o f T r u s t e e s .

Mr. Howard Rutan . .

C o a c h e l l a V a l l e y Conununity Coll .ege D i s t r i c t December 2 3 , 1981

I t was no ted d u r i n g o u r rev iew o f t h e Board m i n u t e s t h a t i t d i d n o t a p p e a r t h a t t h e Board o f T r u s t e e s was b e i n g f u r n i s h e d c u r r e n t f i n a n c i a l i n f o r m a t i o n . I t is reconunended t h a t , o n a r e g u l a r b a s i s , t h e ~ o a r d b e g i v e n c u r r e n t f i n a n c i a l i n f o r m a t i o n i n t h e form o f a repor t showinq a c t u a l income and d i s b u r s e m e n t s y e a r t o d a t e v s budgeted amounts c o v e r i n g t h e same p e r i o d . T h i s i n f o r m a t i o n s h o u l d b e r e a d i l y a v a i l a b l e from t h e County d a t a p r o c e s s i n g d e p a r t m e n t ,

I t was no ted t h a t s e v e r a l employees c l a i m m u l t i p l e exempt ions i n o r d e r t o a v o i d p a y r o l l w i t h h o l d i n g , I t i s recommended t h a t f o r e v e r y employee who c l a i m s o v e r 9 exempt ions , a c u r r e n t W-4 form be o b t a i n e d from t h e s e employees and a copy be m a i n t a i n e d i n t h e Distr icts ' p a y r o l l f i l e s ( a s w e l l a s i n t h e R i v e r s i d e County S u p e r i n t e n d e n t s o f S c h o o l s o f f i c e s t h a t p r e p a r e s t h e

' p a y r o l l ) .

We a p p r e c i a t e t h e a s s i s t a n c e you and your s t a f f p r o v i d e d t o u s .

Very t r u l y y o u r s ,

LUND & GUTTRY

RJB: js

~ u s s e l l J . B e i r i c h

' I i i ~ i : ( 7 14) 046-804 1

February 22, 1982

Senator William A . Cl'aven, 38th District S u i t e 3070 Stat ,e Capitol Building Sacranento, CA 95814

hfy i.occ~?tit v i s i t . wit.11 you 1 ~ n Sacramento w a s very informative and I g r e a t l y appreci- ate the? t . h ? you gave to IIE. As I contetq)late t h e pressures and dtrmnds up)n your t i t l w ? , I ; ~ I I (:rat il'icd by yt)w open door pol icy .

'the p resen t , a s w e l l a s c e r t a i n f u t u r e problems of t h e Coachella Valley m i t y College District are se r ious and formidable. The imnediate p rob lem are f u r t h e r ctmplicated by t h e l ack of i n f o m t i o n regarding f inancing f o r t h e next f i s c a l yea r . Therc i s no way f o r u s to plan with any va l id reasoning. Couple t h i s with t h e requirenx:nt of lay-off procedures and we are simply shooting i n t h e dark .

Again, I hope you w i l l be a p o s i t i v e force i n r&ui r ing t h e State to f u l f i l l its ctmmitlllent to pay d i s t r i c t s f o r growth ADA i n the , cu r ren t f i s c a l year . The reneging on t h a t comitmwnt is c r e a t i n g a serio& f inanc ia l d e f i c i t now!

Another deej)ening p r o b l m ~ : Cur bui ld ings and much equipmnt are now twenty years old and are i n n w d of some m j o r maintenance. Without scvne funds f o r our d e f e r r ~ d miintenance, w e are experiencing leaky r tmfs , worn-out air condit ioning w u i w ~ n t , rapid ly d e t e r i o r a t i n g parking lots and a mult i tude of lesser problems.

I f funds cannot be provided f o r t h e s e n e c e s s i t i e s , I implore you to t akc a s t r o n g s t and i n providing u s with i n f o m t i o n and f i rm m i t m e n t s on a t i m l y b a s i s .

Lest you nusunderstand, I want you to know t h a t I apprecia te your e f f o r t s . P lease cont inue t o keep our i n t e r e s t s i n mind as you provide leadership i n Sacratwnto.

S incere ly ,

Ole Nordland, Chairman Board of Trus tees Coachella Valley Comrmnity College District

('~.~llcy;<~ 01 llx. D(.~c,l.( (:c~lrl,r,itrs Its 20Lh Annivors~try

/ Palm Dcscrt, California 02200

'l'clcpl~onc: ( 7 14) 346-8041

February 22, 1982

Sendtor William A . Craven, 38th District S u i t e 3070 Stat ,e Capi to l Building Sacrmlento, (2 95814

I)I?ar Sen:~tor Craven :

My I-(Y'C'IIL v i s i t w1t.h you in Sacramento was very i n f o m t i v e and I g r e a t l y appreci- i t t c : the‘ time, you gave to IIE. As I c o n t w p l a t e t h e pressures and d m d s uw)n your tinx,, I ;NII i:rntif'ic?d by your open door pol icy .

The present , a s well as c e r t a i n f u t u r e problems of t h e Coachella Valley Comrmnity College District are s e r i o u s and formidable. The imnediate problems are f u r t h e r corrp1icatc.d by t h e l ack of i n f o m t i o n regarding f inancing f o r t h e next f i s c a l year . There is no way f o r us to plan with any v a l i d reasoning. Couple t h i s with the r e q u i r e w n t of' lay-off procedures and we are simply shooting i n t h e dark.

Again, I hope you w i l l be a p o s i t i v e fo rce i n r&uir ing t h e State t o f u l f i l l its c t m i t m n t to pay d i s t r i c t s for growth ADA i n the, cu r ren t f i s c a l year . The reneging on t h a t comnittnent is c r e a t i n g a serioik f i n a n c i a l d e f i c i t now!

Another deepening problmn: W bui ld ings and much equipnent are now twenty years o l d and are i n need of some major maintenance. Without stm funds f o r our deferred maintenance, w e are experiencing leaky roofs , worn-out air condit ioning equiplent , rapid ly d e t e r i o r a t i n g parking l o t s and a mult i tude of lesser p r o b l e .

I f funds cannot be provided f o r t h e s e n e c e s s i t i e s , I itIipl.ore you t o takc a s t rong s t and i n providitlg u s with i n f o m t i o n and f i rm m i t w n t s on a t h l y b a s i s .

Lest you nusunderstand, I want you t o know t h a t I apprecia te your e f f o r t s . P lease continue to keep our i n t e r e s t s i n mind as you provide leadership in Sacramento.

S incere ly ,

Ole Nordland, Chairman Board of Trus tees Coachella Valley Comrmnity Cbllege District

('oII(-g(, 01 l I > ( % 1 ) ( ~ 1 . 1 (:r~lol)ratc~s Its 20th Anl>ivc\rs.~ry

&TATS cAPIToL SACRAMENTO. 95014 10 181 446-7862

N A N C Y LUCCHESI ADMINISTRATIVE ASSISTANT

OMMlrrEeS ~ICE-C"A,RUlN

WATER. PARIS AN0 WlLDLlFs

MEMBER AGRlCULTVrtE LABOR AMD EMPLOYMENT REVENUE AND TAXATION

CHICAMAN LABOR AND EMPLOYMENT. SUBCOMMlTTEE ON AClRlCULTURAL LABOR RELATIONS

CALIFORNIA LEGISLATURE OISTRICT OFFICES:

41SSS E. FLORIDA. t e HeYBT 02343

ROBIN WRIGHT ADMINISTRATIVE ASSISTANT I

DAVID G. KELLEY ASSEMBLYMAN. SEVENTY-FIFTH DISTRICT

IMPERIAL COUNTY A N D PORTIONS O F RIVERSIDE A N D S A N OlEGO COUNTIES

March 1 6 , 1982

Ole Nordland, Chairman Board of T rus t ee s Coachella Val ley Community College D i s t r i c t 43-500 Monterey Avenue Palm Desert, CA 92260

Dear O l e :

I app rec i a t ed r ece iv ing your r e c e n t letter following- up on your v i s i t t o Sacramento, and knowing some of t h e p r e s s i n g problems of t h e Coachella Val ley Community Col lege D i s t r i c t .

Unfor tuna te ly , un l e s s t h e L e g i s l a t u r e is a b l e t o enac t mul t i -year community c o l l e g e f i nance l e g i s l a t i o n based on r e l i a b l e revenue e s t i m a t e s , t h e community c o l l e g e d i s t r i c t s w i l l be unable t o p lan t h e i r budgets w i th c e r t a i n t y u n t i l t h e s t a t e has enacted i ts1 own budget.

For example, t h e c u r r e n t community c o l l e g e f i nance law (AB 1626-Hughes, Chapter 1 0 3 ) , enac ted less t h a n a year ago, p rov ides money f o r a 5% COLA and 2 .5% growth f o r f i s c a l year 1981-82, and a 5% COLA and no growth f o r 1982-83. Due t o t h e s t a t e ' s f i s c a l problems, t h e r e i s very l i t t l e c o n s i d e r a t i o n of adding money f o r i nc reased community c o l l e g e enro l lments f o r 1982-83. In f a c t , t h e r e i s t h e p o s s i b i l i t y t h a t t h e f u l l 5% COLA f o r 1982-83 w i l l n o t be funded, and even appor t ion- ments f o r 1981-82 may y e t be wi thheld t o balance t h e c u r r e n t year ' s budget.

Regarding t h e maintenance and r e p a i r needs of t h e Coachella Val ley Community Col lege D i s t r i c t , I am hopeful t h e L e g i s l a t u r e w i l l be a b l e t o fund t h e law enacted l a s t year ( S B 841, Chapter 764, A l q u i s t ) f o r s t a t e matching funds f o r community c o l l e g e d e f e r r e d maintenance and r e p a i r s .

O l e Nvrdland March 1 6 , 1982 Page Two

The budget c a l l s f o r $ 6 m i l l i o n f o r t h i s purpose. I f t h e money is approp r i a t ed , I w i l l work wi th t h e S t a t e Board of Governors t o h e l p your d i s t r i c t r ece ive i t s proper sha re of t h e s e l i m i t e d funds.

I wish I could o f f e r a more o p t i m i s t i c r e p l y , bu t a s t h e community c o l l e g e s now r e c e i v e 80% of t h e i r revenue (on a s t a t ewide b a s i s ) from t h e s t a t e , t h e i r own c o n d i t i o n s

w i l l o f t e n cont inue t o r e f l e c t t h a t of t h e s ta te government.

I t was good t o hear from you aga in and I hope y o u ' l l con t inue t o l e t me know whenever I can be of a s s i s t a n c e t o you.

kk&q DAVE KELLEY

COLLEGE OF THE DESERT FINAL BUDGET ESTIMATES

Account Number - Item

I . Net ~ e g i n n i n g Balance, J u l y 1, 1981

11. Income

Federal Income Veterans Cost o f I n s t r u c t i o n Economic Opportuni ty Act - Work Study E.S.E.A. Adu l t Basic Education HEW, L i b r a r y Grant Comprehensive Employment T ra in ing Ac t Comprehensive Employ. Tra in . Act-Cul i n a r y A r t Vocat ional Education Ac t Nursing Cap i ta t i on Grant Other Federal Income

Combined S ta te and Federal Income

Sta te Income Basic and Equa l iza t ion A id Education o f Phys i ca l l y Handicapped Extended Opportuni ty Program Business Inventory Exemptions Home Owners Exemption Curr iculum Development - Nursing , . Other S ta te Income

County Income T r a i l e r Coach Fees Other County Income

8800-8869 Local Income 8811 Secured Tax Receipts 8812 Unsecured Tax Receipts 8813 P r i o r Year Taxes 8842 Sales o f Equipment 8846 Farm Income 8850 Rentals and Leases 8860 I n t e r e s t

8870-8879 Student Fees and Charges 8872 Non-Resident Fees 8878 Other Student Charges

8880-8890 M isce l l aneous Funds 8890 Other Local Income

Tota l Income (Exc lus ive o f Net Beginning Balance)

111. Tota l Net Beginning Balance Plus Tota l Income

Budget Est imates 1981 -82

$ 1,307,093.

COLLEGE THE DESERT FINAL BUDGET ESTIMATES

1981 -82

Account Number - f tem

I V . Expenditures , Transfers and Reserves

Sa la r i es - and w: C e r t i f i c a t e d

Current Contracts Add i t i ona l S t a f f Overtime f o r Regular S t a f f Cont inuing Education Sumner Assignments Subst i tu tes

Sub-Total

C l a s s i f i e d Current Contracts Rec lass i f i ca t i ons Add i t iona l S t a f f Overtime

Sub-Total

Student He1 p

To ta l Sa lar ies and Wages

Other Expenses:

I n s t r u c t i o n a l Supplies Other Operat ing Expenses

Sub-Total

Cap i ta l Out lay (Regular)

Sub-Total

To ta l , Other Expenditures and Cap i ta l Out lay

Budget Estimates 1981 -82 Remarks

Ju ly 29, 1981


1981 -82

Account Number - Item - Undis t r i bu ted Reserve

Regular Contingencies E.S.E.A. Adu l t Basic Education HEW, L i b r a r y Grant Comprehensive Employment T ra in ing Act Comprehensive Employ. Tra in. Act-Cul i n a r y Art Vocat ional Education Act Nursing Cap i ta t i on Grant Education o f P h y s i c a l l y Handicapped Extended Opportuni ty Program C u r r i c u l um Development - Nursing Wright Donation High Desert Campus Donations Connnuni t y Services

Sub-Total

V . Net Ending Balance Inc lud ing General Reserve


V I . ~ o t a l ' Expenditures, Transfers & Reserves $ 11,724,990.

J u l y 29, 1981


1981 -82

Account Number - I tern

Und is t r i bu ted Reserve

Regular Contingencies E.S.E.A. Adu l t Basic Education HEW, L i b r a r y Grant Comprehensive Employment T ra in ing Act Comprehensive Employ. T ra in . Act-Cul i n a r y Vocat ional Education Act Nursing Cap i ta t i on Grant Education o f Phys i ca l l y Handicapped Extended Opportuni ty Program Curr iculum Development - Nursing Wright Donation High Desert Campus Donations Connnuni t y Services

Sub-Total

V . Net Ending Balance Inc lud ing General Reserve

V I . ~ o t a l Expenditures, Transfers & Reserves

A r t


July 29, 1981


Budget Estimates

Account - Number Item - 1981 -82

Undistributed Reserve

Regular Contingencies 335,833. E.S.E.A. Adult Basic Education 4,000. HEW, Library Grant - Comprehensive Employment Training Act 187,000. Comprehensive Employ. Train. Act-Cul inary Art 220,750. Vocational Education Act 115,318. Nursing Capitation Grant 16,000. Education of Physically Handicapped 27,332. Extended Opportunity Program 101,698. Curriculum Development - Nursing 11,000. Wright Donation 100,000. High Desert Campus Donations 8,155. Comnunity Services 43,703.

Sub-Total 1,170,789.

V. Net Ending Balance Including General Reserve 5,000.

VI. Total Expenditures, Transfers & Reserves $ 11,724,990.

Remarks

COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT

PALM DESERT, CALIFORNIA

COUNTY OF RIVERSIDE

REPORT ON EXAMINATION AND FINANCIAL STATEMENTS

JUNE 30, 1981

I N D E X - - - - -

Accountants' Report

EXHIBIT A

EXHIBIT B

Schedule B-1

Schedule B-2

EXHIBIT C

EXHIBIT D

EXHIBIT E

EXHIBIT F

EXHIBIT G

EXHIBIT H

EXHIBIT I

EXHIBIT J

EXHIBIT K

EXHIBIT L

EXHIBIT M

EXHIBIT N

Combined Balance Sheet , June 30, 1981 2

General Fund - Statement o f Fund Transact ions For t h e Year Ended June 30, 1981 3

General Fund - Statement o f Actual Revenue Compared t o Budget For t h e Year Ended June 30, 1981 4 - 5

General Fund - Statement of Actual Expenditures Compared t o Budget For t h e Year Ended June 30, 1981 6

Bui lding Fund - Statement of Fund Transact ions For t h e Year Ended June 30, 1981

Bond I n t e r e s t and Redemption Fund - Statement of Fund Transac t ions For t h e Year Ended June 30, 1981 7

G i f t s and Bequests T r u s t Fund - Statement of Fund Transac t ions For t h e Year Ended June 30, 1981 8

Federal Loans and Grants - Statement of Fund Transact ions For t h e Year Ended June 30, 1981 9

Specia l Reserve Fund #496 - Statement of Fund Transact ions For t h e Year Ended June 30, 1981 10

Student Health Fund - Statement o f Fund Transac t ions For t h e Year Ended June 30, 1981 10

P l a n t Fund - Statement of Fund Transact ions For t h e Year Ended June 30, 1981

Schedule o f Long-Term L i a b i l i t i e s , June 30, 1981 11

Associated Student Body, Balance Sheet , June 30, 1981 12

ASCOD - Student A c t i v i t i e s , Statement of Operations For t h e Year Ended June 30, 1981 13

Associated Student Body - C a f e t e r i a Fund, Statement of Operations For t h e Year Ended June 30, 1981 14

Associated Student Body - Student S to re Fund, Statement o f Operations For t h e Year Ended June 30, 1981 14

Notes t o F inanc ia l Statements 15 - 18 Organizat ion and Operation 19

General F inanc ia l Information

Comments and Recommendations

L U N D & G U T T R Y CERTIFIED PUBLIC ACCOUNTANTS

415 SOUTH PALM CANYON DRIVE

MERR1LL LYNCH SUlLDlNG

P. 0. BOX 2714

PALM S P R I N G S , C A L I ~ 92263

17141 325-5561

Board of Trustees Coachella Valley Community College District Palm Desert, California

We have examined the Combined Balance Sheet of Coachella Valley Community College District, and the Balance Sheet of Associated Student Body as of June 30, 1981 and the related Statements of Fund Transactions and State- ments of Operations for the year then ended. Our examination was made in accordance with generally accepted auditing standards and the standards prescribed by the State Department of Finance, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

In our opinion, the accompanying financial statements present fairly the financial position of Coachella Valley Community College District and Associated Student Body at June 30, 1981 and the results of its operations and changes in its financial position for the year then ended in conformity with generally accepted accounting principles applied on a consistent basis. The supplementary data included in Schedules B-1, B-2 and Notes to Financial Statements have been subjected to the same auditing procedures and, in our opinion, are stated fairly in all mate- rial respects when considered in conjunction with the basic financial statements taken as a whole.

In connection with our examination, we also made a study and evaluation of the Coachella Valley Community College District system of internal accounting control, and performed tests of compliance as required by Chapter I1 of the Standards and Procedures for Audits of California Local Educational Agencies issued by the Department of Finance, State of California, the Requirements for Compliance Audits of Federally Assisted Programs on Local Educational Agencies issued by the Depart- ment of Education, State of California, and Paragraph 5 of OMB Circular A-102, Attachment P, issued by the Office of Management and Budget. Our findings are set forth under the heading Comments and Recommendations in the report.

November 23, 1981

I , . , , , , . . ,

ASSETS Cash held by county trei , , , .

Cash in bank Cash collected awaiting , ,

Revolving cash funds Accounts receivable (No. Federal loans receivable of allowance for doub. accounts of $134,000)

Student loans receivabl~ Unapportioned taxes in county treasury (Note . '

Delinquent taxes receiv, (Note 4)

Reserve for delinquent ' Fixed assets - at cost

(Note 1)

OTHER DEBITS Amount to be provided f, principal retirement ' ' '

LIABILITIES Accounts payable (Note ,) , , , , . , \I ; .. \ ' , I

Bonds payable (Note 5) , ~ l ~ ~ . ~ , , '

FUND BALANCES Available for general p Restricted to special p Plant Fund

Fund balance

COACHELLA VALLEY COMMLTNITY COLLEGE DISTRICT

BALANCE, AS ADJUSTED July 1, 1980

REVENUE Federal State County Local

GENERAL FUND STATEMENT OF FUND TRANSACTIONS FOR THE YEAR ENDED JUNE 30, 1981

Incoming transfers and other Total - Schedule B-1

EXPENDITURES Salaries and employee benefits Books, supplies, and equipment replacement

Contract services

Total current expenses

Student financial aid Interfund transfers Capital outlay Undistributed reserve General reserve Prior year's liabilities Total - Schedule B-2

EXCESS EXPENDITURES

BALANCE

Budget Actual

$(4,512,108) $ 2,257,808

EXHIBIT B

(Over) Under Budget

ADD : Prior year accounts payable

DEDUCT: Prior year accounts receivable Prior year unapportioned taxes Prior year cash collection awaiting deposit

BALANCE, June 30, 1981 - TO EXHIBIT A

(The accompanying notes are an integral part of these financial statements)

(3

Schedule B-1 COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT Page 1

GENERAL FUND STATEMENT OF ACTUAL REVENUE COMPARED TO BUDGET

FOR THE YEAR ENDED JUNE 30, 1981

(Over) Under Budget Actual Budget

FEDERAL REVENUE Veterans cost of instruction CETA Economic Opportunity Acts HEW library and equipment VEA Nursing capitation grant Adult basic education Other

Total Federal Revenue

STATE REVENUE Principal apportionment Physically handicapped Business inventory Homeowners property tax relief Extended opportunity program Other

Total State Revenue

COUNTY REVENUE Trailer coach fees Other

Total County Revenue LOCAL REVENUE Secured taxes Unsecured taxes Prior year taxes Student charges: Non-resident students Community services

Sale of equipment and supplies Farm income Interest Rentals and leases Athletic services donation Other

Total Local Revenue


(4)

Schedule B-1 COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT Page 2

GENERAL FUND STATEMENT OF ACTUAL REVENUE COMPARED TO BUDGET - CONTINUED


(Over) Under Budget Actual Budget

INCOMING TRANSFERS AND OTHER Cash c o l l e c t i o n awai t ing d e p o s i t $ 45,177 $ 45,177 $ - Accounts r ece ivab le 251,586 285,551 (33,965) Tu i t ion t r a n s f e r s - 8,000 (8,000)

296,763 338,728 (41,965)

TOTAL REVENUE - TO EXHIBIT B $10,516,646 $10.692.899 $ 1176.253)

(The accompanying no tes a r e an i n t e g r a l p a r t o f t hese f i n a n c i a l s t a t emen t s )

( 5 )

Schedule B-2 COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT

GENERAL FUND STATEMENT OF ACTUAL EXPENDITURES COMPARED TO BUDGET

FOR THE YEAR ENDED JUNE 3 0 , 1981

Budget Actual (Over) Under

Budget

Certificated Salaries: Regular schedule Other

Classified Salaries: Non-instructional Instructional aides

Employee benefits (Note 7)

Books, supplies and equipment replacement

Contract services and other

Student financial aid

Interfund transfers

Capital Outlay: Sites and improvements Buildings Books and media Equipment

Undistributed reserve

General reserve

Prior year's liabilities

TOTAL GENERAL FUND EXPENDITURES - TO EXHIBIT B


(6)


STATEMENTS OF FUND TRANSACTIONS FOR THE YEAR ENDED JUNE 30, 1981

BUILDING FUND

BALANCE, July 1, 1980

REVENUE Interest


BOND INTEREST AND REDEMPTION FUND


REVENUE District taxes and subventions Interest on investments

Total funds available

EXPENDITURES Bond principal Bond interest


EXHIBIT C

EXHIBIT D


( 7 )

BALANCE, July 1, 1980 !> , '< , , , \. \ I ';! 1 , < ' j , , ! '.

REVENUE Gifts and repaid loans Interest '\

EXPENDITURES Loans Scholarships Other

Balance t::, I ! . ; i t , I ! ', [ ) :. , : ! , ! : , \

TRANSFERS , ,) 1 I ' I J

STUDENT LOANS RECEIVABLE



Loan funds advanced Less loans repaid

BALANCE, June 30, 1981



FEDERAL LOANS AND GRANTS STATEMENT OF FUND TRANSACTIONS FOR THE YEAR ENDED JUNE 30, 1981

REVENUE Federal and local matching funds Repaid loans Interest earned Miscellaneous

EXPENDITURES Loans Grants Administrative expenses Work study program Nursing capitation HEA library Veteran Cost I Refunds to District & Federal government

TRANSFERS TO (FROM)

Balance

FEDERAL LOANS RECEIVABLE (See below)


EXHIBIT F

Federal Nursing Loans and and NDSL

Total Grants Repayments -

FEDERAL LOANS RECEIVABLE

BALANCE, July 1, 1980 (Nursing $78,648; NDSL $399,918) Less allowance for doubtful NDSL loans

ADDITIONS Loan funds advanced

REDUCTIONS Loans repaid Loans cancelled Loans assigned

BALANCE, June 30, 1981 (Nursing $78,965; NDSL $185,029) $263.994


(9)


STATEMENT OF FUND TRANSACTIONS FOR THE YEAR ENDED JUNE 30, 1981

SPECIAL RESERVE FUND #496


ADJUSTMENTS Accounts receivable Current liabilities

BALANCE, July 1, 1980, as adjusted

ADDITIONS Interest Other Interfund transfers

EXPENDITURES Capital outlay Other


STUDENT HEALTH FUND


ADJUSTMENTS Accounts receivable and currrent liabilities

BALANCE, July 1, 1980, as adjusted

REVENUES Student health fees Interest

EXPENDITURES Certificated salaries Contracted services and other operating expense Employee benefits


EXHIBIT G

EXHIBIT H

$ 6,475


(10)

BALANCE, J u l y 1, 1980

I I ! ,

TRANSACTIONS General Fund a d d i t i o n s Donated a s s e t s Cost o f a s s e t s s o l d

BALANCE, June 30, 1981 -

BONDS OUTSTANDING

1961 I s sue 3-1/2, 3-3/4, 4-1/2% F i n a l Matur i ty - 1986

1964 I s sue 3-1/2, 3-3/4, 4-1/2% F i n a l Matur i ty - 1988

1968 I s sue 4-1/2, 4-3/4, 5% F i n a l Matur i ty - 1993

EXHIBIT K COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT

ASSOCIATED STUDENT BODY BALANCE SHEET JUNE 30, 1981

ASSETS

CURRENT ASSETS Cash on hand Cash in bank Investments Accounts receivable, fully collectible Student store inventory - at lower of cost or market

Total current assets

FURNITURE AND EQUIPMENT - AT COST Student store Student body office

LIABILITIES AND FUND BALANCE

CURRENT LIABILITIES Monies held for Special Gifts Advances from ASCOD

Total current liabilities

FUND BALANCE Balance, July 1, 1980 ASCOD - Student activities - income - EXHIBIT L Cafeteria Fund - income - EXHIBIT M Student Store Fund - income - EXHIBIT N


(12)

EXHIBIT L COACHELLA VALLEY COMMUNITY COLLEGE DISTRICT

ASCOD - STUDENT ACTIVITIES STATEMENT OF OPERATIONS


(over) Under Budget Actual ~udget

INCOME ~om~etitive activities StGdent body ASCOD activities Campus activities Campus organizations other

EXPENSES I competitive activities - men - women

Campus organizations i ASCOD Activities:

Executive Conferences and travel social activities

I Awards Homecoming

I Intramurals I Cheerleaders

Association dues Student center professional services Graduation breakfast

I Campus Activities: Drama Music ~ournalism Svnchronized swimming

pubiications Publicity Operating Other

INCOME - TO EXHIBIT K



STATEMENTS OF OPERATIONS FOR THE YEAR ENDED JUNE 30, 1981

ASSOCIATED STUDENT BODY - CAFETERIA FUND INCOME

EXPENSES Special food services


EXHIBIT M

$ 13,126

ASSOCIATED STUDENT BODY - STUDENT STORE FUND (NOTE 11) EXHIBIT N

INCOME I Sales - July 1980

COST OF SALES Inventory - July 1, 1980 $ 90,528

I Purchases 179,018 Returns to COD 2 94 Returns to vendors (13,388) I Reimbursement by Campus services, Inc. (Note 11) (223,330) Inventory - July 31, 1980 (30,000) 3,122

I I I Gross profit - July 1980

i EXPENSES salaries and wages Payroll taxes

i Purchases Operating

I

i LOSS FROM OPERATIONS

OTHER INCOME I Adjustment of inventory to net realizable value

Reimbursement from inventory loss Campus services - leasing - commission Commission - other Interest Other



(14.)


NOTES TO FINANCIAL STATEMENTS JUNE 30, 1981

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies and procedures used by the District are those recommended in the "Budget and Accounting Manual for California Community Collegesii.

Data processing functions are performed by the office of the Riverside County Superintendent of Schools.

The financial records of the District are maintained on the modified accrual basis of accounting.

The financial records of the Associated Student Body are maintained on campus on the accrual basis of accounting.

The fixed assets of the District are recorded as an expenditure in the year of purchase and are not depreciated, which is in accordance with generally accepted accounting procedures for governmental agencies.

ACCOUNTS RECEIVABLE - GENERAL FUND From Federal Sources: Adult Basic Education Act $ 26,650 Employment and Training Acts 38,926 Nursing Capitation Grant 2,353 Supplemental Educational Opportunity Grants Program 378 Family Day Care 6,010 Health, Education & Welfare - Library Grant 812 Vocational Education 46,977

From State Sources: Community College ~pportionment

From Local Sources: District taxes Rentals and leases Interest Sales - Farm Income Other

Abatements Incoming Transfers



UNAPPORTIONED TAXES A l l t a x e s c o l l e c t e d by t h e County t r e a s u r y have been apportioned a s of Apr i l 10, 1981.

DELINQUENT TAXES RECEIVABLE These t a x e s a r e f u l l y reserved and and w i l l be considered as income i n t h e year t h e y are c o l l e c t e d .

BONDS PAYABLE Bonds payable i n t h e amount of $3,900,000 and t h e r e l a t e d i n t e r e s t w i l l be r e p a i d a s r equ i red from s p e c i a l p rope r ty t a x l e v i e s .

ACCOUNTS PAYABLE - GENERAL FUND

C e r t i f i c a t e d s a l a r i e s C l a s s i f i e d s a l a r i e s Employee b e n e f i t s Books and supp l i e s Other ope ra t ing expenses C a p i t a l o u t l a y P r i o r year l i a b i l i t y

RETIREMENT PLAN C e r t i f i c a t e d employees a r e covered under t h e S t a t e Teachers Retire- ment System (STRS), and c l a s s i f i e d employees a r e covered under t h e Pub l i c Employees Retirement System (PERS). The systems are def ined c o n t r i b u t i o n p lans and a r e funded by employee and employer contri- b u t i o n s based on a percentage of s a l a r i e s . The employer and employe c o n t r i b u t i o n s a r e p r e s e n t l y being used f o r bo th p a s t s e r v i c e benef i t and current funding of ves t ed b e n e f i t s . Employer c o n t r i b u t i o n s f o r t h e c u r r e n t year were $387,435 f o r STRS and $274,681 f o r PERS.

BUILDING LEASES The Distr ict is ob l iga ted under short - term opera t ing l e a s e s f o r the r e n t a l of bu i ld ings a s follows:

To ta l 1981-82 1982-83 $ 74,053 $ 59,953 $ 14,100



9 ) INSURANCE Insurance in force at June 30, 1981 is as follows: Comprehensive General Liability: Combined Bodily Injury and Property Damage - Auto - General liability Uninsured motorist Auto medical Garage keeper's auto

Blanket Excess Liability: Bodily Injury and Property Damage - primary Umberella policies

Fire and Extended Coverage: Buildings Data processing equipment Office and other equipment

Comprehensive crime insurance Board of Education liability - annual aggregate Employee Travel Accident Truck or auto cargo Employees blanket bond

$ 21,041,037 $221,445

$3,885,051 $ 30,000

$1,000,000 $ 50,000/$100,000

$ 3,000 $25,000 Limit

I Most coverage provides for nominal deductible amounts.

/ 1 0 ) ATTENDANCE We have examined the 1980-81 annual attendance report submitted by the District and the records supporting them to the extent considered

1 necessary. Average daily attendance for the year is summarized below:

Residents of reporting district Residents of another district

Second Period Annual Report Report

11 ) BOOKSTORE CONTRACT Effective August 1, 1980 the District contracted with Campus Services Incorporated to operate the bookstore. The contract stipulates a minimum annual payment of $14,000 plus a percentage of gross sales over $350,000. The actual income generated by the contract for the eleven months ended June 30, 1981 was $16,923.



I 1 2 ) ACCUMULATED VACATION AND SICK LEAVE

The b e n e f i t s a r e n o t recorded a s l i a b i l i t i e s on t h e books. The D i s - t r i c t ' s p o l i c y is t o record amounts as ope ra t ing expenses i n t h e

i per iod vaca t ion o r s i c k l eave is taken . i

1 1 3 ) RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT (CCFS-3111 WITH AUDITED FINANCIAL STATEMENTS

t - Bond

1 I n t e r e s t I And

General Redemption I Fund - Fund I

June 30, 1981 Annual F inancia l and Budget Report (CCFS-311) fund balance $1,307,093 $460,904

Adjustments inc reas ing t h e fund balance: Accounts r ece ivab le understatement 44,448 -

i Accrual of unapportioned t a x e s i n county t r e a s u r y 76,961 18,499

I June 30, 1981 Audited F inanc ia l Statements fund balance 61,428,502 tcuLLU3

There were no d i f f e r e n c e s between t h e fund balances shown on t h e Form CCFS-311 and t h e Audited F inancia l Statements i n t h e Bui ld ing

I Fund, Spec ia l Reserve Fund and t h e Student Heal th Fund.


ORGANIZATION AND OPERATION JUNE 30, 1981

The Coachella Valley Community College District is located in the

Coachella Valley in Riverside County, california and also includes a

part of San Bernardino County as well as a small portion of Imperial

County in the Salton Sea area. The District is comprised of the

territory of Palm Springs Unified School District, Coachella Valley

Unified School District, Desert Sands Unified School District, Desert

Center Unified School District and Morongo Unified School District.

The District was officially formed July 1, 1958.

Educational facilities of the Coachella Valley Community College Dis-

trict are located on a 160-acre campus site in Palm Desert, California

and include eleven buildings containing over 125,000 square feet. The

District leases facilities in 29 Palms, Indio and Cathedral City, Cali-

fornia. The community college operates under the name College of the

Desert, and had an average daily attendance of 3,619.81 during the year.

The Board of Trustees are:

Name

Mr. John W. McFadden

Mr. Ole J. Nordland

Mr. John D. Stiles, Jr.

Mrs. Jackie Suitt

Mrs. Virnita McDonald

Term Title Expires

Chairman 1981

Vice-chairman 1983

Clerk 1983

Member 1983

Member 1981


GENERAL FINANCIAL INFORMATION JUNE 30, 1 9 8 1

The assessed va lua t ion o f t h e p rope r ty wi th in t h e Distr ict is:

Secured Unsecured

Rivers ide County $1,452,809,513 $ 37,745,027

San Bernardino County 153,866,990 3,111,060

Imperial County 13,458,315 242,114

$1.620.134,818 .$ 41,098,201

The t a x r a t e i n e f f e c t f o r t h e year was:

Secured Unsecured

* General Purpose Tax k * Bond i n t e r e s t and redemption 0.032 0.037

* No General Purpose t a x rate was set because of Propos i t ion 13. The D i s t r i c t received a percentage sha re of t h e 1% Ad Valorem Property t a x of $4.00 a s determined by t h e Boards of Superv isors .


COMMENTS AND RECOMMENDATIONS JUNE 3 0 , 1981

INTERNAL ACCOUNTING CONTROL As part of our examination, we made a study of the District's system of internal accounting control to the extent we considered necessary to evaluate the system as required by general accepted auditing standards. Under these standards, the purpose of such evaluation is to establish a basis for reliance on the system of internal accounting control in deter- mining the nature, timing, and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements and to assist in planning and performing the examination of the financial statements.

The objective of internal accounting control is to provide reasonable, but not absolute, assurances as to (1) the safeguarding of assets against loss from unauthorzed use or disposition, and (2) the reliability of financial records for preparing financial statements and maintaining account- ability for assets. The concept of reasonable assurance recognizes that the cost of a system of internal accounting control should not exceed the benefits derived and also recognizes that the evaluation of these factors necessarily requires estimates and judgements by management.

There are inherent limitations that should be recognized in considering the potential effectiveness of any system of internal accounting control. In the performance of most control procedures, errors can result from misunderstood instructions, mistaken judgment, carelessness, or other personal factors. Control procedures whose effectiveness depends upon segregation of duties can be circumvented by collusion. Similarly, control procedures can be circumvented intentionally by management either to the execution and recording of transactions or with respect to the estimates and judgments required in preparing financial statements. Further, projection of any evaluation of internal accounting control to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions and that the degree of compliance with the procedures may deteriorate.

Our examination of the financial statements was made in accordance with generally accepted auditing standards. This included studying and eval- uating the District's system of internal accounting control for the year ended June 3 0 , 1981.

This study and evaluation was designed for the purposes set forth in the first paragraph of this section and would not necessarily disclose all weaknesses in the system. However, the study and evaluation dis- closed only items of a minor nature which were discussed with appropriate personnel.

(Continued)

(21)


COMMENTS AND RECOMMENDATIONS JUNE 30, 1981

PRIOR YEAR AUDIT RECOMMENDATIONS Prior year items were of a minor nature and were resolved during the current year.

COMPLIANCE In connection with our audit, we performed an examination for compliance as required by the Standards and Procedures for Audits of California Local Educational Agencies issued by the Department of Finance, State of California. The objectives of the examination for compliance are to determine with reasonable assurance utilizing generally accepted sampling and testing techniques that the District is in compliance with applicable laws, rules and regulations.

The District was found to be in substantial compliance in the following areas :

Open enrollment in accordance with Title 5 of the California Administrative Code relating to in-service training courses and Allied Health courses;

Maintenance of the 175 day regular school program;

Maintenance of adequate documentation to support prorated costs to special programs;

Recording of correct net ending balances as shown on their Annual Financial and Budget report;

Maintenance of an adequate level of service for adult non-credit programs offered for substantially handicapped persons;

Salaries of classroom instructors met the 50% test of current expense of education in accordance with the Education Code;

Student health fees were accounted for in a proper manner;

Attendance accounting documentation in accordance with Title 5 of the California Administrative Code;

Tax relief subventions and local district taxes reporting on the District's Annual Financial and Budget Report.

FEDERAL AND CALIFORNIA FUNDED PROGRAMS Operating, loan, and grant programs were audited to the extent considered necessary in accordance with the applicable regulations and guidelines and were found to be in substantial compliance with directives.

Documents

COLLEGE OF THE DESERT January 15, CONFIDENTIAL TO ... DCCD Board Agendas... · COLLEGE OF THE DESERT January 15, 1902 CONFIDENTIAL TO: Trustees FROM : F. D. Stout SUBJECT: Developaent