CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760)...

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Semi-Annual Publication Fall 2003 Volume XXII HOWARD ELECTED PRESIDENT'S MESSAGE INSIDE THIS ISSUE CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) [email protected] First Vice President Ms. Judith Vroman, CPA, CIA, CFE Contra Costa CCD (925) 229-1000 (Ext. 1228) [email protected] Second Vice President Mr. Ron Gerhard, CPA San Bernardino CCD (909) 382-4031 [email protected] Secretary Ms. Lisa Hott, CPA Sequoias CCD (559) 737-4874 [email protected] T r easur er Mr. Cory Wathen, CPA Los Rios CCD (916) 568-3083 [email protected] Publications Mr. John Thompson, CPA Rancho Santiago CCD (714) 480-7588 [email protected] Past President Mr. Richard Pagel, CIA Coast CCD (714) 438-4602 [email protected] A Publication of the Community College Internal Auditors (CCIA) Business Advisor CCIA WEBSITE 2003 FALL CONFERENCE Community College Internal Auditors Fall Conference October 2 - 3, 2003 San Diego Community College District - San Diego, CA 12 CPE Hours Welcoming Address, Augustine P. Gallego, Chancellor, San Diego Community College District. CBO Panel on Surviving the Budget Crisis, Jim Williams, Victor Valley CCD, Mark J. Zacovic, Rancho Santiago CCD, Jim Austin, Cuyamaca CCD and John Schlegel, San Diego CCD. Our panel members will each give a brief overview on how their districts have addressed the budget deficit. GASB 12, 37 and 39, Thom Gilbert, Gilbert Accountancy, will present an over- view and discuss the impact on community colleges of the following: GASB 12 - Post Employment Benefits, GASB 37 - Basic Financial Statements and MD&A, and GASB 39 - Determining Component Units. Auditing Your Bond Expenditures, Tom Smith, CPA and Attorney at Law, will help you identify potential risks and outline suggested procedures for your bond audit. Record Retention - How to Classify All Your Records, John Thompson, Rancho Santiago CCD will review education code and other regulatory require- ments along with practical considerations and example administrative regula- tions. Board Policies - Does Your District Comply? Cindra Smith, Director of Education Services, Community College League, will cover principles and practices to ensure that policies and procedures are useful, used and up to date. FEMA Business Continuity Plans, Linda Morin, Coast Community College District, will provide a framework for your organization to use in preparing for an emergency/disaster and in working with the State Office of Emergency Services (OES) and the Federal Emergency Management Agency (FEMA) after an incident. Controlling Risk Management Costs in a Challenging Time, John Stephens, Keenan & Associates, will provide an overview of why Property & Liability and Workers' Compensation costs are dramatically rising with solutions to contain those costs for your district. 1 Past President Mr. John Shaffer, CIA, CFE [email protected] *Low Rates* CCIA Conference Your Best CPE Value

Transcript of CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760)...

Page 1: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

Semi-AnnualPublication

Fall 2003

Volume XXII

HOWARD ELECTEDPRESIDENT'S MESSAGE

INSIDE THIS ISSUE

CCIA OFFICERS2003-2004

PresidentMr. John HowardVictor Valley CCD(760) 245-4271 (Ext. 2284)[email protected]

First Vice PresidentMs. Judith Vroman, CPA,CIA, CFEContra Costa CCD(925) 229-1000 (Ext. 1228)[email protected]

Second Vice PresidentMr. Ron Gerhard, CPASan Bernardino CCD(909) [email protected]

SecretaryMs. Lisa Hott, CPASequoias CCD(559) [email protected]

TreasurerMr. Cory Wathen, CPALos Rios CCD(916) [email protected]

PublicationsMr. John Thompson, CPARancho Santiago CCD(714) [email protected]

Past PresidentMr. Richard Pagel, CIACoast CCD(714) [email protected]

A Publication of the Community College Internal Auditors (CCIA)

Business Advisor

CCIA WEBSITE 2003 FALL CONFERENCE

Community College Internal AuditorsFall Conference

October 2 - 3, 2003San Diego Community College District - San Diego, CA

12 CPE Hours

Welcoming Address, Augustine P. Gallego, Chancellor, San Diego CommunityCollege District.

CBO Panel on Surviving the Budget Crisis, Jim Williams, Victor Valley CCD,Mark J. Zacovic, Rancho Santiago CCD, Jim Austin, Cuyamaca CCD and JohnSchlegel, San Diego CCD. Our panel members will each give a brief overviewon how their districts have addressed the budget deficit.

GASB 12, 37 and 39, Thom Gilbert, Gilbert Accountancy, will present an over-view and discuss the impact on community colleges of the following: GASB 12 -Post Employment Benefits, GASB 37 - Basic Financial Statements and MD&A,and GASB 39 - Determining Component Units.

Auditing Your Bond Expenditures, Tom Smith, CPA and Attorney at Law, willhelp you identify potential risks and outline suggested procedures for your bondaudit.

Record Retention - How to Classify All Your Records, John Thompson,Rancho Santiago CCD will review education code and other regulatory require-ments along with practical considerations and example administrative regula-tions.

Board Policies - Does Your District Comply? Cindra Smith, Director ofEducation Services, Community College League, will cover principles andpractices to ensure that policies and procedures are useful, used and up to date.

FEMA Business Continuity Plans, Linda Morin, Coast Community CollegeDistrict, will provide a framework for your organization to use in preparing for anemergency/disaster and in working with the State Office of Emergency Services(OES) and the Federal Emergency Management Agency (FEMA) after anincident.

Controlling Risk Management Costs in a Challenging Time, JohnStephens, Keenan & Associates, will provide an overview of why Property &Liability and Workers' Compensation costs are dramatically rising with solutionsto contain those costs for your district.

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Past PresidentMr. John Shaffer, CIA,[email protected]

*Low Rates*CCIA Conference

Your BestCPE Value

Page 2: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

RememberCCIA Website!

President's Message

As many of you already know, I have been a member of CCIA for many years.I have watched it grow and develop into a first class organization throughout thestate. I hope to follow the fine leadership set forth by such individuals as JudyVroman (formerly Judy Osgood), John Shaffer (retired), Jim Williams, CoryWathen, Rich Pagel, and so many others who have guided this organization andbrought forth value added information to you, our members. I plan to continuethat legacy.

With that thought in mind, our fall workshop will be held at San Diego CityCollege on October 2 –3, 2003. The workshop will feature a welcomingaddress from the Chancellor of the San Diego Community College District, Mr.Augustine P. Gallego. Topics to be presented are: Surviving the Budget Cuts, anoverview of GASB 12, 37, & 39 and their impact on Community Colleges,Record Retention-”How to classify all your records”, Board policies “Does yourDistrict Comply?” and other important issues to our colleges (see enclosedagenda). There will also be an opportunity for participants to discuss and findsolutions to various issues facing their college during the roundtable segment ofour workshop.

Again, I want to thank you for the honor of being this year’s president of CCIA.We are looking forward to continuing to provide valuable information for you andyour respective colleges.

Sincerely,John Howard, President

CCIA 2003/04 board left to right: Rich Pagel, past president; Judy Vroman, 1st

vice president; John Thompson, publications, John Howard, president, Lisa

Hott, secretary; Cory Wathen, treasurer. Not in photo: Ron Gerhard, 2nd V.P.

The CCIA board re-minds you to visit the

CCIA Website.

www.theccia.org

We encourage all ofour colleagues to

bookmark the websiteand check in for

conference highlights,resource links, and

contact information.Website hosted by Contra Costa

Community College District

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Let me start off by saying “Thank You” for electing meas your new president of the Community Colleges InternalAuditors (CCIA) for 2003-2004 and to welcome youback to a new fiscal and academic year.

RollieRetires

Rollie Villarba, Internal Au-ditor for the San DiegoCommunity College Dis-trict is retiring after thirty-one years with the district.His retirement is effectiveAugust 31, 2003. Rolliehas been a member ofCCIA for fourteen years.He has held the position ofPublisher of the Newsletterand has been a strong sup-porter of this group. Wishhim well on his retire-ment [email protected].

San Diego CCD will con-tinue to be well repre-sented in the CCIA with twonew members: Brett Belland Fred Heske. Wel-come!

Page 3: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

HowardElected CCIA

President

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John Howard, Internal Auditor at Victor ValleyCommunity College District, was electedpresident of the Community College InternalAuditors (CCIA) at their business meeting in May.Howard succeeds previous president, Rich Pagelof Coast Community College District. OtherCCIA board members for the 2003/04 term are:

Judy Vroman, first vice presidentRon Gerhard, second vice presidentLisa Hott, secretaryCory Wathen, treasurerJohn Thompson, secretary of publicationsRich Pagel, past president

Howard will preside over his first CCIAconference this fall San Diego. Howard looksforward to returning to San Diego CommunityCollege District where he worked prior tobecoming internal auditor at Victor ValleyCommunity College District. Howard has been atVictor Valley for five years. He has been amember of the CCIA for 14 of the 15 years of itsexistence. "Judy (Vroman) and John Shaffer

started the organization in Northern California,"John explains, "Then I joined the next year whenthey were approving bylaws."

Howard has served the CCIA in many capacities.Most recently, he was first vice president of theboard for 2002/03. He plans to use hisexperience and the experience of other boardmembers to assist members throughout the state.

John Howard, center visits with Lisa Hott, left and

Judy Vroman, right at the CCIA Spring Conference at

Contra Costa CCD.

John Howard's vision of the future of the CCIA

includes building on the foundation of its past

leaders.

Past CCIA presidents, John Shaffer & Judy Vroman.

Page 4: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

We Want to Hear fromYOU!

We are eager to hear from you! Pleasesend us any news that would be of inter-est to your colleagues.

Have you read anything of interest suchas audit findings, fraud findings, interest-ing books or articles?

Is there a particular experience that wassuccessful or not so successful that youwish to share?

Send articles to:Rancho Santiago CommunityCollege District2323 North BroadwaySanta Ana, CA 92706-1640Attention:John Thompson, Internal Auditor

[email protected]

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Community College

Internal Auditor

The Mission of CCIA is to:

1. Encourage cooperative re-lationships among communitycollege internal auditors;

2. Promote and encourage theestablishment of internal audit-ing functions within communitycolleges, and encourage theadoption of the Standards for theProfessional Practice of InternalAudit;

3. Provide members with qual-ity training and continuing pro-fessional education; and

4. Keep members informed oncurrent issues.

Occasionally problems of our daily

jobs require us to look at things in

a different way.

With that in mind remove six

letters from the following to

reveal a common everyday word:

SBIXLANEATNTERAS

Just For Fun!(Puzzle)

Page 5: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

2003 FALL CONFERENCESan Diego City College

1313 12th Ave. Bldg. D (Next to President's Office), San Diego , CAOctober 2 & 3, 2003

The Bristol Hotel1055 1st Ave.San Diego, CA 92101To Hotel from interstate 5 south:Take the Front St. exit toward Civic CenterMerge onto Front St.Turn LEFT onto W. BroadwayTurn LEFT onto 1st. Ave.To Hotel from interstate 15 south:Take the I-15 south to the CA-163 southExit Ash StreetTurn LEFT on Front Street

DirectionsTurn LEFT on BroadwayTurn LEFT on 1st Ave.To Hotel from Interstate 8 west:Take the CA 163 exit southStraight to 10th Ave.Turn RIGHT onto BroadwayTurn RIGHT onto 1st Ave.To San Diego City College from Hotel:Walk out to BroadwayCross Broadway to the bus stopTake the #7 busGet off at 12th & Russ

Hotel Accommodations

The Bristol Hotel1055 1st Ave.San Diego, CA 92101Check-in time: 3:00 pmCheck-out time: 12 noonReservation Deadline: Sept. 16, 2003

Phone Reservation 800-662-4477www.thebristolsandiego.com

Conference participants are encouraged to book room reservations early in order to insure a room2003 Fall CCIA Conference - Confirmation Notice

Fees and Deadlines: $65.00 - Single Attendee paid by September 16, 2003$55.00 - Multiple Attendees from a district paid by Sept. 16, 2003$75.00 - Any Attendee paid after September 16, 2003$30.00 - Materials Only

Refunds: Must be requested in writing 7 days prior to conference.

To Register: 1) Contact Cory Wathen at (916) 568-3083 or [email protected]) Make Checks payable to: Community College Internal Auditors3) Return this confirmation notice and registration fee to:

Cory Wathen, Los Rios Community College District1919 Spanos Ct., Sacramento, CA 95825

Name

District Name

Phone Number

Name

District Name

Phone Number

Name

District Name

Phone NumberIn order to have an accurate count for our caterer, please indicate the number of registrants attending lunch:

October 2, 2003, Thursday How many will attend lunch? _________

October 3, 2003, Friday How many will attend lunch? _________

Rate: $99.00 (single/double)Valet parking $16.00 (No Self Parking)Shuttle Service from the airport on Cloud 9 for$7.00 each way.Must ask for Community College InternalAuditors rate.

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Page 6: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

2003 FALL Conference

AGENDA 12 CPE HOURSCommunity College Internal Auditors Spring Conference

San Diego Community College District

October 2 - 3, 2003

October 2, 2003, Thursday

7:30 – 8:00 Sign In, Continental Breakfast

8:00 – 8:15 Welcoming Address, Augustine P. Gallego, Chancellor, San Diego Community CollegeDistrict

8:15-10:00 CBO Panel on Surviving the Budget Crisis, Jim Williams, Victor Valley CCD, Mark J.Zacovic, Rancho Santiago CCD, Jim Austin, Cuyamaca CCD, and John Schlegel, SanDiego CCD. Our panel members will each give a brief overview on how their districts haveaddressed the budget deficit.

10:00 - 10:15 Break

10:15 - 12:00 GASB 12, 37 and 39, Thom Gilbert, Gilbert Accountancy, will present an overview anddiscuss the impact on community colleges of the following: GASB 12 – PostEmployment Benefits, GASB 37 – Basic Financial Statements and MD&A, and GASB 39– Determining Component Units.

12:00 - 12:45 Lunch

12:45 – 2:00 Auditing Your Bond Expenditures, Tom Smith, CPA and Attorney at Law. Many districtshave passed bond measures in recent years. Mr. Smith will help you identify potentialrisks and outline suggested procedures for your bond audit. In addition, he will addressthe California Uniform Public Construction Cost Accounting Act. This law, revised inJanuary of 2003, establishes uniform cost accounting standards and bidding procedures.If your district adopts and implements the act, it raises the informal bidding limit andestablishes a method for the computation of personnel costs to be charged to bond funds.

2:00 - 2:05 Break

2:05 – 2:50 Record Retention – How to Classify all your Records, John Thompson, Rancho SantiagoCCD, will review education code and other regulatory requirements along with practicalconsiderations and example administrative regulations.

2:50 – 3:00 Break

3:00 – 4:30 Board Policies – Does Your District Comply? Cindra Smith, Director of Education Services,Community College League. Policy and procedure manuals often sit on shelves gatheringdust. This session will cover principles and practices to ensure that policies andprocedures are useful, used and up to date.

4:30 – 5:00 CCIA Business Meeting

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See AGENDA on page 7

Page 7: CCIA Fall 2003 · CCIA OFFICERS 2003-2004 President Mr. John Howard Victor Valley CCD (760) 245-4271 (Ext. 2284) howardj@vvc.edu First Vice President Ms. Judith Vroman, CPA, CIA,

October 3, 2003, Friday

7:30 – 8:00 Continental Breakfast

8:00 – 9:45 FEMA Business Continuity Plans, Linda Morin, Coast Community College District, willprovide a framework for your organization to use in preparing for an emergency/disasterand in working with the State Office of Emergency Services (OES) and the FederalEmergency Management Agency (FEMA) after an incident. Ms. Morin will discusspractical guidelines for identifying potential hazards to your organizations, understandingthe risks associated with those hazards, estimating losses incurred during an emergency/disaster, and obtaining State and Federal reimbursement.

9:45 – 10:00 Break

10:00 – 11:15 Controlling Risk Management Costs in a Challenging Time John Stephens, Keenan &Associates, will provide an overview of why Property & Liability and Workers’Compensation costs are dramatically rising with solutions to contain those costs for yourdistrict.

11:15 – 12:00 Roundtable

12:00 Boxed Lunch Delivered, Conference Ends

AGENDA 12 CPE HOURSCommunity College Internal Auditors Spring Conference

San Diego Community College DistrictOctober 2 - 3, 2003

AGENDA continued from page 6

Cory Wathen offers practical suggestions for districts implementing GASB 35 at the CCIA's Spring 2003 Confer-

ence at Contra Costa Community College District.

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