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The manual outlines rules and regulations for college foundations, bookstores, cafeterias, and other supporting entities.


Auxiliary Organizations Manual Updated for California Community Colleges

  • Heather McGee Decauwer
  • 8/23/2017

The much-anticipated update to the California Community Colleges Auxiliary Organizations Manual has been finalized and released. It provides rules and regulations for establishing and maintaining your college’s or district’s auxiliary organizations such as foundations, bookstores, and event facilities. It also covers the accounting, auditing, and reporting requirements mandated by education and government codes.

The manual’s goal is to create uniform standards of accounting and reporting so that regulators, governing boards, and your own college administrators can have the necessary data to monitor operations and make useful comparisons across the system. Key topics covered in the manual include:

  • Recognition and establishment of auxiliary organizations, as well as their authority and responsibility
  • Composition and conduct of their boards of directors
  • Master agreement between a district and its auxiliary organization
  • Accounting and reporting requirements
  • Annual audit and audit committee rules
  • Revision of rules, procedures, and reports to the California Community Colleges Chancellor’s Office

Many individuals and organizations were involved in the creation, review, and update of this document. I had the privilege of contributing, as well, and served as the accounting advisor, helping to identify the nonprofit laws, regulations, and accounting standard requirements addressed in the manual.

How we can help

CLA’s higher education practitioners in California have deep knowledge of these regulations and how they may affect your college’s auxiliary organizations. We can help you interpret and apply the rules and assist with your reporting requirements.