Accreditation - Hartnell College!!

financial decision making process is encouraged through attendance at RAC and FIS
subcommittee meetings.
The college meets this standard.
Planning Agenda
None.
III.D.2.d
All financial resources, including short and long term debt instruments (such as bonds and
Certificates of Participation), auxiliary activities, fund-raising efforts, and grants, are used
with integrity in a manner consistent with the intended purpose of the funding source.
Descriptive Summary
The Business Services Business Office Procedures Manual delineates the process used to
select areas requiring monitoring and identifies other agencies who routinely review
activities in various programs. Staff is assigned to account for the various programs that have
been placed in trust with the District. These special accounts are part of the audit process the
District engages in each year. The auditors hired by the District provide a summary at the
beginning of the audit as well as an executive summary that states their findings and speaks
to the overall fiscal integrity of the District. The business office has a program review
completed for the previous five fiscal years. There have been no negative findings over the
past five years. The vice president of operations is charged with maintaining and monitoring
district and college finances, financial aid allocations, externally funded programs,
contractual relationships, auxiliary organization and foundations, institutional investments,
and assets.
The college president reviews and executes all college level requests for equipment, services,
and contracts. The vice president of academic affairs, deans, program directors, and budget
managers are responsible for oversight of individual instructional and student services area
budgets, including categorical and grant funded programs.
The regular financial audit, the compliance audit for the restricted funds and the performance
audit for the Measure H General Obligation Bond funds show that all funds are used with
integrity in a manner consistent with the intended purpose of the funding source. (III.D.8.a
2012 Audit Report, III.D.8.c Management Letter, III.D.8.d November 14, 2012 Auditor’s
Letter)
Self Evaluation
Hartnell practices effective oversight of finances and makes improvements in management of
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