RVCC 2019 NECHE Self-Study

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Noncurrent liabilities include liabilities for unfunded pension obligations and unfunded other postemployment benefit (OPEB) obligations of $62.95 million and $116.18 million respectively. Also included in noncurrent liabilities are noncurrent portions of long-term debt of $15.3 million, long-term employee benefits accruals of $3.89 million, and other long-term liabilities of $490 thousand. Noncurrent liabilities increased by $103.4 million during fiscal year 2018. The implementation of GASB Statement No. 75 on postemployment benefits resulted in a negative cumulative effect adjustment of $144.6 million as of July 1, 2017, however the liability for OPEB decreased to $116.2 million by yearend. In addition, CCSNH experienced an overall decline in our unfunded pension liability of $9.3 million. Last, our long-term debt obligations decreased by $3.5 million due to normal amortization of the bonds payable along with an adjustment by the State of New Hampshire for existing bond debt in the amount of $1.5 million for a misallocation of bond debt to CCSNH. In 2017, the overall liabilities increased by $10.1 million related primarily to the current year activity associated with the net pension liability along with an increase in bonds payable of $940 thousand due to an advance refunding through the issuance of new general obligation refunding bonds with an original principal amount of $4.9 million. In 2016, liabilities increased by $707 thousand due to the net pension liability recorded in connection with the adoption of the new accounting standard that year. The increase in noncurrent liabilities from 2016 to 2017 was due to the increase in the net pension liability of $11.9 million. Deferred inflows of resources Deferred inflows of resources are used to report acquisition of resources applicable to a future reporting period. The balance in fiscal year 2018 reflects certain amounts related to other postemployment benefits, pensions, and re-funding of bond debt. 190 | P a g e
Net position Overall net position decreased by $138.56 million during the fiscal year. The decrease is primarily due to the recording of the other postemployment benefit liability as of July 1, 2017. CCSNH’s net investment in capital assets increased by $1.88 million during the fiscal year. The increase was attributable to an overall decline in net capital assets of $2.33 million netted against a decrease in capital asset related debt of $4.2 million. Lastly, CCSNH ended fiscal year 2018 with an increase in net position, after restatement of the beginning balance for GASB Statement No. 75, of $6.0 million and ended fiscal year 2017 with an increase in net position of $1.4 million. 191 | P a g e
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“Soar into your Future!” Accred
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Table of Contents INSTITUTIONAL CHA
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at least two but less than four yea
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Physical Therapy Assistant Radiolog
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a) Organization of academic affairs
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ORGANIZATIONAL CHARTS x | P a g e
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TABLE OF CIHE ACTIONS, ITEMS OF SPE
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INTRODUCTION River Valley Community
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RVCC STANDARD COMMITTEES Committee
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A recurring theme discussed through
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DATA FIRST FORMS GENERAL INFORMATIO
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Description Mission Statement: Rive
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Through our workforce development o
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Standard 1: Mission and Purposes At
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Description Planning and evaluation
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Committees for each Initiative met
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of the project, and the continued a
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oards and clinical/practicum precep
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necessary, guide a suspension or cl
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Standard 2: Planning and Evaluation
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Standard Three Organization & Gover
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Two (2) members from building/mecha
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Institutional Organization River Va
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challenges in financial stability r
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Standard 3: Organization and Govern
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37 | P a g e Standard Four The Acad
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progress through the program; and t
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All programs at RVCC strive to foll
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One area that came to light during
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All program curricula, as well as c
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the College. Faculty mentors often
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in the face to face format and are
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Standard 4: The Academic Program (S
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Standard 4: The Academic Program (H
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Standard 4: The Academic Program (H
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Standard 4: The Academic Program (C
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Description River Valley Community
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RVCC students who are 25 and over m
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Student Readiness for College The S
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The College, under the direction of
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Academic Advising All Program Direc
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In Fall of 2018, a group of student
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Strong community partnerships provi
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Standard 5: Students (Enrollment, F
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Undergraduate Admissions informatio
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While slightly increased over previ
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accrediting body. Many accrediting
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As per the full-time faculty’s CB
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There is a standard process that RV
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September of 2018 and the OTA progr
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mode of delivery when there is a ne
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Policies also exist to support form
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Standard 6: Teaching, Learning, and
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Standard 6: Teaching, Learning, and
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97 | P a g e Standard Seven Institu
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Gov. Grants $ 300,404 $ 1,389,296 $
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system of public community college
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udget for this program was increase
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CCSNH began a five-year budget mode
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een, or are being resolved. A CCSNH
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The RVCC IT Department has a studen
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Fiscal Year ends - month & day: (06
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FISCAL YEAR ENDS month & day ( / )
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FISCAL YEAR ENDS month & day ( 06 /
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Standard 7: Institutional Resources
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Standard Eight Educational Effectiv
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College, 88% (754) of the students
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Figure 8.2 - RVCC Student Transfer
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to ensure students were provided st
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(https://www.turningpointsnetwork.o
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Figure 8.5 - RVCC Program Completer
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new Clinical Coordinator was hired.
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Bachelor Cohort Entering Associate
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Student Success Measures/ Prior Per
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Page 165 and 166: Policy, the Domestic Violence in th
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Page 169 and 170: esponsibilities of both students an
Page 171 and 172: Projections By Fall of 2019, Col
Page 173 and 174: Advancement not avail. http://www.r
Page 175 and 176: Standard 9: Integrity, Transparency
Page 177 and 178: Programs, courses, services, and pe
Page 179 and 180: Print Publications Self-study/ Fift
Page 181 and 182: (1) (2) (3) (4) (5) CATEGORY Where
Page 183 and 184: with college level math course. 5.B
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Page 187 and 188: 27. Respiratory Therapy, AS https:/
Page 189 and 190: 4.12 Learning activities & instruct
Page 191 and 192: Progress Report (to be submitted on
Page 193 and 194: E-SERIES FORMS: MAKING ASSESSMENT M
Page 195 and 196: Management Letter & Financial Repor
Page 197 and 198: We have evaluated the key factors a
Page 199 and 200: did not identify any deficiencies i
Page 201 and 202: Table of Contents INDEPENDENT AUDIT
Page 203 and 204: Bangor, Maine December 7, 2018 INTR
Page 205 and 206: CCSNH has done an excellent job ens
Page 207 and 208: CCSNH continues to see declines in
Page 209 and 210: CCSNH, however, has one of the stro
Page 211 and 212: As for wage gaps, across all age gr
Page 213 and 214: FINANCIAL STATEMENTS CCSNH reports
Page 215: Capital assets, net of accumulated
Page 219 and 220: 193 | P a g e
Page 221 and 222: Net position, beginning of year, as
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Page 225 and 226: and the recognition of a gain of $2
Page 227 and 228: Noncurrent assets Student loans rec
Page 229 and 230: Appropriations from the State of Ne
Page 231 and 232: Nature of Business The Community Co
Page 233 and 234: When capital assets are retired or
Page 235 and 236: inflows and deferred outflows relat
Page 237 and 238: 2. Change in Accounting Principle D
Page 239 and 240: 5. Long-Term Liabilities Changes in
Page 241 and 242: 6. Bonds Payable Bonds payable cons
Page 243 and 244: 7. Defined Benefit Pension Plan CCS
Page 245 and 246: Amounts reported as deferred outflo
Page 247 and 248: Discount Rate The discount rate use
Page 249 and 250: At June 30, 2018, CCSNH reported de
Page 251 and 252: Discount Rate The discount rate use
Page 253 and 254: Amounts reported as deferred outflo
Page 255 and 256: Sensitivity Analysis The following
Page 257 and 258: Investments Fair Value Measurement
Page 259 and 260: CCSNH has not defined a limit in it
Page 261 and 262: 256 | P a g e REQUIRED SUPPLEMENTAR
Page 263 and 264: Notes to the Required Supplementary
Page 265 and 266: Schedule of Collective Net OPEB Lia
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Graduate Surveys List of new and el
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RVCC 2019 NECHE Self-Study

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