Microsoft Word - Agenda 121109 - College of the Desert

Agenda 

Desert Community College District Board of Trustees 

43-500 Monterey Ave., Palm Desert, CA 92260 

REGULAR MEETING OF THE BOARD OF TRUSTEES 

DATE: FRIDAY, DECEMBER 11, 2009 

TIME: 9:30 A.M. 

LOCATION: MULTI-AGENCY LIBRARY COMMUNITY ROOM 

Persons with disabilities may make a written request for a disability-related modification or 

accommodation, including for auxiliary aids or services, in order to participate in the Board 

meeting. Requests should be directed to the Office of the President as soon in advance of the 

Board meeting as possible. 

I. CALL TO ORDER – PLEDGE OF ALLEGIANCE 

II. ROLL CALL – TRUSTEES BROUGHTON, HAYDEN, MARMAN, MILLER, 

STEFAN AND STUDENT TRUSTEE BORGETTI 

III. ORGANIZATION FOR 2010 

A. APPOINTMENT OF OFFICERS 

1) Chairperson 

2) Vice-Chairperson 

3) Clerk 

4) Secretary 

5) Representative/COD Foundation Board of Directors 

6) Representative/County Committee 

7) Representative/Inland Valley Trustees’ Assoc. 

8) Representative/Business Affairs (Finance/Facilities) 

9) Representative/Student Affairs 

10) Representative/Academic Affairs 

11) Representative/Strategic Planning & Accreditation 

12) Representative/Citizen’s Bond Oversight Committee 

IV. AGENDA: 

A. BOARD MEETING AGENDA: Pursuant to Government Code Section 

54954.2(b)(2), the Board may take action on items of business not appearing on the 

posted agenda, upon a determination by a 2/3 vote of the Board, or (if less than 2/3 

of the members are present, a unanimous vote of those present), that there is a need 

to take immediate action and that the need for action came to the attention of the 

local agency subsequent to the agenda being posted as specified.

B. CONFIRMATION OF AGENDA: Approve the agenda of the Regular Meeting 

of December 11, 2009, with any additions, corrections, or deletions. 

V. PUBLIC COMMENTS (Agenda Items): PERSONS WHO WISH TO SPEAK TO 

THE BOARD ON ANY ITEM SHOULD COMPLETE THE “REQUEST TO 

ADDRESS THE BOARD” FORM AND PRESENT IT TO THE SECRETARY. 

PERSONS WHO WISH TO SPEAK TO THE BOARD ON ANY ITEM MAY DO 

SO AT THIS TIME. THERE IS A TIME LIMIT OF 3 MINUTES PER PERSON 

AND 15 MINUTES PER TOPIC, UNLESS FURTHER TIME IS GRANTED BY 

THE BOARD. 

VI. APPROVE THE MINUTES OF: 

1. The Regular meeting of November 13, 2009. 

VII. REPORTS 

A. GOVERNING BOARD 

B. COLLEGE OF THE DESERT FOUNDATION 

C. COLLEGE OF THE DESERT ALUMNI ASSOCIATION 

D. ACADEMIC SENATE 

E. FACULTY ASSOCIATION 

F. C.O.D.A.A. 

G. CSEA 

H. ASCOD 

VIII. ADMINISTRATIVE REPORTS 

A. President 

B. Vice President Business Affairs – Dr. Edwin Deas 

C. Vice President Academic Affairs – Farley Herzek 

D. Vice President Student Affairs – Dr. Diane Ramirez 

IX. CONSENT AGENDA: All items on the Consent Agenda will be considered for 

approval by a single vote without discussion. Any Board member may request that 

an item be pulled from the Consent Agenda to be discussed and considered 

separately in the Action Agenda. 

A. BUSINESS AFFAIRS – Human Resources 

1. Hourly Personnel – Student Workers/Substitutes 

2. Leadership/Confidential – Working Out-of-Class 

3. Employment Agreements 

B. BUSINESS AFFAIRS – Business Services, Fiscal Services 

1. Change Order #2 – Dining Hall Renovation – Doug Wall Construction 

2. Change Order #1 – Dining Hall Renovation – Kincaid Industries 

3. Change Order #1 – Dining Hall Renovation – Los Angeles Air Conditioning 

4. Approval of Contracts 

5. Payroll #5

6. To Ratify or Approve Out-of-State/Country Travel 

X. ACTION AGENDA 

A. ITEMS PULLED FROM THE CONSENT AGENDA FOR SEPARATE 

DISCUSSION AND CONSIDERATION 

B. BOARD OF TRUSTEES 

1. Revised Board Policy 1200: District Mission – Second Reading 

2. Accept President and Leadership Voluntary Salary Reduction and Support of 

Fiscal Solvency 

C. PRESIDENT 

1. Approval of the Certification of Signature Form 

D. HUMAN RESOURCES 

1. Approval of Desert Community College District’s Proposed Amendments to 

Conflict-of-Interest Code 

2. Leadership – Non-renewal of Contracts 

3. Leadership – Ending of Contract 

4. Leadership – Approval of Job Description 

5. Leadership - Appointment 

E. BUSINESS AFFAIRS – Business Services, Fiscal Services, Facilities Services 

1. Acceptance of 2008-2009 Audit Reports 

2. Receive 2008-2009 Audit Report for the College of the Desert Foundation 

3. Quarterly Financial Report 2009-2010 

4. Resolution #194 for Budget Adjustments 

5. Public Hearing Categorical Flexibility for 2009-2010 Budget 

6. Adoption of Resolution #195 Categorical Flexibility for 2009-2010 

Budget 

7. Approval of Warrant Lists 

8. Approve MOU between City of Indio Redevelopment Agency and Desert 

Community College District 

F. ACADEMIC AFFAIRS – Instruction 

1. Approval of Curriculum Modifications for 2010-11 Academic Year

XI. SUGGESTIONS FOR FUTURE AGENDAS 

XII. ADJOURN TO CLOSED SESSION 

XIII. CLOSED SESSION: 

1. CONFERENCE WITH LABOR NEGOTIATOR, Pursuant to Section 54957.6; 

labor unions on campus include CTA, CODAA, and CSEA; Agency Designated 

Representative: Dr. Edwin Deas 

2. PUBLIC EMPLOYEE/GOVERNMENT CODE SECTION 54957: 

Discipline/Dismissal/Release of a Public Employee 

3. CONFERENCE WITH REAL PROPERTY NEGOTIATORS 

Property: Parcel Numbers: 657230015, 657230025, 657230028, 669330015, 

669330025, 669330029, 669330030, 657280015, 657280014, 657280016, 

657280002, 657280003, 6693300294, 717270002, 717270003, 717270004, 

71270007, 71720008, 71720011, 71720012, 71720012, 71720014, 664100002, 

664100003, 664100019, 664110046, 664190025, 663290003, 663250004, 664110051 

and 611211002. 

Agency Negotiator: Dr. Edwin Deas 

Negotiating Parties: Jim Goodell 

Under Negotiation: Reviewing Land Acquisition 

4. FINAL DISTRICT DECISION APPEAL (Complaint involving information 

protected by Federal Law – pursuant to Section 54956.86) 

Representative: Dr. Edwin Deas 

XIV. RECONVENE TO OPEN SESSION 

1. Closed session report (if any) 

XV. ADJOURN

DESERT COMMUNITY COLLEGE DISTRICT 

REGULAR BOARD MEETING 

MULTI-AGENCY LIBRARY COMMUNITY ROOM 

FRIDAY, NOVEMBER 13, 2009 

MINUTES 

I. CALL TO ORDER – PLEDGE OF ALLEGIANCE 

The meeting was called to order at 9:36 a.m. by Board Chair Broughton. Michelle Price, 

past Student Trustee and ASCOD President, led the Pledge of Allegiance. 

II. ROLL CALL 

Trustees Becky Broughton, Charles Hayden, John Marman, Bonnie Stefan and Student 

Trustee Borgetti were present. Merle C. “Bud” Miller was not present. 

III. AGENDA: 

A. CONFIRMATION OF AGENDA: 

Trustee Broughton asked that a closed session be added following the ASCOD report. This 

closed session item would be “Conference with Labor Negotiator”. A motion was made by 

Trustee Stefan, seconded by Trustee Marman, to approve the agenda of the regular meeting 

of October 16, 2009 with the change noted. The motion carried unanimously with one 

absent. 

IV. PUBLIC COMMENTS (All Items): 

None. 

V. APPROVE THE MINUTES OF: 

There were no corrections to the minutes of October 16, 2009 and they stand approved. 

VI. REPORTS 

A. GOVERNING BOARD 

Trustee Hayden had nothing to report. 

Trustee John Marman reported on his activities: 

Attended various athletic contests as well as Homecoming. 

Gave a campus tour to Michael Barnard, new Interim Exec. Director of the 

Foundation 

Attended a Palm Springs Unified School District Advisory Board meeting 

Attended an East Valley Alumni Committee meeting 

Attended a Pathways to Success Steering Committee meeting 

Attended the Student Senate Forum

Trustee Marman stated that after the Board Retreat the Board wanted to make a statement 

of support to the President during this fiscal crisis. He distributed a Proclamation and read 

it aloud. 

Trustee Broughton asked for a verbal consensus in support of the Proclamation. The 

following Trustees approved of the Proclamation: Becky Broughton, John Marman, Bonnie 

Stefan, Cindy Borgetti. Trustee Hayden had no comment. Trustee Miller was absent. 

Trustee Stefan had nothing to report but thanked the Alumni Association for the 

Homecoming Bar-B-Q. 

Student Trustee Borgetti had two Power Point Presentations that were not compatible with 

the laptop and will email it to the other Trustees. She reported on her activities: 

Attended the CCCSSA Leadership Conference 

Attended a Textbook Affordability Taskforce meeting 

Attend the ASCOD Senate Open Forum 

Attended the HACU Conference in Orlando, FL 

Trustee Marman pointed out that grades will be due soon and asked Vice President Herzek 

to encourage Faculty to get their grades in on time. He also asked Student Trustee Borgetti 

how the Faculty did with their textbook approval turn-ins. Student Trustee Borgetti asked 

Vice President Ramirez to report. Dr. Ramirez reported the improvement went from 5% to 

65% this time. 

Trustee Broughton thanked everyone for all the hard work put into the Board Retreat. She 

thought the Board learned more about their job as Trustees and the college and how it 

functions. The various presentations, including Pam LiCalsi’s presentation on Institutional 

Effectiveness; the first draft of the Annual Report; Amy DiBello and Carol Lasquade’s 

presentation on learning outcomes and assessments, were all extremely informative and 

beneficial. Trustee Broughton was extremely pleased to have heard the entire faculty was 

working as a team to move forward with the SLO’s and assessments. 

Trustee Broughton also reported on her other activities: 

Attended the Homecoming Bar-B-Q and game and would like to have seen more 

faculty and staff attend. 

Attended an East Valley Friends and Alumni meeting in Mecca and thanked Dean 

Juan Lujan for the opportunity to introduce more members of our community to 

that campus. 

Attended meetings with Accreditation Standard IV Team for COD’s Accreditation 

Self-Study. 

Toured the new Alumni Building 

B. COLLEGE OF THE DESERT FOUNDATION 

Michael Barnard, Interim Executive Director of the Foundation was present and gave a brief 

report.

C. COLLEGE OF THE DESERT ALUMNI ASSOCIATION 

Mr. Gene Marchu, Executive Director of the Alumni Association, was present and gave a 

brief report. 

D. ACADEMIC SENATE 

Dr. Rey Ortiz, Academic Senate President, was present and gave a brief report. 

E. FACULTY ASSOCIATION 

Mr. Chuck Decker, President of the Faculty Association, was present and gave a brief report. 

F. C.O.D.A.A. 

Dr. Fergus Currie, President of CODAA, was not able to attend and had previously emailed 

his report to the Board of Trustees. 

G. CSEA 

Ms. Mary Lisi, President of CSEA, was present and gave a brief report. 

H. ASCOD 

Ms. Aries Jaramillo, President of ASCOD, was present and gave a brief report. 

Dr. Diane Ramirez, Vice President, Student Affairs, congratulated Michelle Price, former 

Student Trustee and ASCOD President on her selection as a Senator to the California 

Community College Board of Governors. 

VII. ADJOURN TO CLOSED SESSION 

VIII. CLOSED SESSION: 

1. CONFERENCE WITH LABOR NEGOTIATOR, Pursuant to Section 54957.6; labor 

unions on campus include CTA, CODAA, and CSEA; Agency Designated Representative: 

Dr. Edwin Deas 

IX. RECONVENE TO OPEN SESSION 

1. No reportable action taken in closed session. 

X. ADMINISTRATIVE REPORTS 

A. President 

President Patton reminded everyone to be sure to look at COD’s online newsletter, The 

Insider, as it contains information about everything that happens at the college. 

Dr. Edwin Deas, Vice President, Business Affairs, reported the State Community College 

Facility Coalition has accorded College of the Desert an award of merit for building design 

of the Nursing & Health Sciences Center. The award notes the building contains a modern 

nursing skills lab with patient simulator mannequins, a flexible use EMT lab, demonstration 

and viewing areas, media learning rooms, a computer lab, lecture rooms as well as offices

and support facilities. They also note the new facility respects the strong architectural 

language of the existing campus and there are innovative, sustainable design features in 

abundance. This project is registered with the U.S. Green Building Council and will receive 

Leed Silver status, which is our first. 

XI. CONSENT AGENDA: All items on the Consent Agenda will be considered for 

approval by a single vote without discussion. Any Board member may request that 

an item be pulled from the Consent Agenda to be discussed and considered 

separately in the Action Agenda. 

A motion was made by Trustee Stefan, seconded by Trustee Marman, to approve the 

consent agenda as presented. The motion carried unanimously with one absent. 

A. BUSINESS AFFAIRS – Human Resources 

1. Approval of the 2010-2011 Holiday Schedule 

2. Classified – Continuation of Assignment 

3. Classified – Temporary On-Call Appointments 

4. Classified – Termination/Resignations 

5. Hourly Personnel – Adjunct Faculty 

6. Hourly Personnel – Student Workers/Tutors 

7. Volunteers 

8. Employment Agreements 

B. BUSINESS AFFAIRS – Business Services, Fiscal Services 

1. Change Order #1 – Alumni Association Building Project – Doug Wall 

Construction 

2. Gifts/Donations to the District 

3. Approval of Contracts 

4. Payroll #4 

5. To Ratify or Approve Out-of-State/Country Travel 

XII. ACTION AGENDA 

A. BOARD OF TRUSTEES 

1. Annual Organization meeting date. 

A motion was made by Student Trustee Borgetti, seconded by Trustee Stefan, to 

approve the annual organization meeting date of December 11, 2009 as presented. The 

motion carried unanimously with one absent. 

2. New Board Policy 6850: Sustainability Stewardship – Second Reading 

Dr. Deas explained this was a landmark for College of the Desert. This is a voluntary 

policy and an example of COD setting standards by which it will be judged. The Policy 

states College of the Desert will practice a high level of sustainability stewardship in

everything we do. The Policy is guided by eight principles that cover everything from 

green building, to our operating practices, to our curriculum. 

A motion was made by Trustee Hayden, seconded by Trustee Stefan, to approve the 

new board policy as presented. The motion carried unanimously with one absent. 

B. BUSINESS AFFAIRS – Business Services, Fiscal Services, Facilities Services 

1. Bid Award – Facilities Yard Improvements 

A motion was made by Trustee Hayden, seconded by Student Trustee Borgetti, to 

approve the bid award to MJS Construction as presented. The motion carried 

unanimously with one absent. 

2. Bid Award – Nursing Building (original) Renovation 

A motion was made by Trustee Stefan, seconded by Student Trustee Borgetti, to 

approve the bid award to ORR Builders as presented. The motion carried unanimously 

with one absent. 

3. Bid Award – Cravens Student Services Center Bid Package 24 for Audio Visual 

Equipment and Installation 

A motion was made by Student Trustee Borgetti, seconded by Trustee Stefan, to 

approve the bid award to Western Audio Visual as presented. The motion carried 

unanimously with one absent. 

4. Notice of Completion – Alumni Association Building Project 

A motion was made by Trustee Marman, seconded by Trustee Stefan, to accept the 

notice of completion as presented. The motion carried unanimously with one absent. 

5. Receive the CCFS311 Annual Budget Report 

A motion was made by Trustee Stefan, seconded by Trustee Marman, to receive the 

CCFS311 Annual Budget Report as presented. The motion carried unanimously with 

one absent. 

6. Resolution #193 for Budget Adjustments 

A motion was made by Trustee Stefan, seconded by Trustee Marman, to approve 

Resolution #193 for Budget Adjustments as presented. A roll-call vote was taken with 

all members voting aye. The motion carried unanimously with one absent. 

7. Approval of Warrant Lists 


warrant lists as presented. The motion carried unanimously with one absent.

Wade Ellis, Director of Fiscal Services, distributed a handout and gave a brief budget 

update. 

8. Rejection of Claim 


rejection of claim as presented. The motion carried unanimously with one absent. 

C. ACADEMIC AFFAIRS – Instruction 

1. Approval of the 2010-2011 and 2011-2012 College of the Desert Academic 

Calendars 

A motion was made by Trustee Hayden, seconded by Student Trustee Borgetti, to 

approve the 2010-2011 and 2011-2012 College of the Desert Academic Calendars as 

presented. The motion carried unanimously with one absent. 

2. Approval of Curriculum Modifications for 2010-11 Academic Year 

A motion was made by Trustee Stefan, seconded by Trustee Hayden, to approve the 

curriculum modifications as presented. The motion carried unanimously with one 

absent. 

D. HUMAN RESOURCES 

1. 45-Day Layoff Notices 

A motion was made by Trustee Hayden, seconded by Trustee Stefan, to approve the 45day 

layoff notices as presented. 

Discussion followed. Mary Lisi, President CSEA Union, stated this agenda item is 

worded erroneously as it refers to “positions be reduced or discontinued”. It would 

need to say “subject to negotiations” to be correct. President Patton stated the intent 

was “reduction in force”, not reduction in hours. 

For the purposes of clarification, it was suggested this item should read “The Board of 

Trustees approves the following classified positions be “reduced in force” or 

discontinued effective……”. Wade Ellis further clarified the item should read “the 

following classified positions be discontinued effective………”. The intent is to layoff 

classified staff. It is a 45-day layoff notice. Approval of this item does not mean these 

positions are being laid off. The approval of this item allows the discussions regarding 

layoffs to commence. It is a formality before the 45 day notices would be sent out. It 

has not been determined who the notices will go to. 

Trustee Stefan wanted to be sure that all parties understood what the intent of this item 

is. The intent is for the Board to give the Administration the authority to start the 

process. All parties agreed. 

The motion carried unanimously with one absent.

XIII. SUGGESTIONS FOR FUTURE AGENDAS 

1. Trustee Marman asked for a report on textbooks and how students get the help they 

need in purchasing textbooks and who they go to. 

XIV. ITEMS OF INFORMATION 

1. Revised Board Policy 1200: District Mission – First Reading 

XV. ADJOURN TO CLOSED SESSION 

XVI. CLOSED SESSION: 

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS 

Property: Parcel Numbers: 657230015, 657230025, 657230028, 669330015, 669330025, 

669330029, 669330030, 657280015, 657280014, 657280016, 657280002, 657280003, 

6693300294, 717270002, 717270003, 717270004, 71270007, 71720008, 71720011, 

71720012, 71720012, 71720014, 664100002, 664100003, 664100019, 664110046, 

664190025, 663290003, 663250004, 664110051 and 611211002. 

Under Negotiation: Reviewing Land Acquisition 


XVII. RECONVENE TO OPEN SESSION 

No reportable action taken in closed session. 

XVIII. ADJOURN 

A motion was made by Trustee Stefan to adjourn. Meeting adjourned at 1:35 p.m. 

_____________________________ 

By: Charles Hayden, Clerk

STUDENT WORKER/SUBSTITUTE LISTING - DECEMBER 2009 

Funding 

Source 

Hourly 1=lnternal E- 

Name Title Department Salary Dates/Comments External 

Albright, Elizabeth Student Worker Financial Aid $8.50 7/1/09 - 6/30/10 - 15 hours max/wk E 

Blunt, Laura Student Worker CDC/CW $8.50 11/1/09 - 6/30/10 - 20 hours max/wk E 

Davis, Antoine Student Worker Athletics $8.50 11/15/09 - 5/30/10-15 hours max/wk I 

Khadka, Ranjan Student Worker Student Life $8.50 10/6/09 - 12/30/09 - 15 hours max/wk E 

King, Sahah Student Worker CDC $8.50 10/30/09 - 6/30/10 - 20 hours max/wk E 

Martinez, Benjamin Student Worker Athletics $8.50 11/12/09 - 5/30/10 - 12 hours max/wk I 

Miller, Jeneigih Student Worker CDC $8.50 7/1/09 - 6/30/10 - 15 hours max/wk E 

Monreal, Isabel Student Worker EVC $8.50 7/1/09 - 6/30/10 - 15 hours max/wk E 

Puga, Yolanda Student Worker ASC $8.50 7/10/09 - 6/30/10 - 20 hours max/wk E 

Saldana Parades,Raquel Student Worker CDC $8.50 7/1/09 - 6/30/10 - lS hours max/wk E 

SOOI1, Eva Student Worker CDC $8.50 8/29/09 - 6/30/10 - S hours max/wk I&E 

10/30/09 -to substitute for Nancy Keller 

Nickoli, Christine Substitute SS&A/Gallery $13.19 (resigned) until replacement is hired. E 

To cover Admin Asst, VP Instruction, for 2 

Eley, Mary Substitute Academic Affairs $18.57 days while Admin Asst is on vacation.

DESERT COMMUNITY COLLEGE DISTRICT AGENDA ITEM 

BOARD OF TRUSTEES 

Date of Meeting December 11. 2009 Area Human Resources 

Communication No. *2 

TOPIC: LEADERSHIP/CONFIDENTIAL· WORKING OUT·OF·CLASS 

PROPOSAL 

To ratify the working out·of·class assignment for the following individual on the effective 

date indicated: 

Marisol Reyes, Sr. Human Resources Tech, Human Resources, 1.0 FTE, effective 

October 12, 2009 through November 12, 2009, Range III, Step 4, on the leadership 

salary schedule. 

BACKGROUND 

Ms. Reyes worked 80 hours in training PeopleAdmin (electronic application process) 

with Barbara Creson on portions of the electronic process that Ms. Creson will be doing 

in the Employment Specialist position. Ms. Creson had been out ill when the training 

was originally given. 

BUDGET IMPLICATIONS 

Ms. Reyes' salary will be Range V, Step 1, on the leadership salary schedule and will 

be an increase of $3.90 per hour for 80 hours, totaling $312.00 . 

RECOMMENDATION 

It is recommended that the out·of·class assignment for Ms. Reyes be ratified on the 

effective date indicated . 

Prepared by: 

Approved by:



Date of Meeting December 11. 2009 Area Business Affairs - Human Resources 

TOPIC: EMPLOYMENT AGREEMENTS 

PROPOSAL 

To ratify the listing of employment agreements as provided. 

BACKGROUND 

Communication No. *;! 

In order to assure appropriate compliance with relevant state and Federal laws, the 

District is entering into employment agreements with individuals who provide particular 

kinds of services. Primarily these individuals will be serving as Community Education 

presenters or Contract Education instructors. There are also occasional agreements for 

specialized services which support a variety of programs within the District. In all cases, 

the length of service is governed by the term of the agreement and no permanency 

rights are attached. 


Funding for the various agreements are self-generating, externally funded, or provided 

for in the District's budget. (see attached) 


It is recommended that the attached listing of employment agreements be ratified as 

presented. 

Prepared by: 

Approved by:



Date of Meeting December 11. 2009 Area Business Affairs - Business Services 

Communication No . .r: 

TOPIC: Change Order #2 - Dining Hall Renovation - Doug Wall Construction 

PROPOSAL 

That the Board of Trustees approves Change Order #2 to the contract with Doug Wall 

Construction for the renovation of the Dining Hall Building. 

BACKGROUND 

Change Order #2 is a change order in the amount of $6,889.00 to provide for utility 

connections to the new infrastructure system that were not in the original scope of work. 

This change order is in the amount of $6,889.00, amending the total contract amount to 

$1,383,553.00. The completion date remains unchanged at February 26, 2010. The 

total change order amount remains within the 10% allowance of $137,200.00. 


This project is funded by Measure B Bond proceeds and remains within budget. 

Note: This change order relates to work which was originally budgeted in the 

infrastructure project and consequently a savings of $6,889.00 will be made in that 

budget. 


The President recommends that the Board of Trustees approve Change Order #2 to the 

contract with Doug Wall Construction for the Dining Hall Renovation, amending the 

contract amount to $1,383,553.00. 

Prepared by: 

Approved by: 

Vice Presi enf,8usi es ffairs



Date of Meeting December 11, 2009 Area Business Affairs - Business Services 

Communication No. 2* 

TOPIC: Change Order #1 - Dining Hall Renovation - Kincaid Industries 

PROPOSAL 

That the Board of Trustees approves Change Order #1 to the contract with Kincaid 

Industries for the renovation of the Dining Hall Building. 

BACKGROUND 

Change Order #1 is a change order in the amount of $31 ,538.00 to provide for utility 


This change order is in the amount of $31 ,538.00, amending the total contract amount 

to $392,538.00. The completion date remains unchanged at February 26, 2010. The 




Note: This change order relates to work which was originally budgeted in the 

infrastructure project and consequently a savings of $31 ,538.00 will be made in that 

budget. 



contract with Kincaid Industries for the Dining Hall Renovation, amending the contract 

amount to $392,538.00. 

Prepared by: 

Approved by:





TOPIC: Change Order #1 - Dining Hall Renovation - Los Angeles Air Conditioning 

PROPOSAL 

That the Board of Trustees approves Change Order #1 to the contract with Los Angeles 

Air Conditioning for the renovation of the Dining Hall Building. 

BACKGROUND 

Change Order #1 is a change order in the amount of $44,933.00 to provide for utility 


This change order is in the amount of $44,933.00, amending the total contract amount 

to $580,933.00. The completion date remains unchanged at February 26, 2010. The 




Note: This change order relates wo work which was originally budgeted in the 

infrastructure project and consequently a savings of $44,933.00 will be made in that 

budget. 



contract with Los Angeles Air Condition for the Dining Hall Renovation, amending the 

contract amount to $580,933.00. 

Prepared by: 

Approved by:




TOPIC: Approval of Contracts 

PROPOSAL 

To approve and ratify contracts. 

BACKGROUND 


Each month the Business Office submits contracts for Board approval. Because the 

Board meets only once per month, there are frequently periods and circumstances 

which do not allow for Board approval prior to entering into an agreement.. 

In the case of contracting with professional firms, the District often goes through a 

process of prequalification based on status, work history, suitability for the work 

required, and fees. Contracts are subsequently awarded from within the prequalified 

group of firms. Such is the case with the listed contracts that are part of the Bond' 

Program. 


The contracts are put through an approval process which includes verification of funds 

available in the budget. 


The President recommends that the Board of Trustees approve/ratify the contracts 

presented. 

Prepared by: 

Approved by: 

contracts

Board of Trustees Meeting 

December 11, 2009 

LIST OF CONTRACTS/AGREEMENTS 

Center for Training & Development (CTD) 

Arbor Youth Opportunity Center 

This agreement is to provide 24 hours of computer application training on 

December 7, 2009, January 25, 2010, March 15 - April 2, 2010 for a fee of 

$4,500.00 per course offering, not to exceed $15,000.00. 

CAL WORKS Agreement 

S & B Foods 

This work study agreement is for student employment for Crystal Hinojosa from 

10/01/09 - 6/30/10 for a fee not to exceed $3,500.00. 

Intensive English Academy (lEA) 

Agreements with: 

Genesis Immigration (P) Ltd . For marketing efforts in India 

Kemeredu for marketing efforts in Turkey 

Global Tourism Education for marketing efforts in Vietnam & India 

Jessica Consultants for marketing efforts in India 

Fees payable are: 

One-time marketing fee of $700.00 for each student recruited 

$600.00 for each student who enrolls in the lEA 16-week program 

$300.00 for each student who enrolls in the lEA 8-week program 

$700.00 for each student who enrolled in the lEA who then enrolls in COD 

Referral and Enrollment of 3 - 5 stUdents 

Referral and Enrollment of 6 - 9 students 

Referral and Enrollment of 10 or more students 

$1,000 

$2,000 

$3,000

Grant Funded Agreements 

Shadow Mountain Resort 

This agreement is for the use of the tennis courts for the spring 2010 academic 

semester in the amount of $1 ,950.00. 

Law Firm of Zampi. Determan & Erickson. LLP 

This agreement is for legal services for the 2009-2010 academic year at a rate of 

$135.00 per hour.



Date of Meeting December 11. 2009 Area Business Affairs - Fiscal Services 

TOPIC: To Ratify or Approve Out-of-State/Country Travel 

PROPOSAL 


1. Academic Affairs - To Approve Out-ot-State Travel for Ms. Caroline Conway, 

Applied Science and Business Division, to attend the 40 th Annual Institute of Desert 

Ecology in Tucson, AZ, April 15-18, 2010. 

2. Academic Affairs - To Approve Out-ot-State Travel for Ms. Elizabeth Morgan, 

Applied Science and Business Division, to attend the 40 th Annual Institute ot Desert 

Ecology in Tucson, AZ, April 15-18, 2010. 

3. Academic Affairs - To Ratify Out-of-State Travel for Ms. Melissa Flora, Math/Science 

Division, to participate in the Quality Education for Minorities (QEM) Follow-up Forums 

for Hispanic Serving Institutions (HSls) in Las Vegas, NV, December 4-5, 2009. 

4. Academic Affairs - To Ratify Out-of-State Travel for Ms. Karen Tabor, Math/Science 

Division, to participate in the Quality Education for Minorities (QEM) Follow-up Forum 

for HSls in Las Vegas, NV, December 3-5, 2009. 

5. Academic Affairs - To Approve Out-ot-State for Mr. Dean Dowty, Head Football 

Coach, to participate in the National Football Coaches Convention in Orlando, FL, 

January 10-13, 2010. 

6. Student Affairs - To Ratify Out-of-State Travel for Ms. Heidi Granger, Director of 

Financial Aid, to attend the Annual U. S. Department of Education's Federal Student Aid 

Conterence (formerly known as the Electronic Access Conference (EAC)) in Nashville, 

TN, December 1-3, 2009. 

BACKGROUND 

1. The participants in this conference will expand their knowledge of Sonoran Desert 

ecology and learn about current research . 

2. The participants in this conference will expand their knowledge of Sonoran Desert 

ecology and learn about current research .

3. The purpose of this forum is to provide STEM (science, technology, engineering and 

mathematics) faculty from an expanded group of HSls with information on existing 

programs at the National Science Foundation (NSF) that offer support in several of the 

areas of critical needs in STEM identified by the September 2009 Outreach Forum 

participants. 

4. This purpose of this forum is to provide STEM (science, technology, engineering and 

mathematics) faculty from an expanded group of HSls with information on existing 

programs at the National Science Foundation (NSF) that offer support in several of the 

areas of critical needs in STEM identified by the September 2009 Outreach Forum 

participants. 

5. To participate in legislation, changes, rules, and voting in the Football Association. 

6. Ms. Granger will attend this conference in order to learn about the four new 

regulatory packages recently released by the Legislature in the Higher Education 

Opportunity Act. She will learn about the newly required electronic processes and the 

newest regulations due to the passage of the Higher Education Act regarding the 

financial aid programs. Additionally, she will be able to gain knowledge of the latest 

changes to both the technological processes and federal policies affecting fi nancial aid . 


1. Expenses will be paid from the Faculty Development funds. 

2. Expenses will be paid from the Faculty Development funds. 

3. OEM is paying all expenses. 

4. OEM is paying all expenses. 

5. There is no cost to the District. Costs will be borne by Varsity Club and Mr. Dowty. 

6. All expenses will be paid out of the BFAP Administration Allowance. 


It is recommended that the Board of Trustees ratify or approve the out-of-state/country 

travel requests for the individuals listed. 

Prepared by: 

Approved by:



Date of Meeting December 11. 2009 Area Board of Trustees 

Communication No.1 

TOPIC: Revised Board Policy 1200: District Mission - Second reading 

PROPOSAL 

The Board of Trustees of the Desert Community College District has requested the 

approval of a revised board policy regarding District Mission . 

BACKGROUND 

In order to promote the efficiency of the Board, and in order to ensure compliance with 

the Brown Act, a Board policy regarding District Mission is being revised . 

Pursuant to Board Policy 2410, the Board of Trustees submits this Board Policy for a 

Second reading . 


None. 


It is recommended that the Board of Trustees approves this revised Board Policy. 

Prepared and Approved by: 

John Marman 

Ct\a'r, Board of Trustees

DISTRICT MISSION 


1200 

College of the Desert provides excellent educational programs and services that 

contribute to the success of our students and the vitality of the communities we serve. 

Vision 

College of the Desert will be a center of collaborations and innovations for educational 

enrichment, economic development and quality of life in the Coachella Valley and 

surrounding communities. 

Approval Date: December 9,2004 

Revised: December 11,2009


It is recommended that the Desert Community College District Board of Trustees 

accept the proposed salary reductions as indicated and authorize the President 

to take appropriate action to keep the college fiscally solvent through long range 

planning. 

Prepared and Approved by:

· PROCLAMATION 

he College of the Desert Board of Trustees acknowledges the significant impact to the College's budget by the 

state's fiscal crisis and the resulting reduction in state appropriations, we want to continue to focus and keep in 

mind our mission to provide the best possible education to the students of our District. The Board also 

acknowledges the recovery of the nation and the State of California may extend for several years before the 

restoration of budget reductions actually returns to the College. In that respect, the Board of Trustees has, by 

Board Policy, delegated the responsibility for fiscal solvency to the President of the College and issues this 

Proclamation: 

WHEREAS, The Board of Trustees hereby continues to support the efforts of the President for the College to 

remain fiscally sound through prudent stewardship during these difficult economic times. The Board realizes 

that many difficult decisions and activities will occur over the course oftime to enact this proclamation, and the 

Board also appreciates the fact that students, faculty and staff understand the enormity of the state's fiscal crisis 

and that all such necessary fiscal stewardship actions will impact everyone; and 

WHEREAS, the Board of Trustees encourages the president to continue the long-range plmming necessary to 

spread out the fiscal activity over multiple years in order to minimize the monetary impact in anyone year; and 

WHEREAS, the Board of Trustees continues to authorize the President to take appropriate action, within all 

rules, regulations, laws and bargaining agreements, which is necessary to keep the College fiscally sound; 

NOW THEREFORE, the Board of Trustees recognizes and accepts the voluntary salary reduction of the 

President of 5.5% annual salary effective July 1,2009 and the 2.5% voluntary salary reduction of the 

eadership Group effective January 1, 2010 through June 30, 2010 by taking furlough days during this six 

month period. The Board of Trustees also expresses appreciation in advance to the Leadership Group for 

actively participating in salary and benefit adjustments along with other employee groups for the FY 10-11. 

Issued this 13 th Day of November, 2009 by the College of the Desert Board of Trustees. 

101m Mwmuut 

$o.wlie. S te/aft 

S tmlenl g'tw.Jtre

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Date of Meeting December 11 , 2009 

Area President 

TOPIC: Approval of the Certification of Signatures Form 

PROPOSAL 


AGENDA ITEM 

To approve the certification of signatures form verifying signatures of members of the 

Governing Board and persons authorized to sign orders drawn on the funds of the 

District and New Employee Authorization Transmittal. The individuals are as follows: 

Merle C. "Bud" Miller 

Rebecca Broughton 

John Marman 

Bonnie Stefan 

Charles Hayden, Jr. 

Jerry R. Patton 

Robert Blizinski 

Edwin Deas 

WadeW. Ellis 

BACKGROUND 

In accordance with the provisions of Education Code Sections 42633 and 85233, a 

certification of signatures form must be completed following the annual organization 

meeting of the Board. The annual organization meeting of the Board is on December 

11, 2009. The Certification of Signatures form verifies the signatures of members of the 

governing board and persons authorized to sign orders drawn on the funds of the 

District and New Employee Authorization Transmittals. In accordance with Education 

Code 42632, no person other than an officer or employee of the District can be 

authorized to sign orders. 


None.


The President recommends that the Board of Trustees approve these individuals to 

provide authorized signatures for the purposes of contractual obligations for the District. 

Prepared & Approved by:

CONFLICT OF INTEREST CODE FOR THE 


The Political Refonn Act (Govemment Code Section 81000, et sC

CONFLICT OF INTEREST CODE DISCLOSURE CATEGORlES 

Disclosure Categories: The disclosure categories listed below identify the types of 

investments, business entities, sources ofincomc, or real property that the designated 

employees must disclose for each disclosure category to which he or she is assigned. 

Category 1: 

Persons in this category shall disclose aU interest in real property located ill . 

the jurisdiction or within two (2) miles of any land purchased or leased by the 

Agency. 

Category 2: 

Persous in this category shall disclose all business positions, investments in, or 

income, including gifts, loans and travel payments, received from business entities that 

manufacture, provide or sell services andlor supplies, books, machinery, equipment. 

provisions or other property of the type utilized by the Agency. 

Category 3: 

Persons in this category shall disclose business positions, investments in, or 

income, including gifts, loans and travel payments received frol11 sources which arc 

contractors or subcontractors engaged in the performance of work or services of the type 

utilizcd by the Agency. 

Category 4: . 

Persons in this category shall disclose all business positions, investments in, or income, 

including gifts, loans and travel payments received from business entities that 

manufacture, provide or sell services and/or supplies, books, machinery or equipment of 

the type utilized by the Department.

CONFLICT OF INTEREST CODE FOR THE DESERT COMMUNITY COLLEGE DISTRICT 

Designated Employees 

Board Members 

President 

2009-2010 

APPENDIX A 

DESIGNATED POSITIONS 

Executive Assistant and Supervisor of the SYpeHnlendenUPresident's Office 

Vice President, Business Affairs 

Vice President, Academic Affairs 

Vice President, Student Affairs 

Dean, Social Sciences & Arts 

Dean, Student Support Programs and Services 

Dean, Enrollment Services 

Dean, Mathematics and Science 

Dean, Heallh Sciences and Early Childhood Education 

Dean, Communication 

Dean, Applied Sciences & Business 

Dean, Physical Education & Athletics 

Dean, Information Systems and Educational Technology 

Dean, Off Campus Programs 

Executive Director, Human Resources and Labor Relations 

Gean, Traifliflg-&-Gevelepmafll Executive Director, Institutional Effectiveness 

Director, Public Relations 

Director, Fiscal Services 

Director, Business Services 

Director, Financial Aid 

Disclosure 

Categories 

1, 2, 3 

1 , 2, 3 

4 

1, 2, 3 

1, 2, 3 

1, 2, 3 

4 

4 

4 

4 

4 

4 

4 

4 

4 

4 

1 , 2, 3 

2, 3 

4 

2, 3 

2, 3 

4

Director, Student Health & Disability Services 4 

Director, MaintenanGe & Gp8falieRS Facilities Services 2, 3, 4 

Director, Child Development Center 4 

Director, Admissions and Records 4 

Director, Systems Management & MIS Operations 4 

Director, Library 4 

Director, International Student Program 3, 4 

Director, Network Services & Telecommunications 4 

Director, Institutional Research 4 

Director, Student Life 4 

Director, Educational Technology & Web Services 4 

Director of Counseling Services 4 

Director, Nursing & Allied Health 4 

Director, Security & Emergency Preparedness 4 

Director, Advanced Transportation Technology State-wide Initiative 4 

Assistant Director, MaiRtenanGe-&-Gp8fatieRS Facilities Services 2, 3, 4 

Program Director, Advanced Transportation Technology Center 4 

Program Director, Workplace Learning Resources Center 4 

Supervisor, Custodial Services 2, 3 

Supervisor, Maintenance and Grounds 2, 3 

'Consultants All 

'Consultants must be included in the list of designated employees and must disclose pursuant to 

the broadest disclosure category in this code subject to the following limitation: The president 

may determine in writing that a particular consultant, although a "designated position", is hired to 

perform a range of duties that are limited in scope and thus is not required to comply fully with the 

disclosure requirements described in this Section. Such wri/len determination shall include a 

description of/he consultant's duties and, based on that description, a statement of/he extent of 

disclosure requirements. The president's determination is a public record and shall be retained 

for public inspection in the same manner and location as this conflict-of-interest code.



Date of Meeting December 11. 2009 Area Business Affairs - Human Resources 

Communication No. £ 

TOPIC: LEADERSHIP· NON·RENEWAL OF CONTRACTS 

PROPOSAL 

To approve the non-renewal of contracts, effective June 30, 2010, for the following 

Leadership employees listed by employee number: 

Employee number-41931 

Employee number-43175 

Employee number - 39540 

Employee number - 43328 

Employee number -- 2595 

BACKGROUND 

The above Leadership employees will be provided with a notice in accordance with the 

provisions of their contract of employment and Education Code Section 72411. Their 

contracts of employment will not be renewed for the 2010-2011 academic year. 


The non-renewal of contracts, when taken together with certain other proposals on 

Leadership positions, will result in overall savings to the General Fund Budget. 


It is recommended that the non-renewal of contracts for the above Leadership 

employees be approved on the effective date indicated. 

Prepared by: 

Approved by:



Date of Meeting December 11. 2009 Area Business Services-Human Resources 

TOPIC: LEADERSHIP - JOB DESCRIPTION 

PROPOSAL 

Communication No. 1 

To approve a new job description for the Leadership position, Title V Project Director. 

BACKGROUND 

The Title V Project Director is an Academic Administrator designated by the Board of 

Trustees of the Desert Community College District. Under the direct supervision of the 

Vice President of Academic Affairs, the Project Director is responsible for the leadership 

necessary to establish, implement, manage, report, maintain, coordinate, and analyze 

all aspects of the objectives of the Title V project. This will include making decisions 

and recommendations related to implementing the goals of the grant; assisting in the 

hiring of project staff; coordinating the activities of both campuses; working closely with 

administrators, faculty, staff and consultants; developing and submitting reports to the 

US Department of Education; and serving on strategic administrative committees. This 

position will oversee the activities of faculty and classified employees, as defined by the 

project, in performing the work in a timely and productive manner. 


This position will be Y Rated through June 30, 2012 on the Leadership salary schedule 

and the salary will be funded 51 % from Categorical funding and 49% from the District 

General fund . In addition, 100% of the benefits will be categorically funded . 


To approve the new job description for the Leadership position, Title V Project Director. 

Prepared by: 

Approved by: 

Affairs

DESERT COMMUNITY COllEGE DISTRICT 

TITLE V PROJECT DIRECTOR 

BASIC FUNCTION 

Under the direct supervision of the Vice President of Academic Affairs, the Project Director is 

responsible for the leadership necessary to establish, implement, manage, report, maintain, 

coordinate, and analyze all aspects of the objectives of the Title V project. This will include 

making decisions and recommendations related to implementing the goals of the grant; 

assisting in the hiring of project staff; coordinating the activities of both campuses; working 

closely with administrators, faculty, staff and consultants; developing and submitting reports 

to the US Department of Education; and serving on strategic administrative committees. This 

position will oversee the activities of faculty and classified employees, as defined by the 

project, in performing the work in a timely and productive manner. 

REPRESENTATIVE DUTIES 

1. Serves as the administrator of the project, providing leadership and oversight on all 

Title V grant components at the COD and PDC campuses. 

2. Provides guidelines and direction in relation to the project with special focus on 

faculty and staff development. 

3. Directly supervises all employees related to the project, including continual review 

and evaluation of employee progress toward all projects. 

4. Serves as Title V liaison between project participants and College and University 

administrations. 

5. Manages the project budget and provides regular fiscal activity reports to the Vice 

President of Academic Affairs, and other administrators in a timely and efficient 

manner. 

6. Administers policies and procedures in collaboration with appropriate administrators 

in order to maintain appropriate record keeping and ensure that the project is 

meeting accurate reporting requirements. 

7. Facilitates maximum utilization of resources and personnel to reach objectives 

effectively. 

8. Monitors and evaluates progress of Title V components and their impact on the 

institutions. 

9. Maintains positive working relationships with Program Officer in Washington D.C. 

10. Maintains current knowledge of Title V policies, rules, and regulations. Includes 

development of project manual and detailed implementation timelines. 

11. Establishes and maintains adequate information and training to the college and 

university communities in programs developed. 

POSITION 

This is a full-time Academic Administrator position that is responsible for coordinating the 

successful implementation of a Title V Cooperative grant awarded to College of the Desert in 

partnership with the Palm Desert Campus (PDe) of California State University, San

Bernardino. The grant has three principal components. The first, mostly under the 

supervision of PDC, will focus on providing counseling/advising and academic support 

services to assist more students to transfer from a community college to a university, to 

succeed at the university level and to graduate in a timely manner. The second component 

will create a Faculty Development Center to assist faculty and related staff to develop more 

appropriate strategies and methodologies in and out of the classroom to increase student 

learning and success. This grant will address the question: How can each institution most 

effectively engage faculty and staff in new teaching and learning strategies, as well as 

effective advising techniques, that lead to specifically defined student learning outcomes. 

The third component will aim at developing improved mechanisms for increasing support and 

funding for both institutions. In addition, this grand commits 20% of these grant funds, half 

to each institution, to provide a financial aid endowment to foster university transfer and 

graduation. Continuation of this position is contingent upon grant funding. 

KNOWLEDGE AND ABILITIES 

Knowledge and experience in faculty and staff professional development. 

Ability to work with internal and external participant in building and maintaining positive 

relationships. 

Physical ability to work effectively in an environment which is typical of this position. 

The ability to speak Spanish is strongly desired. 

EDUCATION AND EXPERIENCE 

Any combination equivalent to a Master's degree from an accredited institution of higher 

education in a related field of study. Strong expertise in the teaching/learning environment. 

Five (5) years of progressively responsible management experience required in higher 

education, preferably with similar programs, including demonstrated experience in training 

and supervision of employees. Strong background in report writing, formal communications 

and budget management. Strong interpersonal skills. Demonstrated experience in 

facilitating and collaborating work across college divisions and departments. 

LICENSES AND OTHER REQUIREMENTS 

Valid California driver's license, must have acceptable driving record and current vehicle 

insurance meeting State of California requirements. 

WORKING CONDITIONS 

Office environment. Constant interruptions. Requires some evening and weekend 

responsibilities.



Date of Meeting December 11, 2009 Area Business Services-Human Resources 

TOPIC: LEADERSHIP - APPOINTMENT 

Communication No, § 

PROPOSAL 

To approve the Leadership appointment of Tony DiSalvo as TitleV Project Director, 

effective December 1, 2009 through June 30,2012. 

BACKGROUND 

Mr. DiSalvo has been Dean of the Communications Division since June 30, 2006. This 

appointment is the result of reorganization within the Office of Academic Affairs. 


As Mr. DiSalvo's salary will be grant funded for 51 %, this will result in a savings to the 

District. Mr. DiSalvo's salary will remain on the Leadership salary schedule at Range 

XI, Step 9, through June 30, 2012. 


It is recommended that the appointment of Tony DiSalvo be approved on the effective 

date indicted. 

Prepared by: 

Approved by:



Date of Meeting December 11, 2009 Area Business Affairs - Fiscal Services 

TOPIC: Acceptance of 2008-2009 Audit Reports 

PROPOSAL 

Communication No, 1 

To accept the report of the District's auditors, Lund and Guttry LLP, for the 2008-2009 

fiscal year for the District, the Desert Community College District Auxiliary Services, and 

Measure B Bond Financial and Performance audits. 

BACKGROUND 

In accordance with State regulations, the District and its auxiliaries have undergone the 

required annual audits. The reports are the result of auditor's review of finances, 

financial procedures, accounting controls and compliance with applicable State and 

Federal requirements. The reports are also filed with the required State agencies. 


None. 


The President recommends the Board of Trustees accepts the 2008-2009 audit reports 

for the District, Auxiliary, and Measure B Bond Financial and Performance audits for 

study and discussion. 

Prepared by: 

Approved by:


PALM DESERT, CALIFORNIA 

COUNTY OF RIVERSIDE 

INDEPENDENT AUDITORS' REPORT, 

FINANCIAL STATEMENTS AND 

SUPPLEMENTARY INFORMATION 

JUNE 30, 2009 AND 2008

Independent Auditors' Report 

Management's Discussion and Analysis 

Basic Financial Statements 


Statements of Net Assets, June 30, 2009 and 2008 

AUDIT REPORT 

TABLE OF CONTENTS 

JUNE 30, 2009 

Statements of Revenues, Expenses and Changes in Net Assets, For the 

Years Ended June 30, 2009 and 2008 

Statements of Cash Flows, For the Years Ended June 30, 2009 and 2008 

Statements of Fiduciary Net Assets, June 30, 2009 and 2008 

Statements of Changes in Fiduciary Net Assets, For the Years Ended 

June 30, 2009 and 2008 

Notes to the Financial Statements 

Required Supplementary Information 

Schedule of Other Postemployment Benefits (OPEB) Funding 

Supplementary Information 

Independent Auditors' Report on Snpplementary Information 

Combining Statement of Net Assets - District, June 30, 2009 

Combining Statement of Net Assets - District, Jnne 30, 2008 

Combining Statements of Revenues, Expenses and Changes in Net Assets 

District, For the Year Ended June 30, 2009 

Combining Statements of Revenues, Expenses and Changes in Net Assets 

District, For the Year Ended June 30, 2008 

1-2 

3-18 

19 

20 

21-22 

23 

24 

25-48 

49 

50 

51-52 

53-54 

55-56 

57-58


AUDIT REPORT 


JUNE 30, 2009 

Combining Statement of Fiduciary Net Assets, June 30, 2009 

Combining Statement of Fiduciary Net Assets, June 30, 2008 

Combining Statement of Changes in Fiduciary Net Assets, For the Year 

Ended June 30, 2009 

Combining Statement of Changes in Fiduciary Net Assets, For the Year 

Ended June 30, 2008 

Board of Trustees and Organization 

Notes to Supplementary Information 

Schedule of Workload Measures for State General AppOltionment 

Reconciliation of Annual Financial and Budget RepOlt (CCFS-31I) 

With Audited Financial Statements 

Independent Auditors' Report on Compliance with Requirements 

Applicable to each Major Program and Internal Control 

over Compliance in Accordance with OMB Circular A-l33 

Independent Auditors' RepOlt on Internal Control over Financial RepOlting 

and on Compliance and Other Matters based on an Audit of Financial 

Statements Performed in Accordance with Government Auditing Standards 

Independent Auditors' Report on State Compliance Requirements 

Independent Auditors' Report on Schedule of Expenditures of Federal Awards 

and State Financial Assistance 

Schedule of Expenditures of Federal Awards 

Schedule of State Financial Assistance 

Schedule of Findings and Questioned Costs 

Status of Prior Year Findings and Questioned Costs 

59 

60 

61 

62 

63 

64 

65 

66 

67-68 

69-70 

71-72 

73 

74 

75 

76-77 

78-79

Board of Trustees 

Desert Community College District 

Palm Desert, Califomia 

LUND & GUTTRY LLP I CERTIFIED PUBLIC ACCOUNTANTS 

39700 BOB HOPE DRIVE' SUITE 309 • P.O. Box 250· RANCHO MIRAGE. CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

\\'ww.lundandguttry.com 

INDEPENDENT AUDITORS' REPORT 

We have audited the accompanying basic financial statements of Desert Community College District (the 

District) as of and for the years ended June 30, 2009 and 2008, listed in the foregoing Table of Contents. 

These basic financial statements are the responsibility of the District's management. Our responsibility is 

to express an opinion on these financial statements based on our audits. 

We conducted our audits in accordance with auditing standards generally accepted in the United States of 

America and the standards applicable to financial audits contained in Government Auditing Standards, 

issued by the Comptroller General of the United States. These standards require that we plan and perform 

the audit to obtain reasonable assurance about whether the financial statements are free of material 

misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and 

disclosures in the financial statements. An audit also includes assessing the accounting principles used 

and significant estimates made by management, as well as evaluating the overall financial statement 

presentation. We believe that our audits provide a reasonable basis for our opinion. 

In our opinion, the basic financial statements referred to above present fairly, in all material respects, the 

financial position of the District as of June 30, 2009 and 2008, and the changes in financial position and 

cash flows for the years then ended, in conformity with accounting principles generally accepted in the 

United States of America. 

In accordance with Government Auditing Standards, we have also issued our repOli dated November 30, 

2009, on our consideration of the District's intemal control over financial reporting and on our tests of its 

compliance with certain provisions of laws, regulations, contracts, and grant agreements and other 

matters. The purpose of that repOli is to describe the scope of our testing of internal control over financial 

reporting and compliance and the results of that testing and not to provide an opinion on the internal 

control over financial repOliing or on compliance. That repOli is an integral pali of an audit performed in 

accordance with Government Auditing Standards and should be considered in conjunction with this repOli 

in considering the result of our audit. 

The management's discussion and analysis on pages 3 through 18 are not a required pmi of the basic 

financial statements but are supplementary information required by accounting principles generally 

accepted in the United States of America. We have applied certain limited procedures, which consisted 

principally of inquiries of management regarding the methods of measurement and presentation of the 

required supplementary information. However, we did not audit the information and express no opinion 

on it. 

(1)

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively 

comprise the District's basic financial statements. The combining and individual nonmajor fund financial 

statements and statistical tables are presented for purposes of additional analysis and are not a required 

part of the basic financial statements. The accompanying schedule of expenditures of federal awards is 

presented for purposes of additional analysis as required by U.S. Office of Management and Budget 

Circular A-l33, Audits oj States, Local Governments, and Non-Profit Organizations, and is also not a 

required part of the basic financial statements of the District. The combining and individual nonmajor 

fund financial statements and the schedule of expenditures of federal awards have been sUbjected to the 

auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly 

stated in all material respects in relation to the basic financial statements taken as a whole. The statistical 

tables have not been subjected to the auditing procedures applied in the audit of the basic financial 

statements and, accordingly, we express no opinion on them. 

November 30, 2009 

(2)

MANAGEMENT'S DISCUSSION AND ANALYSIS


MANAGEMENT'S DISCUSSION AND ANALYSIS 

FOR THE YEARS ENDED JUNE 30, 2009 AND 2008 

INTRODUCTION 

The following discussion and analysis provides an overview of the financial position and activities of the 

Desert Community College District (the "District") for the year ended June 30, 2009 and 2008. This 

discussion has been prepared by management and should be read in conjunction with the financial 

statements and notes thereto which follow this section. 

Deselt Community College District is the preeminent educational, cultural, and economic development 

institution in the Coachella Valley. We offer programs of the highest quality for students who continue on 

with their higher education studies; programs of remediation and reentry; programs of exceptional depth 

in professional job training and workforce development; and community education programs of personal 

interest. 

Students in our District may complete the freshman and sophomore years of a baccalaureate degree and 

transfer to upper division study at a university or complete a certificated vocational program and move 

directly to the work force. Many of our students have already earned a college degree and attend classes 

to concentrate on job-related courses to update or enhance their expeltise in specific fields. The District 

also serves students ranging from completion of a high school diploma and learning English to training 

for a specific vocation or maintaining their professional skills. The District also provides contract 

education services to many Coachella Valley business entelprises, tailoring these courses to the industry 

and its employees. 

FINANCIAL HIGHLIGHTS 

In June 1999, the Governmental Accounting Standard's Board (GASB) released Statement No. 34: "Basic 

Financial Statements and Management Discussion and Analysis for State and Local Governments," which 

established a new reporting format for annual financial statements. In November 1999, GASB released 

Statement No. 35, "Basic Financial Statements and Management's Discussion and Analysis for Public 

Colleges and Universities," which applied to public colleges and universities. Desert Community College 

District adopted the standards for the year ending June 30, 2003 as required by the standards. 

The California Community College Chancellor's Office through its fiscal and accountability standards 

committee recommended that all state community college districts follow the standards under the 

Business Type Activity (BTA) model. To comply with the recommendations of the Chancellor's Office 

and to repOlt in a manner consistent with other community college districts, Deselt Community College 

District (DCCD) adopted the BTA repOlting model for these financial statements. 

The following discussion and analysis provides an overview of the District's financial activities. Two 

years of information are presented in the audited financial statements and Management Discussion and 

Analysis section. 

(3)




FINANCIAL HIGHLIGHTS-continued 

The annual repOlt consists of three basic financial statements that provide information on the District as a 

whole: 

• The Statements of Net Assets 

• The Statements of Revenue, Expenses and Changes in Net Assets 

• The Statements of Cash Flows 

STATEMENT OF NET ASSETS 

The Statement of Net Assets presents the assets, liabilities and net assets of the District as of the end of 

the fiscal year and is prepared using the accmal basis of accounting, which is similar to the accounting 

basis used by most private-sector organizations. The Statement of Net Assets is a point of time financial 

statement whose purpose is to present to the readers a way to measure the financial health of the District. 

The Statement of Net Assets presents end-of-year data concerning assets (current and non-current), 

liabilities (current and non-current) and net assets (assets minus liabilities). 

From the data presented, readers of the Statement of Net Assets are able to determine the assets available 

to continue the operations of the District. Readers are also able to determine how much the District owes 

vendors and employees. Finally, the Statement of Net Assets provides a picture of the net assets and their 

availability for expenditure by the District. 

The difference between total assets and total liabilities (net assets) is one indicator of the current financial 

condition of the District; the change in net assets is an indicator of whether the overall financial condition 

has improved or declined during the year. Assets and liabilities are generally measured using current 

values. One notable exception is capital assets, which are stated at historical cost less an allocation for 

depreciation expense. 

The Net Assets are divided into three major categories. The first category, invested in capital assets, net of 

related debt, provides the net equity amount in propelty, plant and equipment owned by the District. The 

second category is expendable restricted net assets; these net assets are available for expenditure by the 

District, but must be spent for purposes as determined by external entities and/or donors that have placed 

time or purpose restrictions on the use of the assets. The final category is unrestricted net assets that are 

available to the District for any lawful purpose of the District. Although unrestricted, the District's 

Governing Board may place internal restrictions on these net assets, but it retains the power to change, 

remove, or modify those restrictions. 

(4)

STATEMENT OF NET ASSETS - continued 




• Cash, cash equivalents and investments in Current Assets consists of cash in the County Treasury 

and in local banks of $54,260,675 as of June 30, 2009 compared to $60,419,928 as of June 30, 

2008. 

• Receivables consist mainly of state and federal grants, interest, lottery, taxes, deferred state 

apportionment and redevelopment funds in which the District has earned funds that were not yet 

received as of June 30, 2009, $11,816,022 compared to $9,199,992 as of June 30, 2008. 

• Noncurrent restricted cash, cash equivalents and investments consist of unspent general obligation 

bond proceeds for capital improvements and expansion of the District. Restricted cash, cash 

equivalents, and investments as of June 30, 2009, $205,169,097 compared to $307,032,293 as of 

June 30, 2008. Unspent general obligation bond proceeds in noncurrent restricted investments as 

of June 30, 2009 $53,826,752. At June 30, 2008 these funds were invested in a collateralized 

money market fund with a fail' market value of $58,325,831. 

• Capital assets, net are the net valne of land, buildings, construction, machinery, equipment and 

vehicles, and works of alt less accumulated depreciation. The breakdown of this total net value 

can be found in the notes to the financial statements. Net capital assets as of the end of the fiscal 

year 2008-09, $139,794,921 compared to $85,918,383 for the fiscal year ending 2007-08. 

• Accounts payable and accrued liabilities consist of payables to vendors, accrued payroll and 

benefits $8,464,772 in 2008-09. The accounts payable for 2007-08 was $7,817,859. 

• Deferred revenue relates to federal, state and local program funds received but not yet earned as of 

the end of the fiscal year 2008-09, $2,161,667 compared to $2,252,215 for 2007-08. Most grant 

funds are earned when spent up to the award amount. 

• Current and noncurrent liabilities also consist of compensated absences $752,163 for 2008-09 and 

$779,675 for 2007-08, capital leases $17,910 for 2008-09 and $696,189 for 2007-08. Net other 

post-employment benefit obligation of $317,606 is new in 2008-09 from the implementation of 

GASB 45 in 2008-09 

• Bonds payable of $325,869,507 for the 2008-09 fiscal year and $337,870,330 for the 2007-08 

fiscal year, represent general obligation bonds issued under Proposition 39IMeasure B for capital 

improvements and expansion of the District. These bonds are discussed in greater detail in the 

notes to the financial statements. 

(5)





The District's financial position during 2008-09 continued an increase in net assets. The assets improved 

due to a revised State community college equalization bill, SB 361 and enrollment growth. The 

equalization funds addressed the imbalance in funding for each district in the State and were added to 

each college's base revenue resulting in an enhanced funding per credit and non-credit FTES beginning in 

2006-07. The State initially provided 2% growth funds, but rescinded the funds in May, 2009 and 

provided no Cost-of-Living Adjustment for 2008-09. Despite the slumping housing market decrease in 

assessed valuations in Coachella Valley, decreases in propelty taxes due to foreclosures and 

reassessments, and only a slight population growth, net assets increased through proper management. 

The liabilities increased in the General Fund as the baby-boomer generation of older facuIty members 

continued to retire, the need for new faculty members continued to grow. To meet this need, the District 

approved the hiring of 17 new faculty members beginning in Fall 2008. Management has been prudent in 

replacing positions except for the high demand instructional areas and the need to meet the State Full 

Time Faculty Obligation. Employee salaries and fixed charges increased due to step increases for all 

employee groups. There were budget savings of $2 million in all major categories due to management 

oversight and proper accounting maintenance. 

Several positive aspects for the District during 2008-09 were: (I) revised State community college 

equalization bill in base revenue (2) Federal, State and local grants from hospitals, donors and workforce 

initiatives have greatly expanded funds for the District and (3) State funds for Basic Skills, Nursing, 

Economic Development, Student Services, scheduled maintenance, and general purpose. 

(6)



MANAGEMENT DISCUSSION AND ANALYSIS 

FOR THE YEARS ENDED JUNE 30, 2009 and 2008 

Increase Percent 

2009 2008 (Decrease) Change 

ASSETS 

Current Assets: 

Cash and cash equivalents $ 54,260,675 $ 60,419,928 $ (6,159,253) (10.19) % 

Accounts receivable, net 11,030,088 6,978,729 4,051,359 58.05 % 

Prepaid expenses 1,500 10,650 (9,150) 100.00 % 

Total Current Assets 65,292,263 67,409,307 (2,117,044) (3.14) % 

Non-Current Assets: 

Restricted cash and cash equivalents 205,169,097 307,032,293 (101,863,196) (33.18) % 

Restricted investments 53,826,752 53,826,752 % 

Restricted interest receivable 785,934 2,221,263 (1,435,329) 100.00 % 

Capital assets, net of accumulated depreciation 139,794,921 85,918,383 53,876,538 62.71 % 

Total Non-Current Assets 399,576,704 395,171,939 4,404,765 l.ll % 

TOTAL ASSETS $ 464,868,967 $ 462,581,246 $ 2,287,721 0.49 % 

LIABILITIES AND NET ASSETS 

Current Liabilities: 

Accounts payable $ 8,464,772 $ 7,817,859 $ 646,913 8.27 % 

Due to other funds 24,505 19,760 4,745 24.01 % 

Deferred revenue 2,161,667 2,252,215 (90,548) (4.02) % 

Compensated absences 752,163 779,675 (27,512) (3.53) % 

Capital leases - current portion 17,910 678,279 (660,369) (97.36) % 

Bonds payable 1,915,000 12,000,823 (10,085,823) (84.04) % 

Total Current Liabilities 13,336,017 23,548,611 (10,212,594) (43.37) % 

Non-Current Liabilities: 

Capital leases 17,910 (17,910) (100.00) % 

Net other postemployment benefit obligation 317,606 317,606 100.00 % 

Post-employment benefits 1,122,427 (1,122,427) (100.00) % 

Bonds payable 323,954,507 325,869,507 (1,915,000) (0.59) % 

Total Non-Current Liabilities 324,272,113 327,009,844 (2,737,731) (0.84) % 

TOTAL LIABILITIES 337,608,130 350,558,455 (12,950,325) (3.69) % 

NET ASSETS 

Invested in capital assets, net of related debt 74,112,753 52,364,990 21,747,763 41.53 % 

Restricted for: 

Capital projects 17,857,935 17,721,067 136,868 0.77 % 

Debt service 20,804,180 29,975,377 (9,171,197) (30.60) % 

Grants and contracts 11,093,091 3,883,735 7,209,356 185.63 % 

Unrestricted 3,392,878 8,077,622 (4,684,744) (58.00) % 

TOTAL NET ASSETS 127,260,837 112,022,791 15,238,046 13.60 % 

TOTAL LIABILITIES AND NET ASSETS $ 464,868,967 $ 462,581,246 $ 2,287,721 0.49 % 

(7)




STATEMENT OF REVENUE, EXPENSES AND CHANGES IN NET ASSETS 

The Statement of Revenues, Expenses and Changes in Net Assets present the results of operation of the 

District. The purpose of the statement is to present the revenues received by the District, both operating 

and non-operating, and the expenses paid by the District, operating and non-operating, and any other 

revenues, expenses, gains and losses received or spent by the District. State general appottionment funds, 

while budgeted for operations, are considered non-operating revenues according to generally accepted 

accounting principles. 

Changes in total net assets on the Statement of Net Assets are based on the activity presented in the 

Statement of Revenues, and Changes in Net Assets. Generally speaking, operating revenues are received 

for providing goods and services to the various customers and constituencies of the District. Operating 

expenses are those expenses paid to acquire or produce the goods and services provided in return for the 

operating revenues, and to carry out the mission of the District. 

Tuition and fees are generated by the resident, non-resident and foreign fees paid by students attending 

the District, including fees such as health fees, parking fees, and other student fees. Regular enrollment 

fees ($20 per unit) are established by the State for all community colleges. Regular enrollment fees are 

included in the calculation of general apPOltionment. 

Non-capital grants and contracts are primarily those received from federal and state sources and used in 

the instructional program. 

State appottionments, non-capital consists of state appottiomnent and other appottiomnents which 

includes Basic Skills and General Purpose funding. State apportionment represents total general 

apportionment earned less regular enrollment fees, less propelty taxes. 

Local property taxes decreased due to the declining property values. As noted above, decreases or 

increases in propelty tax revenue affect the District's state apportionment revenue. The housing market 

has continued to be slow in the Coachella Valley as well as in California with a larger inventory of homes 

than a year ago. Interest rates are still relatively low, thus encouraging some home sales, but the bauking 

industry is not readily funding, thus cash sales are predominant. 

State taxes and other revenue consist primarily of State lottery revenue. 

Investment income is up due to an increased cash balance in both the General Fund and the Capital Outlay 

Fund with a slightly higher interest rate at the county treasury and local banks. This is consistent with 

typical investments during this fiscal year. 

Apportionment and property taxes, capital consist mainly of Series bond expenditures for architectural 

and engineering fees, construction of buildings and infrastructure. 

(8)




STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - continued 

The following graphs reflect the sources and uses of the Unrestricted General Fund 11. The Unrestricted 

General Fund 11 expenses represent approximately 63% of the total District operating expenses. 

State Revenues 

32% 

Employee Benefits 

18% 

Federal Revenues 

0% 

Sources of Funds 

Uses of Funds 

Operating Expenses Capital Outlay 

Supplies 13% 0% 

2% 

Classified Salaries 

21% 

(9) 

Local Revenues 

68% 

Academic Salaries 

46%




STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - continued 


OPERATING REVENUES 2009 2008 (Decrease) Change 

Enrollment, tuition and other fees (gross) $ 6,126,842 $ 5,689,537 $ 437,305 7.69 % 

Less: Scholarship discounts and allowances (1,664,230) (1,375,176) (289,054) 21.02 % 

Net enrollment, tuition and other fees 4,462,612 4,314,361 148,251 3.44 % 

Grants and contracts, non-capital 24,736,020 21,449,939 3,286,081 15.32 % 

TOTAL OPERATING REVENUES 29,198,632 25,764,300 3,434,332 13.33 % 

TOTAL OPERATING EXPENSES 61,962,889 57,601,414 4,361,475 7.57 % 

OPERATING LOSS (32,764,257) (31,837,114) (927,143) 2.91 % 

NON-OPERATING REVENUE (EXPENSES) 

State apportiornnents, non-capital 11,657,875 12,076,215 (418,340) (3.46)% 

Local property taxes 39,401,291 37,425,591 1,975,700 5.28 % 

State taxes and other revenues 1,557,219 1,546,577 10,642 0.69 % 

Other non-operating revenues 150,055 11,012,355 (10,862,300) (98.64) % 

Investment income, net 5,431,949 9,456,710 (4,024,761) (42.56) % 

Interest expense (12,708,086) (2,509,992) (10,198,094) 406.30 % 

TOTAL NON-OPERATING 

REVENUES (EXPENSES) 45,490,303 69,007,456 (23,517,153) (34.08) % 

OTHER REVENUES, EXPENSES, 

GAINS OR (LOSSES) 

State apP011ionments, capital 2,912,000 230,378 2,681,622 1,164.01 % 

Transfer to COD Foundation (400,000) (400,000) 100.00 % 

TOTAL OTHER REVENUES, EXPENSES, 

GAINS OR (LOSSES) 2,512,000 230,378 2,281,622 990.38 % 

INCREASE IN NET ASSETS 15,238,046 37,400,720 (22,162,674) (59.26) % 

NET ASSETS, BEGINNING OF YEAR 112,022.791 . 74,622,071 37.400,720 50.12 % 

NET ASSETS, END OF YEAR $ 127,260,837 $112,022,791 $ 15,238,046 13.60 % 

(10)




OPERATING EXPENSES (BY NATURAL CLASSIFICATION) - object 


2009 2008 illecrease) Change 

Salaries 31,696,780 $ 30,673,304 $ 1,023,476 3.34 % 

Employee benefits 7,880,472 8,023,361 (142,889) (1.78) % 

Supplies, materials, and other operating expenses 10,428,471 10,319,327 109,144 1.06 % 

Financial aid 7,583,472 5,373,435 2,210,037 41.13 % 

Utilities 1,750,769 1,539,781 210,988 13.70 % 

Depreciation 2,622,925 1,672,206 950,719 56.85 % 

Total operating expenses $ 61,962,889 $ 57,601,414 $ 4,361,475 7.57 % 

Salaries increased by 3.34% due to step increases to employees. 

Employee benefits decreased by 1.78% because although current health insurance costs increased, 

the implementation of GASB 45 changed the calculation of prior estimated retiree health insurance costs. 

Supplies, materials, and other operating expenses and services increased by 1.06% due to increases in 

personnel contracts, printing, rents, and maintenance agreements. 

Financial aid expenses increased 41.13% due to additional grant revenue used for expenses. 

Utilities costs increased by 13.70% due to increased cost of utilities and additional utilities from new 

buildings at the Main and East Valley campuses. 

Depreciation expense increased 56.85% due to new depreciation from finished bond constmction 

projects. 

Supplies 

17% 

Financial Aid 

Employee Benefits 

13% 

Operating Expenses 

Utilities Depreciation 

3% 4% 

(11) 

Compensation 

51%

STATEMENT OF CASH FLOWS 




The Statement of Cash Flows provides information about cash receipts and cash payments during the 

fiscal year. This statement also helps users assess the districts' ability to generate net cash flows, its 

ability to meet its obligations as they come due, and its need for external financing. 

The Statement of Cash Flows is divided into five parts. The first part reflects operating cash flows and 

shows the net cash provided by the operating activities of the District. The second patt details cash 

received for non-capital financing purposes. The third part shows cash flows from capital and related 

financing activities. This patt deals with the cash used for the acquisition and construction of capital and 

related items. The fOUlth patt provides information from investing activities and the amount of interest 

received. The last section reconciles the net cash provided by operating activities to the operating loss 

reflected on the Statement of Revenues, Expenses and Changes in Net Assets. 

Increase 

Cash provided by (used in): 2009 2008 (Decreasel 

Operating activities $ (32,051,930) $ (25,397,112) $ (6,654,818) 

Non-capital financing activities 52,616,385 51,048,383 $ 1,568,002 

Capital and related financing activities (81,736,596) 238,615,491 $ (320,352,087) 

Investing activities (46,850,308) 7,966,996 $ (54,817,304) 

Net increase (decrease) in cash and cash equivalents (108,022,449) 272,233,758 (380,256,207) 

Cash and cash equivalents - beginning of year 367,452,221 95,218,463 $ 272,233,758 

Cash and cash equivalents - end of year $ 259,429,772 $ 367,452,221 $ (108,022,449) 

The primary cash receipts from operating activities consist of grants and contracts. The primary cash 

outlays include payment of wages, supplies and contracts. 

General appOltionment is the primary source of non-capital financing. The two main components of 

general apportionment are state apportionment and property taxes. 

The main financing activities are purchases of capital assets (land, buildings and equipment). 

Cash from investing activities is interest on investments. 

(12)




ECONOMIC FACTORS THAT MAY AFFECT THE FUTURE 

Local Bond Measure and State Propositions 

The Deselt Community College District received ovelwhelming SUppOlt from the community for the 

passage of Measure B, a $346.5 million general obligation bond issue on March 2, 2004. The term of the 

bonds will be from August 2004 to and including 2046. Also approved by the California voters, were 

Proposition 55, a statewide school bond providing for construction matching funds, Proposition 57 and 

58, giving the State funding flexibility as it searches for a long term solution to budget deficits that have 

plagued the State and its community colleges in recent years. 

Prior to the bond election, a two-year planning process developed an educational and facilities master plan 

for the College from the collaboration of students, staff and community members. It was determined that 

there is a need for a complete overhaul of buildings and mechanical infrastructure on the 44 year old Palm 

Desert campus. The survey also showed a need for the construction of several new buildings to house a 

public safety academy and increased demand for instruction in various disciplines, including nursing, 

business, environmental science and technology, and advanced transp01tation divisions together with a 

student learning commons that would consolidate various student programs and services. As a result of 

expanded job training and academic programs, College of the Desert will help to provide a bettereducated 

workforce, which will benefit local business and stimulate our economy. The study also revealed 

an emerging need for a permanent off-campus satellite learning center in the rapidly-growing east valley. 

College of the Deselt currently leases space in Indio for its Eastern Valley Center with more than 2,000 

full and p31t-time students enrolled at this site. College of the Deselt has a total enrollment of 

approximately 16,000 full and part-time students. 

The site for the Eastern Valley Campus was announced by the Board of Trustees in Fall, 2005 to accept a 

generous gift of approximately 100 acres near the city of Thermal. The property is located n01th of 

Avenue 62, south of Avenue 60, east of State Route 86 and west of Lincoln Street. The parcel was 

officially deeded to the District on October 16, 2007. The District opened temporary facilities for classes 

in Spring 2009 on the new site. Completion of the infrastructure is the critical component for building 

construction. 

An additional site in Indio is being negotiated to replace the current leased educational facilities. Such 

site and facility will be a joint venture with the City ofIndio. 

The bond proceeds will also provide for a new campus in the Western Valley in Palm Springs. The City 

of Palm Springs has offered to donate 116 acres on the corner of Indian Avenue and Tramview Road. 

During 2009-10, environmental and due diligence studies will be conducted prior to a permanent campus 

being established. District management and city officials will consider the possibility of a permanent 

facility within 2014-15. 

(13)

DESERT COMMUNITYCOLLEGE DISTRICT 



ECONOMIC FACTORS THAT MAY AFFECT THE FUTURE - continued 

Local Bond Measure and State Propositions- continued 

The first issuance for bond sales was for $65 million in August 2004 and refunded in June 2005 bringing 

the total to $73 million. In November 2007, the District issued General Obligation Bonds, Series 2007B in 

the amount of $57,850,000. In December 2007, the District issued the final approved principle amount of 

General Obligation Bonds, Series 2007C in the amount of $223,648,444. The District's bond insured 

rating from Moody and S&P continued as AAA. These bonds will be used to fund the District's Capital 

Improvement Plan, which includes acquisition, construction, modernization, renovation and equipping of 

celtain District propelty and facilities, and to pay certain costs of issuance of said bonds. During 2009-10 

the funds will accommodate construction and infrastructure projects and begin the establishment of two 

satellite campuses mentioned below: 

• Finalize construction of the Student Learning Commons, Technology Classroom Complex and 

Alumni Center 

• Complete construction of infrastructure system 

• Complete renovation of Dining Hall, Business and Nursing Buildings 

• Continue planning phase for Eastern and Western Valley Campuses 

An independent Citizens' Oversight Committee will guarantee that all bond funds are spent exactly as 

promised to ensure taxpayer safeguards and confidence. 

Accreditation and Educational Master Plarllling 

The District was visited by the Accrediting Commission in Spring 2008 to review student learning 

outcomes information for program improvement. A follow-up status repOlt was due and accepted by the 

Commission in spring, 2009. Our next comprehensive evaluation will occur in March 201 J. 

The Strategic Education Master Planning Process Committee has been working for over a year to devise a 

long term, strategic process that will produce a usable Educational Master Plan. The process will begin 

with a comprehensive analysis of the internal and external factors affecting College of the Desert, a 

review of program evaluations, examination of the college mission, values, vision, and the production of a 

planning document. Within this process resides an annual prioritization and budgeting process. A 26member 

committee, representative of all college constituencies, will produce the plan next year. In 

following years, the college community will execute the plan by implementing college goals and 

objectives and assessing progress in achieving them. It is expected that the new process will be approved 

by the Board of Trustees at the end of this academic year. 

(14)

DISTRICT 2009-10 BUDGET 




In planning the Desett Community College District budget for 2009-10, we must closely monitor the 

actions taken by the State Governor and Legislature while providing legislation advocacy for the support 

of community colleges. The District Budget Task Force will be discussing these issues throughout the 

year and will keep the college community apprised of major funding changes that may affect our District. 

Based on proposals by Governor Arnold Schwarzenegger, the District could be faced with cuts from the 

state up to $4.7 million through 2010. The proposed cuts would represent more than 10% of the District 

budget, and would trim funding for school counseling and suppott programs from 30-60%. The Federal 

offset under the American Recovery and Reinvestment Act of 2009 (ARRA), will minimally supplement 

student services and programs for one-time funding. Another State factor included in the District 

tentative budget approved in June 2009 is the increase in student fees based on $26 per· credit/unit 

effective July 1, 2009. 

Due to the prudent action in 2008-09 by District management, faculty and staff through a hiring freeze, 

limited expenditures in supplies, materials and travel, the beginning balance for 2009-10 ($6,744,529) 

will allow for a 5% unrestricted general fund reserve together with an additional $537,606 toward future 

health insurance liabilities in 2009-10. The semi-restricted retiree health insurance fund was established 

in 2005-06 with funds from the General Fund toward the unfunded liabilities. Management iutends to 

allocate annually toward continuing the funding of the reserve for retiree health insurance liabilities. 

Budget Approval Timeline 

September - 

March Budget Development by District Budget Task Force 

March Budget Task Force review budget with College Planning Council 

May Study Session with Board of Trustees on Preliminary Budget 

June Board of Trustees adopts Tentative Budget 

July! August Revisions of Budget to reflect State funding changes 

(based on earlier developed priorities) 

September Study Session with Board of Trustees (if needed) 

September Board of Trustees adopts Final Budget 

(16)




DISTRICT'S FIDUCIARY RESPONSIBILITY 

The District is the trustee, or fiduciary, for certain amounts held on behalf of students, clubs and donors 

for student loans and scholarships. The District's fiduciary activities are repOited in separate Statement of 

Fiduciary Net Assets and Changes in Fiduciary Net Assets. These activities are excluded from the 

District's financial statements because the District cannot use these assets to finance operations. The 

District is responsible for ensuring that the assets repOited in these funds are used for their intended 

purposes. 

CAPITAL ASSETS 

As of June 30, 2009, the District had over $139.8 million invested in net capital assets. Total capital assets 

of approximately $164.8 million consist of land, buildings, construction in progress, site improvements, 

equipment and vehicles, and works of art. These assets have accumulated depreciation of approximately 

$25.0 million. Capital asset additions of approximately $56.4 million occurred during 2008-09 and 

depreciation expense of approximately $2.5 million was recorded for the year. 

Capital additions were primarily funded by bond proceeds and redevelopment for improvement of 

facilities infrastructure. 

Note 5 to the financial statements provides additional information on capital assets. A summary of capital 

assets net of accumulated depreciation is presented below: 


2009 2008 (Decrease) Change 

Land $ 8,683,000 $ 8,683,000 $ 0.00% 

Buildings 56,285,639 28,642,214 27,643,425 96.51% 

Construction in Progress 35,099,392 38,489,501 (3,390,109) -8.81% 

Site Improvements 36,337,283 7,447,828 28,889,455 387.89% 

Equipment & vehicles 3,045,607 2,311,840 733,767 31.74% 

Works of art 344,000 344,000 0.00% 

Net Capital Assets $ 139,794,921 $ 85,918,383 $ 53,876,538 62.71% 

(17)




DEBT ADMINISTRATION 

At June 30, 2009, the District had $325.9 million in debt from general obligation bonds. The general 

obligation bonds were issued to fund renovation of the Palm Deselt campus buildings and infrastructure 

along with construction of twelve new buildings and a new permanent site for the eastern and western 

valley satellite campuses. Debt payments on the bonds will be funded through propelty tax receipts 

collected over the term of the bonds. 

Other Postempioyment Benefits Obligation (OPEB) 

In 2008-09, the District was required to implement GASB 45, which will accrue its liability for unfunded 

retiree health benefits (over the next 30 years). As of June 30, 2009, the District's total liability is $4.5 

million, for which the District has set aside $4.5 million in the Proprietary Fund. This amount is called 

the "actuarial accrued liability"(AAL). Currently the District pays the retiree benefits from the Proprietary 

Fund (Internal Service Fund). The expenses for this fund in 2008-09 were $433,241 with interest income 

of$61,928 and an income transfer from the General Fund of $220,000. The 2009-10 General Fund budget 

will contribute $537,606 as a transfer. Combining the normal cost and the unfunded "actuarial accrued 

liability" amortization costs in the first year produces a total first year annual required contribution (ARC) 

of $537,606. The ARC is used in lieu of (rather than in addition to) the "pay-as-you-go" cost. The 

additional cost of compliance with GASB 43 and 45 is therefore $182,356. A contribution in the amount 

of $220,000 was made during the year, leaving a net OPEB obligation of $317,606 at June 30, 2009. 

A summary ofthe long term debt is as follows: 

Long-term debt 

Other postemployment benefit obligation 

Post-employment benefits 

Capital leases 

Bonds payable 

Totallong-telm debt 

Less current portion 

Long-term portion 

(18) 

2009 2008 

$ 317,606 $ 

17,910 

1,122,427 

696,189 

325,869,507 337,870,330 

326,205,023 339,688,946 

1,932,910 12,679,102 

$ 324,272,113 $ 327,009,844

BASIC FINANCIAL STATEMENTS

ASSETS 


Cash and cash equivalents 

Accounts receivable, net 

Prepaid expenses 

Total Current Assets 


Restricted cash and cash equivalents 

Restricted investments 

Restricted interest receivable 

Capital assets, net of accumulated depreciation 

Total Non-Current Assets 

TOTAL ASSETS 

LIABILITIES AND NET ASSETS 


Accounts payable 

Due to other funds 

Deferred revenue 

Compensated absences 

Capital leases - current pOltion 

Bonds payable-current portion 

Total Current Liabilities 

Non-Current Liabilities: 

Capital leases 

Net other postemployment benefit obligation 

Post-employment benefits 

Bonds payable 

Total Non-Current Liabilities 

TOTAL LIABILITIES 

NET ASSETS 

Invested in capital assets, net of related debt 


Capital projects 

Debt service 

Grants and contracts 

Unrestricted 

TOTAL NET ASSETS 

TOTAL LIABILITIES AND NET ASSETS 


STATEMENTS OF NET ASSETS 

JUNE 30. 2009 AND 2008 

2009 

$ 54,260,675 

11,030,088 

1,500 

65,292,263 

205,169,097 

53,826,752 

785,934 

139,794,921 

399,576,704 

$464,868,967 

$ 8,464,772 

24,505 

2,161,667 

752,163 

17,910 

1,915,000 

13,336,017 

317,606 

323,954,507 

324,272,113 

337,608,130 

74,112,753 

17,857,935 

20,804,180 

11,093,091 

3,392,878 

127,260,837 

$464,868,967 

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

(19) 

2008 

$ 60,419,928 

6,978,729 

10,650 

67,409,307 

307,032,293 

2,221,263 

85,918,383 

395,171,939 

$462,581,246 

$ 7,817,859 

19,760 

2,252,215 

779,675 

678,279 

12,000,823 

23,548,611 

17,910 

1,122,427 

325,869,507 

327,009,844 

350,558,455 

52,364,990 

17,721,067 

29,975,377 

3,883,735 

8,077,622 

112,022,791 

$ 462,581 ,246

OPERATING REVENUES 

Enrollment, tuition and other fees (gross) 

Less: Scholarship discounts and allowances 

Net enrollment, tuition and other fees 

Grants and contracts, non-capital 

Federal 

State 

Local 

TOTAL OPERATING REVENUES 


STATEMENTS OF REVENUES, EXPENSES AND 

CHANGES IN NET ASSETS 


OPERATING EXPENSES 

Salaries 

Employee benefits 

Supplies, materials and other operating expenses and services 

Financial aid 

Utilities 

Depreciation 

TOTAL OPERATING EXPENSES 

OPERATING LOSS 

NON-OPERATING REVENUE (EXPENSES) 

State appOltionments, non-capital 

Local property taxes 

State taxes and other revenues 

Other non-operating revenues 

Investment income, net 

Interest expense 

TOTAL NON-OPERATING REVENUES (EXPENSES) 

OTHER REVENUES, EXPENSES, GAINS OR (LOSSES) 

State appOltionments, capital 

Transfer to COD Foundation 

TOTAL OTHER REVENUES, EXPENSES, GAINS OR (LOSSES) 

INCREASE IN NET ASSETS 

NET ASSETS, BEGINNING OF YEAR 

2009 

$ 6,126,842 

(1,664,230) 

4,462,612 

7,923,611 

6,709,520 

10,102,889 

29,198,632 

31,696,780 

7,880,472 

10,428,471 

7,583,472 

1,750,769 

2,622,925 

61,962,889 

(32,764,257) 

11,657,875 

39,401,291 

1,557,219 

150,055 

5,431,949 

(12,708,086) 

45,490,303 

2,912,000 

(400,000) 

2,512,000 

15,238,046 

112,022,791 

2008 

$ 5,689,537 

(1,375,176) 

4,314,361 

5,592,098 

7,025,860 

8,831,981 

25,764,300 

30,673,304 

8,023,361 

10,319,327 

5,373,435 

1,539,781 

1,672,206 

57,601,414 

(31,837,1l4) 

12,076,215 

37,425,591 

1,546,577 

1l,012,355 

9,456,710 

(2,509,992) 

69,007,456 

230,378 

230,378 

37,400,720 

74,622,071 

NET ASSETS, END OF YEAR $127,260,837 $112,022,791 

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

(20)


STATEMENTS OF CASH FLOWS 


CASH FLOWS FROM OPERATING ACTIVITIES 

Tuition and fees 

Federal grants and contracts 

State grants and contracts 

Local grants and contracts 

Payments to suppliers 

Payments t%n behalf of employees 

Payments t%n behalf of students 

Net cash used by operating activities 

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES 

State apportionments and receipts 

Property taxes . 

Net cash provided by non-capital financing activities 

CASH FLOWS FROM CAPITAL AND RELATED 

FINANCING ACTIVITIES 

Proceeds from bonds 

State apportionment for capital purposes 

Purchase of capital assets 

Proceeds from sales of capital assets 

Donations of capital assets 

Principal paid on capital debt 

Interest paid on capital debt 

Net cash provided (used) by capital and related financing activities 

CASH FLOWS FROM INVESTING ACTIVITIES 

Investment income 

Purchase of investments 

Net cash provided (used) by investing activities 

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 

CASH AND CASH EQUIVALENTS, END OF YEAR 

2009 

$ 4,434,887 

7,535,210 

7,856,807 

7,632,655 

(11,518,432) 

(40,409,585) 

[7,583,472) 

(32,051,930) 

13,215,094 

39,401,291 

52,616,385 

(56,499,463) 

150,055 

(12,679,102) 

(12,708,086) 

(81,736,596) 

6,976,444 

(53,826,752) 

(46,850,308) 

(108,022,449) 

367,452,221 

$ 259,429,772 


(21) 

2008 

$ 4,660,028 

5,696,041 

6,688,488 

9,810,894 

(7,922,156) 

(38,956,972) 

(5,373,435) 

(25,397,112) 

13,622,792 

37,425,591 

51,048,383 

284,588,948 

230,378 

(44,817,614) 

21,821 

7,900,030 

(6,798,080) 

[2,509,992) 

238,615,491 

7,966,996 

7,966,996 

272,233,758 

95,218,463 

$ 367,452,221


STATEMENTS OF CASH FLOWS 


Reconciliation of Operating Loss to 

Net Cash Used by Operating Activities 

2009 2008 

CASH USED BY OPERATING ACTIVITIES 

Operating loss $ (32,764,257) $(31,837,114) 

Adjustments to reconcile net loss to net cash 

used by operating activities: 

Depreciation expense 

Changes in assets and liabilities: 

Receivables, net 


Accounts payable and other liabilities 

Deferred revenue 

Net cash used by operating activities 

NONCASH FINANCING AND INVESTING ACTIVITIES 

$ 

2,622,925 1,672,206 

(1,648,525) 1,151,433 

9,150 10,460 

(180,675) 3,666,185 

(90,548) (60,282) 

(32,051,930) $ {25,397,112) 

The District retired existing capital obligations of $0 and $154,485 of equipment for the year ended 

June 30, 2009 and 2008, respectively. 

OTHER 

Cash and cash equivalents on the Statement of Net Assets consists of the following: 


Restricted cash and cash equivalents 

2009 

$ 54,260,675 

205,169,097 

$ 259,429,772 

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

(22) 

2008 

$ 60,419,928 

307,032,293 

$367,452,221


STATEMENTS OF FIDUCIARY NET ASSETS 

JUNE 30, 2009 AND 2008 

ASSETS 2009 

Cash and cash equivalents $198,207 

Accounts receivable, net 3,858 

Due from other funds 24,505 

Prepaid expenses 1,760 

TOTAL ASSETS $228,330 

LIABILITIES 

Accounts payable $ 2,121 

Deferred income 16,701 

TOTAL LIABILITIES 18,822 

NET ASSETS 

Undesignated 209,508 

TOTAL NET ASSETS 209,508 

TOTAL LIABILITIES AND NET ASSETS $228,330 


(23) 

2008 

$ 165,463 

250 

19,760 

$ 185,473 

$ 127 

15,393 

15,520 

169,953 

169,953 

$ 185,473


STATEMENTS OF CHANGES IN FIDUCIARY NET ASSETS 


2009 

ADDITIONS 

Other local revenues $232,926 

DEDUCTIONS 

Salaries 17,734 

Employee benefits 3,005 

Supplies and materials and other 

operating expenses and services 172,632 

TOTAL DEDUCTIONS 193,371 

INCREASE (DECREASE) IN NET ASSETS 39,555 

NET ASSETS, BEGINNING OF YEAR 169,953 

NET ASSETS, END OF YEAR $209,508 


(24) 

2008 

$250,425 

21,931 

4,605 

243,287 

269,823 

(19,398) 

189,351 

$169,953


NOTES TO FINANCIAL STATEMENTS 

JUNE 30, 2009 AND 2008 

1) ORGANIZATION AND NATURE OF ACTIVITIES 

RepOliing Entity 

The Desert Community College District was formed in 1958 to provide access to higher education 

in the Coachella Valley. 

The District includes all funds, account groups, and other entities that are controlled by or 

dependent on the District's governing board for financial repOliing purposes. The District has 

considered all potential component units in determining how to define the repOliing entity using 

criteria set fOlih in generally accepted accounting principles. The decision to not include potential 

component units in the reporting entity was made by applying the criteria set fOlih in generally 

accepted accounting principles (GAAP) and GASB No. 14. The basic, but not the only, criterion 

for including a potential component unit within the reporting entity is the Board of Trustee's 

ability to exercise absolute responsibility. A second criterion used in evaluating potential 

component units is the scope of public service. A third criterion is the existence of special 

financing relationships, regardless of whether the District is able to exercise oversight 

responsibilities. 

Based upon the application of the criteria listed above, the following potential component units 

have been excluded from the District's repOliing entity: 

College of the Desert Foundation - The Foundation is a separate not-for-profit corporation. 

The Board of Directors is elected by their own Board and independent of any District 

Board of Trustees appointments. The Board is responsible for approving its own audit and 

accounting and finance related activities. 

College of the Desert Alumni Association - The Association is a separate not-for-profit 

corporation. The Board of Directors is elected by their own Board and independent of any 

District Board of Trustees appointments. The Board is responsible for approving its own 

audit and accounting and finance related activities. 

Deseli Community College District Auxiliary Services - The Auxiliary is a separate notfor-profit 

corporation. The Board of Directors is elected by their own Board and 

independent of any District Board of Trustees appointments. The Board is responsible for 

approving its own audit and accounting and finance related activities. 

Separate financial statements for the above organizations can be obtained through the District. 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Basis of Presentation 

The accompanying financial statements have been prepared in conformity with generally accepted 

accounting principles as prescribed by the Governmental Accounting Standards Board (GASB), 

and other authoritative sources identified in the Statements of Auditing Standards No. 69 of the 

American Institute of Certified Public Accountants and the requirements of contracts and grants of 

agencies from which it receives funds. 

(25)



JUNE 30, 2009 AND 2008 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued 

Basis of Accounting 

The accounting policies and procedures used by the District are those recommended in the 

"Budget and Accounting Manual for California Colleges". 

To ensure compliance with the California Education Code, the financial resources of the District 

are divided into separate funds for which separate accounts are maintained for recording cash, 

other resources and all related liabilities, obligations and equities. 

For financial rep011ing purposes, the District is considered a special-purpose government engaged 

in business-type activities. Accordingly, the District's basic financial statements have been 

presented using the economic resources measurement focus and the accrual basis of accounting. 

Under the accrual basis, revenues are recognized when earned, and expenses are recorded when an 

obligation has been incurred. All significant intra-agency transactions have been eliminated. 

Exceptions to the accrual basis of accounting are as follows: 

Summer and Fall session tuition and fees received before year-end are recorded as deferred 

revenue as of June 30 with the revenue being rep011ed in the fiscal year in which the 

program is predominantly conducted. Summer session expenditures through June 30 are 

recorded as prepaid expenditures. 

The Board of Trustees adopts an operating budget no later than July 1 in accordance with State 

law. This budget is revised by the Board of Trustees during the year to give consideration to 

unanticipated revenue and expenditures primarily resulting from events unknown at the time of 

budget adoption. The District employs budget control by minor object and by individual 

appropriation accounts. Expenditures cannot legally exceed appropriations by major object 

account. 

In accordance with GASB Statement No. 20, the District follows all GASB statements issued prior 

to November 30, 1989 until subsequently amended, superseded or rescinded. The District has the 

option to apply all Financial Accounting Standards Board (FASB) pronouncements issued after 

November 30, 1989 unless FASB conflicts with GASB. The District has elected to not apply 

FASB pronouncements issued after the applicable date. 


The District's cash and cash equivalents are considered to be cash in hand, demand deposits, 

certificates of deposit, and short-term investments with remaining maturities of one year or less. 

The District rep011s amounts invested in the County Treasury as cash equivalents. 

(26)



JUNE 30, 2009 AND 2008 


Investments 

In accordance with GASB Statement No. 31, Accounting and Reporting jor Certain Investments 

and jor External Investment Pools, investments are stated at fair value. Fair value is estimated 

based on published market prices at year-end. 

Accounts receivable 

Accounts receivable consist primarily of accounts due from the Federal government, State and 

local governments, or private sources, in connection with reimbursement of allowable 

expenditures made pursuant to the District's grants and contracts. Accounts receivable are 

recorded net of estimated uncollectible amounts. 


Prepaid expenses represent payments made to vendors and others for services that will benefit 

periods beyond June 30. 

Restricted cash and cash equivalents, interest receivable and investments 

Cash and cash equivalents, interest receivable and investments that are restricted by contractual 

obligation or to purchase/construct capital or other noncurrent assets, are classified as restricted 

assets in the Statement of Net Assets. 

Capital assets 

Capital assets are recorded at cost at the date of acquisition. Donated capital assets are recorded at 

their estimated fail' value at the date of donation. For equipment, the District's capitalization policy 

includes all items with a unit cost of $5,000 or more and an estimated useful life of greater than 

one year. Buildings as well as renovations to buildings, infrastructure, and land improvements that 

significantly increase the value or extend the useful life of the structure are capitalized. 

The cost of normal maintenance and repairs that does not add to the value of the asset or 

materially extend the asset's life is recorded in operating expense in the year in which the expense 

was incurred. Depreciation is computed using the straight-line method over the estimated useful 

lives of the assets, generally 50 years for buildings and land improvements, 10 years for 

equipment and vehicles and 3 years for technology. Works of art are considered inexhaustible and 

are not depreciated. 

(27)



JUNE 30, 2009 AND 2008 


Compensated Absences 

Compensated absence costs are accrued when earned by employees. In accordance with GASB 

No. 16, accumulated unpaid employee vacation benefits are recognized as liabilities of the 

District. 

Accumulated employee sick leave benefits are not recognized as liabilities of the District. The 

District's policy is to record sick leave as an operating expense in the period taken since such 

benefits do not vest nor is payment probable; however, unused sick leave is added to the creditable 

service period for calculation of retirement benefits for eligible employees when they retire. 

Net assets 

Invested in capital assets, net of related debt: This represents the District's total investment in 

capital assets; net of outstanding debt obligations related to those capital assets. To the extent 

debt has been incuned but not yet expended for capital assets, such amounts are not included as 

a component of invested in capital assets, net of related debt. 

Restricted net assets - expendable: Restricted expendable net assets include resources in which 

the District is legally or contractually obligated to spend resources in accordance with 

restrictions imposed by external third pa!1ies. 

Unrestricted net assets: Umestricted net assets represent resources available to be used for 

transactions relating to the general operations of the District, and may be used at the discretion 

of the governing board, as designated, to meet CutTent expenses for specific putposes. 

State Apportionments 

Certain current year appOJ1ionments from the State are based upon various financial and statistical 

infolTl1ation of the previous year. 

Any prior year corrections due to the recalculation of the apportionment are made in February of 

the subsequent year and will be recorded in the year computed by the State. 

Property Taxes 

The propelty tax levy and due date is November I. The tax lien date is March I and the tax collection 

dates are April 10 and December 10 of each year. 

(28)



JUNE 30, 2009 AND 2008 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLiCIES - continued 

On-Behalf Payments 

GASB Statement No. 24 requires that direct on-behalf payments for fringe benefits and salaries made 

by one entity to a third patty recipient for the employees of another, legally separate entity be 

recognized as revenue and expenditures by the employer government. The State of California makes 

direct on-behalf payments for retirement benefits to the State Teachers Retirement System on behalf 

of all Community College and school districts in California. However, a fiscal advisory was issued by 

the California Depattment of Education instructing districts not to record revenue and expenditures for 

these on-behalf payments. 

UnappOttioned Taxes and Deferred Revenue 

UnappOttioned Taxes not distributed to the District within 60 days after year end are recognized as 

income in the fiscal year in which they are received. However, a corresponding reduction in State 

revenue and the related deferred revenue is also recorded in order to properly reflect the District's 

annual base revenue. 

Classification of Revenues 

The District has classified its revenues as either operating or nonoperating revenues according to 

the following criteria: 

Operating revenues: Operating revenues include activities that have the characteristics of 

exchange transactions, such as student fees, net of scholarship discounts and allowances, and 

Federal and most State and local grants and contracts. 

Nonoperating revenues: Nonoperating revenues include activities that have the 

characteristics of nonexchange transactions, such as State apportionments, taxes, and other 

revenue sources that are defined as nonoperating revenues by GASB No.9, Reporting Cash 

Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities that use 

Proprietmy Fund Accounting, and GASB No. 33, such as investment income. 

Scholarship Discounts and Allowances 

Student tuition and fee revenues, and cettain other revenues from students, are reported net of 

scholarship discounts and allowances in the statement of revenues, expenses, and changes in net 

assets. Scholarship discounts and allowances are the difference between the stated charge for 

goods and services provided by the District, and the amount that is paid by students and/or third 

patties making payments on the students' behalf. 

Cettain governmental grants, such as Pell grants, and other Federal, State or nongovernmental 

programs, are recorded as operating revenues in the District's financial statements. To the extent 

that revenues from such programs are used to satisfY tuition and fees and other student charges, 

the District has recorded a scholarship discount and allowance 

(29)



JUNE 30, 2009 AND 2008 


Use of Estimates 

Preparation of financial statements in conformity with generally accepted accounting principles 

requires management to make estimates and assumptions that affect certain reported amounts and 

disclosures. Accordingly, actual results could differ from those estimates. 

Reclassifications 

Celtain reclassifications have been made to the 2008 amounts in order to conform to the 2009 

presentation. 

3) CASH AND INVESTMENTS 

Cash, cash equivalents, and investments as of June 30, 2009 are classified in the accompanying 

financial statements as follows: 

Statement of net assets 

Cash and investments 

Restricted cash and investments 

Total cash, cash equivalents and investments 

District Fiduciary 

$ 54,260,675 $ 198,207 

258,995,849 

$ 313,256,524 $ 198,207 

Cash, cash equivalents, and investments as of June 30, 2009 consist of the following: 

District Fiduciary 

Cash equivalents in the County Treasury $ 255,944,491 $ 30,688 

Cash in bank 3,485,281 107,830 

Certificates of deposit 59,689 

Investments 53,826,752 

Total cash, cash equivalents and investments $ 313,256,524 $ 198,207 

(30)



JUNE 30, 2009 AND 2008 

3) CASH AND INVESTMENTS - continued 

Policies and Practices 

Under provision of the District's investment policy, and in accordance with Section 5360 I and 

53602 ofthe California Government Code, the District may invest in the following types of 

investments: The District is authorized under California Government Code to make direct 

investments in local agency bonds, notes, or warrants within the State; U.S. Treasury instruments; 

registered State warrants or treasury notes; securities of the U.S. Government, or its agencies; 

bankers acceptances; commercial paper; certificates of deposit placed with commercial banks 

andlor savings and loan companies; repurchase or reverse repurchase agreements; medium term 

corporate notes; shares of beneficial interest issued by diversified management companies, 

celtificates of palticipation, obligations with first priority security; and collateralized mOitgage 

obligations. 

General Authorizations 

The table below identifies the investment types authorized for the District by the California 

Government code. The table also identifies celtain provisions of the California Government Code 

that address interest rate risk, credit risk, and concentration of credit risk. 

Maximum Maximum Maximum 

Authorized Remaining Percentage Investment 

Investment Type Maturity of Portfolio in One Issuer 

Local Agency Bonds, Notes, Warrants 5 years None None 

Registered State Bonds, Notes, Wanallts 5 years None None 

U.S. Treasury Obligations 5 years None None 

U.S. Agency Securities 5 years None None 

Banker's Acceptance 180 days 40% 30% 

Commercial Paper 270 days 25% 10% 

Negotiable Certificates of Deposit 5 years 30% None 

Repurchase Agreements 1 year None None 

Reverse Repurchase Agreements 92 days 20% of base None 

Medium-Tenn COlporatc Notes 5 years 30% None 

Mutual Funds NlA 20% 10% 

Money Market Mutual Funds N/A 20% 10% 

MOltgage Pass-Through Securities 5 years 20% None 

County Pooled Investment Funds N/A None None 

Local Agency Investment Fund (LAlF) N/A None None 

Joint Powers Authority Pools N/A None None 

(31)



JUNE 30, 2009 AND 2008 


Cash in the County Treasury 

A significant portion of the District's cash balances of most funds is deposited with the Riverside 

County Treasurer for the purpose of increasing interest earnings through County investment 

activities. The District is considered to be an involuntary patticipant in an external investment pool 

as the District is required to deposit all receipts and collections of monies with their County 

Treasurer (Education Code Section 41001). The District repOits amounts involuntarily invested in 

the County Treasury as cash equivalents as they function as a demand deposit account for the 

District and can be withdrawn from the pool without notice or penalty. 

The County is restricted by Government Code §53635 pursuant to §53601 to invest in direct 

investments in local agency bonds, notes, or warrants within the State; U.S. Treasury instruments; 

registered State warrants or treasury notes; securities of the U.S. Government, or its agencies; 

bankers acceptances; commercial paper; certificates of deposit placed with commercial banks 

and/or savings and loan companies; repurchase or reverse repurchase agreements; medium term 

corporate notes; shares of beneficial interest issued by diversified management companies, 

celtificates of participation, obligations with first priority security; and collateralized mOitgage 

obligations. The fair value of the District's investment in the pool is reported in the accompanying 

financial statements at amounts based upon the District's pro-rata share of the 'fair value provided 

by the County Treasurer for the entire portfolio (in relation to the amortized cost of that portfolio). 

The balance available for withdrawal is based on the accounting records maintained by the County 

Treasurer, which is recorded on the amOltized cost basis. 

Investments Authorized by Debt Agreements 

Investment of debt proceeds are governed by provisions of the debt agreements, rather than the 

general provisions of the California Government Code or the District's investment policy. 

Provisions of the General Obligation Bond, Series 2007 B, provide that moneys will be invested at 

the written direction of the District, after consultation with the County, in: (i) Non-AMT Bonds (as 

defined in the Resolutions), (ii) Qualified Non-AMT Mutual Funds (as defined in the 

Resolutions); or (iii) State and Local Government Securities; provided, however, that each of (i), 

(ii), and (iii) shall have been issued by a local agency of the State or issued by the State or an 

agency thereof. 

If the District fails to direct the County, the County may invest the moneys in: (l) Non-AMT 

Bonds of a local agency of the State or issued by the State or an agency thereof, (2) Permitted 

Investments (as defined below) of proceeds of the Bonds, and interest earned on such proceeds, 

held not more than thitty days pending reinvestment or redemption of the Bonds, and (3) other 

investments authorized by the Insurer and subject to an opinion of Bond Counsel to the effect that 

such investment would not adversely affect the tax-exempt status of the Bonds. 

(32)



JUNE 30, 2009 AND 2008 


Investments Authorized by Debt Agreements - continued 

Other "Permitted Investments" include: (a) investments in the Riverside County Pooled 

Investment Fund (Cash in the County Treasury), (b) lawful investments permitted by Sections 

16429.1 and 53601 of the Government Code; (c) shares in a California common law trust 

established pursuant to Title I, Division 7, Chapter 5 of the Government Code, (d) a guaranteed 

investment contract with a provider rated in at least the second highest category by each rating 

agency rating the Bonds and approved by the Insurer; (iv) the Local Agency Investment Fund of 

the California State Treasurer. 

Interest Rate Risk 

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value 

of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of 

its fair values to changes in market interest rates. The District manages its exposure to interest rate 

risk primarily by investing in the County Treasury Pool. A portion of debt proceeds is invested in 

a pOltfolio that is maturing or coming close to maturity evenly over time as necessary to provide 

the cash flow and liquidity as needed for capital asset operations. 

Information about the sensitivity of the fair values of the District's investments to market interest 

rate fluctuation is provided by the following schedule that shows the distribution of the District's 

investments by maturity: 

District 

Fair Market 

Type Value 

County Treasury pool $ 255,944,491 

Municipal bonds 53,826,752 

Total $ 309,771,243 

* Weighted average maturity in years 

(33) 

Maturity 

Date * 

1.06 

4.86 

Fiduciary 

Fair Market Maturity 

Value Date* 

$ 30,688 1.06 

$ 30,688



JUNE 30, 2009 AND 2008 

6) CAPITAL LEASES 

The District leases copiers under various capital lease agreements which provides for bargain 

purchase options or for title to pass upon expiration of the lease periods. Future minimum lease 

payments are as follows: 

Year 

Ending June 30. 

2010 

Total 

Less: amount representing interest 

Present value of net minimum lease payments 

Current portion oflease payments 

Long-term portion of lease payments 

Lease 

Payments 

$ 19,357 

7) OTHER POST EMPLOYMENT BENEFITS (OPEB) 

The District implemented GASB Statement No. 45, Accounting and Financial Reporting by 

Employers for Postemployment Benefits Other Than Pensions, during the year ended June 30, 

2009. The District's annual required contribution for the year ended June 30, 2009, was $537,606 

and contributions made by the District during the year were $220,000, which resulted in a net 

OPEB obligation of $317,606. See Note 11 for additional information regarding the OPEB 

obligation and thepostemployment benefit plan. 

(36) 

$ 

19,357 

(1,447) 

17,910 

(17,910)



JUNE 30, 2009 AND 2008 

8) BONDED DEBT 

On March 2, 2004, $346.5 million in general obligation bonds were authorized by an election held 

within the District under Proposition 39!Measure B. These bonds are issued in multiple series as general 

obligations of the District. The following information is provided for purposes of additional analysis 

only. 

In August 2004, Series 2004 A (the Series 2004 A Bonds) general obligation bonds in the amount of 

$65,000,000 were sold at a premium. The proceeds from the sale of the bonds will generally be used to 

finance the construction, acquisition, furnishing and equipping of District facilities. Bond issuance costs 

of $1,013,971.48 were incurred in connection with the issuance of the Series 2004 A general obligation 

bonds. 

In June 2005, a portion of the above bonds were refinanced through the issue of 2005 General 

Obligation Refunding Bonds (the "Refunding Bonds"). These bonds in the amount of $55,771,886.25 

were also sold at a premium (total proceeds of $63,734,231.05). A p011ion of the bond proceeds 

($7,848,411.73) was deposited into the District's Bond Fund to be used for the District's project list. 

The rest of the proceeds ($55,885,819.32) were deposited into an escrow account to (1) advance refund 

and defease the bonds maturing on and after August I, 2015 of the District's outstanding Election of 

2004 General Obligation Bonds, Series 2004 A (the "Refunded Bonds"), (2) pay the debt service on the 

Refunded Bonds, including principal, due on and prior to August 1,2014 and (3) pay all legal, financial 

and contingent costs in connection with the issuance of the Bonds. Bond issuance costs of $770,375.09 

were incurred in connection with the issuance of the Refunding Bonds. 

In November 2007, Series 2007 B (the Series 2007 B Bonds) general obligation bonds in the amount of 

$57,850,000 were sold at a premium. The proceeds from the sale of the bonds will generally be used to 

finance the construction, acquisition, furnishing and equipping of District facilities. Bond issuance costs 

of $722,019.73 were incurred in connection with the issuance of the Series 2007 B general obligation 

bonds. 

In December 2007, Series 2007 C (the Series 2007 C Bonds) general obligation bonds in the amount of 

$223,648,443.95 were sold at a premium. The proceeds fi·om the sale of the bonds will generally be used 

to finance the construction, acquisition, furnishing and equipping of District facilities. Bond issuance 

costs of $3,731,929.63 were incurred in connection with the issuance of the Series 2007 C general 

obligation bonds. 

The bond proceeds may not be used for District employees' salaries or other administration costs. In 

November, 2004 the Attorney General of California issued an opinion stating that districts may use 

Proposition 39 bond proceeds to pay the salaries of district employees to the extent they perform 

administrative oversight work on construction projects authorized by a voter approved bond measure. 

The District did not spend any bond proceeds on salaries of District employees for the year ended June 

30, 2009 and 2008. 

(37)



JUNE 30, 2009 AND 2008 

8) BONDED DEBT - continued 

The following is a summary of the sources and uses of each bond series: 

Sources of funds: 

Proposition 39 2005 General 

Measure B Obligation 

Principal Amount Refunding Original issue Total sources 

Series of bonds Bonds premium of funds 

2004 A $ 65,000,000.00 $ $ 1,288,727.55 $ 66,288,727.55 

2005 Refunding 55,771,886.25 7,962,344.80 63,734,231.05 

2007B 57,850,000.00 2,577,655.40 60,427,655.40 

2007e 223,648,443.95 4,966,797.90 228,615,241.85 

Total $346,498,443.95 $ 55,771,886.25 $ 16,795,525.65 $419,065,855.85 

Uses of funds: 

Series Building fund Escrow fund Debt service fund Costs of issuance Total use of funds 

2004 $ 65,000,000.00 $ $ 274,756.07 $ 1,013,971.48 $ 66,288,727.55 

2005 Refunding 7,848,411.73 55,115,444.23 770,375.09 63,734,231.05 

2007B 57,850,000.00 1,855,635.67 722,019.73 60,427,655.40 

2007e 223,648,443.95 1,234,868.27 3,731,929.63 228,615,241.85 

Total $354,346,855.68 $ 55,115,444.23 $ 3,365,260.01 $ 6,238,295.93 $419,065,855.85 

The outstanding related bonded debt for the District at June 30, 2009 is: 

Date of Interest Maturity of Original Outstanding Redeemed Outstanding 

Issue Series Rate % Date Issue July 1,2008 Current Year June 30, 2009 

Aug-04 2004 A 2.0-5.0% 8/112014 $ 65,000,000 $ 4,205,000 $ 190,000 $ 4,015,000 

Jun-05 2005 Refunding 3.0-5.0% 81112024 $ 55,771,886 52,166,886 1,450,000 50,716,886 

Nov-07 2007 B 4.5-5.0% 8/112032 $ 57,850,000 57,850,000 5,230,000 52,620,000 

Dee-07 2007e 3.3-5.5% 8/112046 $ 223,648,444 223,648,444 5,130,823 218,517,621 

Total $337,870,330 $12,000,823 325,869,507 

Less: current portion 

Long term portion 

(38) 

(1,915,000) 

$ 323,954,507



JUNE 30, 2009 AND 2008 

10) EMPLOYEE RETIREMENT SYSTEMS - continued 

Plan Description-continued 

California Public Employees Retirement System (PERS) 

All full-time classified employees palticipate in PERS, an agent multiple-employer public 

employee retirement system that acts as a common investment and administrative agent for 

patticipating public entities within the State of California. At June 30, 2009 and 2008, the District 

employed 199 and 185 classified employees with a total payroll of approximately $10,489,334 and 

$9,939,181, respectively. The plan provides retirement and disability benefits, annual cost-ofliving 

adjustments, and death benefits to plan member and beneficiaries. Benefit provisions are 

established by state statute, as legislatively amended, within the Public Employees' Retirement 

Law. PERS issues a separate comprehensive annual financial repOlt that includes financial 

statements and required supplementaty information. Copies of the PERS annual financial repOlt 

may be obtained from the PERS Executive Office; 400 P Street, Sacramento, California 95814. 

Funding Policy 

State Teachers' Retirement System (STRS) 

Active plan members are required to contribute 8.0% of their salaty and the District is required to 

contribute an actuarially determined rate. The actuarial methods and assumptions used for 

determining the rate are those adopted by the STRS Teachers' Retirement Board. 

The required employer contribution rate for fiscal 2008/09 was 8% of annual payroll. The 

contribution requirements of the plan members are established by state statute. The District's 

contributions to STRS for the fiscal year ending June 30, 2009, 2008, and 2007 were $1,399,500, 

$1,361,282 and $1,228,382, respectively, and equal to 100% of the required contributions for each 

year. 

California Public Employees Retirement System (PERS) 

Active plan members are required to contribute 7.0% of their salary (7% of monthly salary over 

$133.33 if the member participates in Social Security), and the District is required to contribute an 

actuarially detennined rate. The actuarial methods and assumptions used are those adopted by the 

PERS Board of Administration. The required employer contribution rate for fiscal year 2008/09 

was 9.428% of annual payroll. The contribution requirements of the plan members are established 

by state statute. The District's contribution to CalPERS for fiscal year ending June 30, 2009, 2008, 

and 2007 were $988,935, $924,941 and $798,225, respectively, and equal to 100% ofthe required 

contribution for each year. 

(41)



JUNE 30, 2009 AND 2008 

11) ANNUAL OTHER POSTEMPLOYMENT BENEFIT OBLIGATION (OPEB) 

The District provides postemployment health care benefits to eligible retirees in accordance with 

negotiated contracts with various bargaining units of the District. The District implemented the new 

repOliing requirements of GASB Statement No. 45, Accounting and Financial Report by Employers 

for Postemployment Benefits Other Than Pensions (OPEB) prospectively for the fiscal ended June 

30,2009. 

Plan Description 

The plan is a single-employer OPEB defined benefit healthcare plan administrated by the Deseti 

Community College District. The plan provides post employment medical benefits to eligible 

retirees and their dependents. Membership of the Plan consists of 300 active participants and 28 

retirees. 

Funding Policy 

The contribution requirements are established and may be amended by the District and the 

District's bargaining units. The plan is currently funded on a projected pay-as-you-go basis. For 

fiscal year 2008-09, the District contributed $220,000 

Annual OPEB Cost and Net OPEB Obligation 

The District's annual OPEB cost (expense) is calculated based on the annual required contribution 

of the employer (ARC), an amount actuarially determined in accordance with the payments of 

GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, 

is projected to covel' normal cost each year and amOliize any unfunded actuarial accrued liabilities 

(UAAL) (or funding costs) over a period not to exceed 30 years. The following table shows the 

components ofthe District's annual OPEB cost for the year, the amount actually contributed to the 

Plan, and changes in the District's net OPEB obligation to the Plan: 

Annual required contribution 

Contributions made 

Increase in net OPEB obligation 

Net OPEB obligation, beginning ofyear* 

Net OPEB obligation, end of year 

*Due to first year of GASB Statement No. 45 imp1ementation. 

$ 

$ 

537,606 

(220,000) 

317,606 

317,606 

The annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEB 

obligation for 2009 was as follows: 

Year Ended 

June 30, 

2009 

Annual Required Percentage 

Contribution Contributed 

$ 537,606 41% 

(42) 

NetOPEB 

Obligation 

$ 317,606



JUNE 30, 2009 AND 2008 

11) OTHER POSTEMPLOYMENT BENEFITS (OPEB) - continued 

Funding Status and Funding Progress 

Actuarial valuation of an ongoing plan involves estimates of the value of repOlted amounts and 

assumptions about the probability of occurrence of events far into the future. Examples include 

assumptions about future employment, mOltality, and the healthcare cost trend. Amounts 

determined regarding the funded status of the Plan and the annual required contribution of the 

employer are subject to continual revision as actual results are compared with past expectations 

and new estimates are made about the future. The schedule of funding progress, presented as 

required supplementary information, follows the notes to the financial statements and presents 

multi-year trend information about whether the actuarial value of Plan assets is increasing or 

decreasing over time relative to the actuarial accrued liabilities for benefits. Since this is the first 

year of implementation, only the current year information is presented. 

Actuarial Methods and Assumptions 

Projections of benefits for financial repOlting purposes are based on the substantive plan (the plan 

as understood by the employer and the plan members) and include the types of benefits provided 

at the time of each valuation and the historical pattern of the District paying the contribution cost 

to that point. The actuarial methods and assumptions used include teclmiques that are designed to 

reduce the effects of shOlt-term volatility in actuarial accrued liabilities and the actuarial values of 

assets, consistent with the long-term perspective of the calculations. 

In the April 4, 2008, actuarial valuation, the Entry Age Normal cost method was used. The 

actuarial assumptions included a 5 percent investment rate of return, based on the assumed longterm 

return on plan assets. The inflation rate was assumed to be 3% per year. The cost trend rate 

used for the medical plan was 4% percent. The UAAL is being amortized at a level dollar method. 

The remaining amOltization period is 30 years. There is no actuarial value of assets because those 

funds have not been placed in an irrevocable trust. The District has earmarked funds held in the 

County Treasury for funding of the OPEB obligation but has not elected to place those assets in an 

irrevocable trust; therefore, there is no actuarial value of plan assets. 

(43)



JUNE 30, 2009 AND 2008 

12) COMMITMENTS AND CONTINGENCIES 

Contingencies 

The District is involved from time to time in claims arising in the ordinaty course of its operations: 

While the ultimate liability, if any arising from these claims cannot be predicted with celtainty, the 

District believes that the resolution of these matters will not likely have a material effect on the 

District's financial statements. 

Sick Leave 

Sick leave is accumulated without limit for each employee at the rate of one day for each month worked. 

Leave with pay is provided when employees are absent for health reasons; however, the employees do not 

gain a vested right to accumulated sick leave. Employees, therefore, are never paid for any sick leave 

balance at termination of employment or any other time. It is, therefore, not appropriate to accrue the value 

of accumulated sick leave. 

State and Federal Allowances, Awards and Grants 

The District has received State and Federal funds for specific purposes that are subject to review and audit 

by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the 

grants, it is believed that any required reimbursements will not be material. 

13) RELATED PARTY TRANSACTIONS 

As of June 30, 2009 and 2008, the District recorded a payable in the General Fund of approximately $64,221 

and $11,765, respectively, and a receivable in the General Fund of approximately $22,314 and $9,250, 

respectively, to Deselt Community College District Auxiliary Services ("The Auxiliary"). The loans 

provided to the District are to resolve issues requiring liquid cash, which will be reimbursed once the proper 

request has been made through the District. 

The District recorded a payable in the Capital Projects Fund at June 30, 2009 of $400,000 to College of the 

Deselt Foundation (the Foundation) for the Foundation to fund an endowment for future maintenance costs 

at the District's Public Safety Academy. 

The District receives contributions directly and indirectly throughout the year from College of the Desert 

Alumni Association, Inc. (the Association) and the Foundation. TIle Association and Foundation enter into 

various pledge commitments to the District for various purposes. Contributions from the Foundation 

amounted to $1,227,907 and $1,267,927 for the years ended June 30, 2009 and 2008, respectively. 

Contributions from the Association amounted to $452,558 and $394,725 for the years ended June 30, 2009 

and 2008, respectively. 

(44)



JUNE 30, 2009 AND 2008 

14) PARTICIPATION IN PUBLIC ENTITY RISK POOLS AND JOINT POWERS AUTHORITIES 

The District is a member of the Statewide Association of Community Colleges (SW ACC), Schools Excess 

Liability Fund (SELF) public entity risk pools and the Riverside County Superintendent of Schools Selfhlsurance 

Program for Employees (SIPE). The District pays an ammal premium to each entity for its health, 

workers' compensation, and property liability coverage. The relationships between the District, the pools 

and JP As are such that they are not component units of the District for financial repOlting putposes. 

These entities have budgeting and financial reporting requirements independent of member units and their 

financial statements are not presented in these financial statements; however, fund transactions between the 

entities and the District are included in these statements. Audited financial statements are available from the 

respective entities. The most recent available condensed audited financial information for public entity risk 

pools and joint powers authorities are as follows: 

SWACC SELF SIPE 

June 30, 2008 June 30, 2008 June 30, 2008 

Assets $ 39,034,338 $ 238,680,000 $ 2,867,811 

Liabilities 19,175,367 189,962,000 793,291 

Fund Equity $ 19,858,971 $ 48,718,000 $ 2,074,520 

Revenue $ 8,395,789 $ 26,543,000 $ 437,293 

Expenses 8,769,388 17,833,000 431,909 

Net non-operating 

Income/( expense) 2,344,330 9,898,000 90,650 

Net Increase (Decrease) 

In Fund Equity $ 1,970,731 $ 18,608,000 $ 96,034 

(45)



JUNE 30, 2009 AND 2008 

15) CONSTRUCTION COMMITMENTS 

The District included the following projects in the Measure B bonds: 

Actual Costs 

For Fiscal 

Year Ended Final 

2009 Budget 

Alumni Center $ 1,330,090 $ 2,890,947 

Aquatics swimming pool demolition 276,812 290,087 

Barker Nursing Complex 4,055,650 10,980,372 

Baseball scoreboard 69,221 77,711 

Burn Tower 11,135 2,800,000 

Business Building renovation 2,315,201 4,465,621 

Central Plant 6,205,303 13,156,448 

Classroom building 962,811 28,810,672 

Communications Building 230,235 25,133,142 

Cravens Student Center 6,749,325 22,402,817 

Dining Hall renovation 611,784 5,687,469 

East Valley Phase I 7,939,293 10,000,000 

Infrastructure Ph I - upgrade pipes 972,565 12,553,639 

Infrastructure Ph II - point of contact 6,669,237 11,004,597 

Nursing Building renovation 266,728 6,065,017 

PSA and Magnesia Falls entrance 24,500 500,000 

Public Safety Academy Phase I 8,768,178 15,978,064 

Science Labs 1,035 223,624 

Softball Stadium 272 65,202 

South Annex Ph 1 235,260 273,569 

South Annex Ph II 181,497 1,027,825 

South Annex Ph III 596,262 648,982 

Storm drain outlet structure 1,470,509 1,571,118 

Temporary dining facilities 719,729 969,985 

Weight Room and Training Facility 718,319 1,330,381 

West Valley Phase I 298,562 29,000,000 

Infrastructure Ph JIJ 68,937 10,000,000 

Planning & Program Management 2,379,753 20,848,778 

Prior year projects 14,277,976 

Future Projects 116,576,246 

Contingency 2,912,000 

Total $ 54,128,203 $ 372,522,289 

(46)



JUNE 30, 2009 AND 2008 

16) RECENT ACCOUNTING PRONOUNCEMENTS 

In March 2009, the (GASB) issued GASB Statement No. 54, Fund Balance Reporting and 

Governmental Fund Type Definitions. Statement 54 is intended to improve the usefulness of information 

provided to financial repott users about fund balance by providing clearer, more structured fund balance 

classifications, and by clarifying the definitions of existing governmental fund types. The District will be 

required to implement the provisions of this Statement for fiscal year ended June 30, 2011. 

17) SUBSEOUENT EVENTS 

Statement of Financial Accounting Standards #165 requires that the District assess and disclose the date 

and the basis for that date through which potential subsequent events have been evaluated. The date 

represents the date the financial statements were issued or were available to be issued. The District 

evaluated all potential subsequent events as of November 30, 2009 when the financial statements were 

authorized and available to be issued. No subsequent events or transactions were identified after June 

30, 2009 or as of November 30, 2009 that require disclosure to the financial statements. 

(47)

REOUIRED SUPPLEMENTARY INFORMATION


SCHEDULE OF OTHER POSTEMPLOYMENT BENEFITS (OPEB) FUNDING 

PROGRESS AND EMPLOYER CONTRIBUTION 

FOR THE YEAR ENDED JUNE 30, 2009 

Schedule of Funding Progress 

Actuarial 

Accrued 

Liability Unfunded UAALasa 

Actuarial Actuarial (AAL) AAL Funded Percentage of 

Valuation Value of Entity (UAAL) Ratio Covered Covered Payroll 

Date Assets (a) Age (b) ili.::.J!l .@.l.hl Payroll ([b-al/c) 

4/4/2008 $ - $ 4,516,331 $ 4,516,331 $ - $ 23,459,007 19% 

(49)

SUPPLEMENTARY INFORMATION


39700 BOB HOPE DRIVE' SUITE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242' Fax (760) 346-8891 

wv.'W.lundandguttry.com 

. INDEPENDENT AUDITORS' REPORT ON SUPPLEMENTARY INFORMATION 

Board ofTmstees 

Deselt Community College District 

Palm Deselt, California 

We have audited the basic financial statements of Desert Community College District for the years ended June 

30, 2009 and 2008, and have issued our report thereon dated November 30, 2009. These basic financial 

statements are the responsibility of the District's management. Our responsibility is to express an opinion on 

these basic financial statements based on our audits. 

We conducted our audits in accordance with auditing standards generally accepted in the United States of 

America and the standards applicable to financial audits contained in Government Auditing Standards, issued by 

the Comptroller General ofthe United States and the standards identified by the California Community Colleges 

Contracted District Audit Mannal, issned by the California State Chancellor's office. Those standards reqnire 

that we plan and perform the audit to obtain reasonable assurance abont whether the basic financial statements 

are free of material misstatement. An audit includes examining, on a test basis, evidence suppOlting the amounts 

and disclosures in the basic financial statements. An audit also includes assessing the accounting principles nsed 

and significant estimates made by management as well as evalnating the overall financial statement presentation. 

We believe that our audits provide a reasonable basis for our opinion. 

Our audits were made for the purpose of forming an opinion on the financial statements of the business-type 

activities and discretely presented component unit of Deselt Community College District, which collectively 

comprise the District's basic financial statements. The accompanying supplementary information, listed in the 

Table of Contents, is presented for purposes of additional analysis and is not a required patt of the basic financial 

statements of the District. 

The infOlmation in the supplementary information has been subjected to the auditing procedures applied in the 

audit of the basic financial statements and, in onr opinion, is fairly presented, in all material respects in relation to 

the basic financial statements taken as a whole. 


(50)

NET ASSETS 

Invested in capita! assets, 

net of related debt 


Capital proj ects 

Debt service 

Grants and contracts 

Unrestricted 



AND NET ASSETS 


COMBINING STATEMENT OF NET ASSETS - DISTRICT - (continued) 

JUNE 30, 2009 

Debt Capita! Financial Child Self - Retiree - 

General Service Projects Aid Development Insurance Benefit GASB35 

Fund Fund Fund Fund Fund Fund Fund Adjustments Total 

$ - $ $ - $ - $ $ - $ - $ 74,112,753 $ 74,112,753 

278,063,184 (260,205,249) 17,857,935 

20,804,180 20,804,180 

6,744,529 (8,905) 105,714 802,303 4,519,219 (1,069,769) 11,093,091 

3,392,878 3,392,878 

10,137,407 20,804,180 278,063,184 (8,905) 105,714 802,303 4,519,219 (187,162,265) 1 ?7,260,837 

$15,250,746 $20,804,180 $283,549,689 $ (8,905) $ 160,833 $ 812,332 $4,566,173 $ 139,733,919 $464,868,967 

(52)


COMBINING STATEMENT OF NET ASSETS - DISTRICT 

JUNE 30, 2008 

Debt Capital Financial Child Se1f- Retiree - 

General Service Projects Aid Development Insurance Benefit GASB35 


ASSETS 


Cash and cash equivalents $12,409,519 $29,975,377 $ 15,311,625 $ 28,678 $ 10,232 $ 253,307 $2,431,190 $ $ 60,419,928 

Accounts receivable, net 4,697,089 2,161,303 97,377 2,210 20,750 6,978,729 

Due from other funds 35,416 313,767 120,000 390,000 2,220,000 (3,079,183) 

Prepaid expenses 10,650 10,650 

Total Current Assets 17,152,674 29,975,377 17,786,695 28,678 227,609 645,517 4,671,940 (3,079,183) 67,409,307 


Restricted cash and cash 

equivalents 307,032,293 307,032,293 

Restricted interest receivable 2,221,263 2,221,263 

Capital assets, net of 

accumulated depreciation 85,918,383 85,918,383 

Total Non-Current Assets 309,253,556 85,918,383 395,171,939 

TOTAL ASSETS $17,152,674 $29,975,377 $ 327,040,251 $ 28,678 $ 227,609 $645,517 $4,671,940 $ 82,839,200 $ 462,5 81 ,246 

LIABILITIES 


Accounts payable $ 3,448,191 $ $ 4,298,434 $ $ 26,305 $ 44,929 $ $ $ 7,817,859 

Due to other funds 3,063,527 7,624 27,792 (3,079,183) 19,760 

Deferred revenue 2,252,215 2,252,215 

Compensated absences 779,675 779,675 

Capital leases - current portion 678,279 678,279 

Bonds payable-current portion 12,000,823 12,000,823 

Total Current liabilities 8,763,933 4,306,058 54,097 44,929 10,379,594 23,548,611 

Non-current liabilities: 

Capital leases 17,910 17,910 

Post-employment benefits 1,122,427 1,122,427 

Bonds payable 325,869,507 325,869,507 

Total Non-Current Liabilities 327,009,844 327,009,844 

TOTAL LIABILITIES $ 8,763,933 $ $ 4,306,058 $ $ 54,097 $ 44,929 $ $337,389,438 $350,558,455 

(continued) 

(53)


COMBINING STATEMENT OF NET ASSETS - DISTRICT - (continued) 

JUNE 30. 2008 

Debt Capital Financial Child Self - Retiree - 

General Service Projects Aid Developmen Insurance Benefit GASB35 


NET ASSETS 

Invested in capital assets, 

net of related debt 


$ - $ $ - $ $ - $ - $ $ 52,364,990 $ 52,364,990 

Capital projects 322,734,193 (305,013,126) 17,721,067 

Debt service 29,975,377 29,975,377 

Grants and contracts 3,855,057 28,678 3,883,735 

Unrestricted 4,533,684 173.512 600.588 4,671,940 (1,902.1 02) 8,077,622 

TOTAL NET ASSETS 8,388,741 29,975,377 322,734,193 28,678 173,512 600.588 4,671,940 (254,550,238) 112,022,791 


AND NET ASSETS $ 17,152,674 $29,975,377 $ 327.040,251 $ 28,678 $ 227,609 $ 645.517 $4,671,940 $ 82,839,200 $ 462,581,246 

(54)


Enrollment, tuition and other fees (gross) 

Less: Scholarship discounts 

and allowances 

Net enrollment, tuition and other fees 


Federal 

State 

Local 


Salaries 


Supplies, materials and other operating 

expenses and services 

Financial aid 

Utilities 

Depreciation 


TOTAL OPERATING INCOME (LOSS) 

$ 


COMBINING STATEMENT OF REVENUES, EXPENSES AND 

CHANGES IN NET ASSETS - DISTRICT 


Debt Capital Financial Child 

General Service Projects Aid Development 

Fund Fund Fund Fund Fund 

6,083,733 $ - $ 1,618 $ - $ 41,491 

(1,664,230) 

4,419,503 1,618 41,491 

1,414,319 6,463,695 45,597 

5,349,314 699,923 660,283 

1,442,254 8,624,065 4,366 33,712 

12,625,390 8,625,683 7,167,984 781,083 

30,863,402 251,136 582,242 

7,992,436 85,415 182,684 

7,315,207 12,000,823 60,176,836 5,428 63,372 

383,333 7,200,139 

1,728,273 22,496 

48,282,651 12,000,823 60,513,387 7,205,567 850,794 

(35,657,261) (12,000,823) (51,887,704) (37,583) (69,711) 

(continued) 

(55) 

Self - Retiree - 

Insurance Benefit GASB35 

Fund Fund Adjustments Total 

$ - $ - $ $ 6,126,842 

(1,664,230) 

4,462,612 

7,923,611 

6,709,520 

(1,508) 10,102,889 

(1,508) 29,198,632 

31,696,780 

22,129 430,141 (832,333) 7,880,472 

29,663 3,000 (69,165,858) 10,428,471 

7,583,472 

1,750,769 

2,622,925 2,622,925 

51,792 433,141 (67,375,266) 61,962,889 

(51,792) (434,649) 67,375,266 (32,764,257)


Enrollment, tnilion and other fees (gross) 

Less: Scholarship discounts 

and allowances 

Net enrollment, tnilion and other fees 


Federal 

State 

Local 


Salaries 


Supplies, materials and other operating 

expenses and services 

Financial aid 

Utilities 

Depreciation 


TOTAL OPERATING INCOME (LOSS) 


COMBINING STATEMENT OF REVENUES, EXPENSES AND 

CHANGES IN NET ASSETS - DISTRICT 

FOR THE VEAR ENDED JUNE 30, 2008 

Debt Capital Financial Child 

General Service Projects Aid Development 

Fund Fund Fund Fund Fund 

Self - 

Insurance 

Fund 

$ 5,623,101 $ $ 33,630 $ - $ 32,806 $ - 

(1,375,176) 

4,247,925 33,630 32,806 

1,193,419 4,398,679 

5,806,866 592,340 626,654 

1,622,736 7,169,637 4,520 22,765 12,323 

12,870,946 7,203,267 4,995,539 682,225 12,323 

30,102,696 570,608 

8,049,720 129,133 104,815 

6,728,438 6,635,000 47,738,551 4,110 121,685 664,448 

408,125 4,965,310 

1,520,835 18,946 

46,809,814 6,635,000 47,738,551 4,969,420 840,372 769,263 

(33,938,868) (6,635,000) (40,535,284) 26,119 (158,147) (756,940) 

(continued) 

(57) 

Retiree - 

Benefit GASB35 

Fund Adiustments Total 

$ - $ - $ 5,689,537 

(1,375,176) 

4,314,361 

5,592,098 

7,025,860 

8,831,981 

25,764,300 

30,673,304 

(260,307) 8,023,361 

3,000 (51,575,905) 10,319,327 

5,373,435 

1,539,781 

1,672,206 1,672,206 

3,000 (50,164,006) 57,601,414 

(3,000) 50,164,006 (31,837,114)

ASSETS 



Due from other funds 


TOTAL ASSETS 

LIABILITIES 


Deferred income 


NET ASSETS 

Undesignated 



COMBINING STATEMENT OF FIDUCIARY NET ASSETS 

JUNE 30, 2009 

Associated Student Student 

Students Representation Body Center 

Trust Fee Trust Trust 

Fund Fund Fund 

$ 167,519 $ 26,805 $ 3,883 

3,770 82 6 

9,660 14,845 

1,760 

$ 173,049 $ 36,547 $ 18,734 

$ 66 $ 2,055 $ 

6,758 9,943 

66 8,813 9,943 

172,983 27,734 8,791 

172,983 27,734 8,791 

TOTAL LIABILITIES AND NET ASSETS $ 173,049 $ 36,547 $ 18,734 

(59) 

GASB 35 

Adjustments Total 

$ $ 198,207 

3,858 

24,505 

1,760 

$ $ 228,330 

$ $ 2,121 

16,701 

18,822 

209,508 

209,508 

$ $ 228,330

ASSETS 



Due from other funds 

TOTAL ASSETS 

LIABILITIES 


Deferred income 


NET ASSETS 

Undesignated 



COMBINING STATEMENT OF FIDUCIARY NET ASSETS 

JUNE 30, 2008 





$ 141,154 $ 22,118 $ 2,191 

203 47 

9,170 10,590 

$ 141,154 $ 31,491 $ 12,828 

$ $ $ 127 

6,402 8,991 

6,402 9,118 

141,154 25,089 3,710 

141,154 25,089 3,710 

TOTAL LIABILITIES AND NET ASSETS $ 141,154 $ 31,491 $ 12,828 

(60) 

GASB 35 


$ $ 165,463 

250 

19,760 

$ $ 185,473 

$ $ 127 

15,393 

15,520 

169,953 

169,953 

$ $ 185,473


COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS 






ADDITIONS 

Other local revenues $ 189,037 $ 17,897 $ 25,992 

DEDUCTIONS 




operating expenses and services 157,208 15,252 172 

TOTAL DEDUCTIONS 157,208 15,252 20,911 

CHANGE IN NET ASSETS 31,829 2,645 5,081 

NET ASSETS, BEGINNING OF YEAR 141,154 25,089 3,710 

NET ASSETS, END OF YEAR $ 172,983 $ 27,734 $ 8,791 

(61) 

GASB35 


$ $ 232,926 

17,734 

3,005 

172,632 

193,371 

39,555 

169,953 

$ $ 209,508


COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS 

FOR THE YEAR ENDED JUNE 20. 2008 





ADDITIONS 

Other local revenues $ 204,921 $ 20,059 $ 25,445 

DEDUCTIONS 




operating expenses and services 220,280 22.761 246 

TOTAL DEDUCTIONS 220,280 22,761 26,782 

CHANGE IN NET ASSETS (15,359) (2,702) (1,337) 

NET ASSETS, BEGINNING OF YEAR 156,513 27,791 5,047 

NET ASSETS, END OF YEAR $ 141,154 $ 25,089 $ 3,710 

(62) 

GASB35 

AdJustments Total 

$ $ 250,425 

21,931 

4,605 

243,287 

269,823 

(19,398) 

189,351 

$ $ 169,953


BOARD OF TRUSTEES AND ORGANIZATION 

JUNE 30, 2009 

The Deselt Community College District is located in the Coachella Valley in Riverside County, California 

and also includes a small pOltion ofImperial County in the Salton Sea area. The District is comprised of the 

territOlY of Palm Springs Unified School District, Coachella Valley Unified School District, Deselt Sands 

Unified School District, Deselt Center Unified School District and Morongo Valley Unified School District. 

The District was fOlmed July 1, 1958. 

The educational facility of the Deselt Community College District is a 260-acre campus site in Palm Desert, 

California operating under the name College of the Desert. 

Name 

Ms. Becky Broughton 

Mr. John Mannan 

Mr. Charles H. Hayden, Jr. 

Dr. Merle C. "Bud" Miller 

Dr. Bonnie Stefan 

GOVERNING BOARD 

Office 

Chairperson 

Vice-Chairperson 

Clerk 

Member 

Member 

ADMINISTRATION 

Jeny R. Patton 

President 


Vice President, Business Affairs 

Mr. Farley Herzek 

Vice President, Academic Affairs 

Dr. Diane Ramirez 

Vice President, Student Affairs 

(63) 

Term 

Expires 

2010 

2010 

2012 

2012 

2012

1) PURPOSE OF SCHEDULES 


NOTES TO SUPPLEMENTARY INFORMATION 

JUNE 30, 2009 

a. Schedule of Workload Measure for State General AppOltionment 

This schedule shows the basis ofappOltiomnent ofthe District's annual source of funding. 

b. Reconciliation of Annual Financial and Budget RepOlt with Audited Financial Statements 

This schedule provides the infonnation necessary to reconcile the fund balances of all funds as repOlted on 

the Form CCFS-311 to the audited financial statements. 

c. Schedule of Expenditures of Federal Awards 

This schedule provides financial information relating to Federal financial assistance programs administered 

by the District. 

(64)

Categories 


SCHEDULE OF WORKLOAD MEASURES FOR STATE GENERAL APPORTIONMENT 

ANNUALIZED ATTENDANCE OF IN-STATE STUDENTS AS OF JUNE 30, 2009 

A. Credit FuJl-Time Equivalent Student (FTES) 

1. Weekly census 

2. Daily census 

3. Actual hour of attendance 

4. Independent Study/Work Experience 

5. Summer intersession 

Total 

B. Noncredit FTES 

1. Actual hour of attendance 

2. Summer intersession 

Total 

C. Gross Square footage 

(65) 

6,562 

397 

184 

33 

500 

7,676 

908 

107 

1,015 

486,374


RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT (CCFS-311) 

WITH AUDITED FINANCIAL STATEMENTS 


All fund balances as reported on Form CCFS-3JJ were in agreement to the audited financial statements. 

This schedule provides the information necessary to reconcile the fund balances of all funds as reported 

on the Form CCFS-3JJ to the audited financial statements. 

(66)


39700 BOB HOPE DRIVE' SUITE 309 • P.O. Box 250' RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

www.lundandguttry.com 

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS 

APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER 

COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 

Board of Tmstees 



Compliance 

We have audited the compliance of Deselt Community College District with the types of compliance 

requirements described in the U.S, Office of Management and Budget (OMB) Circular A-133 Compliance 

Supplement that are applicable to each of its major federal programs for'the year ended June 30, 2009, The 

Districts' major federal programs are identified in the summary of auditor's results section of the 

accompanying schedule of findings and questioned costs, Compliance with the requirements of laws, 

regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the 

Districts' management. Our responsibility is to express an opinion on the Districts' compliance based on our 

audit. 

We conducted our audit of compliance in accordance with auditing standards generally accepted in the 

United States of America; the standards applicable to financial audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of 

States, Local Govermnents, and Non-Profit Organizations, Those standards and OMB Circular A-l33 

require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with 

the types of compliance requirements referred to above that could have a direct and material effect on a major 

federal program occurred, An audit includes examining, on a test basis, evidence about the Districts' 

compliance with those requirements and pelforming such other procedures as we considered necessary in the 

circumstances, We believe that our audit provides a reasonable basis for our opinion, Our audit does not 

provide a legal determination on the Districts' compliance with those requirements, 

In our opinion, the District complied, in all material respects, with the requirements referred to above that are 

applicable to each of its major federal programs for the year ended June 30, 2009, 

Internal Control Over Compliance 

The management of Desert Community College District is responsible for establishing and maintaining 

effective internal controls over compliance with requirements of laws, regulations, contracts and grants 

applicable to federal programs. hl planning and performing our audit, we considered the Districts' internal 

control over compliance with requirements that could have a direct and material effect on a major federal 

program in order to determine our auditing procedures for the purpose of expressing our opinion on 

compliance, bnt not for the purpose of expressing an opinion on the effectiveness of internal control over 

compliance, Accordingly, we do not express an opinion on the effectiveness ofthe District's internal control 

over compliance. 

(67)

A control deficiency in an entity's internal control over compliance exists when the design or operation of a 

control does not allow management or employees, in the normal course of performing their assigned 

functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on 

a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that 

adversely affects the entity's ability to administer a federal program such that there is more than a remote 

likelihood that noncompliance with a type of compliance requirement of a federal program that is more than 

inconsequential will not be prevented or detected by the entity's internal control. 

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in 

more than a remote likelihood that material noncompliance with a type of compliance requirement of a 

federal program will not be prevented or detected by the entity's internal control. Our consideration of 

internal control over compliance was for the limited purpose described in the first paragraph of this section 

and wonld not necessarily identify all deficiencies in internal control that might be significant deficiencies or 

material weaknesses. We did not identify any deficiencies in internal control over compliance that we 

consider to be material weaknesses, as defined above. 

This repOlt in intended solely for the information and use of management, Board of Trustees and various 

county, state and federal regulatory agencies and is not intended to be and should not be used by anyone 

other than these specified parties; however, this report is a matter of public record. 


(68)


39700 BOB HOPE DRIVE· SUllE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

wy.'W.iundandguttry.com 

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER 

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS 

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN 

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 




We have audited the basic financial statements ofDeselt Community College District as of and for the year 

ended June 30, 2009 and have issued our repOlt thereon dated November 30,2009. We conducted our audit 

in accordance with auditing standards generally accepted in the United States of America and the standards 

applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller 

General of the United States. 

Compliance and Other Matters 

As palt of obtaining reasonable assurance about whether the District's basic financial statements are free of 

material misstatement, we pelformed tests of its compliance with celtain provisions of laws, regulations, 

contracts and grants, noncompliance with which could have a direct and material effect on the determination 

of financial statement amounts. However, providing an opinion on compliance with those provisions was not 

an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests 

disclosed no instances of noncompliance that are required to be repOlted under Government Auditing 

Standards. 

Internal Control Over Financial Reporting 

In planning and perfonning our audit, we considered the Districts' intemal control over financial repOlting as 

a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial 

statements, but not for the purpose of expressing an opinion on the effectiveness of the District's intemal 

control over financial reporting. Accordingly we do not express an opinion on the effectiveness of the 

District's internal control over financial repOlting. 

(69)

A control deficiency exists when the design or operation of a control does not allow management or 

employees, in the normal course of perfonning their assigned functions, to prevent or detect misstatements on 

a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that 

adversely affects the District's ability to initiate, authorize, record, process, or repOlt financial data reliably in 

accordance with generally accepted accounting principles such that there is a more than a remote likelihood 

that a misstatement of the District's financial statements that is more than inconsequential will not be 

prevented or detected by the District's internal control. 

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in 

more than a remote likelihood that a material misstatement of the financial statements will not be prevented 

or detected by the District's internal control. 

Our consideration ofthe internal control over financial reporting was for the limited purpose described in the 

first paragraph of this section and would not necessarily identify all deficiencies in the internal control that 

might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal 

control over compliance that we consider to be material weaknesses, as defined above. 

This report is intended solely for the information and use of management, Board of Trustees and various 

connty, state and federal regulating agencies and is not intended to be and should not be used by anyone other 

than these specified patties; however, this repOlt is a matter of public record. 


(70)


39700 BOB HOPE DRIVE' SUITE 309 • P.O. Dox 250 • RANCHO MIRAGE, CA 92270·0250 

Telephone (760) 568·2242 • Fax (760) 346·8891 

www.lundandguttry.com 

INDEPENDENT AUDITORS' REPORT ON STATE COMPLIANCE REOUIREMENTS 


Desert Community College District 

Palm Desert, California 

We have audited the basic financial statements of Desett Community College District for the year ended June 

30,2009, and have issued our report thereon dated November 30, 2009. Our audit was made in accordance 

with governmental auditing standards generally accepted in the United States of America and issued by the 

Comptroller General of the United States and, accordingly, included such tests of the accounting records and 

such other auditing procedures as we considered necessary in the circumstances, 

In cotmection with our audit referred to above, we selected and tested transactions and records to determine 

the District's compliance with the following State laws and regulations in accordance with Section 400 of the 

Chancellor's Office's California Connnunity Colleges Contracted District Audit Manual (eDAM): 

A) A separate and complete tabulation is maintained for each course section in which the student attendance 

is repotted for state support. Credit student head count data has been collected pursuant to definitions in 

the California Community Colleges Management Information Systems Data Element Dictionary. Also, 

gross square footage and FTES is less than 100% leased space. 

B) The District's salaries of classroom instructors is equal to or exceeds 50 percent of the District's current 

expense of education in accordance with Section 84362 of the Education Code. 

C) The District only claims State appOttionment for credit courses for students that are residents of 

California at the time of registration. 

D) The District only claimed FTES for concurrent enrollment of K-12 pupils who met all of the 

requirements of the Education Code and the California Code of Regulations. 

E) For District appottionment claim putposes, all courses being submitted are open to enrollment by the 

general public. . 

F) For purposes of determining the District's share of annual appottiomnents, enrollment fee repotts were 

reviewed to verify that the total amount the students should have paid for enrollment fees are being 

repotted. 

G) State allocations spent for matriculation-related expenditures do not exceed 25 percent of the total funds 

spent for matriculation effotts in accordance with the Seymour-Campbell Matriculation Act of 1986. 

(71)

H) The District computes its annual appropriation limit in accordance with Atticle XIII-B of the California 

Constitution and Chapter 1205, Statues of 1980. The appropriation limit, appropriations subject to limit, 

State aid appOitionments, subventions included within property tax proceeds and amounts excluded from 

the appropriations subject to limit are repOited in accordance with Section 7908( c) of the Government 

Code. 

I) The District only charges mandatory student fees for which it is under express statutory authority and no 

fees charged are in conflict or inconsistent with existing law, and are not inconsistent with the purposes 

for which the District has been established. 

J) Insttuctional service agreements, if any, were reviewed to be cettain that requirements were met in order 

to claim Full-Time Equivalent Students (FTES). 

K) The District only claims, for appOitionment purposes, the attendance of students actively enrolled in a 

course section as of the census date (if census procedures are used to record attendance in the course 

section). 

L) The District expended CalWORKs Program State and TANF funds to provide specialized student 

SUppOit services, curriculum development, or insttuction to eligible CalWORKs students. 

M) The actual amount expended in fiscal year 1995-96 in the General Fund for Activity Code 6500, 

Operation and Maintenance of Plant, excluding any State funds and match dollars expended for 

"Deferred Maintenance and Special Repairs" as defined in Education Code Section 84660, if reported in 

Activity Code 6500 were $2,328,729 which will be identified as "base year expenditures". 

Management is responsible for the District's compliance with those requirements. Our responsibility is to 

express an opinion on the District's compliance based on our examination. 

Our examination was conducted in accordance with attestation standards established by the American 

Institute of Cettified Public Accountants and, accordingly, included examining, on a test basis, evidence 

about the District's compliance with those requirements and performing such other procedures as we 

considered necessary in the circumstances. We believe that our examination provides a reasonable basis for 

our opinion. Our examination does not provide a legal determination on the District's compliance with 

specified requirements. 

In our opinion, except for two finding described in the accompanying schedule of findings and questioned 

costs (#09-1 and #09-2), the Desert Community College District complied, in all material respects, with the 

aforementioned requirements. 

Our examination of compliance made for the putposes set fOith in the preceding paragraph of this repOit 

would not necessarily disclose all instances of noncompliance. 

This repOit is intended solely for the information and use of management, Board of Ttustees and various 

county, state and federal regulating agencies and is not intended to be and should not be used by anyone other 

than these specified parties; however, this report is a matter of public record. 


(72)

LUND & GUTTRY LLP / CERTIFIED PUBLIC ACCOUNTANTS 

39700 BOB HOPE DRIVE' SUITE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

www.lundandguthy.com 

INDEPENDENT AUDITORS' REPORT ON 

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 

AND STATE FINANCIAL ASSISTANCE 

Board of Tmstees 


Palm Desett, California 

We have audited the basic financial statements ofthe Desett Community College District for the year 

ended June 30, 2009 and have issued our repOlt thereon dated November 30, 2009. These financial 

statements are the responsibility of the Desert Community College District's management. Our 

responsibility is to express an opinion on these basic financial statements based on our audit. 

We conducted our audit in accordance with auditing standards generally accepted in the United States 

of America and the standards applicable to financial audits contained in Government Auditing 

Standards issued by the Comptroller General of the United States. Those standards require that we 

plan and perform the audit to obtain reasonable assurance about whether the financial statements are 

free of material misstatement. An audit includes examining, on a test basis, evidence suppOlting the 

amounts and disclosures in the financial statements. An audit also includes assessing the accounting 

principles used and significant estimates made by management, as well as evaluating the overall 

financial statement presentation. We believe that our audit provides a reasonable basis for our 

opinion. 

Our audit was conducted for the purpose of fonning an opinion on the basic financial statements of 

the Desett Community College District, taken as a whole. The accompanying Schedule of 

Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. 

Office of Management and Budget Circular A-133, Audits of States, Local Govermnents and Non 

Profit Organizations, and is not a required part of the financial statements, including the State 

Financial Assistance schedule. The information in those schedules have been subjected to the 

auditing procedures applied in the audit of the basic financial statements and in our opinion, are fairly 

presented in all material respects in relation to the basic financial statements taken as a whole. 

This repOlt is intended solely for the infonnation and use of management, Board of Tmstees and 

various county, state and federal regulating agencies and is not intended to be and should not be used 

by anyone other than these specified patties; however, this repOlt is a matter of public record. 


(73)

Federal Grantor/Pass Through 

GrantorlProgram or Cluster Title 


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 


U.S. Department of Education: 

Federal Pell Grant (PELL) 

Adult Education State Grant Program 

Supplemental Educational Opportunity Grant (SEOG) 

Federal College Work Study (FWS) 

Student Support Services (ACES) - TRIO cluster 

Upward Bound - TRIO cluster 

Academic Competitiveness Grant (ACG) 

Passed through the California Depatlment of Education 

Career and Technical Education (Perkins Title I-C) 

Child Care Food Program 

Passed through Imperial Valley College 

Career and Technical Education 

Passed through Riverside City College 

Tech Prep Education 

National Science Foundation 

Scholarships in STEM 

U.S. Depallment of Agriculture 

Hispanic Serving Institutions Education 

U.S. Department of Health and Human Services 

Greater Avenues for Independence 

U.S. Department of Veterans Affairs 

Veterans Education 

Total Expenditures of Federal Awards 

Federal 

CDFA 

Number 

84.063 

84.002 

84.007 

84.033 

84.042 

84.047 

84.375 

84.048 

10.558 

84.048 

84.243 

47.076 

10.223 

93.561 

64. 116 

Pass Through 

Entity 

IdentiJYing 

Number 

08-COI-013 

33-2407-4A 

08-140-031 

08-139-960 

Federal 

Expenditures 

$ 6,173,751 

198,913 

130,816 

235,177 

294,922 

253,532 

60,675 

231,813 

45,597 

79,959 

68,366 

6,730 

114,222 

27,366 

Note 1. Basis of Presentation 

The accompanying schedule of expenditures of federal awards includes the federal grant activity of 

Desert Community College District and is presented on the accrual basis of accounting. The 

information in this schedule is presented in accordance with the requirements of OMB Circular A- 

133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some 

amounts presented in this schedule may differ from amounts presented in, 01' used in the preparation 

of, the general-purpose financial statements. 

1,772 

$ 7,923,611 

Note 2. Subrecipients 

Of the federal expenditures presented in the schedule, Desert Connnunity College District did not 

provide any federal awards to sllbrecipients. 

(74)

State program title 


SCHEDULE OF STATE FINANCIAL ASSISTANCE 


Advanced TranspOltation Technoloty 

Atticulation Award 

Leadership 

Workplace Learning Centers 

Basic Skills 

Board Financial Assistance Program BFAP 

CalW orks Program 

Career Technical Work Experience 

Cooperative Agencies & Resources for Education 

Department of Education (Child Care) 

Department of Education (Child Care Food Program) 

Disabled Students Programs and Services 

Workability 

Enrollment Fee Administration 

Extended OpPOltunities, Programs & Services (EOPS) 

Funding Obligation Settlement - SB 1133 

General AppOltoinment Backfills 

Math, Engineering and Science Achievement (MESA) 

Matriculation Credit 

Matriculation Non-Credit 

Nursing Capacity 

Nursing Enrollment Growth 

Nursing Enrollment 

Nursing Equipment 

Nursing Initiative WIA 

Staff Diversity 

State Instructional Equipment Grant 

Student Financial Aid Grant 

Telecommunications & Technology Infrastructure (TTIP) 

TANF 

Total 

(75) 

State 

Assistance 

$ 160,799 

1,623 

172,500 

205,000 

438,025 

54,894 

111,432 

40,705 

85,622 

657,285 

2,998 

769,348 

256,486 

27,087 

431,688 

66,711 

430,990 

85,606 

490,242 

179,432 

324,010 

31,178 

290,456 

91,905 

219,999 

4,933 

103,027 

923,533 

25,010 

26,996 

$ 6,709,520

FEDERAL COMPLIANCE 


SCHEDULE OF FINDINGS AND OUESTIONED COSTS 


There were no findings relating to Federal compliance for the year ended June 30, 2009. 

STATE COMPLIANCE 

Finding #09-1 

The District did not maintain census rosters for several courses selected for our testing of State 

Compliance Requirements. Although there was an aggressive effOtt by the District to collect the census 

rosters, several instructors did not submit them on a timely basis and some did not tUl'l1 them in at all. 

This is in noncompliance with the Credit Student Headcount data requirements pursuant to the 

California Community Colleges Management Information Systems Data Element Dictionary. While the 

District was in noncompliance with the Credit Student Headcount data requirements, they had the 

information necessary to submit to the Chancellor's Office and claim State apportionments. 

Recommendation 

We recommend that the District implement written procedures encouraging instructors in the adherence 

of State requirements. 

Response 

Management agrees with this finding and IS implementing procedures necessary to meet the 

requirements of the State. 

Finding #09-2 

Instructors did not properly maintain census rosters for several students selected for our testing of State 

Compliance Requirements. Ten students claimed they attended courses during the Fall 2008/Spring 

2009 semesters with no accurate attendance records provided by instructors. Census data had to be 

modified and later re-establish that these students in fact attended a course for which no census data was 

provided. By not providing accurate census data, the District could potentially miss out on FTES 

allocations by the State. This is also in noncompliance with the Credit Student Headcount data 

requirements pursuant to the California Community Colleges Management Information Systems Data 

Element Dictionary. 

Recommendation 

We recommend that the District implement written procedures encouraging instructors in the adherence 

of State requirements. 

Response 

Management agrees with this finding and is implementing procedures necessary to meet the 

requirements of the State. 

INTERNAL CONTROL 

There were no findings relating to internal controls for the year ended June 30, 2009. 

(77)


STATUS OF PRIOR YEAR FINDINGS AND OUESTIONED COSTS 


FEDERAL COMPLIANCE 

There were no findings relating to Federal compliance for the year ended June 30, 2008. 

STATE COMPLIANCE 

Finding #08-1 

Section 76002(a) of the Education Code specifies that for pUl]loses of receiving state app0l1ionments, a 

community college district may inclnde high school pnpils who attend a community college within the 

district pursuant to Sections 48800 and 76001 in the district's report of full-time equivalent students 

(FTES). During our testing ofthe State Compliance Requirements as it relates to concurrent emollment of 

K-12 students in cOimnunity college credit courses we noted that one student's file was not completed as 

required by Section 76002 of the Education Code. At the time the student's application was reviewed and 

approved, the student was underage requiring a parental approval signature for which none was provided. 

The District is still in compliance with the rep0l1ing requirements as it pertains to its rep0l1 of full-time 

equivalent students. 

The District has implemented procedures to ensure that all K-12 applications are reviewed and completed 

before approval. 

Finding #08-2 

The District did not maintain census rosters for several courses selected for our testing of State 

Compliance Requirements. Although there was an aggressive effort by the District to collect the census 

rosters, several instructors did not submit them on a timely basis and some did not turn them in at all. 

This is in noncompliance with the Credit Student Headcount data requirements pursuant to the 

California Community Colleges Management Infonnation Systems Data Element Dictionary. While the 

District was in noncompliance with the Credit Student Headcount data requirements, they had the 

information necessary to submit to the Chancellor's Office and claim State apportionments. 

This compliance finding was not corrected in the current year. (See Finding #09-1) 

Finding #08-3 

Instructors did not properly maintain census rosters for several students selected for our testing of State 

Compliance Requirements. Out of twenty students chosen for review, two students claimed they 

attended courses during the Fall 2007/Spring 2008 semesters with no accurate attendance records 

provided by instructors. Census data had to be modified and later re-establish that these students in fact 

attended a course for which no census data was provided. By not providing accurate census data, the 

District could potentially miss out on FTES allocations by the State. This is also in noncompliance with 

the Credit Student Headcount data requirements pursuant to the California Community Colleges 

Management Information Systems Data Element Dictionary. 

This compliance finding was not corrected in the current year. (See Finding #09-2) 

(78)



STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 


Finding #08-4 

While testing certain State Compliance requirements relating to employee personnel files, it was noted that 

certain required federal forms were either missing or completed incorrectly. The patticular form is the 1-9 

in which newly hired employees' present proof that they are lawfully able to work in the United States of 

America and the employer verifies this by observing appropriate identification. With recent 

developments in the area of immigration, the burden is being placed on the employer to verify that the 

employee is lawfully able to work in this country. There are fines for incomplete files or missing 

information ranging from $100 to $10,000 per violation. 

Management implemented written procedures to ensure that all District employees have a fully 

completed 1-9 form on file. 

(79)


AUXILIARY SERVICES 

(AN AUXILIARY ORGANIZATION OF 

DESERT COMMUNITY COLLEGE DISTRICT) 

PALM DESERT, CALIFORNIA 


AND FINANCIAL STATEMENTS 

JUNE 30, 2009 AND 2008

DESERT COMMUNITY COLLEGE DISTRICT AUXILIARY SERVICES 

Independent Auditors' RepOlt 

Financial Statements: 

Combined Statement of Financial Position 

Combined Statement of Activities 

Combined Statement of Cash Flows 

Notes to Financial Statements 


JUNE 30, 2009 AND 2008 

Page 

I 

2 

3 

4 

5-9


39700 BOB HOPE DRIVE· SUITE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270·0250 

Telephone (760) 568-2242· Fax (760) 346-8891 

wv,w.lundandguttry.com 


Board of Directors 

Deselt Community College District AuxilialY Services 


We have audited the accompanying Financial Statements of Deselt Community College District 

Auxiliary Services (an auxilimy organization of Deselt Community College District) as of and for 

the year ended June 30, 2009, as listed in the foregoing table of contents. These financial statements 

are the responsibility of the Deselt Community College District Auxilimy Services' management. 

Our responsibility is to express an opinion on these fmancial statements based on our audit. The 

prior year summarized information has been derived from the Desert Community College 

Auxiliary Services' 2008 financial statements and, in our report dated November 17, 2008, we 

expressed an unqualified opinion on those financial statements. 

We conducted our audit in accordance with auditing standards generally accepted in the United 

States of America. Those standards require that we plan and perfonn the audit to obtain reasonable 

assurance about whether the financial statements are free of material misstatement. An audit 

includes examining, on a test basis, evidence suppOiting the amounts and disclosures in the 

financial statements. An audit also includes assessing the accounting principles used and significant 

estimates made by management, as well as evaluating the overall financial statement presentation. 

We believe that our audit provides a reasonable basis for our opinion. 

In our opinion, the financial statements referred to above present fairly, in all material respects, the 

financial position ofDeselt Community College District Auxiliary Services as of June 30, 2009 and 

the results of its operations and its cash flows for the year then ended in conformity with accounting 

principles generally accepted in the United States of America. 


-1-


COMBINED STATEMENT OF FINANCIAL POSITION 

JUNE 30, 2009 

WITH COMPARATIVE TOTALS FOR JUNE 30, 2008 

Student 

General Trust Loan and 

Operating Agency Scholarship 

Fund Fund Fund 2009 

ASSETS 

Cash and cash equivalents $1,153,543 $ 89,869 $ 42,789 $ 1,286,201 

Accounts receivable 30,849 30,849 

Due fjoOln Desert Community 

College District 64,221 64,221 

Property and equipment, net 31,888 31,888 

TOTAL ASSETS $1,280,501 $ 89,869 $ 42,789 $ 1,413,159 

LIABILITIES 

Accounts payable $ 39,150 $ $ $ 39,150 

Due to Desert Community 

College District 22,314 22,314 

Sales tax payable 6,352 6,352 

TOTAL LIABILITIES 67,816 67,816 

NET ASSETS 

Unrestricted 1,212,685 1,212,685 

Temporarily restricted 69,869 42,789 112,658 

Permanently restricted 20,000 20,000 

TOTAL NET ASSETS 1,212,685 89,869 42,789 1,345,343 

TOTAL LIABILITIES AND 

NET ASSETS $1,280,501 $ 89,869 $ 42,789 $ 1,413,159 

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

-2- 

Totals 

2008 

(Memorandum 

Only) 

$ 1,217,394 

19,371 

11,765 

$ 1,248,530 

$ 6,015 

9,250 

15,265 

1,110,442 

102,823 

20,000 

1,233,265 

$ 1,248,530


COMBINED STATEMENT OF ACTIVITIES 


WITH COMP ARA TIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2008 

Totals 

General Trust 

Student 

Loan and 2008 

Operating Agency Scholarship (Memorandum 

Fund Fund Fund 2009 Onll:) 

UNRESTRICTED REVENUE 

Commission income $ 385,119 $ $ $ 385,119 $ 449,899 

Golf driving range 257,269 257,269 

Special event - net 7,072 7,072 

Interest 12,102 12,102 29,783 

Other income 

TOTAL UNRESTRICTED 

3,289 3,289 

REVENUE 664,851 664,851 479,682 

EXPENSES 

Administrative 49,030 49,030 135,654 


Depreciation 2,716 2,716 

Contributions to Desert 

Community College District 207,446 207,446 150,000 

TOTAL UNRESTRICTED 

EXPENSES 562,608 562,608 285,654 

INCREASE IN UNRESTRICTED 

NET ASSETS 102,243 102,243 194,028 

TEMPORARILY RESTRICTED 

REVENUE AND SUPPORT 

Donations and grants 52,851 52,851 145,053 

Interest 1,832 

Loans collected 17,258 17,258 18,191 

TOTAL TEMPORARILY 

RESTRICTED REVENUE 

AND SUPPURT 52,K51 17,25K 70,109 165,076 

EXPENSES 

Student assistance 42,471 17,803 60,274 140,032 

Transfers to College of the Desert 

Foundation 50,562 

TOTAL TEMPORARILY 

RESTRICTED EXPENSES 42,471 17,803 60,274 190,594 

INCREASE (DECREASE) IN 

TEMPORARILY RESTRICTED 

NET ASSETS 10,380 (545) 9,835 (25,518) 

INCREASE (DECREASE) IN TOTAL 

NET ASSETS 102,243 10,380 (545) 112,078 168,510 

NET ASSETS 

Beginning of year 1,110,442 79,489 43,334 1,233,265 1,064,755 

End of year $1,212,685 $ 89,869 $ 42,789 $ 1,345,343 $ 1,233,265 


-3-


COMBINED STATEMENT OF CASH FLOWS 


WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2008 

General Trust 

Student 

Loan and 

Operating Agency Scholarship 

Fund Fund Fund 2009 

CASH FLOWS FROM 

OPERATING ACTIVITIES: 

Increase (decrease) in net assets $ \02,243 $ 10,380 $ (545) $ 112,078 

Adjustments to reconcile increase (decrease) 

in net assets to net cash provided (used) 

by operating activities 


(Increase) decrease in assets: 

Due fi'om Desert Community 

College District (52,456) (52,456) 

Accounts receivable (11,478) (11,478) 

Increase in liabilities: 

Due to Desert Community College 

District 13,064 13,064 

Accounts payable 33,135 33,135 

Sales tax payable 6,352 6,352 

Net cash provided (used) by 

operating activities 93,576 10,380 (545) 103,411 

CASH FLOWS FROM 

INVESTING ACTIVITIES 

Purchase of property and equipment (34,604) (34,604) 

. Net cash used by 

iuvesting activities (34,604) (34,604) 

NET INCREASE (DECREASE) IN CASH 58,972 10,380 (545) 68,807 

CASH 

Beginning of year 1,094,571 79,489 43,334 1,217,394 

End of year $1,153,543 $ 89,869 $ 42,789 $1,286,201 

(The accompanying notes are an integral part ofthese financial statements) 

-4- 

Totals 

2008 

(Memorandum 

Only) 

$ 168,510 

(5,315) 

6,149 

9,250 

1,920 

180,514 

180,514 

1,036,880 

$ 1,217,394



JUNE 30, 2009 AND 2008 

1) ORGANIZATION AND OPERATION 

Deselt Community College District Auxiliary Services (Auxiliary) is a non-profit public benefit 

corporate auxiliary of Deselt Community College District (the District). The organization was formed in 

July, 1985, pursuant to California Assembly Bill No. 2627, Chapter 858, "Community Colleges 

Auxiliary Organizations," and operates in conformity with general regulations established by the Board 

of Governors of the California Community Colleges and the District as required by the Education Code, 

Section 72672 (c). The Auxiliary operates primarily in the area known as the Coachella Valley of 

Southern California for the purpose of providing SUppOlt services and economic benefit to the District. 

As with all non-profit organizations, the Auxiliary is subject to local economic factors and their effect on 

revenue and SUppOlt. 

The Auxiliary qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue 

Code and from California franchise taxes under related state tax regulations. 

The Board of Directors, at June 30, 2009, consists ofthe following individuals: 

Position Term 

Name Title EXQires 

Edwin Deas Chairperson 2009 

Elaine Snyder Vice-Chairperson 2009 

Wade Ellis Secretaryrrreasurer 2009 

Jerry Patton Member 2009 

Robelt Blizinski Member 2009 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

The accounting policies and procedures used are those recommended by the California Community 

Colleges manual of Auxiliaty Organizations Requirements for Accounting, ReQOlting and Auditing 

prepared pursuant to the California Administrative Code, Title 5, Section 59270. 

The financial records of the organization are maintained and the financial statements are prepared on the 

modified accrual basis of accounting. 

Receivables 

Accounts receivable are deemed fully collectible at June 30, 2009 and therefore no allowance for 

doubtful accounts has been established. During the year ended June 30, 2009, $976 of accounts 

receivable were deemed uncollectible by management and written off. This amount is included as a 

component of administrative expenses in the accompanying combined statement of activities. 

Concentration of Credit Risk 

The Auxiliary maintains commercial checking accounts and celtificates of deposit and at times 

throughout the year, the account balances may exceed federally insured limits. The Auxiliary has not 

experienced any losses in such accounts. Management believes it is not exposed to any significant credit 

risk on their cash balances. 

-5-



JUNE 30, 2009 AND 2008 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 

Cash and Cash Equivalents 

For purposes of the Statement of Cash Flows, cash equivalents include cash on hand, cash in bank, 

celtificates of deposit, and all highly liquid investments with remaining maturities of one year or less. 

Use of Estimates 

Preparation of financial statements in conformity with generally accepted accounting principles requires 

management to make estimates and assumptions that affect certain repOlted amounts and disclosures. 

Accordingly, actual results could differ from those estimates. 

Capital Assets 

The Auxiliary's policy is to not capitalize acquired propelty and equipment except for golf driving range 

propelty and equipment. Instead, capital assets acquired are donated by memorandum to the District, 

where they are recorded in the Districts' propelty and equipment. Golf driving range propelty and 

equipment are recorded at cost and are depreciated using the straight-line method over the estimated 

useful lives of five to fifteen years. 

Income Taxes 

The Intemal Revenue Service exempts, by exclusion code, revenue from celtain sources. Except for 

unrelated business tax income from certain golf driving range operations, the Auxiliary operates as a 

public charity and is exempt from Federal income tax under Intemal Revenue Code Section 501(c)(3) 

and California income taxes under similar state statutes. 

Memorandum Totals 

The financial statements include celtain prior-year summarized comparative information in total but not 

by net asset class. Such information does not include sufficient detail to constitute a presentation in 

conformity with generally accepted accounting principles. Accordingly, such infollnation should be read 

in conjunction with the Organization's financial statements for the prior year, from which the 

summarized information was derived. 

Description of Funds 

1. The General Operating Fund is used to account for those financial transactions that are not required 

to be accounted for in any other fund. 

2. The Trust and Agency Fund is used to account for temporarily and pellnanently restricted monies 

received or disbursed on behalf of student organizations. 

3. The Student Loan and Scholarship Fund is maintained to account for temporarily and permanently 

restricted loans, scholarships and other financial aid to students. During the year ended June 30, 

2008, the remaining funds of $50,562 in the Scholarship Fund were transferred to the College of the 

DesClt Foundation. 

-6-



JUNE 30, 2009 AND 2008 

2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 

Prior Year Reclassifications 

Certain reclassifications have been made to prior period amounts to conform to the current year financial 

statement presentation. 

3) RELATED PARTY TRANSACTIONS 

The Auxiliary uses District facilities known as the College Bookstore, College Cafeteria, and Golf 

Driving Range. In return for the nse of the facilities, the Auxiliary has a master agreement to pay the 

District, upon request, 99% of the commissions earned from the Food Services contract. The Board of 

Directors has adopted amendments to the master agreement between the Auxiliaty and District which 

extends the term of the agreement indefinitely. The Bookstore, Cafeteria and Golf Driving Range 

agreements are described separately in Notes 4, 6, and 7, respectively. 

The Auxiliaty reimburses the District for expenditures incurred by the District as a result of the activities 

of the Auxiliary. The District bills the Auxiliary for its prop0l1ionai share of operating expenses which it 

pays on behalf of the Auxiliaty. 

4) BOOKSTORE AGREEMENT 

The Auxiliary has a contract with Follett Higher Education Group, Inc. to operate the bookstore. The 

contract stipulates an ammalrental payment of9.6 percent of gross revenue up to $2,000,000; plus 10.6 

percent of any pat1 of gross revenue over $2,000,000, but less than $4,000,000; plus 11.6 percent of any 

part of gross revenue over $4,000,000, with a guaranteed minimum of $250,000 pel' full year provided 

that enrollment does not drop by 10 percent 01' more from the prior year. The agreement is for five years 

commencing December 7, 2005, with successive one-year renewal options' thereafter. The total 

commission income generated by the contract for the years ended June 30, 2009 and 2008 were 

$300,702 and $300,704, respectively. 

5) SPONSORSHIP AGREEMENT 

The Auxiliary has a contract with BCI Coca-Cola Bottling Company of Los Angeles to provide 

exclusive rights to the sales and marketing of beverages on campus. The contract stipulates a monthly 

commission payment of twenty to thirty five percent of sales, dependent upon product size, paid to the 

Auxiliary for five years commencing November I, 2008. The total commission income generated by the 

contract for the years ended June 30, 2009 and 2008 were $42,122 and $10 I ,655, respectively. 

6) CAFETERIA AGREEMENT 

The Auxiliaty entered into a contract with S&B Foods to operate the cafeteria. The contract stipulates a 

monthly commission of 10 percent of gross sales from all cafeteria sales and vending sales excluding 

Coca-Cola bottling vending machine sales. The contract commenced on July 29, 2004 and ended on 

June 30, 2009, with the option to extend the contract for five consecutive additional periods upon the 

same terms and conditions originally agreed upon. The first of five options was exercised and the current 

contract will end on June 30, 2014. Total commission income generated by the contract for the years 

ended June 30, 2009 and 2008 were $42,295 and $47,540, respectively. 

-7-



JUNE 30, 2009 AND 2008 

7) GOLF DRIVING RANGE AGREEMENT 

In May 2008, the District terminated a contract with a tenant and decided to have the Auxiliary account 

for the golf driving range operations going fotward. Golf driving range operations were closed during· 

part of the year for scheduled construction by the District of a retainage basin in the outdoor area of the 

golf driving range. Full operations of the golf driving range commenced in November 2008. Included in 

the golf range income is a pottion of the golf range facilities building rented to an outside tenant. Celtain 

net income of the golf driving range is subject to Federal and State income taxes. The decrease in net 

assets by the golf driving range operations for the year ended June 30, 2009 was ($48,863). 

8) GENERAL OPERATING FUND ACTIVITY 

Unrestricted revenues and expenses for the year ended June 30, 2009 are as follows: 

Golf Driving Sponsorship Total General 

Bookstore Cafeteria Range Agreement Other 012erating Fund 

Commission income $ 300,702 $ 42,295 $ $ 42,122 $ $ 385,119 

Golfrange income 257,269 257,269 

Special event - net 7,072 7,072 

Interest 12,102 12,102 

Other income 3,289 3,289 

Total revenue 300,702 42,295 257,269 42,122 22,463 664,851 

Administrative 49,030 49,030 



Contributions to Desert 

Community College District 207,446 207,446 

Total expenses 306,132 256,476 562,608 

Increase (decrease) in 

unrestricted net assets $ 300,702 $ 42,295 $ (48,863) $ 42,122 $ (234,013) $ 102,243 

9) INCOME TAXES 

Celtain derived income from golf driving range operations is taxable as unrelated business tax income 

under Federal a!1d State statues. Income tax due from golf driving range operations at June 30, 2009 

amounted to $0. 

10) SPECIAL EVENT 

The Deselt Community College District was formed in 1958 to provide access to higher education in the 

Coachella Valley. In November 2008, the Auxiliary hosted a special event to commemorate the 50 th 

anniversary of the Deseli Community College District. Special event net income generated for the year 

ended June 30, 2009 amounted to $7,072. 

-8-



JUNE 30, 2009 AND 2008 

11) SUBSEOUENT EVENTS 

Statement of Financial Accounting Standards No. 165 requires that the Auxiliary assess and disclose the 

date and the basis for that date through which potential subsequent events have been evaluated. The date 

represents the date the financial statements were issued or were available to be issued. The Auxiliary 

evaluated all potential subsequent events as of November 30, 2009 when the financial statements were 

authorized and available to be issued. No subsequent events or transactions were identified after June 

30,2009 or as of November 30, 2009 that require disclosure to the financial statements. 

-9-


PROPOSITION 39, GENERAL OBLIGATION BONDS 

(MEASURE B, MARCH 2004) 

FINANCIAL AUDIT 

JUNE 30, 2009 AND 2008




FINANCIAL AUDIT 

JUNE 30, 2009 AND 2008 


Independent Auditors' Rep011.................................................................. 1-2 

Balance Sheets..................................................................................... 3 

Statements of Revenues, Expenditures and Change in Fund Balance.. .... .. .. .. .. ...... ... 4 

Statements of Revenues, Expenditures and Change in Fund Balance - 

Budget and Actual................................................................................ 5-6 

Notes to Financial Statements.................................................................. 7-13 

Independent Auditor's Rep011 on Internal Control over Financial Reporting and 

on Compliance and Other Matters Based on an Audit of Financial Statements 

Performed in Accordance with Government Auditing Standards.. . .. ... . . . . . . . .. .. . .. . . . 14-15 

Schedule of Findings and Questioned Costs.................................................. 16


39700 BOB HOPE DRIVE· SUITE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

wv.w.lundandguttry.com 

The Board of Tmstees and 

the Citizens' Oversight Committee 




We have audited the accompanying Balance Sheets, Statements of Revenues, Expenditures and 

Change in Fund Balance and Statements of Revenues, Expenditures and Change in Fund Balance - 

Budget and Actual for the Measure B Bond Building Fund (the "Bond Fund") of the Deselt 

Community College District (the "District") as of and for the years ended June 30, 2009 and 2008. 

These financial statements are the responsibility of the District's management. Our responsibility is 

to express an opinion on these statements based on our audits. 

We conducted our audits of the Bond Building Fund in accordance with auditing standards generally 

accepted in the United States of America and the standards applicable to financial audits contained in 

Governmental Auditing Standards issued by the Comptroller General of the United States. Those 

standards require that we plan and perform the audit to obtain reasonable assurance about whether the 

financial statements for the Bond Fund are free of material misstatement. An audit includes 

examining, on a test basis, evidence suppOlting the amounts and disclosures in the Bond Fund 

financial statements. An audit also includes assessing the accounting principles used and significant 

estimates made by management, as well as evaluating the overall financial statement presentation. 

We believe our audits provide a reasonable basis for our opinion. 

As described in Note 1, the Bond Fund financial statements present only the bond funds referred to in 

the second paragraph and do not purport to, and do not present fairly the financial position and results 

of operations of the District as of June 30, 2009 and 2008, and for the years then ended in conformity 

with generally accepted accounting principles in the United States of America. 

In our opinion, the financial statements referred to above present fairly, in all material respects, the 

financial position and results of operations of the Bond Fund of the Desert Community College 

District as of June 30, 2009 and 2008, in conformity with accounting principles generally accepted in 

the United States of America. 

-1-

The Board of Trustees and 


Desett Community College District 

Page 2 

In accordance with Government Auditing Standards, we have also issued our report dated November 

30, 2009 on our consideration of the District's internal control over Bond Fund financial repotting 

and our test of its compliance with cettain provisions oflaws, regulations and contracts governing the 

bond funds. The purpose of that report is to describe the scope of our testing of internal control over 

financial reporting and compliance and the results of that testing and not to provide an opinion on the 

internal control over financial repOtting or on compliance. That report is an integral patt of an audit 

performed in accordance with Government Auditing Standards and should be considered in 

conjunction with this report in considering the results of our audits. 


-2-

ASSETS 

Cash equivalents in the County TreasUlY 

Cash in bank 

Accounts receivable - net 

Interest receivable 

Investments 

TOTAL ASSETS 

LIABILITIES 


Total liabilities 

FUND BALANCE 

Reserved for special purposes 

Total fund balance 

TOTAL LIABILITIES AND FUND BALANCE 


BOND BUILDING FUND 

BALANCE SHEETS 

JUNE 30, 2009 AND 2008 

ASSETS 

LIABILITIES AND FUND BALANCE 

2009 

$ 20 I ,878,802 

3,290,295 

423,466 

785,934 

53,826,752 

$ 260,205,249 

$ 4,785,831 

4,785,831 

255,419,418 

255,419,418 

$ 260,205,249 


-3- 

2008 

$ 248,706,462 

58,325,831 

2,221,263 

$ 309,253,556 

$ 4,240,430 

4,240,430 

305,013,126 

305,013,126 

$ 309,253,556



STATEMENTS OF REVENUES, EXPENDITURES 

AND CHANGE IN FUND BALANCE 


2009 

REVENUES 

Investment income $ 4,134,495 

Local revenue 400,000 

Total revenues 4,534,495 

EXPENDITURES 

Supplies and materials 59,344 

Other expenses and services 2,509,440 

Capital outlay 51,559,419 

Total expenditures 54,128,203 

Deficiency of revenues over expenditures (49,593,708) 

OTHER FINANCING SOURCES 

Proceeds from bonds 

Total other financing sources 

Excess (deficiency) of revenues and 

other sources over expenditures (49,593,708) 

FUND BALANCE, beginning of year 305,013,126 

FUND BALANCE, end of year $ 255,419,418 


-4- 

$ 

2008 

7,260,050 

7,260,050 

6,036 

1,920,379 

33,637,162 

35,563,577 

(28,303,527) 

281,498,444 

281,498,444 

253,194,917 

51,818,209 

$ 305,013,126

REVENUES 


Local revenue 



STATEMENT OF REVENUES, EXPENDITURES 

AND CHANGE IN FUND BALANCE - BUDGET AND ACTUAL 


Budget Actual 

$ 2,047,489 $ 4,134,495 

400,000 

Variance 

Favorable 

(Unfavorable) 

$ 2,087,006 

400,000 

Total revenues 2,047,489 4,534,495 2,487,006 

EXPENDITURES 

Supplies and materials 14,723 59,344 (44,621) 

Other expenses and services 14,768,623 2,509,440 12,259,183 

Capital outlay * 288,933,558 51,559,419 237,374,139 

Total expenditures 303,716,904 54,128,203 249,588,701 

Deficiency of revenues over expenditures $ (301,669,415) (49,593,708) $ 252,075,707 

FUND BALANCE, beginning of year 305,013,126 

FUND BALANCE, end of year $ 255,4 I 9,4 I 8 

* The budget for capital outlay expenditures reflects amounts remaining and available for current and 

subsequent year's expenditures and does not necessarily coincide with actual planned expenditures 

in the current year. All budget expenditures are included in capital outlay due to budgeted 

expenditures being tracked by project instead of by expense classification. 


-5-

REVENUES 


Total revenues 

EXPENDITURES 

Supplies and materials 

Other expenses and services 

Capital outlay 

Total expenditures 



STATEMENT OF REVENUES, EXPENDITURES 

AND CHANGE IN FUND BALANCE - BUDGET AND ACTUAL 

Deficiency of revenues over expenditures 

OTHER FINANCING SOURCES 

Proceeds fi'om Bonds 

Total other financing sources 

Excess of revenues and 

other sources over expenditures 

FUND BALANCE, beginning of year 

FUND BALANCE, end of year 


* 

$ 

$ 

Budget Actual 

1,700,000 $ 7,260,050 

1,700,000 7,260,050 

82,500 6,036 

232,500 1,920,379 

196,314,950 33,637,162 

196,629,950 35,563,577 

(194,929,950) (28,303,527) 

150,000,000 281,498,444 

150,000,000 281,498,444 

(44,929,950) 253,194,917 

51,818,209 

$ 305,013,126 

Variance 

Favorable 

(Unfavorable) 

$ 5,560,050 

5,560,050 

76,464 

(1,687,879) 

162,677,788 

161,066,373 

166,626,423 

131,498,444 

131,498,444 

$ 298,124,867 

* The budget for capital outlay expenditures reflects amounts remaining and available for current and 

subsequent year's expenditures and does not necessarily coincide with actual planned expenditures 

in the current year, All budget expenditures are included in capital outlay due to budgeted 

expenditures being tracked by project instead of by expense classification. 

(The accompanying notes are an integral patt ofthese financial statements) 

-6-




JUNE 30, 2009 AND 2008 

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued) 


The District's cash and cash equivalents are considered to be cash in hand, demand deposits, 

cettificates of deposit, and shOlt-term investments with remaining maturities of one year or less. 

The District reports amounts invested in the County Treasury as cash equivalents. 

Investments 

In accordance' with GASB Statement No. 31, Accounting and Reportingfor Certain Investments 

and for External Investment Pools, investments are stated at fair value. Fair value is estimated 

based on published market prices at year-end. 

Accounts receivable 

Accounts receivable consist primarily of accounts due from the Federal government, State and 

local governments, or private sources, in connection with reimbursement of allowable 

expenditures made pursuant to the District's grants and contracts. Accounts receivable are 

recorded net of estimated uncollectible amounts. 

Interest receivable 

Interest receivable consist of amounts due from the County Treasury pooled investment funds and 

from cash held on deposit with a bank which was earned, but not received. 

Capital Assets and Long-term Debt 

The accounting and repOlting treatment applied to the capital assets and long-term liabilities 

associated with the Bond Fund are determined by its measurement focns. The Bond Fund is 

accounted for on a spending or "financial flow" measurement focus. This means that only current 

assets and current liabilities are generally included on the balance . sheet. The repOlted fund 

balance is considered a measure of "available spendable resources". Thus, the capital assets and 

long-term liabilities associated with the Bond Building Fund are accounted for in the basic 

financial statements of the District. 

Reservations of Fund Balances 

Portions of fund balances have been reserved for specific purposes. Reservations were created to 

either (I) satisfy legal covenants that require a pOltion of the fund balance to be segregated for a 

specific purpose or (2) identify the pottion of the fund balance that have been appropriated for 

contractual commitments. 

-8-




JUNE 30, 2009 AND 2008 

2. CASH AND INVESTMENTS 

Cash, cash equivalents and investments at June 30, 2009 and 2008 consisted of the following: 

2009 2008 

Cash equivalents in the County TreasUlY $ 20 I ,878,802 $ 248,706,462 

Cash in bank 3,290,295 58,325,831 

Investments 53,826,752 

Total restricted $ 258,995,849 $ 307,032,293 

Investment of debt proceeds held by bond trustees are governed by provisions of the debt 

agreements, rather than the general provisions of the California Government Code or the 

District's investment policy. 

The District maintains a significant pOltion of the cash balance of the bond funds with the 

Riverside County Treasurer for the purpose of increasing interest earnings through County 

investment activities. The County is restricted by Government Code §53635 pursuant to §53601 

to invest in direct investments in local agency bonds, notes, or warrants within the State; U.S. 

Treasury instruments; registered State warrants or treasury notes; securities of the U.S. 

Government, or its agencies; bankers acceptances; commercial paper; celtificates of deposit 

placed with commercial banks andlor savings and loan companies; repurchase or reverse 

repurchase agreements; medium term corporate notes; shares of beneficial interest issued by 

diversified management companies, certificates of pmticipation, obligations with first priority 

security; and collateralized mortgage obligations. At June 30, 2009, the carrying value was 

$201,878,802. 

The District invested the proceeds from the sale of the Series 2007 B general obligation bonds in 

a trust account at a separate financial institution. At June 30, 2009, the funds in the account were 

invested in insured municipal bonds with a fair market value of $53,826,752 and collateralized 

money market funds with a fair market value of $3,290,295. At June 30, 2008 these funds were 

invested in a collateralized money market fund with a fair market value of $58,325,831. 

See the District's basic financial statements for the disclosures related to cash, cash equivalents, 

and investments and the related risk disclosures. 

3. EXCESS OF EXPENDITURES OVER APPROPRIATIONS 

There were no excesses of cumulative expenditures over appropriations in the Bond Fund. 

-9-




JUNE 30, 2009 AND 2008 

4, BONDED DEBT 

On March 2, 2004, $346.5 million in general obligation bonds were authorized by an election 

held within the District under Proposition 39/Measure B. These bonds are issued in multiple 

series as general obligations ofthe District. The following information is provided for purposes of 

additional analysis only. 

In August 2004, Series 2004 A (the Series 2004 A Bonds) general obligation bonds in the amount 

of $65,000,000 were sold at a premium. The proceeds from the sale of the bonds will generally be 

used to finance the construction, acquisition, furnishing and equipping of District facilities. Bond 

issuance costs of$I,013,971.48 were incurred in connection with the issuance of the Series 2004 

A general obligation bonds. 


Obligation Refunding Bonds (the "Refunding Bonds"). These bonds in the amount of 

$55,771,886.25 were sold at a premium (total proceeds of $63,734,231.05). A potlion of the bond 

proceeds ($7,848,411.73) was deposited into the District's Bond Fund to be used for the District's 

project list. The rest of the proceeds ($55,885,819.32) were deposited into an escrow account to 

(1) advance refund and defease the bonds maturing on and after August I, 2015 of the District's 

outstanding Election of 2004 General Obligation Bonds, Series 2004 A (the "Refunded Bonds"), 

(2) pay the debt service on the Refunded Bonds, including principal, due on and prior to August 

1,2014 and (3) pay all legal, financial and contingent costs in connection with the issuance of the 

Bonds. Bond issuance costs of $770,375.09 were incurred in connection with the issuance of the 

Refunding Bonds. 

In November 2007, Series 2007 B (the Series 2007 B Bonds) general obligation bonds in the 

amount of $57,850,000 were sold at a premium. The proceeds from the sale of the bonds will 

generally be used to finance the construction, acquisition, furnishing and equipping of District 

facilities. Bond issuance costs of $722,019.73 were incurred in connection with the issuance of 

the Series 2007 B general obligation bonds. 

In December 2007, Series 2007 C (the Series 2007 C Bonds) general obligation bonds in the 

amount of $223,648,443.95 were sold at a premium. The proceeds from the sale of the bonds will 

generally be used to finance the construction, acquisition, furnishing and equipping of District 

facilities. Bond issuance costs of $3,731,929.63 were incuned in connection with the issuance of 

the Series 2007 C general obligation bonds. 

The bond proceeds may not be used for District employees' salaries or other administration costs. 

In November, 2004 the Attorney General of California issued an opinion stating that districts may 

use Proposition 39 bond proceeds to pay the salaries of district employees to the extent they 

perform administrative oversight work on construction projects authorized by a voter approved 

bond measure. The District did not spend any bond proceeds on salaries of District employees for 

the year ended June 30, 2009 and 2008. 

-10-




JUNE 30, 2009 AND 2008 

4, BONDED DEBT - (continued) 

The following is a summary ofthe sources and uses of each bond series: 

Sources of funds: 

Proposition 39 2005 General 

Measure B Obligation 

Principal Amount Refunding Original issue Total sources 

Series of bonds Bonds premium of funds 

2004 A $ 65,000,000.00 $ $ 1,288,727.55 $ 66,288,727.55 

2005 Refunding 55,771,886.25 7,962,344.80 63,734,231.05 

2007B 57,850,000.00 2,577,655.40 60,427,655.40 

2007C 223,648,443.95 4,966,797.90 228,615,241.85 

Total $346,498,443.95 $ 55,771,886.25 $ 16,795,525.65 $419,065,855.85 

Uses offunds: 

Series Building fund Escrow fund Debt service fund Costs of issuance Total use of funds 

2004 $ 65,000,000.00 $ $ 274,756.07 $ 1,013,971.48 $ 66,288,727.55 

2005 Refunding 7,848,411.73 55,115,444.23 770,375.09 63,734,231.05 

2007B 57,850,000.00 1,855,635.67 722,019.73 60,427,655.40 

2007 C 223,648,443.95 1,234,868.27 3,731,929.63 228,615,241.85 

Total $354,346,855.68 $ 55,115,444.23 $ 3,365,260.01 $ 6,238,295.93 $419,065,855.85 

The outstanding related bonded debt for the District at June 30, 2009 is: 

Amount Amount Redeemed Amount 

Date of Interest Maturity of Original Outstanding Current Outstanding 

Issue Series Rate % Date Issue July 1, 2008 Year June 30, 2009 

Aug-04 2004 A 2.0-5.0% 8/1/2014 $ 65,000,000 $ 4,205,000 $ 190,000 $ 4,015,000 

Jun-05 2005 Refunding 3.0-5.0% 8/1/2024 $ 55,771,886 52,166,886 1,450,000 50,716,886 

Nov-07 2007B 4.5-5.0% 8/1/2032 $ 57,850,000 57,850,000 5,230,000 52,620,000 

Dec-07 2007C 3.3-5.5% 8/1/2046 $ 223,648,444 223,648,444 5,130,823 218,517,621 

Total $ 337,870,330 $ 12,000,823 325,869,507 

Less: current portion (1,915,000) 

Long term portion 

$ 323,954,507 

-11-

4. 




JUNE 30, 2009 AND 2008 

BONDED DEBT - (continued) 

The annual requirements to amortize the bonds payable, outstanding as of June 30, 2009, are as 

follows: 

Series 2004 A 2005 Refunding 

Year Princil!al Interest Total Year Princi(!al Interest Total 

2010 $ 310,000 $ 146,325 $ 456,325 2010 $ 1,605,000 $ 2,217,831 $ 3,822,831 

2011 440,000 133,750 573,750 2011 973,960 2,992,790 3,966,750 

2012 580,000 116,088 696,088 2012 922,982 3,158,768 4,081,750 

2013 730,000 91,887 821,887 2013 875,779 3,330,971 4,206,750 

2014 890,000 60,400 950,400 2014 827,795 3,503,955 4,331,750 

2015-2019 1,065,000 21,300 1,086,300 2015-2019 12,171,370 13,723,505 25,894,875 

2020-2024 2020-2024 26,415,000 5,285,125 31,700,125 

2025-2029 2025-2029 6,925,000 173,125 7,098,125 

2030-2034 2030-2034 

2035-2039 2035-2039 

2040-2044 2040-2044 

2045-2047 2045-2047 

$ 4,015,000 $ 569,750 $ 4,584,750 $ 50,716,886 $ 34,386,070 $ 85,102,956 

Series 2007 B Series 2007 C 

Year Pl'incil!al Interest Total Yeal" Princinal Intcl'est Total 

2010 $ $ 2,631,000 $ 2,631,000 2010 $ $ 6,391,500 $ 6,391,500 

2011 2,631,000 2,631,000 2011 150,888 6,405,612 6,556,500 

2012 2,631,000 2,631,000 2012 295,413 6,431,087 6,726,500 

2013 2,631,000 2,631,000 2013 427,569 6,468,932 6,896,501 

2014 2,631,000 2,631,000 2014 556,960 6,519,540 7,076,500 

2015-2019 13,155,000 13,155,000 2015-2019 6,664,326 34,978,174 41,642,500 

2020-2024 13,155,000 13,155,000 2020-2024 8,998,156 40,614,344 49,612,500 

2025-2029 25,750,000 10,720,750 36,470,750 2025-2029 12,740,610 53,161,890 65,902,500 

2030-2034 26,870,000 2,184,750 29,054,750 2030-2034 36,577,598 60,929,402 97,507,000 

2035-2039 2035-2039 109,317,925 36,313,770 145,631,695 

2040-2044 2040-2044 27,724,395 144,095,447 171,819,842 

2045-2047 2045-2047 15,063,781 100,900,394 115,964,175 

$ 52,620,000 $ 52,370,500 $ 104,990,500 $ 218,517,621 $ 503,210,092 $ 721,727,713 

The repayment of the debt related to the general obligations bonds is accounted for in the 

District's Bond Debt Service Fund which is part of the District's basic financial statements. 

-12-




JUNE 30, 2009 AND 2008 

5. SUBSEQUENT EVENTS 

Statement of Financial Accounting Standards #165 requires that the District's Bond Fund assess 

and disclose the date and the basis for that date through which potential subsequent events have 

been evaluated. The date represents the date the financial statements were issued or were 

available to be issued. The District's Bond Fund evaluated all potential subsequent events as of 

November 30, 2009 when the financial statements were authorized and available to be issued. No 

subsequent events or transactions were identified after June 30, 2009 or as of November 30, 2009 

that require disclosure to the financial statements. 

-13-


39700 BOB HOPE DRIVE' SUllE 309 • P.O. Box 250' RANCHO MIRAGE, CA 92270·0250 

Telephone (760) 568-2242· Fax (760) 346-8891 

W'.'.'W.lundandguttry.com 

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER 

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS 

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN 

ACCOURDANCE WITH GOVERNMENT AUDITING STANDARDS 

Board of Trustees and 

the Citizen's Oversight Committee 



We have audited the financial statements as of and for the years ended June 30, 2009 and 2008, and 

have issued our repOit thereon dated November 30, 2009 for the Measure B Bond Building Fund (the 

"Bond Fund") of the Desert Community College District (the "District"), We conducted our audit in 

accordance with auditing standards generally accepted in the United States of America and the 

standards applicable to financial audits contained in Government Auditing Standards, issued by the 

Comptroller General of the United States. 

Compliance and Other Matters 

As palt of obtaining reasonable assurance about whether District's Bond Fund financial statements 

are free of material misstatement, we performed tests of its compliance with certain provisions of 

laws, regulations and contracts, noncompliance with which could have a direct and material effect on 

the determination of financial statement amounts. However, providing an opinion on compliance 

with those provisions was not an objective of our audit and, accordingly, we do not express such an 

opinion. The results of our tests disclosed no instances of non-compliance that are required to be 

repotted under Government Auditing Standards. 

Internal Control over Financial Reporting 

In planning and petforming our audit, we considered the District's Bond Fund internal control over 

financial repOiting as a basis for designing our auditing procedures for the purpose of expressing our 

opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness 

of the District's internal control over financial repOiting. Accordingly we do not express an opinion on 

the effectiveness of the District's internal control over financial repOiting. 

Our consideration of internal control over financial reporting was for the limited purpose described in 

the preceding paragraph and would not necessarily identify all deficiencies in internal control that 

might be significant deficiencies or material weaknesses. However, we noted no matters involving 

the internal control over financial reporting and its operation that we consider to be a deficiency. 

-14-

The Board of Trustees and 



Page 2 

A control deficiency exists when the design or operation of a control does not allow management or 

employees, in the normal course of performing their assigned functions, to prevent or detect 

misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of 

control deficiencies, that adversely affects the District's Bond Fund ability to initiate, authorize, 

record, process, or report financial data reliably in accordance with generally accepted accounting 

principles such that there is more than a remote likelihood that a misstatement of the District's Bond 

Fund financial statements that is more than inconsequential will not be prevented or detected by the 

District's Bond Fund internal control. 

A material weakness is a significant deficiency, or combination of significant deficiencies, that 

results in more than a remote likelihood that a material misstatement of the financial statements will 

not be prevented or detected by the District's internal control. Our consideration of the internal control 

over financial reporting was for the limited purpose described in the first paragraph of this section and 

would not necessarily identify all deficiencies in the internal control that might be significant 

deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also 

considered to be material weaknesses. 

This repOlt is intended solely for the information and use of the Board of Trustees, the Citizens' 

Oversight Committee and management and is not intended to be and should not be used by anyone 

other than these specified patties; however, this report is a matter of public record. 


-15-



SCHEDULE OF FINDINGS AND QUESTIONED COSTS 


COMPLIANCE AND OTHER MATTERS 

There were no findings or questioned costs noted during our audit relating to compliance. 


There were no findings or questioned costs noted during our audit relating to internal control. 

-16-




PERFORMANCE AUDIT 

JUNE 30, 2009





JUNE 30, 2009 


Independent Auditors' RepOli ..................................................... . 

Objectives ............................................................................ .. 

Scope of the Audit .................................................................. .. 

Background Information ........................................................... .. 

Procedures Performed ................................................................ . 

Results of Procedures ............................................................... .. 

Reclassifications ..................................................................... .. 

Conclusion ............................................................................ . 

1 

2 

2 

2-3 

3-4 

4-6 

7 

7

LUND & GUTTRY LLP f CERTIFIED PUBLIC ACCOUNTANTS 

39700 BOB HOPE DRIVE· SUITE 309 • P.O. Box 250 • RANCHO MIRAGE, CA 92270-0250 

Telephone (760) 568-2242 • Fax (760) 346-8891 

Vt'\\w.lundandguttry.com 

The Board ofTlUstees and 


Desert Commnnity College District 



We have examined the Deselt Community College District's (the "District's") compliance with the 

performance requirements for the District's General Obligation Bonds 2004 Election, Series 2004 A, 

Series 2007 B, Series 2007 C and 2005 Refunding bonds ("Bonds") for the fiscal year ended June 30, 

2009, under the applicable provisions of Section 1(b)(3)(c) of Article XIIIA of the California 

Constitution and Proposition 39 as they apply to the Bonds and the net proceeds thereof. 

Management is responsible for the District's compliance with those requirements. Our responsibility 

is to express an opinion on the District's compliance with such requirements thereof based on our 

examination, 

Our examination was conducted in accordance with attestation standards established by the American 

Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, 

evidence about the District's compliance with those requirements and performing such other 

procedures, as we considered necessary in the circumstances. We believe that our examination 

provides a reasonable basis for our opinion. Our examination does not provide a legal determination 

on the District's compliance with specified requirements. 

In onr opinion, the Desert Community College District complied, in all material respects, with the 

aforementioned requirements for the year ended June 30, 2009. 


-1-




JUNE 30, 2009 

OBJECTIVES 

The objectives of our Performance Audit were to: 

• Document the expenditures charged to the Desert Community College District (the 

"District") General Obligation Bond Building Fund (the "Bond Fund") established for the 

bonds and the net bond proceeds deposited into the Bond Fund. 

• Determine whether expenditures from July 1, 2008 through June 30, 2009 charged to the 

Bond Fund, have been made in accordance with the bond project authorization approved 

by the voters through the approval of Measure B in March 2004 ("Bond Projects"). 

• Note any discrepancies or system weaknesses and provide recommendations for 

improvement. 

• Provide the District Board and the Measure B Citizens' Oversight Committee with a 

performance audit as required under the requirements of the California Constitution and 

Proposition 39. 

SCOPE OF THE AUDIT 

The scope of our Performance Audit covered the period from July 1, 2008 through June 30, 2009 

and included all object and project codes associated with the Bond Projects. The propriety of 

expenditures for capital projects and maintenance projects funded through other state or local 

funding sources were not included within the scope of our audit. Expenditures incurred 

subsequent to June 30, 2009 were not reviewed or included within the scope of our audit. 

BACKGROUND INFORMATION 

On March 2, 2004, $346.5 million in general obligation bonds were authorized by an election 

held within the District under Proposition 39IMeasure B. These bonds are issued in multiple 

series as general obligations of the District. A Citizens Oversight Committee was appointed in 

April 2004 to comply with the California Constitution and Education Code. The purpose of the 

Committee is to inform the public at least annually regarding the appropriate use of the bond 

proceeds. California Constitution, Article 13A, Section 1 (b)(3)(c) requires an annual 

performance audit be conducted to ensure that funds. have been expended only on the specific 

projects publicized by the District. The following information is provided for purposes of 

additional analysis only. 

In August 2004, Series 2004 A (the Series 2004 A Bonds) general obligation bonds in the amount 

of $65,000,000 was issued. These bonds were issued at a premium of $1,288,728, bringing the 

total proceeds to $66,288,728. The total proceeds from the bonds were received by the District 

(less the original bond issuance costs of $1,013,971) and are to be used to finance the 

construction, acquisition, furnishing and equipping of District facilities. 

-2-




JUNE 30, 2009 

BACKGROUND INFORMATION - (continued) 


Obligation Refunding Bonds (the "Refunding Bonds") in the amount of $55,771,886. These 

bonds were issued at a premium of $7,962,345, bringing the total proceeds to $63,734,231. A 

portion of the bond proceeds ($7,848,412) was deposited into the District's Bond Fund to be used 

for the District's project list. The rest of the proceeds ($55,885,819) were deposited into an 

escrow account to (I) advance refund and defease the bonds maturing on and after August 1, 

2015 of the District's outstanding Election of2004 General Obligation Bonds, Series 2004 A (the 

"Refunded Bonds"), (2) pay the debt service on the Refunded Bonds, including principal, due on 

and prior to August 1, 2014 and (3) pay all legal, financial and contingent costs in connection 

with the issuance of the Bonds. Bond issuance costs of $770,375 were incurred in connection 

with the issuance of the Refunding Bonds. 

In November 2007, Series 2007 B (the Series 2007 B Bonds) general obligation bonds in the 

amount of $57,850,000 was issued. These bonds were issued at a premium of $2,577,655, 

bringing the total proceeds to $63,734,231. The total proceeds from the bonds were received by 

the District (less the original bond issuance costs of $722,020) and are to be used to finance the 


In December 2007, Series 2007 C (the Series 2007 C Bonds) general obligation bonds in the 

amount of $223,648,444 was issued. These bonds were issued at a premium of $4,966,798, 

bringing the total proceeds to $228,615,242. The total proceeds from the bonds were received by 

the District (less the original bond issuance costs of $3,731,930) and are to be used to finance the 


PROCEDURES PERFORMED 

We obtained the general ledger and the project expenditure summary reports and detail prepared 

by the District for the fiscal year ended June 30, 2009 for the Bond Fund. Within the fiscal year 

audited, we obtained the actual invoices and other suppOiting documentation for a sample of 

expenditures to ensure compliance with the requirements of Proposition 39/Measure B funding. 

We performed the following procedures: 

• We reviewed the Bond Implementation Plan publicized lists of intended projects. 

• We selected a sample of expenditures in the fiscal year ending June 30, 2009 and 

reviewed supporting documentation to ensure that funds were properly expended on the 

specific projects outlines on the publicized list and met the requirements for bidding, if 

applicable. 

• We compared total project expenditures to budgets to determine if there were any 

expenditures in excess of appropriations. 

-3-




JUNE 30, 2009 

PROCEDURES PERFORMED - (continued) 

• We verified that funds were generally used for the construction, acquisition, furnishing 

and equipping of District facilities and we verified that funding was not used for salaries 

of school administrators or other operating expenses ofthe District. 

RESULTS OF PROCEDURES 

The District incurred cumulative total costs of $117,102,871 through June 30, 2009. Of those 

amounts $54,128,203 were expended during the fiscal year ended June 30, 2009. The projects are 

outlined on pages 5 and 6. 

Due to revisions in the Education Master Plan of the District since the authorization of the bonds 

and the ever changing community demand for different instructional classes, bond projects and 

their related budgets and costs are periodically adjusted to meet these needs. This may also result 

in bond projects moving between bond series to accommodate timing issues. 

Each of the projects has been given a specific project identification within the District's Bond 

Fund. Budgets for each project are included in the financial rep01iing system and actual 

expenditures are matched against this budget. 

For additional information, including questions and an outline of project by project construction 

and project status, contact the Deseti Community College District, 43-500 Monterey Ave, Palm 

Deseti, CA 92260. 

-4-




JUNE 30, 2009 

RESULTS OF PROCEDURES - continued 

Actual Costs Actual Costs 

for Fiscal August 1, 2004 

Year Ended through Total 

June 30, 2009 June 30, 2009 Budget 

A Job and career training projects 

Barker Nursing Complex $ 4,055,650 $ 10,880,983 $ 10,980,372 

Burn Tower 11,135 2,860,654 2,800,000 

Nursing Building renovation 266,728 266,728 6,065,017 

Public Safety Academy Phase I 8,768,178 14,983,054 15,978,064 

Subtotal 13,101,691 28,991,419 35,823,453 

B Classrooms, buildings and facilities 

Alumni Center 1,330,090 1,511,692 2,890,947 

Aquatics swimming pool demolition 276,812 290,087 290,087 

Baseball scoreboard 69,221 77,711 77,711 

Business Building renovation 2,315,201 2,885,118 4,465,621 

Classroom building 962,811 1,728,264 28,810,672 

Communications Building 230,235 230,235 25,133,142 

Cravens Student Center 6,749,325 8,988,552 22,402,817 

Culinary kitchen 410,529 410,529 

Dining Hall renovation 611,784 923,503 5,687,469 

East Valley Phase I 7,939,293 9,601,933 10,000,000 

Scene Shop 74,676 74,676 

Science Labs 1,035 223,624 223,624 

Soccer Field lighting 57,449 57,449 

Softball Stadiulll 272 65,202 65,202 

South Annex Ph I 235,260 273,569 273,569 

South Annex Ph II 181,497 1,027,825 1,027,825 

South Annex Ph III 596,262 632,830 648,982 

SouthlNorth Allllex Ph 1 1,920,155 1,920,155 

Temporary dining facilities 719,729 719,729 969,985 

Voice over LP. communication 964,487 964,487 

Weight Room and Training Facility 718,319 718,319 1,330,381 

West Valley Phase I 298,562 548,148 29,000,000 

\Vireless access 322,555 322,555 

Subtotal 23,235,708 34,196,192 137,047,885 

C Health and safety projects 

Ag science projects 93,304 93,304 

Carol Meier Lecture Hall roof repair 317,728 317,728 

Contractor lay down area 724,890 724,890 

Diesel Mechanics flooring 14,154 14,154 

Infrastructure Ph I - upgrade pipes 972,565 12,286,730 12,553,639 

Infrastructure Ph II - point of contact 6,669,237 7,344,008 11,004,597 

Infrastructure Ph III 68,937 131,833 10,000,000 

Stadium showers and lockers 37,187 37,187 

Storm drain outlet structure 1,470,509 1,563,111 1,571,118 

Subtotal 9,181,248 22,512,945 36,316,617 

-5-




JUNE 30, 2009 

RESULTS OF PROCEDURES - continued 

Actual Costs Actual Costs 

for Fiscal August 1,2004 

Year Ended through Total 

June 30, 2009 June 30, 2009 Budget 

D Energy efficiency improvements 

Central Plant $ 6,205,303 $ 12,847,631 $ 13,156,448 

Subtotal 6,205,303 12,847,631 13,156,448 

E Safety, security and sites 

ADA transition plan path of travel 59,549 59,549 

Campus standards & design 611,638 611,638 

Central Annex 2,308,330 2,308,330 

Date palm removal 311,447 311,447 

Gymnasium repair 144,679 144,679 

Hazardous services 88,131 88,131 

Monterey Avenue improvements 1,544,946 1,544,946 

Pavement removal North Alumni Road 28,721.00 28,721.00 

PSA and Magnesia Falls entrance 24,500 24,500 500,000 

Safety/Security improvements CDC & AR 256,369 256,369 

Sidewalk repairs 38,846.00 38,846.00 

South parking lot 1,004,767 1,004,767 

Temporary access road 87,252 87,252 

Velma Dawson House lot 24,800 24,800 

Western parking lot 2,564,965 2,564,965 

Westem parking lot landscaping 266,422 266,422 

Subtotal 24,500 9,365,362 9,840,862 

Other 

Planning & Program Management 2,379,753 9,189,322 20,848,778 

Contingency 2,912,000 

Future Projects 116,576,246 

Subtotal 2,379,753 9,189,322 140,337,024 

Total $ 54,128,203 $ 117,102,871 $ 372,522,289 

-6-




JUNE 30, 2009 

RECLASSIFICATIONS 

Certain reclassifications have been made to 2008 categorical sub-depatlments and their allocated 

costs in order to conform to the 2009 presentation. 

CONCLUSION 

Based upon our procedures performed, we found that for the items tested, the District has 

properly accounted for the expenditures of the funds held in the Bond Fund and that such 

expenditures were made on authorized bond projects. Futlher, it was noted that the funds held in 

the Bond Fund and expended by the District were not expended for salaries of school 

administrators or other operating expenditures. Our audit does not provide a legal determination 

on the District's compliance with those requirements. 

-7-



Date of Meeting December 11 . 2009 Area Business Affairs · Fiscal Services 

Communication No . .f. 

TOPIC: Receive 2008-2009 Audit Report for the College of the Desert Foundation 

PROPOSAL 

To receive the report of the College of the Desert Foundation auditor, Maryanov 

Madsen Gordon & Campbell, for the 2008-2009 fiscal year for the Foundation. 

BACKGROUND 

In accordance with State regulations, the College of the Desert Foundation has 

undergone the required annual audit. The report is the result of the auditor's review of 

finances, financial procedures, accounting controls and compliance with applicable 

State and Federal requirements. The report is also fi led with the required State 

agencies. 


None. 


The President recommends the Board of Trustees receive the 2008-2009 audit report 

for the Foundation for study and discussion. 

Prepared by: 

Approved by:

Financial Statements 

College of the Desert Foundation 

June 30, 2009 and 2008 

Maryanov Madsen Gordon & Campbell 

CERTIFIED PUBLIC ACCOUNTANTS - A Professional Corporation

Maryanov Madsen Gordon & Campbell 

CERTIFIED PUBLIC ACCOUNTANTS - A Professional Corporation 

Board of Directors 

College of the Desert Foundation 



We have audited the accompanying combined statements of financial position of College of the 

Desert Foundation (a California Community College Auxiliary Organization) as of June 3D, 2009 

and 2008, and the combined statements of activities and changes in net assets and cash flows 

for the years then ended. These financial statements are the responsibility of the Foundation's 

management. Our responsibility is to express an opinion on these financial statements based 

on our audits. 

We conducted our audit in accordance with auditing standards generally accepted in the United 

States of America. Those standards require that we plan and perform the audit to obtain 

reasonable assurance about whether the financial statements are free of material 

misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 

and disclosures in the financial statements. An audit also includes assessing the accounting 

principles used and significant estimates made by management, as well as evaluating the 

overall financial statement presentation. We believe that our audit provides a reasonable basis 

for our opinion. 

In our opinion the financial statements referred to above present fairly, in all material respects, 

the financial position of College of the Desert Foundation, as of June 30, 2009 and 2008, and 

the results of its operations and changes in its net assets and cash flows for the years then 

ended in conformity with· auditing standards generally accepted in the United States of America". 

October 20, 2009 

1 

801 E. Tahquitz Canyon Way _ Suite 200 • Palm Springs, CA 92262 

tel: 760.320.6642. fax: 760.327.6854 • www.mmgcCPA.com

COLLEGE OF THE DESERT FOUNDATION 

COMBINED STATEMENTS OF FINANCIAL POSITION 

FOR THE YEAR ENDED JUNE 30, 2009 WITH COMPARATIVE TOTALS 


General Expendable Endowment Totals 

Operating Restricted Restricted (Memorandum Only) 

Fund Fund Fund 2009 2008 

ASSETS 

Cash and cash equivalents $ 753,395 $ 1,059,245 $ $ 1,812,640 $ 2,904,800 

Investments 1,662,546 10,598,875 12,261,421 12,215,325 

Accrued interest receivable 1,359 22,120 10,545 34,024 25,953 

Pledges receivable, net 15,000 3,349,095 3,364,095 318,127 

Other receivables 20,000 20,000 21,762 

Property and equipment, net 5,291 5,291 6,322 

Donated assets 27,410 228,415 255,825 257,305 

Assets held in trust 1,283,029 1,283,029 1,377,940 

TOTAL ASSETS $ 807,455 $ 2,987,326 $ 15,241,544 $ 19,036,325 $ 17,127,534 

LIABILITIES 

Accounts payable and accrued liabllilies $ 123,045 $ 85,529 $ 80,425 $ 288,999 $ 463,637 

Deferred contribution income 1,283,029 1,283,029 1,377,940 

To!a! liabilities 123,045 85,529 1,363,454 1,572,028 1,841,577 

NET ASSETS 

Unrestricted: 

Undesigna!ed 109,410 109,410 340,792 

Board deSignated 575,000 575,000 550,000 

Temporarily restricted 2,901,797 2,901,797 4,014,280 

Permanently restricted 13,878,090 13,878,090 10,380,885 

Total net assets 684,410 2,901,797 13,878,090 17,464,297 15,285,957 

TOTAL LIABILITIES AND NET ASSETS $ 807,455 $ 2,987,326 $ 15,241,544 $ 19,036,325 $ 17,127,534 

The accompanying notes are an integral part of Ihese financial statements. 

2


COMBINED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS 

FOR THE YEAR ENDED JUNE 30, 2009 WITH COMPARATIVE TOTALS 


General Expendable Endowment Totals 

Operating Restricted Restricted (Memorandum OnlY.) 

Fund Fund Fund 2009 2008 

REVENUE AND SUPPORT 

Memberships, donations and grants $ 652,533 $' 512,094 $ 3,589,381 $ 4,754,008 $ 1,475,814 

Income on Investments - net 20,223 261,851 181,897 463,971 455,823 

Special events - net 

Net unrealized/realized gain (loss) 

310,174 (1,245) 308,929 359,640 

on Investments (29,384) (860,396) (406,065) (1,295,845) (519,657) 

Other income 2,661 230,912 233,573 159,301 

Total revenue and support 956,207 143,216 3,365,213 4,464,636 1,930,921 

EXPENDITURES 

Wages and benefits 738,017 738,017 671,888 

Recognition and awards 28,793 28,793 14,533 

Professional fees 19,305 19,305 58,487 

Materials and supplies 20,587 20,587 16,293 

Printing and postage 41,017 41,017 22,305 

Depreciation 2,743 2,743 3,107 

Olher operating expenses and services 107,927 107,927 69,416 

Total expenditures 958,389 958,389 856,029 

EXCESS (DEFICIENCy) OF REVENUE 

AND SUPPORT OVER EXPENDITURES 

BEFORE OTHER EXPENSES (2,182) 143,216 3,365,213 3,506,247 1,074,892 

OTHER EXPENSES 

Contributions to Desert Community 

College District 1,130,797 97,110 1,227,907 1,272,744 

Bad debt 100,000 100,000 100,000 

Total other expenses 100,000 1,130,797 97,110 1,327,907 1,372,744 

INCREASE (DECREASE) IN NET ASSETS 

BEFORE OPERATING TRANSFERS (102,182) (987,581) 3,268,103 2,178,340 (297,852) 

OPERATING TRANSFERS (104,200) (124,902) 229,102, 

CHANGE IN NET ASSETS (206,382) (1,112,483) 3,497,205 2,178,340 (297,852) 

NET ASSETS 

Beginning of year 890,792 4,014,280 10,380,885 15,285,957 15,643,809 

End of year $ 684,410 $ 2,901,797 $13,878,090 $ 17,464,297 $ 15,345,957 

The accompanying notes are an integral part of these financial statements, 

3



JUNE 30, 2009 AND 2008 

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Continued 

Organization 

College of the Desert Foundation (the Foundation) is a non-profit auxiliary 

organization of Desert Community College District. The Foundation was formed July 

27, 1983. The purpose of the Foundation is to solicit, receive, invest and disburse 

funds for the benefit of the College of the Desert. The Foundation operates primarily 

in the Coachella Valley of South em California. It receives substantially all of its 

revenues from residents of this area and is subject to economic factors, which may 

affect charitable giving in Southern California. 

Accounting Policies and Procedures 

The accounting policies and procedures used by the College of the Desert Foundation 

are those recommended by the California Community College manual of Auxiliary 

Organizations and Requirements for Accounting, Reporting and Auditing prepared 

pursuant to the California Administrative Code, Title 5, Section 59270. 

Basis of Accounting 

The financial records of the Foundation are maintained and the financial statements 

are prepared on the modified accrual basis of accounting. The modified accrual basis 

of accounting recognizes revenues when both "measurable and available." 

Measurable means the amount can be determined. Available means collectable 

within the current period or soon enough thereafter to pay current liabilities. Also, 

under the modified accrual basis of accounting, expenditures are recorded when the 

related fund liability is incurred. 

Assets Held in Trust 

Assets held in trust are recorded as deferred contribution income because no 

amounts are currently available for use by the Foundation. These deferred 

contributions consist primarily of various irrevocable charitable remainder annuity and 

unitrusts at their fair market values when available. Revocable trusts are not recorded 

although irrevocable trusts with a revocable beneficiary are recorded according to the 

discretion of the Foundation based upon the probability of receipt. 

Pledges Receivable and Promises to Give 

Unconditional pledges are recognized as revenues or gains in the period received and 

as assets, decreases of liabilities, or expenses depending on the form of the benefits 

received. Conditional promises to give are recognized only when the conditions on 

which they depend are substantially met and the promises become unconditional. 

6



JUNE 30, 2009 AND 2008 

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

Continued. 

Estimates 

The process of preparing financial statements in conformity with generally accepted 

accounting principles requires the use of estimates and assumptions regarding certain 

types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to 

unsettled transactions and events as of the date of the financial statements. 

Accordingly, upon settlement, actual results may differ from estimated amounts. 

Concentration of Credit Risk 

The Foundation maintains accounts at a financial institution, which at June 30, 2009, 

and periodically throughout the year, were in excess of federally insured limits. 

Cash and Cash Equivalents 

For purposes of the statement of cash flows, the Foundation considers all highly liquid 

debt instruments purchased with original maturities of three months or less to be cash 

equivalents. 

Investments 

Investments consisting of securities and other interest bearing accounts are stated at 

fair market value. Realized and unrealized gains and losses on investments are 

recognized as changes in net assets in the periods in which they occur. 

Implementation of FSP FAS 117-1 

In August 2008, the Financial Accounting Standards Board issued FASB Staff 

Position No. FAS 117-1, Endowments of Not-for-Profit Organizations: Net Asset 

Classification of Funds Subject to an Enacted Version of the Uniform Prudent 

Management of Institutional Funds Act, and Enhanced DisClosures for All Endowment 

Funds (FSP FAS 117-1). FSP FAS 117-1 provides guidance on the net asset 

classification of donor-restricted endowment funds for a nonprofit organization that is 

subject to an enacted version of the Uniform Prudent Management of Institutional 

Funds Act of 2006 (UPMIFA). FSP FAS 117-1 also requires additional disclosures 

about an organization's endowment funds (both donor-restricted endowment funds 

and board-designated endowment funds) whether or not the organization is subject to 

UPMIFA. 

7



JUNE 30, 2009 AND 2008 


Continued 

Implementation of FSP FAS 117-1 (Continued) 

The State of California enacted UPMIFA effective· December 15, 2008, the provisions 

of which apply to endowment funds existing on or established after that date. The 

Foundation has adopted FSP FAS 117-1 for the year ending June 30, 2009. The 

Board of Directors has determined that the majority of the Foundation's permanently 

restricted net assets meet the definition of endowment funds under UPMIFA. 

Description of Funds 

General Operating Fund 

The General Operating Fund is used to account for those financial transactions 

that are not required to be accounted for in any other fund. In addition, this fund 

is used to account for unrestricted revenue and expenditures for general 

administration and overhead support of transactions that cannot be charged to 

other funds. 

Expendable Restricted Fund 

The Expendable Restricted Fund is used to account for monies, which may only 

be expended for specific purposes as designated by the donor. 

Endowment and Annuitv Fund 

The Endowment and Annuity Fund is used to account for monies contributed to 

the Foundation for the general benefit of the college, its students, or a group 

affiliated with the college. Generally, only the income produced by the 

endowment may be expended. 

Donated Services and Noncash Assets 

A substantial number of volunteers have donated significant amounts of their time to 

the Foundation's program services and its fund raising activities. The value of the 

contributed time is not measurable and accordingly, is not reflected in the 

accompanying financial statements. Contributions of donated noncash assets are 

recorded at their fair values in the period received. 

8



JUNE 30, 2009 AND 2008 


Property and Equipment 

The Foundation's property and equipment are recorded at cost and are depreciated 

using the modified accelerated cost recovery method over the estimated useful lives 

of five years. 

Donated Occupancy 

The Foundation occupies office space on the College of the Desert Campus. No 

estimate of fair market value has been attached to the use of this property and 

therefore has not been reflected in these financial statements. 

Income Taxes 

The Foundation is exempt from income tax under Internal Revenue Code Section 

501(c)(3) and operates as public charity. The Foundation is also exempt from 

California income taxes under similar state statutes. 

Memorandum Only Totals 

"Memorandum Only" captions on the combined statements mean the totals for the 

prior year are presented for overview informational purposes only and do not fairly 

present the financial position or the results of operations and changes in its net assets 

for the Foundation in conformity with generally accepted accounting principles .. 

Reclassifications 

Certain reclassifications have been made to the prior year financial statements to 

conform to current year presentation. These changes have no effect on net assets. 

9

NOTE 1: 


CASH AND INVESTMENTS 


JUNE 30, 2009 AND 2008 

Cash consists of checking, savings and money market accounts held in federally 

insured financial institutions. 

Investments at June 30, 2009 are comprised of the following: 

CD's & equivalents 

Government securities 

Corporate bonds 

Equities 

Mutual funds 

Total investments 

Fair Market 

Value 

$ 3,139,752 

826,494 

3,345,740 

4,307,567 

641.868 

$ 12.261.421 

Income on investments is comprised of the following: 

Interest income 

Broker fees 

Cost Basis 

$ 3,127,000 

452,168 

3,767,416 

4,826,576 

642.859 

$12.816019 

$ 527,457 

(63,486) 

$ 463.971 

Unrealized 

Gain! (Loss) on 

Investments 

Held 

$ 

$ 

12,752 

374,326 

(421,676) 

(519,011) 

(991) 

(554.600) 

Unrealized and realized gains and losses for the year ended June 30, 2009 are as 

follows: 

Unrealized loss 

Realized gains 

10 

$ (389,731) 

(894.388) 

$ 0.295.8451

NOTE 2: 

NOTE 3: 

NOTE 4: 

PLEDGES RECEIVABLE 



JUNE 30, 2009 AND 2008 

Pledges receivable at June 30, 2009 are comprised of the following: 

Expendable restricted fund 

Endowment and annuity fund (due in 1-8 years) 

Pledges receivable, net 

$ 15,000 

3,349,095 

$ 3,364,095 

A pledge of $15,000 in the expendable restricted fund relates to the Webb 

Foundation, which will be collected in 2010 and is to be used for the public safety 

program, A pledge of $1,600,000 in the endowment and annuity fund is to be used to 

maintain the nursing building, This pledge will be collected in eight annual installments 

of $200,000, A pledge of $1,600,000 in the endowment and annuity fund is to be 

used to maintain the Public Safety Academy. This pledge will be collected in four 

annual installments of $400,000, 

DONATED ASSETS 

Donated assets held at June 30,2009 are comprised of the following: 

General Expendable 

Operating Restricted 

Fund Fund Total 

Oil paintings $ 24,200 $ $ 24,200 

Jewelry 3,210 3,210 

Golf memorabilia 28,415 28,415 

Metal sculptures 200,000 200,000 

$ 27410 $ 228415 3> 255,825 

All of the above assets were donated to the Foundation prior to 1990 and were valued 

at market value at the date of donation. 

PROPERTY AND EQUIPMENT, NET 

Property and equipment at cost 

Less accumulated depreciation 

Property and equipment, net 

11 

$ 40,169 

34,878 

3> 5291

NOTE 5: 

NOTE 6: 

ASSETS HELD IN TRUST 



JUNE 30, 2009 AND 2008 

The Foundation is the beneficiary of various irrevocable charitable remainder trusts 

and charitable gift annuities. The assets are held in various stocks, bonds, real estate 

and other assets in the names of the individual donor trusts and are accounted for in 

the endowment and annuity fund. These donations are recorded at their fair market 

value as assets held in trust and deferred contribution income, since no amounts are 

currently available for use by the Foundation. The Foundation carries no fiduciary 

responsibility or liability for these trusts. 

The donor beneficiaries of the assets held in trust are entitled to stated amounts from 

these assets during the lifetimes of the designated beneficiaries. At various times, 

College of the Desert Foundation is named as the trustee. As trustee, the Foundation 

is responsible for the trusts' investments, collections on notes, and paying the 

designated beneficiaries. Upon termination of the trust, the assets become available 

to the Foundation. 

A summary of the changes in assets held in trust for the year is summarized as 

follows: 

Balance at June 30, 2008 

Assets transferred to Foundation 

Net changes in current fair market 

values net of trust disbursements 

Balance at June 30, 2009 

(valuation based on current 

fair market values) 

POOLED INCOME FUND 

$1,377,940 

(15,477) 

(79,434) 

$1,283029 

College of the Desert Foundation maintains a pooled income fund, which is included 

in the assets held in trust in the endowment annuity. These funds are divided into 

units, and the contributions of many donors' life income gifts are pooled and invested 

as a group. Donors are assigned a specific number of !,mits based on the proportion 

of the fair value of their contributions to the total fair value of the pooled income fund 

upon the date of the donors' entry to the pooled fund. Until a donor's death, the donor 

is paid the actual income. Upon the donor's death, the value of these assigned units 

transfers to the Foundation. The Foundation originally records the donations as 

deferred contribution income since no amounts are currently available for use. The 

fair market value of the pooled income fund at June 30, 2009 is $77,791. These 

funds are held in trust at a bank and managed and administered by the Community 

College League of California. 

12

NOTE 7: 

NOTE 8: 

NOTE 9: 

PROMISES TO GIVE 



JUNE 30, 2009 AND 2008 

The Foundation has two conditional promises to give as of June 30, 2009. The first 

promise is for $3.5 million to be held by the Foundation as restricted endowment 

funds. A portion of these funds will be received in annual installments beginning at 

the completion and occupancy of the new Student Services Center at the College. 

The remaining balance will be received upon the death of the surviving donor. The 

income from these endowed funds will be used for the repair and maintenance of the 

Student Services Center. The Foundation has also received a conditional promise to 

give in the form of a revocable trust in the amount of $50,000 intended for a Public 

Safety Academy Training room. 

RELATED PARTIES 

Members of the Foundation's Board of Directors or their families, perform investment 

management services for the Foundation. Management represents that these 

services are provided at arms-length and reasonable compensation is paid to the 

companies that employ these Board members, or their families. 

MANAGEMENT SERVICES 

A two percent transfer of funds from certain restricted net assets to the general 

operating fund of the Foundation is made annually. 

NOTE 10: ENDOWMENT FUNDS 

Continued 

Board-designated Endowment 

As of June 30, 2009, the Board of Directors had designated $500,000 of unrestricted 

net assefs as a general endowment fund to support the salary of a Director for the 

Nursing program and the COD Foundation Auxiliary has designated $75,000 for the 

nursing building EMT room. Since these amounts resulted from internal designations 

and are not donor-restricted, they are classified and reported as unrestricted net 

assets. 

13



JUNE 30, 2009 AND 2008 

NOTE 10: ENDOWMENT FUNDS (Continued) 

Continued 

The Foundation has adopted an investment policy for asset growth and capital 

preservation that attempts to generate an on-going increase in assets invested, while 

emphasizing capital preservation. Endowment assets are invested in a well diversified 

-asset mix, which Includes 0-50% domestic and international equities, 45-95% 

investment grade fixed income and 5-55+% cash and cash equivalents. Cash 

reserves may be utilized from time to time to provide liquidity or to implement some 

types of investment strategies. Cash reserves shall be held in the investment 

manager's money market fund, short-term maturity Treasury securities, or high quality 

money market instruments. Risk tolerance should be low, not to exceed the 3 and 5 

year standard deviations of the applicable benchmarks. The portfolio's return is 

expected to exceed the average annual return of the applicable benchmark Index with 

a lower than benchmark volatility over a three to five year rOiling time period. 

Donor-designated Endowments 

The Foundation's endowment includes both donor-restricted funds and funds 

designated by the Board of Directors to function as endowments. As required by 

generally accepted accounting principles, net assets associated with endowment 

funds, including funds designated by the Board of Directors to function as 

endowments, are classified and reported based on the existence or absence of donorimposed 

restrictions. 

The Board of Directors of the Foundation has interpreted the State enacted Uniform 

Prudent Management of Institutional Funds Act (UPMIFA) as requiring the 

preservation of the fair value of the original gift as of the gift date of the donorrestricted 

endowment funds absent explicit donor stipulations to the contrary. As a 

result of this interpretation, the Foundation classifies as permanently restricted net 

assets (a) the original value of gifts donated to the permanent endowment, (b) the 

original value of subsequent gifts to the permanent endowment, and (c) accumUlations 

to the permanent endowment made in accordance with the direction of the applicable 

donor gift instrument at the time the accumulation is added to the fund. The remaining 

portion of the donor-restricted endowment fund that is not classified in permanently 

restricted net assets is classified as temporarily restricted net assets until those 

amounts are appropriated for expenditure by the Foundation in a manner consistent 

with the standard of prudence prescribed by UPMIFA. In accordance with UPMIFA, 

the Foundation considers the following factors in making a determination to 

appropriate or accumulate donor-restricted endowment funds: (1) the duration and 

preservation of the various funds, (2) the purposes of the donor-restricted endowment 

funds, (3) general economic conditions, (4) the possible effect of inflation and 

deflation, (5) the expected total return from income and the appreciation of 

investments, (6) other resources of the Organization, and (7) the Organization's 

investment policies. 

14



JUNE 30, 2009 AND 2008 

NOTE 11: CONTRIBUTIONS TO DESERT COMMUNITY COLLEGE DISTRICT 

Contributions to the Desert Community College District are made at the discretion of 

the Board of Directors. The following contributions were made to the District during 

the year ended June 30, 2009: 

Alex & Lila Dare Scholarship 

Alumni Academic Enrichment 

Alumni Campus Work Study 

Alumni High School & Middle School 

Alumni Projects 

Alumni Student Scholarships 

Automotive Department 

Bighorn CC Scholarships 

Capital Campaign - Nursing endowments 

Child Development Center 

City of Rancho Mirage Grant 

Dorothy Grant Scholarships 

Dumont Foundation Scholarship 

Edgar McCoubrey Scholarship 

Judy Roth Scholarships 

Man About Town 

Marrianne Timmons Memorial Scholarship 

Miscellaneous Contributions 

Miscellaneous Scholarships 

Mrs. Nell Smith Scholarship 

Nina Vairo Nursing Scholarship Fund 

Nursing 

Palm Desert Women's Club Nursing 

Palm Desert Rotary Club Scholarships 

Pass-through Scholarships 

Presidents' Fund 

Public Safety Academy 

Rancho Mirage Chamber of Commerce 

Rancho Mirage Women's Club 

Title v - H.S.1. Scholarships 

UBOC Scholarships 

Upward Bound I Latina Leadership 

Walter Marks Center for the Arts 

Thomas Walts Scholarships 

Total contributions to college 

NOTE 12: DATE OF MANAGEMENT EVALUATION 

$ 4,500 

22,769 

135,000 

44,813 

52,210 

40,375 

14,727 

28,915 

80,000 

28,659 

3,000 

10,500 

18,734 

22,000 

24,000 

135,185 

9,500 

20,170 

70,237 

3,500 

35,000 

8,350 

5,600 

2,200 

240,004 

22,322 

61,180 

2,680 

3,000 

12,830 

20,000 

5,798 

36,149 

4,000 

$ 1,227,907 

Management has evaluated subsequent events through October 20, 2009, the date 

on which the financial statements were issued. 

16




TOPIC: Quarterly Financial Report 2009-2010 

PROPOSAL 

Communication No. } 

That the Board of Trustees receive the Quarterly Financial Report. 

BACKGROUND 

The Quarterly Financial Report for the 1 st quarter ending September 30,2009 is 

presented for the opportunity to be discussed and entered into the minutes of the 

meeting. This report is certified with the California Community College Chancellor's 

Office. 


None. 


The President recommends the Board of Trustees receive the District's first quarterly 

financial report for 2009-2010. 

Prepared by: 

Approved by:



Date of Meeting December 11 , 2009 Area Business Affairs - Fiscal Services 

TOPIC: Resolution #194 for Budget Adjustments 


PROPOSAL 

That the Board of Trustees approves Resolution #194 for Budget Adjustments. 

BACKGROUND 

Additions or changes to District budgets require approval of the Board through a 

resolution. This agenda item covers the following budget adjustments: 

Fund 12 - General Fund - Restricted 

506/7 - Title V - $670,144 represents a Federal award of these funds to the District. 


Fund 12 -Income $670,144 


Expenditures: 

Certificated Salaries 

Classified Salaries 

Fixed Charges 

Supplies 

Contractual Services 

Fixed Assets 

Other Outgo 

$133,954 

78,631 

96,661 

4,000 

217,843 

5,027 

134,028 

Total: $670.144 

The President recommends the Board of Trustees approve Resolution #194 for Budget 

Adjustments in the amount of $670,144. 

Prepared by: 

Approved by:

RIVERSIDE COUNTY OFFICE OF EDUCATION 

COMMUNITY COLLEGE DISTRICTS 

RESOLUTION #194 FOR BUDGET ADJUSTMENTS 

WHEREAS the governing board of the Desert Community College District has 

determined that income in the amount of $670,144 is assured to said District in a 

different amount than previously budgeted, as is reflected on the attached page 

(agenda item): 

WHEREAS the governing board of the Desert Community College can show 

just cause for the budget adjustment of such funds. 

NOW THEREFORE BE IT RESOLVED such funds to be appropriated 

according to the schedule on the attached page. 

This is an exact copy of Resolution 

adopted by the governing board at the 

regular meeting on December 11, 2009




Communication No. § 

TOPIC: Public Hearing Categorical Flexibility 2009-2010 through 2012-2013 Budget 

Years 

PROPOSAL 

That the Board of Trustees hold a public hearing for the adoption of the Categorical 

Flexibility for fiscal year Budgets 2009-2010 through 2012-2013. 

BACKGROUND 

In response to California's fiscal crisis, Governor Schwarzenegger signed into law major 

revisions to the 2009-10 State Budget on July 28,2009. For the California Community 

Colleges these revisions imposed deep funding cuts and made significant policy 

changes in order to provide districts with greater flexibility to manage the funding 

reductions. Assembly Bill X4 2 (the Education Budget Trailer Bill) was developed to 

provide categorical flexibility for twelve (12) categorical programs and the ability to 

redirect these funds to support any other categorical program funded in the state 

budget. This bill requires a public hearing prior to the redirection of funds . 

By exercising the District's authority to move funds from programs in the flexibility 

category, the District will be relieved of responsibility to comply with any state statutes 

or regulations governing the program from which the funds are being moved and for all 

other programs in the flexibility category. 


The District will move one dollar ($1) from the Part-time Faculty Compensation budget 

to the Disabled Students Programs and Services (DSP&S). 


The President recommends the Board of Trustees hold a public hearing prior to the 

adoption of the Categorical Flexibility for fiscal Budgets 2009-2010 through 2012-2013.

Prepared by: 

Approved by:

California Community Colleges 

Categorical Funding 2009-10 

Whole Dollars 

ARRA Federal 

State $3SM 

Categorical Programs 2008-09 BA Allocation Allocation Total 

Student Financial Aid Administration 51,269,000 52,884,000 52,884,000 

Foster Care Education Program 5,254,000 5,254,000 5,254,000 

Fund for Student Success 6,158,000 3,792,000 396,351 4,188,351 

CalWORKs 43,580,000 26,695,000 2,785,811 29,480,811 

Student Success Initiative - Basic Skills 33,100,000 20,037,000 2,091,487 22,128,486 

Nursing Support 22,100,000 13,378,000 1,396,216 14,774,216 

Disabled Students 115,011,000 69,223,000 7,224,189 76,447,189 

Extended Opportunity Programs & Services 106,786,000 64,273,000 6,707,703 70,980,703 

CARE 15,505,000 9,332,000 974,324 10,306,324 

Telecom & Technology Services 26,197,000 15,290,000 1,595,811 16,885,811 

Academic Senate 467,000 318,000 0 318,000 

Childcare Tax BailOut 6,836,000 3,350,000 350,000 3,700,000 

Equal Employment Opportunity 1,747,000 

, 

767,000 112,568 879,568 

Economic Development 46,790,000 22,929,000 2,393,243 25,322,243 

Apprenticeship 14,641,000 7,174,000 749,189 7,923,189 

Part-time Faculty Office Hours 7,172,000 3,514,000 367,027 3,881,027 

Part-time Faculty Health Insurance 1,000,000 490,000 51,081 541,081 

Part-time Faculty Compensation 50,828,000, 24,907,000 2,599,459 27,506,459 

Transfer Education and Articulation 1,424,000 698,000 72,838 770,838 

Matriculation 101,803,000 49,183,000 5,132,703 54,315,703 

Physical Plant and Instructional Support 27,345,000 

0 

Career Technical Education 20,000,000 48,000,000 0 48,000,000 

Total 705,013,000 441,488,000 35,000,000 476,488,000 

Note: Funds in shaded area are flexible and can be moved from these programs to any categorical program. Categorical programs 

under flexibility rules lock·in 2008-09 district allocation level, less the 2009-10 cut, through 2012-13. 

°



Date of Meeting December 11 . 2009 Area Business Affairs - Fiscal Services 

Communication No. § 

TOPIC: Adoption of Resolution #195 Categorical Flexibility for 2009-2010 through 

2012-2013 Budget Years. 

PROPOSAL 

That the Board of Trustees adopt Resolution #195 Categorical Flexibility for fiscal year 

Budgets 2009-2010 through 2012-2013. 

BACKGROUND 

In response to California's fiscal crisis, Governor Schwarzenegger signed into law major 

revisions to the 2009-10 State Budget on July 28,2009. For the California Community 

Colleges these revisions imposed deep funding cuts and made significant policy 

changes in order to provide districts with greater flexibility to manage the funding 

reductions. Assembly Bill X4 2 (the Education Budget Trailer Bill) was developed to 

provide categorical flexibility for twelve (12) categorical programs and the ability to 

redirect these funds to support any other categorical program funded in the state 

budget. This bill requires a public hearing prior to the redirection of funds. 

By exercising the District's authority to move funds from programs in the flexibility 

category, the District will be relieved of responsibility to comply with any state statutes 

or regulations governing the program from which the funds are being moved and for all 

other programs in the flexibility category . 

. BUDGET IMPLICATIONS 

The District will move one dollar ($1) from the Part-time Faculty Compensation budget 

to the Disabled Students Programs and Services (DSP&S). 


The President recommends the Board of Trustees adopt Resolution #195 Categorical 

Flexibility for fiscal year Budgets 2009-2010 through 2012-2013.

Prepared by: 

Approved by:


RESOLUTION #195 CATEGORICAL FLEXIBILITY FOR BUDGET YEARS 

2009-2010 THROUGH 2012-2013 

WHEREAS the governing board of the Desert Community College District has 

determined that the part-time faculty compensation budget in the amount of $1 is 

to be moved to disabled students programs and services budget, as is reflected 

on the attached page (agenda item); 

WHEREAS the governing board of the Desert Community College District can 

show just cause for the budget adjustment of such funds. 

NOW THEREFORE BE IT RESOLVED such funds to be appropriated 

according to the attached page (agenda item). 

This is an exact copy of Resolution 

adopted by the governing board at the 

regular meeting on December 11, 2009

11/24/2009 


STUDENT OUT OF 

DATE UNRESTRICTED RESTRICTED CHILD CAPITAL INSUR. RETIREE STUDENT CENTER STATE TOTAL 

GENERAL FUND GENERAL FUND 

11 12 

DEVEL. 

33 

OUTLAY 

41 

RSRV 

61 

HEALTH INS 

69 

REP FEE 

72 

FEE 

73 

SALES TAX 

10/27/2009 $ 44,138.63 $ 15,323.83 $ 2,317.69 $ 2,109.43 $ 9,984.56 $ 726.80 $ 74,600.94 

10/29/2009 $ 23,632.18 $ 14,095.38 $ 688,814.39 $ 75.90 $ 726,617.85 

11/3/2009 $ 383,005.50 $ 94,934.52 $ 10,400.94 $ 2,996,776.70 $ 43,917.71 $ (1,037.68) $ 3,527,997.69 

11/5/2009 $ 13,742.70 $ 34,103.49 $ 679.41 $ 5,747.50 $ 54,273.10 

11/10/2009 $ 117,195.20 $ 3,843.06 $ 1,416.28 $ 122,454.54 

11/1212009 $ 20,156.73 $ 17,306.83 $ 37,463.56 

11/17/2009 $ 34,420.73 $ 57,047.44 $ 1,142.89 $ 173,637.84 $ 280.00 $ (797.81) $ 265,731.09 

11/19/2009 11,712.80 $ 33,181.52 $ 259,216.73 $ (278.86) 303,832.19 

$ 848,004.47 $ 269,836.07 $ 15,957.21 $ 4,126,302.59 $ 10,264.56 $ 43,917.71 $ 802.70 $ $ (2,114.35) $ 5,112,970.96

Claim Reference Payee Name 

Number Number Vendor Name 

81642 DD0036821 TESOL PUBLICATIONS 


Commercial Warrant Audit Report 2009-2010 

Date: 10/27/2009 

Vendor Reference Amount Warrant Warrant 

Number Sales Use Tax Amt Amount Number 

23595 95.00 95.00 14567041 

Exp: 

Receiver: 

81653 DD0036833 SOUTHWEST MATERIAL HANDLING, INC. 34594 101.22 101.22 14567052 

81676 DD0036863 FIESTA FORD 

District Total 

Approved By 

rptCmlWarAud 

Version 0.1 0511 0100 

Clerk 

/ 

Supervisor 

24955 

/ 

774.51 

Manager 

RIVERSIDE COUNTY 

October 28, 2009 02:10am 

774.51 

$970.73 

Lgi Exp: 

Auth: 

Receiver: 

Lgi Exp: 

Autl" 

14567075 

Release Date / 

Initial I Comment 

PO/lnv Match ___ Item: 

PayeelPO Match: Quantity: __ _ 

Bid Limit: Unit Cost: 

.. -. 

PO/lnv Match Item: 

Payee/PO Match: ___ Quantity: __ _ 


PO/lnv Match Item: 

Payee/PO Match: ___ Quantity: __ _ 


Page 1 of 28

Claim CW ReferenceN 

Numbe 1099 umber 

81625 91283867 

91284697 

81626 MM-1843- 

81627 09092471 

81628 48988601 

81629 25094923 

81630 092409HS 

81631 E563402 

R41605 

S474474 

81632 90905036 

90919063 

90921023 

90928038 

91005025 

91012024 

91019026 

91019026 

81633 1560985 

4042260 

7044719 

81634 103394 

81635 15360266 

15390712 

81636 70502902 

81637 13478625 

13527110 

81638 67652962 

67652971 

81639 10-11-09 

81640 181289 

81641 705419 

81642 RENEWA 

81643 244958 

81644 94137552 


10/28/20092:00:19 AM 

ROX Version 10. i 9.07 08:21 :12 

Vendor 

Number 

22260 

33319 

10045 

21248 

22357 

33968 

10021 

28836 

20438 

36688 

36264 

20418 

26282 

26281 

34827 

21939 

26251 

23595 

37873 

36208 

TRANE 


Commercial Warrant Register 

10/27/2009 

Pavee Vendor Name Account Number 

11-215-0000-0-6500-0000-5645 

11-215-0000-0-6500-0000-5645 

B. H. Mill BAND ENTERPRISES 

11-230-0000-0-6770-0000-5635 

SPARKLETIS WATER CORP 

11-840-0000-0-601 0-0000-4500 

OFFICE DEPOT. INC. 

12-487-0101-0-6470-0000-4300 

UNITED REFRIGERATION 

12-710-0106-0-0946-0000-4300 

COLLEGE OF THE DESERT BOO 

11-720-0000-0-1230-0000-4500 

KAMAN BEARING & SUPPLY CO KAMAN INDUSTRIAL TE 11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

SYSCO SAN DIEGO 

HOME DEPOT 

KEENAN & ASSOCIATES 

CIT TECHNOLOGY FIN SERV, IN 

GE CAPITAL 

US BANK - OFFICE EQUIPMENT 

WELLS FARGO FINANCIAL LEAS 

T-MOBILE 

CENTRAL DRUG SYSTEM 

NORTH STATE ENVIRONMENTA 

TESOL PUBLICATIONS 

AJAX AUTO WRECKERS 

MOBILE MINI, INC. 

12-730-0106-0-1306-3000-4300 

12-730-0106-0-1306-3000-4300 

12-730-0106-0-1306-3000-4300 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0331-0-6920-0000-5640 

12-710-01 06-0-0946-0000-4300 

12-710-0106-0-0946-0000-4300 

11-201-0000-0-6720-0000-5100 

11-230-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-245-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-299-0000-0-6570-0000-5540 

11-242-0000-0-6770-0000-5890 

11-299-0000-0-6570-0000-5890 

12-584-0101-0-4930-8000-5300 

11-710-0000-0-0948-0000-6400 

11-241-0000-0-6770-0000-5890 

Claim 

Amount 

1.950.00 

1,484.00 

596.94 

37.02 

7.70 

145.27 

15.04 

79.71 

59.30 

138.11 

105.71 

105.71 

98.97 

291.10 

443.97 

559.37 

114.18 

380.27 

110.56 

38.10 

154.78 

1.561.29 

7,772.53 

4,817.90 

2,029.28 

2,516.02 

48.92 

3.437.86 

4,425.26 

57.63 

1,485.00 

3,038.38 

95.00 

2,500.00 

161.92 

Warrant 

Number 

14567024 

14567025 

14567026 

14567027 

14567028 

14567029 

14567030 

14567031 

14567032 

14567033 

14567034 

14567035 

14567036 

14567037 

14567038 

14567039 

14567040 

14567041 

14567042 

14567043 

Warrant 

Amount 

3.434.00 

596.94 

37.02 

7.70 

145.27 

15.04 

277.12 

2.099.28 

303.44 

1.561.29 

12.590.43 

2,029.28 

2,564.94 

7,863.12 

57.63 

1,485.00 

3.038.38 

95.00 

2,500.00 

161.92 

PAGE 1 OF 4 

3--154


Number 1099 umber 

81685 09-0922A 

81686 026078-41 

81687 3466416-4 

81688 67653178 

81689 TRAVEL 

81690 TRAVEL 

81691 TRAVEL 

81692 TRAVEL 

81693 TRAVEL 

81694 TRAVEL 

81695 TRAVEL 

81696 TRAVEL 

TRAVEL 

81697 TRAVEL 

81698 MILEAGE 

81699 61361 

MILEAGE 

81700 71455 

81701 71467 

81702 61362 

81703 68972 

68973 

81704 68676 

81705 63214 

81706 62339 

62339 

81707 46143 

81708 68230 

81709 13994 

81710 13995 

81711 13996 

81712 81734 


10/30/2009 2:00:38 AM 

R()X Version 10.19.0708:21:12 

Vendor 

Number 

17865 

10035 

10033 

26281 

37130 

11456 

37456 

13392 

11425 

37670 

37018 

35951 

24965 

34225 

31919 

31409 

27202 

15044 

37594 

35341 

23166 

23898 

37472 

15652 

36003 

36003 

36003 

36286 

Pavee 

PRINTWORKS 

SO CA EDISON 

VERIZON CALIFORNIA 

WELLS FARGO FINANCIAL LEAS 

DOROTHY ANDERSON 

DIANE RAMIREZ 

MICHELLE PRICE 

DAVID GEORGE 

REYNALDO ORTIZ 

ESTHER AVILA-GUILIN 

NATHAN CHURCH 

WADE ELLIS 

MICHELLE RICHARDS 

PAMELA NILES 

MERLE C. MILLER 

STEVE BENO 

DENISE REILLEY 

CHARLES H HAYDEN JR 

LARRY MCLAUGHLIN 

UNDAVOTH 

KHANH HOANG 

ADRIAN D. GONZALES 

RALENE FRIEND 

JUAN LUJAN 

BERNARDS BUILDERS MGMNT 



C.H.J.INC. 



10/29/2009 

Vendor Name 

Account Number 

12-962-0101-9-7010-0000-4555 

12-902-0101-0-7010-0002-5520 

11-299-0000-0-6570-0000-5540 

11-230-0000-0-6770-0000-5635 

12-484-0101-0-0948-0000-5220 

12-475-0101-0-4930-6000-5220 

72-516-0000-0-6960-0000-5220 

12-191-0101-0-6750-0000-5220 

12-475-0101-0-4930-6000-5220 

12-850-0101-0-4930-0000-5220 

12-501-0107-0-6440-0000-5200 

11-220-0000-0-6720-0000-5220 

12-190-0101-0-6750-0220-5220 

12-484-0101-0-4930-1200-5220 

12-901-0101-0-6110-0000-5210 

11-101-0000-0-6600-0000-5540 

11-101-0000-0-6600-0000-5210 

12-730-0106-0-1306-3000-4300 

12-730-0106-0-0701-0000-4300 

11-101·0000-0-6600-0000-5540 

12-902-0101-0-7010-0007-4300 

12-902-0101-0-7010-0007-4700 

12-719-0101-0-1230-0000-4500 

11-530-0000-0-6330-0000-4700 

12-540-0101-0-6110-0000-4500 

12-540-0101-0-6110-0000-4700 

12-965-0101-0-7010-0000-4300 

11-790-0000-0-0801-0000-4500 

41-252-0283-0-0506-0000-6226 

41-285-0283-0-6900-0000-6226 

41-256-0283-0-6490-0000-6226 

41-287-0283-0-7100-0287-6224 

Claim Warrant 

Amount Number 

337.13 14569804 

409.27 14569805 

34.63 14569806 

4,930.72 14569807 

470.99 14569808 

78.20 14569809 

75.90 14569810 

134.52 14569811 

459.78 14569812 

40.00 14569813 

219.42 14569814 

9.13 

89.20 

14569815 

113.30 14569816 

15.84 14569817 

91.42 

64.94 

14569818 

29.60 14569819 

357.60 14569820 

69.22 14569821 

29.92 

49.87 

14569822 

36.91 14569823 

162.16 14569824 

24.44 14569825 

119.47 

15.61 14569826 

33.04 14569827 

8,746.85 14569828 

8,767.37 14569829 

40,589.90 14569830 

5,684.00 14569831 

Warrant 

Amount 

337.13 

409.27 

34.63 

4,930.72 

470.99 

78.20 

75.90 

134.52 

459.78 

40.00 

219.42 

98.33 

113.30 

15.84 

156.36 

29.60 

357.60 

69.22 

79.79 

36.91 

162.16 

143.91 

15.61 

33.04 

8,746.85 

8,767.37 

40,589.90 

5,684.00 

PAGE 1 OF 4 

3-214



81737 00035705 

81738 X 106 

81739 39453 

81740 705457 

81741 X 05047 

X 05048 

81742 X 343655 

81743 X 700 

81744 X 22878 

X 22879 

81745 1006 

81746 85036311 

81747 61 

61 

81748 122314 

7206 

81749 47830 

81750 43973 

81751 X FOOTBAL 



81754 AR72278 

81755 39414 

81756 95590352 

95595652 

95596596 

81757 101909 

81758 M-BASKE 

81759 X W-SOCCE 

81760 X M-SOCCE 

81761 101409 

81762 TRAVEL 


10/30/20092:00:41 AM 

ROX Version 10.19.07 08:21:12 

Vendor 

Number 

10095 

37317 

24328 

26251 

33913 

34708 

37724 

24429 

37794 

24575 

31272 

29292 

36228 

32109 

11677 

24328 

10016 

33968 

37790 

26382 

36153 

33968 

27377 



10/29/2009 


DESERT SUN, INC. 

11-180-0000-0-6730-0000-5740 

LUIS FAUSTO 

SYNERGY DESIGN GRO 12-815-0101-0-1002-0000-5623 

SIGN-A-RAMA 

12-815-0101-0-1002-0000-5190 

NORTH STATE ENVIRONMENTA 

11-215-0000-0-6500-0000-5890 

LOZANO SMITH 

11-200-0000-0-6890-0000-5730 

11-200-0000-0-6890-0000-5730 

ATKINSON ANDELSON LOYA RU 

ZAMPI, DETERMAN & ERICKSO 

PUBLIC AGENCY LAW GROUP 

IMPACT CONSTRUCTION SERVI 

SHRED IT 

PUBLIC PRIVATE VENTURES. IN 

CLASSIC PARTY RENTALS 

ALL VALLEY REPROGRAPHICS, 

21785 DOMINO'S PIZZA 

36627 DANIEL KNOWLTON 

30988 . GEORGE ECKARDT 

DAVID NOLA 

DESERT BUSINESS MACHINES, 

SIGN-A-RAMA 

ELECTRIC CAR DISTRIBUTORS 


TY THOMAS OR HENRY VIVERO 

FRED STROOCK 

ROBERT ALVAREZ 


CAROL LASQUADE 

11-200-0000-0-6890-0000-5730 

11-100-0000-0-6730-0000-5730 

41-280-0283-0-7000-0280-5730 

41-280-0283-0-7000-0280-5730 

41-256-0283-0-6490-0001-5630 

11-231-0000-0-6770-0000-5890 

41-790-0283-0-0801-0000-6122 

41-890-0283-0-6000-0004-6122 

12-110-0119-0-6750-0000-4700 

12_110_0119_0_6750_0000_4700 

41-287-0283-0-7100-0287-4555 

12-572-0101-0-6300-0000-4700 

11-838-0000-0-6960-0000-5191 

11-838-0000-0-6960-0000-5191 

11-838-0000-0-6960-0000-5191 

12-545-0101-0-6420-0000-5646 

11-220-0000-0-6720-0000-4500 

11-215-0000-0-6500-0000-5640 

11-215-0000-0-6500-0000-5640 

11-215-0000-0-6500-0000-5640 

12-720-0119-0-1230-0000-4557 

11-838-0000-0-6960-0000-5222 

11-839-0000-0-6960-0000-5191 

11-838-0000-0-6960-0000-5191 

12-965-0101-0-7010-0000-4300 

12-191-0101-0-6750-0000-5220 

. Claim Warrant 

Amount Number 

1,539.00 14569856 

310.00 14569857 

146.19 14569858 

2,828.50 14569859 

6,914.38 14569860 

1,987.39 

1,023.50 14569861 

54.00 14569862 

1,405.76 

310.94 

14569863 

1,950.00 14569864 

202.50 14569865 

2,755.00 

24,650.19 

14569866 

369.99 

($60.03) 

14569867 

9.52 14569868 

239.52 14569869 

550.00 14569870 

150.00 14569871 

250.00 14569872 

344.10 14569873 

87.00 14569874 

475.00 14569875 

135.16 

19.49 

141.38 14569876 

180.00 14569877 

78.00 14569878 

15.00 14569879 

4,591.97 14569880 

618.13 14569881 

Warrant 

Amount 

1,539.00 

310.00 

146.19 

2.828.50 

8,901.77 

1,023.50 

54.00 

1,716.70 

1,950.00 

202.50 

27,405.19 

309.96 

9.52 

239.52 

550.00 

150.00 

250.00 

344.10 

87.00 

629.65 

141.38 

180.00 

78.00 

15.00 

4,591.97 

618.13 

PAGE 3 OF 4 

5-214



81764 ENTRY 

ENTRY 

81765 CASH 

CASH 

CASH 

81766 70719 

81767 101409 

81768 13603969 

13607998 

81769 67214 

81770 48921038 

48973307 

48973322 

81771 12496520 

81772 SD601566 

SD601842 

81773 2313 

81774 257-17361 

257-17474 

81775 716087 

81776 46174 

46210 

81777 661029 

661828 

81778 36646 

81779 30810 

30829 

81780 90314 

81781 29961 

30098 

81782 10393638 

10397895 

10398340 

10399261 

10399263 

10401300 


11/4/2009 1 :00:37 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number 

37885 

17806 

27245 

33968 

26282 

21984 

21248 

10655 

19455 

37405 

27787 

16519 

35539 

14873 

23128 

37025 

10252 

23941 

31001 



11/03/2009 

Payee Vendor Name Account Number 

MT, SAC SPORTS INFOMATION 

11-838-0000-0-6960-0000-5195 

11-839-0000-0-6960-0000-5195 

JOSIELIND FERRER 

LINDA COSTAGLIOLA 


US BANK - OFFICE EQUIPMENT 

ASCOD 

OFFICE DEPOT, INC, 

KAR PRODUCTS 

CLARK SECURITY PRODUCTS, I 

BOWER SECURITY INC, 

LESLIE'S SWIMMING POOL SUP 

12-583-0101-0-2299-0000-4700 

12-584-0101-0-4930-8000-4700 

12-584-0101-0-4930-8000-5690 

11-246-0000-0-6950-0000-3900 

12-719-0101-0-1230-0000-4500 

11-230-0000-0-6770-0000-5635 

11-230-0000-0-6770-0000-5635 

11-000-0000-0-0000-0000-8870 

12-501-0107-0-6440-0000-4500 

12-561-0106-0-4930-1000-4300 

12-561-0106-0-4930-1000-4300 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

11-790-0000-0-0801-0010-5890 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

GENUINE PARTS CO, NAPA AUTO PARTS 12-710-0106-0-0109-0000-4300 

WE'VE GOT IT MAID 

41-280-0281-0-7000-0000-5600 

41-280-0281-0-7000-0000-5600 

MOLLERS GARDEN CENTER 

K & C MOWER SERVICE 

scon BURCH DESIGN, INC, 

LEE ESCHER OIL CO INC 

DESERT BAnERY CO" INC, 

JW PEPPER 

12-710-0106-0-0103-0000-4300 

12-710-0106-0-0103-0000-4300 

12-710-0106-0-0109-0000-4300 

11-105-0000-0-6800-0000-5740 

11-105-0000-0-6800-0000-5740 

11-215-0000-0-6990-0000-4600 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

12-810-0106-0-1004-0000-4300 

12-810-0106-0-1004-0000-4300 

12-810-0106-0-1004-0000-4300 

12-810-0106-0-1004-0000-4300 

12-810-0106-0-1004-0000-4300 

12-810-0106-0-1004-0000-4300 

C!aim Warrant 

Amount Number 

60,00 

60,00 

14572589 

100,00 14572590 

100,00 

150,00 

50,00 14572591 

104.40 14572592 

1,877,96 

21.,85 

14572593 

7,070,00 14572594 

33,61 14572595 

25,94 

173,24 

187,14 14572596 

289,30 14572597 

341.51 

2,680,00 14572598 

152,79 14572599 

141,98 

33,68 14572600 

150,00 

150,00 

14572601 

81,29 

25,33 

14572602 

23,01 14572603 

415,00 14572604 

240,00 

3,672.23 14572605 

672.08 14572606 

714.49 

362.20 14572607 

11.08 

48.94 

($214,03) 

98,13 

48,94 

Warrant 

Amount 

120,00 

350,00 

50,00 

104.40 

1,899,81 

7,070,00 

232,79 

187,14 

630,81 

2,680,00 

294,77 

33,68 

300,00 

106,62 

23,01 

655,00 

3,672,23 

1,386,57 

404,20 

PAGE 1 OF 31 

3-296



81800 7786061 

7786061 

7791555 

7791555 

81801 1753 

81802 895824-0 

81803 003364 

003364 

81804 107142 

81805 49199953 

49199979 

49199998 

49200016 

49204861 

49204872 

49204886 

49204903 

49248285 

49254935 

49254935 

81806 S1101681 

S1101681 

81807 20027630 

81808 316614 

316614 

81809 25377 

81810 40135052 

81811 90223A 

81812 POO07530 

81813 6636008-0 

81814 091994A 

091994B 

092048 

81815 PAY APP 

81816 PAY APP 

81817 PAY APP 


11/4/2009 1 :00:42 AM 

ROX Version 10.19.0707;21:12 

Vendor 

Number 

37788 

34048 

22520 

37772 

25165 

21248 

37824 

37843 

34042 

37786 

11888 

37836 

13011 

25874 

10932 

13274 

13274 

13274 

GOPHER 

Pavee 

GRIFFITHS FENCE 

HARDY DIAGNOSTICS 

JOE H. TANNER BASEBALL PRO 



11/03/2009 

Vendor Name 

HARDY MEDIA, INC 


11-001-0000-0-0000-0000-4999 

12-830-0106-0-0835-0000-4300 

11-001-0000-0-0000-0000-4999 

12-830-0106-0-0835-0000-4300 

41-600-0600-0-6500-0000-5640 

12-740-0106-0-0401-0000-4300 

11-001-0000-0-0000-0000-4999 

12-838-0106-0-0835-5300-4300 

NORCOSTCO NORCOSTCO, INC. 11-810-0000-0-6010-0000-4500 

OFFICE DEPOT, INC. 

11-740-0000-0-6010-0000-4500 

11-215-0000-0-6500-0000-4500 

12-575-0101-0-6300-0000-4500 

12-540-0101-0-6110-0000-4500 

12-820-0106-0-1501-0000-4300 

12-830-0106-0-0835-0000-4300 

12-740-0106-0-1701-0000-4300 

41-280-0281-0-7000-0280-4500 

11-720-0000-0-1230-0000-4500 

12-850-0101-0-4930-0000-4300 

12-850-0101-0-4930-0000-4500 

REDDEN MARINE SUPPLY INC 

R.E.!. 

REDLEAF PRESS 

REDLINE 

SIMPLEX GRINNELL LP 

SOCCER LEARNING SYSTEMS 

TRULY NOLEN OF AMERICA INC 

TURF STAR 

THE PRINTING PLACE 

BRUDVIK INC 

BRUDVIK INC 

BRUDVIK INC 

11-001-0000-0-0000-0000-4999 

41-600-0600-0-71 00-0921-6120 

12-902-0101-0-7010-0007-4300 

11-001-0000-0-0000-0000-4999 

12-484-0101-0-1305-0000-4300 

12-484-0101-0-0948-0000-6400 

41-281-0283-0-7100-0217-6120 

12-830-0106-0-0835-0000-4300 

11-215-0000-0-6500-0010-5645 

12-484-0101-0-0109-0000-4300 

33-726-0331-0-6920-0000-4500 

11-520-0000-0-6200-0000-4500 

12-586-0101-0-6430-0000-4500 

41-281-0283-0-7100-0217-6120 

41-256-0283-0-6490-0000-6220 

41-281-0283-0-7100-0218-6120 

Claim 

Amount 

($28.48) 

406.06 

($7.83) 

111.65 

1,050.00 

272.34 

($8.75) 

120.75 

174.83 

23.49 

153.28 

22.14 

71.55 

478_89 

6.57 

43.05 

118.83 

48.19 

370.00 

248.97 

($940.58) 

11,955.08 

68.50 

($23.60) 

320.27 

973.31 

65,975.88 

29.87 

855.00 

396.04 

67.43 

83.74 

151.16 

13,732.20 

31,555.80 

49,205.52 

Warrant 

Number 

14572625 

14572626 

14572627 

14572628 

14572629 

14572630 

14572631 

14572632 

14572633 

14572634 

14572635 

14572636 

14572637 

14572638 

14572639 

14572640 

14572641 

14572642 

Warrant 

Amount 

481.40 

1,050.00 

272.34 

112.00 

174.83 

1,584.96 

11,014.50 

68.50 

296.67 

973.31 

65,975.88 

29.87 

855.00 

396.04 

302.33 

13,732.20 

31,555.80 

49,205.52 

PAGE 30F 31 

5-296



81818 PAY APP 

81819 PAY APP 

81820 PAY APP 

81821 PAY APP 

81822 PAY APP 

81823 PAY APP 

81824 RETENTI 

81825 PAY APP 

81826 PAY APP 

81827 PAY APP 

81828 PAY APP 

81829 PAY APP 

81830 PAY APP 

81831 PAY APP 

81832 PAY APP 

81833 PAY APP 

81834 PAY APP 

81835 PAY APP 

81836 PAY APP 

81837 PAY APP 

81838 PAY APP 

81839 PAY APP 

81840 PAY APP 

81841 PAY APP 

81842 PAY APP 

81843 14515 

81844 7061R 

81845 RETENTI 

81846 PAY APP 

81847 PAY APP 

81848 RETENTI 


11/4/2009 1 :00:44 

ROXVersion 10.19.07(. 

Vendor 

Number 

27028 

34872 

22496 

37727 

37258 

37258 

37144 

37165 

37143 

37166 

13274 

36410 

36411 

37291 

37291 

37168 

37168 

37677 

37677 

37292 

36062 

37146 

37146 

37146 

36276 

37467 

37071 

37071 

37293 

37364 

37236 



11/03/2009 


DOUG WALL CONSTRUCTION. I 41-285-0283-0-6900-0000-6210 

KINCAID INDUSTRIES. INC 41-256-0283-0-6490-0000-6220 

LOS ANGELES AIR CONDITION I 41-256-0283-0-6490-0000-6220 

W.A. RASIC CONSTRUCTION CO 41-281-0283-0-7100-0218-6120 

WESTERN AUDIO VISUAL 41-252-0283-0-0506-0000-6410 

WESTERN AUDIO VISUAL 41-252-0283-0-0506-0000-6410 

ACSS, INC.lFIRST CENTENNIAL 41-287-0283-0-7100-0287-6210 

AIR-EX AIR CONDITIONING, INC. 41-287-0283-0-7100-0287-6210 

ANDERSON,CHARNESKYSTRU 41-287-0283-0-7100-0287-6210 

BEST CONTRACTING SERVICES 41-287-0283-0-7100-0287-6210 

BRUDVIK INC 41-287-0283-0-7100-0287-621 0 

CASTON PLASTERING & DRYW 41-287-0283-0-7100-0287-6210 

EMS CONSTRUCTION. INC. 41-287-0283-0-71 00-0287-6210 

GLAZCON PRODUCTION, INC. 41-287-0283-0-7100-0287-6210 

GLAZCON PRODUCTION, INC. 41-287-0283-0-7100-0287-6210 

JPI DEVELOPMENT GROUP. IN 41-287-0283-0-7100-0287-6210 

JPI DEVELOPMENT GROUP, IN 41-287-0283-0-7100-0287-6210 

KRETSCHMAR & SMITH, INC. 41-287-0283-0-7100-0287-6210 

KRETSCHMAR & SMITH, INC. 41-287-0283-0-7100-0287-6210 

PRECISION CONCRETE CONST 41-287-0283-0-7100-0287-6210 

PRO-CRAFT PLUMBING CO. 41-287-0283-0-7100-0287-6210 

RVH CONSTRUCTORS, INC. \41-287-0283-0-7100-0287-6210 

RVH CONSTRUCTORS, INC. 41-287-0283-0-7100-0287-6210 

RVH CONSTRUCTORS, INC. 41-287-0283-0-7100-0287-6210 

SIERRA LANSCAPE CO. 41-287-0283-0-7100-0287-6210 

SIERRA LANDSCAPE & UNIOIN 41-287-0283-0-7100-0287-6210 

UNION BANK OF CALIFORNIA 41-287-0283-0-7100-0287-6210 

UNION BANK OF CALIFORNIA 41-287-0283-0-7100-0287-6210 

UNITED AUTOMATIC SPRINKLE 41-287-0283-0-7100-0287-6210 

UNIVERSAL ASPHALT CO., INC. 41-287-0283-0-7100-0287-6210 

WELLS FARGO BANK 41-287-0283-0-7100-0287-6210 

Claim Warrant Warrant 

Amount Number Amount 

226.455.00 14572643 226,455.00 

41.192.10 14572644 41.192.10 

59.585.85 14572645 59.585.85 

289.611.14 14572646 289,611.14 

192.614.05 14572647 192,614.05 

44,489.70 14572648 44,489.70 

75.00 14572649 75.00 

119,626.92 14572650 119,626.92 

675.00 14572651 675.00 

183,593.93 14572652 183,593.93 

352,855.95 14572653 352,855.95 

234,122.85 14572654 234,122.85 

23,454.00 14572655 23,454.00 

1,364.35 14572656 1,364.35 

14,079.11 14572.657 14.079.11 

505.44 14572658 505.44 

34,009.07 14572659 34,009.07 

10,345.50 14572660 10,345.50 

1,020.15 14572661 1,020.15 

26,109.72 14572662 26,109.72 

3,011.08 14572663 3,011.08 

1,395.00 14572664 1,395.00 

720.00 14572665 720.00 

9.900.00 14572666 9,900.00 

10,345.50 14572667 10,345.50 

1,149.50 14572668 1,149.50 

26,013.65 14572669 26,013.65 

2,901.08 14572670 2.901.08 

20,192.63 14572671 20,192.63 

95.821.20 14572672 95,821.20 

334.56 14572673 334.56 

pft 'OF 31



81849 


11/4/2009 1 :00:45 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number· 

11517 

Pavee 

ANTHEM BLUE CROSS 



11/03/2009 

Vendor Name 


11-100-0000-0-6600-0000-3420 

11-100-0000-0-6600-0000-3430 

11-101-0000-0-6600-0000-3420 

11-102-0000-0-0701-0000-3420 

11-102-0000-0-4930-0000-3410 

11-102-0000-0-6130-0000-3420 

11-102-0000-0-6780-0000-3420 

11-102-0000-0-6780-0000-3430 

11-105-0000-0-6800-0000-3420 

11-180-0000-0-6730-0000-3420 

11-180-0000-0-6730-0000-3430 

11-180-0000-0-6760-0000-3420 

11-180-0000-0-6930-0000-3430 

11-183-0000-0-6770-0000-3420 

11-189-0000-0-6030-0000-3430 

11-200-0000-0-6600-0000-3420 

11-200-0000-0-6600-0000-3430 

11-215-0000-0,6500-0000-3420 

11-215-0000-0-6510-0000-3420 

11-215-0000-0-6530-0000-3420 

11-215-0000-0-6550-0000-3420 

11-215-0000-0-6800-0000-3420 

11-215-0000-0-6940-0000-3420 

11-215-0000-0-6990-0000-3420 

11-220-0000-0-6720-0000-3420 

11-220-0000-0-6960-0000-3420 

11-220-0000-0-7000-0000-3420 

11-220-0000-0-7010-0000-3420 

11-230-0000-0-6720-0000-3420 

11-230-0000-0-6770-0000'3420 

11-231-0000-0-6770-0000-3420 

11-245-0000-0-6770-0000-3420 

11-400-0000-0-6010-0000-3420 

11-400-0000-0-6010-0000-3430 

11-400-0000-0-6190-0000-3420 

11-404-0000-0-6780-0000-3420 

11-405-0000-0-4930-1200-3410 

11-452-0000-0-6120-0000-3420 

11-452-0000-0-6120-0000-3430 

11-461-0000-0-4930-0000-3420 

11-490-0000-0-6010-0000-3430 

11-500-0000-0-6110-0000-3420 

11-500-0000-0-6110-0000-3430 

Claim 

Amount 

2,540.36 

2,032.28 

3,556.48 

1,016.14 

1,060.95 

1,016.14 

9,610.38 

1,016.14 

2,032.28 

3,048.42 

1,016.14 

1,016.14 

609.68 

2,032.28 

1,829.06 

1,016.14 

1,013.74 

1,320.97 

8,747.43 

12,634.60 

5,962.24 

775.37 

1,016.14 

609.68 

7,641.38 

1,320.98 

355.65 

335.33 

508.06 

3,708.91 

1,016.14 

2,297.55 

1,016.14 

1,016.14 

3,104.98 

965.33 

1,016.14 

3,203.46 

2,032.28 

508.06 

609.68 

1,016.14 

1,016.14 

Warrant 

Number 

14572674 

Warrant 

Amount 

342,448.39 

PAGE 5 OF 31 

7-296




11/4/20091:00:45 -. 

ROX Version 10.19.07 C 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name Account Number 

11-510-0000-0-6960-0000-3420 

11-520-0000-0-6200-0000-3420 

11-520-0000-0-6200-0000-3430 

11-520-0000-0-6480-0000-3420 

11-525-0000-0-6460-0000-3420 

11-525-0000-0-6460-0000-3430 

11-530-0000-0-6300-0000-3430 

11-530-0000-0-6330-0000-3420 

11-530-0000-0-6330-0000-3430 

11-530-0000-0-6340-0000-3420 

11-530-0000-0-6340-0000-3430 

11-545-0000-0-4930-3000-3410 

11-545-0000-0-4930-3000-3430 

11-545-0000-0-6420-0000-3430 

11-561-0000-0-1101-0000-3410 

11-561-0000-0-4930-1000-3410 

11-561-0000-0-6110-0000-3420 

11-570-0000-0-6300-0000-3420 

11-570-0000-0'6300-0000-3430 

11-586-0000-0-6430-0000-3430 

11-710-0000-0-0101-0000-3410 

11-710-0000-0-0109-0000-3410 

11-710-0000-0-0115-0000-3410 

11-710-0000-0-0201-0000-3410 

11-710-0000-0-0614-6000-3410 

11-710-0000-0-0701-0000-3410 

11-710-0000-0-0946-0000-3410 

11-710-0000-0-0948-0000-3410 

11-710-0000-0-2105-0000-3410 

11-710-0000-0-6010-0000-3420 

11-710-0000-0-6010-0000-3430 

11-720-0000-0-1230-0000-341 0 

11-720-0000-0-1230-1000-3410 

11-720-0000-0-1230-2000-3410 

11-720-0000-0-1305-0000-3410 

11-720-0000-0-6010-0000-3420 

11-720-0000-0-6010-0000-3430 

11-730-0000-0-0501-0000-3410 

11-730-0000-0-0502-0000-3410 

11-730-0000-0-0504-0000-3410 

11-730-0000-0-0506-0000-3410 

11-730-0000-0-0701-0000-3410 

11-730-0000-0-0707-1000-3410 

Claim 

Amount 

1,016.14 

8,811.15 

563.18 

1,016.14 

5,411.39 

563.19 

4,160.18 

508.06 

1,532.83 

508.08 

1,016.14 

1,497.79 

172.75 

702.71 

2,330.61 

1,696.95 

1,126.37 

1,016.14 

1,126.37 

1,016.14 

1,060.95 

1,016.14 

1,126.37 

1,016.14 

1,016.14 

1,016.14 

1,126.37 

2,142.51 

1,016.14 

1,016.14 

508.08 

6,194.38 

2,297.55 

2,595.47 

2,232.13 

1,524.22 

1,016.14 

812.91 

1,016.14 

203.23 

609.68 

2,548.97 

406.46 

Warrant 

Number 

Warrant 

Amount 

PAt' ,OF 31 

0-296

C!aim CW AeferenceN 



11/4/2009 1 :00:45 AM 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


11-730-0000-0-1306-3000-3410 

11-730-0000-0-1307-0000-3410 

11-730-0000-0-2204-0000-3410 

11-730-0000-0-6010-0000-3430 

11-740-0000-0-0401-0000-3410 

11-740-0000-0-0901-0000-3410 

11-740-0000-0-1701-0000-3410 

11-740-0000-0-1901-0000-3410 

11-740-0000-0-1902-0000-3410 

11-740-0000-0-1905-0000-3410 

11-740-0000-0-1914-0000-3410 

11-740-0000-0-4930-4200-3410 

11-740-0000-0-6010-0000-3420 

11-740-0000-0-6010-0000-3430 

11-790-0000-0-6010-0000-3420 

11-790-0000-0-6010-0000-3430 

11-810-0000-0-1002-0000-3410 

11-810-0000-0-1002-1000-3410 

11-810-0000-0-1004-0000-3410 

11-810-0000-0-1007-0000-3410 

11-810-0000-0-6010-0000-3420 

11-810-0000-0-6010-0000-3430 

11-820-0000-0-0501-0000-3410 

11-820-0000-0-1101-0000-3410 

11-820-0000-0-1102-0000-3410 

11-820-0000-0-1105-0000-3410 

11-820-0000-0-1501-0000-3410 

11-820-0000-0-1501-0100-3410 

11-820-0000-0-1506-0000-3410 

11-820-0000-0-4930-8000-3410 

11-820-0000-0-6010-0000-3420 

11-820-0000-0-6010-0000-3430 

11-830-0000-0-0835-0000-3410 

11-830-0000-0-6010-0000-3420 

11-830:0000-0-6010-0000-3430 

11-837-0000-0-6960-0000-3430 

11-838-0000-0-6960-0000-3430 

11-839-0000-0-6960-0000-3430 

11-840-0000-0-1509-0000-3410 

11-840-0000-0-2001-0000-3410 

11-840-0000-0-2202-0000-3410 

11-840-0000-0-2205-0000-3410 

11-840-0000-0-2207-0000-3410 

Claim 

Amount 

1,016.14 

406.46 

812.91 

508.06 

3,313.69 

1,126.37 

14,056.17 

1,016.14 

1,016.14 

2.032.28 

1,016.14 

338.68 

1,016.14 

1,016.14 

1,016.14 

1,016.14 

2,142.51 

508.06 

2,232.13 

2,187.32 

508.08 

530.47 

1,016.14 

1,016.14 

371.70 

1,881.04 

7,943.12 

3,158.65 

2,077.09 

1,625.82 

1,016.14 

1,016.14 

4,183.51 

1,126.37 

254.04 

762.10 

508.06 

508.08 

1,126.37 

2,032.28 

1,016.14 

1,524.20 

508.08 

Warrant 

Number 

Warrant 

Amount 

PAGE 70F 31 

9-296

.-' 



81850 

81851 


11/4/20091:00:45AM 

f:lnx VAffiion 10.19.07 07:21:12 

Vendor 

Number 

11517 

23548 

Pavee 

ANTHEM BLUE CROSS 

BLUE CROSS LIFE INSURANCE 



11/03/2009 

Vendor Name 


12-719-0101-0-1230-0000-3430 

12-721-0104-0-6010-0000-3430 

12-725-0101-0-1230-0000-3410 

12-725-01 01-0-601 0-0000-3420 

12-815-0101-0-1002-0000-3430 

12-830-0119-0-0835-5800-3410 

12-850-0101-0-4930-8000-3410 

12-850-0101-0-4930-9000-3410 

12-850-0101-0-6010-0000-3420 

12-901-0101-0-6110-0000-3420 

12-911-0101-0-6310-0000-3420 

12-953-0101-0-7010-0000-3420 

12-962-0101-0-7010-0000-3420 

12-965-0101-0-7010-0008-3420 

33-726-0330-0-6920-0000-3420 

33-726-0331-0-6920-0000-3420 

41-600-0600-0-6500-0000-3420 

41-600-0600-0-6500-0000-3430 

41-600-0600-0-6510-0000-3420 

41-600-0600-0-6550-0000-3420 

69-270-0000-0-5900-0000-3410 

69-270-0000-0-5900-0000-3440 

69-270-0000-0-6740-0000-3420 

69-270-0000-0-6740-0000-3440 

69-270-0000-0-6790-0000-3440 

69-275-0000-0-5900-0000-3440 

69-275-0000-0-6740-0000-3420 

69-275-0000-0-6740-0000-3440 

69·275-0000-0-6790-0000-3440 

69-275-0061-0-5900-0000-3440 

11-270-0000-0-5900-0000-3440 

11-270-0000-0-6740-0000-3440 

69-270-0000-0-5900-0000-3440 

69-270-0000-0-6740-0000-3440 

69-270-0000-0-6790-0000-3440 

69-275-0000-0-5900-0000-3440 

69-275-0000-0-6740-0000-3440 

11-1 00-0000-0-6600-0000-3420 

11-100-0000-0-6600-0000-3430 

11-101-0000-0-6600-0000-3420 

11-102-0000-0-0701-0000-3420 

11-102-0000-0-4930-0000-3410 

Claim 

Amount 

1,060.95 

1,016.14 

1,625.07 

2,540.34 

508.08 

609.68 

225.27 

152.42 

93.87 

2,264.84 

762.10 

1,126.37 

2,264.84 

1,016.14 

406.46 

7,545.29 

965.34 

112.63 

1,016.14 

1,171.18 

11.75 

80.06 

11.75 

2,079.28 

11.75 

14,472.81 

1,126.37 

5,137.26 

2,032.28 

1,016.14 

376.68 

648.68 

4,189.24 

2,699.40 

1,115.31 

4,490.20 

790.97 

31.25 

25.00 

43.75 

12.50 

12.50 

Warrant 

Number 

14572675 

14572676 

Warrant 

' Amount 

14,310.48 

4,175.00 

PAGE 9 OF 31 

11-296




11/4/2009 1 :00:45 AM 

P;(lX VAff:lon 10.19.0707:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


11-525-0000-0-6460-0000-3430 

11-530-0000-0-6300-0000-3430 

11-530-0000-0-6330-0000-3420 

11-530-0000-0-6330-0000-3430 

11-530-0000-0-6340-0000-3420 

11-530-0000-0-6340-0000-3430 

11-545-0000-0-4930-3000-3410 

11-545-0000-0-4930-3000-3430 

11-545-0000-0-6420-0000-3430 

11-561-0000-0-1101-0000-3410 

11-561-0000-0-4930-1000-3410 

11-561-0000-0-6110-0000-3420 

11-570-0000-0-6300-0000-3420 

11-570-0000-0-6300-0000-3430 

11-586-0000-0-8430-0000-3430 

11-710-0000-0-0101-0000-3410 

11-710-0000-0-0109-0000-3410 

11-710-0000-0-0115-0000-3410 

11-710-0000-0-0201-0000-3410 

11-710-0000-0-0614-6000-3410 

11-710-0000-0-0701-0000-3410 

11-710-0000-0-0946-0000-3410 

11-710-0000-0-0948-0000-3410 

11-710-0000-0-2105-0000-3410 

11-710-0000-0-6010-0000-3420 

11-710-0000-0-6010-0000-3430 

11-720-0000-0-1230-0000-341 0 

11-720-0000-0-1230-1000-3410 

11-720-0000-0-1230-2000-3410 

11-720-0000-0-1305-0000-3410 

11-720-0000-0-6010-0000-3420 

11-720-0000-0-6010-0000-3430 

11-730-0000-0-0501-0000-3410 

11-730-0000-0-0502-0000-3410 

11-730-0000-0-0504-0000-3410 

11-730-0000-0-0506-0000-3410 

11-730-0000-0-0701-0000-3410 

11-730-0000-0-0707-1000-3410 

11-730-0000-0-1306-3000-3410 

11-730-0000-0-1307-0000-3410 

11-730-0000-0-2204-0000-3410 

11-730-0000-0-6010-0000-3430 

11-740-0000-0-0401-0000-3410 

Claim 

Amount 

625 

50.63 

6.25 

17.50 

6.25 

12.50 

21.29 

2.13 

7.50 

12.50 

20.88 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

12.50 

25.00 

12.50 

12.50 

6.25 

74.99 

25.00 

31.25 

25.00 

18.75 

12.50 

10.00 

12.50 

2.50 

7.50 

30.00 

5.00 

12.50 

5.00 

10.00 

6.25 

37.50 

Warrant 

Number 

Warrant 

Amount 

PAGE 11 OF 31 

13-296




11/4/20091:00:45 .-. 

ROX Version 10.19.07 C. 

Vendor 

Number Pavee 



11/03/2009 


11·740·0000·0·0901 ·0000·341 0 

11·740·0000·0· 1701 ·0000·341 0 

11·740·0000·0· 1901 ·0000·341 0 

11·740·0000·0·1902·0000·3410 

11·740·0000·0·1905·0000·3410 

11 ·740·0000·0·1914-0000·341 0 

11·740·0000·0·4930·4200·3410 

11·740·0000·0·6010·0000·3420 

11·740·0000·0·6010·0000·3430 

11·790·0000·0·6010·0000·3420 

11·790·0000·0·6010·0000·3430 

11 ·81 0·0000·0·1002·0000·3410 

11 ·81 0·0000·0·1 002·1 000·341 0 

11 ·81 0·0000·0·1004·0000·3410 

11·810·0000·0·1007·0000·3410 

11 ·81 0·0000·0·601 0·0000·3420 

11 ·81 0·0000·0·601 0·0000·3430 

11 ·820·0000·0·0501 ·0000·341 0 

11 ·820·0000·0·1101 ·0000·341 0 

11 ·820·0000·0·1102·0000·3410 

11 ·820·0000·0·1105·0000·3410 

11 ·820·0000·0· 1501 ·0000·341 0 

11 ·820·0000·0·1501 ·01 00·341 0 

11 ·820·0000·0· 1506·0000·3410 

11 ·820·0000·0·4930·8000·341 0 

11 ·820·0000·0·601 0·0000·3420 

11 ·820·0000·0·601 0·0000·3430 

11 ·830·0000·0·0835·0000·341 0 

11 ·830·0000·0·601 0·0000·3420 

11 ·830·0000·0·601 0·0000·3430 

11 ·837·0000·0·6960·0000·3430 

11·838·0000·0·6960·0000·3430 

11·839·0000·0·6960·0000·3430 

11 ·840·0000·0·1509·0000·3410 

11 ·840·0000·0·2001 ·0000·341 0 

11 ·840·0000·0·2202·0000·341 0 

11 ·840·0000·0·2205·0000·341 0 

11 ·840·0000·0·2207·0000·3410 

11 ·840·0000·0·2208,0000·341 0 

11 ·840·0000·0·601 0·0000·3420 

11 ·840·0000·0·601 0·0000·3430 

11 ·850·0000·0·4S30·8000·341 0 

11 ·850·0000·0·4930·81 00·341 0 

Claim 

Amount 

12.50 

172.08 

12.50 

12.50 

25.00 

12.50 

10.42 

12.50 

12.50 

12.50 

12.50 

25.00 

6.25 

25.00 

25.00 

6.25 

6.25 

12.50 

12.50 

4.13 

20.87 

95.00 

37.50 

25.00 

20.00 

12.50 

12.50 

48;20 

12.50 

3.13 

9.37 

6.25 

6.25 

12.50 

25.00 

12.50 

18.75 

6.25 

42.50 

6.25 

6.25 

21.25 

12.50 

Warrant 

Number 

Warrant 

Amount 

PAC? 'OF 31 

.4-29fi




11/4/20091:00:45 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number Payee 



11/03/2009 

Vendor Name 


11-850-0000-0-4930-8200-341 0 

11-850-0000-0-6010-0000-3420 

11-980-0000-0-4930-0000-3410 

11-980-0000-0-4930-6000-3410 

11-980-0000-0-4930-6000-3410 

12-104-0119-0-6800-0000-3420 

12-183-0105-0-6950-0000-3420 

12-215-0105-0-6950-0000-3420 

12-475-0101-0-6780-0000-3420 

12-501-0107-0-6440-0000-3430 

12-525-0101-0-6460-0000-3420 

12-526-0101-0-6300-0000-3430 

12-526-0101-0-6460-0000-3420 

12-540-0101-0-4930-2000-3410 

12-540-0101-0-6110-0000-3420 

12-540-0101-0-6200-0000-3420 

12-540-0101-0-6300-0000-3430 

12-541-0101-0-4930-2000-3410 

12-541-0101-0-4930-8000-3410 

12-541-0101-0-6110-0000-3420 

12-541-0101-0-6300-0000-3430 

12-541-0101-0-6320-0000-3420 

12-545-0101-0-4930-2000-3420 

12-545-0101-0-6420-0000-3420 

12-545-0101-0-6420-0000-3430 

12-545-0101-0-6420-0200-3430 

12-546-0101-0-6300-0000-3430 

12-546-0101-0-6420-0000-3420 

12-546-0101-0-6420-0000-3430 

12-546-0101-0-6420-0100-3420 

12-572-0101-0-6300-0000-3430 

12-575-0101-0-6300-0000-3430 

12-583-0101-0-6010-0000-3420 

12-583-0101-0-6300-0000-3430 

12-586-0101-0-6430-0000-3420 

12-586-0101-0-6430-0000-3430 

12-711-0101-0-6010-0000-3420 

12-719-0101-0-1230-0000-3420 

12-719-0101-0-1230 .. 0000-3430 

12-721-0104-0-6010-0000-3430 

12-725-0101-0-1230-0000-3410 

12-725-0101-0-6010-0000-3420 

12-815-0101-0-1002-0000-3430 

Claim 

Amount 

5.00 

23.96 

12.50 

12.50 

9.38 

75.00 

25.00 

12.50 

12.50 

14.37 

12.50 

1.25 

37.50 

11.25 

10.00 

7.50 

6.25 

1.25 

2.49 

2.50 

5.00 

0.62 

8.50 

29.75 

15.62 

12.50 

12.50 

3.75 

4.38 

8.00 

12.50 

12.50 

37.50 

12.50 

12.50 

12.50 

3.12 

12.50 

12.50 

12.50 

31.26 

31.25 

6.25 

Warrant 

Number 

Warrant 

Amount 

PAGE 13 OF 31 

15-296



81852 


11/4/2009 1 :00:46 

ROX Version 10.19.07 (. 

Vendor 

Number Pavee 

21650 UNUM 



11/03/2009 


12-830-0119-0-0835-5800-3410 

12-850-0101-0-4930-8000-3410 

12-850-0101-0-4930-9000-3410 

12-850-0101-0-6010-0000-3420 

12-901-0101-0-6110-0000-3420 

12-911-0101-0-6310-0000-3420 

12-953-0101-0-7010-0000-3420 

12-962-0101-0-7010-0000-3420 

12-965-0101-0-7010-0008-3420 

33-726-0330-0-6920-0000-3420 

33-726-0331-0-6920-0000-3420 

41-600-0600-0-6500-0000-3420 

41-600-0600-0-6500-0000-3430 

41-600-0600-0-6510-0000-3420 

41-600-0600-0-6550-0000-3420 

69-270-0000-0-6740-0000-3440 

69-275-0000-0-5900-0000-3440 

69-275-0000-0-6740-0000-3420 

69-275-0000-0-6740-0000-3440 

69-275-0000-0-6790-0000-3440 

69-275-0061-0-5900-0000-3440 

11-100-0000-0-6600-0000-3420 

11-100-0000-0-6600-0000-3430 

11-101-0000-0-6600-0000-3420 

11-102-0000-0-0701-0000-3420 

11-102-0000-0-4930-0000-3410 

11-102-0000-0-6780-0000-3420 

11-102-0QOO-0-6780-0000-3430 

11-105-0000-0-6800-0000-3420 

11-180-0000-0-6730-0000-3420 

11-180-0000-0-6730-0000-3430 

11-180-0000-0-6760-0000-3420 

11-180-0000-0-6930-0000-3430 

11-183-0000-0-6770-0000-3420 

11-189-0000-0-6030-0000-3430 

11-200-0000-0-6600-0000-3420 

11-200-0000-0-6600-0000-3430 

11-215-0000-0-6500-0000-3420 

11-215-0000-0-6510-0000-3420 

11-215-0000-0-6530-0000-3420 

11-215-0000-0-6550-0000-3420 

11-215-0000-0-6800-0000-3420 

Claim 

Amount 

7.50 

2.50 

1.88 

1.04 

25.00 

9.38 

12.50 

25.00 

12.50 

5.00 

88.75 

11.88 

1.25 

12.50 

12.50 

25.00 

200.00 

12.50 

75.00 

25.00 

12.50 

8.10 

8,60 

40,10 

1.00 

1,30 

10.80 

1.70 

6.10 

12.30 

2,80 

1.10 

156 

18.70 

4.74 

1.00 

5.58 

2.82 

15,50 

33.10 

6.92 

1,08 

Warrant 

Number 

14572677 

Warrant 

Amount 

1,017,90 

PAC>' '. OF 31 

.&-296




11/412009 1 :00:46 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


11-215-0000-0-6940-0000-3420 

11-215-0000-0-6990-0000-3420 

11-220-0000-0-6720-0000-3420 

11-220-0000-0-6960-0000-3420 

11-220-0000-0-7000-0000-3420 

11-220-0000-0-7010-0000-3420 

11-230-0000-0-6720-0000-3420 

11-230-0000-0-6770-0000-3420 

11-231-0000-0-6770-0000-3420 

11-245-0000-0-6770-0000-3420 

11-400-0000-0-6010-0000-3420 

11-400-0000-0-6010-0000-3430 

11-400-0000-0-6190-0000-3420 

11-404-0000-0-6780-0000-3420 

11-405-0000-0-4930-1200-341 0 

11-452-0000-0-6120-0000-3420 

11-452-0000-0-6120-0000-3430 

11-461-0000-0-4930-0000-3420 

11-490-0000-0-6010-0000-3430 

11-500-0000-0-6110-0000-3420 

11-50'0-0000-0-6110-0000-3430 

11-510-0000-0-6960-0000-3420 

11-520-0000-0-6200-0000-3420 

11-520-0000-0-6200-0000-3430 

11-520-0000-0-6480-0000-3420 

11-525-0000-0-6460-0000-3420 

11-525-0000-0-6460-0000-3430 

11-530-0000-0-6300-0000-3430 

11-530-0000-0-6330-0000-3420 

11-530-0000-0-6330-0000-3430 

11-530-0000-0-6340-0000-3420 

11-530-0000-0-6340-0000-3430 

11-545-0000-0-4930-3000-3410 

11-545-0000-0-4930-3000-3430 

11-545-0000-0-6420-0000-3430 

11-561-0000-0-1101-0000-3410 

11-561-0000-0-4930-1000-3410 

11-561-0000-0-6110-0000-3420 

11-570-0000-0-6300-0000-3420 

11-570-0000-0-6300-0000-3430 

11-586-0000-0-6430-0000-3430 

11-710-0000-0-0101-0000-3410 

11-710-0000·0-0109-0000-3410 

Claim 

Amount 

1.70 

1.79 

15.46 

2.58 

0.69 

1.42 

0.65 

8.12 

3.00 

2.90 

21.40 

3.70 

9.20 

3.04 

1.60 

2.30 

6.30 

1.05 

2.40 

2.10 

3.40 

1.20 

21.30 

0.90 

1.70 

8.90 

0.90 

19.52 

1.85 

2.04 

1.85 

15.30 

2.58 

0.39 

3.36 

4.30 

1.00 

1.20 

1.20 

1.00 

4.00 

7.60 

2.80 

Warrant 

Number 

Warrant 

Amount 

PAGE 15 OF 31 

17-296




11/4/20091:00:46 -. 

ROX VersIon 10.19.07l 

Vendor 

Number Payee 



11/03/2009 


11-710-0000-0-0115-0000-3410 

11-710-0000-0-0201-0000-3410 

11-710-0000-0-0614-6000-3410 

11-710-0000-0-0701-0000-3410 

11-710-0000-0-0946-0000-3410 

11-710-0000-0-0948-0000-3410 

11-710-0000-0-2105-0000-3410 

11-710-0000-0-6010-0000-3420 

11-710-0000-0-6010-0000-3430 

11-720-0000-0-1230-0000-3410 

11-720-0000-0-1230-1000-3410 

11-720-0000-0-1230-2000-3410 

11-720-0000-0-1305-0000-3410 

11-720-0000-0-6010-0000-3420 

11-720-0000-0-6010-0000-3430 

11-730-0000-0-0501-0000-3410 

11-730-0000-0-0502-0000-3410 

11-730-0000-0-0504-0000-3410 

11-730-0000-0-0506-0000-3410 

11-730-0000-0-0701-0000-3410 

11-730-0000-0-0707-1000-3410 

11-730-0000-0-1306-3000-3410 

11-730-0000-0-1307-0000-3410 

11-730-0000-0-2204-0000-3410 

11-730-0000-0-6010-0000-3430 

11-740-0000-0-0401-0000-3410 

11-740-0000-0-0901-0000-3410 

11-740-0000-0-1701-0000-3410 

11-740-0000-0-1901-0000-3410 

11-740-0000-0-1902-0000-3410 

11-740-0000-0-1905-0000-3410 

11-740-0000-0-1914-0000-3410 

11-740-0000-0-4930-4200-3410 

11-740-0000-0-6010-0000-.3420 

11-740-0000-0-6010-0000-3430 

11-790-0000-0-6010-0000-3420 

11-790-0000-0-6010-0000-3430 

11-810-0000-0-1002-0000-3410 

11-810-0000-0-1002-1000-3410 

11-810-0000-0-1004-0000-3410 

11-810-0000-0-1007-0000-3410 

11-810-0000-0-8010-0000-3420 

11-810-0000-0-6010-0000-3430 

Claim 

Amount 

1.20 

1.30 

2.00 

1.80 

11.70 

19.10 

8.40 

2.10 

1.30 

29.79 

5.50 

7.30 

7.10 

2.70 

2.10 

2.08 

4.30 

0.60 

2.58 

6.76 

1.60 

3.00 

3.04 

2.40 

1.30 

5.00 

1.00 

17.05 

2.80 

2.80 

5.30 

3.00 

0.33 

1.70 

3.70 

5.60 

3.40 

4.60 

0.80 

3.80 

14.90 

1.15 

1.15 

Warrant 

Number 

Warrant 

Amount 

PAC'· 'OF 31 

.B-29B




11/4/20091:00:47 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


11 ·820·0000·0·0501 ·0000·341 0 

11·820·0000·0· 1101·0000·3410 

11·820·0000·0·1102·0000·3410 

11·820·0000·0· 11 05·0000·3410 

11·820·0000·0·1501·0000·3410 

11·820·0000·0·1501 ·01 00·341 0 

11·820·0000·0·1506·0000·3410 

11·820·0000·0·4930·8000·3410 

11·820·0000·0·6010·0000·3420 

11·820·0000·0·6010·0000·3430 

11·830·0000·0·0835·0000·3410 

11·830·0000·0·6010·0000·3420 

11·830·0000·0·6010·0000·3430 

11·837·0000·0·6960·0000·3430 

11·838·0000·0·6960·0000·3430 

11 ·839·0000·0·6960·0000·3430 

11 ·840·0000·0·1509·0000·341 0 

11·840·0000·0·2001 ·0000·341 0 

11·840·0000·0·2202·0000·3410 

11·840·0000·0·2205·0000·3410 

11·840·0000·0·2207·0000·3410 

11·840·0000·0·2208·0000·3410 

11·840·0000·0·6010·0000·3420 

11 ·840·0000·0·601 0·0000·3430 

11 ·850·0000·0·4930·8000·341 0 

11·850·0000·0·4930·8100·3410 

11·850·0000·0·4930·8200·3410 

11 ·850·0000·0·601 0·0000·3420 

11·980·0000·0·4930·0000·3410 

11 ·980·0000·0·4930·6000·341 0 

11·980·0000·0·4930·8000·3410 

12·104·0119·0·6800·0000·3420 

12·183·0105·0·6950·0000·3420 

12·215·0105·0·6950·0000·3420 

12·475·0101·0·6780·0000·3420 

12·501·0107·0·6440·0000·3430 

12·525·0101·0·6460·0000·3420 

12·526·0101·0·6300·0000·3430 

12·526·0101·0·6460·0000·3420 

12·540·0101·0·4930·2000·3410 

12·540·0101·0·6110·0000·3420 

12·540·0101·0·6200·0000·3420 

12·540·0101·0·6300·0000·3430 

Claim 

Amount 

1.40 

5.60 

1.32 

7.68 

15.10 

7.40 

2.20 

3.86 

2.40 

2.40 

6.81 

3.70 

1.25 

3.75 

0.70 

0.70 

2.80 

7.10 

2.80 

13.45 

1.85 

8.82 

1.15 

1.15 

2.29 

2.60 

0.44 

3.83 

1.80 

1.50 

1.13 

21.10 

3.80 

1.80 

5.00 

5.46 

5.00 

0.13 

4.10 

1.44 

1.20 

0.50 

0.65 

Warrant 

Number 

Warrant 

Amount 

PAGE 17 OF 31 

19-296



81853 


11/4/2009 1 :00:47 AM 

ROX Version 10.19.0707:21;12 

Vendor 

Number 

36061 

Pavee 

MANAGED HEALTH NETWORK 



11/03/2009 

Vendor Name 


69-275-0000-0-6740-0000-3420 

69-275-0000-0-6740-0000-3440 

69-275-0000-0-6790-0000-3440 

69-275-0061-0-5900-0000-3440 

11-1 00-0000-0-6600-0000-3420 

11-100-0000-0-6600-0000-3430 

11-101-0000-0-6600-0000-3420 

11-102-0000-0-0701-0000-3420 

11-102-0000-0-4930-0000-341 0 

11-102-0000-0-6130-0000-3420 

11-102-0000-0-6780-0000-3420 

11-102-0000-0-6780-0000-3430 

11-105-0000-0-6800-0000-3420 

11-180-0000-0-6730-0000-3420 

11-180-0000-0-6730-0000-3430 

1.1-180-0000-0-6760-0000-3420 

11-180-0000-0-6930-0000-3430 

11-183-0000-0-6770-0000-3420 

11-189-0000-0-6030-0000-3430 

11-200-0000-0-6600-0000-3420 

11-200-0000-0-6600-0000-3430 

11-215-0000-0-6500-0000-3420 

11-215-0000-0-6510-0000-3420 

11-215-0000-0-6530-0000-3420 

11-215-0000-0-6550-0000-3420 

11-215-0000-0-6800-0000-3420 

11-215,0000-0-6940-0000-3420 

11-215-0000-0-6990-0000-3420 

11-220-0000-0-6720-0000-3420 

11-220-0000-0-6960-0000-3420 

11-220-0000-0-7000-0000-3420 

11-220-0000-0-7010-0000-3420 

11-230-0000-0-6720-0000-3420 

11-230-0000-0-6770-0000-3420 

11-231-0000-0-6770-0000-3420 

11-245-0000-0-6770-0000-3420 

11-400-0000-0-6010-0000-3420 

11-400-0000-0-6010-0000-3430 

11-400-0000-0-6190-0000-3420 

11-404-0000-0-6780-0000-3420 

11-405-0000-0-4930-1200-3410 

11-452-0000-0-6120-0000-3420 

Claim 

Amount 

2.00 

17.80 

7.60 

3.40 

7.55 

6.04 

10.57 

3.02 

3.02 

3.02 

27.18 

3.02 

6.04 

9.06 

3.02 

3.02 

1.81 

6.04 

5.42 

3.02 

2.72 

3.93 

25.67 

33.22 

16.01 

2.11 

3.02 

1.81 

22.71 

3.93 

1.05 

1.00 

1.51 

11.02 

3.02 

6.04 

3.02 

3.02 

12.08 

2.87 

3.02 

9.06 

Warrant 

Number 

14572678 

Warrant 

Amount 

1;005.66 

PAGE 19 OF 31 

21-296




11/4/2009 1 :00:47 

AOX Version 10.19.07 t 

Vendor 

Number Pavee 



11/03/2009 


11-452-0000-0-6120-0000-3430 

11-461-0000-0-4930-0000-3420 

11-490-0000-0-6010-000()"3430 

11-500-0000-0-6110-0000-3420 

11-500-0000-0-6110-0000-3430 

11-510-0000-0-6960-0000-3420 

11-520-0000-0-6200-0000-3420 

11-520-0000-0-6200-0000-3430 

11-520-0000-0-6480-0000-3420 

11-525-0000-0-6460-0000-3420 

11-525-0000-0-6460-0000-3430 

11-530-0000-0-6300-0000-3430 

11-530-0000-0-6330-0000-3420 

11-530-0000-0-6330-0000-3430 

11-530-000()"0-6340-0000-3420 

11-530-0000-0-6340-0000-3430 

11-545-0000-0-4930-3000-3410 

11-545-0000-0-4930-3000-3430 

11-545-0000-0-6420-0000-3430 

11-561-0000-0-1101-0000-3410 

11-561-0000-0-4930-1000-3410 

11-561-0000-0-6110-0000-3420 

11-570-0000-0-6300-0000-3420 

11-570-0000-0-6300-0000-3430 

11-586-0000-0-6430-0000-3430 

11-710-0000-0-0101-0000-3410 

11-710-0000-0-0109-0000-3410 

11-710-0000-0-0115-0000-3410 

11-710-0000-0-0201-0000-3410 

11-710-0000-0-0614,6000-3410 

11-710-0000-0-0701-0000-3410 

11-710-0000-0-0946-0000-3410 

11-710-0000-0-0948-0000-3410 

11-710-0000-0-2105-0000-3410 

11-710-0000-0-6010-0000-3420 

11-71 0-0000-0-601 0-0000-3430 

11-720-0000-0-1230-0000-3410 

11-720-0000-0-1230-1000-3410 

11-720-0000-0-1230-2000-3410 

11-720-0000-0-1305-0000-3410 

11-720-0000-0-6010-0000-3420 

11-720-0000-()"6010-0000-3430 

11-730-0000-0.Q501-0000-341 0 



6.04 

1.51 

1.81 

3.02 

3.02 

3.02 

25.37 

1.51 

3.02 

15.10 

1.51 

12.24 

1.51 

4.23 

1.51 

3.02 

5.14 

0.51 

1.81 

3.02 

5.04 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

3.02 

6.04 

3.02 

3.02 

1.51 

18.12 

6.04 

7.55 

6.04 

4.53 

3.02 

2.42 

PAl" 10F 31 

_2-296




11/4/2009 1 :00:47 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


1 1 -730-0000-0-0502-0000-3410 

1 1 -730-0000-0-0504-0000-3410 

1 1 -730-0000-0-0506-0000-3410 

1 1 -730-0000-0-0701 -0000-3410 

11 -730-0000-0-0707-1000-34 10 

1 1 -730-0000-D-1306-3000-3410 

11 -730-0000-0-1307-0000-3410 

1 1 -730-0000-0-2204-0000-34 10 

1 1 -730-0000-0-601 0-0000-3430 

11 -740-0000-0-0401 -0000-3410 

11 -740-0000-0-0901 -0000-3410 

11-740-0000-0-1701-0000-3410 

11-740-0000-0-1901 -0000-341 0 

1 1 -740-0000-0-1902'0000-3410 

11 -740-0000-0-1905-0000-3410 

11-740-0000-0-1914-0000-3410 

1 1 -740-0000-0-4930-4200-3410 

1 1 -740-0000-0-6010-0000-3420 

1 1 -740-0000-0-6010-0000-3430 

1 1 -790-0000-0-601 0-0000-3420 

1 1 -790-0000-0-601 0-0000-3430 

1 1 -81 0-0000-0-1002-0000-3410 

11 -81 0-0000-0-1 002-1 000-3410 

11-810-0000-0-1004-0000-3410 

1 1 -81 0-0000-0-1007-0000-34.10 

11 -81 0-0000-0-601 0-0000-3420 

1 1 -81 0-0000-0-601 0-0000-3430 

11 -820-0000-0-0501 -0000-3410 

11 -820-0000-0-1 1 01 -0000-3410 

1 1 -820-0000-0-1 1 02-0000-3410 

1 1-820-0000-0-1 1 05-0000-3410 

11 -820-0000-0-1501-0000-3410 

11 -820-0000-0-1 501 -01 00-3410 

1 1 -820-0000-0-1506-0000-3410 

1 1 -820-0000-0-4930-8000-3410 

1 1 -820-0000-0-601 0-0000-3420 

1 1 -820-0000-0-601 0-0000-3430 

1 1 -830-0000-0-0835-0000-341 0 

11 -830-0000-0-601 0-0000-3420 

11 -830-0000-0-601 0-0000-3430 

11-837-0000-0-6960-0000-3430 

11-838-0000-0-6960-0000-3430 

11-839-0000-0-6960-0000-3430 

Claim 

Amount 

3.02 

0.60 

1.81 

7.25 

1.21 

3.02 

1.21 

2.42 

1.51 

9.06 

3.02 

41.58 

3.02 

3.02 

6.04 

3.02 

2.52 

3.02 

3.02 

3.02 

3.02 

6.04 

1.51 

6.04 

6.04 

1.51 

1.51 

3.02 

3.02 

1.00 

5.04 

22.95 

9.06 

6.04 

4.83 

3.02 

. 3.02 

11.65 

3.02 

0.76 

2.26 

1.51 

1.51 

Warrant 

Number 

Warrant 

Amount 

PAGE 21 OF 31 

23-296



81854 


11/4/20091:00:47 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number 

24309 

Payee 

DELTA DENTAL OF CALIFORNIA 



11/03/2009 

Vendor Name 


12-583-0101-0-6300-0000-3430 

12-586-0101-0-6430-0000-3420 

12-586-0101-0-6430-0000-3430 

12-711-0101-0-6010-0000-3420 

12-719-0101-0-1230-0000-3420 

12-719-0101-0-1230-0000-3430 

12-721-0104-0-6010-0000-3430 

12-725-0101-0-1230-0000-3410 

12-725-01 01-0-601 0-0000-3420 

12-815-0101-0-1002-0000-3430 

12-830-0119-0-0835-5800-3410 

12-850-0101-0-4930-8000-3410 

12-850-0101-0-4930-9000-3410 

12-850-0101-0-6010-0000-3420 

12-901-0101-0-6110-0000-3420 

12-911-0101-0-6310-0000-3420 

12-953-0101-0-7010-0000-3420 

12-962-0101-0-7010-0000-3420 

12-965-0101-0-7010-0008-3420 

33-726-0330-0-6920-0000-3420 

33-726-0331-0-6920-0000-3420 

41-600-0600-0-6500-0000-3420 

41-600-0600-0-6500-0000-3430 

41-600-0600-0-6510-0000-3420 

41-600-0600-0-6550-0000-3420 

69-270-0000-0-6740-0000-3440 

69-275-0000-0-5900-0000-3440 

69-275-0000-0-6740-0000-3420 

69-275-0000-0-6740-0000-3440 

69-275-0000-0-6790-0000-3440 

69-275-0061-0-5900-0000-3440 

11-100-0000-0-6600-0000-3420 

11-1 00-0000-0-6600-0000-3430 

11-101-0000-0-6600-0000-3420 

11-102-0000-0-0701-0000-3420 

11-102-0000-0-6130-0000-3420 

11-102-0000-0-6780-0000-3420 

11-102-0000-0-6780-0000-3430 

11-105-0000-0-6800-0000-3420 

11-180-0000-0-6730-0000-3420 

11-180-0000-0-6730-0000-3430 

11-180-0000-0-6760-0000-3420 

Claim 

Amount 

3.02 

3.02 

3.02 

0.75 

3.02 

3.02 

3.02 

7.55 

7.55 

1.51 

1.81 

0.61 

0.45 

0.25 

6.04 

2.27 

3.02 

6.04 

3.02 

1.21 

21.44 

2.87 

0.30 

3.02 

3.02 

6.04 

48.32 

3.02 

18.12 

6.04 

3.02 

270.28 

216.22 

378.38 

108.11 

108.11 

648.66 

108.11 

216.22 

324.33 

108.11 

108.11 

Warrant 

Number 

14572679 

Warrant 

Amount 

32,541.11 

PAGE 230F 31 

25-296




11/4/2009 1 :00:48 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


11-545-0000-0-4930-3000-3410 

11-545-0000-0-4930-3000-3430 

11-561-0000-0-4930-1000-3410 

11-561-0000-0-6110-0000-3420 

11-570-0000-0-6300-0000-3420 

11-570-0000-0-6300-0000-3430 

11-586-0000-0-6430-0000-3430 

11-710-0000-0-0109-0000-3410 

11-710-0000-0-0115-0000-3410 

11-710-0000-0-0201-0000-3410 

11-710-0000-0-0614-6000-3410 

11-710-0000-0-0701-0000-3410 

11-71 0-0000-0-0946-0000-341 0 

11-710-0000-0-0948-0000-3410 

11-710-0000-0-2105-0000-3410 

11-710-0000-0-6010-0000-3420 

11-710-0000-0-6010-0000-3430 

11-720-0000-0-1230-0000-341 0 

11-720-0000-0-1230-1000-3410 

11-720-0000-0-1230-2000-3410 

11-720-0000-0-6010-0000-3420 

11-720-0000-0-6010-0000-3430 

11-730-0000-0-0501-0000-3410 

11-730-0000-0-0502-0000-3410 

11-730-0000-0-0504-0000-3410 

11-730-0000-0-0506-0000-3410 

11-730-0000-0-0701-0000-3410 

11-730-0000-0-0707-1000-3410 

11-730-0000-0-1306-3000-3410 

11-730-0000-0-1307-0000-3410 

11-730-0000-0-2204-0000-3410 

11-730-0000-0-6010-0000-3430 

11-740-0000-0-0401-0000-3410 

11-740-0000-0-0901-0000-3410 

11-740-0000-0-1701-0000-3410 

11-740-0000-0-1901-0000-3410 

11-740-0000-0-1902-0000-3410 

11-740-0000-0-1905-0000-3410 

11-740-0000-0-1914-0000-3410 

11-740-0000-0-4930-4200-3410 

11-740-0000-0-6010-0000-3420 

11-740-0000-0-6010-0000-3430 

11-790-0000-0-6010-0000-3420 

Claim 

Amount 

159.36 

18.38 

180.54 

10B.11 

108.11 

108.11 

108.11 

108.11 

108.11 

108.11 

108.11 

108.11 

108.11 

216.22 

108.11 

108.11 

54.06 

540.46 

108.11 

270.28 

162.17 

108.11 

86.49 

108.11 

21.62 

64.87 

259.46 

43.24 

108.11 

43.24 

B6.49 

54.05 

216.22 

108.11 

1,109.94 

108.11 

10B.11 

216.22 

108.11 

36.03 

108.11 

108.11 

10B.11 

Warrant 

Number 

Warrant 

Amount 

PAGE 25 OF 31 

27-296




11/4/2009 1 :00:48 

ROX Version 10.19.07 c.. 

Vendor 

Number Payee 



11/03/2009 


11-790-0000-0-6010-0000-3430 

11-810-0000-0-1002-0000-3410 

11-810-0000-0-1002-1000-3410 

11-810-0000-0-1007-0000-3410 

11-810-0000-0-6010-0000-3420 

11-820-0000-0-0501-0000-3410 

11-820-0000-0-1101-0000-3410 

11-820-0000-0-1102-0000-3410 

11-820-0000-0-1105-0000-3410 

11-820-0000-0-1501-0000-3410 

11-820-0000-0-1501-0100-3410 

11-820-0000-0-1506-0000-3410 

11-820-0000-0-4930-8000-3410 

. 11-820-0000-0-6010-0000-3420 

11-820-0000-0-6010-0000-3430 

11-830-0000-0-0835-0000-3410 

11-830-0000-0-6010-0000-3420 

11-830-0000-0-6010-0000-3430 

11-837-0000-0-6960-0000-3430 

11-838-0000-0-6960-0000-3430 

11-839-0000-0-6960-0000-3430 

11-840-0000-0-1509-0000-3410 

11-840-0000-0-2001-0000-3410 

11-840-0000-0-2202-0000-3410 

11-840-0000-0-2205-0000-3410 

11-840-0000-0-2207-0000-3410 

11-840-0000-0-2208-0000-3410 

11-840-0000-0-6010-0000-3420 

11-850-0000-0-4930-8000-3410 

11-850-0000-0-4930-8100-3410 

11-850-0000-0-4930-8200-3410 

11-850-0000-0-6010-0000-3420 

11-980-0000-0-4930-0000-3410 

11-980-0000-0-4930-6000-3410 

11-980-0000-0-4930-8000-3410 

12-104-0119-0-6800-0000-3420 

12-183-0105-0-6950-0000-3420 

12-215-0105-0-6950-0000-3420 

12-475-0101-0-6780-0000-3420 

12-501-0107-0-6440-0000-3430 

12-525-0101-0-6460-0000-3420 

12-526-0101-0-6300-0000-3430 

12-526-0101-0-6460-0000-3420 

Claim 

Amount 

108.11 

216.22 

54.05 

108.11 

54.06 

108.11 

108.11 

35.68 

180.54 

821.64 

324.33 

108.11 

172.98 

108.11 

108.11 

308.76 

108.11 

27.03 

81.08 

54.05 

54.06 

108.11 

216.22 

108.11 

162.16 

54.06 

259.46 

54.05 

183.79 

108.11 

43,24 

207.21 

108 11 

108.11 

81.08 

432.44 

216.22 

108,11 

108.11 

81.08 

108.11 

10.81 

108.11 

Warrant 

Number 

Warrant 

Amount 

PA(l 'OF 31 

M-?QR




11/4/2009 1 :00:48 AM 

ROX VersIon 10.19.0707:21:12 

Vendor 

Number Pavee 



11/03/2009 

Vendor Name 


12-540-0101-0-4930-2000-3410 

12-540-0101-0-6110-0000-3420 

12-540-0101-0-6200-0000-3420 

12-540-0101-0-6300-0000-3430 

12-541-0101-0-4930-2000-3410 

12-541-0101-0-4930-8000-3410 

12-541-0101-0-6110-0000-3420 

12-541-0101-0-6300-0000-3430 

12-541-0101-0-6320-0000-3420 

12-545-0101-0-4930-2000-3420 

12-545-0101-0-6420-0000-3420 

12-545-0101-0-6420-0000-3430 

12-545-0101-0-6420-0200-3430 

12-546-0101-0-6420-0000-3420 

12-546-0101-0-6420-0000-3430 

12-546-0101-0-6420-0100-3420 

12-572-0101-0-6300-0000-3430 

12-575-0101-0-6300-0000-3430 

12-583-0101-0-6010-0000-3420 

12-583-0101-0-6300-0000-3430 

12-586-0101-0-6430-0000-3430 

12-711-0101-0-6010-0000-3420 

12-721-0104-0-6010-0000-3430 

12-725-0101-0-1230-0000-3410 

12-725-0101-0-6010-0000-3420 

12-815-0101-0-1002-0000-3430 

12-830-0119-0-0835-5800-3410 

12-850-0101-0-4930-8000-3410 

12-850-0i 01-0-4930-9000-341 0 

12-850-0101-0-6010-0000-3420 

12-901-0101-0-6110-0000-3420 

12-911-0101-0-6310-0000-3420 

12-953-0101-0-7010-0000-3420 

12-962-0101·0-7010-0000-3420 

12-965-0101-0-7010-0008-3420 

33-726·0330-0-6920-0000·3420 

33-726·0331-0-6920-0000·3420 

41-600-0600-0-6500·0000-3420 

41-600·0600-0-6500-0000·3430 

41-600·0600-0-6510·0000-3420 

69-270-0000-0-5900-0000-3410 

69-270-0000-0-5900-0000-3440 

69-270-0000-0-6740-0000-3420 

Claim 

Amount 

97.30 

86.49 

64.87 

54.06 

10.81 

21.62 

21.62 

43.24 

5.41 

73.51 

257.30 

51.89 

108.11 

32.43 

37.84 

69.20 

108.11 

108.11 

216.22 

108.11 

108.11 

27.03 

108.11 

54.14 

270.27 

54.06 

64.87 

21.62 

16.22 

9.01 

54.05 

81 08 

108.11 

54.06 

108.11 

4324 

767.59 

102.71 

10.81 

108.11 

108.11 

540.55 

108.11 

Warrant 

Number 

Warrant 

Amount 

PAGE 27 OF 31 

29-296



81855 PAY APP 

81856 PAY APP 

81857 124861 

81858 85708 

81859 87281B 

81860 X 10-09-12 

81861 X 10-09-BB 

81862 X 10-09-AB 

81863 39350366 

39350366 

81864 879243-0 

880062-0 

880872-0 

882059-0 

882060-0 

81865 11712379 

11739180 

81866 48592963 

48592963 

48592964 

48992102 

48992109 

48992109 

49011184 

49037143 

49037190 

49180383 

49180654 

49184317 

49286773 

49286795 

49286810 


11/4/2009 1 :00:51 

ROX Version '0.19.07 (. 

Vendor 

Number 

27028 

27028 

37702 

32322 

32322 

20755 

20755 

20755 

28906 

22520 

36243 

21248 



11/03/2009 

Pavee Vendor Name Accoun1 Number 

69-270-0000-0-6740-0000-3440 

69-275-0000-0-5900-0000-3440 

69-275-0000-0-6740-0000-3420 

69-275-0000-0-6740-0000-3440 

69-275-0000-0-6790-0000-3440 

69-275-0061-0-5900-0000-3440 

DOUG WALL CONSTRUCTION, I 41-281-0283-0-7100-0217-6120 

DOUG WALL CONSTRUCTION, I 41-256-0283-0-6490-0000-6220 

FARNSWORTH GROUP 41-287-0283-0-7100-0287-6222 

HMC ARCHITECTS 41-288-0280-0-1230-0000-6223 

HMC ARCHITECTS 41-289-0283-0-2133-0000-6223 

KEITH PROUTY 41-281-0283-0-7100-0217-6125 

KEITH PROUTY 41-252-0283-0-0506-0000-6225 

KEITH PROUTY 41-285-0283-0-6900-0000-6225 

B & H PHOTO 11-001-0000-0-0000-0000-4999 

12-810-0106-0-1002-0000-4300 

HARDY DIAGNOSTICS HARDY MEDIA, INC 12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

MATCOTOOLS 12-484-0101-0-0948-0000-4300 

12-484-0101-0-0948-0000-4300 

OFFICE DEPOT, INC. 12-545-0101-0-6420-0000-4500 

12-545-0101-0-6420-0000-4500 

12-545-0101-0-6420-0000-4500 

11-180-0000-0-6730-0000-4500 

11-180-0000-0-6730-0000-4500 

11-180-0000-0-6730-0000-4500 

11-710-0000-0-6010-0000-4550 

11-710-0000-0-6010-0000-4550 

11-710-0000-0-6010-0000-4550 

11-180-0000-0-6730-0000-4500 

11-180-0000-0-6730-0000-4500 

11-180-0000-0-6730-0000-4500 

12-484-0101-0-1305-0000-4500 

12-484-0101-0-1305-0000-4300 

12-710-0106-0-0201-0000-4300 


Amount 

756.77 

1,621.65 

108.11 

540.55 

216.22 

108.11 

Number Amount 

411,529.41 14572680 411,529.41 

208,729.80 14572681 208,729.80 

4,488.50 14572682 4,488.50 

11,212.00 14572683 11,212.00 

16.77 14572684 16.77 

13,800.00 14572685 13,800.00 

4,500.00 14572686 4,500.00 

4,725.00 14572687 4,725.00 

($10.41 ) 14572688 123.95 

134.36 

1,126.79 

234.47 

351.70 

50.30 

351.70 

14572689 2,114.96 

398.41 

31.70 

14572690 430.11 

255.68 

19.55 

88.04 

21.49 

65.77 

135,86 

30.19 

($30.19) 

80.65 

($28.14) 

28.06 

($26.88) 

688.69 

62.35 

22.42 

14572691 5,615.27 

PA(' '. OF 31



49286880 

49286926 

49286997 

49287006 

49287063 

49287063 

49287121 

49287167 

49287167 

49420597 

49420597 

81867 ML09-031 

ML09-031 

81868 943 

81869 40529 

81870 71573323 

71583397 

71588790 

71593310 

81871 OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

OIST 

81872 INV 


11/4/2009 1 :00:51 AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number 

37760 

25872 

25591 

12815 

37545 

22165 



11/03/2009 


11-810-0000-0-6010-0000-4500 

12-810-0106-0-1002-0000-4300 

12-962-0101-9-7010-0000-4500 

12-962-0101-9-7010-0000-4500 

11-790-0000-0-0801-0000-4500 

11-790-0000-0-0801-0000-4500 

11-1 02-0000-0-6780-0000-4500 

11-400-0106-0-6190-0000-4500 

12-400-0106-0-6190-0000-4300 

11-810-0000-0-6010-0000-4500 

11-810-0000-0-6010-0000-4500 

OFFICE OF INTERNATIONAL ED 

11-001-0000-0-0000-0000-4999 

12-583-0101-0-2299-0000-4500 

SCREENING FOR MENTAL HEAL 

12-501-0107-0-6440-0000-4500 

SYSTEMS TECHNOLOGY ASSO SYSTEMS TECHNOLOG 11-102-0000-0-6780-0000-4500 

WAXIE SANITARY SUPPLY 

11-241-0000-0-6770-0000-4500 

11-241-0000-0-6770-0000-4500 

. 11-241-0000-0-6770-0000-4500 

11-241-0000-0-6770-0000-4500 

ENVOY PLAN SERVICES 

CERIOIAN BENEFITS SERVICES 

11-271-0000-0-0801-0000-3710 

11-271-0000-0-6000-0000-3730 

11-272-0000-0-6600-0000-3730 

11-272-0000-0-6770-0000-3720 

11-273-0000-0-0801-0000-371 0 

11-273-0000-0-6000-0000-3720 

11-273-0000-0-6770-0000-3720 

11-530-0000-0-6300-0000-3730 

11-586-0000-0-6430-0000-3730 

12-104-0119-0-6800-0000-3720 

12-501-0107-0-6440-0000-3710 

12_541_0101_0_6110_0000_3730 

12-545-0101-0-6420-0000-3710 

12-545-0101-0-6420-0000-3720 

12-546-0101-0-6420-0100-3710 

12-572-0101-0-6300-0000-3730 

12-575-0101-0-6300-0000-3730 

12-583-0101-0-6010-0000-3720 

12-583-0101-0-6010-0000-3730 

12-586-0101-0-6430-0000-3730 

11-220-0000-0-6720-0000-3400 

Claim 

Amount 

314.21 

506.99 

1,874.97 

65.22 

435.04 

3.40 

481.93 

20.60 

499.37 

($48.31) 

48.31 

($13.13) 

163.13 

130.44 

210.98 

8,253.99 

4,866.73 

1,979.69 

1,402.28 

7,498.73 

630.00 

1,400.00 

1,100.00 

371.25 

3,766.25 

385.00 

90.00 

120.00 

200.00 

90.00 

30.00 

50.40 

67.50 

49.20 

120.00 

240.00 

100.00 

120.00 

120.00 

125.00 

Warrant 

Number 

14572692 

14572693 

14572694 

14572695 

14572696 

14572697 

Warrant 

Amount 

150.00 

130.44 

210.98 

16,502.69 

16,548.33 

125.00 

PAGE 29 OF 31 

31-296



427202 

427428 

427547 

81894 S1679984. 

S1681185. 

S1682036. 

81895 714795 

717229 

81896 46247 

81897 AJ90706-1 

AJ91999-1 

AJ92085-1 

AJ92836-1 


11/4/20091:00;54AM 

QI"IY \/0'\"" 10 10 07 07'?1'1? 

Vendor 

Number 

20985 

16519 

35539 

18512 

Pavee 

DESERT ELECTRIC SUPPLY, IN 

GENUINE PARTS CO. 

WE'VE GOT IT MAID 

E. S. BABCOCK & SONS, INC. 



11/03/2009 


11-215-0000-0-6500-0000-4500 

12-710-0106-0-0946-0000-4300 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

11-215-0000-0-6500-0000-4500 

NAPA AUTO PARTS 11-215-0000-0-6550-0000-4500 

11-215-0000-0-6550-0000-4500 

41-280-0281-0-7000-0000-5600 

11-215-0000-0-6500-0000-5620 

11-215-0000-0-6500-0000-5620 

11-215-0000-0-6500-0000-5620 

11-215-0000-0-6500-0000-5620 

Warrant Total: 

Authorized By: WADE ELLIS 

Expenditure Summary By Fund 

Out Of State Sales Tax Amt: 

11 

12 

33 

41 

69 

Total: 

($1,037.68) 

$383,005.50 

$94,934.52 

$10,400.94 

$2,996,776.70 

$43,917.71 

$3,527,997.69 

Claim 

Amount 

15.90 

69.70 

1,098.59 

5.83 

772.13 

225.33 

11.41 

17.39 

150.00 

15.00 

50.00 

15.00 

15.00 

134 

Warrant 

Number 

14572719 

14572720 

14572721 

14572722 

Warrant 

Amount 

1,003.29 

28.80 

150.00 

95.00 

$3,527,997.69 

PAGE 31 OF 31 

33-296



81899 627 

81900 301000-41 

81901 301100-41 

81902 300703-41 

81903 001-1-410 

81904 0010-410 

81905 300900-41 

81906 50449247- 

81907 TPOCT 

81908 TPOCT 

81909 TPOCT 

81910 TPOCT 

81911 TPOCT 

81912 TPOCT 

81913 TPOCT 

81914 TPOCT 

81915 CASH 

81916 70720 

81917 TRAVEL 

81918 71031 

81919 TRAVEL 

81920 X W-SOCCE 

81921 49259872 

81922 X 130286 

81923 COBRA-O 

81924 1045013 

5130857 

5130859 

81925 91026034 

81926 2852 

81927 X RENT 


11/6/2009 1 :00:1 0 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number 

35262 

10036 

10036 

10036 

10036 

10036 

10036 

23992 

34965 

29138 

20277 

37888 

37108 

28061 

24643 

24576 

29225 

36806 

22777 

22211 

13601 

25515 

21248 

36083 

24309 

20438 

28836 

37469 

37887 



11/05/2009 


THINK EDUCATION SOLUTIONS 

12-525-0119-0-6720-0000-5320 

COACHELLA VALLEY WATER 01 






IMPERIAL IRRIGATION DISTRIC 

MARY POWERS 

PATRICIA MENDEZ 

MARIA MAGANA 

RANJAN KHADKA 

MARKDEMRY 

JOANNE DECAPITE 

JANET ASSOF 

MANUELG.ABROGUENA 

LISA MCFADDEN 

EDWIN DEAS 

BINA ISAAC 

CHRISTINA DELGADO 

ELAINE SNYDER 

JOSEPH CURIE 


BURKE, WILLIAMS & SORENSE 

DELTA DENTAL OF CALIFORNIA 

HOME DEPOT 


BLACKHAWK ENGINEERING 

DOUG JONES 

11_299_0000_0_6570_0000_5530 

11-299-0000-0-6570-0000-5530 

11_299_0000_0_6570_0000_5530 

33-726-0331-0-6920-0000-5500 

11-299-0000-0-6570-0000-5530 

11-299-0000-0-6570-0000-5530 

11-299-0000-0-6570-0010-5520 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

11_246_0000_0_6950_0000_3900 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

12-583-0101-0-2299-0000-4700 

11-299-0000-0-6570-0000-5540 

12-130-0101-3-6780-0000-5200 

12-583-0101-0-2299-0000-4700 

11-230-0000-0-6770-0000-5210 

11-839-0000-0-6960-0000-5191 

11-231-0000-0-6770-0000-4500 

11-200-0000-0-6890-0000-5730 

11-220-0000-0-6791-0000-3400 

12-810-0101-0-1001-0015-4500 

12-810-0106-0-1002-0000-4300 

12-810-0101-0-1001-0015-4500 

33-726-0330-0-6920-0000-4700 

11-215-0000-0-6500-0000-5645 

12-906-0101-0-7010-0000-5630 

Claim Warrant 

Amount Number 

1,499.00 14575591 

216.03 14575592 

215.00 14575593 

67.50 14575594 

127.50 14575595 

2,055.17 14575596 

218.09 14575597 

2,156.57 14575598 

21.00 14575599 

34.25 14575600 

34.25 14575601 

36.00 14575602 

24.75 14575603 

15.75 14575604 

15.75 14575605 

33.00 14575606 

50.00 14575607 

74.62 14575608 

66.82 14575609 

85.62 14575610 

75.35 14575611 

78.00 14575612 

3,005.85 14575613 

142.30 14575614 

108.11 14575615 

431.20 14575616 

29.23 

239.37 

517.22 14575617 

310.39 14575618 

7,200.00 14575619 

Warrant 

Amount 

1,499.00 

216.03 

215.00 

67.50 

127.50 

2,055.17 

218.09 

2,156.57 

21.00 

34.25 

34.25 

36.00 

24.75 

15.75 

15.75 

33.00 

50.00 

74.62 

66.82 

85.62 

75.35 

78.00 

3,005.85 

142.30 

108.11 

699.80 

517.22 

310.39 

7,200.00 

PAGE 1 OF 4 

3-196



81928 10092472 

81929 13646986 

81930 TPOCT 

81931 TPOCT 

81932 TPOCT 

81933 TPOCT 

81934 TPOCT 

81935 TPOCT 

81936 TPOCT 

81937 TPOCT 

81938 TPOCT 

81939 TPOCT 

81940 TRAVEL 

81941 TRAVEL 

TRAVEL 

81942 67369 

81943 TRAVEL 

81944 67328 

81945 65392 

65393 

81946 67944 

81947 61363 

81948 TRAVEL 

81949 TRAVEL 

81950 TRAVEL 

81951 TRAVEL 

81952 63317 

63317 

81953 72202 

81954 51974 

51981 

81955 70513 

RIVERSIDE COUNn:. 

11/6/20091:00:12 

Vendor 

Number 

10045 

26282 

18369 

26219 

29225 

28045 

33277 

18097 

23166 

37080 

17806 

24430 

36174 

36806 

36346 

37796 

37646 

25527 

227n 

35491 

25005 

21333 

17727 

24535 

27377 

23667 

37107 

35988 

Pavee 

SPARKLETTS WATER CORP 



11/05/2009 


12-575-0101-0-6300-0000-4500 

US BANK - OFFICE EQUIPMENT 11-230-0000-0-6770-0000-5635 

BLANCA ZAZU ETA 11-246-0000-0-6950-0000-3900 

MARl SOL REYES 11-246-0000-0-6950-0000-3900 

LISA MCFADDEN 11-246-0000-0-6950-0000-3900 

THANG LE 11-246-0000-0-6950-0000-3900 

JACKIE TIEN THUY TRAN LE 11-246-0000-0-6950-0000-3900 

TIM JOHNSON 11-246-0000-0-6950-0000-3900 

KHANH HOANG 

11-246-0000-0-6950-0000-3900 

BARBARA GARZA 11-246-0000-0-6950-0000-3900 

JOSIELIND FERRER 

CAROLYN ACORD 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

JOHN JARAMILLO 12-484-0101-0-6010-0000-5220 

EDWIN DEAS 11-200-0000-0-6600-0000-5220 

11-200-0000-0-6600-0000-5220 

ANA MCGRAW 

12-180-0101-9-6760-0000-4500 

BARBARA GRAINGE 11-837-0000-0-6960-0000-5222 

FARLEY HERZEK 11-299-0000-0-6570-0000-5540 

CARL FARMER 

12-745-0101-9-1901-0000-4500 

12-745-0101-9-1901-0000-4500 

BINAISAAC 

11-299-0000-0-6570-0000-5540 

BECKY BROUGHTON 

11-101-0000-0-6600-0000-5540 

MONICA LANGELLA 

12-484-0101-0-1230-0000-5220 

MARIA JASSO 

12-535-0101-0-6190-0000-5220 

GINA CUNNINGHAM 

12-850-0101-0-4930-0000-5220 

BLANCA MONTENEGRO 

12-850-0101-0-4930-0000-5220 

CAROL LASQUADE 12-586-0101-0-6430-0000-4500 

12-586-0101-0-6430-0000-4700 

MARY K. TOTIEN 

12-740-0106-0-601 0.-0000-4300 

NANCY BLAIR-MOORE 33-72&-0331-0-6920-0000-4300 

33-72&-0331-0-6920-0000-4500 

PILAR AGUDELO 

11-820-0000-0-6010-0000-4700 



40.82 14575620 40.82 

1,992.02 14575621 1,992.02 

24.00 14575622 24.00 

29.25 14575623 29.25 

18.00 14575624 18.00 

15.75 14575625 15.75 

15.75 14575626 15.75 

29.25 14575627 29.25 

40.50 14575628 40.50 

15.75 14575629 15.75 

18.00 14575630 18.00 

20.25 14575631 20.25 

140.80 14575632 140.80 

78.10 

95.85 

14575633 173.95 

29.76 14575634 29.76 

77.00 14575635 77.00 

60.00 14575636 60.00 

661.06 

269.71 

14575637 930.77 

73.79 14575638 73.79 

60.99 14575639 60.99 

25.00 14575640 25.00 

157.20 14575641 157.20 

42.02 14575642 42.02 

48.62 14575643 48.62 

69.31 

98.19 

14575644 167.50 

4.30 14575645 4.30 

18.43 

16.26 

14575646 34.69 

127.54 14575647 127.54 

P 20F 4



81982 11-1-09 

81983 159265-41 

81984 360-410 

81985 300600-41 

81986 300500-41 

81987 300400-41 

81988 300300-41 

81989 300200-41 

81990 300100MT 

81991 159264-41 

81992 450203-41 

81993 159263-41 

81994 031725-41 

031725-41 

81995 404128-41 

81996 OG38448- 

81997 3469171-5 

81998 3469020-5 

81999 1676595-5 

82000 1666098-5 

82001 3468041-5 

3468041-5 

82002 9600-410 

82003 X NOV 2009 

82004 TRAVEL 

82005 X M-BASKE 



82008 X 10135-271 

X 10135-271 

82009 X 10135-263 

82010 X 10135-261 


11/11/20091 :00:28 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number 

30752 

10035 

10036 

10036 

10036 

10036 

10036 

10036 

. 10036 

10035 

10035 

10035 

10035 

34999 

10033 

10033 

10033 

35289 

35289 

10033 

10034 

32124 

23166 

29092 

35012 

23861 

37242 

37242 

37242 



11/10/2009 


VERIZON WIRELESS 

11-299-0000-0-6570-0000-5540 

SOCA EDISON 








SO CA EDISON 

SO CAEDISON 

SOCA EDISON 

SOCA EDISON 

BURRTEC WASTE & RECYCLIN 




IDEARC MEDIA CORP. 

IDEARC MEDIA CORP. 


11-299-0000-0-6570-0000-5520 

11-299-0000-0-6570-0000-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0010-5530 

11-299-0000-0-6570-0000-5520 

11-299-0000-0-6570-0000-5520 

33-726-0331-0-6920-0000-5520 

11-452-0000-0-6120-0000-5520 

11-452-0000-0-6120-0053-5520 

11-299-0000-0-6570-0000-5570 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0010-5540 

SO CALI F GAS CO 

11-299-0000-0-6570-0000-5510 

STEVEN ROBERTS, M.D., INC. 

12-501-0107-0-6440-0000-5100 

KHANH HOANG 

11-500-0000-0-6110-0000-5220 

DAVID DANGLEIS 

11-838-0000-0-6960-0000-5191 

HENRY SPRINKLE 

11-838-0000-0-6960-0000-5191 

COY BRADSTREET 

11-838-0000-0-6960-0000-5191 

EISENHOWER OCCUPATIONAL EMA 11-180-0000-0-6730-0000-5840 

12-726-0104-0-6920-0000-5840 



Claim Warrant 

Amount Number 

268.44 14578675 

80,903.04 14578676 

3.585.75 14578677 

19.00 14578678 

7.00 14578679 

19.00 14578680 

108.99 14578681 

19.00 14578682 

7.00 14578683 

21.57 14578684 

274.11 14578685 

1,388.34 14578686 

3,959.27 14578687 

3,959.28 

2,083.72 14578688 

279.31 14578689 

40.82 14578690 

88.02 14578691 

21.25 14578692 

375.30 14578693 

7,708.60 

798.60 

14578694 

7.663.37 14578695 

2.750.00 14578696 

70AO 14578697 

96.00 14578698 

96.00 14578699 

96.00 14578700 

251.50 

433.50 

14578701 

2,624.50 14578702 

467.50 14578703 

Warrant 

Amount 

268A4 

80,903.04 

3,585.75 

19.00 

7.00 

19.00 

108.99 

19.00 

7.00 

21.57 

274.11 

1.388.34 

7,918.55 

2,083.72 

279.31 

40.82 

88.02 

21.25 

375.30 

8,507.20 

7,663.37 

2,750.00 

70AO 

96.00 

96.00 

96.00 

685.00 

2.624.50 

467.50 

PAGE 1 OF 2 

3-184



82046 68836 

82047 61367 

82048 TRAVEL 

82049 TRAVEL 

82050 X 1100 

RIVEF._.;)E COUNIY 

11113/20091:00:1' 

ROX Version 10,19.07 t. 

Vendor 

Number Payee 

37102 NANCY NOLAN 

35491 BECKY BROUGHTON 

17727 GINA CUNNINGHAM 

34053 ROBERT CHANCEY 

37373 NICHOLAS ROGERS 



1111212009 


12-475-0101 -0-4930-6000-4700 

1 1 -101 -0000-0-6600-0000-5540 

12-851 -01 01 -0-4930-0000-5220 

12-851 -01 01 -0-4930-0000-5220 

NREDCONSULTING, LL 12-711 -01 01 -0-0101 -0000-51 00 




Out Of State Sales Tax Amt: 

Total: 

11 

12 

Claim 

Amount 

0.00 

$20,156.73 

$17,306.83 

$37,463.56 

9.78 

122.23 

99.67 

36.21 

2,025.00 

34 

Warrant Warrant 

Number Amount 

14580002 9.78 

14580003 122.23 

14580004 99.67 

14580005 36.21 

14580006 2,025.00 

$37,463.56 

P' 20F 2

" 



82051 BERG 

BLIZINSKI 

BLiZINSKI 

DEAS 

DELGADO 

DELGADO 

ELLIS 

ELLIS 

HERZEK 

HERZEK 

HERZEK 

ISAAC 

ISAAC 

JARAMILL 

MALDON 

PARAMO 

PARAMO 

PATION 

PATION 

RENEW 

SCHUKAR 

SCHUKAR 

SOCCIO 

WILLIAMS 

82052 091834-01 

82053 WEBACA 

WEBACA 

82054 146426 

82055 45396999 

82056 0014667-1 

0014667-1 

82057 E1230900 

E1230900 

82056 IN 

82059 30340 

82060 95598744 

82061 7845457 

8836970 

8875525 


11/18/2009 1 :00:12 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number 

36176 

25801 

36403 

32638 

10128 

37802 

32206 

13248 

23941 

10016 

11201 

U.S. BANK 



11/17/2009 


11-810-0000-0-6010-0000-4500 

11-180-0000-0-6730-0000-4500 

11-180-0000-0-6730-0099-6400 

11-200-0000-0-6600-0000-5220 

12-583-0101-0-2299-0000-4500 

12-583-0101-0-2299-0000-5220 

11-160-0000-0-6730-0000-4700 

12-190-0101-0-6750-0220-5220 

11-400-0000-0-6010-0000-4500 

11-400-0000-0-6010-0000-4700 

11-400-0000-0-6010-0000-5210 

12-134-0101-5-6780-0000-4500 

12-134-0101-5-6780-0000-6400 

12-484-0101-0-6010-0000-5220 

12-511-0101-0-6960-0000-4500 

12-572-0101-0-6300-0000-4300 

12-572-0101-0-6300-0000-4700 

11-100-0000-0-6600-0000-5220 

11-100-0000-0-6800-0000-4700 

12-190-0101-0-6750-0215-5220 

11-837-0000-0-0835-0000-4500 

11-637-0000-0-0835-0000-4700 

12-815-0101-0-1002-0000-4500 

11-183-0000-0-6770-0000-4610 

ACE DIRECT ACE DIRECT, INC. 12-902-0101-0-7010-0007-4500 

A)(zO PRESS 

11-001-0000-0-0000-0000-4999 

12-965-0101-0-7010-0000-4300 

BARNSTEAD INTERNATIONAL BARNSTEADfTHERMOL 12-740-0106-0-0401-0000-4300 

CAROLINA BIOLOGICAL SUPPL CAROLINA BIOLOGICAL 12-740-0106-0-0401-0000-4300 

CARRIER UNIVERSITY 

11-001-0000-0-0000-0000-4999 

12-484-0101-0-0946-0000-4300 

COLLEGE ENTRANCE EXAMINA COLLEGE BOARD/ACCU 11-001-0000-0-0000-0000-4999 

11-561-0000-0-4930-1000-4360 

CONSULTING PSYCHOLOGISTS 

DESERT BATIERY CO" INC. 

ELECTRIC CAR DISTRIBUTORS 

FISHER SCIENTIFIC CO 

- 

12-965-0101-0-7010-0000-4300 

11-183-0000-0-6770-0000-4500 

11-183-0000-0-6770-0000-4500 

FISHER SCIENTIFIC CO 12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

12-740-0106-0-0401-0000-4300 

Claim 

Amount 

27.10 

39.97 

1,224.62 

452.28 

484.55 

1,633.62 

54.14 

965.00 

13.62 

16.76 

25.00 

956.88 

1,229.11 

595.40 

64.99 

526.22 

143.64 

419.34 

23.18 

250.00 

547.86 

78.91 

811.77 

100.42 

451.31 

($11.40) 

2,015.19 

86.16 

186.95 

($69.34) 

889.34 

($643.62) 

7,999.32 

832.49 

98.69 

87.00 

163.83 

197.20 

197.20 

Warrant 

Number 

14583176 

14583177 

14583178 

14583179 

14583180 

14583181 

14583182 

14563183 

14563184 

14583185 

14583186 

Warrant 

Amount 

10,684.38 

451.31 

2,003.79 

86.16 

186.95 

820.00 

7,355.70 

832.49 

96.69 

87.00 

894.02 

PAGE 1 OF 6 

3-176



8922955 

82062 12564046 

82063 L070110-1 

L0701 10-1 

82064 701391 

701391 

82065 A-1012-C 

82066 51309873 

82067 51297434 

51297434 

82068 40033746 

40033746 

40432945 

40987567 

82069 37395 

37395 

82070 MK364752 

MK364752 

MK364752 

82071 49458890 

49469462 

49507342 

49507370 

49509594 

49509628 

49509673 

49509710 

49509719 

49511134 

49526815 

49536542 

49536563 

49536563 

49558924 

49576883 

49602407 

49610823 

82072 94467428 

RIVERSIDE COUr-o:( 

11/18/2009 1 :00:' 

ROX Versic; 10.19.07 L. ,2 

Vendor 

Number 

35917 

18346 

37886 

20822 

22373 

22373 

22916 

25038 

27213 

21248 

15427 



11117/2009 


12-740-01 06-0-0401 -0000-4300 

HARLAND TECHNOLOGY SERVI 1 1 -102-0000-0-6780-0000-5648 

INSIGHT MEDIA, INC INSIGHT MEDIA, INC. 11 -001 -0000-0-0000-0000-4999 

12-710-0106-0-2105-0000-4300 

JONES SCHOOL SUPPLY COMP 1 1 -001 -0000-0-0000-0000-4999 

12-110-0119-0-6750-0000-4500 

KEN'S SPORTING GOODS 12-839-0106-0-0835-5300-4300 

MCGRAW-HILL COMPANIES 12-851 -01 01 -0-4930-0000-5648 

MCGRAW-HILL COMPANIES 1 1 -001 -0000-0-0000-0000-4999 

12-850-0101 -0-4930-0000-4300 

MCMASTER-CARR SUPPLY CO., 12-902-0101 -0-701 0-0007-4300 

12-902-0101 -0-701 0-0007-6400 

12-902-0101 -0-701 0-0007-4300 

12-902-0101 -0-701 0-0007-4300 

METRO MEDICAL SUPPLY, INC. 11 -001 -0000-0-0000-0000-4999 

12-740-0106-0-0401 -0000-4300 

NATIONAL BUSINESS FURNITU 12-962-0101 -9-701 0-0000-4500 

12-962-0101 -0-701 0-0000-4500 

12-962-0101 -9-701 0-0000-4500 

OFFICE DEPOT, INC. 1 1 -980-0000-0-4930-0000-4500 

1 1 -220-0000-0-6720-0000-4500 

1 1 -220-0000-0-6720-0000-4500 

11-220-0000-0-6720-0000-4500 

1 1 -720-0000-0-1 230-0000-4500 

1 1 -837-0000-0-0835-0000-4500 

1 1 -520-0000-0-6200-0000-4500 

12-965-0101 -0-701 0-0000-4300 

12-965-0101 -0-701 0-0000-4300 

1 1 -220-0000-0-6720-0000-4500 

1 1 -21 5-0000-0-6500-0000-4500 

OXFORD UNIVERSITY PRESS 

11-740-0000-0-6010-0000-4500 

12-902-0101-0-7010-0002-4500 

12-902-0101-0-7010-0007-4500 

12-185-0105-0-6950-0000-4500 

33-726-0330-0-6920-0000-4500 

11-400-0000-0-6190-0000-4500 

11-520-0000-0-6200-0000-4500 

12-584-0101-0-4930-8000-4200 

Claim 

Amount 

335.79 

781.00 

($14.79) 

193.93 

($18.24) 

237.17 

1,239.78 

5,715.23 

($10.76) 

140.50 

1,843.08 

1,734.04 

261.88 

221.11 

($17.41) 

318.16 

3,492.87 

745.19 

1,374.22 

45.38 

12.76 

5.54 

16.05 

119.90 

4.23 

245.97 

278.70 

352.33 

15.20 

191.40 

52.65 

32.07 

194.67 

58.79 

507.79 

623.79 

19.31 

156.02 

Warrant 

Number 

14583187 

14583188 

14583189 

14583190 

14583191 

14583192 

14583193 

14583194 

14583195 

14583196 

14583197 

Warrant 

Amount 

p 

781.00 

179.14 

218.93 

1,239.78 

5,715.23 

129.74 

4,060.11 

300.75 

5,612.28 

2,n6.53 

156.02 

20F 6 

4-176



82073 71969 

72228 

82074 968918 

969273 

82075 BK 

BK 

82076 50319425 

82077 B091 0448 

82078 91411094 

82079 2251052-0 

82080 1125-599- 

82081 3585976 

82082 96859570 

97056370 

82083 09919R 

82084 09918R 

82085 09-0033 

09-0039 

82086 #7DHR 

82087 INVOICE 

82088 INVOICE 

82089 PAY APP 

82090 X 09-01PSA 

82091 X 09-01 VA 

82092 4113693 

5562812 

82093 64001111. 

82094 YEARBO 

82095 39594 

82096 19422 

82097 10093123 

82098 38957 


11!18!20091:00:14AM 

ROX Version 10.19.07 07:21:12 

Vendor 

Number 

37845 

28256 

15412 

37892 

34253 

22260 

25874 

10529 

30595 

26270 

36088 

36088 

35327 

37177 

37177 

37177 

37294 

37880 

37880 

20438 

26241 

37898 

24328 

30200 

10045 

24328 



11117/2009 


PK SAFETY SUPPLY 

12-902-0101-0-7010-0007-4300 

12-902-0101-0-7010-0007-4300 

POWER SYSTEMS 

PRENTICE HALL 

SERVICE SOLUTIONS GROUP 

TECH DEPOT 

TRANE 

TURF STAR 

WARDS NATURAL SCIENCE ES 

WINZER CORPORATION 

VAXSERVE 

C. W. DRIVER 

C. W. DRIVER 

FACILITIES PLANNING & PROGR 

JMI CONSULTANTS 



MONTGOMERY HARDWARE CO. 

M J INSPECTION AND CONSULT SIRATH M PATZER 

M J INSPECTION AND CONSULT SIRATH M PATZER 

HOME DEPOT 

EDUCATIONAL TESTING SERVI 

CHIA 

SIGN-A-RAMA 

HIGH TECH MAILING SERVICES 

SPARKLEITS WATER CORP 

SIGN-A-RAMA 

12-839-0106-0-0835-5300-4300 

12-839-0106-0-0835-5300-4300 

11-001-0000-0-0000-0000-4999 

12-850-0101-0-4930-0000-4200 

11-215-0000-0-6940-0000-5640 

12-540-0101-0-6110-0000-4500 

41-600-0600-0-7100-0215-5645 

12-484-0101-0-0109-0000-6400 

12-572-0101-0-6300-0000-4300 

11-215-0000-0-6500-0000-4500 

12-501-0107-0-6440-0000-4590 

12-501-0107-0-6440-0000-4590 

41-281-0283-0-7100-0217-6126 

41-287-0283-0-7100-0287-6226 

41-600-0600-0-6500-0000-51 00 

41-600-0600-0-6500-0000-51 00 

41-256-0283-0-6490-0000-6225 

41-281-0283-0-7100-0218-6125 

41-287-0283-0-7100-0287-6225 

41-600-0600-0-6510-0000-6220 

41-281-0283-0-6950-0017-6125 

41-600-0600-0-1011-0001-6125 

12-71 0-01 06-0-0946-0000-4300 

12-850-0101-0-4930-0000-4500 

12-851-0101-0-4930-0000-4360 

11-105-0000-0-6800-0000-5740 

12-815-0101-0-1002-0000-5190 

12-815-01 01-0-i 002-0000-5045 

11-183-0000-0-6770-0000-4500 

12-710-0119-0-2105-0000-4500 

Claim Warrant 

Amount Number 

1,303.25 

124.72 

14583198 

389.93 

535.68 

14583199 

($12.25) 

159.94 

14583200 

160.98 14583201 

226.98 14583202 

93,704.00 14583203 

9,621.12 14583204 

25.45 14583205 

265.12 14583206 

420.27 

420.27 

14583207 

447.22 14583208 

1,597.42 14583209 

6,465.00 

6,055.00 

14583210 

9,533.00 14583211 

9,533.00 14583212 

13,000.00 14583213 

29,653.20 14583214 

220.00 14583215 

1,980.00 14583216 

134.48 

102.09 

14583217 

2,342.00 14583218 

125.00 14583219 

103.31 14583220 

524.82 14583221 

41.07 14583222 

400.20 14583223 

Warrant 

Amount 

1,427.97 

925.61 

147.69 

160.98 

226.98 

93,704.00 

9,621.12 

25.45 

265.12 

840.54 

447.22 

1,597.42 

12,520.00 

9,533.00 

9,533.00 

13,000.00 

29,653.20 

220.00 

1,980.00 

236.57 

2,342.00 

125.00 

103.31 

524.82 

41.07 

400.20 

PAGE 3 OF 6 

5-176

Claim CW ReferenceN Vendor 

Number 1099 umber Number 

82099 388775 37134 

82100 23220 22496 

82101 518806 26208 

82102 DUES 36931 

82103 DEPRESS 37897 

82104 MILEAGE 37636 

82105 70817 27296 

82106 X HONORA 37896 

82107 X HONORA 37895 

82108 TRAVEL 37472 

82109 MILEAGE 24965 

82110 10092465 10045 

82111 10092465 10045 

82112 MEMBER 37899 

82113 X EMA 32124 

82114 453417-51 34999 

82115 TPOCT 16146 

82116 TPOCT 26044 

82117 SP10 10051 

82118 LAST RX 16899 

82119 2457408 23311 

82120 D. 37909 

82121 ENTRY 27241 

ENTRY 

82122 X 10142009- 37908 

82123 EDUARD 18174 

82124 X SEPT 10, 37907 

82125 X SEPT 10, 37906 

82126 10092471 10045 

82127 12879 23730 

13251 

13252 



11/17/2009 


MSDS ONLINE, INC. 12-71 0-01 06-0-0948-0000-4300 

LOS ANGELES AIR CONDITION I 41-288-0283-0-1230-0001-6222 

WINDY CITY SANDWICH COMPA 11-180-0000-0-6730-0000-4700 

CCLCICCCAA 11-100-0000-0-6600-0000-5300 

ANNELI HANNA 

12-501-0107-0-6440-0000-5100 

OSCAR FONSECA 12-572-0101-0-6300-0000-5210 

ELLEN HARDY 

11-810-0000-0-6010-0000-4500 

ERNEST SIVA 

11-810-0000-0-6010-0000-4500 

LOWELL BEAN 

11-810-0000-0-6010-0000-4500 

RALENE FRIEND 

12-965-0101-0-7010-0000-5220 

MICHELLE RICHARDS 11-405-0000-0-4930-1200-521 0 


11-730-0000-0-601 0-0000-4500 


11-820-0000-0-6010-0000-4550 

NATIONAL BUSINESS EDUCATI 11-730-0000-0-6010-0000-5300 

STEVEN ROBERTS, M.D., INC. 41-241-0000-0-6770-0000-5100 

BURRTEC WASTE & RECYCLIN 

GEOFF HAGOPIAN 

MAGGIE NEGRON 

U S POSTMASTER 

CLAUDIA EBERLY 

U.S. BANK 

PUBLIC INFORMATION RESOUR 

FCC CROSS COUNTRY 

11-299-0000-0-6570-0010-5570 

11-246-0000-0-6950-0000-3900 

11-246-0000-0-6950-0000-3900 

11-400-0000-0-6800-0000-5045 

61-200-0061-0-6720-0000-3451 

41-260-0281-0-7000-0000-5100 

12-484-0101-0-1305-0000-5220 

11-838-0000-0-6960-0000-5195 

11-839-0000-0-6960-0000-5195 

WILLIAM B. CLARKE CLARKE & ASSOCIATES 12-726-0104-0-6920-0000-5110 

COD FEDERAL FUNDS 

JACK WALLACE 

ADOLFO ZAVALA 


LIN LINES CORPORATION 

11-220-0000-0-0000-0000-8890 

12-962-0101-9-7010-0000-5220 

12-962-0101-9-7010-0000-5220 

11-400-0000-0-6190-0000-4500 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 



119.95 14583224 119.95 

500.00 14583225 500.00 

47.77 14583226 47.77 

7,490.00 14583227 7,490.00 

150.00 14583228 150.00 

147.40 14583229 147.40 

482.78 14583230 482.78 . 

300.00 14583231 300.00 

300.00 14583232 300.00 

622.08 14583233 622.08 

249.15 14583234 249.15 

35.81 14583235 35.81 

109.51 14583236 109.51 

80.00 14583237 80.00 

200.00 14583238 200.00 

181.69 14583239 181.69 

47.25 14583240 47.25 

12.00 14583241 12.00 

2,100.00 14583242 2,100.00 

280.00 14583243 280.00 

750.00 14583244 750.00 

495.00 14583245 495.00 

11.00 

11.00 

14583246 22.00 

2,500.00 14583247 2,500.00 

256.00 14583248 256.00 

960.00 14583249 960.00 

960.00 14583250 960.00 

77.31 14583251 77.31 

2,400.00 14583252 8,340.00 

950.00 

650.00 

RIVERSIDE COUt;lIY 

11/18/20091:00:' . P 

ROX Varsk":110.19.071. .2 

40F 6 

6-176



13253 

13254 

13255 

13314 

13315 

13380 

82128 NOV 2, 

82129 NOV 2, 

82130 NOV 2, 

82131 X MODEL 

82132 100 

82133 AR81V005 


82135 C-038279 

82136 9-390-774 

9-390-774 

82137 8T01KT9F 

9501 KT9F 

9701KT9F 

9K01KT9 

9Q01KT9F 

9Q01KT9F 

82138 10092471 

82139 567502 

570640 

573776 

82140 91026034 

82141 0615459 

82142 99900310 

99901170 


11/18/20091:00:16 AM 

ROX Version 10.19,07 07:21:12 

Vendor 

Number 

37904 

26041 

37905 

37903 

37902 

37375 

36627 

28486 

12081 

37017 

10045 

23675 

28836 

30536 

21868 

Payee 

TERESA LUYANDO 

COD CAMPUS CLUBS 

ADRIAN BARBUZZA 

RICHARD JESSUP 

SOLANO'S BISTRO 

GUITAR CENTER 

DANIEL KNOWLTON 

CALIFORNIA DEPARTMENT OF 

FEDERAL EXPRESS 

ALBERTSON'S 

SPARKLETIS WATER CORP 

TRI-CITY LINEN SERVICE 


ECOLAB, INC. 

RIVERSIDE COUNTY INFORMAT 



11117/2009 


11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 

11-215-0000-0-6990-0000-5630 


12-190-0101-0-6760-0000-4500 

12-190-01 01-0-6760-0000-4500 

12-190-0101-0-6760-0000-4500 

11-810-0000-0-1002-0000-5190 

12-815-0101-0-1002-0000-4700 

12-810-0106-0-1004-0000-4300 

11-838-0000-0-6960-0000-5191 

12-851-0101-0-4930-0000-4360 

11-230-0000-0-6770-0000-5045 

11-400-0000-0-6190-0000-5045 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

33-726-0330-0-6920-0000-4700 

11-840-0000-0-6010-0000-4500 

12-501-0107-0-6440-0000-4500 

12-501-0107-0-6440-0000-4500 

12-501-0107-0-6440-0000-4500 

12-730-0106-0-1306-3000-4300 

12-730-0106-0-1306-3000-4300 

11-299-0000-0-6570-0000-5540 

11-299-0000-0-6570-0000-5540 


Claim 

Amount 

950.00 

787.50 

702.50 

440.00 

440.00 

1,020,00 

200.00 

150,00 

100.00 

45.00 

250.00 

19.56 

200.00 

1,240.00 

10.04 

16.15 

119.36 

123,84 

92.87 

60,39 

86,83 

151.81 

29.01 

17.50 

17.50 

17,50 

92 

396.63 

243.43 

6,50 

49,20 

Warrant 

Number 

14583253 

14583254 

14583255 

14583256 

14583257 

14583258 

14583259 

14583260 

14583261 

14583262 

14583263 

14583264 

14583265 

14583266 

14583267 

Warrant 

Amount 

200.00 

150.00 

100.00 

45.00 

250,00 

19.56 

200.00 

1,240.00 

26.19 

635,10 

29.01 

52,50 

396.63 

243.43 

55,70 

$265,731.09 

PAGE 5 OF 6 

7-176

Fl,IVERSIDE COUND: 

11/18/2009 1 :00:' " 

ROX \Jarsl!;,', 10.19.07 I. .2 

Pa ee 



11/17/2009 



Out Of State Sales Tax. Amt: 

Total: 

11 

12 

33 

41 

61 

Claim 

Amount 

($797.81) 

$34.420.73 

$57.047.44 

$1.142.89 

$173,637.84 

$280.00 

$265,731.09 

warrant 

Amount 

p 60F 6 

8-176



82143 CARE FA 

82144 CARE FA 

82145 CARE FA 

82146 CARE FA 

82147 CARE FA 

82148 CARE 

82149 CARE FA 

82150 CARE FA 

82151 CARE FA 

82152 CARE FA 

82153 CARE FA 

82154 CARE FA 

82155 CARE FA 

82156 CARE FA 

82157 CARE FA 

82158 CARE FA 

82159 CARE FA 

82160 CARE FA 

82161 CARE FA 

82162 CARE FA 

82163 CARE FA 

82164 CARE FA 

82165 CARE FA 

82166 CARE FA 

82167 CARE FA 

82168 CARE FA 

82169 CARE FA 

82170 CARE FA 

82171 CARE FA 

82172 CARE FA 

82173 CARE FA 


11/20/2009 1 :00:16 AM 

AOX Version 10.19.0707;21 :12 

Vendor 

Number 

37191 

36325 

37193 

37233 

37928. 

37446 

37929 

37930 

37931 

35686 

37932 

37197 

35357 

37933 

36328 

37934 

31396 

37935 

37937 

37449 

37201 

37938 

36722 

37203 

36332 

37939 

37450 

35051 

37940 

37313 

37941 

Pavee 

MELODY MACHICHE-MARTINEZ 

JAOUELINE MALDONADO 

LAURA MARTINEZ-SILVA 

ELENA MIJAREZ 

CAMILLE MONTEMAYOR 

IRENE MORA 

JOSEPHINE NAVA 

WENDY NAVA 

NELLY OJEDA 

ALMA OROZCO 

LlZETTE PALACIOS 

CRYSTAL PEREZ 

YOLANDA PUGA 

PENELOPE RAMIREZ 

RACHEL RAMIREZ 

MARGARET REASOR 

CHRISTINA RIZYA 

VERENICE RODRIGUEZ 

GLADYS ROMERO-ACEVEDO 

JONATHAN SANTIAGO 

ROBERT SEVILLA 

ANDRIKA SMITH 

ANASOTO 

ESMERALDA TERRIOUEZ 

KEISHA TUNSON 

ERICA ULRICH 

MESI USIADE 

ESPERANZA VEGA 

DIVANA VILLAREAL 

LAURENVOTIA 

KERI WILSON 



11/19/2009 

Vendor Name 


12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

12-588-0101-0-7320-0000-7500 

Claim Warrant 

Amount Number 

400.00 14586543 

400.00 14586544 

400.00 14586545 

400.00 14586546 

400.00 14586547 

400.00 14586548 

400.00 14586549 

400.00 14586550 

400.00 14586551 

400.00 14586552 

400.00 14586553 

400.00 14586554 

400.00 14586555 

400.00 14586556 

400.00 14586557 

400.00 14586558 

400.00 14586559 

400.00 14586560 

400.00 14586561 

400.00 14586562 

400.00 14586563 

400.00 14586564 

400.00 14586565 

400.00 14586566 

400.00 14586567 

400.00 14586568 

400.00 14586569 

400.00 14586570 

400.00 14586571 

400.00 14586572 

400.00 14586573 

Warrant 

Amount 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

400.00 

PAGE 1 OF 4 

3-206



82205 CARE FA 

82206 CARE FA 

82207 CARE FA 

82208 14119 

82209 103109-34 

8221'0 87437 

82211 09-09-010 

82212 INVOICE 

82213 INVOICE 

82214 319-00388 

319-00413 

82215 53132423 

82216 ARIN1411 

82217 QKW2477 

OSB7182 

82218 XDFN7625 

82219 XDFMWD 

82220 XDFW3PT 

82221 XDFX33M 

82222 D1158632 

82223 1556519 

1556519 

82224 26826 

26826 

82225 DS002264 

82226 49491993 

49491993 

49492161 

49558809 

49558918 

49623905 

49718561 

49722968 

49723048 


11/20/2009 1 :00:21 AM 

ROX Version 10.19.0707:21:12 

Vendor 

Number 

37190 

32579 

37926 

36003 

35679 

32322 

21854 

36118 

36118 

36656 

37032 

14178 

23381 

20176 

20176 

20176 

20176 

20166 

17626 

37715 

34228 

21248 



11/19/2009 

Pavee 

Vendor Name 


TONI JACKSON 

12-588-0101-0-7320-0000-7500 

VICTORIA lOPEZ 

12-588-0101-0-7320-0000-7500 

WENDY lOPEZ 

12-588-0101-0-7320-0000-7500 

BERNARDS BUilDERS MGMNT 

41-256-0283-0-6490-0000-6226 

EIS PROFESSIONALS 

41-260-0281-0-7000-0000-5100 

HMC ARCHITECTS 

41-288-0283-0-1230-0001-6223 

HOLT ARCHITECTS INC 

41-285-0283-0-6900-0000-6223 

THE SOLIS GROUP 

41-281-0283-0-7100-0218-6122 

THE SOLIS GROUP 

41-281-0280-0-7100-0217-6122 

AT&T DATACOMM, INC. 

41-252-0283-0-0506-0000-6486 

41-252-0283-0-0506-0000-6486 

BELTMAN GROUP 

41-280-0281-0-7000-0000-5690 

BURTRONICS BUSINESS SYSTE 

12-740-0106-0-0401-0000-4300 

CDW-G INC. CDW-G, INC. 12-545-0101-0-6420-0000-4500 

12-110-0119-0-6750-0000-4500 

DELL 

DEll 

DELL 

DELL 

DISCOUNT SCHOOL SUPPLY 

4IMPRINT, INC 

JAYWIL SOFTWARE DEVELOPM 

NEXUS IS, INC 


12-810-0102-7-1007-0000-4350 

12-720-0119-0-1230-0000-4500 

11-1 02-0000-0-6780-0000-4500 

11-230-0000-0-6770-0000-4500 

12-726-0104-0-6920-0000-4300 

11-001-0000-0-0000-0000-4999 

12-965-0101-0-7010-0006-4300 

11-001-0000-0-0000-0000-4999 

12-722-0101-9-1305-0000-4300 

41-252-0283-0-0506-0000-6486 

12-902-0101-0-7010-0002-4500 

12-965-0101-0-7010-0000-4500 

12-965-0101-0-7010-0000-4500 

11-820-0000-0-6010-0000-4550 

11-820-0000-0-6010-0000-4550 

12-740-0106-0-0401-0000-4300 

11-230-0000-0-6770-0000-4500 

12-740-0106-0-0401-0000-4300 

12-583-0101-0-2299-0000-4500 

Claim Warrant 

Amount Number 

400.00 14586605 

400.00 14586606 

400.00 14586607 

40,589.90 14586608 

192,410.62 14586609 

3,690.00 14586610 

7,452.87 14586611 

2,338.18 14586612 

1,835.29 14586613 

86.74 14586614 

3,957.98 

750.00 14586615 

75.85 14586616 

35.11 

716.96 

14586617 

206.53 14586618 

547.43 14586619 

295.79 14586620 

257.28 14586621 

517.91 14586622 

($9.19) 14586623 

122.24 

($74.20) 14586624 

947.20 

6,105.15 14586625 

285.24 14586626 

14.76 

3.66 

181.97 

113.00 

246.82 

65.18 

177.07 

146.22 

Warrant 

Amount 

400.00 

400.00 

400.00 

40,589.90 

192,410.62 

3,690.00 

7,452.87 

2,338.18 

1,835.29 

4,044.72 

750.00 

75.85 

752.07 

206.53 

547.43 

295.79 

257.28 

517.91 

113.05 

873.00 

6,105.15 

3,259.90 

PAGE 3 OF 4 

5-206

MEMORANDUM OF UNDERSTANDING 

THIS MEMORANDUM OF UNDERSTANDING (the "MOU") is entered into this 

-=-:::::-:---=-=- day of December ,2009, (the "Effective Date") by and between THE 

CITY OF INDIO REDEVELOPMENT AGENCY ("Agency") and the DESERT 

COMMUNITY COLLEGE DISTRICT ("District"). 

VISION STATEMENT 

The City of Indio (through the Redevelopment Agency) and the Desert 

Community College District are committed to serve the residents of the City of Indio and 

Eastern Coachella Valley. This association of two public institutions will provide 

exceptional educational and commercial/retail opportunities in a premier multi-use 

facility. It is the goal of this unique alliance to enhance the City of Indio's Downtown 

revitalization efforts through the Desert Community College District's Educational 

Center as a destination for education and training, retail shopping, and professional 

services. It is the desire of the City of Indio, that the first floor of this four-story building 

house commercial and retail establishments, which will support the community and 

student attendees. 

In consideration of the mutual understandings provided herein, the parties agree to 

negotiate based upon the following concepts: 

I. NEGOTIATIONS 

A. Good Faith Negotiations 

Agency, and District agree (for the time periods set forth below) to 

exclusively negotiate and prepare in good faith a Disposition and Development 

Agreement ( "Agreement") concerning real property, currently owned by the Agency. 

Such real property shall consist of an appropriate development area along the east side 

of Oasis Street between Requa Avenue and Civic Center Drive (the "Site"). District 

wishes to acquire said Site for the purpose of developing an East Valley College of the 

Desert Campus ("Project"). Such Project is preliminarily understood to be a four-story 

building approximately 40,000 square feet, with retail uses on the first floor, and college 

uses on second through fourth floors. The proposed Education Center will provide 

credit and non-credit, day and evening classes as well as a wide array of student 

support services. Students will be able to complete an AA in liberal arts degree and 

transfer course work to four-year (CSU & UC) universities. The District's Indio 

Education Center will be a collaboration and innovation for educational enrichment, 

economic development, and quality of life for the broader eastern valley communities 

and will accommodate approximately 3,000 students. It is also contemplated that said 

project would need to be operational on or about the year 2014. 

#- ',lbo] 

1

Nothing herein shall be deemed a covenant, promise or commitment by 

the Agency or the District to approve the terms of a specific agreement or to subsidize 

the Project. Parties' acceptance of this MOU is merely an agreement to enter into a 

period of exclusive negotiations according to the concepts presented herein, reserving 

final discretion and approval of the formal Agreement by the Agency and other bodies 

of the City of Indio and the District as to any actions required of them. 

B. Agreement 

Agency and District agree (for the time period set forth below in Article II) 

to negotiate in good faith, pursuant to the deal points presented herein. The 

Agreement shall reflect but not be limited to the following generalized deal points and 

conditions: 

t!f- I"iti,\ 

1. 

2. 

3. 

District shall purchase from the Agency Assessor's Parcel Numbers 

611-211-002,008,009,010,015 for $1.00, with clear title and 

deed. The parcels are bounded by Oasis Street, to the north by 

Civic Center Drive, to the east by Towne Street and to the south by 

Requa Avenue, which shall include the alley therein. The total 

estimated square footage of parcels and alley is 112,000 s.f., or 

2.57 acres, approximately 320' X 350'. The actual amount will be 

determined by the county parcel maps and A.I.N. 

District shall construct and maintain parking facilities on the above 

referenced parcels to be purchased (the Site) by the District, and 

District shall covenant such property for public parking use in 

perpetuity, or until such time it is mutually agreed to terminate such 

covenant or to provide alternate parking locations acceptable to 

District and Agency. The parcels in combination less the building 

footprint (est. 40,000 s.f.) does not provide the requisite parking for 

the District at this site. The City, and/or Agency shall, to the full 

extent possible, maintain free on-street parking on both sides of 

each of the four boundary streets; Oasis, Civic Center, Towne and 

Requa which surround the site. Parking areas within the site shall 

be designed according to state standards, while taking into account 

those of the City of Indio. 

District shall provide a conceptual Site Plan, which shows the 

building footprint including the parking areas, and Elevations of the 

proposed project prior to the expiration of this MOU. There shall be 

no access, or egress from Oasis Street to the west. Both Civic 

Center Drive and Requa Avenue shall serve as the entrances, with 

Towne Street as an option. The footprint of the building project 

shall begin at the north west corner of Oasis Street and Civic 

Center Drive and front Oasis Street. 

2

4. Assignment of the proposed Agreement shall be prohibited without 

the expressed written approval of the Agency and the District. 

5. District shall provide reasonable evidence of funding sufficient to 

develop the Project prior to close of escrow. 

6. District shall agree that the Agency provide input and conceptually 

approve, within reason, the design of the campus which shall 

include leaseable retail tenant spaces along the ground floor 

frontage of Oasis Street. Any future buildings constructed along 

Oasis Street shall also include leaseable retail tenant spaces along 

the ground floor frontage of Oasis Street Final approval shall 

reside with the District and be subject to any prevailing state 

requirements. 

7. Agency shall provide and the District shall agree to be informed by 

a list of types of retail tenants that will occupy the leasable spaces. 

8. District intends to commence construction of the Project as 

evidenced by Building Permits and an executed construction 

contract by 2012, and be complete and operational on or about the 

beginning of 2014. 

9. In recognition of the contribution by the City of Indio, and the 

Agency to the project in terms of upgrading the infrastructure, 

purchase of the land (the Site) for $1.00, and clearing the land, 

including demolition of the existing Greyhound Building, the District 

shall contribute the sum of $200,000 toward the demolition cost's. 

The Agency shall remediate any soils contamination. Agency shall 

provide representation as to the remediation undertaken. 

10. Agency shall be responsible for all public and offsite improvements 

necessary for the development of this project up to and including 

the curb line in each surrounding street. District shall be 

responsible for all improvements from the curb in towards the 

interior of the site. 

11 . The District shall be responsible for creating its own CEQA or any 

other environmental documents required, specific to this project. 

D. City Approvals 

Prior to the construction of any improvements to the Site, District shall be 

required to obtain all necessary permits and approvals from the appropriate 

governmental authorities, in particular those of the Chancellor's Office and the Division 

of the State Architect. 

3

District that the processing of any plans and entitlements be performed on a fast-track 

basis. 

B. City and Agency Hearing(s) 

If the negotiations culminate in an Agreement signed by District, such 

Agreement shall become effective only after and if the Agreement has been considered 

and approved by the Agency pursuant to California law. Agency agrees to consider the 

Agreement within thirty (30) days following submission of an executed Agreement by 

District. 

IN WITNESS WHEREOF, the parties hereto execute this MOU on the dates 

noted below. 

INDIO REDEVELOPMENT AGENCY DESERT COMMUNITY COLLEGE DISTRICT 

By:=-_-:c----=-:---,-----___ Date: __ _ 

Executive Director 

Attachment to MOU: 

Gkkworks Concept Site Building Planl Parking "Indio Center 10112109 V.2 " 

___ Initial 5 

Date: (ft·tftyl

ACADEMIC SENATE 

CURRICULUM COMMITTEE 

A. New Courses: 

Course Approved by CUl'l'iculum Committee 

(October 15 and November 5, 2009 Meetings) 

1. C15·085 Web Programming Units: 3 

This course teaches the fundamentals of client-side and server-side web programming, using JavaScript, PHP, 

Perl and MySQl. Students learn how to understand and use simple variables, proper programming syntax, 

arithmetic and string operations, conditional and logical operators, functions and subroutines, loops and 

arrays, data file operations and database concepts. 

Lecture Hours: 36 Lab Hours: S4 Repeatable: No 

Grading: Letter Grade 

Prerequisite: CIS-OB2C 

Transfer Status: CSU 

COO GE: None CSU GE: None 

Degree Applicable: AA/ AS 

IGETC: None 

2. JPN-OOl Elementary Japanese 

Units: 5 

This course introduces students to elementary communication skills of listening, speaking, reading and writing 

Japanese. Emphasis is on fundamentals of grammar and pronunciation, practical vocabulary and useful phrases 

and idioms. The honorific, polite, and humble forms of vocabulary and expressions are introduced and 

analyzed. This course also exposes students to social, cultural, political and historical aspects of Japan. 

Completion of JPN 1A and JPN 18 is equivalent to JPN l. 

Lecture Hours: 90 Lab Hours: 18 Repeatable: No Grading: Letter Grade 

Transfer Status: CSU/UC (pending UC approval) 


COD GE: C3 CSU GE: C2 (pending approval) 

IGETC: 6A (pending approval) 

3. JPN-002 Elementary Japanese Units: 5 

This course continues the development of the skills and essentials of the Japanese language begun in JPN 1 or 

JPN lB. Fluency in understanding, speaking, reading and writing within the context of the Japanese society, 

history and culture is emphasized. Completion of JPN 2A and JPN 28 is equivalent to JPN 2. 


Prerequisite: JPN-OOl or JPN-0018 or two years high school Japanese 

Transfer Status: CSU/UC (pending UC approval) 

COD GE: C3 CSU GE: C2 (pending approval) 


IGETC: 38, 6A (pending approval) 

4. MU5·003 Music Theory III Units: 4 

This course continues concepts introduced in Fundamentals of Music, Music Theory I, and Music Theory II: the 

study of basic materials of music and how those materials combine to create musical structures. Activities 

include harmonic (including chromatic and enharmonic modulations, Neapolitan and augmented sixth chords) 

analysis of representative compositions from the Baroque, Classical, and Romantic periods combined with 

creative work in composition and orchestration. lab activities include sight singing, ear training, dictation, and 

the application of course concepts to the piano. 


Prerequisite: MUS-002; Advisory: Concurrent enrollment in MUS-021A or 0218 

Transfer Status: CSU/UC (pending UC approval) Degree Applicable: AA/ AS 

COD GE : None CSU GE: None IGETC: None

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O p e n i n g t h e D o o r . . . 

Measure easure B 

BOND 


R e p o r t t o t h e 


Capital Projects Update 

December 11, 2009 

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Overview of Projects 

Aerial View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Project Status Reports - Current Projects 

Cravens Student Services . . . . . . . . . . . . . . . . . . . . . . 

Dining Facility Renovation . . . . . . . . . . . . . . . . . . . . . . 

Site Infrastructure - Phase II . . . . . . . . . . . . . . . . . . . . . 

Site Infrastructure - Phase III . . . . . . . . . . . . . . . . . . . . . 

Business Building Renovation . . . . . . . . . . . . . . . . . . . 

Weight Room / Training Room . . . . . . . . . . . . . . . . . . . . 

Nursing Building Renovation . . . . . . . . . . . . . . . . . . . . . Page 17 

Project Status Reports - Projects in Programming 

Classroom Building . . . . . . . . . . . . . . . . . . . . . . . . . 

Communication Building . . . . . . . . . . . . . . . . . . . . . . 

Financial Review 

Project Allocations Budget . . . . . . . . . . . . . . . . . . . . . 

Campus Activities 

Upcoming Events . . . . . . . . . . . . . . . . . . . . . . . . . . 


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Current Projects 

1) Business Building Renovation 

2) Cravens Student Services 

3) Dining Facility Renovation 

4) Nursing Building Renovation 

5) Site Infrastructure - Phase II 

6) Site Infrastructure - Phase III 

7) Weight Room / Training Room 

Projects in Programming 

8) Classroom Building 

9) Communication Building 

Completed Projects 

10) Alumni Centre 

11) Barker Nursing Complex 

12) Central Plant & Street Fair Restrooms 

13) Public Safety Academy 

14) Site Infrastructure - Phase I 

15) East Valley Campus Mecca - Thermal (Not Shown) 

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AERIAL 2009 

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7 

7 

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C u r r e n t P r o j e c t s . . . 

PROJECT STATUS REPORTS 

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PROJECT STATUS REPORT 

Address 43-500 Monterey Ave. 

Palm Desert, CA 

92260 

Project 

Manager 

Pamela Pence 

Architect WWCOT 

Riverside, CA 

Construction 

Manager 

C. W. Driver 

Project Update 

• Plaster application continues 

• Glazing installation continuing 

• AV contract completed for issuance to Western Audio Visual 

• Elevator Car installation ongoing 

• Solar Panel installation continuing 

• Assembling documentation for first change order (Glazcon) for the 1-15-10 Board Meeting 

Sustainable Features 

CRAVENS 

STUDENT SERVICES 

• Heating and cooling via central hydronics system 

• Water—conserving landscape 

• Architectural environmental control systems via built-in architectural sun shading devices, 

north facing fenestration 

• Energy generation via photovoltaic system 

• Building automation controls to optimize mechanical system operation and energy usage 

• Submitting for LEED Silver 

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Fast Facts 

• Project Square Footage (GSF) 48,132 sq. ft. 

• Funding Source Measure B 

• Construction Start Fall 2008 

• Targeted Completion Spring 2010 

Fast Financial Facts 

• Total Project Cost $22,402,817 

• Construction Budget $15,850,348 

• Approved Change Orders $ - 

• Revised Construction Budget $15,850,348 

• Expenditures to Date $12,282,362 

• Projected Change Order Percent 0% 

• Percent Complete of Project Cost 55% 

• Percent Complete 65% 

CRAVENS 

STUDENT SERVICES 

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92260 

Project 

Manager 

Jerry McCaughey 

Architect WWCOT Architects 

Palm Springs, CA 

Construction 

Manager 

Bernards 


• Painting preparation for ceiling ongoing 

• Tile completed on walls 

• FRP wall board installed in kitchen 

• Gypsum Board being prepped for first coat of paint 


• Heating / Cooling efficient glass 

• Upgrade to heating / cooling system 

• New energy efficient interior task lighting 

• New commercial kitchen equipment 

• New water efficient bathroom fixtures 

DINING FACILITY 

RENOVATION 

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Fast Facts 



• Construction Start Summer 2009 

• Targeted Completion Spring 2010 

Fast Financial 



• Approved Change Orders $ 4,664 



• Projected Change Order Percent .7% 



DINING FACILITY 

RENOVATION 

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92260 

Project 

Manager 

Gary Paulsen 

Architect TMAD 

Ontario, CA 

Construction 

Manager 

C. W. Driver 


• Area 4, last section of the Alumni road has been paved, addressing poor paving areas of 

the street 

• Electrical in area 4 is complete 

• San Pablo entrance repaving is complete 


SITE INFRASTRUCTURE 

PHASE II 

• Providing energy efficient utilities via Site Infrastructure to Campus buildings. 

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Fast Facts 

• Project Square Footage (GSF) Campus Wide 



• Targeted Completion Fall 2010 

Fast Financial 


• Construction Budget $ 8,527,800 


• Revised Construction Budget $ 8,781,737 

• Expenditures to Date $ 9,292,942 





PHASE II 

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92260 

Project 

Manager 

Gary Paulsen 

Architect TMAD 

800 N. Ferrari 

Ontario, CA 

Construction 

Manager 

C. W. Driver 


• Area 1 ramp in front of administration has been completed 

• Area 5 has commenced, noisy work scheduled for night time 

• Area 3 at the Dining Hall is progressing 

• Area 3, tree that was removed will be replaced with 36” box trees 



PHASE III 

• Providing energy efficient utilities via Site Infrastructure to Campus buildings. 

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Fast Facts 

• Project Square Footage (GSF) Campus Wide 



• Targeted Completion Summer 2010 



• Construction Budget $ 4,408,586 


• Revised Construction Budget $ 4,408,586 

• Expenditures to Date $ 934,802 





PHASE III 

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92260 

Project 

Manager 

Gary Paulsen 

Architect Steinberg Architects 

523 W. 6th Street 

Los Angeles, CA 

Construction 

Manager 

C. W. Driver 


• Final Punch List items being addressed 

• AV / IT equipment installation ongoing, waiting on CISCO switch to be delivered, delivery 

date 12-14-09 

• Working with Mark Rizzo on moving requirements and move date 


• New insulation 

• High efficiency glazing 

• New efficient heating / cooling system 

BUSINESS BUILDING 

RENOVATION 

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Fast Facts 



• Construction Start Fall 2008 











BUSINESS BUILDING 

RENOVATION 

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92260 

Project 

Manager 

Jerry McCaughey 

Architect HMC Architects 

Ontario, CA 

Construction 

Manager 

C. W. Driver 


• Interior work continues in both Weight and Training Rooms 

• Tapping table modifications sent to cabinet maker 

• Coordinating the electronic lock purchase and installation 

• Fire Alarm company “Simplex” not returning calls 

• Moving company to move weight equipment into Weight Room 


• High quality insulation 

• Energy efficient “Low-E” windows 

• Energy Star HVAC system 

WEIGHT & TRAINING 

ROOMS 

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Fast Facts 



• Construction Start TBD 

• Targeted Completion TBD 




• Approved Change Orders ($ -91,215) 



• Projected Change Order Percent -8.1% 



WEIGHT & TRAINING 

ROOMS 

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92260 

Architect HMC Architects 

Ontario, CA 

Estimated 

Construction 

Start 

Estimated 

Project 

Occupancy 

Fall 2009 

Summer 2010 


• Project approved by Board 

• Pre-Construction meeting held on 11-17-09 

• MTGL selected as Materials, Testing and Inspection company 

• All contracts signed for contractor and picked up by Orr Builders 

• Contractor delivered construction trailer 


• Reuse of existing building 

• Energy efficient glazing 

• Energy efficient mechanical systems 

• Reduction in heat islands 

NURSING BUILDING 

RENOVATION 

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Fast Facts 



• Construction Start Winter 2009 











NURSING BUILDING 

RENOVATION 

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P r o j e c t s i n D e s i g n . . . 

PROJECT STATUS REPORTS 

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92260 

Architect Steinberg Architects 

Estimated 

Construction 

Start 

Estimated Project 

Occupancy 

Fast Facts 

Fall 2009 

Fall 2011 


• Project Square Footage 40,353 square feet 


• Project Manager Pamela Pence 


CLASSROOM 

BUILDING 

• EIS Site Fire Access Plan complete 

• CM contract executed by COD 

• DSA Structural Plan Checker contacted, Plan Check commenced on 11-6-09; will not be 

complete until 11-30-09, according to him 

• Coordinated over-ex with Phase 3 Infrastructure Project Hydronic’s run 

• Heating and cooling via central hydronics system 

• Water - conserving landscape 

• Architectural environmental control systems via built-in architectural sun shading 

devices, north facing fenestration 

• Energy generation via photovoltaic system 

• Building automation controls to optimize mechanical system and energy usage 

• Will be LEED certified 

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92260 

Architect TBP Architecture 

Newport Beach, CA 

Estimated 

Construction 

Start 

Estimated 

Project 

Occupancy 

Fall 2010 

Spring 2012 


COMMUNICATION 

BUILDING 

• Meeting with tBP to discuss the next steps of Design Development, took place 

last week 

• Information requested by tBP sent to them last week 

• tBP to produce fly-though of building for presentation purposes 

Fast Facts 

• Project Square Footage 35,500 square feet 


• Project Manager Jerry McCaughey 


• Will be LEED certified 

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Financial Review . . . 

Project Allocation Budget 

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PROJECT ALLOCATION BUDGET 

COMPLETED PROJECTS 

Committed 

Project Budget 

Expenditures to 

Date 

Non-Measure B 

Expenditures 

Remaining 

Balance 

% to Budget 

Hazardous Services $88,131 $88,131 $0 100% 

ADA Transition Plan Path of Travel $59,549 $59,549 $0 100% 

Campus Standards & Design $611,638 $611,638 $0 100% 

Ag Science Project $93,304 $93,304 $0 100% 

Stadium Showers & Lockers $37,187 $37,187 $0 100% 

Central Annex Village $2,308,330 $2,308,330 $0 100% 

Sidewalk Repairs $38,846 $38,846 $0 100% 

Carol Meier Lecture Hall Roof Repair $317,728 $317,728 $0 100% 

Culinary Kitchen $410,529 $410,529 $0 100% 

Diesel Mechanics Flooring $14,154 $14,154 $0 100% 

Gymnasium $144,679 $144,679 $0 100% 

Safety/Security Improvements CDC & AR $256,369 $256,369 $0 100% 

Monterey Wall & Landscaping $1,544,946 $1,544,946 $0 100% 

South Parking Lot $1,004,767 $1,004,767 $0 100% 

Velma Dawson House Lot $24,800 $24,800 $0 100% 

Western Parking Lot $2,564,965 $2,564,965 $0 100% 

Western Parking Lot Landscaping $266,422 $266,422 $0 100% 

Pavement Removal North Alumni Road $28,721 $28,721 $0 100% 

Temporary Access Road $87,252 $87,252 $0 100% 

Date Palm Removal $311,447 $311,447 $0 100% 

Scene Shop $74,676 $74,676 $0 100% 

Science Labs $223,624 $223,624 $0 100% 

Baseball Scoreboard $77,711 $77,711 $0 100% 

Soccer Field Lighting $57,449 $57,449 $0 100% 

Softball Stadium $65,202 $65,202 $0 100% 

Contractor Lay Down Area $724,890 $724,890 $0 100% 

South Annex Ph I $273,569 $273,569 $0 100% 

South Annex Ph II $1,027,825 $1,027,825 $0 100% 

South/North Annex Ph I Classroom Modular's $1,920,155 $1,920,155 $0 100% 

Telephone Systems / VOIP Upgrade Ph I $964,487 $964,487 $0 100% 

Wireless Access Project $322,555 $322,555 $0 100% 

Aquatics Swimming Pool Demolition $290,087 $290,087 $0 100% 

EXPENDED TOTAL $16,235,994 $16,235,994 $0 100% 

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CURRENT PROJECTS 

Committed 

Project Budget 

Expenditures to 

Date 

Non-Measure B 

Expenditures 

Remaining 

Balance 

% to Budget 

South Annex Ph III - DSPS Modular's $648,982 $639,849 $9,133 99% 

Storm Drain Outlet $1,571,117 $1,563,111 $8,006 99% 

Burn Tower $2,800,000 $2,867,447 -$67,447 102% 

Central Plant $13,156,448 $13,017,359 $139,089 99% 

Temporary Dining Facility $969,985 $737,065 $232,920 76% 

East Valley Campus $10,000,000 $9,685,056 $314,944 97% 

Ph l - Infrastructure $14,534,639 $14,183,308 $351,331 98% 

Barker Nursing Complex $10,980,372 $10,907,366 $73,006 99% 

Public Safety Academy $15,978,064 $14,849,155 $1,128,909 93% 

Ph II - Infrastructure $11,935,597 $9,292,942 $2,642,655 78% 

Business Building Renovation $4,465,621 $4,110,141 $355,480 92% 

Cravens Student Center $22,402,817 $12,282,362 $10,120,455 55% 

Alumni Center $2,890,946 $2,522,551 $368,395 87% 

Dining Facility Renovation $5,687,469 $1,837,382 $3,850,087 32% 

Weight Room/Training Room $1,330,381 $541,799 $788,582 41% 

Ph III - Infrastructure $10,000,000 $934,802 $9,065,198 9% 

Classroom Building $28,810,672 $2,004,493 $26,806,179 7% 

Nursing Building Renovation $6,065,017 $442,677 $5,622,340 7% 

Communications Building $25,133,142 $386,444 $24,746,698 2% 

West Valley Campus $40,000,000 $682,622 $39,317,378 2% 

PSA Parking & Mag. Falls Entrance $1,000,000 $123,766 $876,234 

SUB TOTAL $230,361,269 $103,611,697 $126,595,449 43% 

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FUTURE PROJECTS 

Budget Expenditures to 

Date 

Non-Measure B 

Expenditures 

Balance % to Budget 

Monterey Entrance & Turn Around $3,000,000 $3,000,000 0% 

Demo Central Annex / Cooling Towers $1,500,000 $1,500,000 0% 

Athletic Facilities $2,000,000 $2,000,000 0% 

Demo Theater 2 / Construct Parking Lot $1,500,000 $1,500,000 0% 

Physical Education Renovation $7,887,982 $7,887,982 0% 

A&R Demo & Landscaping $750,000 $750,000 0% 

Gymnasium Renovation $12,641,000 $12,641,000 0% 

Administration Building Renovation $7,216,616 $7,216,616 0% 

Liberal Arts Building Renovation $7,366,395 $7,366,395 0% 

LRC / HILB Renovation $39,591,849 $39,591,849 0% 

East Valley Campus $50,000,000 $50,000,000 0% 

Visual Arts $10,396,259 $10,396,259 0% 

Ag Science Environ Design (Renovation) $5,988,224 $5,988,224 0% 

Stadium Improvements Renovations $1,100,000 $1,100,000 0% 

Child Development Center $6,795,323 $6,795,323 0% 

Advanced Transportation $6,115,784 $6,115,784 0% 

Demo South Annex / Install Parking Lot $650,000 $650,000 0% 

Science Building Mechanical Upgrade Ph II $1,204,264 $1,204,264 0% 

SUB TOTAL $165,703,696 $165,703,696 0% 

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DEFERRED PROJECTS 

Budget Expenditures to 

Date 

Non-Measure B 

Expenditures 

Balance % to Budget 

Construct Parking Lot at Velma Dawson House $600,000 $600,000 0% 

Demo East Annex / Construct Parking Lot $2,000,000 $2,000,000 0% 

Pollock Theater Carol Meier Renovation $3,940,381 $3,940,381 0% 

Art Bldg. Re-Purpose $500,000 $500,000 0% 

Engineering Building Renovation $4,844,405 $4,844,405 0% 

Demo Diesel Mechanic / Install Parking Lot $2,500,000 $2,500,000 0% 

Multi-Use Arts Facility $20,386,059 $20,386,059 0% 

PSA Phase 2 $10,887,000 $10,887,000 0% 

Parking Lot at Lay Down area and Refinish exist, 

Parking Lot 

$1,200,000 $1,200,000 0% 

Landscaping at Fred Waring Entrance $1,000,000 $1,000,000 0% 

SUB TOTAL $47,857,845 $47,857,845 0% 

Completed Projects $16,235,994 $16,235,994 $0 

Current Projects $230,361,269 $103,611,697 $126,749,572 

Future Projects $165,703,696 $0 $165,703,696 

Deferred Projects $47,857,845 $0 $0 

Central Contracted Management Fees $20,848,778 $10,097,459 $10,751,319 

TOTAL $481,007,582 $129,945,150 $303,204,587 

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Upcoming Project Events 

• None Planned 

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