Education Code Section 70901 enumerates the responsibilities of the Board of Governors, which includes the establishing, maintaining, revising, and updating the uniform budgeting and accounting structures and procedures for the California Community Colleges. This responsibility is embodied in the California Community Colleges Budget and Accounting Manual (BAM), which has been updated as of the year 2000.

BAM Downloading Options (BAM PDF files require Adobe Acrobat Reader version 3.0 or later for viewing)

There are now two ways to download the BAM. The "Download the Complete Manual" option will allow the user to download the entire manual including the appendices as one document. The table of contents and the contents section at the beginning of each chapter is bookmarked (linked) in the complete manual to allow for ease of navigation to specific sections. However, the complete manual is a 521KB sized file and users may have problems downloading the file if they have a slow internet connection.

For those who wish to download individual sections or for those who have a slow internet connection, under the "Download Individual Sections" option each major section is available for downloading as separate files. However, individual sections are not bookmarked.

Download Complete Manual (BAM, 2000 Edition)

• Complete Budget and Accounting Manual, 2000 (PDF, 521KB)

Download Individual Sections (BAM, 2000 Edition)

Each chapter and section can be downloaded separately by selecting the chapter and section listed below.

• Cover Page
• Information Sheet, Table of Contents, Preface, Acknowledgments
• Chapter 1: Introduction
• Chapter 2: Fund Structure
• Chapter 3: Accounting for Revenues and Other Financing Sources
• Chapter 4: Accounting for Expenditures and Other Outgo
• Chapter 5: Accounting for Balance Sheet
• Appendix A Charts of Accounts
• Appendix B Glossary
• Appendix C Common Acronyms
• Appendix D Common Categorical and Restricted Programs
• Appendix E Guidelines for Distinguishing Between Supplies and Equipment
• Appendix F Subject Index

Contact:

For questions regarding these instructions, please send an e-mail to Patricia Laurent, plaurent@cccco.edu.