1.3 Prior Year Obligations

In accordance with MCCCD Governing Board policy title, Financial Condition, the Vice Chancellor for Business Services or appropriate designee shall develop procedures for recording expenditures pertaining to prior fiscal year commitments that should have been (but were not) recorded in a prior fiscal year. These procedures shall outline the timeframe for which prior year commitments may be processed and establish the required approval authority, and methods for monitoring and reporting of such expenditures. Procedures are referenced as Appendix FM-4 .


AMENDED through the Administrative Regulation approval process, January 7, 2002
ADOPTED into Governance, September 24, 1996
AMENDED Motion No. 8894
AMENDED Motion No. 8895
AMENDED Motion No. 8896

Founding Source: 
Governing Board Minutes, November 18, 1975, Motion No. 2797