AUXILIARY RELATIONSHIP TO GCCCD

GCCCD is the Grossmont-Cuyamaca Community College District, a public community college district in the State of California.  GCCCD serves the east suburban and eastern portion of San Diego County, an area with about 500,000 residents.  GCCCD operates two colleges, Grossmont College (over 20,000 students), and Cuyamaca College (over 10,000 students). GCCCD is governed by a 5-member board elected by citizens of the District.

GCCCD Auxiliary is the Grossmont-Cuyamaca Community College District Auxiliary Organization, a non-profit 501(c)(3) entity created as an “auxiliary organization” of the Grossmont-Cuyamaca Community College District (GCCCD), per section 72672 of the California Education Code.  The GCCCD Auxiliary serves the two colleges and GCCCD by supporting the implementation of grants and contracts, including jointly seeking new external funding for college programs and activities. 

Creation of the GCCCD Auxiliary 
The GCCCD Auxiliary was created by GCCCD, which created articles of incorporation and filed the incorporation and related papers with appropriate agencies of the State of California and the U.S. Internal Revenue Service.  The GCCCD Auxiliary was activated in January 2002.  It accepted its first grant funding on April 1, 2002 and hired its first employees effective April 1, 2002. 

Agreements between GCCCD and the GCCCD Auxiliary
In accordance with the California Education Code (section 72672, et. seq.) GCCCD and the Auxiliary executed a Master Agreement in February 2002 describing the roles and responsibilities of each entity. One of the requirements of this agreement is that the GCCCD Auxiliary provides an annual activities report to the GCCCD Governing Board describing the functions and activities of the Auxiliary, including a report on the results of the annual independent financial audit. 

Membership of Board of Directors of the GCCCD Auxiliary
Members of the Auxiliary’s Board of Directors are stated in the Bylaws of the GCCCD Auxiliary.  Members serve ex officio, that is, by virtue of the job positions they hold at GCCCD or as a president of one of the college foundations.  Members are the Presidents of the two colleges, GCCCD’s two Vice-Chancellors (one of the positions is currently vacant), the Presidents of the two college foundations and the GCCCD Chancellor.  

Legal Status of GCCCD Auxiliary
The GCCCD Auxiliary operates as a separate entity from GCCCD.  While it supports the mission and programs of GCCCD, the GCCCD Auxiliary has separate legal status from GCCCD.  For example, the GCCCD Auxiliary has its own IRS Employer Identification Number (EIN).  The GCCCD Auxiliary has its own California Employment Development Department account number and files its tax payments separately from GCCCD.  The GCCCD Auxiliary has a California State unemployment insurance account separate from the GCCCD account, i.e. the 2 entities pay different rates for unemployment insurance.  The GCCCD Auxiliary has its own contract with the California Public Employees Retirement System (CalPERS).  The GCCCD Auxiliary has its own full-time accountant and full-time director.  The GCCCD Auxiliary has its own Board of Directors that approves contracts, hiring, budgets, etc.  No actions of the GCCCD Auxiliary Board of Directors are submitted to the GCCCD Governing Board for review or approval, except the modification of the Bylaws of the GCCCD Auxiliary.  All personnel actions (hiring, promotion, formal discipline, termination, etc.) are done by the director of the GCCCD Auxiliary via letters signed by the director.

Personnel Systems
The GCCCD Auxiliary manages its human resources as an independent entity. Hiring and termination are executed by the director of the GCCCD Auxiliary.  The GCCCD Auxiliary contracts with Paychex for its own payroll services, which are separate from GCCCD’s payroll services, which do not use Paychex.  The GCCCD Auxiliary offers its own deferred compensation plan through Paychex, which is not offered to employees of GCCCD.  The GCCCD Auxiliary maintains its own personnel handbooks, salary schedules, and personnel procedures. The handbooks and salary scales are approved by the GCCCD Auxiliary Board of Directors.  GCCCD provides medical-dental-vision coverage for the benefit-eligible employees of the GCCCD Auxiliary;  the GCCCD Auxiliary reimburses GCCCD monthly for the cost of such benefits.  The GCCCD Auxiliary maintains the original files for all of its current and former employees.  The GCCCD Auxiliary manages the system for its employees to earn and use sick leave and vacation leave.  The GCCCD Auxiliary provides its employees benefits that are comparable to those provided by GCCCD.

Supervision of Employees and Accountability for Work Performed
Some employees of the GCCCD Auxiliary are assigned to work on grant-funded projects at Grossmont College or Cuyamaca College.  In some cases, such employees are supervised by managers of the GCCCD Auxiliary who are also assigned to those projects.  In other cases the GCCCD Auxiliary employees are accountable to a GCCCD manager administering the project.  In such cases, the supervisor is the director of the GCCCD Auxiliary and the director of the GCCCD Auxiliary will handle all personnel actions, such as formal employee discipline.  As noted earlier in this document, all personnel actions (hiring, promotion, formal discipline, termination, etc.) are done by the director of the GCCCD Auxiliary