Fiscal Services

RFP Posting



The Division of Fiscal Services provides leadership and guidance to the institutions and System Office of the Alabama Community College System for the effective and efficient use of available resources to accomplish the academic learning, adult education, and workforce training needs of the state.

Services at a Glance
  • Preparing budget requests
  • Preparing operating plans that fit within the budget
  • Overseeing budgets
  • Payroll and purchasing
  • Spending reviews
  • Reconciling budgets
  • Preparing member Institutions and System Office budget reports for other state agencies

The Division of Fiscal Services is responsible for fiscal research, resource analysis, fiscal planning, budgeting, monitoring, and financial management for the institutions of the Alabama Community College System and the System Office of the Alabama Community College System. The Division develops, manages, and directs the financial reporting system for the postsecondary education institutions and the System Office and provides technical assistance to the postsecondary education institutions and the System Office.

Alabama Community College System Fiscal Services

The Division of Fiscal Services provides guidance to the institutions of the Alabama Community College System in financial decisions and reporting under the auspices of the Board of Trustees, the Code of Alabama, and the Governmental Accounting Standards Board (GASB). The Division prepares the budget request for funding, allocates the funding received as mandated by the Legislature, collects and combines the institutions’ individual budgets based on the funding, and reviews and combines the financial statements at the end of the fiscal year for inclusion in the Comprehensive Annual Financial Report (CAFR) for the State of Alabama. The Division also is responsible for disseminating the financial information to interested parties, such as the State Board of Education (SBE), the Alabama Commission on Higher Education (ACHE), the State of Alabama Finance Department, the State of Alabama Comptroller’s Office, and others requesting financial information.

Department Fiscal Services

The Division is also responsible for preparing the budget request for funding for the System Office; preparing the operation plans for the funding received; overseeing the division level budgets; and reconciling with the Central Accounting System of the State of Alabama. Payroll and purchasing for the System Office are also handled by the Division. All transactions of the Division are made in compliance with Alabama Community College System Board of Trustee policies, the Code of Alabama, GASB, and all other applicable federal or state laws.

fiscal services

Bryan Helms
Vice Chancellor for Administrative & Financial Services


Sara Calhoun
Executive Director

Brian Harrison
Associate Director - System Support

Robin Head
Payroll and Fiscal Officer

Cheryl Jarman
Fiscal Accountant

Marilyn Johnson
Adult Education Accountant



Erika Rhodes
Administrative Assistant for Financial Services


Tina Johnson
Accounts Payable and Fiscal Officer

Barbara Jones
Accounting Clerk

Jacquelyn Lewis
Adult Education Accountant

Billy Merrill
Associate Director - Special Projects

Laurie Rhoads
Fiscal Services Specialist



administrative services
Wallace McCartha
Staff Aide
Dorothy Davis
Receptionist/GED and PSL Secretary
Ed Moore
Staff Aide Assistant



  ACCS Institutional Budgets 2017-2018 Approved Action Item
  ACCS System Office Budget 2017-2018 Approved Action Item
  Fiscal Procedures Manual
  Common Chart of Accounts - revised Oct 2016
  Sole Source
  Surplus Property Sale Form
  Property Transfer Form
  Change of Depository
  Out-of-State Travel Monthly Report
  State of Alabama IN STATE Travel Reimbursement Form
  State of Alabama OUT OF STATE Travel Reimbursement Form
  Budget Amendment Form 2018-2019
  ACH Vendor Form
  Deferment Agreement
  Material Event Notice - Sample 
Truth in Salary Act
  ACT 2015-082 (Truth in Salary)
  Truth in Salary Memo
  Truth in Salary Act Certification Form
Affiliated Agencies & Organizations

Alabama Commission on Higher Education
U. S. Department of Education