CCSF Surplus Hits $17.4M as State Audit Questions $71M in Reserves

The CCSF Governing Board spent a marathon five-hour open session Aug. 13 confronting a triple bind: a state auditor's report questioning why the college is sitting on $71 million in reserves, a non-credit enrollment collapse threatening the pipeline for credit programs, and a looming accreditation midterm review that will test whether the institution has truly moved past its years of crisis. With the budget adoption deadline just weeks away, the board must now decide how to spend down its surplus — and who benefits.

• $17.4M surplus in first draft budget draws scrutiny as state audit criticizes community college reserves
• Non-credit enrollment plunges 12.3% with ESL losses at every center; Mission campus sees steepest drop
• ACCJC overhauls accreditation standards from 127 to 30, previewing CCSF's fall 2027 midterm review
• Faculty union representative calls out bottom-40% salaries while classified spending jumped 15%
• Trustees probe bond-funded facilities change orders at John Adams Center, Wellness Center and Student Success Center

Why it matters: A state audit released Aug. 6 and headed to the legislature questions whether community colleges with large reserves are shortchanging students — and CCSF, with $71 million in the bank and a growing surplus, is one of six colleges named.