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RIVERSIDE COMMUNITYCOLLEGE DISTRICTANNUAL FINANCIAL REPORTJUNE 30, 2017
RIVERSIDE COMMUNITY COLLEGE DISTRICTTABLE OF CONTENTSJUNE 30, 2017FINANCIAL SECTIONIndependent Auditor's ReportManagement's Discussion and AnalysisBasic Financial Statements - Primary GovernmentStatement of Net PositionStatement of Revenues, Expenses, and Changes in Net PositionStatement of Cash FlowsFiduciary FundsStatement of Net PositionStatement of Changes in Net PositionNotes to Financial Statements25141516181921REQUIRED SUPPLEMENTARY INFORMATIONSchedule of Other Postemployment Benefits (OPEB) Funding ProgressSchedule of the District's Proportionate Share of the Net Pension LiabilitySchedule of District ContributionsNote to Required Supplementary Information63646566SUPPLEMENTARY INFORMATIONDistrict OrganizationSchedule of Expenditures of Federal AwardsSchedule of Expenditures of State AwardsSchedule of Workload Measures for State General ApportionmentReconciliation of Education Code Section 84362 (50 Percent Law) CalculationReconciliation of Annual Financial and Budget Report (CCFS-311) With Fund FinancialStatementsProposition 30 Education Protection Act (EPA) Expenditure ReportReconciliation of Governmental Funds to the Statement of Net PositionNote to Supplementary Information686972747578798082INDEPENDENT AUDITOR'S REPORTSReport on Internal Control Over Financial Reporting and on Complianceand Other Matters Based on an Audit of Financial Statements Performedin Accordance With Government Auditing StandardsReport on Compliance for Each Major Program and on Internal ControlOver Compliance Required by the Uniform GuidanceReport on State Compliance858789SCHEDULE OF FINDINGS AND QUESTIONED COSTSSummary of Auditor's ResultsFinancial Statement Findings and RecommendationsFederal Awards Findings and Questioned CostsState Awards Findings and Questioned CostsSummary Schedule of Prior Audit Findings9293949596
FINANCIAL SECTION1
Vavrinek, Trine, Day & Co., LLPVA L U E T H E D I F F E R E N C ECertified Public AccountantsINDEPENDENT AUDITOR'S REPORTBoard of TrusteesRiverside Community College DistrictRiverside, CaliforniaReport on the Financial StatementsWe have audited the accompanying financial statements of the business-type activities and the aggregateremaining fund information of Riverside Community College District (the District) as of and for the year endedJune 30, 2017, and the related notes to the financial statements, which collectively comprise the District's basicfinancial statements as listed in the Table of Contents.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith accounting principles generally accepted in the United States of America; this includes the design,implementation, and maintenance of internal control relevant to the preparation and fair presentation of financialstatements that are free from material misstatements, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with auditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States, and the 2016-2017 Contracted District Audit Manual, issued by the California CommunityColleges Chancellor's Office. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor's judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the District's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we expressno such opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinion.219340 Jesse Lane, Suite 260 Riverside, CA 92508Tel: 951.367.3000www.vtdcpa.com Fax: 951.367.3010
OpinionIn our opinion, the financial statements referred to above present fairly, in all material respects, the respectivefinancial position of the business-type activities and the aggregate remaining fund information of the District as ofJune 30, 2017, and the respective changes in financial position and cash flows thereof for the year then ended inaccordance with accounting principles generally accepted in the United States of America.Other MattersRequired Supplementary InformationAccounting principles generally accepted in the United States of America require the Management's Discussionand Analysis on pages 5 through 12, the Schedule of Other Postemployment Benefits (OPEB) Funding Progresson page 63, the Schedule of the District's Proportionate Share of the Net Pension Liability on page 64, and theSchedule of District Contributions on page 65 be presented to supplement the basic financial statements. Suchinformation, although not a part of the basic financial statements, is required by the Governmental AccountingStandards Board, who considers it to be an essential part of financial reporting for placing the basic financialstatements in an appropriate operational, economic, or historical context. We have applied certain limitedprocedures to the required supplementary information in accordance with auditing standards generally accepted inthe United States of America, which consisted of inquiries of management about the methods of preparing theinformation and comparing the information for consistency with management's responses to our inquiries, thebasic financial statements, and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limited procedures do notprovide us with sufficient evidence to express an opinion or provide any assurance.Other InformationOur audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the District's basic financial statements. The accompanying supplementary information listed in theTable of Contents, including the Schedule of Expenditures of Federal Awards, as required by Title 2 U.S. Code ofFederal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance), and other supplementary information as listed in the tableof contents are presented for purposes of additional analysis and is not a required part of the basic financialstatements.The accompanying supplementary information is the responsibility of management and was derived from andrelates directly to the underlying accounting and other records used to prepare the basic financial statements.Such information has been subjected to the auditing procedures applied in the audit of the basic financialstatements and certain additional procedures, including comparing and reconciling such information directly tothe underlying accounting and other records used to prepare the basic financial statements or to the basic financialstatements themselves, and other additional procedures in accordance with auditing standards generally acceptedin the United States of America. In our opinion, the accompanying supplementary information is fairly stated, inall material respects, in relation to the basic financial statements as a whole.3
Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated November 27, 2017, onour consideration of the District's internal control over financial reporting and on our tests of its compliance withcertain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that reportis solely to describe the scope of our testing of internal control over financial reporting and compliance and theresults of that testing, and not to provide an opinion on the effectiveness of the District's internal control overfinancial reporting or on compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering the District's internal control over financial reporting andcompliance.Riverside, CaliforniaNovember 27, 20174
USING THIS ANNUAL REPORTThe purpose of this annual report is to provide readers with information about the activities, programs, andfinancial condition of the Riverside Community College District (the District) as of June 30, 2017. The reportconsists of three basic financial statements: the Statement of Net Position; Statement of Revenues, Expenses, andChanges in Net Position; and Statement of Cash Flows and provides information about the District as a whole.This section of the annual financial report presents our discussion and analysis of the District's financialperformance during the fiscal year that ended on June 30, 2017. Please read it in conjunction with the District'sfinancial statements, which immediately follow this section. Responsibility for the completeness and accuracy ofthis information rests with District management.OVERVIEW OF THE FINANCIAL STATEMENTSThe Riverside Community College District's financial statements are presented in accordance with GovernmentalAccounting Standards Board Statements (GASB) No. 34, Basic Financial Statements - and Management'sDiscussion and Analysis - for State and Local Governments, and No. 35, Basic Financial Statements - andManagement Discussion and Analysis - for Public College and Universities. These statements allow for thepresentation of financial activity and results of operations which focuses on the District as a whole. Theentity-wide financial statements present the overall results of operations whereby all of the District's activities areconsolidated into one total versus the traditional presentation by fund type. The focus of the Statement of NetPosition is designed to be similar to the bottom line results of the District. This statement combines andconsolidates current financial resources with capital assets and long-term obligations. The Statement ofRevenues, Expenses, and Changes in Net Position focuses on the costs of the District's operational activities withrevenues and expenses categorized as operating and nonoperating, and expenses are reported by naturalclassification. The Statement of Cash Flows provides an analysis of the sources and uses of cash within theoperations of the District.The California Community Colleges Chancellor's Office has recommended that all State community collegesfollow the Business-Type Activity (BTA) model for financial statement reporting purposes.FINANCIAL HIGHLIGHTS The District's primary funding source is from apportionment received from the State of California. Thebasis of this apportionment is the calculation of Full-Time Equivalent Students (FTES). During the2016-2017 fiscal year, total reported resident FTES were 29,652 as compared to 28,682 in the 2015-2016fiscal year. The District continues to have no unfunded credit FTES for fiscal year 2016-2017. Several construction and modernization projects at the District's three colleges resulted in building andsite improvements totaling 1,488,348 in the 2016-2017 fiscal year. The completed projects, listedbelow, are primarily funded through Physical Plant and Instructional Support as well as Proposition 39:Clean Energy allocations.Campus-Wide ADA/Path of Travel Repairs – Riverside City CollegeTequesquite Channel Wash Repair – Riverside City CollegeAir Conditioning Unit Replacement – Norco CollegeThird Street Light Fixtures Replacement – Norco College5
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017 Employee salaries increased by 5.04 percent or 6.3 million from the 2015-2016 fiscal year andemployee benefits increased by 5.78 percent or 2.2 million. The increase in salaries is primarily due toa contractual salary increase of 2.0 percent for all permanent employees, a contractual salary increase of2.5 percent for part-time faculty, scheduled salary step increases, employee reclassifications, and anincrease in the number of positions. The increase in benefit costs is primarily due to increases in healthand welfare benefit costs, an increase of 1.85 percent in CalSTRS and 2.04 percent CalPERS employercontributions, and fixed charges associated with the increased number of positions discussed above. During the 2016-2017 fiscal year, the District provided over 76.6 million in financial aid to students,representing an increase of 0.3 percent over the 76.4 million in fiscal year 2015-2016. This aid wasprovided in the form of grants, scholarships, loans, and tuition reductions funded through the Federalgovernment, State Chancellor's Office, and local funding as shown below.Federal Pell Grants (PELL)Federal Supplement Education Opportunity Grant (FSEOG)Federal Direct Student Loans (Direct Loans)Federal Work Study Program (FWS)State of California Cal Grants (B & C)State of California Full Time Student Success GrantCalifornia Community College Board of Governor's Fee WavierTotal Financial Aid Provided to Students6 3,13022,285,090 76,594,965
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017THE DISTRICT AS A WHOLENet PositionTable 1ASSETSCurrent AssetsCash and investmentsAccounts receivable (net)Other current assetsTotal Current AssetsCapital assets (net)Total AssetsDEFERRED OUTFLOWS OF RESOURCESDeferred charge on refundingDeferred outflows of resources related to pensionsTotal Deferred Outflows of ResourcesTotal Assets and Deferred Outflowsof ResourcesCurrent LiabilitiesAccounts payable and accrued liabilitiesCurrent portion of long-term obligationsTotal Current LiabilitiesLong-Term ObligationsTotal LiabilitiesDEFERRED INFLOWS OF RESOURCESDeferred inflows of resources related to pensionsNET POSITIONNet investment in capital assetsRestrictedUnrestrictedTotal Net PositionTotal Liabilities, Deferred Inflowsand Net Position20172016Change 577,549,077 566,635,235 47,69040,221,768(794,420)10,632,2229,837,802 627,608,647 606,857,003 20,751,644 6 05 ,257,003 627,608,647 606,857,003The District's components of assets, liabilities, and net position are noted on page 14.7 20,751,644
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017Operating Results for the YearThe results of this year's operations for the District as a whole are reported in the Statement of Revenues,Expenses, and Changes in Net Position on page 15.Table 2Operating Revenues (Losses)Tuition and fees (net)Other operating revenues (losses)Total Operating Revenues (Losses)Operating ExpensesSalaries and benefitsSupplies and maintenanceStudent financial aidDepreciationTotal Operating ExpensesLoss on OperationsNonoperating RevenuesState apportionmentsProperty taxesState revenuesFederal and State grants and contractsNet investment incomeNet interest expenseOther nonoperating revenuesTotal Nonoperating RevenueOther Revenues (Losses)State capital incomeLocal capital incomeTotal Other Revenues (Losses)Net Increase in Net Position20172016 19,689,26630,63519,719,901 16,619,154(1,372)16,617,782Change 211213,7501,569,961 3,257,003 17,434,105 (14,177,102)The District's primary revenue sources are local property taxes, student enrollment fees, and Stateapportionment, which increased in fiscal year 2016-2017. Property taxes levied and received from propertywithin the District's boundaries increased slightly during the year.Grant and contract revenues relate primarily to student financial aid and to specific Federal and State grantsreceived for programs serving the students and programs of the District. These grant and program revenues arerestricted to allowable expenses related to the programs.8
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017During 2016-2017, the District's interest income was 0.81 million and interest expense was 14.62 million.Interest income is primarily derived from cash held in the Riverside County Treasury. Interest income hasincreased approximately 0.31 million from the 2015-2016 fiscal year due to the increase general obligationbond funds held in the Riverside County Treasury. An increase of 7.64 million in interest expense for the yearis the result of maturing of the District's capital accretion bonds and increased amortization of the deferredcharges associated with the issuance of refunding general obligation bonds.In accordance with requirements set forth by the California Community Colleges Chancellor's Office, theDistrict reports operating expenses by object code. Operating expenses by functional classification are asfollows:Table 3Year ended June 30, 2017:Instructional activitiesAcademic supportStudent servicesPlant operations andmaintenanceInstructional support servicesCommunity services andeconomic developmentAncillary services andauxiliary operationsStudent aidPhysical property and relatedacquisitionsUnallocated depreciationTotalSalariesand EmployeeBenefits 80,492,57820,976,34529,834,285Supplies,Materials, andOther OperatingExpenses andServices 5,594,3398,337,1405,707,786StudentFinancial Aid -Depreciation 358,023-53,298,914-10,967,99853,298,914 172,382,7554,196,56648,651,743 53,298,91416,960,528 16,960,5284,196,56616,960,528 291,293,940 9 Total86,086,91729,313,48535,542,071
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017Changes in Cash PositionTable 4Cash Provided by (Used in)Operating activitiesNoncapital financing activitiesCapital financing activitiesInvesting activitiesNet Increase (Decrease) in CashCash, Beginning of YearCash, End of Year20172016Change 239101,654,489 124,319,728 90374,616,586 101,654,489 )27,037,903 22,665,239The Statement of Cash Flows on pages 16 and 17 provides information about our cash receipts and paymentsduring the year. This statement also assists users in assessing the District's ability to meet its obligations as theycome due and its need for external financing. The District's primary operating receipts are student tuition andfees and Federal, State, and local grants and contracts. The primary operating expense of the District is thepayment of salaries and benefits to faculty, administrators, and classified staff.While State apportionment revenues and property taxes are the primary source of noncapital related revenue, theGASB accounting standards require that this source of revenue is shown as nonoperating revenue as it comesfrom the general resources of the State and not from the primary users of the college's programs and services, thestudents. The District depends upon this funding to continue the current level of operations.10
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017CAPITAL ASSET AND DEBT ADMINISTRATIONCapital AssetsAt June 30, 2017, the District had 612.4 million in a broad range of capital assets, including land, buildings,and furniture and equipment. At June 30, 2017, the District's net capital assets were 441.0 million. Majorcapital improvement projects are ongoing throughout the District. These projects are primarily funded throughPhysical Plant and Instructional Support and Proposition 39: Clean Energy revenues, and District GeneralObligation Bonds. Projects are accounted for within the Construction in Progress account until the project iscompleted at which time the cost of the buildings and/or improvements will be recorded to the depreciableBuildings and Improvement category.Table 5Land and construction in progressBuildings and land improvementsFurniture and equipmentSubtotalAccumulated depreciationBalanceJuly 1, 2016 7,999) 452,350,894Additions 2,235,2971,488,3481,845,7175,569,362(16,960,528) (11,391,166)Deletions (51,088)(51,088)51,088-BalanceJune 30, 2017 7,439) 440,959,728We present more detailed information about our capital assets in Note 6 to the financial statements.ObligationsAt the end of the 2016-2017 fiscal year, the District had 279.4 million in general obligation bonds outstanding,net of premium. These bonds are repaid in annual installments, in accordance with the obligation requirementsfor each debt issuance, by way of property tax assessments on property within the Riverside Community CollegeDistrict's boundaries.The District is also obligated to employees of the District for vacation, load banking benefits, supplementalretirement income payments, and retiree health payments.Lease purchase agreements for equipment have been entered into to finance certain capital assets.Net Pension Liability (NPL)At year-end, the District had a net pension liability of 176.8 million. The District has therefore recorded itsproportionate share of net pension liabilities for CalSTRS and CalPERS.11
RIVERSIDE COMMUNITY COLLEGE DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2017Table 6General obligation bondsAggregate net pension obligationOther liabilitiesTotal Long-Term ObligationsBalanceJuly 1, 2016 282,857,034137,435,47119,512,695 439,805,200Additions 2,804,99339,385,0833,423,777 45,613,853Amount due within one yearDeletions (6,244,064)(8,395,659) (14,639,723)BalanceJune 30, 2017 279,417,963176,820,55414,540,813 470,779,330 7,673,413We present more detailed information about our long-term obligations in Note 10 to the financial statements.GENERAL FUND BUDGETARY HIGHLIGHTSOver the course of the year, the District revises its budget to provide for unanticipated changes in revenues andexpenditures. The Board of Trustees adopted the final amendment to the budget for the 2016-2017 fiscal yearon June 20, 2017.The District's final revised budget for the unrestricted General Fund anticipated that expenditures would exceedrevenues by 25.43 million. The actual results for the year showed revenues exceeded expenditures by 6.81 million.ECONOMIC FACTORS AFFECTING THE FUTURE OF THE RIVERSIDE COMMUNITY COLLEGEDISTRICTThe financial position of the District is closely tied to the economic position of the State of California since theDistrict's largest source of general unrestricted revenue is State apportionment at 49.41 percent of total revenues.The District reported an increase of 970 FTES during fiscal year 2016-2017 resulting from an increase of courseofferings. The District's fiscal year 2017-2018 unrestricted general fund adopted budget anticipates revenueincreases of 8.72 million, expenditure increases of 14.41 million, and a Board-approved contingency of5.0 percent. The District continues to manage enrollment and operating costs to ensure ongoing financialstability and to achieve reserve levels required by Board policy and the State Chancellor's Office.CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENTThis financial report is designed to provide the District's citizens, taxpayers, students, and investors and creditorswith a general overview of the District's finances and to show the District's accountability for the money itreceives. If you have questions about this report or need any additional financial information, contact theRiverside Community College District at 3801 Market Street, Riverside, California 92501.12
BASIC FINANCIAL STATEMENTS13
RIVERSIDE COMMUNITY COLLEGE DISTRICTSTATEMENT OF NET POSITION - PRIMARY GOVERNMENTJUNE 30, 2017ASSETSCurrent AssetsCash and cash equivalentsInvestments - unrestrictedInvestments - restrictedAccounts receivableStudent accounts receivable, netDue from fiduciary fundsPrepaid expensesInventoriesTotal Current AssetsNoncurrent AssetsNondepreciable capital assetsDepreciable capital assets, net of depreciationTotal Noncurrent AssetsTOTAL ASSETSDEFERRED OUTFLOWS OF RESOURCESDeferred charge on refundingDeferred outflows of resources related to pensionsTOTAL DEFERRED OUTFLOW OF RESOURCESLIABILITIESCurrent LiabilitiesAccounts payableAccrued interest payableDue to fiduciary fundsUnearned revenueClaims liabilityCompensated absences payable - current portionBonds payable - current portionTotal Current LiabilitiesNoncurrent LiabilitiesCompensated absences and load banking payable - noncurrent portionBonds payable - noncurrent portionBond premiumOther postemployment benefitsAggregate net pension obligationTotal Noncurrent LiabilitiesTOTAL LIABILITIESDEFERRED INFLOWS OF RESOURCESDeferred inflows of resources related to pensionsNET POSITIONNet investment in capital assetsRestricted for:Debt serviceCapital projectsEducational programsUnrestrictedTOTAL NET POSITIONThe accompanying notes are an integral part of these financial statements.14 288,064) 91,393,327
RIVERSIDE COMMUNITY COLLEGE DISTRICTSTATEMENT OF REVENUES, EXPENSES,AND CHANGES IN NET POSITION - PRIMARY GOVERNMENTFOR THE YEAR ENDED JUNE 30, 2017OPERATING REVENUESStudent Tuition and FeesLess: Scholarship discount and allowanceNet tuition and feesOther Operating RevenuesTOTAL OPERATING REVENUES OPERATING EXPENSESSalariesEmployee benefitsSupplies, materials, and other operating expenses and servicesStudent financial aidEquipment, maintenance, and repairsDepreciationTOTAL OPERATING 64,86216,960,528291,293,940OPERATING LOSS(271,574,039)NONOPERATING REVENUES (EXPENSES)State apportionments, noncapitalFederal grantsState grantsLocal property taxes levied for general purposesLocal property taxes levied for capital debtState taxes and other revenuesInvestment incomeInterest expense on capital related debtInvestment income on capital related debt, netOther nonoperating revenueTOTAL NONOPERATING 60416,077,997273,261,081INCOME BEFORE OTHER REVENUESOTHER REVENUESState revenues, capitalLocal revenues, capitalTOTAL OTHER REVENUES1,687,0421,356,211213,7501,569,961CHANGE IN NET POSITIONNET POSITION, BEGINNING OF YEARNET POSITION, END OF YEAR The accompanying notes are an integral part of these financial statements.153,257,00388,136,32491,393,327
RIVERSIDE COMMUNITY COLLEGE DISTRICTSTATEMENT OF CASH FLOWS - PRIMARY GOVERNMENTFOR THE YEAR ENDED JUNE 30, 2017CASH FLOWS FROM OPERATING ACTIVITIESTuition and feesPayments to vendors for supplies and servicesPayments to or on behalf of employeesPayments to students for Federal direct student aidPayments to students for State direct student aidPayments to students for Local direct student aidOther operating receiptsNet Cash Flows From Operating Activities 692,767)(457,462)30,635(239,677,310)CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESState apportionmentsNoncapital grants and contractsProperty taxes - non-debt relatedState taxes and other apportionmentsOther nonoperatingNet Cash Flows From Noncapital Financing 014,742,100271,965,452CASH FLOWS FROM CAPITAL FINANCING ACTIVITIESPurchase of capital assetsState revenue, capital projectsProperty taxes - related to capital debtPrincipal paid on capital debtInterest paid on capital debtInterest received on capital related debtDeferred charges on refundingOther expenses for capital financing activities, netNet Cash Flows From Capital Financing 6)(11,814,083)61,604794,420213,750(10,258,004)
19340 Jesse Lane, Suite 260 Riverside, CA 92508 Tel: 951.367.3000 www.vtdcpa.com Fax: 951.367.3010 Vavrinek, Trine, Day & Co., LLP Certified Public Accountants VALUE THE DIFFERENCE . Riverside City College Air Conditioning Unit Replacement - Norco College Third Street Light Fixtures Replacement - Norco College .
