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Business Services Guide

Click here for the 2016-17 year-end closing schedule and procedures.

Audit

CLPCCD must have an annual financial and compliance audit per Education Code section 84040. An interim audit is scheduled in the May/June time frame and the final audit work is scheduled in late September. The final audit report is presented to the Audit Committee of the Board of Trustees immediately prior to the Board's regular December meeting. The audit partner attends the Audit Committee meeting and reviews the report in detail. The audit partner then makes a brief presentation during the regular December meeting. The audit findings are discussed in depth at the Audit Committee meeting and are highlighted to the full Board. In May of every year, district management updates the Board of Trustees on the status of the prior year audit findings.

The financial audit mainly involves District Business Services and the college Business Offices. The compliance audit includes both federal and state standards and involves many college departments, such as Admissions & Records, Financial Aid, and student services areas (DSPS, EOPS, CalWORKs, etc.).

The California Community Colleges' Chancellor's Office (CCCCO) publishes an annual document, which outlines the audit process. This document is called the Contracted District Audit Manual (CDAM). The District's annual audit must be submitted to the CCCCO by December 31 every year.

The general obligation bond program requires financial and performance audits every year, as required by Article XIIIA of the California Constitution. The Citizens' Bond Oversight Committee receives and reviews the financial and performance audits of the bond program.

To the extent that there are audit findings, those audit findings are assigned to responsible administrators whose charge is to resolve the findings in the succeeding year.

Contact Information

Please contact Dori Campbell, CPA if you have any questions regarding Audit. Dori can be reached at (925) 485-5282.