Financial Audits

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Course Description

This course describes the CBOC receiving and reviewing before March 31 for the fiscal year ended before June 30, the required annual financial audit prepared by the district’s auditor, including how the CBOC should participate in the determination of scope, entrance conference, review of the draft report, exit conferences and presentation of the final report to the CBOC and recommendations to the governing board.


What Annual Audits are Required?

2021 Conference Presentations on YouTube — YouTube video needs to be edited for presentation
Financial Audits presentation by Mac Moore  

Best Practices


FAQ 58.  Are the Auditors Accountable to the CBOC As Well As the District?

FAQ 64.  What is the Difference Between the General Financial Audit for the Entire District and the Required Financial and Performance Audits of the Bond Program(s)?

FAQ 65.  Who is Responsible for Fraud Assessments?


Legal Resources

California Legislative Information


Audit Guide

Government Auditing Standards. By the Comptroller General of the United States

Best Practices Bond Oversight Committees



Course Evaluation

Need to develop