Performance Audits
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Course Description
Videos & PDF Presentation
This course describes the CBOC receiving and reviewing before March 31 for the fiscal year ended before June 30, the required annual performance 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. It also includes a discussion of how performance audits can be used to review systems and compliance with the same and the effectiveness and results of bond expenditures.
https://totalschoolsolutions.org/course/performance-audits/
You will need to create a one time log in to access the free CBOC training videos on the Total School Solutions site.
What Annual Audits are Required?
https://youtu.be/UXl0Jg1I_8M
How to Perform an Effective Performance Audit Moss Adams 2021 Conference Presentation (starts at 9:45 on YouTube) Keynote speakers: • Stephen Bacchetti, Director, Moss Adams, • Arthur Ngo, Senior Manager, Moss Adams, • Tammy Lohr, Manager, Moss Adams
https://www.youtube.com/watch?v=PVh_955wg0M
Moss Adams How to Perform an Effective Performance Audit PowerPoint Presentation PDF
https://www.bondoversight.org/wp-content/uploads/2021/11/0-How-to-Perform-an-Effective-Performance-Audit-FINAL-10-12-21.pdf
2021 Conference Presentations on YouTube — YouTube video needs to be edited for presentation
Performance Audits Audits presentation by Anton Jungherr
https://youtu.be/PVh_955wg0M
Best Practices
Performance Audits Recommended CA Audit Guide Appendix A
https://www.bondoversight.org/wp-content/uploads/2023/08/PerformanceAudits_A_Revised_8.23.23_TR.pdf
FAQs
FAQ 15. What is a Proposition 39 performance audit?
https://www.bondoversight.org/faq15/
FAQ 25. Should the CBOC recommend a “Program Effectiveness and Results Audit?
https://www.bondoversight.org/faq25/
FAQ 58. Are the Auditors Accountable to the CBOC As Well As the District?
https://www.bondoversight.org/faq58/
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)?
https://www.bondoversight.org/faq64/
FAQ 65. Who is Responsible for Fraud Assessments?
https://www.bondoversight.org/faq65/
FAQ 68. What if the District Doesn’t Do a Performance Audit?
https://www.bondoversight.org/faq68/
Legal Resources
California Legislative Information
https://leginfo.legislature.ca.gov/
Resources
Moss Adams: How to Perform an Effective Performance Audit
https://www.bondoversight.org/wp-content/uploads/2021/11/0-How-to-Perform-an-Effective-Performance-Audit-FINAL-10-12-21.pdf
Audit Guide
https://www.bondoversight.org/wp-content/uploads/2023/01/Appendix-A-PerformanceAudit.pdf
Government Auditing Standards. By the Comptroller General of the United States
https://www.gao.gov/assets/gao-18-568g.pdf
Performance Audits Community Colleges
https://www.bondoversight.org/wp-content/uploads/2023/07/PerformanceAuditsCommunityCollege.pdf
Best Practices Bond Oversight Committees
https://www.bondoversight.org/wp-content/uploads/2022/11/Best-Practice-s-Oversight-Committees-SDCTA-5.23.19.pdf
R4 Audit Costs Exceed Savings.
“What is the general experience of savings potential identified in audits vs. the costs of the audit?”
https://www.bondoversight.org/wp-content/uploads/2023/07/R4_Audit_Costs_Exceed_Savings.pdf
Example
Moss Adams, LLP – WCCUSD Performance Audit June 30, 2019
https://www.wccusd.net/cms/lib/CA01001466/Centricity/Domain/1872/Performance%20and%20Program%20Effectiveness%20Audit.pdf