Performance 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 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.  

Videos & PDF Presentation

What Annual Audits are Required?

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

Moss Adams How to Perform an Effective Performance Audit PowerPoint Presentation PDF

2021 Conference Presentations on YouTube — YouTube video needs to be edited for presentation
Performance Audits Audits presentation by Anton Jungherr  

Best Practices

Performance Audits Recommended CA Audit Guide Appendix A


FAQ 15. What is a Proposition 39 performance audit?

FAQ 25.  Should the CBOC recommend a “Program Effectiveness and Results Audit?

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?

FAQ 68.  What if the District Doesn’t Do a Performance Audit?

Legal Resources

California Legislative Information


Moss Adams: How to Perform an Effective Performance Audit

Audit Guide

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

Performance Audits Community Colleges

Best Practices Bond Oversight Committees

R4 Audit Costs Exceed Savings.
“What is the general experience of savings potential identified in audits vs. the costs of the audit?”




Moss Adams, LLP – WCCUSD Performance Audit June 30, 2019

Course Evaluation

Need to develop