Performance Audits
Links may take you off of the CABOC website. You can use back arrow in your browser to get back to this page.
Course Description
Videos & PDF Presentation
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
Checklist
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
Course Evaluation
Need to develop