Should the CBOC recommend a “Program Effectiveness and Results Audit?
Should the CBOC recommend a “Program Effectiveness
and Results Audit?
Yes, a CBOC should recommend a Program Effectiveness and Results Audit wherever and whenever it believes that one could be useful – which, based on the experience of CABOT members, will be frequent and usual. (See FAQ 15 for examples of Program Effectiveness and Results performance audit scopes.)
The California Education Code (EC) §15278 requires the District to provide an annual Performance Audit to the CBOC:
(c) In furtherance of its purpose, the citizens’ oversight committee may engage in any of the following activities:
(1) Receiving and reviewing copies (emphasis added) of the annual independent performance audit (emphasis added) required by subparagraph (c) of paragraph (3) of Section 1 of Article XIII A of the California Constitution.
The Constitutional provision referenced above states:
(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.
EC §15280 states:
(b) … The citizens’ oversight committee shall actively review and report on the proper expenditure of taxpayers’ money for school construction. …
Under Government Auditing Standards, there are four types of Performance Audits; for K-12 and Community College Districts and their CBOCs, the two most common are “Compliance Audits” and “Program Effectiveness and Results Audits.” The Performance Audit required by the above-quoted Constitutional provision is a “Compliance Audit,” which is useful for testing for legal/regulatory/contractual/procedural compliance, but “Program Effectiveness and Results Audits” can go much further and consider the economy, efficiency, and effectiveness of the District’s construction bond program in achieving the results stated in the bond ballot measure when it was presented to the voters.
Under Proposition 39, the CBOC is charged with the responsibility of reporting to the public as to compliance with “proper expenditure of taxpayers’ money for school construction” and “Program Effectiveness and Results Audits” are one of the best means for assisting the CBOC in performing its duties in this regard.
CBOCs should indicate to their District Boards and administrations the specific scope(s) of performance audit(s) that they need to satisfy their requirements for reporting to the public.