PERALTA COMMUNITY COLLEGE DISTRICT AUDIT PLANNING AND KICKOFF

PERALTA COMMUNITY COLLEGE DISTRICT AUDIT PLANNING AND KICKOFF MEETING VAVRINEK, TRINE, DAY & CO. , LLP

PLANNING DATES • May 30, 2017 - June 2, 2017: Interim Audit. • Focus is on Internal Control, Risk Assessments and changes from 20152016 • District Payroll and Human Resources • Procurement and Purchasing • College Bursar’s Offices, including associated students • Information Systems • Budgeting • Federal and State Grants and Contracts • We will begin our selection process for our summer compliance visit. An Items Needed Listing is being sent to David Yang for distribution to all Colleges and Departments 2

INTRODUCTION OF AUDIT STAFF • Small Changes in Staffing • • Familiar Faces: Brandon Harrison– Engagement Partner Rachel Green – Manger Kyle Shafer– Senior Along with some new faces: • Terri Montgomery – Engagement Partner 3

STATE COMPLIANCE • CDAM – Contracted District Audit Manual • Publicly available on the Chancellor’s Office Website • www. cccco. edu/Divisions/Finance. Facilities/Fiscal. Accountability • New In Current Year: • Student Equity (Student Equity Plan every 3 years, and expenditure testing) • Dual Enrollment of K-12 Students, College and Career Access Pathways (CCAP) Partnership Agreements became a new option for dual enrollment. • Removed From Last Year: • Student Fees: Health Fees and Use of Health Fee Funds were removed • Special Attention to SSSP Requirements in the current year 4

FEDERAL PROGRAM REQUIREMENTS • 2 nd Year of Uniform Guidance • http: //www. ecfr. gov/cgi-bin/text-idx? tpl=/ecfrbrowse/Title 02/2 cfr 200_main_02. tpl • Some programs may be audited for the first time under Uniform Guidance, must be in compliance with: • Written Policies and Procedures • All compliance requirements related to specific program. 5

SUMMER AUDIT VISITS • July 17 -20 th • Student financial Aid • Attendance Accounting • Verify all rosters are submitted correctly and timely • Signed Attendance Rosters • Verify all students are properly dropped from class (no-back dating) • All rosters are in accordance with Chancellors office requirements • Admissions and Records • Concurrent Enrollment Students • Residency Testing 6

QUESTIONS PLEASE ASK US QUESTIONS!! 7