District Audit Responsibilities
Education Code section 84040 requires all community college districts to have an annual audit performed by certified public accountants licensed by the California Board of Accountancy. Per California Code of Regulations, Title 5 (Title 5) section 59102, arrangements for annual audits shall be made final no later than the May 1 preceding the fiscal year under audit. The intent of the audits is to promote efficient and effective use of public funds for education in California by strengthening fiscal accountability at the district, county and state levels, and to encourage sound fiscal management practices among community college districts.
Guidance
Contracted District Audit Manual
Important Dates
| Key Dates | Description |
|---|---|
| May 1 | District notifies the Chancellor’s Office of their audit arrangements and identify the auditor under contract. |
| December 31 | Audit reports due in the Audit Tracker. |
Reporting Requirements
Audit firms must submit district audits to the Chancellor’s Office through the Audit Tracker by December 31.
Audit Finding Summary
2022-23 Audit Finding Report (EXCEL)
Contacts
Please contact Amanda Voie, Specialist, at AVoie@CCCCO.edu or Fiscal Standards and Accountability email at FiscalStandards@CCCCO.edu.
