AP 6400 Audits/Periodic Reports - Administrative Procedures, Chapter 6 Business and Fiscal Affairs

  • References: Education Code Sections 84040(b), 81644 Public Contract Code Section 20651 (4) (c)

On or before April 1 of the fiscal year, the Board of Trustees shall approve the selection of an auditor who shall be a certified public accountant licensed by the California State Board of Accountancy.

A contract with an auditing firm shall normally be for no more than five (5) years. The audit shall include all funds under the control or jurisdiction of the District. The audit shall identify all expenditures by source of funds and shall contain:

  • A statement that the audit was conducted pursuant to standards and procedures developed in accordance with Education Code Section 84040.5, and;
  • A summary of audit exceptions, findings and management recommendations.

Audit reports for the preceding fiscal year must be presented to the Board and submitted to the California Community Colleges Chancellor's Office by December 31.

See Board Policy #6400.

Adopted: May 2013