Performance Audits

This course describes the CBOC receiving and reviewing before March 31 for the fiscal year ended before June 30, the required annual performance audit prepared by the district’s auditor, including how the CBOC should participate in the determination of scope, entrance conference, review of the draft report, exit conferences and presentation of the final report to the CBOC and recommendations to the governing board. It also includes a discussion of how performance audits can be used to review systems and compliance with the same and the effectiveness and results of bond expenditures.