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 2015-2016 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

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

State Compliance CDAM – Contracted District Audit Manual Publicly available on the Chancellor’s Office Website www.cccco.edu/Divisions/FinanceFacilities/FiscalAccountability 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

Federal Program Requirements 2nd Year of Uniform Guidance http://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_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.

Summer audit Visits July 17-20th 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

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