1. Peralta Community College District
Audit Planning and Kickoff Meeting
Vavrinek, Trine, Day & Co., LLP

2. Planning Dates May 30, 2017- June 2, 2017: Interim Audit .
Focus is on Internal Control, Risk Assessments and changes from
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

3. 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

4. State Compliance CDAM – Contracted District Audit Manual
Publicly available on the Chancellor’s Office Website
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

5. Federal Program Requirements
2nd Year of Uniform Guidance
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.

6. 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

7. PLEASE ASK US QUESTIONS!!