K-12 Local Educational Agency Audit Workshop (Sacramento County), Department of General Services - Headquarters, Wednesday, 16. January 2019

The Office of Public School Construction (OPSC) and the Education Audit Appeals Panel (EAAP) are conducting free workshopsto provide information to Certified Public Accountant (CPA) audit firms and Local Educational Agencies regarding the new performance audit process which began on July 1, 2018 for School Facility Program (SFP) projects funded on or after April 1, 2017, as required by Education Code Section 41024.
Audit training will be provided related to audit procedures to perform and audit reports to prepare with Generally Accepted Government Auditing Standards (GAGAS), also known as Yellow Book,  performance audit standards and the audit instructions contained in the “2018-19 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting – Appendix B” contained on the California Education Audit Appeals Panel website (). CPAs who attend the training will receive 4 hours of continuing professional education (CPE). 
Topics include:

Introduction/Outline of the new performance audit process 
Using OPSC’s website as a tool in completing performance audits 
Examples of necessary performance audit procedures for a standard SFP close-out audit
Training and discussion related to additional performance audit procedures needed for non-standard audits/programs, including Savings, Reduction to Costs Incurred, Financial Hardship, Career Technical Education, Charter School Facilities, and the Unfunded List.

The workshop will include a presentation session and a question & answer session. 

K-12 Local Educational Agency Audit Workshop (Sacramento County)

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