CALIFORNIA DEPARTMENT OF EDUCATION

CALIFORNIA DEPARTMENT OF EDUCATION

AUDIT GUIDE

November 2015

CALIFORNIA DEPARTMENT OF EDUCATION AUDITS & INVESTIGATIONS DIVISION

AUDIT GUIDE

TABLE OF CONTENTS

Chapter Number Definition of Acronyms Introduction .................................................................................................... 100 General Reporting and Administration ........................................................... 200 Reporting Child Care and Development Programs ........................................ 300 Reporting Nutrition Programs ......................................................................... 400 Reporting Adult Education Programs ............................................................. 500 Reporting No Child Left Behind Programs ..................................................... 600 Auditing Compliance with Program Requirements ......................................... 700 Appendices:

Illustrative Contractor Audit Report (Addresses Audit Reporting Requirements of Uniform Grants Guidance, Title 2 Code of Federal Regulations Part 200, Subpart F)..................................................................... A Examples of Schedules for Program-Specific Nutrition Audits:

Child and Adult Care Food Program (CACFP) Centers......................... B CACFP Day Care Homes ..................................................................... C CACFP Independent Centers ................................................................ D School Nutrition Program ...................................................................... E

Definition of Acronyms

A&I ABE AE AICPA AASC ASE AUD CACFP CAFR CASAS CBO CCDF CCFRF CCR CD CDE CDFS CFDA CFR CNIPS CPA CSAM DHHS EC EDGAR ESEA ESL FASD FNS FT&C G&A GAAP GAAS GAS LEA MOE NCLB NSD OMB PA PCA RFP SFSP SCO SNP USDA WIA

Audits and Investigations Division Adult Basic Education Adult Education American Institute of Certified Public Accountants Annual Audit Status Certification Adult Secondary Education Audited Attendance and Fiscal Report or Audited Fiscal Report Child and Adult Care Food Program Comprehensive Annual Financial Report Comprehensive Adult Student Assessment System Community Based Organization Child Care and Development Fund Child Care Facilities Revolving Fund California Code of Regulations Child Care and Development California Department of Education Child Development Fiscal Services Catalog of Federal Domestic Assistance Code of Federal Regulations Child Nutrition Information Payment System Certified Public Accountant California School Accounting Manual United States Department of Health and Human Services California Education Code Education Department General Administration Regulations Elementary and Secondary Education Act of 1965 English as a Second Language Fiscal Administrative Services Division Food and Nutrition Services Funding Terms and Conditions for Child Development Programs General and Administrative Accounting Principles Generally Accepted in the United States of America Generally Accepted Auditing Standards Government Auditing Standards Local Educational Agency Maintenance of Effort No Child Left Behind Nutrition Services Division Office of Management and Budget Public Accountant Program Cost Accounts Request for Proposal Summer Food Service Program State Controller's Office School Nutrition Programs United States Department of Agriculture The Workforce Investment Act of 1998

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CHAPTER 100 INTRODUCTION

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Chapter 100 ? Introduction TABLE OF CONTENTS Section

Purpose of Audit Guide .....................................................................................110 Audit Requirements...........................................................................................120 General Audit Objectives...................................................................................130 Auditor Qualifications ........................................................................................140 Auditing Standards............................................................................................150 Selecting an Auditor ..........................................................................................160 Revisions to the Audit Guide .............................................................................170 Technical Assistance.........................................................................................180

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