- PCCD – Board Policies & District Administrative Procedures Home
- CCC – Board of Governors
- CCC – Budget and Accounting Manual (BAM)
- California Legislative Information [Education Code – EDC]
- Contracted District Audit Manual
- Committee of Sponsoring Organizations (COSO) Framework
- Federal Register
- U.S. GAO – Green Book
- U.S. GAO – Yellow Book
Information to help you prepare for the annual audit:
- Kick-Off Meeting (April 28, 2021)
- Fieldwork Dates
- Week of May 17 – Interim (Internal Control Walkthrough and Interim Testing)
- Week of June 7 and June 14 – State Compliance
- Week of June 14 – Student Financial Aid
- Year End – To be determined
- Assurance Information Exchange (AIE) – Sign In
- CLA utilizes a secure web-based application to request and obtain documents necessary to complete client engagements. This application allows you to view detailed information, including due dates for all of the items we are requesting. Additionally, you have the ability to attach electronic files and add commentary related to the document requests directly on the application.
- AIE User Client Guides
- Prior Year-End Audit Report (FY19-20)
- Independent Auditors’ Report – Page 92
- Schedule of Findings and Questioned Costs
- Section I: Summary of Aduitors’ Result – Page 101
- Section II: Financial Statement Findings – Page 103
- Section III: Federal Award Findings – Page 106
- Section IV: State Compliance Findings – Page 113
MoMo Lim, Internal Auditor
Welcome to the Peralty Community College District Interal Audit Webpage.
The mission of the Internal Audit Department is to provide the district and college organizations with objective assurance and advisory services that will improve and strengthen its financial and operational practices that support the attainment of Peralta Community College District’s core mission.
The Internal Audit Department’s purpose is helping the district and colleges improve its operational performance through Accountability, Control, Transparency, and Efficiency (ACTE). Our audit activities and advisories are designed to strengthen and promote the use of sound business practices within a continuous improvement framework. Engagement performed will adhere to standards set forth by the U.S. Governmental Accountability Office.
- Standards for Internal Control in the Federal Government, Green Book
- Generally Accepted Government Auditing Standards, Yellow Book
Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. The Green Book sets the standards for an effective internal control system for federal agencies. The Yellow Book provides a framework for conducting high-quality audits with competence, integrity, objectivity, and independence.
Internal Audit Department’s objecive is to help PCCD attain the following goals:
- Prudent use of scarce resources.
- Effective & efficient operations districtwide.
- Information and business systems with effective internal controls.
- Accurate financial and operational records for management decision-making purposes and external reporting.
- Safeguarding of district assets against potential loss, waste, and fraud.
- Adherence with the Committee of Sponsoring Organizations (COSO) Framework.
- Adherence with U.S. GAO internal control standards and Federal Uniform Guidance in all district and colleges business operations.