New Directors Audit Slides - Galvin

Report
Presented By: Christine “Teena” Atalig,
Specialist
California Community Colleges Chancellor’s Office
Audit Topics
 Contracted District Audit Manual (CDAM)
 CDAM Audit Test for DSPS
 What happens when a district has an audit finding?
 What happens when a district has a repeat finding?
Contracted District Audit Manual
(CDAM)
Education Code Section 84040 – Requires annual
audits of all community college districts by certified
public accountants.
District annual audit reports are due to the
Chancellor’s Office by December 31 of each year.
The Chancellor’s Office Fiscal Accountability staff
publishes the CDAM every year to provide guidance to
district auditors.
475- Disabled Student Programs
and Services (DSPS)
Background:
Disabled community college students are those with
exceptional needs who, because of a verified disability,
cannot benefit from general education classes, activities, and
services without specific additional DSPS program support
services. The purposes of these special programs and
services are to integrate the disabled student into the general
college program; provide educational intervention leading to
vocational preparation, transfer, or general education; and
increase independence or referral of the students to
community resources most appropriate to their needs.
Furthermore, they are to be provided only they facilitate the
student’s measurable progress towards his or her educational
goals.
475- Disabled Student Programs
and Services (DSPS)
Background cont.:
Disabled Student Programs and Services is a categorical aid
program authorized under AB 77 (Chapter 275, Statutes of
1976) as amended by AB 2670 (Chapter 1407, Statutes of
1978), further modified by AB 8 (Chapter 282, Statutes 1979),
and SB 1053 (Chapter 796, Statutes of 1981) and amended by
AB 746 (Chapter 829, Statutes of 1987). State allocations for
the program are awarded on an excess-cost basis to meet the
educational needs of students with verifiable disabilities.
Community college districts shall submit student-count data
annually to document eligible DSPS students served.
475- Disabled Student Programs
and Services (DSPS)
Criteria:
Education Code Sections 14020.1, 67310-67313, 7102071020.5, 84320-84328, and 84850
California Code of Regulations, title 5, sections 5600056088
475- Disabled Student Programs
and Services (DSPS)
Compliance Requirement:
DHH Allowable Expenditures 2011-12
The Deaf and Hard of Hearing Advisory Group
established the uses before the first round of funds and
the system office clarified these before the first round of
funding in a memo and on our web as follows:
The following DHH expenditures are allowed for DHH
distribution (DHH-Allowable):
a) Direct Sign Language Interpreting for classroom and
required classroom-related activities.
b)Oral Interpreting
475- Disabled Student Programs
and Services (DSPS)
Compliance Requirement cont.:
c) Cued Speech
d) Real Time Captioning
e) Video Remote Interpreting and Captioning
f) Live Print Communication (eg. C-Print and Typewell,
AlphaSmart, laptop, InterperType)
g) Tactile Interpreting
h) Interpreting during tutoring
475- Disabled Student Programs
and Services (DSPS)
Compliance Requirement cont.:
The following is a list of common expenditures not allowed
for DHH funds distribution:
a) Notetakers
b) Closed Captioning
c) Counselor for DHH
d) Instructors for DHH
e) Prep Time
f) Travel Time
g) Non-Classroom Required Extracurricular Interpreting or Real
Time Captioning
h) Awards Ceremonies
i) Graduation
475- Disabled Student Programs
and Services (DSPS)
ACCESS TO PRINT AND ELECTRONIC INFORMATION
FUNDS
Appropriate Use of Access to Print and Electronic
Information Funding:
DSPS categorical funding must comply with CCR, title 5,
Article 4, Funding and Accountability, Sections 56060,
56062, 56064, 56066, 56068, 56070, 56072, 56074, and 56076.
Possible uses of the Access to print and electronic
information funding may be used for:
1. Assistive Technology Hardware, Software, and/or Peripheral
Products for use by students with Disabilities.
475- Disabled Student Programs
and Services (DSPS)
ACCESS TO PRINT AND ELECTRONIC INFORMATION
FUNDS cont.
2.
Equipment, services, and/or associated costs related to (a) the translation
of printed material into alternate format (e.g. Braille) for use by students
with disabilities, (b) the conversion of printed material into accessible
electronic format for use by students with disabilities, (c) the formatting
of electronic information into a format compatible with the use of
assistive technology applications.
What happens when the district
has a finding?
 Fiscal Accountability Staff (Teena Atalig or Tracy Britten)
will review audit findings and the district’s response to the
finding.
 District Assignments:
Teena Atalig (A-Napa) and
Tracy Britten (North Orange – Z)
Audit Findings are forwarded to the Chancellor’s Office
program specialist for follow up with the college/district on
audit findings.
What happens when the district
has a repeat finding?
 Fiscal Staff will advise the Chancellor’s Office program
staff to contact the college or district to identify any
issues causing non-compliance.
 Fiscal Staff will send a letter the Chief Business Officer
requesting the following information:
1. Steps planned to prevent a repeat of the finding.
2. Person responsible for implementing the change.
3. Due date for the change to be in place.
4. Status to date of the steps in place to create the change.
QUESTIONS?
Contact Information
Christine “Teena” Atalig, Fiscal Specialist
(916) 327-5772 or [email protected]
Or
Tracy Britten, Fiscal Specialist
(916) 323-6899 or [email protected]
CDAM Website Address:
http://extranet.cccco.edu/Divisions/FinanceFacilities/FiscalS
ervicesUnit/FiscalAccountability.aspx

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