Fiscal Crisis and Management Assistance Team (FCMAT)
Office of Kelly F. Blanton
Kern County Superintendent of Schools
1300 17th Street
Bakersfield, CA 93301
SB 802 Update
Field work for the first SB 802 audit began the week of April 20, 1998. An audit was conducted each week, except one, through May 29. Audited districts were extremely cooperative in providing space and materials to the auditors.
Audits were conducted by FCMAT staff with the assistance of staff from the Certified Public Accountancy firm of M. Green and Company. Auditors found a number of exceptions at all but one district. Findings included instances of mathematical errors, missing documentation, and inconsistencies between board policies and underlying documentation.
The audit reports currently are being prepared. SB 802 requires that each district be given 30 days to respond to audit findings. After a review period, the reports are implemented by the State Controller.
Estimated total hours spent on the audits to date are 2,000.
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