School Facility Audits:
What You Need to Know for a Successful
Audit
The OPSC Audit Guide
How it Reflects the Audit
Experience
July 2007 - School Facility Program
Handbook
Section 2 - The State Allocation Board, the Office of
Public School Construction, and other involved agencies
“As staff to the State Allocation Board, the Office
of Public School Construction facilitates the
processing of school applications and makes
funding available to qualifying school districts.
These actions enable school districts to build safe
and adequate school facilities for their children in
an expeditious and cost-effective manner.”
July 2007 - School Facility Program
Handbook (continued)
Section 12 – Program Accountability
y
In general, the State’s fiscal concerns are limited
to verifying that the expenditures and certifications
made by the district for the project comply with
the law,
y
that the district followed applicable State
requirements pertaining to construction; and
y
to verify that the project progresses in a timely
manner as specified in statute.
September 2007 - SFP Substantial
Progress and Expenditure Audit Guide
Section 1 – Reporting Requirements and SFP Audit Overview
• The OPSC’s oversight responsibilities focus on
verifying a project funded through the SFP
• Progresses in a timely manner
• Applicable state laws were followed; and
• Expenditures made by school districts comply
with Ed Code & Regulations
What Changed?
July 2008 – SFP Handbook and Substantial
Progress and Expenditure Audit Guide
(cover page only)
“Working together to improve the educational
environment for California’s children”
What Changed? (continued)
April 2009 – Building Blocks
To enrich the lives of California’s School Children as
stewards of the taxpayers’ commitment to
education.
What Changed? (continued)
August 2009 - Building Blocks
As stewards of the taxpayers’ commitment to
education, the Office of Public School
Construction is responsible for ensuring the
integrity of the state school facility bond funds.
Project Audits are required to assure voters of bond
accountability, and by Governor Schwarzenegger’s
bond accountability Executive Order
What Changed? (continued)
August 2010 - DGS Program Review
& Building Blocks
To build safe, timely, cost effective, and
educationally appropriate school facilities for the
students of California.
What Changed? (continued)
About The Office of Public School
Construction (OPSC)
The OPSC is under the authority of the State of
California’s Department of General Services.
As staff to the State Allocation Board (SAB) the
OPSC implements and administers a $35 billion
voter-approved school facilities construction
program.
OPSC (continued)
Responsibilities include:
y
Processing and funding school facility construction grant applications
y
Assisting school districts throughout the life cycle of a school facilities
construction project
y
Auditing school facility construction project expenditures
y
Accounting and reconciliation functions
y
Providing administrative support for the SAB
y
Preparing regulations, policies and procedures in order to carry out the
mandates of the SAB
OPSC (continued)
The OPSC prepares agendas for the SAB
meetings to keep record of all past and
present SAB actions.
Stakeholders use the agenda to track the
progress of specific projects and/or
availability of funds.
The State Controller's Office uses the
agenda for the appropriate release of funds.
What Changed?
OPSC
y
y
y
y
y
Staff
Mission
Focus on auditing function
Location
Website
What didn’t change?