Annual Fiancial Audit and Performance Audit

As part of the audit process for the fiscal year ending June 30, 2005, the District will need to separately account for bond funds spent (including reimbursements, if any). These audits are typically completed by December of each year. This function is usually performed by the regular District auditor. The auditor should be informed of the need for the special audit and a bid obtained for this function, which cannot be funded from bonds proceeds. The performance audit can be prepared by the architect, a construction manager or a separate, qualified consultant with expertise to evaluate the percentage completion of each project undertaken.

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Last modified: March 16, 2004

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