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Audits

(Financial): Auditors visit Cabrillo USD bi-annually to review accounting and operational procedures to ensure the district is compliant with state and federal regulations, conforming to generally accepted accounting principles and maintaining appropriate internal controls.

The auditing team performs two, comprehensive on site reviews of the district budget, interim reports. revenues and expenditures in the fund balance – budget to actual. This includes the general fund and any other major funds with legally adopted budgets. They also review the schedule of expenditures of federal awards, fixed assets and accounting records pertaining to attendance, personnel, payroll, instructional materials and purchasing.

The audit examines, on a test basis, evidence supporting the amounts and disclosures in the financial statements and is performed to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, and misappropriation of assets or violations of laws or governmental regulations.

At the annual conclusion of the review, the audit team completes the appropriate sections of the data collection form that summarizes their audit findings in a report. This report is delivered to CUSD and then submitted to the Cabrillo Unified School District Governing Board for information purposes at the regularly scheduled board meeting.

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What is the definition of transparency?

Transparency means that something can be seen through. When we talk about transparency in government, we mean that citizens must be able to "see through" its workings, to know exactly what goes on when public officials transact public business.