Accreditation - Hartnell College!!

The audit report includes a management discussion and analysis section that is a
requirement of Governmental Accounting Standards Board [GASB Nos. 34 and 35]. Also
included in the audit are findings and recommendations for internal weaknesses.
Recommendations and corrective action responses to audit findings include the timeframe
projected for implementation of corrective action. (III.D.8.a Audit Report, III.D.8.c
Management Letter)
The President, as delegated by Board of Trustees policy, is ultimately responsible for
compliance and implementation of corrective action At the completion of the audit, the
auditor meets with the District audit committee to discuss various aspects of the audit.
Any audit findings are presented to the audit committee with comments and
recommendations made by auditors. The audit committee will instruct president to work
with administrative staff in correcting audit findings. Administrative staff will correct
findings and, if necessary, establish procedures that will assure future compliance.
In addition, the auditors issue a letter to the Audit Committee and Board of Trustees
that discusses significant matters related to the conduct of the annual audit. The letter
pertaining to the FY 2012 audit indicates that the District maintained financial
documents with a high degree of credibility and accuracy as noted on every area
reported on the final communication issued by the auditor. (III.D.8.d November 14,
2012 Auditor’s Letter)
Self Evaluation
The District responds to all annual audit findings and recommendations in a timely fashion to
the best of its ability within existing financial restraints. The audit is published on the website
and made available to District faculty, staff, the Board of Trustees, and the public.
Over the past five years the District had substantially reduced the number of audit findings.
This is the direct outcome in reorganization of the Business Office and improved
communication between the Business Office and other departments. Transparency and a real
focus on open and continued communication with various departments have begun to create
an atmosphere of trust between departments.
The college meets this standard.
Planning Agenda
None.
III.D.2.c
Appropriate financial information is provided throughout the institution in a timely
manner.
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