Background and Analysis:

Education Code Section 84040(b) requires that each governing board of each community college district provide an annual audit of all funds, books, and accounts of the district in accordance with regulations of the Board of Governors.

Crowe, LLP, Certified Public Accountants, located in Sacramento, California, completed the Foothill-De Anza Community College District annual audit for the year ended June 30, 2023. The final audit report is included in the Board of Trustees’ agenda for review and presentation at their meeting on December 11, 2023.

Also included on the agenda, is a required communication to the Board of Trustees via the PowerPoint presentation slides in which the auditors provide information related to the audit such as qualitative aspects of accounting practices, interactions with management, and other comments regarding the financial statements.

The auditor's report reflects a clean, unmodified, opinion for all audited records, financial, state compliance and federal compliance. There are no audit findings noted in the audit report. Jeff Jensen, audit partner, will be present to provide an overview of the governance letter, the audit report summary and opinion to the Board of Trustees.

Submitted by:

Susan Cheu, Vice Chancellor, Business Services

Additional contact names:

Raquel Puentes-Griffith, Executive Director, Fiscal Services

Is backup provided?

Yes; amended by posting the following attachments

(Amended 12/06/2023 at 4:24 p.m.)

2022-23 FHDACCD Audit Presentation FINAL

FHDA CCD District Audit Report 2022-23

FHDA CCD District Measure C & G Financial Audit Report 2022-23

FHDA CCD District Measure C & G Perf Audit Report 2022-23

Regular Meeting of the Audit and Finance Committee Agenda (Amended)

Meeting Information

Supporting Documents