SFP Subt Prog Exp Audit - 09-2007 removed MG

Working together to improve the educational environment for California’s childrenSchool Facility ProgramSubstantial Progress and Expenditure Audit GuideA guide to assist with program reporting requirementsMay 2008 Prepared on behalf of theState Allocation Boardby theOffi ce of Public School ConstructionSchool Facility Program—Substantial Progress and Expenditure Audit Guide iSeptember 2007ContentsSection 1 Reporting Requirements and SFP Audit Overview ................................................................................... 1Overview ............................................................................................................................................................................................ 1Section 2 Substantial Progress Audit........................................................................................................................... 3Substantial Progress Audit Reporting Requirements ............................................................................................................. 3Progress Review ............................................................................................................................................................................... 4Substantial Progress Audit Response ......................................................................................................................................... 5Section 3 Expenditure Audit ...