The Auditor shall conduct an audit in accordance with: • Auditing standards generally accepted in the United States of America • Government auditing standards issued by the comptroller general of the United States of America • Standards and procedures for audits of California K-12 local educational agencies The report shall contain analysis of the following major areas: • Bond Management Plan/Program including Quality Control • Design and Construction Schedules and Timelines • Proposed Design and Construction Cost Budgets • Payment Procedures • Use of Best Practices regarding the Planning and Construction of School Facilities • Procedures for claims avoidance • School Management and Construction Budgets • Change order/claims procedures and results • Current programmatic goals to ensure compliance with State law, guidelines, and funding formulas and District guidelines for bidding and procurement. • “Best practices” for management of procurement of materials and services in order to promote and increase efficient use of bond funds. • Effectiveness of communication channels among all stakeholders within the Bond Program
