Policies & Procedures Manual

261

At the beginning of the college’s annual audit, if the condition or finding is the result of an external audit or monitoring review, the audit/monitoring review document showing the finding(s) and the corrective action plan will be submitted to the Auditor to be included as a corrected finding in the annual audit. If the condition or finding is determined during the course of the college’s annual audit, the same procedure will be followed with the action and response being submitted to the auditor as required by the terms of the audit. The findings and the corrective action plan will be presented to the College’s Board of Trustees as a part of the normal practice of presenting the completed audit to the Board of Trustees.

(Revised 9/8/15; Reviewed 5/17/16)