Here is Carolyn five Eli our NES followed
by Kathy Ryan get treatments place between a minivan
1950 well latest the living room I I know very little about this boy: 11 me on my district
that same in any event me my which she had to say change memory in order extremely
really like it when the irresponsible way a minus interest in real estate resume motive
I was eventually eliciting linking to find out they have to be 20 I asked now I checked
and approved the rubberstamped. I now felt it was pushed back especially remember CNN
we made an impact and I went an extension of voting genuine knowledge of what is host
the exercise is so elaborating further I lately started texting while at I will convey you
may stealthily learn when usually a lot of discussed Potvin this online so the public
and would access the link the items on this left my handling in the beginning helpful
when they go to vote in each of its my understanding assist Member nation that is the lists would
be distributed by your most money I missed me however I look like on the Internet is
not I don’t know what happened I spoke to this program towards transparency is that
stumble I think it’s incredibly necessary I scheduled to have the opportunity that can
be found out I and well-funded institution I hope you representatives the first having
the statement of the persistent enthusiasm for the first leg and bring these things light
and facilitate spending online in a responsible manner thank you for hearing my thank you
fast Kathy Ryan I think Board of Trustees recently Jerry meeting with Parkinson’s the
answer for transparency for expenditures instead Through me trustees don’t realize how important
transparency is taxpayers is our only protection from closed-door deals and pandering to supporters
I can get past this only occurs city college every five years which is another issue that
needs to be addressed if the people don’t know that they Jake’s their representatives
and you their voting for and hold them responsible for the decisions with the antichrist that
transparency didn’t expenditures and these expenditures explain and transparent the people
visit the least you of the trustees and give a fighter taxpayers also a full transparency
will become as important to you as it is and should be just taxpayers college costs have
accelerated tremendously as prudent decisions are made get on the fifth of elected officials
have not been there John students who work their way to college which I’m sure there’s
many of them out there in the audience I not given the opportunity to actually things their
education Katie visit the Cal state UC system spending has gotten out of hand and cost of
not been controlled your reluctance to be transparent with parents students and taxpayers
is no different than Long Beach City Hall has been with the taxpayers three years they
rejected transparently they fought tooth and nail dance transparency and now because our
pension liabilities has reached over $1 billion they happen and they have enforced to college
realization that transparency the beginning to the taxpayers I we would be the patronage
scheme not this unfunded pension liability over the next 30 years and stand the same
thing is occurring at the UC system and sell all the increases in salaries and pensions
yes I been blamed on the prestidigitation which we know is someone to that not out for
you have not contain class for the kids for kids at the city had city college level and
that will increase the state level and happy easy system in Philly you eat it and have
students that I didn’t take two years to the college and believing in a recruiter to use
the college doesn’t do it in the outside world they need to finish their degree and I think
I see a lot of students being hampered in the future cost of education and it is your
job to curtail costs and transparency is thank you thank you
is moving ahead on you decided to play six to the front I want to support the recommendation
2000 1314 district audit covering the Long Beach because district feel BCC exhilarating
and the associated student body the 2000 1314 cups 39 job issue bonds financial audit and
the 2000 1314 proposition 39 general obligation bond performance on two additional reports
cover general obligation bond fund established by measuring the 2008 as required by prop
39 so what I’m going to ask for release we have well codes Pres. Oakley sure we have
report first and then we can make a motion he has talent it did you ask about which items
anyone to pull off the consent agenda they had some items and I haven’t got that you
telephone this site is because I think go for this is the sake of them the year of the
meeting if we can get a motion kept hearing in the can do the presentation and the board
to go for an escort so whatever NASCAR members of board we can at least have a motion on
a 12.6 which is to approve the 2000 1314 district purposes during on general obligation bonds
financial and performance audits that way we can begin a discussion on some of Bush
by trustee Baxter thank you and sorry the second and second by trustee Zia discussion
the children as supernova is hopefully for interaction are yes thank you Board President
Kellog as this time a year approaches it is time for Santa Claus and it is time for the
audits so for that I will turn over to vice president able to introduce our audit team
and a begin presentation pinky Pres. Oakley and the French it is the auditors that I wanted
to laugh think those are internal auditor Mr. Barber possessed as well as our fiscal
services managers Mr. John Thompson and Baker for all of their effort in working with the
auditors because it is no easy task so with that I will first introduced that is Renée
Graves the firm and I think he liked stats and his partner I remain oversaw the performance
on event of our bind at program in the it and then back and also with us tonight is
miss had married to cower who is the manager on the job and she will be going over the
district financial audit report as well as the bond financial part so many only them,
for having us out here today I we were engaged to you on the audit or both the district financial
statements and fine financial statements and the Army thought it and I think the as meeting
with management I need higher to the Army and everything go through the facility I the
timing of the audit and it is during our events and the organization at the conclusion of
the audit we need management behind me again. I report in the site will not feeling not
report have any questions at the beach and the the the the letter followed the table
of contents and in this letter discloses the responsibility of management as well as the
auditors responsibility management is ultimately responsible for the preparation and presentation
of the financial statement as your auditors we are responsible for issuing an opinion
on the financial and and not audit which includes as being evidence that the board this I remember
the financial statements and the disclosures and Honor of honor after consideration of
the control of the organization and assigning risk assessment is various areas on the procedures
we had issued are modified opinion which indicates that I need to be misrepresented very our
daily principles I cannot be found I did steal at the letter filing the opinion letter I
give a statement basically has satisfaction to I telling the opinion letter you have your
management discussion and analysis and is prepared by management a right compared if
on the equity that organization friend the previous year to year that he does not ever
the management discussion and analysis however you perform limited that you ensure that the
time discussion mind that but following the management discussion and analysis of the
financial statements is to set the financial statements respect and statements or pages
100 or not for the government government and several into one on all in and in there’s
I referred to at 3435 adjustment made to enhance the green the financial statements you see
on business local business I activity and at other comparable you the hierarchically
I and reconciliation as I those adjustments be part and on the floor at the management
and analysis following the governmental plans are the fiduciary funds and other pages 5
through eighth on and some right at the as well is that you are another sexy to the financial
statement the help the financial statement reader understand I’ve always be at the organization
as well as the significant numbers in the financial statements this but notes do disclose
I there is any attending any standard there were nearly with money and effectiveness for
the 1314 this is there anything that will be a previous you know the I the pension retirement
following another supplemental information I this information is is a sorry additional
schedules that require prior and reflect on the campus office on the federal management
on Office of Management and Budget I as well as your thinking for you. I and the policy
I importantly happened there are no I To the financial statements which be found on page
54 also this is the schedule they married you never know how many Regarding the extent
live the workload measures or the these capital as well as the district that I with that requirement
and the visit trends analysis also in the the the the and that will reflect that I reserve
levels are appropriate for the organization falling supplemental schedules that the net
set of on matters and in these letters they communicate the first one community internal
controls of the financial statements I there were no findings regarding the financial statements
and don’t control the latest the federal letter refers to the major programs on page 69 you
find major programs that requested as well as there were no findings regarding the complaints
in a controlled control for those programs and the last letter it was a compliance in
which there is also no findings in that area and in the last section is your fighter findings
like there is defining an organization in which the district effort at and implemented
and cost of the very best in the financial I support the advertisers trustees thank you
for your presentation Sandman that questions on
so I’m a sad alarming the reports on to explain
how an event when the defendant is in town as far as what and you guys are writing and
XI our blog.note so that is adding unit 2% in the and staff finds know what those revenues
entailed and besides the ones that are obvious that the state of poverty and grants and so
eventually just the other at you dating and read that over active consultant could enhancing
the etching out the mouth I management that those various sections you thank you the financial
statements of this statement of changes in revenues and expenses on you look at those
statements the outlandish handed times out a new look bad but what what is the at the
revenue what is I was that entail
like that would be the local revenue without health (any account it similarly are economically
my office in and within the Indian you are notified find that and the bigger question
I find ways them on page 14 so I in the paragraph waitstaff says that we had about a change
of -25.3% in cash flow and its has cash provided by noncapital finance financing activities
decreased $38.2 million and due to property tax revenue and repayment at the trend that
without you can that this process proceeds in 2000 1314 can you elaborate on what you
mean by that statement I’m not quite sure I understand in management discussion and
analysis them familiar with that situation I the district had a team at issue revenue
on in with the chances office having delay think I’m being honest coming for district
to go out and it beneath it still purposes that believe for three years the district
as a team this type are no and during 1314 they cannot utilize at with no longer necessary
their great and and and the to this page in LXXIV on the original finding 1202 and with
the disabled student programs and services and this is the recommendation that you had
was it to implement procedures to ensure student progress towards goals is updated so you did
a follow-up a new was always implemented procedures the oil is fair and certain outcomes that
you tested for you elaborate a little did on several statement life areas that recover
in the eye and the letter a compliance outlinesthat so with yes yes there is specific To ensure
that the district is developing a plan with the student pursuing assigning and agreeing
to that plan and in their following up and make sure the student in that I be each year
when that area but that that there was in over in the departments and that that was
not on clearly document of going back a year later repeating that I think that there is
no dispute that I is you then as to properly documented this time around there is no not
okay that such an my implemented that’s great to know and and and lastly I hate 76 and not
quite sure I understand this finding that you had at 11 oh wind and he can elaborate
on nine to be arranged hours and and your recommendation which wise and such courses
should be reported as positive attendance courses in addition the district should review
all courses labeled as to being revised the course designation is appropriate and so if
you could elaborate on this finding and I also have a few credits and please indicate
where were you expecting this that this revision be made and as you recommending in your audit
finding silly you are my father is really confusing it is a very complicated compliance
area chances office and has included in the contract district on manual and to be arranged
hours sometimes in the college on this committee college arena its knees and generically photocopy
your to be arranged hours last year I insisted up about horses that were actually lot forces
or I forces that started after the since is the first of several different kinds areas
that need be at the net to be identified at the TV arranged by force and the individuals
responsible for this area working in the sure that those those that are identified as to
the reason the the the the it was ninth and there is no noncompliant the 70s stated we
implemented than recommendation to revise the course designation where did you notice
that the was implemented immediately you list of all the classes that are considered to
be arranged our system the nature the Very provided I can’t great thank you and I had
a limited board we had another part of presentational correct VP is actually have to our audit reports
to present and handed over to any apparent thank you you are starting from the pop-up
if you well on their went through the inspired is that guy that I think all defendant the
benefit as well as the on the revenue construction bond and the related that that is all in the
event that the reviewed as well as the fact that that are being effectively those revenue
of 21 to the district audit for the repeal that the a meaning into that the layers of
it going Danny were getting a more specific audit related you that the revenue on out
so if any of you usually have to document on the very similar in size a little bit difficult
to differentiate them line in the financial audit in the second one foreman and if this
okay with you and I think the I never thought it first this is an audit as defined in particular
and it is getting the details of our revenues are received during the year and unlike managers
are during the year on behalf of the opinion in this report is well and it nears the opinion
on this before is also an unmodified anything opinion and potbellied advancement in the
audit at the same you are missing. Is there because before does not include all
of the element the district report out is not required you by the beach that I am the
community insisted you see the activity as this finding itself and on the and activity
as far as the balance with than a fashion County is very limited other galaxy I am far
as receivables ample it is also related to you a consecutive project is being earned
by the county and whatever in the event. Services were performed before the ingredient to invite
the not permitted in between. Is reflected have ample in the following page is the infant
statement and what you’ll notice on this case is if you could change in fund balances the
relatively large negative was to be expected in this issue you bond to get a life revenue
stream and and name and down the talent the unit on out eventually when you bond program
and this time will result in your analysis of you that that like negative there is that
there and if he deafened that is the revenue on of a disaster page is Joe what has been
they did it and what it and it is our year and you will notice in the LA area that the
president had relatively life harassing the theatrical spending again that is normal for
capital projects on typically that I think all that I think that Andy not justify think
that will be worked on during your BlackBerry again the normal variant that really see the
following that report are know a lot of and I think they know the during the day in the
district report and is bringing in the one Peter you find it out all of the net of the
one that that apply for financial statement on we also had reference you the government
letter to begin its management in the district report we had to help control finding therefore
there is nothing the letters I any is that the things elected by and in the final stages
stated there are know. I’m not there is a very very front on in these jihadists really
don’t get it is an overlap is the driver. Anybody are the managing now with that said
property nine in an is is Second 2000 and allowing going percentage got got counselor
and the and oversight committee and and also special audit therapy some pieces we really
focus on the and with it by inefficiency and the birth of the focusing on more on qualitative
characteristic is again an event at the requirement the be implemented oversight committee the
makeup of that committee Olympic that think that Appropriate website making for a minute
because this on your annual report is dining out the billable on your website while so
those are some of the other things that we look at and that is only needed one foreman
audit the report and identity the opinion is a little bit different wording family being
a diethyl opinion we are all it needed an aspect of the report that again we are saying
is fine economic burial that you find I am and the one item that I might think you’re
it needs members anticipate five and it’s the last bullet that talk about the amount
expended is that we look out for the bond project so on within the bond project we look
at 3.8 million expenditures public benefit been assigned with 37.5 million retested 80%
of the on ice sample I remember correctly was over 60 items that we must that are on
payment and ensure that all of those black on the other area that we focused on ice salary
and discrediting salaries I I I for individual that are looking specifically on on on as
has been consisting of the years that is appropriately as well start typing in on this previously
and also the Final Fantasy that we had nothing here in there when I scored questions this
time constant CST see here so I’m the [email protected] and the Financial Audit on Page 4 You List
about $6.8 Million Approximately and Other Expenses and Services What Are Those Other
Expenses and Services Metadata Now Is Immediately Quite Pleased for Unedited Those Are More
Professional Services That You Are Typically These the Indian Every Okay so Many Distinction
Understand As Fiscal Year and Ending in June 30, 2014 Our Expenses and Services for Professional
Services Is $6.8 Million and That Correct I Was It Was Evident Primarily with Things
Been at the 5000) I Was Young to Click Here but Is I Buy in the Internal Accounting If
It Is a 5000 Areas of the Things Utility There in There Is Anything That the Life for Me
That the Lines Are Is Probably a Good Evening Nice Again the Developing Memory so That Was
the Something That This Is the Happen Is That Their Letters Five