title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, requiring that the Community College of Allegheny County (CCAC) undertake an immediate audit of its financial and other activities for the purposes of fully disclosing to the public the condition of the College and creating corrective action plans, where warranted.
body
WHEREAS, the Community College of Allegheny County (CCAC), although funded with public dollars, has only within the last two months elected to begin granting the public access to its records; and
WHEREAS, the first examinations of CCAC's records have raised questions about the College's accounting and audit practices, internal procedures and controls, travel approval and reimbursement practices, hiring trends, and procedures for allowing for the participation of M/W/DBE firms in projects that are put up for bid by the College; and
WHEREAS, the state law under which CCAC was created provides for an annual financial audit to be forwarded to the Department of Education, but the College is only required to submit: (1) results of the tests of the community college's accounting records and other procedures that are considered necessary to enable the independent certified public accountant to express an opinion as to whether the community college's financial statements are fairly presented, in all material respects, (2) a schedule of operating expenses that presents all operating expenses pertaining to the community college's educational program, and (3) a verification of equivalent full-time students enrolled in the community college during the fiscal year for which the audited financial statement is presented.; and
WHEREAS, the audit required by state law is not adequate to address the many and varied concerns about CCAC's operations that have been expressed by the public; and
WHEREAS, the Commonwealth Court of Pennsylvania and the Supreme Court of Pennsylvania have both held that a municipa...
Click here for full text