Chapter 2 – Fiscal Management

22080.8.2 Definitions

• The following definitions apply to the reviews by PFABProgram and Fiscal Audits Branch (see OACC):

  • Evaluation Scope.

    • Delineation of the procedures, programs, operations, and activities that shall be reviewed.

  • Evaluation Liaison.

    • A staff person designated at each review location to serve as liaison between the local and review team staff, and to facilitate the team’s review by expediting information-gathering and access to documents and records.

  • Evaluation Worksheet.

    • A checklist noting all the departmental requirements related to the review scope which serves as the source document for the review findings report. PFABProgram and Fiscal Audits Branch (see OACC) shall update the review worksheets to ensure that they reflect current law, policy, and procedure.

  • Action Plan.

    • A formal written plan submitted by the administrator responsible for detailing proposed actions to correct any deficiencies noted in the evaluation findings. Action plans shall:

      • Fix the responsibilities and specify the actions to be taken for correcting deficiencies.

      • Establish the time limits within which corrective actions shall be completed.