Compliance & Audit Management
The immutable audit trail, CSAM 410 four-phase inventory, federal grant equipment, and Ed Code § 35168.
8.1 The Immutable Audit Trail
Every meaningful action in the system — asset creation, custody change, maintenance completion, disposal, depreciation posting, permission change — is written to an immutable audit log. The log can be filtered by user, action type, date range, or entity, so an investigator answering a question like “who last modified the acquisition cost on this asset, and when” gets a defensible answer in seconds. The immutability of the log is what makes it useful in an audit context: an auditor examining the log knows that the record has not been retouched to change history.
8.2 Physical Inventory Under CSAM 410 and Federal Grant Rules
The platform implements the four-phase physical inventory required by California CSAM Procedure 410 and by federal Uniform Guidance 2 CFR 200.313 for grant-funded equipment:
| Phase | What Happens |
|---|---|
| 1 — Create | The compliance officer opens a new audit, selects a scope (all sites, one site, or a specific building/room set), chooses auditors, and sets target start and completion dates. The scope determines exactly which assets are in scope. |
| 2 — Precount | The system generates a Precount Sheet — the list of assets that should be present in each room per the register. This becomes the expected-state document counters verify against reality. |
| 3 — Execute by Room | Counters walk each room, scan barcodes, and either confirm expected assets, log unexpected assets, or mark missing items. Optional per-room signature capture documents chain of custody for the count itself. |
| 4 — Reconcile | Discrepancies flow into a reconciliation queue and each requires an action — relocate, update condition, mark for disposal, or file an incident. The audit cannot be closed until every discrepancy has an action. |
The efficiency gain is measurable. Rather than manually reconciling a paper count against a spreadsheet register over several days of clerical work, the reconciliation queue flags every discrepancy in real time as counters work.
8.3 Federal Grant Equipment
Federal grants impose additional data requirements per asset — grant identifier (CFDA number, award ID), federal share percentage, disposition threshold, and biennial inventory certification. The AMS captures these at registration and produces the Federal Grant Reconciliation Report, which pulls all grant-funded equipment into one document sized for auditor submission.
A district managing several federal grants simultaneously would otherwise need to maintain a separate spreadsheet per grant and reconcile it manually every two years; the report replaces that clerical effort with a one-click export.
8.4 California Education Code § 35168
Education Code § 35168 requires California public schools to inventory equipment valued at $500 or more. The dedicated Ed Code 35168 Dashboard tracks assets subject to this threshold, highlights items whose current market value crosses or approaches the threshold, and produces the annual report expected by the county office of education.
Because the dashboard reads the same register that supports every other capability, the district cannot inadvertently miss an item that has appreciated across the threshold — a common gap in spreadsheet-based tracking.
8.5 The Compliance Tracking Dashboard
A single dashboard maps every compliance standard the district is subject to — CSAM 410, GASB 34, GASB 87, GASB 96, Ed Code 35168, federal Uniform Guidance — to the features that satisfy each requirement, with current pass or fail status. This is a leadership-facing artifact: rather than reading each standard and interpreting how the district complies, the CBO opens the dashboard and sees the current state at a glance. The clarity has practical value at board meetings and during executive briefings, where the difference between “we think we are compliant” and “the dashboard confirms compliance with these six standards” is significant.
8.6 Supporting Internal and External Auditors
Three specific features support auditor engagement. The Auditor Read-Only role grants an outside auditor scoped, read-only access to the register, audit trail, and reports without any risk of modification — the auditor can pull evidence directly without a business office intermediary. Point-in-time snapshots allow reports to be rendered “as of” any historical date, which is essential for reproducing prior-year figures during a subsequent audit. Evidence export produces PDFs with hash-embedded metadata that can be included in an audit evidence package, giving the auditor a tamper-evident record they can rely on.
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