Services

District First Program Management provides independent capital governance advisory services to California K-12 and community college districts.

Our engagements are structured to strengthen statutory compliance, enhance audit readiness, and reinforce governance transparency across bond-funded capital programs—establishing a disciplined standard for independent capital oversight. 

Our advisory services span four core areas:

We strengthen statutory compliance under the California Education Code §§ 15278–15282.

• Bond expenditure traceability
• Ballot language alignment analysis
• CBOC governance structure review
• Reporting rhythm design
• Oversight documentation protocols 

Improving district preparedness for:

• Proposition 39 Financial Audits (Ed Code §15286)
• Proposition 39 Performance Audits
• Government Auditing Standards (GAGAS / Yellow Book) environments issued by the United States Government Accountability Office)
• Single Audit internal control environments (where applicable)
• State Allocation Board / OPSC documentation reviews

Deliverables may include:

• Audit-readiness gap assessment
• Internal control observation summary
• Documentation tracability matrix development
• Governance risk heat map analysis
• Pre-fieldwork audit preparation briefing  

Advancing governance structure and reporting discipline.

• Charter and bylaws review
• Reporting clarity enhancement
• Agenda and documentation framework refinement
• Transparency best practices
• Board/CBOC alignment protocols

Assessing capital program control environments to identify governance risk and structural exposure.

• Control environment evaluation
• Role clarity between the board, cabinet, and facilities leadership
• Reporting discipline review
• Governance defensibility analysis
• Annual advisory review engagements

District First Program Management operates independently of external audit firms and does not conduct statutory audits. Our role is to strengthen governance infrastructure and documentation environments that support defensible, audit-ready capital programs.