Amador County 2018-2019 - California Grand Jury Reports

F1: A District employee acknowledged discomfort in expressing concerns about inappropriate business activities with those in supervisory positions.

Related Recommendations (1)

R3: The District/ACOE should establish an atmosphere and process that allows and encourages employees to contact District leadership above their immediate supervisor of concerns with inappropriate or illegal behavior with immunity from retaliation. (Finding 1)

F2: The former Board President, on at least one occasion, did act as an individual rather than speaking for the entire School Board, thus violating Board Policy.

F3: The former Board President did not appropriately notify the Board of the potential misuse of funds.

F4: Neither the Superintendent nor the School Board provided adequate fiduciary oversight to see nor stop inappropriate purchases from taking place.

Related Recommendations (3)

R8: The Fiscal Crisis and Management Assistance Team (FCMAT) should be hired to do a comprehensive audit of the business office. Their training and recommendations should be fully implemented as soon as possible. (Findings 4, 8, 19, 20)

R10: The Board should establish a procedure of changing auditors at least every 5 years. (Findings 4, 19, 20, 21)

R18: R5 The Association of California School Administrators (ACSA) Personnel Committee should be contracted to audit all procedures and functions of the personnel department. Their recommendations should be fully implemented as soon as possible. (Findings 15, 18) R6 There should be clear guidelines for Credit Card authorization and use. The District /ACOE should lower credit card limits. (Finding 5) R7 The District should reorganize the business office to assure that at least one individual has the specific responsibility of verifying vendors and the appropriateness of purchases. (Findings 10, 14, 16) R8 The Fiscal Crisis and Management Assistance Team (FCMAT) should be hired to do a comprehensive audit of the business office. Their training and recommendations should be fully implemented as soon as possible. (Findings 4, 8, 19, 20) R9 BB 9270 – Conflict of Interest should be reviewed, revised, and implemented. (Findings 6,

F5: There are no written policies, guidelines or procedures for the use of Credit Cards.

Related Recommendations (2)

R6: There should be clear guidelines for Credit Card authorization and use. The District /ACOE should lower credit card limits. (Finding 5)

R18: R5 The Association of California School Administrators (ACSA) Personnel Committee should be contracted to audit all procedures and functions of the personnel department. Their recommendations should be fully implemented as soon as possible. (Findings 15, 18) R6 There should be clear guidelines for Credit Card authorization and use. The District /ACOE should lower credit card limits. (Finding 5) R7 The District should reorganize the business office to assure that at least one individual has the specific responsibility of verifying vendors and the appropriateness of purchases. (Findings 10, 14, 16) R8 The Fiscal Crisis and Management Assistance Team (FCMAT) should be hired to do a comprehensive audit of the business office. Their training and recommendations should be fully implemented as soon as possible. (Findings 4, 8, 19, 20) R9 BB 9270 – Conflict of Interest should be reviewed, revised, and implemented. (Findings 6,

F6: The Board Policy on Conflict of Interest was not followed.

Related Recommendations (2)

R2: All District / ACOE employees should be given ethics training. (Findings 6, 7, 9, 11, 12)

R9: BB 9270 – Conflict of Interest should be reviewed, revised, and implemented. (Findings 6, 8)

F7: No one at the District or ACOE reviews Form 700’s (Conflict of Interest Statement).

F8: Most of the ACUSD / ACOE Board Policies, Administrative Regulations and Board Bylaws are outdated. They have not been revised or updated as recommended by CSBA.

F9: The Assistant Superintendent did not accurately complete Form 700.

Related Recommendations (1)

R11: The District should contract with the California Association of School Boards (CSBA) to provide expert outside leadership and facilitation in updating all Board Policies, Administrative Regulations and Board Bylaws. (Finding 9)

F10: Many purchases were made for materials not requested by teachers or sites. Often more materials were purchased than could be used.

Related Recommendations (3)

R1: The District / ACOE should develop an efficient system for approving supplemental instructional materials. This system should require input from appropriate teachers and should also provide opportunity for input from parents and community members. (Finding 10)

R7: The District should reorganize the business office to assure that at least one individual has the specific responsibility of verifying vendors and the appropriateness of purchases. (Findings 10, 14, 16)

R18: R5 The Association of California School Administrators (ACSA) Personnel Committee should be contracted to audit all procedures and functions of the personnel department. Their recommendations should be fully implemented as soon as possible. (Findings 15, 18) R6 There should be clear guidelines for Credit Card authorization and use. The District /ACOE should lower credit card limits. (Finding 5) R7 The District should reorganize the business office to assure that at least one individual has the specific responsibility of verifying vendors and the appropriateness of purchases. (Findings 10, 14, 16) R8 The Fiscal Crisis and Management Assistance Team (FCMAT) should be hired to do a comprehensive audit of the business office. Their training and recommendations should be fully implemented as soon as possible. (Findings 4, 8, 19, 20) R9 BB 9270 – Conflict of Interest should be reviewed, revised, and implemented. (Findings 6,

F11: As early as 2012 the former County Superintendent was aware of remuneration for material authored and/or published by a district employee.

F12: The former Assistant Superintendent/Interim Superintendent purchased materials from which she personally profited.

F13: The issue of potentially inappropriate purchasing was formally brought to the District’s attention on June 10, 2015 by attorneys representing an outside provider of teacher made materials.

F14: There are inadequate checks and balances in the business office to prevent fraud like behaviors and incidents.

F15: Ethics training has not been provided for all ACUSD / ACOE employees.

Related Recommendations (2)

R5: The Association of California School Administrators (ACSA) Personnel Committee should be contracted to audit all procedures and functions of the personnel department. Their recommendations should be fully implemented as soon as possible. (Findings 15, 18)

R18: R5 The Association of California School Administrators (ACSA) Personnel Committee should be contracted to audit all procedures and functions of the personnel department. Their recommendations should be fully implemented as soon as possible. (Findings 15, 18) R6 There should be clear guidelines for Credit Card authorization and use. The District /ACOE should lower credit card limits. (Finding 5) R7 The District should reorganize the business office to assure that at least one individual has the specific responsibility of verifying vendors and the appropriateness of purchases. (Findings 10, 14, 16) R8 The Fiscal Crisis and Management Assistance Team (FCMAT) should be hired to do a comprehensive audit of the business office. Their training and recommendations should be fully implemented as soon as possible. (Findings 4, 8, 19, 20) R9 BB 9270 – Conflict of Interest should be reviewed, revised, and implemented. (Findings 6,

F16: The District has eliminated the position of Purchasing Agent. 11

F17: An individual under criminal investigation was offered a promotion, in the form of a contract, to serve as Deputy County Superintendent for $150,000 a year effective May 24, 2016.

F18: Certificated employees (teachers and credentialed administrators) and classified managers are not given contracts for their positions.

Related Recommendations (1)

R4: All certificated employees and classified managers should be on a contract. These contracts should be reviewed by the District’s legal counsel to assure their appropriateness. (Finding 18)

F19: The District’s auditors did not report finding the inappropriate purchases in their annual review of District books and procedures in the years 2012 – 2015.

F20: The District’s auditors, in their exit interviews with the Assistant Superintendent of Business Services, the Superintendent and the Board President, were not made aware of possible improprieties, specifically in the years 2012 – 2015.

F21: Until recently, the District has used the same auditors for approximately 10 consecutive years.

F22: Two new School Board members have been elected since this investigation began.

F23: The County Superintendent has resigned and been replaced by appointment of the District Superintendent to that position. This restores the previous school organization to have the County Superintendent and District Superintendent as one individual. At the end of the elected term, the position County Superintendent of Schools will be filled by the election process.

F24: The Assistant Superintendent of Business Services has been replaced.

F25: The District satisfactorily responded to most, but not all, of the 2015-2016 Grand Jury