Score: 0 (0/3/0)
Nevada County Grand Jury • 2021-2022

Nevada County Schools: The Lesson Never Learned

Published: June 29, 2022 12 pages
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Findings and Recommendations 8 findings

F1
All nine school districts in the County are seeing a decline in enrollment which directly affects the ADA, negatively impacting revenue for each district.
Related Recommendations (1)
R1
Each District develop and implement a strategic plan which addresses the potential continued loss of revenue and devise contingencies based on the projected revenues.
F2
Nevada City School District and Penn Valley School District have not provided evidence of a waiver approved by the NCSOS for either 2019-20 or 2020-21 school years.
Related Recommendations (1)
R2
The NCOE consider consolidation, unification plans, and shared services of two or more districts within their term of office.
F3
The Nevada City School District has not complied with California State Education Code 41372, resulting in a deficit of $389,232 in audit finding #2020-001 and an additional $586,089 in audit finding #2021-001, for a total of $975,321 in the two school years.
Related Recommendations (1)
R3
Nevada City School District comply with California Education Code Section 41372 (teacher salaries).
F4
The Penn Valley School District has not complied with California State Education Code 41372, resulting in a deficit of $96,365 in audit finding #2020-002 and an additional $288,501 in audit finding #2021-001, for a total of $384,866 in the two school years.
Related Recommendations (1)
R4
Penn Valley School District comply with California Education Code Section 41372 (teacher salaries).
F5
Grass Valley School District and Penn Valley School District (two of the nine districts) were found to be non-compliant in handling ASB funds, documentation, or process/procedures related to ASB funds.
Related Recommendations (1)
R5
The NCOE validate and assure compliance with California Education Code Sections 41372 and 41374 from Nevada City School District and Penn Valley School District (teacher salaries and class size).
F6
Unfunded pension liabilities for both STRS and PERS contributions are increasing, straining district budgets.
Related Recommendations (1)
R6
The NCOE provide a mandatory annual workshop to review all processes and procedures for the handling of ASB funds, requiring attendance of representatives from all nine districts.
F7
Reduced funding for deferred maintenance projects could have negative impact on buildings and grounds, potentially creating safety issues for students and staff. 4
Related Recommendations (1)
R7
The NCOE conduct an analysis of past and current revenue and expenditure trends to be used for evaluating the overall future fiscal health of all County school districts.
F8
Special governmental funding, such as federal Covid relief funding, is not guaranteed year to year and cannot be depended upon. NJUHSD 2021-22 1st interim report.
Related Recommendations (1)
R8
The NCOE develop and implement planning contingencies to cover deficits the districts may experience when special governmental funding ends and ADA dollars continue to decline.

Additional Recommendations 1

These recommendations are not explicitly linked to specific findings.

Commendations 1

Agency Responses 1

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

No Responses Found 3

Government entities assigned to respond to this report. No response documents have been linked in our database.

Nevada City Elementary School District School District
Nevada County Office of Education Agency
Penn Valley Union Elementary School District School District