⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 7 findings
F1
Community colleges and K-12 board of trustees are responsible for inventory control. However, after interviewing ALL board of trustees presidents, it was evident they were unaware of their obligations under the law. Response: OGSD agrees with this finding, that Boards are responsible for inventory control. However, OGSD is not inthe position of knowing whether or not Community College Boards and other K-12 Boards of Trustees are aware of their obligations under the law.
Related Recommendations (1)
R1
Trustees should review and be knowledgeable of Education Code 35168for K-12 and Education Code 81600 for Community Colleges. Response: This recommendation will be implemented. A copy of Education Code 35168 will be added to the next communication with the Board of Trustees.
F2
No trustees or superintendents/chancellors have been trained in inventory control. Inventory control trainingfor board members and superintendents is not mandated by the State, resulting in a lack of familiarity and inconsistent application of inventory requirements by many districts . • All K-8, K-12 and community college districts Response: OGSD agrees, training on inventory control is not mandated by the State for Superintendents/Chancellor or the Board. We have no familiarity of the application of inventory requirements of other districts.
Related Recommendations (1)
R2
All Santa Clara County school board trustees, superintendents/chancellors should be required to review and understand Education Code 35168 and 81600 and BAM (Community College Budget and Accounting Manual) requirements for inventory control. Response: This recommendation will be implemented. The Board of Trustees will be given a copy of Education Code 35168 and Board Policy 3400 for their review and understanding. Tony Garcia, Superintendent Board ofTrustees: Mary Noel, Yvonne Cook, Dennis Hawkins, Dianne Lemke, Jeremy Nishihara Our mission... "toensurethateverychild's potentialisachieved." OAK IiROVE SCHOOL DISTRICT 6578 Santa Teresa Boulevard, SanJose, CA 95119408-227-8300 Fax408-227-2719 For K-12 Districts, the COE should take the lead inproviding comprehensive training on inventory control, in conjunction with the release of the new inventory tracking module within Quintessential Software Systems spearheaded by the COE. Response: SCCOE plans to implement the inventory tracking/fixed asset module of the Quintessential Software Systems in Fiscal Year 2009-10 and will offer training for interested districts.
F3
All district superintendents, chancellors and district staff report incomplete inventory information to their boards. This results in lack of knowledge about the value and size of their inventory. Response: We disagree. OGSD has not seen the data and are not in the position to determine which boards have a lack of knowledge about the value and size of their inventory.
Related Recommendations (1)
R3
All Boards of Trustees should require apresentation on the results of their districts' biennial inventory, including total value, variances resulting from the reconciliation between past and current inventories and aproposed plan to resolve discrepancies. Response: This recommendation will be partially implemented. The results of the value of the inventory are included in the Annual Financial reports which are presented to the Board each year. In addition, data regarding the results of the inventory variances will be submitted to the Board for their review. The recommendation for this full level of inventory is not mandated by Education Code. The California State Accounting Manual states that the California Department recommends an annual inventory, but goes on to quote the Federal Register that: Aphysical inventory of equipment shall be taken and the results reconciled with theproperty records a least once every 2years to verify the existence, current utilization, and continued need for the equipment. A statistical sampling basis is acceptable ... (CSAM Procedure 410)
F4
With the exception of Santa Clara Unified and Los Gatos Unified School Districts, all K-12 districts fail to understand the need to reconcile inventories from previous years to the latest inventory update. Without reconciliation, the opportunity to: identify lost, missing or stolen items, takepreventive measures, and obtain timely reimbursement may be lost. Response: We disagree with this finding. OGSD has no knowledge whether or not other districts fail to understand the need to reconcile inventories, etc. Tony Garcia, Superintendent Board ofTrustees: Mary Noel, Yvonne Cook, Dennis Hawkins, Dianne Lemke, Jeremy Nishihara Our mission ... "to ensure that every child's potential isachieved." OAK GROVE SCHOOL DISTRICT 6578 Santa Teresa Boulevard, SanJose, CA 95119 408-227-8300 Fax408-227-2719
Related Recommendations (1)
R4
All K-12 school districts should reconcile the most current, full inventory with prior inventories, to identifY missing items and potential losses/thefts. The results will enable the districts to implement safeguards toprevent future losses. Response: Please see responses to recommendation 1and 3.
F5
Many K-12 Districts are notfollowing requirements for inventory control as stated inEducation 35168, and/or their ownpolicies: Response: Please see responses to Recommendations 1and 3.
Related Recommendations (1)
R5
See categories (A)(B)(C)(D): Response: Please see responses to Recommendations 1and 3.
F6
Some school districts observed by the Grand Jury had a demonstrated understanding of the needfor inventory control. Best practices include documenting andfollowing aprocess, conforming to the Education Code requirements, and performing reconciliation toprior inventories. Thefollowing districts are to be commended on their best practices: • Fremont Union School District • Los Gatos Elementary District • Moreland School District • Orchard School District • Santa Clara Unified School District Response: No Response required.
No recommendations for this finding
F7
There is apotential for abuse inK-8 and K-12 districts when those who report to superintendents approve credit card transactions and purchase orders made by their superintendent. • All K-8 and K-12 School Districts Response: OGSD agrees, its advisable for the Superintendent to submit monthly credit card statements directly to the Board of Trustees for approval. Tony Garcia, Superintendent Board ofTrustees: Mary Noel, Yvonne Cook, Dennis Hawkins, Dianne Lemke, Jeremy Nishihara Our mission ... "to ensure that every child's potential is achieved." OAK GROVE SCHOOL DISTRICT 6578 Santa Teresa Boulevard, SanJose, CA 95119 408-227-8300 Fax408-227-2719
Related Recommendations (1)
R7
To strengthen internal controls and ensure fiscal accountability, purchases made by the K-8 and K-12 Superintendents should be approved by the Boards of Trustees prior topurchase. In the event an immediate purchase is required, post-approval by the Board would ensure no conflicts of interest or abuses occur. • All K-8 and K-12 District Boards of Trustees Response: This recommendation will not be implemented because it is unreasonable. Given that the Board only meets once or twice each month, it would not be practical to require advance approval for all purchases. Expenditures should bepresented separately from the Board's consent calendar to ensure proper scrutiny. Response: This recommendation will not be implemented because it is not warranted. If aBoard member wishes to discuss an item on the consent calendar, it can be pulled and then discussed further. Credit card statements and a listing of disbursements should beprovided to the Board for approval. Response: This recommendation will be partially implemented. Credit card statements will be submitted monthly to the Board President for approval. Tony Garcia, Superintendent Our mission ... "to ensure that every child's potential isachieved."
No Responses Found 3
Government entities assigned to respond to this report. No response documents have been linked in our database.
Moreland School District
School District
Santa Clara County County Superintendent of Schools
Elected County Office