Who really benefits from the education dollars? (Hint: It's not the students)

R1

Trustees should review and be knowledgeable of Education Code A§35168 for K-12 and Education Code A§81600 for community colleges to ensure complete implementation. * All K-8 and K-12 and Community College District Board of Trustees District response: Agrees: Luther Burbank School District Board reviewed Education Code A§35168 at the October 13, 2009 Board Meeting. It bears noting that the California Education Code A§35168 was first enacted in 1976 and revised in 1984. The amount of $500 has not been changed since 1984 and is out-of-date.

R2

All Santa Clara County school board trustees and superintendents/chancellors should be required to review and understand Education Code A§35168 and A§81600 and BAM requirements for inventory control. For K-12 districts, the COE should take the lead in providing comprehensive training on inventory control, in conjunction with the release of the new inventory tracking module within Quintessential Software Systems spearheaded by the COE. For community colleges, the CC Board should investigate additional training in the area of inventory control offered through organizations such as the American Association of Community Colleges and the Community College League of California. * All K-8 and K-12 and community districts * COE Board of Trustees District response: Agrees: This recommendation will be implemented. The Board of Trustees will be given a copy of Education A§35168 before the next board meeting.

R3

All Boards of Trustees should required a presentation on the results of their districts biennial inventory, including total value, variances resulting from reconciliation between past and current inventories and a proposed plan to resolve discrepancies. * All K-8 and K-12 Community College District Boards of Trustees District response: The recommendation will be partially implemented. A Board Presentation was given at the September 8, 2009 Board meeting.

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 to prevent future losses. * All K-8 and K-12 Boards of Trustees (except Santa Clara Unified and Los Gatos Unified) District response: Luther Burbank School District disagrees, the recommendation will be partially implemented. A Board Presentation was presented at the September 8, 2009 Board meeting.

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 to purchase. In the event an immediate purchase is required, post-approval by the Board would ensure no conflicts of interest or abuses occur. Expenditures should be presented separately from the Board's consent calendar to ensure proper scrutiny. Credit card statements and a listing of disbursements should be provided to the Board for approval. * All K-8 and K-12 District Boards of Trustees District response: This recommendation will not be implemented as it is not warranted. Given that our Board only meets once a month, it will be difficult to ask the Board of Trustees to approve Superintendent expenditures ahead of time. 1. Credit card 2. Listing of disbursements District response: Both of these recommendations will be implemented. All credit cards have been discontinued as of August 15, 2009. Also all listings of disbursements are provided for the Board review and action at each Board meeting.