Administrative Office

Community Colleges and K-l2 boards of trustees are responsible for inventory control. However, after interviewing ALL board of trustee presidents it was evident they were unaware of their obligations under the law. The respondent agrees with the finding.

No trustees or superintendents/chancellors have been trained in inventory control. Inventory control training for 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. The respondent agrees with the finding.

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. The respondent agrees with the finding.

With the exception of Santa Clara Unified and Los Gatos Unified School Districts, allK-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, take preventive measures, and obtain timely reimbursement may be lost. The respondent agrees with the finding.

and 6 (Not Applicable)

There is a potential for abuse in K-8 and K-12 districts when those who report to superintendents approve credit card transactions and purchase orders made by their superintendent. The respondent agrees with the finding. The recommendation has not yet been implemented, but will be implemented at the October 7, 2009 Mt. Pleasant School District Board of Trustees meeting.