Riverside County Grand Jury
• 2006-2007
Moreno Valley Unified School District Financial Independence
⚠️ 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 8 findings
F1
Critical elements of the MVUSD implementation plan for financial independence were never implemented: • Disbursing Officer does not currently report to the Superintendent or governing board (Exhibit 2). This reporting relationship was required by RCOE and is critical to establishing independence and integrity from other financial functions such as accounting, purchasing, and to avoid conflict of interest. • The Director of Budget and Finance job description, dated April 2004, was never updated to reflect the new Disbursing Officer duties. • Key managerial personnel were not aware of the requirement or the criticality of the Disbursing Officer position.
Related Recommendations (1)
R1
The Superintendent, in order to eliminate any conflict of interest: • Implement the functional organization, in accordance with the organization chart, as presented to the auditors, showing the position of the Disbursing Officer reporting directly to the MVUSD Superintendent or governing board (Exhibit #1). • The Superintendent prepare a detailed job description for the Disbursing Officer delineating the supervisory responsibilities and requirements specified by the RCOE. • The Superintendent inform key management personnel of the requirement for and criticality of the Disbursing Officer’s position. 3
F2
MVUSD did not honor an agreement to give RCOE “view access” to certain screens of the new computer software, Quintessential School Systems (QSS).
Related Recommendations (1)
R2
MVUSD honor their agreement with RCOE and provide “view access” to the requested screens of the QSS system for financial control.
F3
The auditor’s report of December 15, 2004, stated that MVUSD did not yet fully comply with the RCOE requirements as follows: • The duties of the Disbursing Officer were never fully defined. • Policies and procedures for the Disbursing Officer were not established.
Related Recommendations (1)
R3
MVUSD comply with the auditor’s report of December 15, 2004: • Completely define the duties of the Disbursing Officer. • Establish policy and procedures for the Disbursing Officer.
F4
RCOE did not follow-up on items not completed in the auditor’s report before forwarding it to the state for approval, even after being granted permission to inspect by MVUSD. 2
Related Recommendations (1)
R4
RCOE conduct an onsite inspection of MVUSD policies and procedures for the Disbursing Officer to ensure they meet the guidelines for financial independence. If MVUSD does not fully comply, then RCOE requests CDE revoke their status for financial independence.
F5
The Assistant Superintendent for Business Services provided the external auditor with an organization chart (Exhibit #1), and processes and procedures necessary to meet RCOE’s requirements for financial independence. However, the organizational structure and many of the processes and procedures were never implemented.
Related Recommendations (1)
R5
The Superintendent ensure that the Assistant Superintendent for Business Services fulfill all future agreements made with RCOE.
F6
There is no requirement for the annual independent auditor to review the operations of the Disbursing Officer or functions relating to financial independence.
Related Recommendations (1)
R6
RCOE and MVUSD require the annual external auditors to include an evaluation of the organization, job descriptions, and policies and procedures specifically required for complying with financial independence.
F7
Some managers and subordinate personnel of MVUSD have not received an annual performance evaluation in over two years as required by Business Policy (BP) §4315.
Related Recommendations (1)
R7
The Superintendent of MVUSD enforces the policy for managerial staff and subordinates to receive annual evaluations, as set forth in MVUSD BP §4315.
F8
The Director of Budget and Finance/Disbursing Officer, who is a supervisor of personnel, is not authorized to evaluate his/her staff.
Related Recommendations (1)
R8
The director of budget and finance/disbursing officer be authorized to evaluate subordinates annually. Report Issued: 06/12/07 Report Public: 06/14/07 Response Due: 09/11/07 4