Sacramento County Grand Jury
• 2009-2010
• Agency Response
Response to Findings and Recommendations of the Sacramento County Grand Jury Finding 1.0 Isd directors perform valuable
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 5 findings
F1
Page 1
0 ISD directors perform valuable service at minimal cost. However, this survey reveals inconsistent behaviors regarding compliance with sound management practices.
Related Recommendations (1)
R1
Page 1
1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. THE BOARD OF DIRECTORS REVIEWS THEIR POLICIES AS NEEDED. THEY RECENTLY REVIEWED THE POLICY AND ADOPTED A REVISION ON OCTOBER 16, 2008. THE POLICY WAS AGAIN REVISED ON MAY 4, 2009.
F2
Page 1
0 Some ISDs grant monetary awards for education and training; many have inadequate evaluation of employees' degrees and certificates.
Related Recommendations (1)
R2
Page 1
1 All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement. THE DISTRICT ENCOURAGES EDUCATION AND TRAINING BUT TRAINING AND EDUCATION OF EMPLOYEES IS NOT TIED TO MONETARY AWARDS.
F3
Page 2
0 ISD pension awards and Other Post Employment Benefits (OPEB) have increased markedly in the last decade. Some of these awards are unfair and unsustainable.
Related Recommendations (1)
R3
Page 2
1 All ISDs should adopt pension and OPEB plans that are fair, affordable and sustainable. THE DISTRICT PROVIDES PENSION BENEFITS ONLY. IT DOES NOT PROVIDE POST EMPLOYMENT BENEFITS.
F4
Page 2
0 The majority of the ISDs surveyed in this study are neglecting their fiduciary responsibility to taxpayers and ratepayers by excessive use of no-bid purchasing. THE PUBLIC RESOURCES CODE WHICH GOVERNS OUR DISTRICT LAYS OUT THE REQUIREMENTS FOR BIDDING. THE DISTRICT IMPLEMENTED THE LAWS IN THEIR POLICY. AS SUCH PURCHASING FOLLOWS THE CODE IN ALL MATTERS.
Related Recommendations (1)
R4
Page 2
1 Every ISD in Sacramento County should establish and adhere to a goal of minimizing no-bid purchasing. Essentially all purchases except utilities and emergency construction should be by contracts awarded to the lowest responsive responsible bidders. THE DISTRICT IS VERY CONSCIENTIOUS IN ITS PURCHASING PRACTICES. THE DISTRICT ENDEAVORS TO OBTAIN THE LEAST EXPENSIVE PRODUCTS BY USING POOLED PURCHASING PROGRAMS THROUGH THE COUNTY OF SACRAMENTO, CALIFORNIA COMMUNITIES, AND OTHER RESOURCES. 2
F5
Page 3
0 ISDs have not consistently conducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
Page 3
1 All ISDs must complete and file the required annual Independent Financial Audit. THE DISTRICT HAS A FINANCIAL AUDIT PREPARED ANNUALLY AND SUBMITS IT TO THE STATE CONTROLLER. THE DISTRICT ALSO HAS THE ANNUAL STATEMENT OF FINANCIAL TRANSACTIONS PREPARED AND SUBMITTED TO THE STATE CONTROLLER EVERY YEAR.