Nevada County Grand Jury
• 2014-2015
Nevada County Superintendent of Schools a Review of Transparency and Policy
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⚠️ 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
The Grand Jury found that the Office lacks a definitive written policy or policy manual to define allowable expenses, excessive spending, or reimbursement regarding travel expenses. We disagree with this finding. NCSOS has an existing written policy that adequately defines allowable expenses, excessive spending, or reimbursement regarding travel expenses.
Related Recommendations (1)
R1
The Nevada County Board of Education should: . Ensure all accounts payable forms are accurate and up to date and have a policy manual in place to address expenses on credit cards. Implement use of the State Rate for allowed travel expenses that include hotel, . meals, and miscellaneous expenses. · Consider using an independent auditor or themselves to check for expense report accuracy and credit card expenditures.
F2
The Grand Jury found that the Office would benefit by having charges reviewed by the Board and Board approval for the Superintendent's credit card charges and reimbursements. We disagree with this finding. Moreover, the statement that "the Office would benefit by having charges reviewed by the Board and Board approval for the Superintendent's credit card charges and reimbursements" is not a finding, but a recommendation, and the imperative to require such review and approval was not established in the report. The Board is satisfied with its level of oversight over the Superintendent's credit card charges and reimbursements. Specifically, the Board is required to adopt the budget of the NCSOS and review two interim financial reports and annual audit. Furthermore, the Grand Jury report did not demonstrate that the existing authority of the Board has failed to provide appropriate oversight for the Superintendent's credit card charges and reimbursements.
Related Recommendations (1)
R2
The Nevada County Board of Education should perform due diligence by being the approving authority for the Superintendent's credit card expenses. This recommendation appears to be redundant of the fifth recommendation identified in
F3
The Grand Jury found that the policy that prohibits alcohol purchases is being violated. We disagree with this finding. The Grand Jury omitted from its report subdivision (b) of Education Code Section 32435 which provides that if an employee of a school district or county educational agency requests and is erroneously granted reimbursement for the purchase of alcoholic beverages, the employee may refund the reimbursement. Clearly, the state legislature contemplated that mistakes can be made. Here, the few alcohol purchases which were made in error using an NCSOS credit card were promptly refunded as contemplated by Section 32435(b). No public funds have been spent on the purchase of alcoholic beverages.
Related Recommendations (1)
R3
used by the Board or any agent of the Nevada County Office of Education to purchase alcoholic beverages or incur questionable expenses. This recommendation has been implemented in that there is no evidence that public funds have been used to purchase alcoholic beverages or for "questionable expenses."
F4
The Grand Jury found that the Office did not follow the California Public Records Act and did not provide all relevant information requested by the complainant, in a timely manner. We disagree with this finding. In response to complainant's Public Records Request a complete packet of requested documentation was provided to the complainant and the entire board of education on July 9, 2014.
Related Recommendations (1)
R4
All alcohol related and excessive credit card charges should be brought to the attention of the Superintendent and Board for discussion and determination of card revocation. This recommendation has been implemented in that there is no evidence that public funds have been used to purchase alcoholic beverages or evidence of "excessive credit card charges."
F5
The Grand Jury found that the public would benefit from having electronic access to the Nevada County Office of Education Policy. We agree with this finding. Again, this "finding" is actually a generic recommendation which we agree would help facilitate the public's access to NCSOS policies.
Related Recommendations (1)
R5
The Nevada County Board of Education should exercise oversight of Superintendent's expenditures. This recommendation appears to be redundant of the fifth recommendation identified in
F6
There is an appearance of inappropriate and excessive spending using a commercial credit card. We disagree with this finding. This statement is broad, vague, and not substantiated in the report. The Board regularly reviews NCSOS's interim financial reports and annual audit. Based upon this review, the Board has no concerns about inappropriate and excessive spending using a commercial credit card. This finding is completely subjective and the evidence presented in this report does not support such a sweeping assessment. The Grand Jury's synopsis is selective, one- sided and clearly tailored to reach a predetermined conclusion.
Related Recommendations (1)
R6
The Nevada County Board of Education should post the Nevada County Office of 3.14 Education Policy on the Superintendent of Schools website for transparency purposes. W 198 This recommendation has not yet been implemented, but will be implemented within the next HOLLY A. HERMANSEN, SUPERINTENDENT 112 Nevada City Highway Nevada County NEVADA CITY, CA 95959 530-478-6400 · fax 530-478-6410 Superintendent of Schools October 1, 2015 The Honorable Thomas M. Anderson Presiding Judge of the Grand Jury Nevada County Superior Court 201 Church Street Nevada City, CA 95959 Subject: Response to Grand Jury Report issued during 2014-15 term not received Dear Judge Anderson, This letter serves as my response to the September 28, 2015 Grand Jury letter stating my direct response required as to Recommendation R7 of the "Nevada County Superintendent of Schools - A Review of Transparency and Policy" report was not received. Please note that on August 21, 2015, my response was sent via US Mail. Enclosed is a copy of the response. Please contact me if you have any questions or concerns. Sincerely, Manga olly Holly A. Hermansen Nevada County Superintendent of Schools Enclosures Doug Wight, Forman, Grand Jury of Nevada County CC 950 Maidu Avenue, Nevada City CA 95959 . Ja . . . . 12 2 5 8 그리아 아이 그리아 아니다면 가게 하는 사람들이 아니는 아니라 하나 아이를 하게 하는 것이 바로 다른 것이다. anger of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the contraction of the the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of t - - - - - - - - - - - - - - - - - - - . . . . . . . . . . . . . . . . . . . . . Y g HOLLY A. HERMANSEN, SUPERINTENDENT 112 NEVADA CITY HIGHWAY NEVADA CITY, CA 95959 Nevada County 530-478-6400 · fax 530-478-6410 Superintendent of Schools VIA U.S. MAIL August 21, 2015 The Honorable Thomas M. Anderson Nevada County Superior Court 201 Church Street Nevada City, CA 95959 Response to Grand Jury Report Subject: Nevada County Superintendent of Schools: A Review of Transparency and Policy Dear Judge Anderson: The following is the Nevada County Superintendent of Schools' (NCSOS's) response to the
F7
insufficient. I disagree with this finding. Supporting documentation for credit card charges was sufficient in that proper receipts clearly stating the item(s) purchased, cost, sales tax, shipping, vendor and date of charge, have and will continue to be submitted for every charge made using NCSOS credit cards in accordance with NCSOS policies and procedures. Furthermore, NCSOS's financial statements are audited on an annual basis by a certified public accountant and there have been no findings related to insufficient documentation for credit card charges as a result of said audits. The Grand Jury's synopsis of the information provided by NCSOS related to the credit charges at issue is selective, one-sided and clearly tailored to reach a predetermined conclusion.
Related Recommendations (1)
R7
supporting documentation for travel expenses. This recommendation has been implemented in that it reflects existing practice. Specifically, the Superintendent currently provides appropriate documentation for travel expenses associated with performing services for NCSOS in accordance with NCSOS policies and procedures. Please contact me if you have any questions or concerns. Sincerely, Holly Hermonen Holly Hermansen Nevada County Superintendent of Schools 2.0
Conclusions 1
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CL1RECOMMENDATIONS The Superintendent should complete travel forms and attach appropriate R7. supporting documentation for travel expenses. This recommendation has been implemented in that it reflects existing practice. Specifically, the Superintendent currently provides appropriate documentation for travel expenses associated with performing services for NCSOS in accordance with NCSOS policies and procedures. Please contact me if you have any questions or concerns. Sincerely, Holly Hermonen Holly Hermansen Nevada County Superintendent of Schools 2.0
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Nevada County County Superintendent of Schools
Elected County Office