San Luis Obispo County Grand Jury
• 2010-2011
Paso Robles Bearcat Athletic Foundation:
⚠️ 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 8 findings
F1
The Foundation does not operate in accordance with the purposes and the corporate structure and requirements established by its Articles of Incorporation and Bylaws.
Related Recommendations (2)
R1
The Foundation should review and revise its Articles of Incorporation and the Bylaws to reflect the manner in which it actually operates. (Finding 1)
R2
The Foundation should hold regular Board meetings, maintain minutes of such meetings and make the minutes accessible to interested parties. (Finding 1)
F2
The Foundation files annual federal and state tax returns that accurately report its total revenues and expenses, but that do not accurately report its sources of revenue, its categories of expenses or the basis for its classification as a public charity.
Related Recommendations (1)
R3
The Foundation should review its tax returns and financial records and determine what, if any, revisions and/or modifications are necessary to: (1) accurately reflect its sources of revenue and types of expenditures, and (2) properly state the basis for its classification as a public charity. (Finding 2)
F3
The financial books and records of the Foundation: (1) do not consistently categorize its revenues and expenses by specific sport or activity; (2) are not structured in a manner that confirms revenues raised by specific sports are expended only for specific sports; and, (3) do not provide accurate or timely financial statements on a periodic basis.
Related Recommendations (1)
R4
The Foundation should implement a financial recordkeeping system that: (1) categorizes revenues and expenses by sport or other activities; (2) confirms whether or not revenues generated for a specific sport are used solely to fund expenditures in support of that sport; and, (3) generates accurate and timely monthly and year-end financial statements. (Finding 3)
F4
The Foundation has not signed contracts for the use of PRHS athletic facilities and has not provided PRHS or the District the proof of liability insurance as required by District policy.
Related Recommendations (1)
R5
The Foundation should provide the District and/or PRHS with evidence it carries the $1,000,000 liability insurance required to use PRHS athletic facilities or secure a contract with the school board that exempts it from this policy. (Finding 4) 2010-2011 San Luis Obispo County Grand Jury
F5
The Foundation Board has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation; nor does the Board have a process for reviewing and approving fundraising activities.
Related Recommendations (2)
R6
The District should develop and implement policies and procedures that specify the types of fundraising activities in which the Foundation may engage. (Findings 5 , 6, and 7)
R7
The District should provide for review and oversight of these fundraising activities by the District or its designee. (Findings 5 , 6, and 7)
F6
The District has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation or that require the review and approval of fundraising activities.
No recommendations for this finding
F7
The Foundation has conducted some student fundraising activities that might more appropriately be conducted through ASB. In accordance with Section 933.05(d) of the Penal Code, the Grand Jury invited representatives of the Foundation, the subject of this report, to come before the Grand Jury for the purpose of reviewing the Findings and the Narrative sections to verify factual accuracy prior to the release of the report. 2010-2011 San Luis Obispo County Grand Jury
No recommendations for this finding
F8
The Foundation operates with a lack of transparency: minimal publicity, no website, no publications bearing its name, and no mention in PRHS or District publications or websites.
Related Recommendations (1)
R8
The Foundation should establish a public information program that fully explains its purposes, describes its activities, sources of revenue and expenditures, and presents information about its Board. (Finding 8) 2010-2011 San Luis Obispo County Grand Jury
Conclusions 16
-
CL1 Page 1The Foundation does not operate in accordance with the purposes and the corporate structure and requirements established by its Articles of Incorporation and Bylaws.
-
CL2 Page 1The Foundation files annual federal and state tax returns that accurately report its total revenues and expenses, but that do not accurately report its sources of revenue, its categories of expenses or the basis for its classification as a public charity.
-
CL3 Page 1The financial books and records of the Foundation: (1) do not consistently categorize its revenues and expenses by specific sport or activity; (2) are not structured in a manner that confirms revenues raised by specific sports are expended only for specific sports; and, (3) do not provide accurate or timely financial statements on a periodic basis.
-
CL4 Page 1The Foundation has not signed contracts for the use of PRHS athletic facilities and has not provided PRHS or the District the proof of liability insurance as required by District policy.
-
CL5 Page 1The Foundation Board has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation; nor does the Board have a process for reviewing and approving fundraising activities.
-
CL6 Page 1The District has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation or that require the review and approval of fundraising activities.
-
CL7 Page 1The Foundation has conducted some student fundraising activities that might more appropriately be conducted through ASB. 6 In accordance with Section 933.05(d) of the Penal Code, the Grand Jury invited representatives of the Foundation, the subject of this report, to come before the Grand Jury for the purpose of reviewing the Findings and the Narrative sections to verify factual accuracy prior to the release of the report. 2010-2011 San Luis Obispo County Grand Jury Page
-
CL8 Page 1The Foundation operates with a lack of transparency: minimal publicity, no website, no publications bearing its name, and no mention in PRHS or District publications or websites.
-
CL9The Foundation does not operate in accordance with the purposes and the corporate structure and requirements established by its Articles of Incorporation and Bylaws.
-
CL10The Foundation files annual federal and state tax returns that accurately report its total revenues and expenses, but that do not accurately report its sources of revenue, its categories of expenses or the basis for its classification as a public charity.
-
CL11The financial books and records of the Foundation: (1) do not consistently categorize its revenues and expenses by specific sport or activity; (2) are not structured in a manner that confirms revenues raised by specific sports are expended only for specific sports; and, (3) do not provide accurate or timely financial statements on a periodic basis.
-
CL12The Foundation has not signed contracts for the use of PRHS athletic facilities and has not provided PRHS or the District the proof of liability insurance as required by District policy.
-
CL13The Foundation Board has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation; nor does the Board have a process for reviewing and approving fundraising activities.
-
CL14The District has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation or that require the review and approval of fundraising activities.
-
CL15The Foundation has conducted some student fundraising activities that might more appropriately be conducted through ASB. 6 In accordance with Section 933.05(d) of the Penal Code, the Grand Jury invited representatives of the Foundation, the subject of this report, to come before the Grand Jury for the purpose of reviewing the Findings and the Narrative sections to verify factual accuracy prior to the release of the report. 2010-2011 San Luis Obispo County Grand Jury Page 15
-
CL16The Foundation operates with a lack of transparency: minimal publicity, no website, no publications bearing its name, and no mention in PRHS or District publications or websites.