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Extracted from Consolidated Report

This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.

San Bernardino County Grand Jury • 2015-2016

Children and Family Services

9 pages
View PDF View Full Original

Findings 10 findings

F1 Page 20
There are adequate checks and balances for the use of CAL-Cards in both school districts.
F2 Page 20
School districts determine which staff members will be given authorization to use CAL- Cards.
F3 Page 20
Policies and procedures require the CAL-Card to bear the name of the user and their work address.
F4 Page 20
CAL-Cards are issued by US Bank and regulated by the purchasing department at each school district pursuant to both the US Bank and the district CAL-Card user guide.
F5 Page 20
Fiscal Crisis & Management Assistant Team may be used to assist school district purchasing departments in directing the use of each CAL-Card.
F6 Page 20
Prohibited uses of the CAL-Card are listed in Department of General Services Procurement Division CAL-Card User Guide. The individual district’s list of prohibited items may differ. 2015-2016 San Bernardino County Grand Jury – CAL-Cards 12
F7 Page 21
Travel and conference expenses require a Conference Request Form which must be pre- approved.
F8 Page 21
Checks and balances include regular audits by an accounting technician.
F9 Page 21
When the cardholder leaves a school but remains in the district, the CAL-Card may be kept by the user. When the user leaves the district the CAL-Card must be returned and cancelled.
F10 Page 21
There are no line item reports for late charges or incentive rebates.

Recommendations 2