Calpers and the Unfunded Liabilities

The Board of Trustees be edu- cated in the Fiscal, Admin- istration and policies and pro- cedures as stated by the previ- ous report.

The Board members and Superintendent have attended training and participated in the California School Boards Association (CSBA) Annual Educational Conference, a conference for elected Trustees to become educated in best practices in school governance, public meeting laws, personnel, finance and curriculum held in Sacramento. The Superintendent will participate and encourage all members of the Board of Trustees to participate in the Masters in Governance program (a year-long seminar), particularly newly elected Trustees and future Trustees. Board workshops and study sessions will be utilized as a forum for deeper training and exploration of complex fi- nance, personnel and governance training topics related to the 2014-2015 Grand Jury’s Findings.

Time sheets are not being used in a functional manner. § All time sheets are now being required of all participants in the school district. They are reviewed and signed off by a Supervisor. The Administration personnel time- sheets are reviewed and signed by the Superintendent and the Superintendent’s timecard is reviewed and signed by the Board Chairperson. Time cards are kept as required by the Education Code. § The Director of Personnel is responsible for the calculat- ing and recording all timesheets including the Superin- tendent’s staff. The Director also calculates accrual of va- cation time, sick leave, and comprehensive time off.

The Policy and Procedures Manual provides a griev- ance/complaints form for eve- ryone’s use.

All grievances/complaints are held in strict confiden- tially.

Training of personnel is held monthly on policy and pro- cedures. A different topic is covered each month.

The Board Policy and Admin- istration Regulations are posted on the Orland School District’s website.

All employee’s Form 700 (Fair Political Practices Com- mission Statement of Econom- ics Interest) are completed

All Board members, Superintendent and Financial Per- sonnel’s Form 700 are sent to the Glenn County Office of Finance. Glenn County Grand Jury Report| Orland Unified School District P A G E | 74 2017-2018 GRAND JURY FINALREPORT | CALPERS AND ITS UNFUNDED LIABILITIES 2014-2015 Recommendation: 2017-2018 Results yearly in January. They are available for public viewing.

Create a manual for the han- dling of all monies throughout the school district.

A manual on financial operations (handling of any and all funds/money) was created and is available at all school sites and the District office.

Provide a procedure for gas cards and other expenditures.

Gas cards are no longer provided to anyone unless a ve- hicle is requested and checked out for school use and ad- ministration purposes. All receipts must match with the vehicle request form that identifies the place, location of the event and signed by the requested persons involved. It is reviewed and signed off by the Superintendent and/or the Board of Trustees. The District does not provide any stipends for personal use of vehicles, and any personal expenses for gas, mile- age, cell phones etc.

A policy is established for ex- penditures outside of ordinary and customary operations.

The full Board of Trustees must sign off on any extraor- dinary expenses.

Bond/Building/Real Estate Projects

Restrictions have been put into placed for all contracts and purchases. All contracts and purchases must be ap- proved by the Board of Trustees and no longer by the Su- perintendent alone.

Any purchase over $50,000 has to be approved by the Board of Trustees. (Purchases of books, equipment can run above the allotted amount)

All documents pertaining to the purchase of the new Dis- trict Office is contained in a folder at the new district of- fice location.

All lease/lease-back building projects are in safe keeping at the District Office.

An appraisal for the new district office was received for $480,000 with purchase price being $410,000.

As per the Superintendent, all real estate transactions are filed and recorded at the County of Glenn with the origi- nals filed at the District Office. Glenn County Grand Jury Report| Orland Unified School District P A G E | 75 2017-2018 GRAND JURY FINALREPORT | CALPERS AND ITS UNFUNDED LIABILITIES 2014-2015 Recommendation: 2017-2018 Results

The people involved in giving stipends to preferred per- sonnel are no longer with the Orland School District.

To retrieve these stipends, it would require the District to file in Small Claims Court. Filing and court costs could be more than the stipend given.

Those receiving a stipend did so in good faith.

In a new Co-Star Grant received this year, it is required that an approved receipt (approved by the Superinten- dent; in his absence, the Board of Trustees) be presented for payment. CONCLUSION It is determined by the current Grand Jury that all of the previous Findings have been met. Regarding the response to the 2014-2015 Grand Jury report, a belated response letter received November 2017 from the Glenn County Superintendent of Schools stated: “The efforts put forth to benefit the OJUSD were exhaustive: the result of these ef- forts being the district was able to restore themselves to a status of fiscal solvency.” And “Given a thorough analysis of fiscal issues have been performed, the issues dis- covered had been addressed, that matter of potential fraud and/or misappropriation of funds had been pursued to the fullest extent possible, and revenues were handily covering expenses, the GCSS renders the matters considered at that time closed.” (See full response letter in the Response section of this report.)