Santa Cruz County Grand Jury • 2005-2006

Citizen Oversight Committee, Measure D Bonds at Cabrillo Community College District

Published: June 30, 2006 10 pages

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Findings 8 findings

The specific project list which defines for the voters what they are voting on is not clear and consistent in the District Master Plan, voter pamphlet, COC Annual Report and the performance audits.

The district has narrowly interpreted (as reflected by the development and provisions in the by-laws) the requirement for COC independence. It meets the minimum membership requirements specified in the California Education Code.

The district limited the membership to the legally required seven members and did not pursue expanding the number of members to obtain relevant expertise on the oversight committee to provide more effective oversight.

The Citizen Oversight Committee by-laws were, in effect, imposed on the committee without significant discussion or a vote by the committee members. These by-laws limited the committee’s authorized activities (only four listed activities) to less than what was communicated to the voters that is to “work with the Citizen’s Oversight Committee on prioritizing ... projects...” per the voter pamphlet.

The independent performance audit reports by two CPAs did not express an opinion about whether or not there had been any misappropriation of funds.

The district has not defined and published an integrated construction quality control program document and a construction safety program document for the Measure D projects.

One inspector of record did not agree that he had responsibility for what was called “quality control” by the construction manager. Window Dressing or Effective Oversight? - 6 Conclusions

The oversight of the Measure D Bond projects is more than “window dressing,” but it can be improved.

Recommendations 10

R1

For bond measures, the district should develop a clearly numbered specific facilities project list for the voter pamphlet and use that specific list in future tracking and reporting.
R2

For future Citizen Oversight Committee annual reports, the committee should develop a specific facilities project list that translates all of the Measure D project categories to a project list and identifies those projects for which Measure D funds are planned but have not been expended to date.
R3

The independence of the oversight committee should be strengthened. The committee should be more proactive and take the following steps with the district’s concurrence and cooperation: • Review, recommend changes to the district, if any and, formally adopt the by-laws, with or without comments. – 7 Window Dressing or Effective Oversight? • Review and formally comment on the selection of the independent auditor prior to the appointment. • Review and formally recommend changes to the District, if any, on the audit scope and methodology prior to the audit being conducted. • Review and comment to the District on the final audit report and formally accept with or without comments.
R4

Increase efforts to solicit membership in the Citizen Oversight Committee to a broader audience such as with newspaper advertisements and/or announcements inviting individuals with specific relevant expertise to apply.
R5

Revise by-laws to describe the process for resolving issues of concern to the oversight committee.
R6

Revise by-laws to include the committee’s role in prioritizing projects for delays or cancellations as described in Measure D.
R7

The district should document the roles and responsibilities of the district, the construction manager, the contractors and the inspector of record for construction quality control and safety.
R8

In the future, the auditor should use a more specific facilities project list.
R9

In future audits, the processes and a sufficient number of invoices should be tested to allow the auditor to render an opinion with a high and defined level of confidence that there has been no misappropriation of funds.
R10

In future audits, the auditor should report on the number of invoices examined and the total invoices processed for the Measure D fund. Responses Requested Entity Findings Recommendations Respond Within Cabrillo Community 1 - 7 1 - 10 90 Days College Governing October 1, 2007 Board Window Dressing or Effective Oversight? - 8