Sacramento County Grand Jury • 2003-2004

Sacramento County

Published: June 30, 2004 52 pages
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Findings and Recommendations 7 findings

F1
The Sacramento City Unified School District Board of Education did not fully explore, question nor understand the joint powers proposal presented by the Chief Financial Officer and supported by the Superintendent.
Related Recommendations (1)
R1
The Board needs to fully investigate and research all proposals that incur financial obligations and have fiscal ramifications. A discussion of the pros and cons should be publicly presented with adequate provision for public input.
F2
In approving the JPA, the Board authorized transfer of district classified employees to CASA.
Related Recommendations (1)
R2
Future attempts of the Board to compensate district individuals for outstanding service should be within the limits of what is generally given to people in education.
F3
The SCUSD Board, once CASA was established, paid little attention to issues of oversight and management of the JPA. For example: 6 a. The Board did not appoint representatives to the CASA board but delegated the selection to the Superintendent. b. The Board did not require periodic reports or yearly audits of CASA. c. The Board allowed CASA bylaws to be amended without approval. d. The Board allowed the CFO to assume the position of Executive Director of CASA while serving concurrently as the District CFO.
Related Recommendations (1)
R3
The Board should monitor and control all agencies or entities that the school district creates and for which it assumes liability. The Board should not delegate its oversight responsibilities to others. The Board should demand timely reports and audits. 7
F4
The Board opted to reward its three contract employees (Superintendent, Chief Financial Officer, Legal Counsel) by giving them inflated retirement benefits. For example: a. Granting 10 additional years of service credit which was excessive and unprecedented for public service positions. b. Granting mileage allowances, travel expenses, and vacation pay to be included in the final compensation calculation for retirement was inappropriate.
Related Recommendations (1)
R4
The Board of Education must guard against appearances of potential conflict of interest whether ethical or legal.
F5
The CFO and the outside consultants she selected appeared to mislead the Board with incomplete information and strong assurances of cost neutrality of the CASA plan.
Related Recommendations (1)
R5
The Board should establish a process to assure that community and constituent concerns are heard and addressed.
F6
The Board authorized the issuance of an unnecessary $6.5 million pension obligation bond and incurred financial liability with little or no discussion or understanding of the possible financial impact to the District. The $420,709 cost to issue the bond could have been applied to educational purposes.
Related Recommendations (1)
R6
Sacramento County Juvenile Hall.
F7
The Board of Education and top administrators were dismissive of community concerns regarding the JPA and CASA.
Related Recommendations (1)
R7
Warren E. Thornton Youth Center.

Additional Recommendations 4

These recommendations are not explicitly linked to specific findings.

Conclusions 11