School Bond Oversight Committees - Raising The Bar*

R1

A district's ballot language should inform voters of all intended uses of bond funds, the specific projects to be undertaken, the schools where the projects will be undertaken, the district's initial priorities, and a realistic estimate of project costs. Response 1 Measure E was passed four years prior to the Grand Jury's report May 21, 2012. However, the ballot language was consistent with Recommendation 1 of the Grand Jury report. In future bond elections the District will continue the practice of Recommendation 1.

R2

A district should disclose and explain in the ballot language if, and in what ways, bond funds will be used to provide General Fund relief for the district. Response 2 Measure E was passed four years prior to the Grand Jury's report May 21, 2012, and did not provide general fund relief. In future bond elections the District will implement Recommendation 2.

R3

In recruiting candidates for appointment to oversight committees, a district should seek nominations from the groups required to be represented on the committee by Education Code Section 15282(a). Response 3 Prior to the Grand Jury report this has been the past practice of the Governing Boards. The Governing Board will continue to practice Recommendation 3.

R4

A district should consider ways to recruit independent, qualified and motivated applicants from the community, including announcements in local media, district newsletters, solicitations to local civic and professional groups, and mailing postcards to residents to solicit applications when the ballot materials are mailed. Response 4 Prior to the Grand Jury report the District already implemented a process to recruit qualified and motivated individuals for the oversight committee. The District will continue to practice Recommendation 4.

R5

A district should require all candidates for bond oversight committees to submit written applications listing their background, qualifications, a statement of interest, and disclosure of any prior employment by, or prior involvement or business relationship with, the district. Response 5 Prior to the Grand Jury report the District already required potential bond oversight committee members to submit written applications listing their background, qualifications, a statement of interest, and disclosure of any prior employment by, or prior involvement or business relationship with the District. The District will continue to practice

R6

A district should make available to committee members, for their consideration in creating committee bylaws and operating procedures, copies of: California League of Bond Oversight Committee recommended Best Practices San Diego County Taxpayers Association "Oversight Committee Best Practices" guide • California Coalition for Adequate School Housing "Proposition 39 – Best Practices Handbook" Little Hoover Commission 2009 Report "Bond Spending: Expanding and Enhancing Oversight" California League of Cities "A Guide to the Ralph M. Brown Act" State Controller's Office 2011 Audit Report on the Los Angeles Community College District's bond • construction program Response This recommendation has not yet been implemented, but will be implemented in the future. All materials referenced in the report will be made available to Bond Oversight Committee members for review by no later than January 1, 2013.

R7

A district should ensure that websites for their oversight committees are prominently displayed on their homepages, are easily navigable, and include current and complete postings of all required items. Response 7 Prior to the Grand Jury report the District moved its Measure E Website postings to the Governing Board's web-based program BoardDocs, which is easily navigable, in January 2012. The District will continue to post its Measure E materials on BoardDocs.

R8

A district should provide oversight committees with complete, detailed and comprehensive financial data relating to the expenditure of bond revenues, showing the amount of funds originally budgeted and allocated for each project, amounts expended to date and amount committed to each project, percentage completion of each project, and all approved or anticipated change orders. Response 8 Prior to the Grand Jury report the District has always provided the Measure E Citizens' Oversight Committee detailed financial reports. The District will continue to practice Recommendation 8.

R9

A district should provide financial data and reports to committee members sufficiently prior to meetings to permit meaningful and effective review and oversight. Response 9 Prior to the Grand Jury report the District has always provided the Measure Citizens' Oversight Committee with the financial data at least 72 hours before their meeting. The District will continue to practice Recommendation 9.

R10

A district should afford their bond oversight committees an opportunity to provide input in defining the scope and content of the required annual performance audit. Response 10 The recommendation has not been implemented, but will be, prior to the 2011-2012 performance audit.

R11

The district's annual independent performance audits should be detailed and comprehensive enough in scope, including a review of procurement practices, to allow the committee to identify waste and to evaluate the cost- effectiveness of the district's construction and facilities improvement program. AUHSD Response to Grand Jury Report 1208 4.1 Response 11 Prior to the Grand Jury report the District's annual performance audit complied with the California State Constitution Article XIII A, 1(b) (3) (C), "A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed." The District will continue comply with the California State Constitution.

R12

A district should request that its oversight committees issue timely, comprehensive and informative reports, which should be posted on the district's website, along with a final, closing report when the bonds funds have been spent and the committee's work completed. Response 12 Prior to the Grand Jury report the Measure E Citizens Oversight Committee reports were issued in a timely and comprehensive manner. The committee will continue to practice Recommendation 12. AUHSD Response to Grand Jury Report 1208 Office of the Associate Superintendent Of Business and Operations Tim Forrester ANTIOCH UNIFIED SCHOOL DISTRICT Preparing Students for Success in College, Career, and Life August 1, 2012 Lloyd Bell, Foreperson Court Street P. O. Box 911 Martinez, CA 94553 Comments on 2011-2012 Contra Costa Grand Jury Report No. 1208, "School Bond Re: Oversight Committees, Raising the Bar" Findings and Recommendations Dear Foreperson Bell: We are pleased to respond to your general findings on School Bond Oversight Committees. Although not specific to Antioch Unified School District, we respond to your findings and recommendations below. Pursuant to California Penal Code sections 933 and 933.05, the Governing Board of the Antioch Unified School District files this comment with regard to the 2011-2012 Contra Costa County Grand Jury Report #1208 Findings and Recommendations.

R13

Districts do not typically afford their oversight committees an opportunity to provide input into defining the scope and content of the district's required annual performance audit. (3) Partially Disagree – Given that we have not yet had an opportunity to perform our first required annual performance audit, we do not agree with this finding. As we plan this activity we will solicit the Committee for their suggestions.

R14

The performance audits provided by some districts to their oversight committees are so limited in scope and conclusory as to prevent meaningful and effective oversight. • (3) Partially Disagree – Given that we have not yet had an opportunity to perform our first required annual performance audit, we do not agree with this finding. As we plan this activity we will strive to provide a meaningful report to the Committee that allows them to fulfill their charge.

R15

The annual reports required to be issued by bond oversight committees are not always timely, and vary significantly in their style, scope and content. (3) Partially Disagree – Given that we have not yet had an opportunity to perform our first required annual performance audit, we do not agree with this finding. As we plan this activity we will make an effort to schedule its completion in a timely fashion so as to make its findings meaningful to the Committee and thus the community.

R16

Although not legally required for parcel taxes, some districts have provided voters with detailed project lists in the ballot materials, and then appointed oversight committees to oversee the district's use of these funds. The Grand Jury commends and endorses this practice as promoting voter transparency and fiscal accountability. (1) Agree As required by Section 933.05(b) of the California Government Code, below are the responses to each Grand Jury recommendation. As prescribed in the aforementioned code and reiterated in the Grand Jury memo dated May 21, 2012 the responses will be selected from one of the following options: