Parcel Tax Oversight Committee ­ Oversight or Overlook Accountability in Santa Cruz City School District

The operations and activities of the Santa Cruz City Schools Parcel Tax ​ Oversight Committee lack the transparency required for public oversight committees, including a website with posted meeting times and locations, agendas, minutes, and membership for the current year and prior historical records. Response from the Board of Education, Santa Cruz City Schools: AGREE

The Parcel Tax Oversight Committee has not complied with operating rules ​ defined by the Board of Education with respect to quorum or length of term. Response from the Board of Education, Santa Cruz City Schools: AGREE

The Parcel Tax Oversight Committee has not consistently tracked the attendance ​ or responded to continued absences of its appointed members. Response from the Board of Education, Santa Cruz City Schools: AGREE

The Parcel Tax Oversight Committee has not provided annual oversight reports in any consistent or predictable format accessible to the general public. Response from the Board of Education, Santa Cruz City Schools: AGREE

The lack of publicly available information regarding open positions on the Parcel Tax Oversight Committee leaves taxpayers who are not associated with Santa Cruz City Schools unaware of opportunities to serve on the Parcel Tax Oversight Committee. Response from the Board of Education, Santa Cruz City Schools: AGREE

For the 2013­14 school year (the first year of the new Measures I and J) the Parcel Tax Oversight Committee failed to meet, monitor expenditures and report to the community. Response from the Board of Education, Santa Cruz City Schools: AGREE

Neither the Parcel Tax Oversight Committee nor Santa Cruz City Schools has been able to verify that the Parcel Tax Oversight Committee has met its responsibility to monitor expenditures and report annually to the community. Response from the Board of Education, Santa Cruz City Schools: PARTIALLY DISAGREE ­ With the exception of 2013­2014, the Parcel Tax ​ Oversight Committee has met annually since its formation to review and monitor parcel tax expenditures and has reported its findings to the Board. However, the reports have not had a consistent format or timeline. 14

Santa Cruz City Schools Board of Education has not defined the form that the annual report should take. Response from the Board of Education, Santa Cruz City Schools: AGREE

Administrative and clerical duties have been assigned to the counselors, counseling secretaries, and library staff, who are funded by parcel tax money. The use of parcel tax money to pay for administrative and clerical costs is contrary to the intent of the measure language. Response from the Board of Education, Santa Cruz City Schools: DISAGREE ­ The ballot language of the parcel taxes currently supporting District ​ library services and counseling programs prohibits the use of parcel tax revenues for administrator salaries or benefits. (See Exhibits A, B, and C [in full response].) ​ ​ In accordance with these restrictions, parcel tax funds have been used to support school library services, which include credentialed librarians and other resources, and counseling services, which include credentialed counselors and other resources. No parcel tax revenue has been expended for administrators’ salaries or benefits and no “administrative duties” have been assigned to classified staff supporting those programs. The District further notes that funding of “clerical duties” in support of programs and services funded by parcel tax revenues is not contrary to the language of the ​ ​ parcel tax measures. Classified staff providing library and counseling services to students may perform clerical duties directly related to support of those programs. Such expenditures are wholly appropriate and within the parameters set forth in the parcel tax language.

Santa Cruz City Schools failed in its obligation to provide annual information ​ regarding the allocation of parcel tax funds. Response from the Board of Education, Santa Cruz City Schools: DISAGREE ­ Santa Cruz City Schools provides updates on all expenditures, ​ including parcel taxes, at a minimum of three times each year through the Interim Budget Reports to the Board. Further, the Parcel Tax Oversight Committee receives regular updates from District staff on parcel tax expenditures. Parcel Tax Budget Summaries provided to the Committee through March 2, 2015 are available on the District website at: [inaccessable on 9/16/2015] http://www.sccs.santacruz.k12.ca.us/community/parcel­ tax­oversight­committee­ptoc.html. In addition, the District is subject to annual ​ external audits of all expenditures and these audit findings are reported to the Board. 15

The Board of Education has failed to follow its own explicit commitments for the ​ proportional allocation of parcel tax funds. Response from the Board of Education, Santa Cruz City Schools: DISAGREE ­ The Board has allocated all parcel tax revenue in accordance with ​ the requirements of each voter­approved parcel tax measure. In October 2005, the Board approved proposed funding percentages for revenue received from Measures A and B. However, Measures A and B have now expired. Moreover, the text of current parcel tax Measures I, J, and P does not contain language requiring the Board to allocate funding percentages to programs and services supported by the measures. (See Exhibits A, B, and C [in full response].) Accordingly, the Board ​ ​ has not taken action to allocate specific funding percentages for services and programs supported by Measures I, J and P.

The Parcel Tax Oversight Committee, Board of Education Trustees, and Santa ​ Cruz City Schools staff disagree concerning the Parcel Tax Oversight Committee’s role in making expenditure recommendations. Response from the Board of Education, Santa Cruz City Schools: AGREE

The Board of Education has failed to provide a formal charge to the members of ​ the Parcel Tax Oversight Committee. Response from the Board of Education, Santa Cruz City Schools: AGREE

The Board of Education has failed to require the Parcel Tax Oversight Committee to comply with the Brown Act. Response from the Board of Education, Santa Cruz City Schools: AGREE 16