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Findings and Recommendations 10 findings
F1
The District did not fulfill its responsibility to provide technical support to the Oversight Committee relating to conflict of interest requirements. Although the bylaws reference the Oversight Committee’s ethical responsibilities, the requirements are written in legal terminology. The District did not adopt a Conflict of Interest Policy for the Oversight Committee as suggested by referencing Attachment A in the adopted bylaws.
Related Recommendations (3)
R1
In tough economic times, community colleges, including Gavilan College, are critically important to re-train people who want to expand their job skills;
R1a
The District should create a plan to provide a conflict of interest policy to Oversight Committee members and incorporate the subject matter into the Oversight Committee’s training and orientation. This recommendation should be implemented no later than April 30, 2022.
R1b
The District should create a process for Oversight Committee members to evaluate and disclose conflicts of interests and incompatible activities. This recommendation should be implemented no later than April 30, 2022.
F2
Current Oversight Committee membership falls below the minimum required by law. Failing to maintain members in the required affiliation category can create crucial vacancies where vital constituencies’ voices may not be heard or adequately represented.
Related Recommendations (1)
R2
The Board of Trustees should appoint sufficient Oversight Committee members to meet or exceed the minimum number required by law. This recommendation should be implemented no later than April 30, 2022.
F3
The District-approved Oversight Committee bylaws contain inconsistent and incomplete term limit provisions as specified in the Education Code. The District included a bylaw authorizing members to serve beyond the expiration of their third term while waiting for a replacement to be appointed. The District did not comply with the additional term limit provisions associated with the member serving in the student affiliation category. The student member may only serve six months after graduation with the specific approval of the Board of Trustees.
Related Recommendations (3)
R3
Because University of California and California State University systems are becoming more expensive, more people rely on community colleges, therefore Gavilan College must be upgraded so it can provide local students with a high-quality education they might not otherwise receive. The Facilities Master Plan is on file at the District’s Office of the Superintendent/President, and includes the following projects: 90 League of Women Voters of California Education Fund, “Measure E Gavilan College Job Training, Overcrowding, Repair/Safety Measure Gavilan Joint Community College District,” accessed November 3, 2021, http://www.smartvoter.org/2004/03/02/ca/scl/meas/E/. GAVILAN COLLEGE - GILROY CAMPUS • Repair, Upgrade, and/or Replace Aging Obsolete Classrooms, Science Labs, Instructional Facilities, Sites and Utilities: Repair, renovate and/or replace deteriorating roofs, corroding pipes and power lines, plumbing, sewer, drainage, electrical systems, wiring, unsanitary and run down bathrooms, antiquated boiler systems, telecommunications, foundations, classrooms, fields and grounds, science laboratories, pools, lecture halls, performing arts, and other instructional facilities, wire classrooms for computers and technology, increase campus security, installation and repair of fire safety equipment, including alarms, smoke detectors, sprinklers, emergency lighting, fire safety doors, increase energy efficiency, reduce operating costs and improve job training and academic instruction, and meet legal requirements for disabled access. • Safety Improvements: Upgrade existing fire alarms, sprinklers, smoke detectors, intercoms and fire doors; install security systems, exterior lighting, emergency lighting, door locks and fences. • Expand Job Training and Academic Classroom, Library and Facility Capacity: Increase classroom capacity for academic and job training classes, including math, business, english, science labs, library complex, physical and health education facilities; upgrade, repair, equip, and expand student services buildings to include academic and job training and counseling centers, study areas, lecture/meeting/seminar rooms, computer hook-up and other student support, as well as fine and performing arts, labs; expand maintenance building to support facilities, high technology learning resource center, and classrooms for partnering with a 4-year university to allow residents to obtain a bachelor’s degree without commuting. • Energy Efficiency Improvements; Repair, Replace and Upgrade Electrical, Mechanical, Old Boiler and Energy Systems To Reduce Energy Consumption: Replace old boiler and energy systems, heating, ventilation and air conditioning system and related utility systems; energy efficiency projects designed to increase efficiency. • Information Technology Wiring and Equipment: Upgrade electrical systems and wiring for computer technology and Internet access; upgrade and replace outdated technology including computers, laboratory equipment and classroom furnishings. • Refinance Existing Lease Obligations To Lower Interest Rates and Increase Funds Available For Instruction and Ongoing Maintenance of Classrooms and Buildings. • Safety and Security; Sites; Site Accessibility; Improve Emergency Access: Improve pedestrian access routes across campus for safety; improve campus safety and security by adding exterior lighting; implement safety upgrades to relieve gridlock, traffic flow and parking congestion; redesign campus walkways to eliminate unsafe conditions; repair or replace outdated natural gas, water, sewer, storm drain systems; acquire property to expand student capacity, alleviate traffic congestion in neighborhoods adjacent to campus, increase access for emergency vehicles; add parking to accommodate increasing student population. GAVILAN COLLEGE - SAN BENITO CAMPUS • Establish Gavilan College Education Center in San Benito County to Accommodate Growth and Increasing Student Enrollment: Provide permanent classrooms, labs, library, job training and college transfer counseling and partner with a 4-year university to allow residents to obtain a bachelor’s degree without commuting. Improvements in the San Benito County campus will be made with a combination of bond monies and State matching funds. GAVILAN COLLEGE - GREATER MORGAN HILL AREA CAMPUS • Establish Gavilan College Education Center to Accommodate Growth and Increasing Student Enrollment: To provide permanent classrooms, labs, job training and college transfer counseling buildings facilities in the Greater Morgan Hill area, including the acquisition of a site(s) to allow local students greater access to an affordable education. Improvements in the Greater Morgan Hill area campus will be made with a combination of bond monies and State matching funds. Listed repairs, rehabilitation projects and upgrades will be completed as needed. Each project is assumed to include its share of equipment, architectural, engineering, and similar planning costs, construction management, and a customary contingency for unforeseen design and construction costs. The allocation of bond proceeds will be affected by the District’s receipt of State matching funds and the final costs of each project. The budget for each project is an estimate and may be
R3a
The District should develop a plan to update the Oversight Committee bylaws to rescope the term limit bylaw addressing replacement holdovers as well as incorporate the additional student term limit provisions outlined in the Education Code. This recommendation should be implemented
R3b
The District should develop a plan to ensure that it abides by the term limit provisions required by law for its student affiliation category. The plan should also address the student’s term limit provision on the Committee Member Term Chart provided by the District. This recommendation should be implemented
F4
There are areas in which the Oversight Committee might be perceived as having its independence questioned or compromised in relation to the administrative and technical support it receives through the District’s contractor.
Related Recommendations (1)
R4
The District should identify and communicate to both the Oversight Committee and the public, the relationship the District’s contractor has to the Oversight Committee regarding the Measure X program. The District should clarify the level of authority and independence the Oversight Committee has to request services from its contractor, AKG. This recommendation should be implemented
F5
The “Measure X Bond Newsletter” has been dormant despite the District inviting members of the public to sign up for program updates. The newsletter service is identified in a contract agreement but has not been posted since the September 2019 issue as reflected on the Measure X website.
Related Recommendations (1)
R5
The District should develop a plan to provide the necessary resources to revive the “Measure X Bond Newsletter”. This recommendation should be implemented no later than April 30, 2022.
F6
The District does not provide Oversight Committee members with a clear, direct, or transparent way of receiving electronic communications from the public. There is a standing agenda item for this type of direct communication, but an effective accompanying tool does not exist for Oversight Committee members to receive and respond to this type of communication.
Related Recommendations (1)
R6
The District should develop a plan to institute an electronic communication tool to contact the Oversight Committee directly. The District needs to provide an appropriate communication tool to foster public engagement, correspondence, and feedback. This recommendation should be implemented no later than April 30, 2022.
F7
The District did not follow established norms and protocols for posting meeting notifications and announcements specifically associated with cancelled meetings. Additionally, the District has inhibited the public’s ability to access agendas and meeting materials because the link to the agenda is not clear and the multiple steps required to navigate to the meeting materials is unduly complicated.
Related Recommendations (2)
R7a
The District should create a plan to update meeting announcements published on the Measure X homepage to prominently identify the webpage links to access the meeting agenda. This recommendation should be implemented no later than April 30, 2022.
R7b
The District should review the structure and navigation to meeting agendas and create a plan that addresses the public’s need for efficient access to agendas and meeting materials. This recommendation should be implemented no later than April 30, 2022.
F8
The orientation the District provides to the Oversight Committee does not adequately prepare members to effectively carry out their roles and responsibilities. The District provides a general overview using reference materials. More in-depth and specialized training is needed to ensure committee members are equipped to fulfill their oversight responsibilities.
Related Recommendations (1)
R8
The District should provide detailed and targeted training to members of the Oversight Committee. A training plan should be developed with input from the Oversight Committee. This recommendation should be implemented no later than June 30, 2022.
F9
The District did not provide the Oversight Committee with any information about initiatives to maximize bond revenues through the use of cost-saving measures such as joint-use facilities. As a result, the Oversight Committee was not able to communicate those initiatives to the public, which led to the mistaken impression that none were considered.
Related Recommendations (1)
R9
The District should develop a plan to communicate the ways in which the District has identified or enacted cost-saving measures to the Oversight Committee. This recommendation should be implemented no later than April 30, 2022.
F10
47 REQUIRED RESPONSES ........................................................................................................... APPENDIX 1 – Measure E........................................................................................................... APPENDIX 2 – Ethics Policy Statement...................................................................................... APPENDIX 3 – The Brown Act ................................................................................................... APPENDIX 4 – Measure X Oversight Committee Bylaws.......................................................... APPENDIX 5 – Financial and Performance Audits ..................................................................... APPENDIX 6 – Navigating to Meeting Agendas......................................................................... APPENDIX 7 – Area Community College Audit Reports ........................................................... GLOSSARY AND ABBREVIATIONS § A symbol used to abbreviate the term section (§) or sections (§§) in legal documents. The symbol is commonly used to specify the applicable section number within legal documents. AKG A Kennedy Group is a consulting firm providing program management, compliance and accountability, tracking and reporting, and communication and documentation services to educational institutions and public agencies. BoardDocs® A commercially available integrated agenda management platform used by community college districts to manage a committee structure. It serves as a source for the public to obtain agendas, supporting attachments, and meeting minutes. Board of Trustees Elected officials who serve the public interest, establish a climate of learning, and monitor the effectiveness of the institution through the policies they create and approve. Board Resolution A formal, legal document that solidifies in writing important decisions made by a Board of Trustees. Bond List Revision A formal process for managing and tracking changes made throughout a bond construction program. Changes include individual project names, scopes, and budgets, and they must be approved by a governing body. Bond Measure An initiative placed on the ballot to be approved or defeated by the voting public, which permits the use of bonds to borrow money and the levy of taxes to pay the debt service. The bonds can be used by community college districts to finance construction or other capital projects. Brown Act The Ralph M. Brown Act is a California state law ensuring the public’s right to attend, participate, and discuss in meetings of local legislative bodies (including city council, county government, and community college districts). The sections pertaining to the Brown Act are California Government Code §§ 54950 – 54963. See Appendix 3 for a summary of the Brown Act. Bylaws Rules and regulations enacted by a body to provide a framework for its operations and management. CABOC California Association of Bond Oversight Committees is an independent, non-profit organization which supports the State’s Citizens’ Bond Oversight Committees with training materials, classes, conferences, and workshops. CBOC Formed when a bond is passed, the Citizens’ Bond Oversight Committee is an independent body of citizens representing affiliation categories such as a senior citizen group, business community, and taxpayer association. Members have legal authority to examine bond measure expenditures and to oversee the progress of projects tied to the bond. They are mandated to report to and keep the public informed. Education Code A collection of California laws related to public schools, which are created or changed by the Governor and Legislature. Local education boards and county offices of education are responsible for complying with applicable code provisions. The sections pertaining to school bonds include §§ 15100 – 17204 of the California Education Code. Gavilan Joint Community Gavilan Joint Community College District encompasses the College District southern part of Santa Clara County and the northern part of San Benito County. The District is comprised of Gavilan College and the associated learning facilities that are within the district. Measure E A bond measure passed by Gavilan Joint Community College District voters in 2004. Measure E was a facilities improvement bond used to upgrade utilities, renovate classrooms and libraries, provide access for disabled students, improve campus safety, and plan for the future by expanding satellite sites. See Appendix 1 for a summary of the ballot measure. Measure X A bond measure that was passed in 2018 and used to fund improvements and capital projects for the Gavilan Joint Community College District. Proposition 39 A constitutional amendment approved in 2000 to make passing school district bond measures easier. It reduced the threshold required to pass local California school district bond issues from two-thirds to 55%. INTRODUCTION The 2021 Civil Grand Jury of Santa Clara County (Civil Grand Jury) studied the creation, management, and execution of voter approved educational construction bond measures. The Civil Grand Jury focused its initial analysis and research on community college districts located within the County of Santa Clara. However, it became evident that the history of the Measure E bond from 2004 (summary attached as Appendix 1) influenced voter sentiment when Measure X was proposed in 2018 by the Gavilan Joint Community College District (District).1 A lingering mistrust felt by some District residents was revealed in response to a 2017 survey commissioned by the District. Responses to the survey questions included 61.5% who agreed “[The] District can't be trusted, they managed [the] last bond and [they] didn’t build what they promised.”2 Nearly 60% of respondents agreed that there would be, “No guarantee that money will be distributed fairly, some areas will get more than their fair share than others.”3 This mistrust carried over to the November 6, 2018 election. The subject was front and center in a November 14, 2018 news article in the Gilroy Dispatch, “[Santa Clara County] SCC Voters Help Pass Gavilan’s $248M Bond: New trustees look to build trust between college and [San Benito County] SBC residents.”4 A newly elected Trustee was quoted: “That low approval rating (of Measure X) in San Benito County, given the fact that a major focus of the bond is to provide a satellite campus there, that creates a reason for concern,” said Diaz, who has [previously] provided oversight for over $500 million in school bond projects. “Throughout my campaign, I’ve been hearing about some of the discontent with how the last bond was allocated. …Even though (Measure X) passed, for me, we have work to do as a board to reach out to San Benito residents and engage them in a way that improves their level of support for Gavilan.”5 1 Eric He, “Gavilan College President Announces Retirement,” Patch Media, October 11, 2021, https://patch.com/california/gilroy/gavilan-college-president-announces-retirement. True North Research, Bond Measure Feasibility Survey: Summary Report, September 22, 2017, p. 28, https://www.gavilan.edu/administration/board/documents/GavilanCollege_BondFeasibilitySurveyReport.pdf. Ibid. Scott Forstner, “SCC voters help pass Gavilan’s $248M bond,” Gilroy Dispatch, November 14, 2018, https://gilroydispatch.com/scc-voters-help-pass-gavilans-248m-bond/. Ibid. Another recently elected trustee highlighted the challenges from the last bond measure, saying: “With the passage of Measure E and the promises that were broken, it’s going to be a long process in order to get trust back up from our community,” Gonzalez said. “I don’t believe anything was done intentionally. It’s just a lack of trust that we have to build again. …We do have to fulfill promises that were made.”6 With this report, the Civil Grand Jury aims to educate the public about educational bonds, inform residents about the Measure X bond program, and suggest ways to improve bond oversight. The report exposes support and resourcing gaps that should be rectified to ensure that the Gavilan Joint Community College District’s Board of Trustees support the District’s Independent Citizens’ Bond Oversight Committee in effectively carrying out its work. This report includes 14
Related Recommendations (2)
R10a
The District should provide the dated and certified 2020 Financial and Performance Audits to the Oversight Committee. The audits should also be posted to the Measure X website for public disclosure. This recommendation should be implemented no later than April 30, 2022.
R10b
The District should create a plan with appropriate milestones to ensure the timely completion of annual, independent financial and performance audits. Milestones should include when audits are expected to be available for the Oversight Committee to receive and review, the District’s responses to the audits for Oversight Committee review, and when the final signed and dated audits are to be posted to the Measure X website. This recommendation should be implemented no later than April 30, 2022.
Conclusions 14
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CL1 Page 44The District did not fulfill its responsibility to provide technical support to the Oversight Committee relating to conflict of interest requirements. Although the bylaws reference the Oversight Committee’s ethical responsibilities, the requirements are written in legal terminology. The District did not adopt a Conflict of Interest Policy for the Oversight Committee as suggested by referencing Attachment A in the adopted bylaws.
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CL2 Page 44Current Oversight Committee membership falls below the minimum required by law. Failing to maintain members in the required affiliation category can create crucial vacancies where vital constituencies’ voices may not be heard or adequately represented.
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CL3 Page 45There are areas in which the Oversight Committee might be perceived as having its independence questioned or compromised in relation to the administrative and technical support it receives through the District’s contractor.
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CL4 Page 45The “Measure X Bond Newsletter” has been dormant despite the District inviting members of the public to sign up for program updates. The newsletter service is identified in a contract agreement but has not been posted since the September 2019 issue as reflected on the Measure X website.
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CL5 Page 46The District does not provide Oversight Committee members with a clear, direct, or transparent way of receiving electronic communications from the public. There is a standing agenda item for this type of direct communication, but an effective accompanying tool does not exist for Oversight Committee members to receive and respond to this type of communication.
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CL6 Page 46The District did not follow established norms and protocols for posting meeting notifications and announcements specifically associated with cancelled meetings. Additionally, the District has inhibited the public’s ability to access agendas and meeting materials because the link to the agenda is not clear and the multiple steps required to navigate to the meeting materials is unduly complicated.
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CL7 Page 46The orientation the District provides to the Oversight Committee does not adequately prepare members to effectively carry out their roles and responsibilities. The District provides a general overview using reference materials. More in-depth and specialized training is needed to ensure committee members are equipped to fulfill their oversight responsibilities.
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CL8 Page 47The District did not provide the Oversight Committee with any information about initiatives to maximize bond revenues through the use of cost-saving measures such as joint-use facilities. As a result, the Oversight Committee was not able to communicate those initiatives to the public, which led to the mistaken impression that none were considered.
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CL9 Page 44The District-approved Oversight Committee bylaws contain inconsistent and incomplete term limit provisions as specified in the Education Code. The District included a bylaw authorizing members to serve beyond the expiration of their third term while waiting for a replacement to be appointed. The District did not comply with the additional term limit provisions associated with the member serving in the student affiliation category. The student member may only serve six months after graduation with the specific approval of the Board of Trustees.
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CL10 Page 43Educational bonds are an important mechanism that community college districts use to improve aging infrastructure or expand their campuses to support students. Bonds finance major construction projects that last for generations but would be nearly impossible for the institution to afford with operating funds. In return for voters passing an educational bond, the District commits to provide the public with assurances, oversight, and deliverables which are written into the ballot measure as well as prescribed by California law. An Independent Citizens’ Bond Oversight Committee is a fundamental accountability mechanism. While each member brings a level of expertise and life experience, they may lack relevant skills that would be valuable and could be developed or augmented with additional training. More importantly, when Oversight Committee membership falls below the minimum requirement, it is the taxpayer who may not be represented by an essential and independent voice. It is also in the best interest of the District to ensure the Oversight Committee is equipped with the technical and administrative support required for it to be effective and maintain the public’s trust. In this report, the Civil Grand Jury suggests to the District possible alternatives to remedy the identified findings. Because of the Oversight Committee’s responsibilities and the Board of Trustee’s authority outlined in the bylaws, it will require a coordinated effort to work through the needs of the Oversight Committee and the responsibilities of the Board. But that work will be to a good end. By ensuring that the District’s decisions and actions related to Measure X are in service to the students, taxpayers, and voters, the public’s trust will follow. While the Oversight Committee is appointed by the District, members ultimately serve the District’s voters, residents, taxpayers, and students. The District’s mission and authority are complex, but when expending bond monies, that activity comes with an expectation of effective oversight to protect the public’s trust. Loss of public confidence would have a negative impact, including the potential lack of public support needed to pass future bond measures.
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CL11 Page 44FINDINGS AND RECOMMENDATIONS Finding 1 The District did not fulfill its responsibility to provide technical support to the Oversight Committee relating to conflict of interest requirements. Although the bylaws reference the Oversight Committee’s ethical responsibilities, the requirements are written in legal terminology. The District did not adopt a Conflict of Interest Policy for the Oversight Committee as suggested by referencing Attachment A in the adopted bylaws. Recommendation 1a The District should create a plan to provide a conflict of interest policy to Oversight Committee members and incorporate the subject matter into the Oversight Committee’s training and orientation. This recommendation should be implemented no later than April 30, 2022. Recommendation 1b The District should create a process for Oversight Committee members to evaluate and disclose conflicts of interests and incompatible activities. This recommendation should be implemented no later than April 30, 2022. Finding 2 Current Oversight Committee membership falls below the minimum required by law. Failing to maintain members in the required affiliation category can create crucial vacancies where vital constituencies’ voices may not be heard or adequately represented. Recommendation 2 The Board of Trustees should appoint sufficient Oversight Committee members to meet or exceed the minimum number required by law. This recommendation should be implemented no later than April 30, 2022. Finding 3 The District-approved Oversight Committee bylaws contain inconsistent and incomplete term limit provisions as specified in the Education Code. The District included a bylaw authorizing members to serve beyond the expiration of their third term while waiting for a replacement to be appointed. The District did not comply with the additional term limit provisions associated with the member serving in the student affiliation category. The student member may only serve six months after graduation with the specific approval of the Board of Trustees.
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CL12 Page 45Recommendation 3a The District should develop a plan to update the Oversight Committee bylaws to rescope the term limit bylaw addressing replacement holdovers as well as incorporate the additional student term limit provisions outlined in the Education Code. This recommendation should be implemented by April 30, 2022. Recommendation 3b The District should develop a plan to ensure that it abides by the term limit provisions required by law for its student affiliation category. The plan should also address the student’s term limit provision on the Committee Member Term Chart provided by the District. This recommendation should be implemented by April 30, 2022. Finding 4 There are areas in which the Oversight Committee might be perceived as having its independence questioned or compromised in relation to the administrative and technical support it receives through the District’s contractor. Recommendation 4 The District should identify and communicate to both the Oversight Committee and the public, the relationship the District’s contractor has to the Oversight Committee regarding the Measure X program. The District should clarify the level of authority and independence the Oversight Committee has to request services from its contractor, AKG. This recommendation should be implemented by April 30, 2022 Finding 5 The “Measure X Bond Newsletter” has been dormant despite the District inviting members of the public to sign up for program updates. The newsletter service is identified in a contract agreement but has not been posted since the September 2019 issue as reflected on the Measure X website. Recommendation 5 The District should develop a plan to provide the necessary resources to revive the “Measure X Bond Newsletter”. This recommendation should be implemented no later than April 30, 2022.
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CL13 Page 46Finding 6 The District does not provide Oversight Committee members with a clear, direct, or transparent way of receiving electronic communications from the public. There is a standing agenda item for this type of direct communication, but an effective accompanying tool does not exist for Oversight Committee members to receive and respond to this type of communication. Recommendation 6 The District should develop a plan to institute an electronic communication tool to contact the Oversight Committee directly. The District needs to provide an appropriate communication tool to foster public engagement, correspondence, and feedback. This recommendation should be implemented no later than April 30, 2022. Finding 7 The District did not follow established norms and protocols for posting meeting notifications and announcements specifically associated with cancelled meetings. Additionally, the District has inhibited the public’s ability to access agendas and meeting materials because the link to the agenda is not clear and the multiple steps required to navigate to the meeting materials is unduly complicated. Recommendation 7a The District should create a plan to update meeting announcements published on the Measure X homepage to prominently identify the webpage links to access the meeting agenda. This recommendation should be implemented no later than April 30, 2022. Recommendation 7b The District should review the structure and navigation to meeting agendas and create a plan that addresses the public’s need for efficient access to agendas and meeting materials. This recommendation should be implemented no later than April 30, 2022. Finding 8 The orientation the District provides to the Oversight Committee does not adequately prepare members to effectively carry out their roles and responsibilities. The District provides a general overview using reference materials. More in-depth and specialized training is needed to ensure committee members are equipped to fulfill their oversight responsibilities.
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CL14 Page 47Recommendation 8 The District should provide detailed and targeted training to members of the Oversight Committee. A training plan should be developed with input from the Oversight Committee. This recommendation should be implemented no later than June 30, 2022. Finding 9 The District did not provide the Oversight Committee with any information about initiatives to maximize bond revenues through the use of cost-saving measures such as joint-use facilities. As a result, the Oversight Committee was not able to communicate those initiatives to the public, which led to the mistaken impression that none were considered. Recommendation 9 The District should develop a plan to communicate the ways in which the District has identified or enacted cost-saving measures to the Oversight Committee. This recommendation should be implemented no later than April 30, 2022. Finding 10 The District did not provide the Oversight Committee with timely, certified final financial and performance audits to review. The District’s 10-month drawn-out process put the Oversight Committee in the position of issuing an annual report with a constitutionally mandated compliance statement using draft audits. Those draft audit reports remain on the Measure X website. The draft audits lack a date and auditor’s signature and therefore are not certified, despite final versions being provided to the Board of Trustees Budget and Audit Planning Committee. Recommendation 10a The District should provide the dated and certified 2020 Financial and Performance Audits to the Oversight Committee. The audits should also be posted to the Measure X website for public disclosure. This recommendation should be implemented no later than April 30, 2022. Recommendation 10b The District should create a plan with appropriate milestones to ensure the timely completion of annual, independent financial and performance audits. Milestones should include when audits are expected to be available for the Oversight Committee to receive and review, the District’s responses to the audits for Oversight Committee review, and when the final signed and dated audits are to be posted to the Measure X website. This recommendation should be implemented no later than April 30, 2022.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
San Jose-Evergreen Community College District
School District