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⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F8
Findings and Recommendations 10 findings
F1
Community colleges and K-12 boards of trustees are responsible for inventory control. However, after interviewing ALLboard oftrustee presidents it was evident that they were unaware oftheir obligations under the law. • All K-8 and K12 and Community College Districts District ResDonse The Berryessa Union School District accepts the accuracy of the finding.
Related Recommendations (1)
R1
Trustees should review and be knowledgeable ofEducation CodeSection 35168 for K-12 and Education CodeSection 81600 for community colleges to ensure complete implementation. • All K-8 and K-12 and Community College District Boards ofTrustees District ResDonse The District has reviewed Education Code Section 35168 with the Board of Trustees as part of updating our board policy and administrative regulation related to the equipment inventory procedures. The Board is now aware of what the law requires and has completed their responsibilities related to policy development and approval.
F2
No trustees or superintendents/chancellors have been trained in inventory control. Inventory control training for board members and superintendents is not mandated by the State, resulting in alack of familiarity and inconsistent application ofinventory requirements by many districts. • All K-8 and K-12 and community college districts District ResDonse The Berryessa Union School District agrees in general with the finding though the Superintendent has not only been trained in inventory control but has in the past been responsible for large inventory control systems in public agencies. 10fS
Related Recommendations (1)
R2
All Santa Clara Countyschool board trustees and superintendents/chancellors should be required to review and understand Education CodeSections 35168 and 81600 and BAM requirements for inventory control. For K-12 districts, the COEshould take the lead in providing comprehensive training on inventory control, in conjunction with the release of the new inventory tracing module within Quintessential Software Systems spearheaded bythe COE. For community colleges, the CC Board should investigate additional training in the area of inventory control offered through organizations such as the American Association of Community Colleges and the Community College Leagueof California. • All K-8 and K-12 and Community College District Boards of Trustees • COEBoard of Trustees District Response The Board of Trustees and Superintendent have reviewed Education Code Section 35168 in the process of updating board policy and administrative regulation related to inventory control. The District has chosen not to use the QSS inventory control software and has instead contracted with an outside vendor to conduct biennial physical inventories of all district sites. The first of these inventories was completed in February, 2009. On-going inventory control (additions, deletions, etc.) is maintained under the direction of the Assistant Superintendent - Business Services.
F3
All district superintendents, chancellors and district staff report incomplete inventory to their boards. This results in lack of knowledge about the value and size of their inventory. District Response The District provides the Board of Trustees with evidence that board policy and administrative regulations related to equipment inventory have been fully implemented. Specifically, education code and district policy do not require specific information about the size and value of the district's equipment to be shared with the Board though that information is maintained and available to the Board and public upon request.
Related Recommendations (1)
R3
All Boards of Trusteesshould require a presentation on the results of their districts' biennial inventory, including total value, variances resulting from reconciliation between past and current inventories and a proposed plan to resolve discrepancies. District Response The District has fulfilled this recommendation through the updating of district policy and administrative regulation and providing information to the Board on the February, 2009 inventory.
F4
With the exception ofSanta Clara Unified and LosGatos Unified School Districts, all K-12 districts fail to understand the need to reconcile inventories from previous years to the latest inventory update. Without reconciliation, the opportunity to identify lost, missing or stolen items, take preventive measures, and obtain timely reimbursement may be lost. • All K-8 and K-12 Boards of Trustees (except Santa Clara Unified and LosGatos Unified) District Response The District disagrees with this finding only in the fact that the Berryessa UnionSchool District has not only updated its inventory in February 2009, but reconciled that new report with previous reports. This was completed in March 2009.
Related Recommendations (1)
R4
All K-12 school districts should reconcile the most current, full inventory with prior inventories, to identify missing and potentiallossesjthefts. The results will enable the districts to implement safeguards to prevent future losses. • All K-8 and K-12 Boards of Trustees (except Santa Clara Unified and LosGatos Unified) District Response The District has complied with this recommendation (see above).
F5
No District response required.
Related Recommendations (1)
R5
No District Response required.
F6
No District response required.
Related Recommendations (1)
R6
No District Response required.
F7
There is a potential for abuse in K-8and K-12 districts when those who report to superintendents approve credit card transactions and purchase orders made bytheir superintendent. District Response TheSuperintendent does not have access to nor usesa district credit card and has limited use of credit cards to only two individuals. One isthe purchasing agent. Theother isthe Superintendent's Administrative Assistant. With the exception of registration for conferences and air fare to those conferences, neither individual usesthe district credit cards for any purchases related to the Superintendent. Inthose situations, the Superintendent is required to follow all of the same procedures for providing appropriate receipts for conference registration, hotel registration, and airline tickets. All Superintendent travel and conference attendance is approved bythe Board of Trustees. Purchase orders requested bythe Superintendent are completed by hisAdministrative Assistant following all of the procedures required of other employee inthe district including budget analysis, and required purchase information (vendor, amount, description of item, etc.). Uponreceipt of goods, the Superintendent is required to provide detailed receipts confirming the purchase as isany other employees. All purchase made bythe Superintendent are approved bythe Board of Trustees. TheSuperintendent infrequently requests reimbursement for other expenditures (less than 5 times a year). Onthose occasions he is required to complete the same documentation and provide the same evidence of purchase to the business department as any other employee. The Board of Trustees approves all of those expenditures.
Related Recommendations (1)
R7
Tostrengthen internal controls and ensure fiscal accountability, purchases made bythe K-8 and K-12 Superintendents should be approved bythe Boards of Trustees prior to purchase. Inthe event an immediate purchase is required, post-approval bythe Board would ensure no conflicts of interest or abuses occur. Expenditures should be presented separately from the Board's consent calendar to ensure proper scrutiny. Credit card statements and a listing of disbursements should be provided to the Board for approval. • All k-8 and K-12 District Boards of Trustees District ResDonse The District will work with the Board of Trustees to establish a system bywhich: • the Superintendent will receive prior approval from the Board President for expenditures of $250 or more; • the Board President initials purchase requisition and reimbursement claims initiated by the Superintendent; • in cases where time urgency prevents having the Board President initialing a purchase requisition initiated bythe Superintendent, the Superintendent will get either e-mail or phone approval of the Board President prior to the processing of that purchase requisition; and, • confirmation of the above approvals will becommunicated to the Board. The above procedure will be used in lieu of having items considered separately from other routine purchase and reimbursement expenditures. Board members, having beengiven the information directly always have the opportunity to have purchase orders, reimbursements, and/or conference and travel approvals pulled from the consent agenda if they wish further consideration of these items. As the Superintendent does not have useof a district credit card, it is not necessary to provide the Board with a separate listing of credit card expenditures made bythe Superintendent.
F9
No District response required.
Related Recommendations (1)
R9
No District Response required.
F10
No District response required.
Related Recommendations (1)
R10
No District Response required.
F11
No District response required.
Related Recommendations (1)
R11
No District Response required.
Conclusions 1
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CL1 Page 6The District supports the findings and recommendations included inthis report. We are also proud of the fact that we are intotal compliance with education code and the findings and recommendations provided bythe Grand Jury inthis report.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Berryessa Union Elementary School District
School District