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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Los Angeles County Grand Jury
• 2009-2010
Los Angeles Unified School District Payroll
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Recommendations 9
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R1Page 73LAUSD should implement an emergency plan for the support of Integrated Financial Systems (IFS), the current operating system for accounts payable.
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R2Page 73LAUSD should review alternative methods to support IFS activities in case of a major failure.
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R3Page 73LAUSD should review any considerations to reduce current staff within Information Technology Group (ITG) supporting IFS and review the impact of bumping from future budget reductions on this portion of ITG.
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R4Page 73LAUSD should proceed with a definitive Plan to implement Release III, Accounts Payable and related modules of Business Tools for Schools (BTS) as soon as possible with appropriate oversight, planning, timing and cost estimates.
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R5Page 73LAUSD should review and ensure the lessons learned from Release II implementation be actively followed in Release III implementation.
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R6Page 73LAUSD should ensure proper training processes be completed for all people involved prior to the implementation of Release III Accounts Payable of BTS.
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R7Page 73LAUSD should ensure proper management oversight of normal control reports during the implementation of Release III Account Payable.
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R8Page 73LAUSD should designate appropriate internal upper level management to actively participate in an Information Technology Steering Committee. This group would oversee the decisions, costs, and progress on all ITG projects. This group would also be responsible for responding to audits involving LAUSD system’s projects as well as follow-up to audit recommendations. This group would possibly include the Chief Technology Officer, the Chief Financial Officer, the Chief Operating Officer, the head of Educational Activities and a member of the LAUSD Board of Education (BOE).
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R9Page 73Office of the Inspector General (OIG) should review any audit with significant findings within a six-month period for compliance and response. The CGJ recommends that OIG should specifically review the four audits previously performed on the payroll system. 64 2009-2010 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT