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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.
Alameda County Grand Jury
• 2004-2005
Preventing School District Financial Crises
⚠️ 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.
Findings and Recommendations 14 findings
F2
Page 34
Absence of communication to educational community.
No recommendations for this finding
F3
Page 34
Lack of interagency cooperation.
No recommendations for this finding
F4
Page 34
Failure to recognize year-to-year trends.
No recommendations for this finding
F5
Page 34
Flawed Average Daily Attendance (ADA) projections.
No recommendations for this finding
F6
Page 34
Failure to maintain reserves.
No recommendations for this finding
F7
Page 34
Insufficient consideration of long-term bargaining agreement effects.
No recommendations for this finding
F8
Page 34
Flawed multi-year projections.
No recommendations for this finding
F9
Page 34
Inaccurate revenue and expenditure estimations.
No recommendations for this finding
F10
Page 34
Poor cash flow analysis and reconciliation.
No recommendations for this finding
F11
Page 34
Bargaining agreements beyond state COLA.
No recommendations for this finding
F12
Page 34
No integration of position control with payroll.
No recommendations for this finding
F13
Page 34
Limited access to timely personnel, payroll, and budget control date and reports.
No recommendations for this finding
F14
Page 34
Escalating general fund encroachment.
No recommendations for this finding
F15
Lack of regular monitoring. 34 2004-2005 Alameda County Civil Grand Jury Final Report ________________________________________________________________________
No recommendations for this finding