Paso Robles Public Schools*

The Foundation does not operate in accordance with the purposes and the corporate structure and requirements established by its Articles of Incorporation and Bylaws.

The Foundation files annual federal and state tax returns that accurately report its total revenues and expenses, but that do not accurately report its sources of revenue, its categories of expenses or the basis for its classification as a public charity.

The financial books and records of the Foundation: (1) do not consistently categorize its revenues and expenses by specific sport or activity; (2) are not structured in a manner that confirms revenues raised by specific sports are expended only for specific sports; and, (3) do not provide accurate or timely financial statements on a periodic basis. The Foundation has not signed contracts for the use of PRHS athletic facilities and has not provided PRHS or the District the proof of liability insurance as required by District policy.

All booster/parent organization funds are collected and maintained by the organization. The district's tax identification number cannot and will not be used. No booster/parent organization funds shall be kept in ASB accounts.

The Foundation Board has no written policies or procedures that regulate the types of fundraising activities that may be conducted by the Foundation; nor does the Board have a process for reviewing and approving fundraising activities. The District has no written policies or procedures that regulate the types of fundraising 6. activities that may be conducted by the Foundation or that require the review and approval of fundraising activities. The Foundation has conducted some student fundraising activities that might more 7.) appropriately be conducted through ASB. In accordance with Section 933.05(d) of the Penal Code, the Grand Jury invited representatives of the Foundation, the subject of this report, to come before the Grand Jury for the purpose of reviewing the Findings and the Narrative sections to verify factual accuracy prior to the release of the report.

The district does not allow door-to-door requests for cash donations by students. Use of School Facilities State law and Board Policy and Administrative Regulation 1330 regulate community programs on district property. A district Use of Facility form should generally be submitted one month before the intended activity with a Certificate of Insurance with bodily injury and property damage liability, and endorsing the district as additionally insured. Contact Support Services at (805) 769-1150 to obtain a Use of Facility form in order to calendar your event. School-Connected Food Sales Booster and parent organizations must comply with state law as well as district policies and regulations on the sale of food on school premises. Booster and parent organizations are encouraged to review and become knowledgeable of applicable laws including county food handling requirements, state and federal nutritional standards, as well as the district's Wellness Policy. Additional information is available from the PRJUSD Food Service Department. Administration and Expenditure of Funds 1. The treasurer's books and accounts shall be open to audit by the Assistant Superintendent of Business of PRJUSD, the principal of the school, and the Superintendent of PRJUSD.

The Foundation operates with a lack of transparency: minimal publicity, no website, no publications bearing its name, and no mention in PRHS or District publications or websites.