2007-2008 Santa Clara County Civil Grand Jury Report Inventory Practices Inadequate in Santa Clara County School

Conclusions 8

• CL1 Page 6
  The FCMAT report’s description of deficiencies at Los Gatos Union School District, along with FCMAT’s recommendations for addressing those deficiencies, may help other school districts in the county address deficiencies in their own districts and avoid them in the future.
• CL2 Page 6
  Most school districts in the county do not follow appropriate state/federal guidelines with respect to frequency and method by which equipment must be inventoried.
• CL3 Page 7
  Some school districts in the county do not follow state law with respect to minimum value of equipment that must be inventoried.
• CL4 Page 7
  Clear policies concerning the accountability of persons responsible for lost or misplaced property and equipment can help reduce loss. Some school districts in the county do not hold their employees accountable for property and equipment under their care.
• CL5 Page 7
  Some school boards in the county are not advised of results of inventories despite the fact that board members are ultimately accountable to the public.
• CL6 Page 8
  Some school districts in the county do not have appropriate board policies regarding acquisition, inventory and disposition of property and equipment.
• CL7 Page 8
  Some school districts in the county do not have appropriate administrative regulations regarding acquisition, inventory and disposition of property and equipment.
• CL8 Page 5
  Inventory practices of many school districts within Santa Clara County are inadequate. Many school district policies and administrative regulations are insufficient to guide district employees as to how to care for property and equipment purchased with taxpayer dollars. Many districts are not consistent and thorough in acting upon the policies and regulations they do have. All school district board members and superintendents in the county can learn valuable lessons from a close study of the FCMAT report relating to the Los Gatos Union School District. School board members have the responsibility to hold district staff accountable for complying with law and good practices. It is critical that school boards understand all applicable laws, regulations and recommendations that may apply to their districts. Even where applicable recommendations or standards may not be specifically required by law, board members should require district staff to explain why those recommendations or standards are not being followed. 5 Findings and Recommendations Finding 1 The FCMAT report’s description of deficiencies at Los Gatos Union School District, along with FCMAT’s recommendations for addressing those deficiencies, may help other school districts in the county address deficiencies in their own districts and avoid them in the future. Recommendation 1 Each school district in the county and the County Office of Education should review the FCMAT report and the FCMAT follow-up report to determine if the report’s recommendations may be appropriate for that district. Finding 2 Most school districts in the county do not follow appropriate state/federal guidelines with respect to frequency and method by which equipment must be inventoried. Recommendation 2a After study of the FCMAT report, each school district in the county and the County Office of Education should review relevant law and guidelines and their own policies concerning frequency and method of inventories. Recommendation 2b The Board of Trustees of each school district in the county and the County Office of Education should require the Superintendent of the district to report (i) if the district complies with all specific recommendations and suggested procedures in CASM 410 and the requirements of California Education Code section 35168, and (ii) the reasons why the district does not comply if it does not do so. 6 Finding 3 Some school districts in the county do not follow state law with respect to minimum value of equipment that must be inventoried. Recommendation 3 After study of the FCMAT report, each school district in the county and the County Office of Education should review relevant law and guidelines and their own policies concerning minimum value of equipment that must be inventoried. Finding 4 Clear policies concerning the accountability of persons responsible for lost or misplaced property and equipment can help reduce loss. Some school districts in the county do not hold their employees accountable for property and equipment under their care. Recommendation 4 After study of the FCMAT report, each school district in the county and the County Office of Education should review and enact policies under which they hold district employees accountable for lost property or equipment. Finding 5 Some school boards in the county are not advised of results of inventories despite the fact that board members are ultimately accountable to the public. Recommendation 5 After study of the FCMAT report, each school district in the county and the County Office of Education should review and enact policies under which its board is informed of the specific results of inventories, particularly with respect to any loss of property or equipment. 7 Finding 6 Some school districts in the county do not have appropriate board policies regarding acquisition, inventory and disposition of property and equipment. Recommendation 6 After study of the FCMAT report, each school district in the county and the County Office of Education should review, and enact as appropriate, board policies regarding acquisition, inventory and disposition of property and equipment. Finding 7 Some school districts in the county do not have appropriate administrative regulations regarding acquisition, inventory and disposition of property and equipment. Recommendation 7 After study of the FCMAT report, each school district in the county and the County Office of Education should review, and enact as appropriate, administrative regulations regarding acquisition, inventory and disposition of property and equipment. 8 Key References Documents Title 34, Code of Federal Regulations, Section 80.3. California Department of Education, School Fiscal Services Division. California Accounting Standards Manual, Procedure 410, 2007 Edition. California Education Code, Section 35168. California Education Code, Section 41010. Fiscal Crisis & Management Assistance Team. Extraordinary Audit of the Los Gatos Union Elementary School District, July 26, 2007. Fiscal Crisis & Management Assistance Team, Letter. February 25, 2008. 9 PASSED and ADOPTED by the Santa Clara County Civil Grand Jury on this 15th day of May, 2008. Raymond A. Blockie, Jr. Foreperson Tim Cuneo Foreperson pro tem Kathryn C. Philp Secretary 10

No Responses Found 1

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