Report 2018-131 Recommendation 3 Responses

Report 2018-131: Alum Rock Union Elementary School District: The District and Its Board Must Improve Governance and Operations to Effectively Serve the Community (Release Date: May 2019)

Recommendation #3 To: Alum Rock Union Elementary School District

To strengthen its ability to oversee district expenditures, the board should require the district by August 2019 to prepare monthly summaries that report the total amounts it paid to each of its contractors, along with descriptions of the purpose of those payments, and to include the summaries with the monthly warrant lists it provides to the board.

Annual Follow-Up Agency Response From August 2023

Per our previous discussion, the QSS system does not provide the level of detail as prescribed in the recommendation. Staff would have to manually create reports on a monthly basis to satisfy the criteria which would be too onerous for the District. As an alternative, the District provides access to hard copies of invoices to any board members who wish to inspect them. Supporting documents will be sent to Mr. Boone.

California State Auditor's Assessment of Annual Follow-Up Status: Resolved

The report that the district provided shows that it summarized the amounts paid to its contractors, but it did not show the purposes of the payments. In its response, the district indicates that it was not feasible to include the purpose of the payments because of the limitations of its system. However, the district's practice is to make its hardcopy invoices available for board member inspection, and it provided evidence of an example in which a board member was able to arrange an appointment with the district to review specific invoices. Accordingly, we have assessed the status of this response as resolved.


Annual Follow-Up Agency Response From November 2021

Evidence of the report that is presented to the Board on a monthly basis has been sent to Mr. Brian Boone on 11/16/21.

California State Auditor's Assessment of Annual Follow-Up Status: Partially Implemented

The report that the district provided shows that it summarized the amounts paid to its vendors, but the summary does not include descriptions of the purpose of those payments.


1-Year Agency Response

On May 22, 2020, the District provided Mr. Boone with the monthly warrant report that is presented to the Board each month.

California State Auditor's Assessment of 1-Year Status: Partially Implemented

The example that the district provided shows that it summarized the amounts paid to its vendors, but the summary does not include descriptions of the purpose of those payments.


6-Month Agency Response

As of July 2019, we have prepared summaries of vendor warrants as recommended. An example of these summaries can be found in the Nov. 2019 Board Book, under Consent Calendar Item 12.09 pp. 205 to 226.

California State Auditor's Assessment of 6-Month Status: Partially Implemented

The example that the district provided shows that it summarized the amounts paid to its vendors, but the summary does not include descriptions of the purpose of those payments.


60-Day Agency Response

1.Update Board Policies (3000 series (Business Operations)), and Board Bylaws (9000 series) re: agenda requirements;

2.Implementation by Administration.

Note: 9000 Series will be completed by end of September 2019.

California State Auditor's Assessment of 60-Day Status: Pending


All Recommendations in 2018-131

Agency responses received are posted verbatim.