October 24, 2014
Final Reports
San Mateo Courts - Civil Grand Jury

2000-2001 Final Report:

SUMMARY OF RECOMMENDATIONS AND RESPONSES
TO 1998 GRAND JURY REPORT
Education

Cabrillo Unified School District
Land Purchase and Sale Agreements
1999 Recommendation
Response by Agency
2000-2001 Activity
26. The Cabrillo Unified School District Board of Trustees should attempt to remedy the contractual deficiencies noted in the report by adopting addenda to resolve potential problems and protect both contractual parties. District concurs that measures should be taken to protect the transaction with as clear a contract as possible, and district representatives will continue to work to that end. No further action taken by the grand jury.
27. Before transacting the purchase and sale of real property, school districts in San Mateo County should engage outside experts to advise board members in writing of the reasonableness of the valuations used. County Superintendent of Schools' response: It is a long standing practice to engage outside experts such as appraisers to advise board members in writing of the reasonableness of valuation before the purchase or sale of real property.School district responses: Concur The 2000-2001 Grand Jury was shown documents by the County Superintendent of Schools which verify this practice.
Fiscal Oversight of School Districts
by County Superintendent of Schools
1999 Recommendation
Response by Agency
2000-2001 Activity
28. The San Mateo County Superintendent of Schools should intervene when a school district audit finds there are inadequate fiscal and/or operational procedures, compelling the school district to establish a plan of adequate controls before insolvency. The County Office of Education's fiscal oversight staff is keenly aware of all solvency related issues and takes immediate and firm steps to resolve any solvency related problems. The grand jury reviewed audit reports prepared by the County Office of Education which covered several county school districts over a limited number of years. The findings are that the agency response accurately reflects the work of the office.
29. The San Mateo County Superintendent of Schools should require that the County Office of Education fiscal staff establish procedures that conform to the requirements of Education Code 41020 The County Office of Education asserts that it has established practices and procedures which place it in complete compliance with the language and spirit of Education Code 41020. The grand jury reviewed numerous annual audits of county school districts as performed by the County Office of Education and found that there are documented procedures which meet the requirements of Education Code 41020.
30. The San Mateo County Superintendent of Schools should take an active role in reviewing the county school districts' annual audits for adequate financial and operational procedures, requiring that deficiencies noted by the auditors are corrected within the fiscal year. The County Office of Education performs the recommended review in strict adherence with the requirements of Education Code 41020. The grand jury studied documents pertaining to procedures for reviewing district documents and found the reviews were performed in compliance with Education Code 41020.
31. A team of experts should be available to work with school districts to develop better business and fiscal operations. Such a team already exists and is available on a case by case basis. The County Office of Education also holds monthly meetings for all district business managers to discuss pertinent issues. The grand jury found the agency response is accurate.
32. Grand jury should monitor in 2000.   The grand jury submits this review of 2000-2001 activity as its report.

 

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