school district auditors

Source:Bellflowers audited financial statements and accounting records for fiscal years 201516 through 202021. According to the district, it then received a number of additional questions, causing it to update the FAQ on August7,2020. When auditing a school district, understanding the primary drivers in the funding formula is critical for designing procedures to test the state funding revenues and any related amounts due to or from the state. var plc228993 = window.plc228993 || 0; In general, districts usually have two types of activity fundsdistrict activity funds and student activity funds. However, the districts actual expenditures for the fiscal yearwere just $141million$27million less than this worstcase scenarioand the district had a $9million revenue surplus. The original budgets that the district presented and the board approved showed deficit general fund spendingspending in which the districts planned expenditures exceed its planned revenue, requiring it to spend its reserve fundingin three of the last six years. var plc456219 = window.plc456219 || 0; According to the League of California Cities, secrecy breeds distrust and a good practice is to only go into a closed session when necessary. In 2021, there were errors totaling $167,869, and in 2020 there were errors totaling $211,869. As a result, Bellflowers projections for its remaining expenditures in June each year have been far off from reality. However, the documentation did not show that it had been provided to the board before the meeting when it was discussed. Audit Finally, its decision to hold inperson board meetings during the pandemic without making them available virtually hindered public participation. Bellflower USD again does so. In limiting the review of special education data to only Office of Administrative Hearings (OAH) decisions, the State Auditors comparison of Bellflower USD to other districts is materially incomplete and misleading. Figure 3 is two pie charts that show Bellflowers major general fund expenditure categories. Edinburg Consolidated Independent School District. Bellflower has also provided misleading interim financial reports to its board. Finally, Bellflower has not always complied with state laws that require transparency and has missed opportunities to improve its communication with the public. At the point that it was clear that schools would not return for the year, schools increased their efforts to ensure students continued learning. Every public school district, including County superintendents review and approve school districts budgets and LCAPs. In addition to USDA regulations, many states have laws and regulations surrounding school lunch programs. Figure 2 is a stacked column chart that shows Bellflower receives about $118 million to $120 million from LCFF and about $20 million from other funding sources during fiscal years 2015-16 through 2020-21. Although Bellflower has had a 15percent decline in student enrollment since fiscal year201516, its annual general fund revenue has generally remained steady. schools Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on the audit objectives. The district has not consistently complied with transparency laws. One of Bellflowers justifications for significantly increasing its unassigned general fund balance is its belief that its state funding will be reduced because of its falling enrollment and that it will need its accumulated unassigned funds to maintain student services and to avoid having to cut student programs as it had to do in the past. As shared before, we have used some of the restricted funds which would include COVID funds to provide these services as allowed as well as our supplemental and concentration funds. Summary Report Digest. In the sample, 45 checks were reviewed. At interim reporting times, they are provided as updates with year-to-date expenditure information as part of FORM 01. It should require Bellflowers staff to use the target reserve when determining funding available for the services the district provides, and staff should ensure that the budget presents any actions necessary to maintain the target reserve. Each column shows both the beginning fund balance reported to the board and the amount available but not reported to the board. Bellflower Unified has, to the credit of the Board, Superintendent and staff efforts at responsible management of public funds, accumulated a strong, healthy fund reserve. As part of its review, the district should validate that student IEPs comply with legal requirements and that it is providing the services listed on the IEPs. These reports are available to the public on this page and at theWashington State Auditors Office website. The District did not provide a detailed budget that supports the approved mill levy. HARRISBURG, Pa. (WHTM) On Wednesday, Auditor General Timothy L. DeFoor released an audit of 12 school districts across the commonwealth, uncovering a legal practice where districts are rais Nonetheless, in each year since fiscal year201516, Bellflower has spent less on providing services to its students than the amount its board approved in its annual budget. However, Bellflower has not presented its board with a clear picture of the districts available funding. A third line shows the statutorily required minimum of 3 percent of total expenditures, which ranges from $5 million in fiscal year 2015-16 to $6 million in fiscal year 2020-21. The primary mission of the external auditor is to provide an independent opinion on the organizations financial statements, annually. Bellflower filed a lawsuit in early November2020 asking the court to direct the LA County Office and the state superintendent to desist from claiming that it might be unable to meet its financial obligations in the current fiscal year. According to the superintendent, the board requested a detailed listing of purchase orders and more information concerning the revised budget. Last week, Oak Park and River Forest High School in Illinois told parents that during a cybersecurity audit, due to an unexpected vendor error, the system reset every We describe several problems related to how Bellflower inaccurately presented financial information to its board and the public. FOR IMMEDIATE RELEASE Nov. 21, 2022 OLYMPIA Today the Office of the Washington State Auditor released a regular accountability audit of the Toppenish School District, identifying multiple areas of concern related to the Superintendent and wrestling activities. Further, it limits families from understanding how the district is addressing their students needs. While we are experiencing shortages, we have not experienced them to the degree that other Districts have. 410Phoenix, AZ 85018-7271Phone: (602) 553-0333, Copyright (c) 2022 Arizona Auditor General. Initial budgeting reflects best efforts at that time, and later reporting provides accurate updates, transparency and developments for Board consideration. However, this explanation is unconvincing. However, Bellflower did not provide any information to families about its approach to remote learning for the remainder of the 201920 school year, instead indicating that teachers would be reaching out to students. We discuss the districts general fund balance in more detail below. Student activity funds are typically generated through student fundraising efforts for student clubs and organizations. Audit Services is responsible for providing guidance and overseeing the quality of these audits. However, state law requires the district to respond even when requested records are confidential. We discuss the status of the districts spending of these funds later in the report. At its October 2021 board meeting, Bellflower adopted a plan to spend some of this funding. State law limits the subjects that boards can discuss and take action on in closed session to subjects that might reveal confidential information. There were no internal controls problems at the District. Bellflower ultimately did not provide the requested public records and created an unnecessary barrier to public access to key information about its plans to improve students performance. We also clearly state that neither underspending nor a growing fund balance are inherently problematic. The districts practice of including these five topics that the board may or may not discuss in closed session does not violate the Brown Act. Bellflower did not comply with a key statutory requirement to indicate on its meeting agendas where the public could review the draft LCAP before a public meeting to solicit recommendations and comments. The audit team found that in both the general and building fund a total of $762,381 in opening balance adjustments had no support. var pid228993 = window.pid228993 || rnd; Additionally, FCMAT also provides information regarding stronger reserves. > Payroll Clerks Training We disagree with Bellflowers assertion that our report does not provide the appropriate background and context for the issues we describe or is incomplete. Divide County Public School District. The LCFF process requires each school district to develop and annually update a local control and accountability plan (LCAP) that describes the districts annual goals, services, and expenditures to address state and local priorities. Bellflower Did Not Provide Accurate Financial Information, Limiting Its Boards Ability to Invest in Additional Services for Students. Audit Its important that entities perform bank reconciliations on a regular basis. School Board members and the Superintendent are committed to being good stewards of financial resources, and the district is on a continuous improvement path to strengthen its governance and business systems. The documentation provided to Bellflower USD was titled LACOE INTERNAL CONTROL REVIEW OBSERVATIONS Bellflower Unified School District. It was on its face not an audit. Although Bellflowers graduation rate in fiscalyear201819 was about 7 points higher than the state average, Educations College and Career Indicator showed that only 39percent of Bellflowers graduating students were prepared for college or careers, which is lower than the statewide average of 44percent. We have more than 39,000 students and nearly 4,500 staff members. SCHOOL DISTRICT Figure 10 is a flowchart that describes how state law requires school districts to provide certain services to students with disabilities. The District received several weeks later, on June 3, 2019, a communication that the County Superintendent was recommending to the State Superintendent that the Districts fiscal independence be revoked effective the beginning of the 2019-2020 school year. Instead, the district provided only a summary that described the achievement plans requirements and annual development, review, and update process. In addition to math instruction, Bellflowers graduating students likely would have benefited from additional services over the past sixyears. Bellflower USD, understandably requested from the General Counsel for LACOE and the County Superintendent a full and complete copy of any further report by Simpson & Simpson that had been prepared secretly by Simpson & Simpson at LACOEs direction. Audit and accounting manuals or audit programs published by the applicable SEA can be used to determine relevant requirements and are typically available on the SEAs website. If you would WebCenter/Stanton Public School District. When the District received the letters recommending revocation, it had not received any performance audit, audit or further Simpson & Simpson report as quoted in these letters requesting revocation. Instead, the district shared with us that it verbally communicated the new procedures to the staff receiving public records requests. By providing inaccurate information, the district has reduced the boards ability to make informed decisions and provide effective leadership and oversight. Bellflower has not clearly communicated its financial position, which limits its boards ability to see that the district has spent less than it budgeted to meet student needs. This is slightly below the expected proportionate share of the DPCa filed. WebThe department conducts over 120 audits per school year and provides support to over 70 booster clubs and parent organizations. WebThe School District Audit Conference provides both beginner and advanced auditors of Wisconsin school districts with the latest auditing updates, developments and tools they can use to better serve school districts and their communities. To ensure that its board has a clear understanding of the districts financial position and of the unassigned funds available for programs and services for students, Bellflower should, by August2022, revise its process for presenting its budget to the board for approval. Sorry, you need to enable JavaScript to visit this website. Revoking a districts fiscal independence requires a similar process with a recommendation for revocation coming from the County Superintendent supported by an audit report by a certified public accountant with the recommendation to be acted upon by the State Superintendent. With four of the remaining seven requests, the district did not respond within the required time frame, did not adequately fulfill the public records request as required, or both. Figure 10 explains the process through which school districts must identify and assist such students. WebOn an annual basis, the State Auditors Office (SAO) performs financial and accountability audits of the District. As a result, we stand by our recommendation that the district should review all its current IEPs to validate compliance with legal requirements and to ensure that it is providing the services listed on the IEPs. As Table 1 shows, Bellflower failed to conduct sufficient student assessments to determine whether the students required special education services in 11 of the complaints. In 14 of the 15 complaints involving Bellflower, Administrative Hearings ruled that the district did not comply with one or more areas of special education law. If a party disagrees with the decision, the party may file an appeal in a state or federal court. Nine of the meeting agendas we reviewed indicated closed sessions. WebFinal Local Audit Report for the 2021-2022 Fiscal Year. There are, however, major differences with regard to their relationships to the organization, and to their scope of work and objectives. Foster youth and students experiencing homelessness also faced challenges during the pandemic that Bellflower did not adequately address. Pupil-based funding, generally referred to as foundation funding, is the most common method of allocating state funding to school districts. Personnelsuperintendents evaluation/performance, Public employee discipline/dismissal/release. Bellflower lacks sufficient processes to ensure that it consistently provides mandated services and support to students with disabilities. Internal auditing is an evaluative process used to improve the operations of a school district. In the 84-page audit report, some of the concerns included: Finding 1 (page 42) the district has not yet formalized the procedures for this process, When Bellflower fails to respond to requests for records. Annual Financial and Compliance Report | Texas Education Agency She further stated that the districts virtual meeting platform was incapable of providing realtime public comment as required. var pid282686 = window.pid282686 || rnd; > Accounts Payable Clerks Training Bellflower USD rallied as a team to take on the challenges. We conducted this audit in accordance with generally accepted government auditing standards, which state law requires us to follow, and our offices thorough quality control process. Bellflower USD understood and acted on the needs of our families during the pandemic. During the spring, Bellflower USD had a system to ensure IEP services were provided to the fullest extent possible. However, Bellflowers failure to clearly communicate its true financial position to its board has limited the boards ability to provide effective oversight and to ensure that the district is meeting the needs of its students. This site continued to be updated during distance and hybrid learning and is still used today as a place to house professional development resources. However, it provided the public with only a list of purchase order numbers and an aggregated summary of the total number of purchase orders and amount by fund. No colorable good faith substantive basis existed to try to unwind the Districts fiscal independence. [ Schedules, Registrations, Payments] In doing so, Bellflower USD provides its comments, the relevant context of practices and dialogue, and information and materials that was not taken into consideration by the State Auditor or may not have been fully appreciated during the extended audit process. 05/02/1996. For all three student groups, enrollment declines were highest in fiscal year 2020-21. We also identified instances when Bellflower attached documents to board meeting agendas that were not the same documents it provided to the board and that were of limited use to the public. DATE: September 1, 2021 TO: Auditors of Montana School Districts FROM: Barbara Quinn, School Finance Division Administrator RE: School District Audits FY2021 The information provided in this letter was compiled from the review of FY 2020 audits, the FY 2020 Trustees Financial Summary (TFS), and the 2021 Montana Legislative session. Additionally, accessibility tools available on Chromebooks was shared with staff. School District Therefore, we do not comment on any related points in Bellflowers response or opine on its accuracy. Whether contemplating offering school district audits or looking to enhance the effectiveness of audit services currently provided, auditors should take advantage of var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || []; Moreover, Administrative. Our conclusion that Bellflower did not adequately mitigate disruptions to its students education during the pandemic is well supported. var abkw = window.abkw || ''; Figure 12 in the State Auditor Report is labeled select quotes from Administrative Hearing Decisions that Show Reasons for Bellflower USD Not Upholding Special Education Law. The title in the State Auditors confuses and incorrectly represents the substance and relevance of the quotes. All agenda materials and anything provided to the Board is always available for review at District office and this statement is included on all agendas. Bellflower did not always respond to public records requests as it was required to do, nor did it respond thoroughly and in a timely manner. Though this fact may explain why Bellflower has a higher rate of complaints decided in hearings, the fact remains that, Administrative Hearings determined that Bellflower failed to comply in one or more areas of special education laws in 14 of 15 complaints. Food service operations generally record inventory for purchased food, donated commodities, and paper goods. To ensure that it complies with the Public Records Act, Bellflower should do the following by August 2022: To ensure that its board meetings comply with all Ralph M. Brown Act requirements, Bellflower should do the following by August2022: To ensure compliance with state laws and to improve transparency and communication with the public, Bellflower should do the following by August 2022: The Bellflower Unified School District (Bellflower) is located in south LosAngeles County and operates 10 elementary schools, two high schools (both grades seven through 12), one continuation high school, one home education academy, and one community day school. Bellflowers student enrollment for fiscal year202021 was 10,700, a decline of 15percent from fiscal year201516. On an annual basis, the State Auditors Office (SAO) performs financial and accountability audits of the District. As part of its budget presentation to its board, the district provides its anticipated general fund balance with amounts broken down by classification. Second, once a students parents or guardian consent to initial evaluation(s) to determine whether a disability affects the student's ability to access an education, a district has 60 days to conduct the initial evaluation(s) and hold an IEP meeting. Further, the districts practice of including items consistently on the agenda may contribute to concerns surrounding transparency. These laws allocated $67million in pandemicrelated funding to Bellflower. Additionally, the audit also found the information submitted to the Department of Public Instruction, which is used to calculate state funding for the District, was not accurate. Bellflower also did not demonstrate any efforts to analyze the types of violations that continue to recur at Bellflower. Additionally, when looking at data on written state complaints, CADRE shares that during the school years 2015-2016 through 2019-2020, written complaints to school districts averaged between 12 to a low of 10 per 10K children per year. Over the last six years, Bellflower could have used some of its available funding to address students needs and ensure that it consistently and adequately provided special education services to its students with disabilities. Given the wide scope of the State Auditors efforts across California, for even the best of auditing staff that is a lot to learn, process and offer findings to assist. A school district that wishes to become fiscally independent first files a written application with the county superintendent. It is troubling that despite suspecting that these students would have educational barriers, Bellflower is unable to demonstrate that it took appropriate action in response during the pandemic. Audit Period . Three goals for this correspondence - Montana Office of Although Bellflower USDs percent of students graduating prepared is lower than the State based off of the California School Dashboard, the percentage of Bellflower USDs students graduating prepared has increased over the last three years. Although Bellflower had distributed 4,600 Chromebooks to students by June 2020, it was aware that some students still had connectivity issues. Ultimately, Bellflower began livestreaming inperson board meetings in March 2022. It should be noted that the recommendation to assign the ending fund balance is something that will be presented to the current Board as part of the 2022-2023 proposed budget based on identified needs for Board discussion and action. The Governor issued an executive order in April 2020 that required each school district to complete a written report explaining the changes to program offerings it had made in response to school closures and identifying the effects that school closures had on students and families. Coconino Association for Vocations, Industry, and Technology, Fredonia-Moccasin Unified School District, Pine Strawberry Elementary School District, Internal Control and Compliance Reports User Guide, Hyder Elementary School DistrictNotice to the State Board of EducationStatus review requested for Uniform System of Financial Records for Arizona School Districts (USFR) noncompliance, Kingman Unified School DistrictNot in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR), Bowie Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Grand Canyon Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Peach Springs Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Coconino Association for Vocations, Industry and Technology, Ganado Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Fredonia-Moccasin Unified School DistrictNot in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR), Maricopa County Regional School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Gila Bend Unified School DistrictNotice to the State Board of EducationStatus review requested for Uniform System of Financial Records for Arizona School Districts (USFR) noncompliance, Gila Bend Unified School DistrictCriminal IndictmentConspiracy, Fraudulent Schemes, Misuse of Public Monies, and Theft, Safford Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Pine Strawberry Elementary School DistrictNotice to the State Board of EducationNo Longer in Noncompliance with Audit Reporting Requirements for FY 2021, Red Mesa Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Bicentennial Union High School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Fountain Hills Unified School District Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR), Young Elementary School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Topock Elementary School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Aguila Elementary School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022, Kayenta Unified School DistrictNo Longer in Noncompliance with Audit Reporting Requirements for FY 2022.
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