Report 2017-104 Recommendation 32 Responses
Report 2017-104: Montebello Unified School District: County Superintendent Intervention Is Necessary to Address Its Weak Financial Management and Governance (Release Date: November 2017)
Recommendation #32 To: Los Angeles Regional Adult Education Consortium
To ensure that state adult education funds are used in the most efficient and effective manner, the consortium should, within one year, develop policies and procedures to ensure the proper collection and reporting of enrollment, attendance, and expenditure data by consortium members. Periodically review enrollment, attendance, and expenditure data to ensure their accuracy.
Annual Follow-Up Agency Response From October 2019
Vasquez and Co., LLP was hired by the Consortium to develop policies and procedures for the oversight and monitoring of CAEP funds. Their fieldwork commenced in July of 2019.The first draft of the policies is expected by the end of November 2019.The final draft is expected by the end of December 2019.Training on the new policies and procedures for all LARAEC member districts will start subsequent to the annual adoption of the document.The new policies and procedures will be in effect as of July 1, 2020.
- Estimated Completion Date: December 31, 2019
California State Auditor's Assessment of Annual Follow-Up Status: Pending
1-Year Agency Response
Additional steps implemented since the 6-Month report as are follows:
Changes in personnel at MUSD Adult Education resulted in temporary delays of the quarterly reports from MUSD to the Consortium, a report for SY 2016 - 17 will be presented by MUSD on the next LARAEC Regular Board Meeting on November 16, 2018.
The LARAEC Executive Board has approved hiring two independent auditor firms: 1)Vasquez & Company LLP to create, review, and enhance fiscal policies and procedures and 2)Vaverinek, Trine, Day Y Co., LLP to conduct regular consortium audits to ensure the accuracy of enrollment, attendance, and expenditure data.
Exhibit 2A: LARAEC Regular Board Meeting Agenda, August 17, 2018, and Minutes. Exhibit 2B: LARAEC Regular Board Meeting Agenda, September 21, 2018, and Minutes.
The Executive Board of LARAEC would like to thank the State Auditor's Office for allowing the opportunity to enhance its policies and practices through the implementation of the recommendations listed on the MUSD Audit Report dated November 2, 2017 (State Audit #1017-104). The implementation of the noted recommendations has resulted and increased accountability and transparency. More importantly, LARAEC's students will benefit from the implementation of a more efficient and effective educational program. All of the implemented activities, over the course of the last year, thus, conclude with the full implementation of the recommendations offered by the State's Auditor's Office.
1. Exhibit 1: LARAEC Workshop Agenda, September 21, 2018 and Minutes
2. Exhibit 2A: LARAEC Regular Board Meeting Agenda, August 17, 2018, and Minutes.
3. Exhibit 2B: LARAEC Regular Board Meeting Agenda, September 21, 2018, and Minutes.
- Completion Date: October 2018
- Response Date: November 2018
California State Auditor's Assessment of 1-Year Status: Partially Implemented
This recommendation is partially implemented based on LARAEC engaging with vendors who will help it develop policies and conduct regular audits. Full implementation is pending LARAEC adopting the policies and procedures developed by its contractors around the proper collection and reporting of enrollment, attendance, and expenditure data.
6-Month Agency Response
Additional steps implemented since the 60-day report are as follows:
1. The LARAEC board-approved quarterly report metrics and MUSD will submit its first report to the consortium starting on August 15, 2018. Exhibit Al February 23, 2018 Open Meeting Agenda and Minutes, Exhibit A2 March 16, 2018 Open Meeting Agenda and Minutes
2. Subsequent to the January 19, 2018 LARAEC Open Meeting, when the Executive Team directed the LARAE C's Project Director to solicit high level proposals from auditing firms, the Point Persons Team presented to the Executive Board auditing firm's proposal without consensus on who to hire during the March 16, 2018 LARAEC Open Meeting. Exhibit A2 March 16, 2018 Open Meeting Agenda and Minutes. Subsequently, the Executive Board directed the Point Persons Team to hold a Bidders' Conference. The Bidders' Conference is scheduled for May 24, 2018.
- Estimated Completion Date: 09/30/18
- Response Date: May 2018
California State Auditor's Assessment of 6-Month Status: Pending
60-Day Agency Response
1. LARAEC will require quarterly reports from Montebello Adult Education to provide updates on MUSDs efforts to ensure effectiveness of services, growth targets, and expenditures consistent with goals and activities aligned with LARAECs Regional Comprehensive Plan Exhibit 5b (Exhibit 5b - LARAEC's Open Meeting Agenda and Minutes, will be available subsequent to January 19, 2018, the meeting's date)
2. LARAEC will retain an independent auditor to review performance and fiscal activities. Exhibit 5b
- Estimated Completion Date: March 31, 2018
- Response Date: December 2017
California State Auditor's Assessment of 60-Day Status: Pending
Agency responses received are posted verbatim.