Dr. Mary Welsh Byrd, Program Director Department of State & Federal Funded Projects 20 Cook Street – Room 10 San Francisco, CA 94118-3311 TEL. (415)750-8555 FAX (415)750-8553 firstname.lastname@example.org SAN FRANCISCO UNIFIED SCHOOL DISTRICT March 24, 2000 Gloria Pilotti Regional Inspector General for Audit U.S. Department of Education Office of Inspector General 801 I Street, Room 219 Sacramento, CA 95814 Dear Ms. Pilotti: We are responding to your letter of March 14, 2000 and the issues raised in the attached point sheets relative to the audit of the San Francisco Unified School District's over- sight of Title I funds for services to private school students: 1. Finding Title: The District Needs to Ensure that Tile I Services Are Provided for Eligible Students Who Attend Private Schools Located Outside the District's Boundaries This issue had never been brought to the District's attention throughout various external audits and Consolidated Compliance Reviews conducted by the California Department of Education, until this particular audit. The issue has been discussed in a recent video presentation by the U.S. Office of Education and representatives of the CDE. It is to be further discussed by Hannah Walker, Assistant Superintendent/Director, Specialized Programs Division, CDE. This issue is evidently one which has recently arisen in several districts in California. CDE is to give guidance relative to policies and procedures to be used in implementing Title 34 of the Code of Federal Regulations(CFR), Section 200. 10. The SFUSD's written policy and procedures should be developed by the Program Director of the Title I Nonpublic Program, reviewed by the SFUSD's attorney and CDE, and presented for approval by the San Francisco Board of Education by June 27, 2000, the last Board Meeting of the school year, so as to be implemented for the 2000-2001 school year. an equal opportunity employer 13-2992 300 Rm. 9-93 OIG Response: Pilott continued(3-24-00) 2. 2. Finding Title: The District Needs to Improve Its Financial Management Controls over Budgets, Expenditures, and Equipment Inventory. Budget Controls The audit point sheet very accurately describes the current conditions in the SFUSD relative to the reconciliation of the SFFP Department's expenditures with the District's records. It is a systemic problem, which is currently being corrected with both new hardware and software. Because of the installation of these new systems, the budgets and expenditures are months behind in being processed; therefore, there is no agreement or reconciliation of figures. The SFFPD relies on its own figures and considers them to be more accurate than the District's records because they are current. The Program Director has directed her concerns to the Chief Fiscal Officer and others in the District relative to this matter (see attachment addressed to Bill Coleman). However, until the “Monthly Budget Status Report” is brought up to date and reflects accuracy, she will reconcile the department's records with the District’s accounting records on a quarterly basis, in September, December, March, and June. Source Documentation In response to the issues raised here, I am enclosing the memorandum to the Program Director from the TSA (Teacher on Special Assignment) who actually implements the Title I Nonpublic Program. There are some corrections to the issues raised and explanations, since there were no overpayments or underpayments made to consultants in this program. The Department will implement the use of a better form for the submission of proof of work done for payment. In addition, because of nature of the program, specific dates that do vary, will not be listed but rather a total number of days within a specified time period will be used in submitting the K form for consultants. [See OIG Note below] Internal Controls Over Equipment Inventory While the Department of State and Federal Funded Programs has maintained the inventory for the public schools, the Title I Nonpublic Program, as well as the Title I Neglected and Delinquent Programs, and the Title VI Innovative Programs, all of which are implemented through this department have been maintaining their own records and inventory. Beginning immediately, I am directing that all of these programs provide inventories to the TAS for Technology, who is responsible for maintain ing the department's inventory. All equipment and materials will therefore be kept in one location.(See attached memorandum dated 3-24-00) In addition, the department will develop a form which indicates a change of location, when equipment is moved from one location to another site. This form will be completed and operative before the close of school year. [OIG Note: The statement regarding overpayment and underpayment relates to a preliminary finding not included in the final report. The District provided data confirming that amounts paid to the consultants were appropriate.] OIG Response: Pilottis continued(3-24-00) 3. In the matter of providing a suitable label for the equipment, I am requesting that we continue to ingrave new equipment and to continue to search for some type of label that is better (less easy to be removed) than the adhesive label that we are currently using. We trust that these responses, clarifications, and attachments have served as a positive response to the issues raised thus far by the Title I Nonpublic Audit that has been under- taken by your office since August, 1999. If there are any further questions, please do not hesitate to contact me at (415) 750-8555. Attachments Very Truly yours, cc: Linda Davis Steve Hudgens
Audit of San Francisco Unified School District's (District) oversight of Title I Funds for Services to Private School Students, as Authorized by The Elementary and Secondary Education Act.
Published by the Department of Education, Office of Inspector General on 2000-07-26.
Below is a raw (and likely hideous) rendition of the original report. (PDF)