Report 2021-108 Recommendations

To ensure that it provides its board with an accurate accounting of its available funds, Bellflower should improve its budgeting practices by December 2022. Specifically, the district should evaluate its spending to date every month and more accurately estimate the planned expenditures it includes in its budgets.

To ensure that its board has a clear understanding of the district's financial position and of the unassigned funds available for programs and services for students, Bellflower should, by August 2022, revise its process for presenting its budget to the board for approval. The revised process should require district staff to present a financial overview that compares year-to-date budget amounts to year-to-date actual spending amounts.

To increase transparency, the board should, by August 2022, adopt a policy for Bellflower to have its financial auditor present the district's annual audited financial statements at a board meeting, along with an explanation of the district's financial health. Further the policy should also require the financial auditor to present the budget-to-actual comparison from the district's audit report and require district staff to explain variances.

To ensure that Bellflower is not underinvesting in its current students, the board should adopt a general fund reserve policy by August 2022 that establishes a healthy but reasonable reserve amount (target reserve) for the district. It should require Bellflower's 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.

To ensure that it is providing consistent and adequate services to its students with disabilities, Bellflower should review all its current Individual Education Programs (IEPs) before December 2022. 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. In the future, the district should, as part of its annual review of IEPs, ensure that the IEPs comply with legal requirements and that it is providing the services listed on the IEPs. Bellflower should also take steps to ensure that it has a robust process for identifying students who may have a disability and to appropriately and promptly evaluate those students.

To ensure that it provides consistent and adequate services to all students with disabilities, by October 2022 Bellflower should develop a process to review any instances of noncompliance that either Administrative Hearings or Education identifies, determine the reason for that noncompliance, and establish protocols to address similar problems in the future.

To ensure that Bellflower is prepared in the event of school closures in the future, by October 2022 Bellflower should amend its contingency plan to define roles and responsibilities for district staff, including identifying staff who will be responsible for communicating about school closures and distance learning as well as how those communications will be disseminated. Additionally, Bellflower should include in its contingency plan the district's method for ensuring that it provides equitable access to distance learning for English learners, foster youth and youth experiencing homelessness, and students receiving special education services.

To ensure that it complies with the Public Records Act, by August 2022 Bellflower should respond appropriately, including redacting confidential information as authorized or required by state law, to the requests we identified in which the district did not provide all the requested documents.

To ensure that it complies with the Public Records Act, by August 2022 Bellflower should require that staff involved in responding to requests receive Public Records Act training.

To ensure that it complies with the Public Records Act, by August 2022 Bellflower should develop formal detailed procedures to ensure that staff track and respond to all requests for records in full compliance with the Public Records Act.

To ensure that it complies with the Public Records Act, by August 2022 Bellflower should establish policy and procedures to retain accurate records and supporting documentation to demonstrate its full compliance with all requirements of the Public Records Act.

To ensure that its board meetings comply with all Ralph M. Brown Act requirements, by August 2022 Bellflower should establish a process to verify that its board meeting agendas include an accurate listing of all closed session topics the board expects to discuss, including required descriptions.

To ensure that its board meetings comply with all Ralph M. Brown Act requirements, by August 2022 Bellflower offer the opportunity for members of the public to directly address the board before or during consideration of each action item on the agenda and ensure that meeting minutes reflect the comments received.

To ensure compliance with state laws and to improve transparency and communication with the public, Bellflower should do the following by August 2022:
-Before all board meetings, provide the board and the public with the same documentation, such as detailed reports of expenditures and full information on budget revisions, except to the extent such information is confidential and exempt from public disclosure by state law.

To ensure compliance with state laws and to improve transparency and communication with the public, Bellflower should do the following by August 2022:
-Include its local control and accountability plan and achievement plans as part of the agenda that it posts online for any board meetings in which it intends to discuss the plans.