Report 2017-104 Recommendation 23 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 #23 To: Montebello Unified School District
To ensure that Montebello spends its funds for allowable and reasonable purposes, it should require employees whose salaries are funded by voter-approved bond proceeds to fill out detailed timesheets to demonstrate that they work on bond-related activities. Bond proceeds should only be used to pay the portion of the salary relating to bond-funded activities that is supported by the timesheet.
Annual Follow-Up Agency Response From October 2020
MUSD employees are required to fill out detailed timesheets that demonstrate the hours worked related to bond activities. The percentage of the salary that is paid by bond proceeds is reflected on the timesheets. This is tracked via the time accounting process.
- Completion Date: June 2019
California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented
Montebello's bond audits as of June 30, 2019 report that beginning November 2018 the district began using proper time accounting procedures that is based on actual work performed. To the extent that Montebello continues to use proper timekeeping practices, it will have addressed our recommendation.
Annual Follow-Up Agency Response From October 2019
MUSD employees are required to fill out detailed timesheets that demonstrate the hours worked related to bond activities. Only a portion of the salary is paid by bond proceeds and it is tracked via a time accounting process.
- Completion Date: June 2019
California State Auditor's Assessment of Annual Follow-Up Status: Pending
The bond audits for both Measure GS and Measure M note deficiencies related to payroll accounting and recommend that Montebello ensure that wages charged to the building fund be substantiated based on actual work performed on bond projects. Montebello should resolve the recommendations and demonstrate to us that it consistently requires employees to fill out detailed timesheets.
- Auditee did not address all aspects of the recommendation
1-Year Agency Response
MUSD continues to work on identifying the positions that need funding source changed. Once identified, personnel requisition forms are generated to change the funding source. Meetings continue to take place to discuss the process between Maintenance, Operations and Facilities and the Finance Department. Documentation is included demonstrating the changes.
- Completion Date: November 2018
- Response Date: November 2018
California State Auditor's Assessment of 1-Year Status: Pending
Bond proceeds should only be used to pay the portion of the salary relating to bond-funded activities that is supported by the timesheet. Montebello has not provided evidence that staff fill out detailed timesheets to demonstrate that they work on bond-related activities.
- Auditee did not address all aspects of the recommendation
6-Month Agency Response
MUSD will continue to work on identifying the positions that need the funding source changed. Multiple meetings have taken place to discuss this process between Maintenance, Operations, and Facilities, and the Finance Department. Documentation will be submitted demonstrating that this change is taking place.
- Estimated Completion Date: 6/30/2018
- Response Date: May 2018
California State Auditor's Assessment of 6-Month Status: Pending
60-Day Agency Response
MUSD will continue working on requiring all employees whose salaries are funded by approved bond proceeds to fill out a detailed timesheet demonstrating the work associated with bond related activities.
- Estimated Completion Date: 2/2/2018
- Response Date: December 2017
California State Auditor's Assessment of 60-Day Status: Pending
All Recommendations in 2017-104
Agency responses received are posted verbatim.