Report 2021-108 All Recommendation Responses

Report 2021-108: Bellflower Unified School District: Has Not Used Its Significant Financial Resources to Fully Address Student Needs (Release Date: June 2022)

Recommendation #1 To: Bellflower Unified School District

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.

6-Month Agency Response

The District reviews it's year to date revenues and expenditures through weekly meetings that are held with the Director of Fiscal Services and Associate Superintendent of Business and Personnel. Additionally the District has added predictive budget forecasting based on the year to date expenditure information. The Board is presented with the conservative budgeted amount based on all proposed, approved budgeted expenditures that have been submitted. The Board is then provided presentations with predictive budgeted forecasting expenditures. These presentations are done at the required reporting dates and in alignment with Board meeting approval dates.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

The district has incorporated predictive expenditure information into its budgeting practices and interim financial reporting. This additional information provides the board with a more accurate accounting of expenditures during the year.

60-Day Agency Response

Because the budget process is a year long process this recommendation while in place already will not be fully observed until January 2023. The District will provide the Board with presentations for all reporting periods which include unaudited actual's, first interim, the annual audit, second interim and budget approval. These presentations will have estimated actual information as part of the expenditure information. The Director of Fiscal Services and the Associate Superintendent of Business Services meet weekly to review budgets and as part of those meetings review year to date expenditures. Meetings with Directors overseeing budgets based on information analyzed during these meetings will be held.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #2 To: Bellflower Unified School District

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.

Annual Follow-Up Agency Response From December 2023

The District has provided the Board and will continue to provide the Board with quarterly reports that provide actual expenditures that have occured year to date compared to year to date budgeted amounts. The reports provide what the projected year totals are, what has actually been spent as of the certain date and what percentage that is of the budgeted amount. This allows the Board to see where we are with expenditures year to date based on the reporting time captured. All of the presentations will also be shared with educational partners via our weekly newsletter when presented.

California State Auditor's Assessment of Annual Follow-Up Status: Pending

Bellflower did not substantiate that it has fully implemented the recommendation, nor did it provide evidence that it revised its process for presenting its budget to the board for approval. Although the district provided its board with the board-approved operating budget and the total projected expenditures for fiscal year 2023-24, as well as actual expenditures as of a point in time during the fiscal year, Bellflower did not provide year-to-date budget amounts. Thus, it could not compare its year-to-date actual spending amounts against the year-to-date budget amounts.

1-Year Agency Response

At its June 8, 2023 Board meeting the Board was presented with the proposed budget. Slide 17 of the attached presentation showed year to date actuals along with a predictive forecast of what we believe the year may end at.

California State Auditor's Assessment of 1-Year Status: Pending

We reviewed the district's presentation of its fiscal year 2023-24 proposed budget that was attached to the June 9, 2023 BUSD News and found it did not include the information we recommended. Although the district provides predictive expenditure information to its board, the district did not include year-to-date budget amounts. Without year-to-date budget information, the board does not have a clear understanding of the district's current financial position compared to its planned expenditures.

6-Month Agency Response

During the first interim reporting presentation the Board was presented with information which compares year to date budget amount to year to date actual spending. The ending fund balance breaks down all committed funds, whether they are restricted or Board committed as well as any funds that are unassigned. The Board is shared what may be the ending fund balance should all proposed board approved budgeted expenditures come to fruition and what the ending fund balance may be using predictive forecasting based on year to date trends of expenditures. This format of presenting budget information to the Board will be used throughout the budget cycle presentation.

California State Auditor's Assessment of 6-Month Status: Pending

The district could not provide evidence to substantiate its assertion that it provides its board with year-to-date budget amounts. Although the district provides predictive expenditure information to its board (as indicated in its response to recommendation 1), the district's first interim presentation to its board for fiscal year 2022-23 did not include year-to-date budget amounts; rather, the district included the annual budget amounts. Without year-to-date budget information, the board does not have a clear understanding of the district's current financial position compared to its planned expenditures.

60-Day Agency Response

During the June Board meeting in which the District presented the Board with the proposed budget, the District provides information regarding estimated actual information based on current year to date information. The District provided the Board with the current ending fund balance and identified the restricted amount vs. what is available. The District made recommendations based on current information regarding committing the funds and the Board took action.

California State Auditor's Assessment of 60-Day Status: Pending

Bellflower did not substantiate that the recommendation was fully implemented, nor did it provide evidence that it revised its process for presenting its budget to the board for approval. Although the district provided its board with estimated actual information as part of its 2022-23 proposed budget in June 2022, Bellflower used information from its second interim financial report that had been prepared several months earlier. Moreover, Bellflower's presentation did not compare year-to-date budget amounts to year-to-date actual spending amounts.

Recommendation #3 To: Bellflower Unified School District

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.

1-Year Agency Response

The District is currently in the process if updating many of their policies including this one. We hope to have them all updated by December 2023. The language from this recommendation will be considered as part of the review. In the meantime the District did have the auditor come and present the audit and will discuss further recommendations for their presentation for the fiscal year audit of 2022-2023.

California State Auditor's Assessment of 1-Year Status: Pending

6-Month Agency Response

Our District auditor will be presenting the Districts audit report to the board to review and accept our audit at our January 19, 2023 meeting. The meeting will be streamed.

California State Auditor's Assessment of 6-Month Status: Pending

60-Day Agency Response

The District will continue to follow all requirements Under Education Code (EC) Sections 41020 through 41020.8 and per EC Section 41020.3 will review the annual audit report for the prior fiscal year at a public meeting. While a Board Policy is not required, we are attaching a letter from our current auditor confirming that this recommendation request has been made.

California State Auditor's Assessment of 60-Day Status: Pending

Bellflower's current auditor confirmed the district's request to present to its governing board no later than January 31, 2023, the district's fiscal year 2021-22 financial audit report, including the budget-to-actual comparison. However, we stand by our recommendation that the board adopt a policy to ensure that district auditors make similar presentations in the future and district staff explain variances in the budget-to-actual comparison.

Recommendation #4 To: Bellflower Unified School District

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.

1-Year Agency Response

The District is currently in the process if updating many of their policies including this one. We hope to have them all updated by December 2023. The language from this recommendation will be considered as part of the review. In the meantime the Board passed a resolution at its June 15, 2023 Board meeting committing any ending funds (reserves) above 10% with specific expenditures that those funds are held in reserve for.

California State Auditor's Assessment of 1-Year Status: Pending

6-Month Agency Response

The District currently has Board Policy 3100 which states that the Board shall establish and maintain a general fund reserve for economic uncertainty that meets or exceeds the requirements of the law which is 3% and anything that is over 3% is to be committed based on reserve requirements. Funding has been committed and District has provided information regarding the reserve.

California State Auditor's Assessment of 6-Month Status: Pending

The board policy Bellflower referenced in its response does not implement our recommendation. Although Bellflower's board policy reiterates the legal requirement that school districts must maintain a minimum reserve of their total expenditures, it does not establish a healthy but reasonable reserve amount (target reserve) for the district.

60-Day Agency Response

The Board shall establish and maintain a general fund reserve for economic uncertainty that meets or exceeds the requirements of law. (Education Code 33128.3; 5 CCR 15450) The District has adopted a resolution committing funds that exceed this requirement. Committed funds include economic uncertainties as well declining enrollment to help sustain programs based on decreased revenue expected to be apportioned to the District. The District will also be committing reserves that are specifically designated for students of specific subgroups.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #5 To: Bellflower Unified School District

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.

1-Year Agency Response

In preparation for the 2023-2024 school year, the Special Education Handbook which outlines various topics that support the development of IEPs that comply with legal requirements, and addresses the needs of our students with disabilities will be implemented. This Handbook will accompany the current Reference Guide. The Handbook provides staff with guidance for referring students for an evaluation for special education and related services. The Handbook addresses items pertaining to "Child Find", referral for assessments, assessment procedures, timelines, and outlines elements of the Student Success Team (SST) process. These items will support in improving the District's process for identifying students who may have a disability, and appropriately and promptly evaluate these students. The Handbook and Reference Guide will be used to provide ongoing training to case carriers, administrative designees, and school administration on compliance with legal requirements of the development and implementation of student IEPs. In addition, the District's Special Education department will continue scheduling training for related service providers (e.g., psychologists, speech and language pathologists, etc.) for completing legally defensible evaluations/assessments.

California State Auditor's Assessment of 1-Year Status: Partially Implemented

In addition to the steps Bellflower has previously taken to implement this recommendation, we confirmed that the district added to its special education reference guide a section related to best practices for identifying students who may have a disability and to appropriately and promptly evaluate those students. However, Bellflower did not provide evidence that this new section within the reference guide was specifically communicated to staff. The district should communicate these updates to ensure its staff provide consistent and adequate services to its students with disabilities.

6-Month Agency Response

The District's Special Education department worked with schools to create a process for case carriers to review and validate current students IEPs. For items that required further action, an amendment IEP was completed to address areas of concern.

Case carriers verified and certified the following items below:

I certify that all students on my caseload have a current and compliant Plan Review.

I certify that all students on my caseload have a current and compliant Eligibility Review.

I certify that all students on my caseload have measurable IEP goals.

I certify that during a recent IEP meeting the team considered all appropriate services and assessments as a team.

I certify that all students on my caseload are receiving all services in the IEP offer of FAPE.

The District reviewed and updated the Special Education Reference Guide and disseminated these items to schools to serve as a resource. This resource will assist with future staff training to review topics related to the District's practice in support of the development of Bellflower Unified School District student IEPs.

The District's Special Education department has provided and will continue to provide ongoing training to case carriers and administrative designees on compliance with legal requirements of the development and implementation of IEPs. The District's Special Education department has established plans for providing training for related service providers (i.e. psychologists, speech & language pathologists, etc.) for completing legally defensible evaluations/assessments.

California State Auditor's Assessment of 6-Month Status: Partially Implemented

The district has partially implemented the recommendation through its staff review of current IEPs and attestation to their compliance with legal requirements, and it also recently updated its Special Education Reference Guide, which includes an IEP completion checklist to ensure IEPs are complete. However, the district's response does not address our recommendation to establish a robust process for identifying students who may have a disability and to appropriately and promptly evaluate those students.

60-Day Agency Response

All case carriers and/or service providers as part of their responsibility will review all IEPs for compliance and validate services as part of the beginning of the year process. Special Education Program Administrators will provide training and support as needed. Documentation that the review has taken place will remain on file with the students IEP. Special Education staff will work alongside our Director of Instruction and Curriculum to review our current Student Success Team (SST) process to ensure that students who are needing assessment are moving appropriately through the process. Special Education staff will update Special Education Handbook which provides an overview of the special education referral and evaluation process. The Special Education Handbook will be disseminated to staff. District staff will provide a training for related service providers (i.e. School psychologists) for completing evaluations/assessments.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #6 To: Bellflower Unified School District

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.

Annual Follow-Up Agency Response From December 2023

A special ed. handbook has been revised to include updates regarding IEP timelines, change of placement, and OAH and CDE case information guidance. All special ed. staff has been provided the reference guide via email and it will continue to be a working document. It will be a link as part of the weekly update that we are using to cummunicate regularly with special ed. staff throughout the District. This information is also shared with site administration.

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

1-Year Agency Response

The Special Education department reviewed cases involving Office of Administrative Hearings (OAH) and California Department of Education (CDE) cases to determine reasons for non-compliance. As a result of the review, the Special Education department has established procedures for responding to CDE and OAH complaints. An additional step that has been taken to memorialize the process by adding the process to the District's Special Education Reference Guide. This process will be reviewed with Special Education administrative and office staff at the beginning of the school year for compliance purposes. This review will serve as a reminder and or refresher for new and veteran staff.

California State Auditor's Assessment of 1-Year Status: Partially Implemented

In addition to the steps Bellflower has previously taken to implement this recommendation, we confirmed that the district added to its special education reference guide a section related to review instances of noncompliance, determine the reason for the noncompliance, and address similar problems in the future. However, Bellflower did not provide evidence that this new section within the reference guide was specifically communicated to staff. The district should communicate these updates to ensure its staff provide consistent and adequate services to its students with disabilities.

6-Month Agency Response

Within 5 days that the District receives notice from the CDE that the District was found to be non-compliant with special education regulations in either a CDE complaint, or OAH due process hearing, the Director of Special Education will review the notice and forward the notice to the Program Administrator that supports the site and/or programs that were found to be non-compliant for further review and to assist with developing plan of action.

Within 10 days of notice the Program Administrator that oversees the site where the non-compliance was found and the special education program administrator that supports the site will review the notice, records in question, and determine reason for non-compliance.

Within 20 days of notice staff will create a training that will be distributed to all Special Education staff and administrators that:

Identifies all areas of non-compliance

Instructs staff on replacement practices that will ensure future compliance

Provides staff with references to applicable state and federal regulations, District policy, and/or other documents that will provide support for staff

Within 30 days of notice, the training guide shall be distributed to all licensed and certificated special education staff and site administrators.

The District's Special Education department will meet all timelines, comply with requests for information, and take the appropriate steps to adhere to recommendations as advised by CDE.

The District has completed the following items:

Hired a Director of Special Education

Established regular Special Education Department meetings

Internal review to determine compliance with students' IEPs

Developed an annual professional development calendar

Providing additional Professional Development for our district office administrators in some of the following areas:

IEP Compliance

Administrative Designee

Inclusion

Alternative Dispute Resolution

Parent Training through the Mid Cities SELPA

California State Auditor's Assessment of 6-Month Status: Partially Implemented

Although the district asserted that the process described in its response was communicated to staff throughout the district during special education department program meeting, the district did not provide evidence that the process was memorialized in special education procedures.

60-Day Agency Response

The District Special Education Administration will review current Office of Administrative Hearing & California Department of Education cases and determine reasons for out of compliance. District The Special Education, administration will develop a protocol and/or procedures for identified area of non-compliance. The protocols/procedures will be shared with staff that may impacted by possible revision. Professional development training will be provided if needed to help with consistent and adequate services to all students with disabilities.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #7 To: Bellflower Unified School District

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.

1-Year Agency Response

The District made changes to the Contingency Plan based on the recommendations and has updated the plan on the website.

California State Auditor's Assessment of 1-Year Status: Fully Implemented

6-Month Agency Response

The plan has been updated and may be located by all stakeholders on our BUSD webpage under COVID 19 (https://www.busd.k12.ca.us/domain/4093).

California State Auditor's Assessment of 6-Month Status: Partially Implemented

The district's updated contingency plan identifies staff responsible for communicating school closures, but it does not include the methods of communication nor does it provide details about how the district plans to ensure it provides equitable access to distance learning to English learners, foster youth and youth experiencing homelessness, and students receiving special education services. Rather, the plan simply states that directors and program administrators who oversee these programs will work collaboratively with site administrators to provide additional resources and supports to parents and caregivers of these specific students.

60-Day Agency Response

The Contingency Plan has been updated and will be shared with all individuals responsible for implementing by October 2022. The Plan will be posted on the District's website.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #8 To: Bellflower Unified School District

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.

6-Month Agency Response

The District has responded to all records request. When documents were not able to be produced the District responded with language informing the requestor why the documents were not provided.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

Recommendation #9 To: Bellflower Unified School District

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.

6-Month Agency Response

Staff who are responsible for responding to Public Records attended a virtual training entitled "How to Respond to a Public Records Act Reques" on September 27, 2022.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

60-Day Agency Response

Staff will be attending a Public Records training.

https://sclscal.org/workshop/how-to-respond-to-a-public-records-act-request-k-12-ccd-3/

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #10 To: Bellflower Unified School District

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.

6-Month Agency Response

Procedures are established and training has been completed.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

60-Day Agency Response

Staff has developed procedures and align the responses with Board policy. Staff will be attending a training on public records request on September 27, 2022. Changes may be made to the procedures based on the information provided during the training.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #11 To: Bellflower Unified School District

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.

6-Month Agency Response

The District has reviewed its policy and established procedures and policies that are in alignment with current policy.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

60-Day Agency Response

The District will amend the administrative regulation 1340: Access to District Records after attending the training on September 27, 2022. The District is already retaining accurate records by using one centralized email address to respond, and using an excel sheet to track responses.

California State Auditor's Assessment of 60-Day Status: Pending

Recommendation #12 To: Bellflower Unified School District

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.

60-Day Agency Response

Based on this recommendation, the district has been working with Counsel to review all agendas prior to posting. Counsel reviews agendas and provides corrections as needed. Supportive documents are being submitted.

California State Auditor's Assessment of 60-Day Status: Fully Implemented

Recommendation #13 To: Bellflower Unified School District

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.

60-Day Agency Response

The Board as part of the Brown Act allows for public comment. Public comment for closed session is allowed prior to going into closed session. Comments regarding open session are allowed once the Board returns to Open Session. There is also an opportunity for the public to comment on non-agenda items. The Board president also has the discretion of allowing the public to comment on items out of order and has exercised that discretion to allow members of the public to directly address the Board on matters they feel strongly about communicating. The Board reviews the comments as part of the minutes and makes corrections as they see needed.

California State Auditor's Assessment of 60-Day Status: Fully Implemented

Recommendation #14 To: Bellflower Unified School District

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.

1-Year Agency Response

Board Items have been revised to include additional information that may have previously been provided as a Board Gram to the Board to help prepare them for the meeting. Any additional information that was previously provided via a Board Gram is also found attached as part of the agenda under additional information. Any presentations are provided to both the Board and the Public at the time of the meeting if they are not part of the posted agenda. Additionally all presentations are shared via BUSD News as a recap of the meeting.

California State Auditor's Assessment of 1-Year Status: Fully Implemented

6-Month Agency Response

The District provides the Public with the same Board Book agenda that this posted on agenda online. Documents are attached to the agenda online prior to the meeting. When the Board is provided with presentation documents or any other documents during the meeting, those documents are made available on a back table for the public to also view if needed. Additionally, the public may make a Public Records request for documents.

California State Auditor's Assessment of 6-Month Status: Partially Implemented

Although the district provides the public with more information in documents it attaches to its board agendas, we found it has not done so consistently. For example, the district provides its board and the public with a detailed report of expenditures by purchase order, which the district did not previously provide the public. However, the district did not provide the public with full information about revisions to its fiscal year 2022-23 budget that the board voted to approve at its December 15, 2022, regular meeting.

60-Day Agency Response

Commencing the June Board meeting the District has been providing detailed reports of expenditures as part of the posted agenda. During the meeting the District has copies available of any additional documentation being provided to the Board as part of their decision making. Additionally, any presentation provided at the Board meeting is provided as part of a BUSD news update that goes out on Fridays.

California State Auditor's Assessment of 60-Day Status: Partially Implemented

Bellflower did not substantiate that it fully implemented the recommendation. Specifically, Bellflower stated that it made copies available of additional documentation provided to the board, but it could not provide evidence that this was done. Furthermore, the attachments Bellflower made available online for select board meetings in 2022 showed that the district provided limited information about budget revisions and transfers of funds between major classifications.

Recommendation #15 To: Bellflower Unified School District

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.

60-Day Agency Response

The local control and accountability plan and achievement plans were part of the agenda as recommended. You may visit https://simbli.eboardsolutions.com/SB_Meetings/ViewMeeting.aspx?S=36030522&MID=12629 to view the agenda and attachment.

California State Auditor's Assessment of 60-Day Status: Fully Implemented

All Recommendations in 2021-108

Agency responses received are posted verbatim.