Santa Clara County Office of Education – Los Gatos Union Elementary School District Report

Extraordinary Audit of the Los Gatos Union Elementary School District Commissioned by the Santa Clara County Office of Education Administrative Agent Larry E. Reider 7/26/2007 Office of Kern County Superintendent of Schools Chief Executive Officer Joel D. Montero July 26, 2007 Colleen B. Wilcox, Ph.D., Superintendent Santa Clara County Office of Education 1290 Ridder Park Drive San Jose, CA 95131-2304 Dear Superintendent Wilcox, In December 2006, The Fiscal Crisis and Management Assistance Team (FCMAT) received a request from the Santa Clara County Office of Education for an Assembly Bill (AB) 139 extraordinary audit of the Los Gatos Union Elementary School District. The study agreement states that FCMAT will perform the following: 1. Review the procurement and inventory processes and practices of the district over a period of two fiscal years (2004-05 and 2005-06) for all fixed assets. Specific focus of the audit will concentrate on the procurement of equipment related to the technology department. 2. Review district policies and procedures related to public contract code sections 20111 and 22002 concerning bid limits for all capital projects funds. The review shall include an evaluation of independent contracts to determine whether district personnel violated the Public Contract Code. 3. Evaluate the district’s policies and purchasing procedures to determine if conflicts of interest existed in the award of independent contracts by district personnel. 4. Conduct a review of the district’s internal control process and procedures for absence tracking related to payroll and benefit irregularities for accrued vacation and sick leave. The attached final report contains the study team’s findings and recommendations. We appreciate the opportunity to serve you and we extend our thanks to all the staff of the Santa Clara County Office of Education and the Los Gatos Union Elementary School District. Sincerely, Joel D. Montero Chief Executive Officer FCMAT Joel D. Montero, Chief Executive Officer . . 1300 17th Street - CITY CENTRE, Bakersfield, CA 93 . 301-4533 Telephone 661-6 . 36-4611 Fax 661-63 . 6-4647 422 Petaluma Blvd North, Suite. C, Petaluma, CA 94952 Telephone: 707-775-2850 Fax: 707-775-2854 www.fcmat.org Administrative Agent: Larry E. Reider - Office of Kern County Superintendent of Schools Fiscal Crisis & Management Assistance Team TABLE OF CONTENTS i Table of Contents Foreword ...........................................................................iii Introduction ...................................................................... 1 Background ..............................................................................................................................................1 Study Team ..............................................................................................................................................3 Study Guidelines ....................................................................................................................................4 Executive Summary ......................................................... 7 Findings and Recommendations ................................... 9 Internal Controls/Fixed Asset Inventory ...................................................................................9 Bidding Practices .................................................................................................................................19 Conflicts of Interest ..........................................................................................................................23 Payroll Irregularities/Absence Tracking ..................................................................................27 Appendices ......................................................................29 FOREWORD iii Foreword FCMAT Background The Fiscal Crisis and Management Assistance Team (FCMAT) was created by legislation in accordance with Assembly Bill 1200 in 1992 as a service to assist local educational agencies in complying with fiscal accountability standards. AB 1200 was established from a need to ensure that local educational agencies throughout California were adequately prepared to meet and sustain their financial obligations. AB 1200 is also a statewide plan for county offices of education and school districts to work together on a local level to improve fiscal procedures and accountability standards. The legislation expanded the role of the county office in monitoring school districts under cer- tain fiscal constraints to ensure these districts could meet their financial commitments on a multiyear basis. AB 2756 provides specific responsibilities to FCMAT with regard to dis- tricts that have received emergency state loans. These include comprehensive assessments in five major operational areas and periodic reports that identify the district’s progress on the improvement plans Since 1992, FCMAT has been engaged to perform more than 600 reviews for local edu- cational agencies, including school districts, county offices of education, charter schools and community colleges. Services range from fiscal crisis intervention to management review and assistance. FCMAT also provides professional development training. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The agency is guided under the leadership of Joel D. Montero, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to requesting agencies. Study Agreements by Fiscal Year 80 70 60 50 40 30 20 10 0 92/93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 Projected Santa Clara County Office of Education – Los Gatos Union Elementary School District seidutS fo rebmuN Total Number of Studies....................637 Total Number of Districts in CA ..........982 Management Assistance.............................603 (94.66%) Fiscal Crisis/Emergency ................................34 (5.34%) Note: Some districts had multiple studies. Districts (7) that have received emergency loans from the state. (Rev. 4/3/07) Fiscal Crisis & Management Assistance Team INTRODUCTION 1 Introduction Background The Los Gatos Union Elementary School District is located in western Santa Clara County just east of the coastal Santa Cruz mountains. The district serves approximately 2,587 students at four elementary schools and one middle school. Enrollment declined slightly over the past five years. Assembly Bill 139 and Education Code Section 1241.5 (b) allow a county superintendent of schools to review or audit the expenditures and internal controls of any school district in his or her county if he or she has reason to believe that fraud, misappropriation of funds, or other illegal fiscal practices have occurred that merit examination. Fraud can include an array of irregularities and illegal acts characterized by intentional deception and misrepresentation of material facts. The principal mechanism for deter- ring fraud or illegal practices in an organization is a strong system of internal controls. Effective internal control processes provide reasonable assurance that a district’s opera- tions are effective and efficient; that the financial information produced is reliable; and that the district is operating in compliance with all applicable laws and regulations. The internal control structure includes the policies and procedures used by district staff, accounting and information systems, the work environment and the professionalism of employees. Education Code Section 42638 (b) states that if the county superintendent determines that there is evidence that fraud or misappropriation of funds has occurred, the county superintendent shall notify the governing board of the school district, the state controller, the Superintendent of Public Instruction, and the local district attorney. Ineffective internal controls may include, but are not limited to, the following: ● Failure to segregate duties and responsibilities of authorization. ● Unrestricted access to assets or sensitive data (e.g. cash, fixed assets, personnel records). ● Not recording transactions, resulting in lack of accountability. ● Not reconciling assets with the appropriate records. ● Unauthorized transactions. ● Unimplemented controls because of unqualified personnel. ● Collusion among employees where little or no supervision exists. The purpose of the audit report is to determine if sufficient documentation exists to further investigate the findings or if there is evidence of criminal activity that should be reported to the local district attorney’s office. In response to a formal written allegation, in December 2006, The Santa Clara County Office of Education requested that FCMAT conduct an extraordinary audit of Los Gatos Santa Clara County Office of Education – Los Gatos Union Elementary School District 2 INTRODUCTION Union Elementary School District. FCMAT solicited the assistance of the investigative firm Kessler International. The audit focuses on an examination of alleged fraud, misap- propriation of funds, or other illegal fiscal practices, as authorized by state Assembly Bill (AB) 139. The study agreement states that FCMAT will perform the following: 1. Review the procurement and inventory processes and practices of the district over a period of two fiscal years (2004-05 and 2005-06) for all fixed assets. Specific focus of the audit will concentrate on the procurement of equipment related to the technology department. 2. Review district policies and procedures related to public contract code sections 20111 and 22002 concerning bid limits for all capital projects funds. The review shall include an evaluation of independent contracts to determine whether district personnel violated the Public Contract Code. 3. Evaluate the district’s policies and purchasing procedures to determine if conflicts of interest existed in the award of independent contracts by district personnel. 4. Conduct a review of the district’s internal control process and procedures for absence tracking related to payroll and benefit irregularities for accrued vacation and sick leave. The specific findings of the review for Los Gatos Union Elementary School District are contained on pages nine through 27 under Findings and Recommendations. Fiscal Crisis & Management Assistance Team STUDY TEAM 3 Study Team The FCMAT study team was composed of the following members: Anthony Bridges Deputy Executive Officer FCMAT Atascadero, California Michael G. Kessler CrFA, CFE, CICA, DABFA, FABFE Kessler International 45 Rockefeller Plaza 20th Floor New York, NY 10111-2000 Timothy J. Stahl John Lotze Kessler International Public Information Specialist 45 Rockefeller Plaza 20th Floor FCMAT New York, NY 10111-2000 Bakersfield, CA Santa Clara County Office of Education – Los Gatos Union Elementary School District 4 STUDY GUIDELINES Study Guidelines Kessler International functioned as a subcontractor to conduct an in-depth audit to deter- mine if any instances of fraud, misappropriation of funds or other illegal fiscal practices may have taken place in the Los Gatos Union Elementary School District in fiscal years 2004-05 and 2005-06. If fraud was determined to have occurred, the investigation of those areas could be extended to include two additional years. Audit Findings Classifications Each audit finding is classified as a material weakness, a reportable condition or an area for management improvement. These classifications are provided to assist the district in developing a corrective plan of action. The district’s plan should first address the mate- rial weaknesses, then the reportable conditions, and finally the areas for management improvement. Material Weakness Material weaknesses are deficiencies in the district’s internal controls that are so serious that errors or fraud may occur and not be detected in a timely manner by employees during the normal course of business. A material weak- ness may also be a violation of current laws or regulations. A material weak- ness is the most serious type of finding. Reportable Condition A reportable condition is a significant deficiency in the design or operation of the district’s internal control processes that could adversely affect the district’s ability to record, process, summarize and report financial data. Management Improvement A management improvement is not a material weakness or reportable condi- tion, but provides suggestions for improving the district’s operations to con- form to industry best practices. FCMAT representatives visited the district in February and March 2007 to conduct interviews, collect data and review documents. Specifically, FCMAT reviewed business records including board policies, regulations, manuals and financial reports secured from various district departments and from independent sources. The review process also included interviews with current and former district administrators, teachers and other employees to develop information concerning any alleged mismanagement or fraud during the past two fiscal years. Fiscal Crisis & Management Assistance Team STUDY GUIDELINES 5 This report is the result of those activities and is divided into the following sections. I. Executive Summary II. Internal Controls, Fixed Assets and Inventory Control III. Bidding Practices IV. Conflicts of Interest V. Payroll Irregularities and Absence Tracking Santa Clara County Office of Education – Los Gatos Union Elementary School District 6 Fiscal Crisis & Management Assistance Team EXECUTIVE SUMMARY 7 Executive Summary FCMAT found that most personnel at the Los Gatos Union Elementary School District are dedicated and competent employees who perform critical work to ensure the educa- tion, security and well being of the district’s students and assets. While all employees in the organization have some responsibility for internal controls, the governing board, superintendent and upper management are ultimately responsible. These leaders must identify information and communicate it clearly and in a timely manner so that personnel can carry out their responsibilities. Every organization faces a variety of internal and external risks that must be identified, assessed and managed. During the course of the audit, FCMAT found significant material weaknesses in the district’s internal controls related to inventory control and conflicts of interest, which indicated areas in which fraud and/or abuse occurred. The district’s administration reports that the district is working to establish stricter inter- nal controls and business practices commonly used by local educational agencies. Internal Controls, Fixed Assets and Inventory Control FCMAT learned that over the past ten years a significant amount of technology equip- ment and other assets purchased by the district are unaccounted for through the inventory process. In addition, information provided indicates that between 1997 and the present the district has filed more than twenty complaints with the Los Gatos Police Department regarding the theft of computer-related equipment, with losses totaling approximately $288,000. Inventory shrinkage or loss of district assets were due to a combination of suspected thefts, administrative errors and miscommunication between the district and the contractor that performed the physical inventory. Additional documentation indicates that administrative personnel did not follow estab- lished purchasing and inventory practices. In lieu of confirmation by physical inspection or receiving documents, the district paid invoices based on verbal confirmation that the equipment was received by district personnel. In many instances, serial numbers, model numbers and/or an adequate description were not provided on purchase orders and invoices submitted for payment. Bidding Practices FCMAT reviewed multiple contracts and change orders applicable to various construction projects and vendors and determined that a number of projects and change orders were not bid in accordance with provisions of the Public Contract Code. Internal control weak- nesses included contract files lacking the proper information and documents identified as missing. In addition, although district policies limit contract changes to no more than 10% of the original contract, numerous contract changes reviewed were significantly higher. Santa Clara County Office of Education – Los Gatos Union Elementary School District 8 EXECUTIVE SUMMARY Conflicts of Interest Personal relationships between district employees and vendors or consultants who do business with the district are described in this report. The resulting conflicts of interest are evidenced by contracts and invoices involving the district and an inspection company owned by a close friend of a district employee. Payroll Irregularities The leave reporting and tracking of administration employees is flawed and in some cases nonexistent. Days off taken by district administrative employees were not accounted for properly or could not be tracked appropriately. Regular external audits are a strong deterrent to mismanagement and fraud, but they cannot serve as the only method of ensuring accountability. It is imperative that addi- tional resources be dedicated to reviewing the documentation and allegations disclosed during the audit process so that additional documentation can be developed to hold the responsible parties accountable, restore the diminished morale of district personnel and re-establish the community’s confidence related to the events recorded in this report. Fiscal Crisis & Management Assistance Team INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 9 Findings and Recommendations Internal Controls, Fixed Assets and Inventory Control Legal Provisions Generally Accepted Accounting Principles (GAAP) require school districts to maintain a list of all fixed assets (land, building and equipment) for accountability. Education Code section 35168 requires that the governing board establish and maintain a historical record of all items of equipment including the cost, date of acquisition, location of use, and time and method of disposal. Title 34 of the Code of Federal Regulations, Part 80.32, requires the district to maintain a record of all equipment purchased with federal funds. The district is also required to perform a physical inventory of property purchased with federal funds every two years and reconcile the physical inventory to the property records at least every two years. Definition of Internal Controls A system of internal controls consists of policies and procedures designed to provide management with reasonable assurance that the school district achieves its objectives and goals. Traditionally referred to as hard controls, these include segregation of duties, limiting access to cash, management review and approval, and reconciliations. Other types of internal controls include soft controls such as management tone, performance evaluations, training programs, and maintaining established policies, procedures and standards of conduct. The internal control environment also includes the integrity, ethical values and competence of personnel; the philosophy and operating style of management; the way management assigns authority and responsibility and organizes and develops its people; and the attention and direction provided by the governing board and executive management. Effective Internal controls are designed to ensure the following: • Effectiveness and efficiency of operations. • Reliability of financial reporting. • Compliance with applicable laws and regulations. Internal controls can provide only reasonable assurance, not absolute assurance, that the district will be successful in achieving its goals and objectives. Santa Clara County Office of Education – Los Gatos Union Elementary School District 10 INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL District Responsibilities The district is responsible for maintaining an accounting system to record acquisitions, identify how and where property is used, and note its condition and disposition when it is no longer useful. This documentation is valuable for evaluating the potential service- ability and longevity of future purchases. Shrinkage or theft from the district’s warehouse or inventory storage area can significantly reduce the district’s ability to meet demands from school sites. Implementing an inventory tracking system, performing frequent and unscheduled inventory audits and limiting access to storage areas are some of the best defenses against loss of assets. An important function of the governing board is to clearly delegate responsibility for the tracking and care of district property. Procedure 410 of the California School Accounting Manual outlines procedures for conducting a physical inventory of property and equip- ment. Capital assets consist of property and equipment of material value that have an initial useful life extending beyond a single financial reporting period. Examples include computers, office furniture, vehicles and machinery. Procedure 430 of the California School Accounting Manual provides recommendations for recordkeeping for capital assets. These are in addition to the inventory requirements of Education Code section 35168, which are necessary to comply with generally accepted accounting principals (GAAP), and the requirements of federal funding agencies. To establish the proper internal control processes, an inventory should be taken at least annually. Allowances must be made for overages and shortages of school property as indicated by the physical inventory. The California School Accounting Manual, Procedure 330, defines the following areas for which school districts are required to record capital outlay expenditures: equipment; equipment replacement; books and media for new school libraries or major expansion of school libraries; buildings and improvement of buildings; and land and land improve- ments. The recommendations for permanent property records are minimum standards that meet legal requirements and comply with commonly accepted property accounting practices. District Practice The district’s governing board currently assigns responsibility for district property to the district’s administrative staff. Based on the district’s past performance and history of lost equipment, FCMAT believes that the responsibility of protecting the property in use at each district facility would be better given to the district site administrators or designated school site staff members. Fiscal Crisis & Management Assistance Team INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 11 Assets and Inventory Control No single person or department should be able to place orders or secure contracts for goods and services, prepare receiving or completion documents and verify payments. These functions are considered incompatible because an employee could create a ficti- tious order, resulting in a payment. The concept of separating incompatible functions is called segregation of duties and is considered a primary deterrent to fraud and abuse. FCMAT learned that over the past ten years a significant amount of technology equip- ment and other assets purchased by the district were not accounted for in the district’s inventory process. Information also indicated that the district has filed more than 20 complaints with the Los Gatos Police Department between 1997 and the present regard- ing the theft of computer equipment, with losses totaling approximately $288,000. These losses include specific claims in excess of $200,000, $30,000 and $15,000, respectively. The latest claim of $200,000 in August of 2006 has not been submitted to the district’s insurance provider. During FCMAT’s initial discussions with district representatives, inventory documenta- tion was provided indicating that $281,597.11 of computer-related equipment, consisting of Cisco switches, routers and Apple Macintosh computers, was not accounted for between fiscal years 2004-05 and 2005-06 (see Appendix A). This documentation was produced from a review of purchase orders and a comparison of those purchase orders to the 2006 inventory completed by the district’s outside consultant. According to documen- tation and interviews with district staff, equipment disappeared shortly after many of the district’s purchases were made and was not included on the inventory reports. FCMAT found serious deficiencies in the district’s internal control processes related to inventory control and the purchase of technology equipment. It was reported in interviews that technology equipment was purchased by the district and delivered to a district information technology department (IT) employee, who had the authority to approve the payment to the vendor. No documented records are available to determine whether a large amount of inventory was ever received. This consists of an additional $54,677, for a total loss over a two year period of $336,274.11 (see Appendix B). Interviews indicated that employees in the district’s business office were instructed to pay invoices based on verbal approval that the equipment had been delivered. The district was unable to produce any proof of delivery such as reports or vendor records indicating when or to whom the equipment was deliv- ered. The lack of specific records and serial numbers significantly impedes the ability to track and monitor equipment. Santa Clara County Office of Education – Los Gatos Union Elementary School District 12 INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 2005-06 Physical Inventory The district provided FCMAT with multiple reports prepared by an outside inventory consultant. The consultant’s report for the 2005-06 fiscal year indicates that a total of $271,374.83 of technology equipment and other equipment assets were not accounted for through existing inventory practices (see Appendix C). FCMAT noted that this amount is clearly understated because the acquisition cost of numerous assets was listed as $0 or $1 when the value was unknown. The district did not write off or delete any assets missing from the 2004-05 physical inventory, so items were carried forward to the 2005-06 fiscal year. Upon the completion of this audit, district staff will need to prepare for the 2006-07 final inventory by adjusting the physical inventory for items that are not accounted for. 2006-07 Physical Inventory According to minutes from a report made to the district’s budget advisory committee, the latest partial inventory completed through February for the 2006-07 fiscal year indicates no variances. The report made to the budget advisory committee was a sampling of cur- rent requisitions and purchase orders from July 1, 2006 through February 2007 and does not include the total inventory (see Appendix D). A reorganization of the information technology (IT) department and a heightened awareness of losses has resulted in recent improvements in tracking and recording district assets. The inventory was completed only after the district’s contracted vendors conducted multiple re-counts of assets. In some cases assets were not removed from boxes, did not have visible inventory tags or had to be located by district personnel. These issues are not uncommon in the inventory of fixed assets because of the many variables that can exist when valuing total inventory. For example, items that were previously included in the inventory may have been removed for surplus, decreased below the $500 asset value threshold, or not located. A variety of documentation, including reports to the local police department and insur- ance claims, indicates that both the current and past district administrations were aware of missing technology equipment for approximately than 10 years. The district has been losing expensive technology equipment for approximately 10 years. The responsibility for verifying the receipt of and accounting for hundreds of thousands of dollars in equipment was left to a single employee, creating a serous material weak- ness in the district’s internal control processes for tracking assets. The Los Gatos Police Department is continuing to investigate the district’s numerous complaints of theft or missing equipment. The first step in creating a loss prevention program is acknowledging that employee theft is a real issue. Implementing a loss prevention program soon after detecting losses can prevent further losses, increase productivity and improve employee morale. Whenever activity such as the alleged theft of district equipment continues over a long period, employee morale can be negatively affected by the lack of corrective action. Fiscal Crisis & Management Assistance Team INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 13 . Surplus Inventory Multiple employees interviewed indicated that the district has not sold any surplus technology equipment in the past. The district informed FCMAT that following the most recent inventory in 2007 the district planned to sell certain technology equipment. The district recently sold 167 Apple computers to the Live Oak School District for $1 each. Inventory records indicate that the date of purchase and cost may have warranted a higher dollar value or a use other than surplus. The inventory records provided to FCMAT indi- cate that this equipment ranged from three to eight years old. An effective inventory system requires that records be maintained regarding the disposi- tion of school property and equipment. A capital outlay disposition request form should be completed whenever there is a change in the disposition of school property or equip- ment (see Appendix E for a sample form). The district currently uses a series of excel spreadsheets that do not adequately track additions, deletions and surpluses of assets. To enable the maximum use of school property and equipment, districts often make inter- departmental transfers or loans. To record this, districts often use a disposition request form that typically includes validation of the property identity, the transaction date, and the location and signatures of the releasing and receiving employees. The capital property inventory should be updated if an item is lost, stolen or identified as surplus. A record can be maintained using the capital outlay disposition request form. An analysis of the circumstances of the loss is typically required, as is certification that the designated administrative officer has reviewed the loss. After the analysis and certifica- tion, the removal of the item from accountability can be presented to the governing board for approval. Property that has reached the end of its useful life should be accounted for and recorded on a form such as the capital outlay disposition request form. The process can be initiated with a signed statement from a designated employee giving the reason for retirement of property. Disposal and replacement of the property should follow estab- lished procedures, including an inventory record of the time and mode of disposal. Property that is no longer worth $500 but is still in use may be removed from the inven- tory records. A signed statement by a designated employee specifying that the property’s value has fallen below $500 can initiate a review for possible removal from inventory records. District Inventory and Asset Practices The district office, maintenance facilities and information technology departments were reviewed to determine the district’s practices for inventory control and equipment stor- age. Various equipment, some of which the district considers to be surplus, is stored in large boxes or stored outside and exposed to environmental deterioration. Photographs of the surplus equipment follow: Santa Clara County Office of Education – Los Gatos Union Elementary School District 14 INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL Use of Local Bond Funds Invoices related to the purchase of technology equipment valued at approximately $743,00 show that local bond funds have been used for purposes that may not be stipu- lated in the ballot language. Because of this finding, FCMAT reviewed all expenses related to the use of bond funds for technology-related equipment and projects and found that they have been used for purposes that may be inappropriate. Fiscal Crisis & Management Assistance Team INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 15 The official ballot, dated June 5, 2001, states the following: To renovate 40-50 year old neighborhood schools, improve student safety condi- tions, relieve classroom overcrowding and qualify for State matching funds, shall the Los Gatos Union Elementary School District, with annual audits/citizen oversight, replace leaking roofs, fix bathrooms and replace aging plumbing, upgrade electrical wiring to accommodate technology, renovate science labs and libraries, modernize school facilities, acquire/construct classrooms, replace aging ventilation systems, remove asbestos, and improve school sites by issuing $91 million of bonds, at legal interest rates? A portion of the district’s $91 million in bond funds was used to purchase technology equipment as shown in the following: Project/Vendor Total Expenditures VOIP Project $250,734 CDW $186,863 Totally Networked $302,451 Apple Computer $3,501 Total $743,549 In interviews, district personnel indicated that the district was aware that these funds were being used to purchase technology equipment and that the business office has made transfers of the purchase orders to other funds. Corrections have been made based on the information contained in Appendix G; however, the majority of items in question are still outstanding and should be reviewed. The above list provides a summary of the vendors and dollar amounts reviewed. The district indicated that once they became aware of inap- propriate charges, they began to make the appropriate corrections, which the district plans to have completed by the close of the current year’s books. In addition, a percentage of salaries and benefits for employees in the technology and food service departments was charged to the bond fund. This finding indicates a serious material weakness in the district’s internal control processes as they relate to the effec- tiveness and efficiency of operations, the reliability of financial reporting and compliance with applicable laws and regulations. Santa Clara County Office of Education – Los Gatos Union Elementary School District 16 INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL Recommendations The district should 1. Identify and establish a record of property at the time of acquisition, and physically inventory all equipment semi-annually thereafter. Each school should also maintain its own inventory and submit it to the district annually for reconciliation with the district’s records. This process will provide the district with the proper segregation of duties for internal controls. The inventory should include a record of the following, at a minimum: a. The item description and asset code in the nomenclature list. b. A sequential numbering of each piece of equipment using a district identification number. Decals, fiber tags, or other means of permanent marking should be used. The inventory tags should be placed in a standard location on each item to facilitate physical inventory. c. A record of the manufacturer’s identification number for each item that has such a number. d. The actual cost and current market value for all items currently valued at $500 and above. Actual cost should include invoice cost paid by the district, including any sales tax, shipping, handling and installation costs. A reasonable cost estimate may be used if the actual cost is unknown. The governing board should approve the fair market value of donated items as of the date of acquisition (see also Procedure 430 of the California School Accounting Manual). e. The date of acquisition and the estimated date and mode of disposal. f. The current location where each item will be used. 2. Assign each item of equipment to the custody of an individual. Each school principal should be responsible for all equipment at his or her school. The equipment records required by law may also be expanded to include information such as maintenance requirements and replacement schedules [EC section 35168; CCR 16023(d), 59023(e)]. 3. If an item was purchased with discounts from the Schools and Libraries Universal Service Support Mechanism (E-rate program), this information should be included in the inventory records along with other recommended data. For E-rate equipment and components of supported internal connection services, districts must retain asset and inventory records sufficient to verify the location of the equipment for a minimum of five years after purchase. To prevent audit issues, records should include the make, model, serial number, physical location, delivery and/or installation date(s), funding request letter, customer bill reference number(s), pre-discount cost, non-discount portion, and reference number (e.g., check number) of the payment of the non-discount portion. Fiscal Crisis & Management Assistance Team INTERNAL CONTROLS, FIXED ASSETS AND INVENTORY CONTROL 17 4. Develop a capital outlay disposition request form and complete the form whenever there is a change in the disposition of school property or equipment. A sample form is provided in Appendix E. 5. Implement stricter oversight of the purchase and inventory of capital equipment, including semi-annual physical inventories, to address the audit findings in this area. This practice should continue until the district can demonstrate that variances from the physical inventory process do not exceed a specified value or percentage threshold established by the governing board. 6. Consider purchasing computer theft recovery, data protection and secure asset tracking software to enable accurate and secure tracking of computer assets. 7. Consider creating a Web page form or telephone hotline for employees to contact the district regarding any suspicious activity. A sample form is provided in Appendix F. 8. Review purchase orders and corresponding equipment in the amount of $54,677 that were purchased and not included in the inventory. At a minimum, the district should contact all vendors and request proof of delivery with corresponding serial numbers and, if necessary, file police and insurance reports. 9. Request a written legal opinion from bond counsel regarding the use of bond funds to purchase technology equipment and pay technology-related salaries and benefits. Santa Clara County Office of Education – Los Gatos Union Elementary School District 18 Fiscal Crisis & Management Assistance Team BIDDING pRACTICES 19 Bidding Practices Legal Provisions Public Contract Code sections 20111 and 22002 require school districts to bid and award to the lowest responsible bidder any contract for $15,000 or more for the construction, reconstruction, erection, renovation, alteration, improvement, demolition, and repair of publicly owned, leased or operated facilities. Public Contract Code section 20116 prohibits splitting or separating into smaller work orders or projects any work, project, service or purchase for the purpose of evading the law requiring competitive bidding. District Contract Processes During the audit, it was alleged that contracts are not bid in compliance with Public Contract Code sections 20111 and 22002. In addition, some documents were missing and some contract files did not contain the required information. A review of contracts and change orders applicable to various construction projects and vendors indicated that cer- tain projects and change orders were not bid in accordance with provisions of the Public Contract Code. In many instances the contract was signed, and in some cases work was begun, before the contract was approved by the governing board. No documentation or evidence could be produced indicating that the contracts listed in Table 1 were bid in accordance with the provisions of the Public Contract Code. Table 1: Contracts not in accordance with Public Contract Code Contract Issued To Amount Notes No. 007094 playgrounds $19,390.40 This contract lists the compensation to be a flat Unlimited rate of $17,390.40; however, the budget code area indicates the amount to be $19,390.40. In addition, a change order for this contract in the amount of $5,923, or 31% of the original contract price, was issued on January 16, 2007 007661 Lowery $34,460.02 Approved August 1, 2006. Construction Engineering 006157 Central Coating $68,300 Approved April 10, 2006. This contract was treat- Company, Inc. ed as a purchase order. 147 O’Grady paving, $34,800 This contract was for paving the maintenance yard Inc. parking lot. The contract indicates that the work was performed from April 18 through May 30, 2005. The contract was not signed until early May 2005. Santa Clara County Office of Education – Los Gatos Union Elementary School District 20 BIDDING pRACTICES Change Orders A sampling of change orders revealed several instances when change orders in excess of 10% of the original contract value were issued for construction contracts or professional services and were not bid. According to Article 3 of the district’s policy and procedures manual, the following procedures have been put in place regarding change orders: A school district does not have to secure bids if the cost of changing a contract does not exceed the greatest of: 1. $15,000 if work is to be done by a private contractor; 2. $7,500 if work is to be done by day labor or force account; 3. $56,900 if supplies are to be furnished, sold, or leased; and 4. 10% of the original contract price. Table 2 contains a summary of the change orders reviewed during the audit. Table 2: Summary of Change Orders Reviewed CONTRACT CONTRACT CHANGE PERCENTAGE NUMBER VENDOR AMOUNT ORDER(S) OF CHANGE 22 Van Anna Kober $20,000.00 $4,650.00 23% 10 Syserco Inc. $246,800.00 $29,999.64 12% 136 Leadership Connection $10,000.00 $8,300.00 83% Ludlow Inspection 43 Service $9,787.50 $6,560.00 67% Ludlow Inspection 89 Service $385,184.00 $77,582.00 20% 23 Lorenzo Smith $41,000.00 $25,000.00 61% 7 Andrea Butler $5,000.00 $1,000.00 20% 4 HP Inspections $50,000.00 $11,795.50 24% Golden State Labor 6128 Compliance $53,997.00 $21,359.00 40% 6011 Syserco Inc. $15,900.00 $6,200.00 39% Golden State Labor 6127 Compliance $66,702.00 $25,526.00 38% Fiscal Crisis & Management Assistance Team BIDDING pRACTICES 21 The limited documentation reviewed and information obtained during the audit indicates that some contracts were not bid as required by Public Contract Code sections 20111(a) (b) and 22002(c). In addition, several change orders were not bid in accordance with the policies specified in the district’s policy and procedures manual. No single person or department should be able to place orders or secure contracts for goods and services, prepare receiving or completion documents and verify payments. These functions are considered incompatible because an employee could create a ficti- tious contract resulting in a payment. Segregating these functions and duties is a primary deterrent to fraud and abuse. A review of the district’s contracts, bids and change orders found a serious material weak- ness in the district’s internal control processes related to the effectiveness and efficiency of operations, the reliability of financial reporting, and compliance with applicable laws and regulations. Recommendations The district should: 1. Develop and implement more stringent oversight regarding the bidding and hiring of vendors and contractors, and ensure that existing district guidelines for changes to contracts are adhered to. 2. Use these findings as the basis for additional audit work applicable to construction costs and contracts with vendors. 3. Ensure that all purchase orders or contracts for work to be performed are in compliance with the Public Contract Code and are reviewed and approved by the district’s chief financial officer to provide segregation of duties for proper internal controls. Santa Clara County Office of Education – Los Gatos Union Elementary School District 22 Fiscal Crisis & Management Assistance Team CONFLICTS OF INTEREST 23 Conflicts of Interest Legal Provisions Under certain circumstances, public employees are legally required to disqualify them- selves from making, participating in or attempting to influence governmental decisions that will affect their economic interests. The Fair Political Practices Act requires every state and local government agency to adopt a unique conflict-of-interest code. The code lists each position filled by individuals who make or participate in making governmental decisions that could affect their personal economic interests. The code also requires individuals holding those positions to periodi- cally file Form 700 disclosing certain personal economic interests as determined by the code’s disclosure categories. These individuals are called designated employees or code filers. A conflict of interest is a situation in which someone in a position of trust, such as a school official, has a competing professional or personal interest, which can make it dif- ficult to fulfill his or her duties impartially. A conflict of interest can create an appearance of impropriety that can undermine confidence in the district’s transactions. A conflict of interest exists even if no unethical or improper act results from it. Employees with broad decision making authority must disclose more interests than those in positions with limited discretionary authority. For example, an employee may be required to disclose only investments and business positions or income from businesses, or may not be required to disclose real property interests. In addition, certain consultants to public agencies may qualify as public officials because they make, participate in making, or act in a staff capacity for, governmental decisions. One form of conflict of interest includes family interests, in which a spouse, child or other close relative is employed or applies for employment, or where goods or services are pur- chased from a relative or a firm controlled by a relative. For this reason, many employ- ment applications ask if a potential applicant is related to a current district employee. If this is the case, the relative can then recuse themselves from any hiring decisions. Employees with a conflict of interest are expected to recuse themselves from decisions where such a conflict exists. The requirement for recusal varies depending on the cir- cumstance and profession and is determined by common sense ethics, codified ethics or statute. For example, if the governing board of a government agency is considering hiring a consulting firm and a partner of one of the firms being considered is a close relative of one of the board members, then that board member should not vote on which firm is to be selected. In addition, to minimize any conflict, that board member should not participate in any way in the decision, including discussions. Disclosure alone is often not sufficient to avoid conflicts of interest because it does not eliminate the risk of bias, the temptation for irresponsible conduct, the public and regula- Santa Clara County Office of Education – Los Gatos Union Elementary School District 24 CONFLICTS OF INTEREST tory concerns about the possibility of misconduct, or the appearance of impropriety. A process that requires additional checks and balances, such as additional reviewers, can often prevent conflicts of interest. At every step in the process, attempts should be made to isolate individuals who have a conflict of interest from all decision making functions. District Conflicts of Interest FCMAT reviewed documentation alleging that certain district employees have improper relationships with vendors or consultants, resulting in a conflict of interest. Many of the allegations involved key district employees with significant responsibilities and job func- tions. During interviews, it was alleged and documentation was provided indicating that an employee of the district’s facilities department and a local vendor who contracts with the district for construction services may have violated specific provisions of the California Fair Political Practices Act. Specifically, allegations were made that a district facilities department employee has a family member working with the contractor or vendor of record, creating a direct conflict of interest. The contractor has served as the Division of the State Architect Inspector of Record on a majority of the district’s construction proj- ects. The contractor hired this family member to serve as an assistant inspector on several district construction projects. A review of the contracts, invoices and inspection reports associated with the inspection service indicated that the inspection service received approximately $1.4 million from July 2003 through March 2007. The vendor bills the district based on a percentage of the work completed, with a “not to exceed” clause, despite the fact that the base price in the contractor’s proposal is considerably lower in most cases. The vendor’s bills lacked any specificity regarding the work performed, the days worked, or the hours spent. In addi- tion, the district and the district’s facilities employees were either unable or unwilling to provide a job log as required by statute. Copies of all time logs were requested twice by the facility modernization project coordinator; however, the contractor refused to provide them for review. Every invoice reviewed applicable to the inspection service included a notation to “please rush” the payment. Invoices are submitted in the middle of the month prior to the comple- tion of the work. Business office personnel indicated that they received instructions from the facilities department to pay these invoices immediately; the reason given was that the district is a small district and has the ability to prepay this contractor. The district’s busi- ness office also receives frequent calls from the contractor to expedite payments. Based on the information reviewed applicable to the inspection service, FCMAT has con- cerns regarding the personnel used to inspect the projects and the time spent and billed for by the contractor. Documentation includes invoices for two overlapping projects, and FCMAT found that the inspector describes his work as “full time T-24 required project inspections, daily reports, semi-monthly reports, RFI review and meeting.” Fiscal Crisis & Management Assistance Team CONFLICTS OF INTEREST 25 A review of the inspection reports submitted to the district by the inspection service indi- cates that a company named TLC Construction was a subcontractor/general contractor for the Daves Avenue project, performing exterior wood trim installations. Documentation indicates that the inspection service contractor was inspecting work performed by a company that is owned by a family member. Discussion with personnel at the Division of State Architects has confirmed that this is a clear conflict of interest which should be referred to the appropriate legal authorities and that a new inspection of the work should be performed. The district reported that it received conflicting information from a local representative of the Division of State Architects stating that a conflict of interest did not exist. Written documentation should be requested from the Division of State Architects to validate whether or not a conflict of interest exists in this type of working relationship. In addition, documentation secured from the general contractor for the Daves Avenue project indicates that Tristan Ludlow Construction, a company owned by the son of the inspection service contractor, was also paid to provide rough carpentry work. The documentation provided indicates that the general contractor paid Tristan Ludlow Construction $204,230 for this work. In addition, a company called Escape Group was formed with the intent to perform work and is owned by both a district facilities department employee and the inspection service contractor. A review of the district facilities department employee’s California Form 700 found no evidence that this employee reported any association or business with the inspection service contractor. Although the aforementioned individuals formed this rela- tionship, FCMAT found no business activity had been performed by Escape Group. Facilities department employees indicated that the Inspector of Record is paid a lump sum flat rate for all services performed. When asked whether the contracts were ever put out to bid, the response was no. The facilities department also confirmed that a family member of a district employee is employed by the inspection service. When asked why the district does not have logs of the inspection service contractor’s time spent on the job, the facilities department employee stated that he has never questioned any of the invoices or supplemental documents provided by the inspection service. To meet visibility mitigation requirements of the City of Monte Sereno, Tristan Ludlow Construction, a company owned by the son of the inspection service contractor, was con- tracted by the district in the amount of $8,500 to install a trellis on the side of the Daves Avenue School. Although FCMAT reviewed multiple bids, including a bid in excess of $20,000, FCMAT has concerns regarding the amount paid for the work, which is depicted in the following photographs. Santa Clara County Office of Education – Los Gatos Union Elementary School District 26 CONFLICTS OF INTEREST Based on a review of documentation applicable to conflicts of interest and district contracts, FCMAT found a serious material weakness in the district’s internal control processes related to the effectiveness and efficiency of operations, the reliability of financial reporting and compliance with applicable laws and regulations. Recommendation The district should: 1. Ensure that the district’s governing board and administration conduct an in-depth review of the district’s conflict of interest policies and of Forms 700 filed by employees. 2. Ensure that the district’s administration and designated employees complete ethics training regarding the roles and responsibilities of public officials as related to conflicts of interest and the Fair Political Practices Act. 3. Revisit its agreement with the current Inspector of Record and competitively bid future projects. Fiscal Crisis & Management Assistance Team pAYROLL IRREGULARITIES AND ABSENCE TRACkING 27 Payroll Irregularities and Absence Tracking To track absences, the district uses the Substitute Employee Management System (SEMS), which is not interfaced with the district’s financial system. The district has not implemented the Quintessential School System (QSS) position control and absence tracking module. The district reported that all employee leave (sick leave and vacation) is tracked using SEMS, then reviewed by the district office. Table 2 shows the district’s total accrued liability for compensated absences (vacation only) as indicated in the district’s independent audit. Table 2: Total Accrued Liability for Compensated Absences (vacation only) Certificated Classified & Fiscal Year Management Management Total 2004-05 $54,800 $59,028 $113,828 2005-06 $11,725* $42,854 $54,579 *One component of the decrease in the certificated management classification from 2004-05 to 2005-06 was a large payment of accrued vacation to a retiring employee. FCMAT reviewed allegations that certain administrative personnel frequently take vaca- tions, long weekends, and leave early from work, resulting in substantial abuse of allotted leave time. According to the district’s personnel department, employees in this classification use a positive work year calendar, which records official time and tracks the attendance of indi- vidual employees. The district indicated that it requires each employee to fill out a posi- tive work year calendar indicating all leave and days worked. The personnel department staff track leave using FileMaker, a database application. According to district personnel, administrators are required to work 225 days per year and each employee is entitled to 23 vacation days; 13 holidays; and 12 sick days, which include personal necessity days and three personal days. Multiple requests were made for copies of all positive work year calendars for fiscal years 2003-04 through 2006-07 for several employees. Many of the positive work year calen- dars for 2003-04 and 2005-06 were missing and could not be located. Copies of the confirmed personnel leave balance worksheets for seven employees for 2004-05, 2005-06 and 2006-07 were reviewed. These documents list the vacation days, sick days, personal days and personal necessity days used by the employee. According to documents received from the district’s personnel department, personal necessity leave can be taken from the individual’s sick leave balance. FCMAT also requested copies of the positive work year calendars from 2004-05 and 2005-06 and the confirmed personnel leave balance worksheets for six other district employees. Because a number of the positive work year calendars were missing from the employees’ personnel files, FCMAT was able to review only a sampling of these docu- Santa Clara County Office of Education – Los Gatos Union Elementary School District 28 pAYROLL IRREGULARITIES AND ABSENCE TRACkING ments. FCMAT found discrepancies between the information in some of the personnel leave balance worksheets and the corresponding positive work year calendars. Based on the information provided, the finding regarding payroll irregularities and leave tracking should be classified as a reportable condition. This finding identifies a significant deficiency in the design or operation of the district’s internal control processes that could adversely affect the district’s ability to record, process, summarize and report financial data. Recommendations The district should: 1. Conduct a complete reconciliation of all leave used by administrative personnel to determine the exact dates that employees used approved leave during the past two fiscal years. Fiscal Crisis & Management Assistance Team AppENDICES 29 Appendices Santa Clara County Office of Education – Los Gatos Union Elementary School District 30 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 31 Appendix A: Inventory Documentation indicating that computer-related equipment, consisting of Cisco switches, routers and apple Macintosh computers, was not accounted for Santa Clara County Office of Education – Los Gatos Union Elementary School District 32 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 33 FY 04/05- FY 05/06 Vendors Totally Networked (only CISCO products) Date Paid Warrant Item Price Quantity Amount 8/5/2004 92135458 CISCO 2950-24 1,677.88 2 3,355.75 CISCO 2950-24 1,786.13 8 14,289.00 9/24/2004 92152133 Catalyst 4000-Fisher 3,296.21 1 3,296.21 Catalyst 4000 Ethernet 2,110.88 1 2,110.88 9/30/2004 92154272 CISCO 2950-48 3,355.75 6 20,134.50 11/30/2004 92177350 CISCO 2950-48-Fisher 3,355.75 3 10,067.25 CISCO 2950-24 1,786.13 8 14,289.00 9/7/2004 92145254 CISCO 2950-48 3,572.25 1 3,572.25 CISCO 2950-24 1,840.25 1 1,840.25 CISCO 3740 10,500.25 1 10,500.25 CISCO 4 port Network Module 2,543.88 1 2,543.88 CISCO GB NM 3,680.50 1 3,680.50 CISCO 4006 8,768.25 1 8,768.25 CISCO 2950-24 1,786.13 12 21,433.50 CISCO 2950-24 1,786.13 10 17,861.25 2/4/2005 92201463 CISCO 2950-48 3,572.25 6 21,433.50 CISCO 2950-48 1,786.13 4 7,144.50 6/27/2005 92599420 CISCO 2950-48 3,072.14 2 6,144.27 12/8/2004 92181070 CISCO 2950-48 3,572.25 3 10,716.75 CISCO 4000-Van Meter 2,219.13 1 2,219.13 CISCO 2950-48 3,752.67 1 3,752.67 CISCO 2950-24 3,752.67 1 3,752.67 CISCO-4000-Fisher 3,752.67 1 3,752.67 12/16/2005 92661457 Smart UpS 1,515.50 1 1,515.50 7/19/2006 92740303 CISCO 3560-48 4,600.63 1 4,600.63 Total 78 202,774.99 Santa Clara County Office of Education – Los Gatos Union Elementary School District 34 AppENDICES Vendors SBC (only CISCO Products) Date Paid Warrant Item Price Quantity Amount 3/23/2005 92219230 CISCO 2950 - 48 2,741.95 6 16,451.70 CISCO 2950 - 24 1,521.95 4 6,087.80 6/14/2005 92252907 CISCO 1841 850.00 1 850.00 CISCO 2950 - 48 2,741.95 4 10,967.80 CISCO 2950 - 24 1,521.95 1 1,521.95 Total 16 35,879.25 Vendors CDW Date Paid Warrant Item Price Quantity Amount 8/23/2005 92615753 CISCO RJ48 Multiflx 1,299.00 5 6,495.00 CISCO 3560-48 4,218.50 1 4,218.50 CISCO 3560 - 24 2,464.85 4 9,859.41 CISCO 3750-12 7,787.51 1 7,787.51 CISCO 2821voice boundle 3,504.05 1 3,504.05 CISCO 2600/3700-64 2,078.40 1 2,078.40 13 33,942.87 There were about 6 G5 missing. By using average cost of G5, the estimatede cost is about 9k for 6 G5s. Grand Total 281,597.11 please note: This represents the sample only. The samples are for CISCO switches & G5. Other technology equipment was missing such as projectors, emac, imac…… case # 06-1942, per SBG 8/31/06 Fiscal Crisis & Management Assistance Team AppENDICES 35 Appendix B: Los Gatos Union Elementary School District, Technology Transactions for Fiscal Years 2004-05 through 2005-06 Santa Clara County Office of Education – Los Gatos Union Elementary School District 36 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 37 Los Gatos Union School District Fiscal Year 04/05 -05/06 Transactions (Tax, Shipping are not included) Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note 7/22/2004 2,273.25 500037 1 pOWER G4 1,401 9/16/2004 3,241.01 500159 3 EMAC 2,448 9/21/2004 40,548.25 500100 1 pB G4 1,951 1 1,951 W84290E4QW2-missing G84314V2QJB, 30 EMAC 816 20 16,320 G84348AQQJB, G84348B8QJB, G84348ERQJB G84348GQQJB, G84348GTQJB G84348GYQJB, G84348JXQJB G843530WQJB, G8435310QJB G843532XQJB, G843535YQJB G843535ZQJB, G8435362QJB, G8435366QJB, G843536GQJB G8435373QJB, G843537TQJB G8435387QJB,G84353A6QJB 9/24/2004 605.12 500292 1 Hp LASERJET 559 10/7/2004 2,339.28 500249 1 IMG5 2,161 11/3/2004 2,858.88 500312 1 IMAC 1,401 500389 1 EMAC 861 Santa Clara County Office of Education – Los Gatos Union Elementary School District 38 AppENDICES Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note 11/4/2004 8,327.68 500368 8 EMAC 625 4 EMAC 649 11/30/2004 1,370.45 500457 1 IMAC 1,266 12/13/2004 1,370.45 500468 1 IMAC 1,266 1/3/2005 17,168.47 500467 10 EMAC 716 2 EMAC 861 Hp COLOR 1 LASERJET 1,599 1 Hp LASERJET 899 1 EMAC 932 4 EMAC 887 Hp COLOR 1/21/2005 30,112.88 500617 1 LASERJET 899 1 Hp LASERJET 1,325 EMAC, G84477HVQJB, 31 $772.93/unit 773 2 1,546 G8447969QJB-missing 1 IMAC G5 1,389 1 1,389 Qp44905HpNY- missing 1/26/2005 2,332.79 500585 1 1.8 DpG5 2,155 1 2,155 G8450175QpQ-missing Hp COLOR 3/30/2005 735.02 500837 1 LASERJET 679 4/28/2005 1,192.81 501127 1 Hp LASERJET 899 5/5/2005 11,790.42 501092 1 IBOOk 1,334 501116 1 EMAC 861 501158 10 EMAC 861 5/25/2005 2,775.53 500985 1 1.8 DpG5 2,564 1 2,564 G851026BQpQ-missing Fiscal Crisis & Management Assistance Team AppENDICES 39 Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note 6/1/2005 1,097.67 501284 1 MAC MINI 624 6/2/2005 2,430.15 500956 1 IBOOk 1,266 500957 1 EMAC 966 Hp LOLOR 6/16/2005 3,061.31 501218 1 LASWEJET 1,599 1 Hp LASERJET 1,299 6/22/2005 1,305.92 501358 1 IMAC G5 1,199 1 1,199 W852076CSDX-missing 6/27/2005 2,682.37 501369 1 IBOOk 1,266 used GO Bond $, it violates GO bond 501381 1 IMAC G5 1,199 language. FY 05/06 7/12/2005 615.94 Dir pay 1 MAC MINI 569 no record found (DJ & BB 7/19/2005 1,305.92 Dir. pay 1 sign off) 1,306 1 1,306 No Record Do not know what was this. Santa Clara County Office of Education – Los Gatos Union Elementary School District 40 AppENDICES Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note W85300BXSDX, 8/23/2005 56,519.13 600067 30 IMAC G5 1,165 3 3,495 W85300E3SDX W85300FJSDX G8523DU0TDp, 15 EMAC 772 10 7,720 G8523DUATDp G8523E0MTDp, G8523FCLTDp G8523FkLTDp, G8523FNETDp G8523DQFTDp, G8523DU0TDp G8523FG2TDp, G8523E0XTDp EpSON 81 p 3 pROJECTOR 1,360 1 1,360 F38G561829F-missing W852215NSDX, 10/7/2005 71,916.23 600044 30 IMACG5 1,157 4 4,628 W85221TBSDX W8523001SDX, 27 EMAC 766 W8523009SDX 1 IMACG5 1,812 10/11/2005 3,470.02 600018 4 EMAC 794 10/19/2005 891.32 600230 1 EMAC 816 1 816 G85169XRQJB-missing 11/22/2005 1,735.02 600376 1 EMAC 794 1 794 YM5301NWTDp-missing (ordered 2, received 1 by warehouse, lost 1, paid 1 EMAC 794 for 2) I wondered where did the other one ship to??????) 12/21/2005 9,190.90 600254 2 pBG4, 1,799 1 1,799 W85361WYRG3 -missing 2 IMACG5 1,799 1 IBOOk 1109 Fiscal Crisis & Management Assistance Team AppENDICES 41 Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note 12/8/2005 4,902.18 600352 1 EMAC 794 600356 2 IMAC G5 1,199 600419 1 EMAC 794 1/12/2006 5,474.36 600439 8 EMAC 601 1/20/2006 36,741.90 600677 30 IMAC G5 1,124 1 1,124 W85501WXTAQ 2/15/2006 3,225.83 600894 3 EMAC 794 3/2/2006 2,833.29 600526 1 IBOOk 949 3/21/2006 2,573.53 600794 1 MBpRO 2,299 4/17/2006 1,955.42 601082 1 MBpRO 1,799 5/4/2006 1,206.49 601090 1 IBOOk 1,109 5/12/2006 1,052.62 601027 1 EMAC 794 5/24/2006 3,140.26 600895 1 IMAC 1,689 No record 601279 1 at all 1,304 1 1,304 NO RECORD SANYO XACTI VpC- 6/14/2006 16,163.45 601307 1 HD1 800 FOCUS MX 1 pRODV 2,500 AppLE 20 “ 2 pLAT pANEL 699 1 699 2A6130NBUFZ-missing 1 pMG5 3,760 1 pMG5 3,760 CANON 1 DIGITAL VIDE 2,599 MB 13/1.83 1 CTO WHITE 1,094 Santa Clara County Office of Education – Los Gatos Union Elementary School District 42 AppENDICES Unit Lost Lost Paid Date Pay Amount PO # Units Description Price (in #) amount Note 6/27/2006 25,621.70 601373 1 XSWEVE G5 4,669 6/28/2006 2,723.99 601250 1 MBpRO 2,509 1 2,509 W8619386TJ1-missing TOTAL 392,879.21 54,677 Fiscal Crisis & Management Assistance Team AppENDICES 43 Appendix C: Inventory Reports provided by the district and prepared by the district’s outside inventory consultant for the 2005-06 fiscal year Santa Clara County Office of Education – Los Gatos Union Elementary School District 44 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 45 Santa Clara County Office of Education – Los Gatos Union Elementary School District dnuof ton smetI pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC rooD-2/elbatrop 0021 0002/1/5 tenibaC trA 27030 32 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 87050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 97050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 98050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 09050 92 lliH mossolB 3X2X8 0061 5991/1/7 tenibaC trA 82350 40 notgnixeL 940004064MSCLA1149 925 5002/4/8 orptramS etiL ppirT pukcaB yrettaB 65850 A/N sdnuorG/tniaM MRU2AV0051 950004064MSCLA1149 925 5002/4/8 orptramS etiL ppirT pukcaB yrettaB 26850 A/N sdnuorG/tniaM MRU2AV0051 350004064MSCLA1149 925 5002/4/8 orptramS etiL ppirT pukcaB yrettaB 66850 A/N sdnuorG/tniaM MRU2AV0051 582004064MSCLA1149 925 5002/4/8 orptramS etiL ppirT pukcaB yrettaB 37850 A/N sdnuorG/tniaM MRU2AV0051 rooD-2/elbatrop 0021 0002/72/5 tenibaC 85600 70 notgnixeL 5409340601 005 2002/1/7 s0e nonaC aremaC 55030 20G elddiM rehsiF 007 0002/1/7 608F420 regneW resiR larohC 43150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 53150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 63150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 73150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 83150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 93150 airetefaC lliH mossolB 007 0002/1/7 608F420 regneW resiR larohC 04150 airetefaC lliH mossolB 46 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC H3GXH0419BX 009 1002/1/7 caMi elppA retupmoC 26400 81 reteM naV GWkQB0221NR 009 0002/62/5 caMi elppA retupmoC 42500 60 reteM naV FRLX1Z902MY 009 0002/62/5 caMi elppA retupmoC 72500 baL retupmoC reteM naV GWk4C0221NR 009 0002/52/5 caMi elppA retupmoC 27500 40k reteM naV CFL274531NR 009 1002/1/7 caMi elppA retupmoC 28500 noitartsinimdA reteM naV ecfifO CFL5L0531NR 009 1002/1/7 caMi elppA retupmoC 38500 noitartsinimdA reteM naV ecfifO LUEC06019BX 009 9991/62/5 caMi elppA retupmoC 62700 30B elddiM rehsiF LUEU26019BX 009 9991/62/5 caMi elppA retupmoC 72700 30B elddiM rehsiF LUE846019BX 009 9991/62/5 caMi elppA retupmoC 82700 30B elddiM rehsiF LUETX5019BX 009 9991/62/5 caMi elppA retupmoC 92700 30B elddiM rehsiF LUE8Y5009AX 009 9991/62/5 caMi elppA retupmoC 03700 30B elddiM rehsiF LUEE16019BX 009 9991/62/5 caMi elppA retupmoC 34700 401A elddiM rehsiF LUE4Y5019BX 009 9991/62/5 caMi elppA retupmoC 05700 301A elddiM rehsiF LUEAY5019BX 009 9991/62/5 caMi elppA retupmoC 55700 501A elddiM rehsiF LUECY5019BX 009 9991/62/5 caMi elppA retupmoC 65700 501A elddiM rehsiF QWJUT4730MY 009 1002/1/7 caMi elppA retupmoC 01800 20G elddiM rehsiF QWJBZ2740MY 009 1002/1/7 caMi elppA retupmoC 61800 20G elddiM rehsiF LUEWZ5019BX 009 9991/62/5 caMi elppA retupmoC 55800 201A elddiM rehsiF LUE0W5019BX 009 9991/62/5 caMi elppA retupmoC 75800 301A elddiM rehsiF LUEHY5019BX 009 1002/1/7 caMi elppA retupmoC 26800 312A elddiM rehsiF LUEk26019BX 009 1002/1/7 caMi elppA retupmoC 56800 802A elddiM rehsiF LUE3Z4019BX 009 1002/1/7 caMi elppA retupmoC 76800 012A elddiM rehsiF LUES26019BX 009 9991/62/5 caMi elppA retupmoC 86800 301A elddiM rehsiF LUENZ5019BX 009 1002/1/7 caMi elppA retupmoC 07800 312A elddiM rehsiF LUE226019BX 009 1002/1/7 caMi elppA retupmoC 57800 302A elddiM rehsiF LUEBU5019BX 009 9991/62/5 caMi elppA retupmoC 67800 401A elddiM rehsiF AppENDICES 47 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC LUE736019BX 009 9991/62/5 caMi elppA retupmoC 49800 201A elddiM rehsiF B8J682110AX 009 0002/62/5 caMi elppA retupmoC 01900 70Y elddiM rehsiF LUEX26019BX 009 1002/1/7 caMi elppA retupmoC 38900 312A elddiM rehsiF LUE306019BX 009 1002/1/7 caMi elppA retupmoC 58900 312A elddiM rehsiF NFDRpA438AX 009 9991/62/5 caMi elppA retupmoC 89900 noitartsinimdA elddiM rehsiF NFD1VE048GS 009 1002/1/7 caMi elppA retupmoC 57010 312A elddiM rehsiF lenap talF ”51 0JN7J0023pQ 009 3002/62/5 caMi elppA retupmoC 26840 retupmoC elddiM rehsiF 2 baL 1pppC21538G 009 3002/62/5 caMe elppA retupmoC 68050 baL hceT elddiM rehsiF LUE255019BX 009 0002/62/5 caMi elppA retupmoC 99050 30B elddiM rehsiF LUEE35019BX 009 9991/62/5 caMi elppA retupmoC 01150 401A elddiM rehsiF LUEC56019BX 009 9991/62/5 caMi elppA retupmoC 11150 301A elddiM rehsiF NFD1F6638AX 009 9991/62/5 caMi elppA retupmoC 21150 201A elddiM rehsiF 1pp0D21538G 009 3002/1/7 caMe elppA retupmoC 62250 -40B elddiM rehsiF baL retupmoC XDS3E00358W 6511 5002/3/8 8501A 5G camI elppA retupmoC 24850 a/n elddiM rehsiF XDSHF00358W 6511 5002/3/8 8501A 5G camI elppA retupmoC 44850 a/n elddiM rehsiF 009 1002/1/7 caMi elppA retupmoC 16000 20 lliH mossolB 9ZHD21500AX 009 1002/1/7 caMi elppA retupmoC 66000 10 lliH mossolB NFDG32048BX 009 8991/1/5 caMi elppA retupmoC 10100 32 lliH mossolB NFDW32048BX 009 8991/1/5 caMi elppA retupmoC 20100 32 lliH mossolB NFD5Z1048BX 009 1002/1/7 caMi elppA retupmoC 80100 20 lliH mossolB NFDD42048BX 009 9991/1/5 caMi elppA retupmoC 01100 81 lliH mossolB NFDVB1048BX 009 9991/1/5 caMi elppA retupmoC 11100 81 lliH mossolB NFD422048BX 009 9991/1/5 caMi elppA retupmoC 41100 91 lliH mossolB HQJ670540AX 009 9991/1/5 caMi elppA retupmoC 51100 81 lliH mossolB AZH0X0500AX 009 9991/1/5 caMi elppA retupmoC 62100 81 lliH mossolB 48 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC NFDJ02048BX 009 9991/1/5 caMi elppA retupmoC 94100 12 lliH mossolB NFDTR1048BX 009 9991/1/5 caMi elppA retupmoC 26100 32 lliH mossolB NFDQ02048BX 009 8991/1/5 caMi elppA retupmoC 36100 32 lliH mossolB J0FM921 009 9991/1/5 051xg xelpitpO lleD retupmoC 27050 kroW/ytlucaF lliH mossolB mooR BJQHM35158G 009 3002/1/7 caMe elppA retupmoC 60250 01 lliH mossolB AJQ371314MY 009 3002/1/7 caMe elppA retupmoC 70250 01 lliH mossolB NFDX98048AX 009 9991/52/5 caMi elppA retupmoC 43200 71 eunevA sevaD NFDUW5838BX 009 9991/52/5 caMi elppA retupmoC 53200 71 eunevA sevaD NFDHW1538BX 009 9991/52/5 caMi elppA retupmoC 84200 81 eunevA sevaD NFDWW2738BX 009 1002/1/7 caMi elppA retupmoC 15200 70 eunevA sevaD NFDCHM438BX 009 1002/1/7 caMi elppA retupmoC 45200 70 eunevA sevaD NFDWp3438BX 009 9991/52/5 caMi elppA retupmoC 21300 12 eunevA sevaD NFD802638BX 009 9991/52/5 caMi elppA retupmoC 31300 12 eunevA sevaD NFDS12638BX 009 9991/52/5 caMi elppA retupmoC 41300 12 eunevA sevaD B8JSS2010NR 009 1002/1/7 caMi elppA retupmoC 84300 01 eunevA sevaD B8JkQ2010NR 009 1002/1/7 caMi elppA retupmoC 94300 01 eunevA sevaD NFDRQ3438BX 009 1002/1/7 caMi elppA retupmoC 09300 80 eunevA sevaD NFDRAA048AX 009 1002/1/7 caMi elppA retupmoC 39300 40 eunevA sevaD NFDN6A048AX 009 1002/1/7 caMi elppA retupmoC 49300 40 eunevA sevaD 009 1002/1/1 4G elppA retupmoC 01530 baL retupmoC eunevA sevaD 009 5002/1/1 5G elppA retupmoC 67050 baL retupmoC eunevA sevaD LUE856019BX 009 1002/1/7 caMi elppA retupmoC 91250 90 eunevA sevaD XDSG103258W 6511 5002/52/8 8501A 5G camI elppA retupmoC 96750 A/N eunevA sevaD AppENDICES 49 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC XDST732258W 6511 5002/52/8 8501A 5G camI elppA retupmoC 19750 A/N eunevA sevaD S2UW60506pQ 1 6002/51/6 ”02 caMi elppA retupmoC 34950 A/N eunevA sevaD kLLGB0051VU 0021 3002/72/5 koobi elppA retupmoC 81200 11 notgnixeL 88J3T4110MY 009 0002/72/5 caMi elppA retupmoC 78500 70 notgnixeL BJQW035348G 567 4002/11/11 2001A caMe elppA retupmoC 15140 A/N sdnuorG/tniaM BJQXJ84348G 567 4002/11/11 2001A caMe elppA retupmoC 75140 A/N sdnuorG/tniaM BJQQG84348G 567 4002/11/11 2001A caMe elppA retupmoC 85140 A/N sdnuorG/tniaM BJQRE84348G 567 4002/11/11 2001A caMe elppA retupmoC 96140 A/N sdnuorG/tniaM AJQ741314MY 567 3002/1/5 2001A caMe elppA retupmoC 49140 A/N sdnuorG/tniaM BJQ9697448G 657 4002/11/11 2201A caMe elppA retupmoC 46240 A/N sdnuorG/tniaM QpQ5710548G 1612 5002/52/01 5G caM rewop elppA retupmoC 07240 A/N sdnuorG/tniaM 7401A 1ppRC21538G 567 4002/11/11 2001A caMe elppA retupmoC 33840 A/N sdnuorG/tniaM 1ppUC21538G 567 4002/11/11 2001A caMe elppA retupmoC 43840 A/N sdnuorG/tniaM 1ppFC21538G 567 4002/11/11 2001A caMe elppA retupmoC 53840 A/N sdnuorG/tniaM 1ppZC21538G 567 4002/11/11 2001A caMe elppA retupmoC 73840 A/N sdnuorG/tniaM UEQ640604BX 1612 4002/11/11 5G caM rewop elppA retupmoC 14840 A/N sdnuorG/tniaM BJQW136148G 567 4002/11/11 2001A caMe elppA retupmoC 05840 A/N sdnuorG/tniaM UEQOE57148G 1612 4002/11/11 5G caM rewop elppA retupmoC 55840 A/N sdnuorG/tniaM UEQLS29148G 1612 4002/11/11 5G caM rewop elppA retupmoC 75840 A/N sdnuorG/tniaM XDSC670258W 6511 5002/01/6 8501A 5G camI elppA retupmoC 13050 A/N sdnuorG/tniaM elbuoD 0024 0891/1/7 H TAN 052 k dnalraG nevO noitcevnoC 30000 nehctik lliH mossolB rooD-2 068793 0024 2991/1/1 M-01-6-OCI dnalraG nevO noitcevnoC 07200 nehctik eunevA sevaD rooD-2 168793 0024 2991/1/1 M-01-6-OCI dnalraG nevO noitcevnoC 17200 nehctik eunevA sevaD 9556043 0002 5991/1/7 N94MSUkB egareveB relooC 10000 nehctik lliH mossolB riA 50 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 0052 1002/62/5 retnirpypoC rentetseG reipoC 00500 moorkroW reteM naV 7235 1121011544Q 1 6002/61/6 71-931G hociR reipoC 35950 A/N notgnixeL 0021 5991/1/7 tenibaC ataD 00110 tcirtsiD dlO eunevA sevaD ecfifO egraL 009 0002/1/1 tenibaC ataD 30110 baL retupmoC eunevA sevaD 008 4002/1/7 kseD 99500 ecfifO notgnixeL yarT-05 005 0002/1/7 ocsaN kcaR gniyrD 14250 70p elddiM rehsiF 20354101-376706 057 3002/1/7 tnanneT 376706 tnanneT rotcartxE 34150 egarotS A11 lliH mossolB 0053 rooD-2/elbatrop 007 2002/1/7 tenibaC eliF 21930 52 reteM naV -5/laretaL 007 2002/1/7 tenibaC eliF 31930 52 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 41930 42 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 51930 42 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 61930 42 reteM naV rewarD 008 4002/1/7 tenibaC eliF 20940 621 ecfifO tcirtsiD AppENDICES 51 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 0051 1002/1/7 buH 12250 mooR ffatS eunevA sevaD 514000 0002 4002/1/7 2-028AE nacnuD nlik 14150 egarotS A11 lliH mossolB 0081 5991/1/1 ISU rotanimaL 02000 yrarbiL lliH mossolB 0061 9991/1/7 4g kooB rewop elppA potpaL 71930 -nimdA reteM naV lapicirp TEpT42333VU 0021 3002/1/7 kooBi elppA potpaL 70840 42 reteM naV R4MYD2022VU 0021 2002/62/5 koobi elppA potpaL 86700 yrarbiL elddiM rehsiF TEpQ63233VU 0021 2002/1/7 koobi elppA potpaL 74030 ecnanetniaM elddiM rehsiF WRNBH01148W 0061 3002/62/5 4g kooB rewop elppA potpaL 36740 nimdA elddiM rehsiF 67Q7Y0943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 52840 20G elddiM rehsiF 67Q100943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 62840 20G elddiM rehsiF 67QA50943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 72840 20G elddiM rehsiF 67QE20943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 82840 20G elddiM rehsiF 67Q8Y0943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 92840 20G elddiM rehsiF 0021 3002/62/5 4g koobi elppA potpaL 03840 nimdA elddiM rehsiF 0021 2002/62/5 4g koobi elppA potpaL 13840 nimdA elddiM rehsiF 0021 2002/1/1 koobi elppA potpaL 96050 C lliH mossolB 2WQ1Q02348W 0061 9991/1/7 4g kooB rewop elppA potpaL 01250 ecfifO lliH mossolB 0WM3Q31237V 0061 9991/1/7 4g kooB rewop elppA potpaL 91530 -ecfifO eunevA sevaD lapicnirp NFDCL0538BX 009 2002/1/7 caMi elppA potpaL 71250 10 eunevA sevaD ”71 1JT6839168W 9052 6002/41/5 orp kooBcaM elppA potpaL 36450 A/N eunevA sevaD 1511A 52 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC C5Np90603VU 0021 2002/72/5 koobi elppA potpaL 16840 ecfifO tcirtsiD ecfifO tcirtsiD 6ESC60916H4 1 6002/41/5 ”41 4G kooBI elppA potpaL 46450 ecfifO tcirtsiD ecfifO tcirtsiD 3FpL90333VU 0021 3002/72/5 koobi elppA potpaL 38030 11 notgnixeL 7ES1C4745H4 59.5301 5002/82/11 4G kooBi elppA potpaL 11950 ecfifO notgnixeL A/LL6489M D9U9Q0126H4 1 6002/03/5 1811A kooBcaM elppA potpaL 17450 A/N sdnuorG/tniaM hcni 51 3GRVH16358W 9971 5002/72/01 4G kooBrewop elppA potpaL 08850 A/N sdnuorG/tniaM 6011A hcni 51 3GRYW16358W 9971 5002/72/01 4G kooBrewop elppA potpaL 18850 A/N sdnuorG/tniaM 6011A 14561000 0001 5002/82/11 epocS-orp ralacS BSU epocsorciM 80950 ecneicS reteM naV 596 2002/1/7 csyerF xelF yerF epocsorciM 56030 802A elddiM rehsiF WpkJA08125N 005 3002/72/5 yalpsiD oidutS elppA rotinoM 05010 701 ecfifO tcirtsiD 005 9991/1/7 0002-mocitluM metsyS Ap 41400 esruN-ecfifO eunevA sevaD oB yb 0004 8991/1/7 CLV-4061RC eikcaM metsyS Ap 55150 airetefaC eunevA sevaD thgirpU 005 0991/1/7 onaip 61250 10 eunevA sevaD 0041 0991/1/7 tf21 elbaT elbatrop 75150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 16150 airetefaC eunevA sevaD hcneb/w AppENDICES 53 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 0041 0991/1/7 tf21 elbaT elbatrop 36150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 27150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 47150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 57150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 67150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 87150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 97150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 08150 airetefaC eunevA sevaD hcneb/w 0041 5991/1/7 tf21 elbaT elbatrop 02350 airetefaC notgnixeL hcneb/w 005 0002/1/7 dm 57.3 tnirpS rehsaw erusserp 12900 ecnanetniaM sdnuorG/tniaM pohS 01922ACNpJ 0002 9991/1/5 tejresaL roloC pH retnirp 78800 -40B elddiM rehsiF n0554 baL retupmoC 005 8991/1/7 pH retnirp 88800 -40B elddiM rehsiF baL retupmoC 54 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 005 9991/62/5 retirwresaL elppA retnirp 59800 301A elddiM rehsiF sp 006/61 81910DJDNC 7411 5002/62/01 teJresaL pH retnirp 42240 a/n elddiM rehsiF 70382DJGNC 91.609 6002/51/6 N0342 teJresaL pH retnirp 37450 A/N lliH mossolB 908381BBNC 7411 5002/72/01 teJresaL pH retnirp 98140 A/N eunevA sevaD 82009840WN5 0061 2002/62/5 533pl sucofnI rotcejorp 58800 -40B elddiM rehsiF baL retupmoC 81200013NHEA 0051 2002/1/7 052pl sucofnI rotcejorp 45030 30R elddiM rehsiF 54640734CMMA 009 2002/62/5 2X sucofnI rotcejorp 80050 a/n elddiM rehsiF A/LL4589T 96.9531 5002/72/01 etilrewop nospE rotcejorp 67850 a/n elddiM rehsiF DCL 20710915CMMA 009 5002/62/01 sucoFnI rotcejorp 87850 a/n elddiM rehsiF 896200B5F 719 5002/61/11 F0043X-DE ihcatiH rotcejorp 20950 a/n elddiM rehsiF 955300D5F 6181 6002/01/1 0043X ihcatiH rotcejorp 21950 a/n elddiM rehsiF 0064 9991/1/5 0053-pLE nospE rotcejorp 57300 baL retupmoC eunevA sevaD 020771H11V 582 6002/91/4 C67 etiLrewop nospE rotcejorp 45950 A/N eunevA sevaD /renrub-2/nevO 0052 0891/1/7 dnalraG nevo/w egnaR 40000 nehctik lliH mossolB elddirg 0052 0891/1/7 dnalraG nevo/w egnaR 50000 nehctik lliH mossolB rooD-2 7046244JS 007 1991/3/21 09923295 eromnek rotaregirfeR 89100 kroW/ytlucaF lliH mossolB mooR rooD-2 0003 0891/1/7 RRAB ecivreS rotaregirfeR 37200 nehctik eunevA sevaD AppENDICES 55 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC FW67361201 005 4002/1/7 WRD5542BTM gatyaM rotaregirfeR 30600 40 notgnixeL 400H5250XMJ 0021 0002/1/7 0571 ocsiC retuoR 95250 buH-nimdA reteM naV smetsyS 005 9991/1/7 ll tsaF rehtE syskniL retuoR 63350 61 reteM naV 001/01 NL1k0290TAC 1 6002/7/6 ocsiC retuoR 94050 A/N sdnuorG/tniaM 4F2Y0290TAC 1 6002/8/6 ocsiC retuoR 15050 A/N sdnuorG/tniaM ZV1X9190TAC 1 6002/8/6 ocsiC retuoR 75050 A/N sdnuorG/tniaM DF2Y0290TAC 1 6002/8/6 ocsiC retuoR 16050 A/N sdnuorG/tniaM UE2Y0290TAC 1 6002/8/6 ocsiC retuoR 23750 A/N sdnuorG/tniaM 88TWApkS 1 6002/8/6 ocsiC retuoR 63750 A/N sdnuorG/tniaM 75501 0052 5991/1/7 02 GGW tseW rebburcS 24150 egarotS A11 lliH mossolB lacimehC stcudorp .cnI 50738 0052 1002/1/7 1 31 pCp cfiicap rebburcS 28250 ecnanetniaM sdnuorG/tniaM xemaetS pohS 0042 9991/1/7 trop 84 0592 ocsiC hctiwS 85500 retupmoC reteM naV smetsyS egarotS mooR 0081 1002/62/5 tg2-8453 etnasA hctiwS 62150 32 reteM naV 0021 3002/1/7 0592 ocsiC hctiwS 36250 50 reteM naV smetsyS 0081 3002/1/7 -8453 eraCertnI etnasA hctiwS 99250 lacirtcelE reteM naV TG2 mooR 56 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 0021 3002/1/7 0592 ocsiC hctiwS 43350 90 reteM naV smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 30700 312A elddiM rehsiF smetsyS 0081 2002/62/5 0592 tsylataC ocsiC hctiwS 07030 70R elddiM rehsiF smetsyS 0081 3002/1/1 0592 tsylataC ocsiC hctiwS 00150 B-lacirtcelE elddiM rehsiF smetsyS 0081 0002/62/5 p4204SF etnasA hctiwS 30150 80R elddiM rehsiF 0081 2002/1/7 hctiwS artnI hctiwS 13250 80G elddiM rehsiF m4226 0081 2002/1/7 4253 eroCartnI etnasA hctiwS 54250 mooR taM elddiM rehsiF 0021 3002/1/7 0592 ocsiC hctiwS 25250 312A elddiM rehsiF smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 35250 312A elddiM rehsiF smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 45250 312A elddiM rehsiF smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 11250 B lliH mossolB smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 21250 B lliH mossolB smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 31250 B lliH mossolB smetsyS 0021 3002/1/7 0592 ocsiC hctiwS 41250 B lliH mossolB smetsyS 0081 9991/1/7 hctiwsartn1 hctiwS 22250 mooR ffatS eunevA sevaD b m4226 903D150 0081 2002/1/7 p4204SF etnasA hctiwS 91600 51 notgnixeL AppENDICES 57 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 008 2002/1/7 osroT 94250 802A elddiM rehsiF 005 3002/11/6 osroT 05250 802A elddiM rehsiF 006 0002/1/7 ytuD yvaeH eriatinaS muucaV 89250 egarotS reteM naV laicremmoC 89664R42 B400101 0511 0002/1/7 1-M ”GIp“ SSN muucaV 44150 naidotsuC lliH mossolB egarotS 6667138220 005 3002/1/7 E epyT 688CS eriatinaS muucaV 54150 naidotsuC lliH mossolB egarotS 398309429 005 5991/1/7 638CS eriatinaS muucaV 38150 tcirtsiD dlO eunevA sevaD ecfifO 10221006 R 305 5002/1/5 51 pX rosdniW muucaV 61350 ecnanetniaM sdnuorG/tniaM ecfifO 0021 8991/1/5 arutpO nonaC aremaC oediV 04300 baL retupmoC eunevA sevaD 0021 8991/1/5 arutpO nonaC aremaC oediV 24300 baL retupmoC eunevA sevaD 0021 8991/1/5 arutpO nonaC aremaC oediV 34300 baL retupmoC eunevA sevaD 1800620602 0021 8991/1/5 arutpO nonaC aremaC oediV 54300 baL retupmoC eunevA sevaD 4020620602 0021 8991/1/5 arutpO nonaC aremaC oediV 72400 baL retupmoC eunevA sevaD 0021 8991/1/5 arutpO nonaC aremaC oediV 71010 baL retupmoC eunevA sevaD 2020620602 0021 8991/1/5 arutpO nonaC aremaC oediV 57050 baL retupmoC eunevA sevaD 14322 007 2002/1/7 sumtiT retseT noisiV 75250 nimdA reteM naV lapicirp- 58 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 59 Santa Clara County Office of Education – Los Gatos Union Elementary School District STIW hguorhT dettimbuS smetI pircseD muN laireS tsoC .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS 14561000 0001 5002/82/11 epocS-orp BSU epocsorciM 80950 ecneicS reteM naV ralacS XDS3E00358W 6511 5002/3/8 5G camI elppA retupmoC 24850 a/n elddiM rehsiF 8501A XDSHF00358W 6511 5002/3/8 5G camI elppA retupmoC 44850 a/n elddiM rehsiF 8501A 81910DJDNC 7411 5002/62/01 teJresaL pH retnirp 42240 a/n elddiM rehsiF A/LL4589T 96.9531 5002/72/01 etilrewop nospE rotcejorp 67850 a/n elddiM rehsiF DCL 20710915CMMA 009 5002/62/01 sucoFnI rotcejorp 87850 a/n elddiM rehsiF 896200B5F 719 5002/61/11 F0043X-DE ihcatiH rotcejorp 20950 a/n elddiM rehsiF 955300D5F 6181 6002/01/1 0043X ihcatiH rotcejorp 21950 a/n elddiM rehsiF 70382DJGNC 91.609 6002/51/6 teJresaL pH retnirp 37450 A/N lliH mossolB N0342 XDSG103258W 6511 5002/52/8 5G camI elppA retupmoC 96750 A/N eunevA sevaD 8501A XDST732258W 6511 5002/52/8 5G camI elppA retupmoC 19750 A/N eunevA sevaD 8501A S2UW60506pQ 1 6002/51/6 ”02 caMi elppA retupmoC 34950 A/N eunevA sevaD ”71 1JT6839168W 9052 6002/41/5 kooBcaM elppA potpaL 36450 A/N eunevA sevaD 1511A orp 908381BBNC 7411 5002/72/01 teJresaL pH retnirp 98140 A/N eunevA sevaD 020771H11V 582 6002/91/4 etiLrewop nospE rotcejorp 45950 A/N eunevA sevaD C67 6ESC60916H4 1 6002/41/5 4G kooBI elppA potpaL 46450 ecfifO tcirtsiD ecfifO tcirtsiD ”41 1121011544Q 1 6002/61/6 71-931G hociR reipoC 35950 A/N notgnixeL 7ES1C4745H4 59.5301 5002/82/11 4G kooBi elppA potpaL 11950 ecfifO notgnixeL A/LL6489M 60 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS tsoC .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS 940004064MSCLA1149 925 5002/4/8 orptramS ppirT yrettaB 65850 A/N sdnuorG/tniaM -U2AV0051 etiL pukcaB MR 950004064MSCLA1149 925 5002/4/8 orptramS ppirT yrettaB 26850 A/N sdnuorG/tniaM -U2AV0051 etiL pukcaB MR 350004064MSCLA1149 925 5002/4/8 orptramS ppirT yrettaB 66850 A/N sdnuorG/tniaM -U2AV0051 etiL pukcaB MR 582004064MSCLA1149 925 5002/4/8 orptramS ppirT yrettaB 37850 A/N sdnuorG/tniaM -U2AV0051 etiL pukcaB MR BJQW035348G 567 4002/11/11 2001A caMe elppA retupmoC 15140 A/N sdnuorG/tniaM BJQXJ84348G 567 4002/11/11 2001A caMe elppA retupmoC 75140 A/N sdnuorG/tniaM BJQQG84348G 567 4002/11/11 2001A caMe elppA retupmoC 85140 A/N sdnuorG/tniaM BJQRE84348G 567 4002/11/11 2001A caMe elppA retupmoC 96140 A/N sdnuorG/tniaM BJQ9697448G 657 4002/11/11 2201A caMe elppA retupmoC 46240 A/N sdnuorG/tniaM QpQ5710548G 1612 5002/52/01 caM rewop elppA retupmoC 07240 A/N sdnuorG/tniaM 7401A 5G 1ppRC21538G 567 4002/11/11 2001A caMe elppA retupmoC 33840 A/N sdnuorG/tniaM 1ppUC21538G 567 4002/11/11 2001A caMe elppA retupmoC 43840 A/N sdnuorG/tniaM 1ppFC21538G 567 4002/11/11 2001A caMe elppA retupmoC 53840 A/N sdnuorG/tniaM 1ppZC21538G 567 4002/11/11 2001A caMe elppA retupmoC 73840 A/N sdnuorG/tniaM pircseD muN laireS tsoC .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS UEQ640604BX 1612 4002/11/11 caM rewop elppA retupmoC 14840 A/N sdnuorG/tniaM 5G BJQW136148G 567 4002/11/11 2001A caMe elppA retupmoC 05840 A/N sdnuorG/tniaM UEQOE57148G 1612 4002/11/11 caM rewop elppA retupmoC 55840 A/N sdnuorG/tniaM 5G AppENDICES 61 Santa Clara County Office of Education – Los Gatos Union Elementary School District UEQLS29148G 1612 4002/11/11 caM rewop elppA retupmoC 75840 A/N sdnuorG/tniaM 5G XDSC670258W 6511 5002/01/6 5G camI elppA retupmoC 13050 A/N sdnuorG/tniaM 8501A 06309-28TA 0089 5002/31/7 pH-k52CG tfilkroF 21060 ecnanetniaM sdnuorG/tniaM pohS D9U9Q0126H4 1 6002/03/5 kooBcaM elppA potpaL 17450 A/N sdnuorG/tniaM 1811A hcni 51 3GRVH16358W 9971 5002/72/01 kooBrewop elppA potpaL 08850 A/N sdnuorG/tniaM 6011A 4G hcni 51 3GRYW16358W 9971 5002/72/01 kooBrewop elppA potpaL 18850 A/N sdnuorG/tniaM 6011A 4G NL1k0290TAC 1 6002/7/6 ocsiC retuoR 94050 A/N sdnuorG/tniaM 4F2Y0290TAC 1 6002/8/6 ocsiC retuoR 15050 A/N sdnuorG/tniaM ZV1X9190TAC 1 6002/8/6 ocsiC retuoR 75050 A/N sdnuorG/tniaM DF2Y0290TAC 1 6002/8/6 ocsiC retuoR 16050 A/N sdnuorG/tniaM UE2Y0290TAC 1 6002/8/6 ocsiC retuoR 23750 A/N sdnuorG/tniaM 88TWApkS 1 6002/8/6 ocsiC retuoR 63750 A/N sdnuorG/tniaM 62 AppENDICES Items Shown as Deleted, but Found New Item Make Model Serial Barcode Orginal Loc. Location Router Assante FS4024p 614 Dave’s Lexington 15 Computer Apple eMac A1002 G8423495QJA 4178 Van Meter Maintainance Computer Apple eMac A1002 G8421636VQJB 4852 Blossom Hill Blossom Hill Lib Mat Data Cabinet Datmac 5246 Fisher Fisher Room Multi Computer Apple iMac G5 A1058 W8523015DX 5774 Dave’s Dave’s purpose B04- Comp Computer Apple iMac G5 A1058 W85300FJSDX 5825 Fisher Fisher Lab B04- Comp Computer Apple iMac G5 A1058 W85300BSSDX 5827 Fisher Fisher Lab B04- Comp Computer Apple iMac G5 A1058 W85300ECSDX 5829 Fisher Fisher Lab Fiscal Crisis & Management Assistance Team AppENDICES 63 Santa Clara County Office of Education – Los Gatos Union Elementary School District ecfifO tcirtsiD .qcA etaD pircseD muN laireS tsoC ,qcA ledoM ekaM metI edocraB mooR etiS WpkJA08125N 005 3002/72/5 yalpsiD oidutS elppA rotinoM 05010 701 ecfifO tcirtsiD C5Np90603VU 0021 2002/72/5 koobi elppA potpaL 16840 ecfifO tcirtsiD ecfifO tcirtsiD 6ESC60916H4 1 6002/41/5 ”41 4G kooBI elppA potpaL 46450 ecfifO tcirtsiD ecfifO tcirtsiD eliF 008 4002/1/7 tenibaC 20940 621 ecfifO tcirtsiD 64 AppENDICES Fiscal Crisis & Management Assistance Team loohcS yratnemelE notgnixeL .qcA pircseD muN laireS tsoC ,qcA etaD ledoM ekaM metI edocraB mooR etiS 3X2X8 0061 5991/1/7 tenibaC trA 82350 40 notgnixeL rooD-2/elbatrop 0021 0002/72/5 tenibaC 85600 70 notgnixeL kLLGB0051VU 0021 3002/72/5 koobi elppA retupmoC 81200 11 notgnixeL 88J3T4110MY 009 0002/72/5 caMi elppA retupmoC 78500 70 notgnixeL 1121011544Q 1 6002/61/6 71-931G hociR reipoC 35950 A/N notgnixeL 008 4002/1/7 kseD 99500 ecfifO notgnixeL 3FpL90333VU 0021 3002/72/5 koobi elppA potpaL 38030 11 notgnixeL 4G kooBi 7ES1C4745H4 59.5301 5002/82/11 A/LL6489M elppA potpaL 11950 ecfifO notgnixeL elbatrop /w elbaT 0041 5991/1/7 tf21 hcneb 02350 airetefaC notgnixeL FW67361201 005 4002/1/7 WRD5542BTM gatyaM rotaregirfeR 30600 40 notgnixeL 903D150 0081 2002/1/7 p4204SF etnasA hctiwS 91600 51 notgnixeL AppENDICES 65 Santa Clara County Office of Education – Los Gatos Union Elementary School District sdnuorG / ecnanetniaM .qcA pircseD muN laireS tsoC ,qcA etaD ledoM ekaM metI edocraB mooR etiS orptramS 940004064MSCLA1149 925 5002/4/8 MRU2AV0051 etiL ppirT pukcaB yrettaB 65850 A/N sdnuorG/tniaM orptramS 950004064MSCLA1149 925 5002/4/8 MRU2AV0051 etiL ppirT pukcaB yrettaB 26850 A/N sdnuorG/tniaM orptramS 350004064MSCLA1149 925 5002/4/8 MRU2AV0051 etiL ppirT pukcaB yrettaB 66850 A/N sdnuorG/tniaM orptramS 582004064MSCLA1149 925 5002/4/8 MRU2AV0051 etiL ppirT pukcaB yrettaB 37850 A/N sdnuorG/tniaM BJQW035348G 567 4002/11/11 2001A caMe elppA retupmoC 15140 A/N sdnuorG/tniaM BJQXJ84348G 567 4002/11/11 2001A caMe elppA retupmoC 75140 A/N sdnuorG/tniaM BJQQG84348G 567 4002/11/11 2001A caMe elppA retupmoC 85140 A/N sdnuorG/tniaM BJQRE84348G 567 4002/11/11 2001A caMe elppA retupmoC 96140 A/N sdnuorG/tniaM AJQ741314MY 567 3002/1/5 2001A caMe elppA retupmoC 49140 A/N sdnuorG/tniaM BJQ9697448G 657 4002/11/11 2201A caMe elppA retupmoC 46240 A/N sdnuorG/tniaM 5G caM rewop QpQ5710548G 1612 5002/52/01 7401A elppA retupmoC 07240 A/N sdnuorG/tniaM 1ppRC21538G 567 4002/11/11 2001A caMe elppA retupmoC 33840 A/N sdnuorG/tniaM 1ppUC21538G 567 4002/11/11 2001A caMe elppA retupmoC 43840 A/N sdnuorG/tniaM 1ppFC21538G 567 4002/11/11 2001A caMe elppA retupmoC 53840 A/N sdnuorG/tniaM 1ppZC21538G 567 4002/11/11 2001A caMe elppA retupmoC 73840 A/N sdnuorG/tniaM UEQ640604BX 1612 4002/11/11 5G caM rewop elppA retupmoC 14840 A/N sdnuorG/tniaM BJQW136148G 567 4002/11/11 2001A caMe elppA retupmoC 05840 A/N sdnuorG/tniaM UEQOE57148G 1612 4002/11/11 5G caM rewop elppA retupmoC 55840 A/N sdnuorG/tniaM UEQLS29148G 1612 4002/11/11 5G caM rewop elppA retupmoC 75840 A/N sdnuorG/tniaM XDSC670258W 6511 5002/01/6 8501A 5G camI elppA retupmoC 13050 A/N sdnuorG/tniaM 66 AppENDICES Fiscal Crisis & Management Assistance Team .qcA pircseD muN laireS tsoC ,qcA etaD ledoM ekaM metI edocraB mooR etiS D9U9Q0126H4 1 6002/03/5 1811A kooBcaM elppA potpaL 17450 A/N sdnuorG/tniaM 4G kooBrewop hcni 51 3GRVH16358W 9971 5002/72/01 6011A elppA potpaL 08850 A/N sdnuorG/tniaM 4G kooBrewop hcni 51 3GRYW16358W 9971 5002/72/01 6011A elppA potpaL 18850 A/N sdnuorG/tniaM erusserp 005 0002/1/7 dm 57.3 tnirpS rehsaw 12900 pohS .tniaM sdnuorG/tniaM NL1k0290TAC 1 6002/7/6 ocsiC retuoR 94050 A/N sdnuorG/tniaM 4F2Y0290TAC 1 6002/8/6 ocsiC retuoR 15050 A/N sdnuorG/tniaM ZV1X9190TAC 1 6002/8/6 ocsiC retuoR 75050 A/N sdnuorG/tniaM DF2Y0290TAC 1 6002/8/6 ocsiC retuoR 16050 A/N sdnuorG/tniaM UE2Y0290TAC 1 6002/8/6 ocsiC retuoR 23750 A/N sdnuorG/tniaM 88TWApkS 1 6002/8/6 ocsiC retuoR 63750 A/N sdnuorG/tniaM cfiicap 50738 0052 1002/1/7 1 31 pCp xemaetS rebburcS 28250 pohS .tniaM sdnuorG/tniaM 10221006 R 305 5002/1/5 51 pX rosdniW muucaV 61350 ecfifO .tniaM sdnuorG/tniaM AppENDICES 67 Santa Clara County Office of Education – Los Gatos Union Elementary School District loohcS yratnemelE eunevA sevaD pircseD muN laireS .qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC ,qcA NFDX98048AX 009 9991/52/5 caMi elppA retupmoC 43200 71 eunevA sevaD NFDUW5838BX 009 9991/52/5 caMi elppA retupmoC 53200 71 eunevA sevaD NFDHW1538BX 009 9991/52/5 caMi elppA retupmoC 84200 81 eunevA sevaD NFDWW2738BX 009 1002/1/7 caMi elppA retupmoC 15200 70 eunevA sevaD NFDCHM438BX 009 1002/1/7 caMi elppA retupmoC 45200 70 eunevA sevaD NFDWp3438BX 009 9991/52/5 caMi elppA retupmoC 21300 12 eunevA sevaD NFD802638BX 009 9991/52/5 caMi elppA retupmoC 31300 12 eunevA sevaD NFDS12638BX 009 9991/52/5 caMi elppA retupmoC 41300 12 eunevA sevaD B8JSS2010NR 009 1002/1/7 caMi elppA retupmoC 84300 01 eunevA sevaD B8JkQ2010NR 009 1002/1/7 caMi elppA retupmoC 94300 01 eunevA sevaD NFDRQ3438BX 009 1002/1/7 caMi elppA retupmoC 09300 80 eunevA sevaD NFDRAA048AX 009 1002/1/7 caMi elppA retupmoC 39300 40 eunevA sevaD NFDN6A048AX 009 1002/1/7 caMi elppA retupmoC 49300 40 eunevA sevaD 009 1002/1/1 4G elppA retupmoC 01530 retupmoC eunevA sevaD baL 009 5002/1/1 5G elppA retupmoC 67050 retupmoC eunevA sevaD baL LUE856019BX 009 1002/1/7 caMi elppA retupmoC 91250 90 eunevA sevaD XDSG103258W 6511 5002/52/8 5G camI elppA retupmoC 96750 A/N eunevA sevaD 8501A XDST732258W 6511 5002/52/8 5G camI elppA retupmoC 19750 A/N eunevA sevaD 8501A S2UW60506pQ 1 6002/51/6 ”02 caMi elppA retupmoC 34950 A/N eunevA sevaD rooD-2 068793 0024 2991/1/1 -6-OCI dnalraG noitcevnoC 07200 nehctik eunevA sevaD M-01 nevO rooD-2 168793 0024 2991/1/1 -6-OCI dnalraG noitcevnoC 17200 nehctik eunevA sevaD M-01 nevO 68 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC ,qcA 0021 5991/1/7 tenibaC ataD 00110 dlO eunevA sevaD tcirtsiD ecfifO egraL 009 0002/1/1 tenibaC ataD 30110 retupmoC eunevA sevaD baL 0051 1002/1/7 buH 12250 mooR ffatS eunevA sevaD 0WM3Q31237V 0061 9991/1/7 rewop elppA potpaL 91530 -ecfifO eunevA sevaD 4g kooB lapicnirp NFDCL0538BX 009 2002/1/7 caMi elppA potpaL 71250 10 eunevA sevaD ”71 1JT6839168W 9052 6002/41/5 kooBcaM elppA potpaL 36450 A/N eunevA sevaD 1511A orp 005 9991/1/7 -mocitluM metsyS Ap 41400 -ecfifO eunevA sevaD yb 0002 esruN oB 0004 8991/1/7 -4061RC eikcaM metsyS Ap 55150 airetefaC eunevA sevaD CLV thgirpU 005 0991/1/7 onaip 61250 10 eunevA sevaD 0041 0991/1/7 tf21 elbaT elbatrop 75150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 16150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 36150 airetefaC eunevA sevaD hcneb/w AppENDICES 69 Santa Clara County Office of Education – Los Gatos Union Elementary School District pircseD muN laireS .qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC ,qcA 0041 0991/1/7 tf21 elbaT elbatrop 27150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 47150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 57150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 67150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 87150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 97150 airetefaC eunevA sevaD hcneb/w 0041 0991/1/7 tf21 elbaT elbatrop 08150 airetefaC eunevA sevaD hcneb/w 908381BBNC 7411 5002/72/01 teJresaL pH retnirp 98140 A/N eunevA sevaD 0064 9991/1/5 0053-pLE nospE rotcejorp 57300 retupmoC eunevA sevaD baL 020771H11V 582 6002/91/4 etiLrewop nospE rotcejorp 45950 A/N eunevA sevaD C67 rooD-2 0003 0891/1/7 ecivreS rotaregirfeR 37200 nehctik eunevA sevaD RRAB 0081 9991/1/7 -sartn1 hctiwS 22250 mooR ffatS eunevA sevaD hctiw b m4226 70 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC ,qcA 398309429 005 5991/1/7 638CS eriatinaS muucaV 38150 dlO eunevA sevaD tcirtsiD ecfifO 0021 8991/1/5 arutpO nonaC aremaC oediV 04300 retupmoC eunevA sevaD baL 0021 8991/1/5 arutpO nonaC aremaC oediV 24300 retupmoC eunevA sevaD baL 0021 8991/1/5 arutpO nonaC aremaC oediV 34300 retupmoC eunevA sevaD baL 1800620602 0021 8991/1/5 arutpO nonaC aremaC oediV 54300 retupmoC eunevA sevaD baL 4020620602 0021 8991/1/5 arutpO nonaC aremaC oediV 72400 retupmoC eunevA sevaD baL 0021 8991/1/5 arutpO nonaC aremaC oediV 71010 retupmoC eunevA sevaD baL 2020620602 0021 8991/1/5 arutpO nonaC aremaC oediV 57050 retupmoC eunevA sevaD baL AppENDICES 71 Santa Clara County Office of Education – Los Gatos Union Elementary School District loohcS yratnemelE lliH mossolB .qcA etaD pircseD muN laireS tsoC ,qcA ledoM ekaM metI edocraB mooR etiS rooD-2/elbatrop 0021 0002/1/5 tenibaC trA 27030 32 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 87050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 97050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 98050 92 lliH mossolB rooD-2/elbatrop 0021 0002/52/5 tenibaC trA 09050 92 lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 43150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 53150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 63150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 73150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 83150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 93150 airetefaC lliH mossolB larohC 007 0002/1/7 608F420 regneW resiR 04150 airetefaC lliH mossolB 009 1002/1/7 caMi elppA retupmoC 16000 20 lliH mossolB 9ZHD21500AX 009 1002/1/7 caMi elppA retupmoC 66000 10 lliH mossolB NFDG32048BX 009 8991/1/5 caMi elppA retupmoC 10100 32 lliH mossolB NFDW32048BX 009 8991/1/5 caMi elppA retupmoC 20100 32 lliH mossolB NFD5Z1048BX 009 1002/1/7 caMi elppA retupmoC 80100 20 lliH mossolB 72 AppENDICES Fiscal Crisis & Management Assistance Team .qcA etaD pircseD muN laireS tsoC ,qcA ledoM ekaM metI edocraB mooR etiS NFDD42048BX 009 9991/1/5 caMi elppA retupmoC 01100 81 lliH mossolB NFDVB1048BX 009 9991/1/5 caMi elppA retupmoC 11100 81 lliH mossolB NFD422048BX 009 9991/1/5 caMi elppA retupmoC 41100 91 lliH mossolB HQJ670540AX 009 9991/1/5 caMi elppA retupmoC 51100 81 lliH mossolB AZH0X0500AX 009 9991/1/5 caMi elppA retupmoC 62100 81 lliH mossolB NFDJ02048BX 009 9991/1/5 caMi elppA retupmoC 94100 12 lliH mossolB NFDTR1048BX 009 9991/1/5 caMi elppA retupmoC 26100 32 lliH mossolB NFDQ02048BX 009 8991/1/5 caMi elppA retupmoC 36100 32 lliH mossolB /ytlucaF xelpitpO kroW J0FM921 009 9991/1/5 051xg lleD retupmoC 27050 mooR lliH mossolB BJQHM35158G 009 3002/1/7 caMe elppA retupmoC 60250 01 lliH mossolB AJQ371314MY 009 3002/1/7 caMe elppA retupmoC 70250 01 lliH mossolB noitcevnoC elbuoD 0024 0891/1/7 H TAN 052 k dnalraG nevO 30000 nehctik lliH mossolB egareveB 9556043 0002 5991/1/7 N94MSUkB riA relooC 10000 nehctik lliH mossolB 376706 A11 20354101-376706 057 3002/1/7 0053 tnanneT tnanneT rotcartxE 34150 egarotS lliH mossolB A11 514000 0002 4002/1/7 2-028AE nacnuD nlik 14150 egarotS lliH mossolB 0081 5991/1/1 ISU rotanimaL 02000 yrarbiL lliH mossolB AppENDICES 73 Santa Clara County Office of Education – Los Gatos Union Elementary School District .qcA etaD pircseD muN laireS tsoC ,qcA ledoM ekaM metI edocraB mooR etiS 0021 2002/1/1 koobi elppA potpaL 96050 C lliH mossolB kooB rewop 2WQ1Q02348W 0061 9991/1/7 4g elppA potpaL 01250 ecfifO lliH mossolB teJresaL 70382DJGNC 91.609 6002/51/6 N0342 pH retnirp 37450 A/N lliH mossolB /renrub-2/nevO /w egnaR elddirg 0052 0891/1/7 dnalraG nevo 40000 nehctik lliH mossolB /w egnaR 0052 0891/1/7 dnalraG nevo 50000 nehctik lliH mossolB /ytlucaF kroW rooD-2 7046244JS 007 1991/3/21 09923295 eromnek rotaregirfeR 89100 mooR lliH mossolB ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 11250 B lliH mossolB ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 21250 B lliH mossolB ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 31250 B lliH mossolB ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 41250 B lliH mossolB 74 AppENDICES Fiscal Crisis & Management Assistance Team .qcA etaD pircseD muN laireS tsoC ,qcA ledoM ekaM metI edocraB mooR etiS tseW lacimehC stcudorp A11 75501 0052 5991/1/7 02 GGW .cnI rebburcS 24150 egarotS lliH mossolB naidotsuC 89664R42 B400101 0511 0002/1/7 1-M ”GIp“ SSN muucaV 44150 egarotS lliH mossolB epyT 688CS naidotsuC 6667138220 005 3002/1/7 E eriatinaS muucaV 54150 egarotS lliH mossolB AppENDICES 75 Santa Clara County Office of Education – Los Gatos Union Elementary School District loohcS elddiM rehsiF etaD pircseD muN laireS tsoC .qcA ,qcA ledoM ekaM metI edocraB mooR etiS 5409340601 005 2002/1/7 s0e nonaC aremaC 55030 20G elddiM rehsiF LUEC06019BX 009 9991/62/5 caMi elppA retupmoC 62700 30B elddiM rehsiF LUEU26019BX 009 9991/62/5 caMi elppA retupmoC 72700 30B elddiM rehsiF LUE846019BX 009 9991/62/5 caMi elppA retupmoC 82700 30B elddiM rehsiF LUETX5019BX 009 9991/62/5 caMi elppA retupmoC 92700 30B elddiM rehsiF LUE8Y5009AX 009 9991/62/5 caMi elppA retupmoC 03700 30B elddiM rehsiF LUEE16019BX 009 9991/62/5 caMi elppA retupmoC 34700 401A elddiM rehsiF LUE4Y5019BX 009 9991/62/5 caMi elppA retupmoC 05700 301A elddiM rehsiF LUEAY5019BX 009 9991/62/5 caMi elppA retupmoC 55700 501A elddiM rehsiF LUECY5019BX 009 9991/62/5 caMi elppA retupmoC 65700 501A elddiM rehsiF QWJUT4730MY 009 1002/1/7 caMi elppA retupmoC 01800 20G elddiM rehsiF QWJBZ2740MY 009 1002/1/7 caMi elppA retupmoC 61800 20G elddiM rehsiF LUEWZ5019BX 009 9991/62/5 caMi elppA retupmoC 55800 201A elddiM rehsiF LUE0W5019BX 009 9991/62/5 caMi elppA retupmoC 75800 301A elddiM rehsiF LUEHY5019BX 009 1002/1/7 caMi elppA retupmoC 26800 312A elddiM rehsiF LUEk26019BX 009 1002/1/7 caMi elppA retupmoC 56800 802A elddiM rehsiF LUE3Z4019BX 009 1002/1/7 caMi elppA retupmoC 76800 012A elddiM rehsiF LUES26019BX 009 9991/62/5 caMi elppA retupmoC 86800 301A elddiM rehsiF LUENZ5019BX 009 1002/1/7 caMi elppA retupmoC 07800 312A elddiM rehsiF LUE226019BX 009 1002/1/7 caMi elppA retupmoC 57800 302A elddiM rehsiF LUEBU5019BX 009 9991/62/5 caMi elppA retupmoC 67800 401A elddiM rehsiF LUE736019BX 009 9991/62/5 caMi elppA retupmoC 49800 201A elddiM rehsiF B8J682110AX 009 0002/62/5 caMi elppA retupmoC 01900 70Y elddiM rehsiF LUEX26019BX 009 1002/1/7 caMi elppA retupmoC 38900 312A elddiM rehsiF LUE306019BX 009 1002/1/7 caMi elppA retupmoC 58900 312A elddiM rehsiF 76 AppENDICES Fiscal Crisis & Management Assistance Team etaD pircseD muN laireS tsoC .qcA ,qcA ledoM ekaM metI edocraB mooR etiS NFDRpA438AX 009 9991/62/5 caMi elppA retupmoC 89900 noitartsinimdA elddiM rehsiF NFD1VE048GS 009 1002/1/7 caMi elppA retupmoC 57010 312A elddiM rehsiF retupmoC lenap talF ”51 0JN7J0023pQ 009 3002/62/5 caMi elppA retupmoC 26840 2 baL elddiM rehsiF 1pppC21538G 009 3002/62/5 caMe elppA retupmoC 68050 baL hceT elddiM rehsiF LUE255019BX 009 0002/62/5 caMi elppA retupmoC 99050 30B elddiM rehsiF LUEE35019BX 009 9991/62/5 caMi elppA retupmoC 01150 401A elddiM rehsiF LUEC56019BX 009 9991/62/5 caMi elppA retupmoC 11150 301A elddiM rehsiF NFD1F6638AX 009 9991/62/5 caMi elppA retupmoC 21150 201A elddiM rehsiF retupmoC-40B 1pp0D21538G 009 3002/1/7 caMe elppA retupmoC 62250 baL elddiM rehsiF XDS3E00358W 6511 5002/3/8 8501A 5G camI elppA retupmoC 24850 a/n elddiM rehsiF XDSHF00358W 6511 5002/3/8 8501A 5G camI elppA retupmoC 44850 a/n elddiM rehsiF yarT-05 005 0002/1/7 ocsaN kcaR gniyrD 14250 70p elddiM rehsiF R4MYD2022VU 0021 2002/62/5 koobi elppA potpaL 86700 yrarbiL elddiM rehsiF TEpQ63233VU 0021 2002/1/7 koobi elppA potpaL 74030 ecnanetniaM elddiM rehsiF WRNBH01148W 0061 3002/62/5 4g kooB rewop elppA potpaL 36740 noitartsinimdA elddiM rehsiF 67Q7Y0943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 52840 20G elddiM rehsiF 67Q100943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 62840 20G elddiM rehsiF 67QA50943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 72840 20G elddiM rehsiF 67QE20943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 82840 20G elddiM rehsiF 67Q8Y0943VU 0061 9991/1/7 4g kooB rewop elppA potpaL 92840 20G elddiM rehsiF 0021 3002/62/5 4g koobi elppA potpaL 03840 noitartsinimdA elddiM rehsiF 0021 2002/62/5 4g koobi elppA potpaL 13840 noitartsinimdA elddiM rehsiF AppENDICES 77 Santa Clara County Office of Education – Los Gatos Union Elementary School District etaD pircseD muN laireS tsoC .qcA ,qcA ledoM ekaM metI edocraB mooR etiS 596 2002/1/7 csyerF xelF yerF epocsorciM 56030 802A elddiM rehsiF tejresaL roloC retupmoC-40B 01922ACNpJ 0002 9991/1/5 n0554 pH retnirp 78800 baL elddiM rehsiF retupmoC-40B 005 8991/1/7 pH retnirp 88800 baL elddiM rehsiF retirwresaL 005 9991/62/5 sp 006/61 elppA retnirp 59800 301A elddiM rehsiF 81910DJDNC 7411 5002/62/01 teJresaL pH retnirp 42240 a/n elddiM rehsiF retupmoC-40B 82009840WN5 0061 2002/62/5 533pl sucofnI rotcejorp 58800 baL elddiM rehsiF 81200013NHEA 0051 2002/1/7 052pl sucofnI rotcejorp 45030 30R elddiM rehsiF 54640734CMMA 009 2002/62/5 2X sucofnI rotcejorp 80050 a/n elddiM rehsiF A/LL4589T 96.9531 5002/72/01 etilrewop nospE rotcejorp 67850 a/n elddiM rehsiF DCL 20710915CMMA 009 5002/62/01 sucoFnI rotcejorp 87850 a/n elddiM rehsiF 896200B5F 719 5002/61/11 F0043X-DE ihcatiH rotcejorp 20950 a/n elddiM rehsiF 955300D5F 6181 6002/01/1 0043X ihcatiH rotcejorp 21950 a/n elddiM rehsiF ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 30700 312A elddiM rehsiF ocsiC 0081 2002/62/5 0592 tsylataC smetsyS hctiwS 07030 70R elddiM rehsiF ocsiC 0081 3002/1/1 0592 tsylataC smetsyS hctiwS 00150 B-lacirtcelE elddiM rehsiF 0081 0002/62/5 p4204SF etnasA hctiwS 30150 80R elddiM rehsiF 78 AppENDICES Fiscal Crisis & Management Assistance Team etaD pircseD muN laireS tsoC .qcA ,qcA ledoM ekaM metI edocraB mooR etiS hctiwS artnI 0081 2002/1/7 m4226 hctiwS 13250 80G elddiM rehsiF 0081 2002/1/7 4253 eroCartnI etnasA hctiwS 54250 mooR taM elddiM rehsiF ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 25250 312A elddiM rehsiF ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 35250 312A elddiM rehsiF ocsiC 0021 3002/1/7 0592 smetsyS hctiwS 45250 312A elddiM rehsiF 008 2002/1/7 osroT 94250 802A elddiM rehsiF 005 3002/11/6 osroT 05250 802A elddiM rehsiF AppENDICES 79 Santa Clara County Office of Education – Los Gatos Union Elementary School District loohcS yratnemelE reteM naV pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC H3GXH0419BX 009 1002/1/7 caMi elppA retupmoC 26400 81 reteM naV GWkQB0221NR 009 0002/62/5 caMi elppA retupmoC 42500 60 reteM naV FRLX1Z902MY 009 0002/62/5 caMi elppA retupmoC 72500 baL retupmoC reteM naV GWk4C0221NR 009 0002/52/5 caMi elppA retupmoC 27500 40k reteM naV CFL274531NR 009 1002/1/7 caMi elppA retupmoC 28500 noitartsinimdA reteM naV ecfifO CFL5L0531NR 009 1002/1/7 caMi elppA retupmoC 38500 noitartsinimdA reteM naV ecfifO 0052 1002/62/5 retnirpypoC rentetseG reipoC 00500 moorkroW reteM naV 7235 rooD-2/elbatrop 007 2002/1/7 tenibaC eliF 21930 52 reteM naV -5/laretaL 007 2002/1/7 tenibaC eliF 31930 52 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 41930 42 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 51930 42 reteM naV rewarD -5/laretaL 007 2002/1/1 tenibaC eliF 61930 42 reteM naV rewarD 0061 9991/1/7 kooB rewop elppA potpaL 71930 -noitartsinimdA reteM naV 4g lapicirp TEpT42333VU 0021 3002/1/7 kooBi elppA potpaL 70840 42 reteM naV 80 AppENDICES Fiscal Crisis & Management Assistance Team pircseD muN laireS .qcA ,qcA etaD ledoM ekaM metI edocraB mooR etiS tsoC 14561000 0001 5002/82/11 epocS-orp BSU epocsorciM 80950 ecneicS reteM naV ralacS 400H5250XMJ 0021 0002/1/7 0571 ocsiC retuoR 95250 -noitartsinimdA reteM naV smetsyS buH 005 9991/1/7 ll tsaF rehtE syskniL retuoR 63350 61 reteM naV 001/01 0042 9991/1/7 trop 84 0592 ocsiC hctiwS 85500 retupmoC reteM naV smetsyS egarotS mooR 0081 1002/62/5 tg2-8453 etnasA hctiwS 62150 32 reteM naV 0021 3002/1/7 0592 ocsiC hctiwS 36250 50 reteM naV smetsyS 0081 3002/1/7 eraCertnI etnasA hctiwS 99250 mooR lacirtcelE reteM naV TG2-8453 0021 3002/1/7 0592 ocsiC hctiwS 43350 90 reteM naV smetsyS 006 0002/1/7 ytuD yvaeH eriatinaS muucaV 89250 egarotS reteM naV laicremmoC 14322 007 2002/1/7 sumtiT retseT noisiV 75250 -noitartsinimdA reteM naV lapicirp AppENDICES 81 Appendix D: 2006-07 Physical Inventory Santa Clara County Office of Education – Los Gatos Union Elementary School District 82 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 83 Santa Clara County Office of Education – Los Gatos Union Elementary School District smetI ygolonhceT tcirtsiD loohcS sotaG soL retupmoC elppA :70/60 YF tnemyaP trohS etoN/noitpircseD #tnarraW tnuomA # OP etaD 1JT0S04268W 61.2/71 :ORpBM 1 Y 63294729 99.327,2 460007vp 6002/12/8 .kO 08/BG1/38.1/71 :caMi 13 Y 68255729 03.392,63 570007 6002/7/9 .kO OBMOC/08/BG1/38.1/71 :caMi2 Y 68255729 05.143,2 131007 6002/7/9 kO B9URG5336H4 06/652x2/38.1/31 BM 1 Y 06906729 45.141,1 531007 6002/12/9 kO B9USC8836H4 06/652x2/38.1/31 BM 1 Y 86307729 45.141,1 531007 6002/61/01 kO ZWV9J03368W 61.2/51 :ORpBM 3 Y 81916729 38.380,9 241007 6002/52/9 kO ZWV8J03368W kO ZWVUE03368W ko OBMOC/08/BG1/38.1/71 :scaMi 35 X 81166729 14.883,08 612007 6002/5/01 ko 38.1/31 :skooBcaM5 ko yuvxr06368w DS/2/71 :scaMi 4 # Q52F86CGNC ko 0062 tejresaL pH 8 ko orp caM 1 kO DS/061/G1/2/71 :caMi X 73728729 76.791,1 092007 6002/51/11 Los Gatos Union Elementary School District Technology Items Fiscal Year 2006-07: Apple Computer 84 AppENDICES Fiscal Crisis & Management Assistance Team tnemyaP trohS etoN/noitpircseD #tnarraW tnuomA # OP etaD kO 2/31 :skooBcaM 2 X 73728729 71.563,5 192007 kO 2/51 :orp kooBcaM1 kO DS/BG06/BG1/2 :skooBcaM 54 X 65238729 67.236,36 292007 6002/61/11 kO DS/BG06/BG1/2 :skooBcaM 3 kO DS/BG061/BG1/2/71 :caMi 5 / GAB REDLUOHS ”31 MTS 05 ESUOM Y 73728729 81.479,2 344007 6002/51/11 mpp8 n0062 tej resaL sretnirp 7 kO IpD006 X 68.244,2 094007 6002/2/11 6626 # 2Y0095CGNCS mpp8 n0062 tej resaL sretnirp 51 DENRUTER 1 REVO IpD 006 X 18.244,5 465007 6002/12/11 1846# htiw eclapeR Y30Q65CFNCS DENRUTER ? 4846# htiw eclapeR LX0286CGNCS AppENDICES 85 Santa Clara County Office of Education – Los Gatos Union Elementary School District tnemyaP trohS etoN/noitpircseD #tnarraW tnuomA # OP etaD kO All007amds/BG08/2 skooBcaM 72 X 93970829 53.357,95 565007 6002/12/11 kO XCOZ G061/BG1 caMi 51 ESAB SSERpXE TROpRIA 01 NOITATS 716007 kO pGWS00407H4 LAUD EROC LETNI 0.2/31 BM 1 207007 kO G0WE454078W ZHG61.2 ”51 orp kooB caM 1 66561829 24.491,2 157007 7002/62/2 kO pGWDF1607H4 eroc laud letnI 0.2 skoobcaM 2 524,128,29 46.446,2 657007 6002/8/3 kO pGWAG1607H4 sserpxe tropriA 01 ,emit kciuq 01 167007 retpada AGV ot ivd-inim elppa 5 687007 kO ouD 2 eroC letnI kooBcaM 92 938007 kO G061 mar BG1 camI 6 LF2N96CGNCS 1 retnirp n0062 teJresaL roloC 01 kO XUVAT18078W G1/0.2/71 CAMI 1 64533829 22.304,1 829007 86 AppENDICES Fiscal Crisis & Management Assistance Team tnemyaP trohS etoN/noitpircseD #tnarraW tnuomA # OP etaD 8256 ZpUSC05178G OTC ORp NAM 5 31.526,41 979007 6246 ZpUZC05178G 5246 ZpU0D05178G 7246 ZpU7U05178G 4246 ZpU4U05178G 61.763 910107 AppENDICES 87 Santa Clara County Office of Education – Los Gatos Union Elementary School District smetI ygolonhceT tcirtsiD loohcS yratnemelE noinU sotaG soL WDC :70-6002 raeY lacsiF WDC 7002-6002 etoN/noitpircseD #tnarraW tnuomA eciovnI # OP tnemyaP etaD 76769729 07.445,49 0040ZQC 984007 7002/3/1 76769729 65.925,71 6107RRC 984007 7002/3/1 76769729 73.666,4 2957ZQC 984007 7002/3/1 36.047,611 WDC latoT no TON tub eciovni no si JCHR6301TACS :rebmuN laireS tsil yrotnevni SVA otni deretne eb lliw egac esuoheraw ni dnuoF 7002/42/4 TROp 42 0573 OCSIC 2 TROp 84 0573 OCSIC 3 T0001/001/01 42 0653 OCSIC 5 pD Tp4-HTEG Tp02 0692 OCSIC 6 001/01 Tp84 0592 OCSIC 4 001/01 42 0573 OCSIC 1 DECNAHNE FpS 21 0573 OCSIC 2 32 LATOT 88 AppENDICES Los Gatos Union Elementary School District Technology Items Fiscal Year 2006-07: Infocus Payment Date PO # Amount Warrant# Description/Note 2/2/2007 700581 4,324.59 92809080 x 5 Infocus In26 DLp projector 2/2/2007 700583 8,659.18 92809080 x 10 Infocus In26 DLp projector 1/3/2007 700582 13,618.94 92796777 x 14 Infocus In26 DLp projector 1/23/2007 700584 12,973.76 92804134 x 15 Infocus In26 DLp projector x= traced to invoice and avs (see detail) Fiscal Crisis & Management Assistance Team AppENDICES 89 Appendix E: Sample Capital Outlay Disposition Request Form Santa Clara County Office of Education – Los Gatos Union Elementary School District 90 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 91 Santa Clara County Office of Education – Los Gatos Union Elementary School District 92 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 93 Appendix F: Sample Investigative Complaint Form Santa Clara County Office of Education – Los Gatos Union Elementary School District 94 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 95 :: Appendix F SAMpLe inveStigAtive CoMpLAint ForM The Los Gatos Union Elementary School is committed to conducting its affairs ethically and in compliance with the law. We take pride in our employees and the high quality services we provide to the community. In order to ensure that we maintain and improve upon the quality and integrity of our services, it is important that we provide employees and the public with ample opportunity to express any concerns regarding various issues such as allegations of violations of District policy, theft, fraud related incidents, safety issues or other legal issues. The district has created a Fraud and Audit HOTLINE for employees and the public to submit their concerns. There are two ways to voice your concern: CALL the Fraud and Audit HOTLINE at (xxx) xxx-xxxx or Complete and submit the following anonymous online form. Need More Info? Click here to review the Fraud & Audit FAQs. Your Contact Information (leave blank if submitting an anonymous complaint) Your Name: District Position: Work Phone #: Home Phone #: Email: Please Give Us Information About Your Complaint Date the Incident Occurred: * Required Field Time the Incident Occurred: * Required Field Suspected Person(s): * Required Field Description of Complaint * (What, where, when, how and who else may be aware of incident): Required Field Santa Clara County Office of Education – Los Gatos Union Elementary School District 96 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 97 Appendix G: Use of Bond Funds for Technology-Related Equipment Santa Clara County Office of Education – Los Gatos Union Elementary School District 98 AppENDICES Fiscal Crisis & Management Assistance Team AppENDICES 99 Santa Clara County Office of Education – Los Gatos Union Elementary School District )PIOV( locotorP tenretnI revO ecioV /hceT/OD latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-PI revo ecioV 687,91 729,3 263,7 140,2 943,1 462,2 348,2 )005$ rednu( seilppuS/lairetaM 110,403 589,11 974,95 727,52 918,44 704,35 495,801 )9994$-005$( tnempiuqE paC noN 627,28 645,7 369,41 652,7 836,31 187,21 245,62 secivreS detcartnoC 222,2 012 125 841 0 906 437 seniL noissimsnarT ataD 516,83 152,51 887,7 887,7 887,7 0 0 )pu & 0005$( tnempiuqE 063,744 919,83 311,09 069,24 495,76 160,96 317,831 latoT )311,09( )495,76( tnemesrubmieR 0 0 teN :eton esaelp HB & evaD evom ot enod lanruoJ 70/60 YF( .setiS rof dnoB OG yb dednuf saw tcejorp ehT )$ etatS otni $ dnob tuo .OD rof seeF repoleveD yb dednuf saw tcejorp ehT ,rotcennoc ,drac ecafretni ,stes enohp :seilppuS/lairetaM sehctiwS ,tramS etiL ppirt :.piuqE .paC noN troppus & gniniart ,noitarugfinoc & noitallatsnI :cvrS detcartnoC revreS :tnempiuqE 100 AppENDICES Fiscal Crisis & Management Assistance Team elppA /hceT/OD 60/50 YF – 40/30 YF :elppA latoT esuoheraW HB xeL sevaD reteM naV rehsiF )sraey 3( 502,19 298,04 0 982,3 199,5 023,4 317,63 )010( dnuF lareneG 901,072 060,68 321,41 741,2 0 693,1 283,661 )020( yrettoL 005,3 005,3 0 0 0 0 0 )040( xaT lecrap 127,6 127,6 0 0 0 0 0 )050( .tniaM & riapeR enituoR 691,551 055,2 820,01 431,6 330,06 054,14 200,53 **** noitanoD/S&H 003,121 786,07 424,3 220,1 162,21 008,22 701,11 margorp laciorgetaC 247,8 670,5 602,1 0 0 195,1 868 )080( .dE .pS 739,1 739,1 0 0 0 0 0 )031( dnuF airetefaC 105,3 105,3 0 0 0 0 0 )012-dnoB .O.G( dnuF gnidliuB 659,2 659,2 0 0 0 0 0 )052-seeF repoleveD( ytilicaF latipaC 895,2 895,2 0 0 0 0 0 )004( latipaC sevreseR .pS 567,766 974,622 187,82 395,21 482,87 755,17 170,052 latoT AppENDICES 101 Santa Clara County Office of Education – Los Gatos Union Elementary School District CBS dna WDC /hceT/OD latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50-40/30 YF :WDC 172,31 507,7 174,1 0 0 811 779,3 dnuF lareneG 210,51 218,4 926,7 989 0 302,1 873 yrettoL 350,1 350,1 .tniaM & riapeR enituoR 783,81 840,3 210,4 0 685,5 0 047,5 dnuF lacirogetaC 442 442 dE .pS 645,4 645,4 dnuF airetefaC 440,803 503,1 112,76 943,13 566,25 916,05 598,401 dnoB OG 733,03 733,03 evreseR .pS 398,093 940,35 423,08 833,23 252,85 049,15 099,411 latoT /hceT/OD latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50-40/30 YF :CBS 371,51 371,51 dnoB OG 371,51 0 0 0 371,51 0 0 latoT 102 AppENDICES Fiscal Crisis & Management Assistance Team dekrowteN yllatoT /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 dnuF lareneG 730,4 730,4 )9994$-005$( tnempiuqE paC noN 823,3 823,3 secivreS detcartnoC 563,7 563,7 0 0 0 0 0 latoT /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 dnuF yrettoL 262 262 )005$ rednu( seilppuS/lairetaM 723,2 723,2 )9994$-005$( tnempiuqE paC noN 945,7 945,7 secivreS detcartnoC 831,01 831,01 0 0 0 0 0 latoT /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 .tniaM & riapeR enituoR 299,4 299,4 )9994$-005$( tnempiuqE paC noN 299,4 299,4 0 0 0 0 0 latoT AppENDICES 103 Santa Clara County Office of Education – Los Gatos Union Elementary School District /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 dnuF gnidliuB 650,942 840,71 127,53 750,32 228,32 804,941 )9994$-005$( tnempiuqE paC noN 482,51 067,5 824 890,5 999,3 secivreS detcartnoC 211,83 357,71 0 953,02 tnempiuqE 154,203 108,43 184,14 0 484,32 919,82 567,371 latoT /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 seeF repoleveD 717,01 717,01 tnempiuqE 717,01 717,01 0 0 0 0 0 latoT /hceT/OD YF :dekrowteN yllatoT latoT esuoheraW HB xeL sevaD reteM naV rehsiF 60/50 YF-40/30 evreseR .pS 26 054 seilppuS lairetaM 092,1 973 942 831 942 34 332 secivreS detcartnoC 108,1 144 942 831 942 394 332 latoT 104 AppENDICES Totals Los Gatos Union School District Tech related items purchased by using G.O.Bond $ Project/Vendor Note Voip 250,734 CDW 186,863 Totally Networked 302,451 This amount included hardware & service contract (installation). In general, the switches & routers the district bought from Total 740,048 Totally Networked were gone/stolen. Fiscal Crisis & Management Assistance Team AppENDICES 105 Appendix H: Study Agreement Santa Clara County Office of Education – Los Gatos Union Elementary School District 106 AppENDICES Fiscal Crisis & Management Assistance Team