Marin County Office of Education Management Letter

July 6, 2018 Mary Jane Burke, Superintendent Marin County Office of Education 1111 Las Gallinas Avenue San Rafael, CA 94913 Dear Superintendent Burke: The purpose of this letter is to provide the Marin County Office of Education and the Sausalito Marin City School District with an update regarding the progress made by the district in implementing the recommendations identified by the Fiscal Crisis and Management Assistance Team (FCMAT) in its April 2012 and August 2016 reports. At the conclusion of the 2016 report, the county office requested that the team review the district’s progress in implementing the recommendations of both reports. FCMAT reviewed and verified the progress made in the 2012 and 2016 reports in the following areas: Internal Controls Board Policies and Administrative Regulations Central Office and Administrative Functions Financial Reporting District Service Options from the County Office Payroll Position Control Accounts Payable Purchasing Personnel Qualified Zone Academy Bonds Relationship with the Charter School Charter School Oversight Fiscal Support for the Charter School Charter School Facilities Leadership’s Inadequate Support for District School Transitional Kindergarten The FCMAT follow-up team for this update consisted of the following member: Michelle Giacomini FCMAT Deputy Executive Officer Petaluma, CA In writing its reports and letters, FCMAT uses the Associated Press Stylebook, a comprehensive guide to usage and accepted style that emphasizes conciseness and clarity. In addition, this guide emphasizes plain language, discourages the use of jargon and capitalizes relatively few terms. Introduction The FCMAT report dated April 10, 2012 included recommendations and specific follow-up items in numerous areas, and on March 15, 2016 the Marin County Office of Education and FCMAT entered into an agreement for a review of the district in the following areas: • Budget Development Recommendations: Continue to seek legal counsel with expertise in charter school law to evaluate the supplemental funding and services provided by the district to the Willow Creek Academy (WCA) charter school. • Review the district’s relationship with Willow Creek Academy and the impact to the district’s Bayside/MLK school site operations, for adherence to best practices and make recommendations for improvements, if any. • Qualified Zone Academy Bonds (QZABs) Recommendations: Review the applicable lease costs associated with the space provided to WCA, if any. • Personnel recommendations related to hiring practices. • Evaluate the 2014-15 audit exception regarding the disallowance of the transitional kindergarten average daily attendance and determine the basis for the disallowed attendance, including an evaluation of where the transitional kindergartners were served and why they were served in this way. While in the district in 2016, FCMAT found additional internal control issues in other areas of the district’s business office, which were either nonexistent or significantly lacking. These additional find- ings and recommendations were listed in the 2016 report. New issues were also found relating to no single-subject credentialed teachers instructing middle school students, transitional kindergarten not being offered, and relationship and financial issues between the Willow Creek Academy and the district. These additional recommendations contained in the 2016 report are listed as well. The following chart summarizes the district’s progress throughout the reporting periods, beginning in 2012 and ending in May 2018: Sausalito Marin City School District\Status of Recommendations 2018 History 2018 2018 FCMAT’s Recommendation Partial of Recommendation Implemented No Progress Progress Improve communication practices, identify measur- 2012-New Recommendation able objectives and implement strategies to achieve 2016-No Progress X those objectives. 2018-No Progress Communicate to every employee the expectation of 2012-New Recommendation compliance with all policies and procedures, code of 2016-No Progress X ethics and standards of conduct. 2018-Partial Progress 2012-New Recommendation Develop and implement ongoing employee fraud pre- 2016-No Progress X vention training programs. 2018-Partial Progress 2012-New Recommendation Develop and implement fraud detection methods. 2016-No Progress X 2018-No Progress Review and follow up on any audit exceptions or man- 2012-New Recommendation agement letter findings or recommendations, descrip- 2016-Partial Progress X tions of corrective actions or plans to correct items. 2018-Partial Progress 2 2012-New Recommendation Ensure that employees are cross-trained in key areas 2016-Partial Progress X of responsibility. 2018-Parial Progress Develop desk manuals of employee duties; ensure that 2012-New Recommendation each employee includes step-by-step procedures for 2016-No Progress X all assigned duties in their desk manual. 2018-No Progress 2012-New Recommendation Create a policies and procedures manual for the busi- 2016-No Progress X ness department. 2018-No Progress Ensure that each employee understands their re- sponsibility for records retention. Provide education 2012-New Recommendation and dedicated time, as needed, to ensure the district 2016-Partial Progress X complies with the record retention requirements 2018-Partial Progress specified in Title 5, Sections 16020-16027. Take immediate board action to update BP 3100 to 2012-New Recommendation comply with Governmental Accounting Standards 2016-Implemented X Board (GASB) Statement No. 54. 2018-Implemented Update all board policies and administrative regu- 2012-New Recommendation lations by the end of the fiscal year. Consider using 2016-Partial Progress X CSBA’s Policy Audit Program and policy development 2018-Partial Progress workshop to facilitate this endeavor. Develop and implement a protocol to ensure future 2012-New Recommendation required changes to board policies and administrative 2016-Partial Progress X regulations are adopted by the district in a timely 2018-Partial Progress fashion. 2012-New Recommendation Ensure that all board policies and administrative regu- 2016-Partial Progress X lations are posted to its website. 2018-Partial Progress 2012-New Recommendation Annually adopt and communicate board-approved 2016-No Progress X budget goals and objectives. 2018-Partial Progress Implement a set of board-approved guiding principles 2012-New Recommendation outlining the district’s financial priorities for use in 2016-No Progress X decision making. 2018-No Progress Prepare a formal budget development calendar, in- 2012-New Recommendation cluding critical tasks, deadlines and the staff member 2016-Partial Progress X assigned. Obtain annual approval of the calendar from 2018-Partial Progress the governing board. Implement a budget development process that in- 2012-New Recommendation cludes site administrators and department managers 2016-No Progress X and holds them accountable to stay within their 2018-Partial Progress budget. Prohibit other fund or restricted program encroach- 2012-New Recommendation ment without the express support of the district’s 2016-No Progress X executive leadership and the governing board. 2018-Partial Progress 2012-New Recommendation Prohibit the inclusion of carryover balances during 2016-Partial Progress X budget development. 2018-Implemented Ensure that the required public hearing regarding re- 2012-New Recommendation ceipt of flexibility funding for the 2012-13 budget year 2016-Implemented and subsequent years is held prior to and independent 2018-Implemented X of the annual public hearing for budget adoption, and (but is no longer applicable un- that the explicit purposes for use of the Tier III fund- ing is included in the board’s agenda and minutes. der the LCFF) 3 Conduct budget study sessions for the governing 2012-New Recommendation board and all interested stakeholders during budget 2016-Partial Progress X development and bring periodic updates to the board 2018-Partial Progress during the process. 2012-New Recommendation Periodically assess its fiscal health to help ensure its 2016-Partial Progress X viability. 2018-Partial Progress Assess all requests for expenditures for goods and services not included in the current governing board-approved operating budget through a formal 2012-New Recommendation protocol using criteria such as annual goals, objec- 2016-No Progress X tives, guiding principles, cost effectiveness, available 2018-No Progress resources, other district needs and performance expectations to ensure financial resources equitably support all district students. 2012-New Recommendation Provide regular and frequent budget revisions to the 2016-No Progress X governing board for approval. 2018-Implemented Consider online, read-only access to financial in- formation by site administrators and department managers, training on budget monitoring techniques 2012-New Recommendation and preparation of budget transfers, electronic distri- 2016-No Progress X bution of draft budget transfers to the business office, 2018-No Progress and a calendar of deadlines for budget revisions due to the business office. Develop a multi-step plan, open to all stakeholders, to 2012-New Recommendation evaluate the advantages and disadvantages of different 2016-No Progress X school site and district grade level configurations. 2018-No Progress Consider commissioning a study to determine appro- 2012-New Recommendation priate staffing levels for both certificated and classified 2016-No Progress X employees. 2018-No Progress 2012-New Recommendation 2016-Implemented 2018-Partial Progress Continue to seek legal counsel with expertise in the (Changed to partial progress area of charter school law to evaluate the supplemen- because the district should con- X tal funding and services provided by the district to the tinue working closely with spe- WCA charter school. cialized legal counsel for advice about the relationship between the district and WCA funding.) 2012-New Recommendation Ensure that the board meeting calendar contains 2016-Partial Progress X financial reporting deadlines to ensure compliance. 2018-Partial Progress Survey the board regarding specific areas of interest 2012-New Recommendation or topics for which they would like additional explana- 2016-No Progress X tion or training. 2018-Implemented Require all teachers to take daily attendance and 2012-New Recommendation ensure that clerical site staff retain and maintain 2016-Partial Progress X records to substantiate excused student absences in 2018-Implemented accordance with AR 5113. Consider the financial pros and cons of engaging an 2012-New Recommendation independent auditor with Aeries software expertise 2016-Partial Progress X to perform audit procedures and determine whether 2018-Implemented 2009-10 ADA as reported was reasonable. Record the special education funding in question as 2012-New Recommendation a liability until the outcome of the EAAP appeal is 2016-Partial Progress X known. 2018-Implemented 4 Immediately train site staff regarding their roles and responsibilities in providing accurate student atten- 2012-New Recommendation dance recordkeeping. Closely monitor attendance 2016-No Progress X accounting and take appropriate disciplinary action 2018-Implemented with any employee who circumvents or deviates from the district’s requirements. Present all adjustments resulting from the indepen- dent audit of the prior year’s financial records to the governing board for approval as audit adjustments and 2012-New Recommendation report them in the Board Approved Operating Budget 2016-Partial Progress X or Projected Year Totals column on the SACS interim 2018-Implemented financial reports, depending on the board’s procedure for approving budget transfers. 2012-New Recommendation 2016-No longer applicable Incorporate adjustments to the cash flow worksheet 2018-Implemented in “Other Receipts/Non-Revenue” into the district’s (Cash flow worksheets are no X budget to the extent possible. longer required from the district because the county office of education prepares them.) Ensure that appropriate staff and the governing board 2012-New Recommendation observe the reporting requirements of GC 3547.5 2016-Implemented X once negotiations are complete. 2018-Implemented Revise Criteria and Standards Item S7A to include the 2012-New Recommendation necessary information for the district’s OPEB obliga- 2016-Implemented X tion during its next reporting period. 2018-Implemented Review its processes for applying indirect costs and 2012-New Recommendation revise procedures beginning with fiscal year 2011-12 2016-Partial Progress X to ensure that all programs are charged the maximum 2018-Partial Progress allowable indirect cost rate. Ensure that staff members responsible for the unau- 2012-New Recommendation dited actuals report are knowledgeable regarding all 2016-Implemented X the required forms so that accurate financial informa- 2018-Implemented tion is reported. 2012-New Recommendation Balance the Form CAT with the amounts reported in 2016-Implemented X the district’s general ledger. 2018-Implemented Report a reserve for the revolving cash account in 2012-New Recommendation the ending fund balance as required by the California 2016-Implemented X School Accounting Manual, Procedure 210. 2018-Implemented 2012-New Recommendation Consider contracting with an individual knowledge- 2016-No longer applicable able in school accounting to perform routine and 2018-Implemented X backlogged tasks and to train current employees to (The current CBO is adequately perform these tasks. trained and capable of perform- ing accounting tasks.) Determine whether it would be more beneficial and 2012-New Recommendation cost effective to hire personnel instead of contracting 2016-Implemented X with the county office or independent contractors for 2018-Implemented services for the 2012-13 fiscal year. Encourage the continued mentoring relationship 2012-New Recommendation between the county office and the district’s business 2016-Implemented X manager. 2018-Implemented 2012-New Recommendation Implement payroll procedures that will provide a 2016-Partial Progress X sound internal control structure. 2018-Partial Progress 5 Revise job descriptions as necessary among district 2012-New Recommendation office staff to accommodate revised payroll proce- 2016-Partial Progress X dures. 2018-Partial Progress Establish firm payroll submission deadlines as well as what constitutes a complete employee timesheet submission. Ensure that employees are notified in 2012-New Recommendation writing of these deadlines and requirements and hold 2016-Implemented X both the employer responsible for enforcing the pol- 2018-Implemented icy and the employee violating the policy accountable for following them. 2012-New Recommendation Establish an individual payroll file for each employee. 2016-Partial Progress X 2018-Implemented Continue efforts to provide more accurate vacation/ 2012-New Recommendation personal/sick leave information on employee pay- 2016-Implemented X checks. 2018-Implemented 2012-New Recommendation Take immediate steps to fully implement the QSS po- 2016-Partial Progress sition control module, including the use of an outside 2018-No Progress X consultant for the initial system setup to lessen the (The QSS position control mod- burden on district office staff. ule has not been implemented) 2012-New Recommendation Revise job descriptions of district office staff as nec- 2016-Partial Progress essary to ensure that adequate internal controls are 2018-No Progress X established for maintenance of the position control (Although discussions have oc- system. curred, no progress has been made in this area) 2012-New Recommendation 2016-Partial Progress Ensure that one person does not have the ability to 2018-No Progress access both the demographic and payroll screens of X (Although discussions have oc- employees in the position control module. curred, no progress has been made in this area) 2012-New Recommendation 2016-Partial Progress Review the change of status form to determine 2018-No Progress whether pre-numbered sections are applicable to X (Although discussions have oc- each situation. curred, no progress has been made in this area) Include a check box or signature line reflecting verifi- 2012-New Recommendation cation of board approval if required for the personnel 2016-Partial Progress X action on the change of status form. 2018-No Progress 2012-New Recommendation 2016-Partial Progress Establish the steps listed in the 2012 report to pro- 2018-No Progress X cess the district’s position control transactions. (Although discussions have oc- curred, no progress has been made in this area) Institute procedures for updating position control for 2012-New Recommendation each financial reporting period, including procedures 2016-Implemented X to properly roll position control from one fiscal year 2018-Implemented to another. Implement the procedures outlined in the 2012 report 2012-New Recommendation regarding accounts payable transactions to provide a 2016-Partial Progress X sound internal control structure. 2018-Partial Progress 6 Implement the procedures outlined in the 2012 report regarding changes to vendor information and ensure 2012-New Recommendation that no employee has access to the QSS screens nec- 2016-No Progress X essary to set up/change vendor demographic informa- 2018-No Progress tion and process vendor payments. Revise job descriptions as necessary among district 2012-New Recommendation office staff to accommodate the changes in proce- 2016-Partial Progress X dures. 2018-Partial Progress Provide the assistant to the business manager with 2012-New Recommendation outside training to assist with the assigned accounting 2016-Partial Progress X duties and hold the employee responsible for com- 2018-Implemented pleting the assigned duties correctly. Take immediate steps to construct separate travel 2012-New Recommendation request and reimbursement forms that more closely 2016-Partial Progress X meet its needs. 2018-Partial Progress 2012-New Recommendation Establish meal and mileage rates for use in employee 2016-Partial Progress X travel. 2018-Partial Progress 2012-New Recommendation Implement the procedures outlined in the 2012 report 2016-Partial Progress X regarding travel expenditures. 2018-Partial Progress 2012-New Recommendation Implement the procedures outlined in the 2012 report 2016-Partial Progress X regarding revolving account transactions. 2018-Partial Progress 2012-New Recommendation Implement the procedures outlined in the 2012 report 2016-Partial Progress X with regard to purchase orders. 2018-Partial Progress Provide extensive training for all employees involved 2012-New Recommendation in purchasing if the on-line QSS purchase order sys- 2016-No Progress X tem is implemented. 2018-No Progress Utilize open purchase orders for ongoing purchases 2012-New Recommendation of inexpensive items from the same vendor. Issue the 2016-No Progress X open purchase orders quarterly in compliance with 2018-Partial Progress BP 3300. 2012-New Recommendation 2016-Partial Progress Consult with legal counsel regarding its July 2011 2018-No Progress X award of its contract for the food service program. (Although discussions have oc- curred, no progress has been made in this area) 2012-New Recommendation Immediately contact legal counsel with questions 2016-Partial Progress X regarding bidding. 2018-Implemented Seek competitive bids on public works projects over 2012-New Recommendation $15,000 and equipment, materials or supplies to be 2016-Partial Progress X furnished, sold or leased in excess of $81,000 for 2012 2018-Implemented ($87,800 for 2016; $90,200 for 2018). 2012-New Recommendation Meet with legal counsel to obtain a complete set of 2016-Partial Progress X competitive bidding documents. 2018-Implemented 2012-New Recommendation Provide the business manager with additional training 2016-Partial Progress X in bidding requirements and procedures. 2018-Implemented 7 2012-New Recommendation Establish a policy requiring three quotes to be ob- 2016-Partial Progress X tained when items exceed a specified amount. 2018-Implemented 2012-New Recommendation Issue district credit cards in both the individual’s name 2016-Partial Progress X and the district’s name. 2018-Implemented 2012-New Recommendation Establish reasonable credit limits on each credit card. 2016-Implemented X 2018-Implemented Ensure that each person issued a credit card signs a 2012-New Recommendation usage agreement that provides specifics of the credit 2016-No Progress X card program. 2018-Implemented Require a purchase order for all purchases of goods 2012-New Recommendation and services via credit card, with the exception of 2016-No Progress X some travel expenses. 2018-Implemented Obtain the equipment listings from its independent 2012-New Recommendation contractor and director of maintenance and opera- 2016-No Progress X tions to verify completion of the equipment inventory. 2018-No Progress If the inventory is incomplete, consider changing ven- 2012-New Recommendation dors to perform a complete equipment inventory and 2016-No Progress X provide the district with procedures to maintain an 2018-No Progress inventory system. 2012-New Recommendation Implement the procedures outlined in the 2012 report 2016-Partial Progress X for employee recruitment / selection. 2018-No Progress 2012-New Recommendation 2016-Partial Progress Submit the certificated and classified employment 2018-No Progress X application forms to legal counsel for evaluation. (Although discussions have oc- curred, no progress has been made in this area) 2012-New Recommendation Adopt standardized forms for use in the employee 2016-Partial Progress X selection process. 2018-Partial Progress Consider obtaining the book entitled “Adverse Impact and Test Validation: A Practitioner’s Guide to Valid 2012-New Recommendation and Defensible Employment Testing,” 2nd Edition by 2016-Partial Progress X Dan Biddle, which provides specific instructions for 2018-Implemented meeting selection requirements. Provide annual notice to each employee to confirm 2012-New Recommendation their vacation and personal necessity/sick leave bal- 2016-Partial Progress X ances. 2018-Implemented 2012-New Recommendation Implement the procedures in the 2012 report for 2016-Partial Progress X employee resignations and retirements. 2018-Partial Progress Provide explicit direction to any employee releasing 2012-New Recommendation employment information that this violates district 2016-Implemented X procedure and take any necessary disciplinary action 2018-Implemented should this reoccur. Purchase locking, fireproof cabinets for personnel 2012-New Recommendation files, and review each employee’s files for complete- 2016-Implemented X ness. 2018-Implemented 8 Consider an independent consultant arrangement to 2012-New Recommendation assist with the review and cleanup of employee per- 2016-Implemented X sonnel files. 2018-Implemented Implement a calendaring system in the Personnel 2012-New Recommendation Department to track the deadlines for employee 2016-No Progress X evaluations. 2018-No Progress Provide sites/departments with notifications from 2012-New Recommendation the Personnel Department regarding deadlines for 2016-No Progress X employee evaluations, and track compliance with the 2018-No Progress evaluation deadlines. 2012-New Recommendation Provide district administrators/department heads 2016-No Progress X with training in documenting employee performance. 2018-No Progress Send personnel staff members to training conducted 2012-New Recommendation by CODESP and/or CPS on a variety of pertinent 2016-Partial Progress X subjects. 2018-Partial Progress 2012-New Recommendation Perform annual and periodic duties to ensure compli- 2016-Partial Progress X ance with state and federal regulations. 2018-Partial Progress 2012-New Recommendation Ensure that the required current state and federal 2016-Partial Progress X legal employment notices are posted in staff lounges. 2018-Implemented Work with legal counsel in the event of personnel 2012-New Recommendation layoffs for guidance on timelines, board agenda items, 2016-Implemented X notices, hearings and any other necessary procedures. 2018-Implemented 2012-New Recommendation Seek advice from legal counsel regarding dismissal or 2016-Implemented X progressive discipline action against an employee. 2018-Implemented 2012-New Recommendation Review all the FCMAT Personnel Standards to help 2016-Implemented X develop best practices for personnel operations. 2018-Implemented Provide subject matter instruction for middle school 2012-Not Reported students. Realign funding priorities as needed to en- 2016-New Recommendation X sure that this occurs. 2018-Implemented 2012-Not Reported Review the instructional and program needs for its 2016-New Recommendation X students and adjust staffing accordingly. 2018-Implemented Ensure that properly credentialed teachers are pro- 2012-Not Reported viding all subject area instruction, including physical 2016-New Recommendation X education. 2018-Partial Progress 2012-Not Reported Consider reconfiguring staffing to align with the num- 2016-New Recommendation X ber of students being served. 2018-Implemented 2012-Not Reported Review the need for both a superintendent and a prin- 2016-New Recommendation X cipal; consider combining these roles in one position. 2018-Implemented Depending on the leadership structure, review the 2012-Not Reported need for other positions such as director of facilities 2016-New Recommendation X and assistant principal. 2018-Partial Progress Conduct a salary study of its management positions to 2012-Not Reported ensure equity both within the district and with com- 2016-New Recommendation X parable districts. 2018-No Progress 9 Consider using any salary savings to staff part-time teaching positions to provide targeted student inter- 2012-Not Reported vention, core instruction in math and science, and/ 2016-New Recommendation X or enrichment classes in areas such as art, music, and 2018-No Progress technology. Review confidential employees’ work responsibilities 2012-Not Reported to ensure they meet Government Code Section 2016-New Recommendation X 3540.1 requirements. 2018-No Progress 2012-Not Reported Revise its confidential employee job descriptions (and 2016-New Recommendation X classifications) as needed. 2018-No Progress Review grant proposals and implementation details to 2012-Not Reported ensure that services align with the district’s goals and 2016-New Recommendation X follow board policy. 2018-No Progress Create school schedules that prioritize core instruc- 2012-Not Reported tional programs that maximize student learning and 2016-New Recommendation X comply with the CBA. Ensure that convenience for 2018-Implemented grant programs is secondary to these priorities. Ensure that all volunteers, and employees in 2012-Not Reported grant-funded positions, follow board policies and 2016-New Recommendation X administrative regulations. 2018-No Progress Ensure that a comprehensive written agreement be- tween each granting organization and the district is 2012-Not Reported prepared, approved by the board, and includes certi- 2016-New Recommendation X fication that grant program employees and/or volun- 2018-Partial Progress teers have completed all applicable clearances. Develop a five-year facilities master plan that incor- 2012-New Recommendation porates demographics, student enrollment, facility 2016-No Progress x capacity, capital improvements and funding methodol- 2018-Partial Progress ogies to support student housing needs. Review the applicable lease costs associated with the 2012-New Recommendation space provided to WCA, if any, each fiscal year with 2016-No Progress X data derived from the annual independent auditor’s 2018-Partial Progress report. Recognize that the district’s governing board’s pri- 2012-Not Reported mary responsibility is to the students enrolled in the 2016-New Recommendation X district’s Bayside Martin Luther King, Jr. Academy. 2018-No Progress 2012-Not Reported Honor the commitments made in board bylaws and 2016-New Recommendation X policies. 2018-No Progress Abide by charter school documents and the law’s intent. Specifically, by treating WCA and the district 2012-Not Reported as independent legal entities and recognizing that its 2016-New Recommendation X relationship with WCA is that of a charter school 2018-Partial Progress authorizer. Establish a formal charter school oversight review process consistent with the requirements in the California Education Code. Ensure that the process 2012-Not Reported gives the governing board the ability to evaluate 2016-New Recommendation X whether the charter is complying with the terms of 2018-Partial Progress its charter, the MOU, and all applicable state and federal laws. Revise the current MOU to correct inconsistencies 2012-Not Reported with requirements in the California Education Code 2016-New Recommendation X and Title 5, California Code of Regulations. 2018-Partial Progress 10 Be specific about the form and frequency of oversight 2012-Not Reported practices; ensure that expectations are clearly defined 2016-New Recommendation X in policy and/or the MOU. 2018-Partial Progress Routinely monitor WCA’s student recruitment, issues 2012-Not Reported related to racial and ethnic balance, and implementa- 2016-New Recommendation X tion of other items in the charter petition to ensure 2018-No Progress compliance. Initiate a comprehensive review of WCA’s enrollment practices that have led to the significant demograph- 2012-Not Reported ic differences between the charter school and the 2016-New Recommendation X district school(s), including differences in race and 2018-No Progress ethnicity, and socioeconomic levels. Immediately require the charter school to cease 2012-Not Reported refusing enrollment to special needs students so that 2016-New Recommendation X it is no longer violating the terms of the charter, the 2018-Implemented MOU, and state and federal laws. Begin a comprehensive review of the charter school’s 2012-Not Reported enrollment practices, particularly those that violate 2016-New Recommendation X the charter, the MOU, and state and federal laws 2018-Implemented regarding students with disabilities. Ensure that the total percentage of WCA students 2012-Not Reported allowed because of the enrollment priority for chil- 2016-New Recommendation X dren of a charter school’s founders, teachers and staff 2018-No Progress is small. Ensure that WCA’s charter petition and its website 2012-Not Reported provide the same information regarding admission 2016-New Recommendation X priority order and classifications. 2018-Implemented Ensure that the charter school develops a systematic tracking system, with improved follow-up and notes, to record why families of students granted admission 2012-Not Reported to WCA through the lottery are not enrolling their 2016-New Recommendation X students. Ensure that the charter school contacts for 2018-No Progress a second time any families that do not initially respond to an offer of admission. Ensure that all students have equal access to WCA, 2012-Not Reported regardless of race, ethnicity, socio-economic level, or 2016-New Recommendation X disability. 2018-No Progress Examine its MOU with WCA and consider a revision to make it consistent with the spirit, intent, and letter of the law regarding the fair and appropriate fiscal and practical relationship that should exist between a chartering authority and a charter school. Specifically, 2012-Not Reported the district should revise the following items: 2016-New Recommendation X Various excess revenue sharing formulas 2018-Partial Progress General fund contribution to special education (en- croachment) Facility and grounds maintenance, and utilities Arrangement affected by the number of in-district and out-of-district students Fully use the standardized account code structure and other well-documented internal allocation methods 2012-Not Reported to assign costs in a manner that facilitates calculation 2016-New Recommendation X of the computations and formulas established in the 2018-Implemented MOU. Ensure that its budget presentations and materials 2012-Not Reported are clear and concise about its total resources before 2016-New Recommendation X and after resources are provided to WCA so that this 2018-Partial Progress information is clear to all parties. 11 2012-Not Reported Faithfully implement the provisions of the MOU, even 2016-New Recommendation X when they are not favorable to WCA. 2018-Partial Progress Provide the public and all interested parties an oppor- 2012-Not Reported tunity to hear and give input on the financial arrange- 2016-New Recommendation X ments between the district and WCA. 2018-No Progress Establish a clear separation between the operational and fiscal structures of the agreement for facilities 2012-Not Reported and the purchasing, administrative and other services 2016-New Recommendation X it provides to the charter school, in accordance with 2018-Partial Progress Proposition 39, Title 5 Section 11969.9 and California Education Code Section 47613(d). Adhere to the provisions of California Education 2012-Not Reported Code Section 47605(b) that require it to hold a public 2016-New Recommendation X hearing about the provisions of the charter within 30 2018-Implemented days after receiving a petition. Examine the current MOU and, in addition to the rec- ommendations above, revise it to be consistent with the spirit, intent, and letter of the law as it relates to 2012-Not Reported providing fair and appropriate facilities. Specifically, 2016-New Recommendation X revise the MOU terms for facility use, including annual 2018-Partial Progress modifications that satisfy the requirements found in Section 11969 of Title 5 Regulations. Re-evaluate the facility use provisions annually in a 2012-Not Reported public setting to ensure complete openness to the 2016-New Recommendation X district’s stakeholders. The evaluation should include 2018-No Progress the effect on students at Bayside MLK. Use the LCAP process and the professional knowl- 2012-Not Reported edge of staff to determine the needs of students at 2016-New Recommendation X Bayside MLK and an adequate level of funding to meet 2018-Partial Progress those needs. Allocate its resources to meet the identified needs, acknowledging that some priorities may have to be established if funds are insufficient. This allocation should be done before any excess funds or unreim- 2012-Not Reported bursed services are given to WCA. Under no condi- 2016-New Recommendation X tion should funds be diverted from Bayside MLK to 2018-Partial Progress WCA without informing Bayside MLK stakeholders of the negative consequences to the students at their school. Offer a district-operated TK program in compliance 2012-Not Reported with state law and consistent with its own school 2016-New Recommendation X calendar, instructional days, and other operations. 2018-Implemented 12 Summary The district implemented 53 recommendations, 48 are in progress, and no progress has been made on 39 because the district is determining next steps and specific discussions, or planning has yet to begin on some items. As in any district, continued emphasis is needed in all the above identified areas since all affect the students. FCMAT would like to thank the county office for requesting this follow-up study and for the district and charter school for their open communication and time. We trust that the results will help further assist the direction, improvement, efficiency and education of students in the Sausalito Marin City School District. Sincerely, Michelle Giacomini Deputy Executive Officer, FCMAT 13