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MADERA COUNTY
SUPERINTENDENT OF SCHOOLS
Review Report
AUDIT RESOLUTION PROCESS
Fiscal Year 2019-20 and Fiscal Year 2020-21
BETTY T. YEE
California State Controller
September 2022
BETTY T. YEE
California State Controller
September 23, 2022
Cecilia A. Massetti, Ed.D., Superintendent
Madera County Superintendent of Schools
1105 South Madera Avenue
Madera, CA 93637
Dear Dr. Massetti:
The State Controller’s Office reviewed the Madera County Superintendent of Schools’ (SOS)
audit resolution process for local education agency exceptions noted in the annual audit reports.
The review covered fiscal year (FY) 2019-20 and FY 2020-21.
Our review found that the Madera County SOS followed its audit resolution process for
FY 2019-20 and FY 2020-21. As a result, the Madera County SOS was in compliance with
California Education Code section 41020.
If you have any questions, please contact Joel James, Chief, Financial Audits Bureau, by
telephone at (916) 323-1573.
Sincerely,
Original signed by
KIMBERLY TARVIN, CPA
Chief, Division of Audits
KT/as
cc: Julie DeWall, Chief Business Officer
Madera County Superintendent of Schools
Sonia Ramos, Fiscal Manager
Madera County Superintendent of Schools
Elizabeth Dearstyne, Director
School Fiscal Services Division
California Department of Education
Keith Smith, Administrator
School Fiscal Services Division
California Department of Education
Christopher Ferguson, Program Budget Manager
Education Systems Unit
California Department of Finance
Madera County Superintendent of Schools Audit Resolution Process
Contents
Review Report
Summary ....................................................................................................................... 1
Background ................................................................................................................... 1
Objective, Scope, and Methodology ............................................................................. 2
Conclusion ..................................................................................................................... 3
Views of Responsible Officials ...................................................................................... 3
Restricted Use ................................................................................................................ 3
Madera County Superintendent of Schools Audit Resolution Process
Review Report
Summary The State Controller’s Office (SCO) reviewed the Madera County
Superintendent of Schools’ (SOS) audit resolution process for local
education agency (LEA) exceptions noted in the annual audit reports for
fiscal year (FY) 2019-20 and FY 2020-21. Our review found that the
Madera County SOS followed its audit resolution process for FY 2019-20
and FY 2020-21.
Background California Education Code section 41020(n) requires the SCO to annually
select a sample of county superintendents of schools for which it will
perform a follow-up review of the audit resolution process. Results of
these reviews will be reported to the State Superintendent of Public
Instruction (SSPI) and the county superintendents of the schools that were
reviewed.
In addition, California Education Code section 41020(n) states that the
SCO shall require auditors to categorize audit exceptions in the audit
report in such a manner that both the county superintendent of schools and
the SSPI can discern the exceptions for which it is their responsibility to
ensure that the LEAs take action to correct.
The Madera County SOS provides coordination of educational programs,
and professional and financial supervision for nine LEAs under its
jurisdiction. In addition, the county superintendent of schools maintains
special schools and programs countywide, independent of the LEAs.
County superintendents of schools are required to do the following:
Review, for each of their school districts, audit exceptions relating to
attendance, inventory of equipment, internal control, and any
miscellaneous items, and determine whether the findings have been
corrected or an acceptable plan of correction has been developed
(California Education Code section 41020(i)(1));
Review audit exceptions related to the use of program funds for
instructional materials, teacher misassignments, and school
accountability report cards. The county superintendents must also
determine whether the exceptions have been corrected or an
acceptable plan of correction has been developed (California
Education Code section 41020(i)(2));
Review audit exceptions related to attendance, inventory of
equipment, internal control, and other miscellaneous exceptions.
Attendance exceptions or issues must include those related to local
control funding formula allocations pursuant to California Education
Code section 42238.02, as implemented by section 42238.03, and
independent study (California Education Code section 41020(j)(1));
Notify the LEA, and request that the governing board of the LEA
provide to the county superintendent of schools a description of the
correction or plan of correction by March 15, 2021 for the FY 2019-
20. In audit reports for the FY 2020-21, the description of the
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Madera County Superintendent of Schools Audit Resolution Process
corrections or plan of correction shall instead be filed no later than
April 15, 2022. (California Education Code section 41020(j)(2));
Review the description of the correction or plan of correction and
determine its adequacy and, if the LEA’s response was not adequate,
require the LEA to resubmit that portion of its response that is
inadequate (California Education Code section 41020(j)(3));
By July 15 of the subsequent year, certify to the SSPI and the SCO
that the county has reviewed all applicable exceptions, and state that
all exceptions have been corrected, or that an acceptable plan for
correction has been submitted by the LEA to the county
superintendent, except as noted in the certification. In addition,
identify by LEA any attendance-related exceptions or exceptions
involving state funds, and require the LEA to submit the appropriate
reporting forms to the SSPI for processing (California Education Code
section 41020(k));
Review LEAs’ unresolved prior-year audit exceptions when the
California Department of Education defers to the county (California
Education Code section 41020(l)); and
Adjust subsequent local property tax requirements to correct audit
exceptions relating to LEA tax rates and tax revenues (California
Education Code section 41020(o)).
Objective, Scope, The objective of our review was limited to determining whether the
Madera County SOS followed its audit resolution process for resolving
and Methodology
LEA audit exceptions in a manner consistent with California Education
Code section 41020. Our review did not include an evaluation of the
sufficiency of the action taken by the LEA and the Madera County SOS to
address each exception, nor did it assess the degree to which each
exception was addressed.
The review period was FY 2019-20 and FY 2020-21.
To achieve our objective, we performed the following procedures:
We verified that the Madera County SOS addressed all attendance,
inventory of equipment, internal control, and miscellaneous
exceptions. In addition, we verified that the Madera County SOS
addressed any findings on program funds for instructional materials,
teacher misassignments, and school accountability report cards.
However, with respect to exceptions based on sample items, our
review did not include a determination of whether the exception
results were properly quantified and addressed at a districtwide or
countywide level.
We verified that the Madera County SOS notified LEAs that they must
submit completed corrective action forms to the Madera County SOS
by April 15, 2020, and April 15, 2021, for FY 2019-20 and
FY 2020-21, respectively. Our review did not include an assessment
of the LEAs’ progress in taking corrective action.
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Madera County Superintendent of Schools Audit Resolution Process
We verified that the Madera County SOS required the LEAs to submit
the appropriate reporting forms to the SSPI for any attendance-related
exceptions that affect state funding.
We reviewed the letters of certification due on July 15, 2020, and
July 15, 2021, that the Madera County SOS sent to the SSPI and the
SCO regarding any resolved and unresolved audit exceptions.
We verified that the Madera County SOS followed up with unresolved
prior-year audit exceptions that the SSPI required the Madera County
SOS to conduct.
We verified that the Madera County SOS adjusted subsequent local
property tax requirements to correct audit exceptions related to LEA
tax rates and tax revenues.
Our review was conducted under the authority of California Education
Code section 41020(n).
Conclusion Our review found that the Madera County SOS followed its audit
resolution process for FY 2019-20 and FY 2020-21. As a result, the
Madera County SOS was in compliance with California Education Code
section 41020 for FY 2019-20 and FY 2020-21. We made no additional
determination regarding the Madera County SOS’ audit resolution process
beyond the scope of the review outlined above.
Views of We discussed our review results with the Madera County SOS’
Responsible representative during an exit conference conducted on August 10, 2022.
At the exit conference the Madera County SOS’ representative agreed with
Officials
the review results.
Restricted Use This review report is intended solely for the information and use of the
Madera County SOS, the California Department of Education, the
California Department of Finance, and the SCO; it is not intended to be
and should not be used by anyone other than these specified parties. This
restriction is not meant to limit distribution of this review report, which is
a matter of public record and is available on the SCO website at
www.sco.ca.gov.
Original signed by
KIMBERLY TARVIN, CPA
Chief, Division of Audits
September 23, 2022
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State Controller’s Office
Division of Audits
Post Office Box 942850
Sacramento, CA 94250
http://www.sco.ca.gov
S23-COE-9002