able to go through and it is the federal findings in the state findings. ago when someone brief detail, if you have questions, we can answer those questions. with respect to what i consider to be the significant findings, the issue with respect to multi- funded teachers, we have discussed these items with staff and have had several meetings with them. at the end of the finding is a response from the district that the staff has prepared and presented.

this is not coming as some great surprise to people. we have been working with them over the course of the audit and we have met with them on several locations to make sure that we have our facts straight. and properly show the finding as to what it really is. i dunno if you have a copy of the audit report with you, and i will not go into great detail here, but the findings begin on page 89 of the report. the first relates to child-care development. what this binding is is you are supposed to have a form on file for all of the kids that you serve. we know that this lags in the

fnid -- findings. you have a child that would be served in the program for september and october, but when we see the form, it is signed in december. that means that someone could question that and say that the child was not authorized to be served in the program so you should not get your money. i do not think that is going to happen. it has been my experience that that does not happen with child care. and we can really kind of track this to an issue of turnover in personnel where there was simply a lack of follow up on making sure that the process was done appropriately. this was a finding that was in place last year, and it is in place next year.

i am confident that the message is clear. they are already embarking on a plan to make sure that this does not happen in the future. we are going to be coming back and looking at that because that is one of the things that we do, to say, did you fix this? hopefully, we can report next year that that took place. that is finding number one. the second one is that any teacher that is funded under the federal program needs to sign the certification that says that they are 100% funded. that certification has to be on file.

that is an issue. i would say this is an issue that we do find with some relative frequency with other school districts. it is serious because of the federal government wants to play hardball, they can pull your funding for those hours. we have talked to the director in this situation, the director at the time, they simply did not have the documentation. the director has already started a process whereby the certification is being handled and they need to be done a semi- annually. i believe that process will be adequately taken care of. on the realm of importance or severity, which is slightly less

severe than the child-care issue. the third issue relates to the other program. we all did a number of school districts, and we have a lot of issues with respect to them. this is not unique. again, this is one of the issues where we have abetted this with staff a number of times and the majority of our findings, we simply ask for some information. i must tell you that in our last meeting where there were as clearly an awareness that this needed to be put together, the timing was just running short. with the district staff, who say that we put the finding in, but

you get that information and we will all that. if you give us that information by january 31, we'll look at that. there are actually three parts to this finding. a couple of the parts deal with the fact that the money they used then, 85% is on direct services. the other is a contribution worried to show and in kind contribution of the least 33%. it is a calculation and they need to gather the data to be able to -- at least when it comes calling, we have already lived at this issue, and that issue is passed. the third item relates to

attendance gathering and accumulation. you are funded based upon how many students use serve to a degree. we just found in many inconsistencies with the way the attendance was gathered. it appeared that the attendance was being gathered in many different ways, and let got to the central point, it did not come together properly. you have sheets that need to be documented and that has to be the basis for which attendance is taken. then they need to be a monthly report that its accumulated and a quarterly report that goes to the state. we found inconsistencies all- around. we were not able to determine where the figures really are. having said that, when we meet with staff, they are well aware

of this issue. they are not just sticking their heads in the sand. they are in contact with the stay agency on this matter as well. we look at this as being a significant item because it was an item that was the finding last year. it remains to be seen, but it is certainly one of these areas where the district is in contact with the oversight agency and is working toward a solution. we have to take that position because it is our job. when you get findings and the auditor comes up with a finding and it is people in management that know how -- had no idea that this was coming down, that

is a problem. the staff knows that we have an issue. we are dealing with and working towards a solution. we have to report it. that is the issue. the final comment has to do with report cards, simply an issue where you are not using the correct form. it is a minor issue, but we have to report it. we have no doubt it will be something that is cleared in the next year. that is a rundown of the findings. we don't make any adjustments here. that is a big issue. if you make adjustments that affect the unrestricted general fund balance, we did not make any of those adjustments. that does say a lot for the

district. the district is very complicated in to get a lot of federal and state revenue that needs to be tracked properly. the district personnel does a very good job of that. when we come then, we ask for the information and we have piles of data to look at. it is just a matter of us going through it. another item that i might want to say, we are in the middle of completing proposition a? measure a. right. we are in the middle of completing the bond audit. we are just finishing up some final loose ends on the job. and we're also undertaking a review.

we hope to have that completed by the end of the month. if you have any questions, i would be happy to answer them. commissioner fewer: no questions, but one advantage of sitting here is that when you are addressing these things, you assure me that people are working on those things right now, and even though this is a finding the second year, i am hoping next year we don't have the same findings. we have hired some folks that have a very great attention to detail. it is informative for the board to know, because a lot of these things, we need to know.

>> we just ran out of time. we decided, let's put the findings in their hand let's work towards getting the issue resolved. that is where we are in the process. >> i was able to sit in the session with the auditors as the share of the budget committee yesterday? i went through the report also, and i want to congratulate the auditor and the staff. we can actually submit our audit on time for several years now. prior, we were not submitting it on time. >> i remember one year we submitted in march.

>> i would just wanted to reiterate that there were some findings, it is not the category they you would panic. you might call at material findings, and we don't have any of those. those are significant, but the responses we have gotten are very satisfactory. i think the staff will be able to handle its. i am convinced that they will react to its. >> i appreciate how much easier this is 3 and clear.

i am a little concerned that this is not so much for the auditor as for the staff. i am concerned about the finding multiple years about the attendance procedures. i am concerned that it shows up as a finding in the audit. what i am more concerned about is that we are hoping to get information on our report about something significantly changing. what i want to know is that we are able to take attendance. certainly, we need to do it to be compliant with the funding source. we really need to do it because it is important that we actually know who we are serving and who they are. if we can get a report about what we're doing about that, i would appreciate that.

commissioner murase: my impression is that the findings in a very big school district is very small. is it low, medium, or high in terms of the budget? >> i am not sure you can make any kind of generalizations on that. everybody should be striving for zero findings, and i think they are eminently doable. whether you have 4, 10, or whatever. we have many districts with none, and we have several with quite a few. it depends on if a new view -- whether they view constitutes a finding. i would also tell you this, but

just in terms of quantity -- and not in terms of quantity, but of tie. a serious material weakness, we don't know where the cash is. that may be one way to look at it. >> i just wanted to say for informational purposes, commissioner murase, we had a report with 24 material weaknesses. we have come a long way. president mendoza: you talked about the attendance peace working on that, can you give me a quick report on what people are improving?

>> the attendance for the revenue limit is one. the student support program -- they are responsible themselves to handle the after-school programs. we went in there last year around the beginning of january and found that there were problems. we're having the auditors come in the early and we're hoping to get them in at the beginning of february to some of the weaker schools. we are trying to push more as it relates to having reviews to try to clean up the act. and also with what is going on as it relates to the findings.

i know in their minds is considered important. we are expecting -- [unintelligible] we will take care of them at that time. >> these are the attendance sheets by the after-school program partners? so we're looking at making them consistent. are these manual or are these -- would you mind coming up? at some point, we have to get our technology act together. if we continue to do everything manually, it is just unacceptable.

>> a lot of the procedures we have changed are related to filtering the department of education code as well as our community based organizations. our record naders into a couple of procedures. we do a paper version, and they have to get that information into the electronic data base on a weekly and monthly basis. we have created a procedure so that we are spot checking on a regular basis of the signing sheets are related to the database. it is electronic database that is related to cde. >> and what about the transition

for that to happen? >> the meetings begin tomorrow. we have a front loaded a lot of information beginning with the august institute that happened in 2010. they will be given even more problematic ways to maximize their visit said they are being more prescriptive when they go to the sites to check on the attendance. president mendoza: any other comments? thank you for your service on this. item n, the consent calendar resolution. none tonight. roll call, please. [roll call vote]

president mendoza: yes, except on items [lists items] >> thank you. [roll call vote] thank you. president mendoza: item p is resolution for immediate action. the only item pulled was before. we made an amendment on that. the interest. we would add that interest would accrue on the loan. we need a motion and a second. >> so moved. >> second .

president mendoza: roll call, please. [roll call vote] president mendoza: item q is the superintendent's proposal. item 111-11. this will get referred to the committee as a whole meeting. i think we had public comment on this.

turno on your mic. >> we are on superintendent's proposal one. there is a line in your final whereas that talks about funds placed in reserve and due to a reduction of funding at the state level. from the standpoint of the teachers' union, we agree it is an important step to take. it is created by the voters out of the city revenue for the maintenance of hearts,

libraries, music, sports. how much of that money are we now having to divert to simply maintain the school district? thank you very much. president mendoza: this will be referred to the committee as a whole. the second item as authorization to grant the alternative. i need a motion and a second. >> so moved. >> second. >president mendoza: i have one in the back? we have [inaudible] >> good evening, i am the executive -- i am glad this will

be referred to committee. i would hope that the committee might take a look at services for special education students. the reason that i would like you to look at that is because the thing that is used by the charter school is from el dorado county. the mission statement of the school is that they will serve all students. i have to assume that they have some special needs students in their population. in the years that they have been in existence, have they been meeting the requirements of special education law? for example, they mentioned that the special education should have the steering committee.

the steering committee is supposed to work as an advisory to the charter. is there a teacher or administrator that is doing that? when i look at the stipends, i don't see a teacher getting a stipend. is there a feature that is on that -- teacher that is on that? how is that really happening? and just like we have in san francisco, the special education community advisory committee, there is supposed to be a parent representative on that. if there is a representative, the purpose of having the parent

is to revise the charter and the implementation of the el dorado county charter. if you look at some of the other requirements, they are supposed to do assessment procedures and reporting on a lot of this. and they are supposed to integrate. they talk about integration of individuals. in order to do that, they have certain specifications. i really think that these are certain things that we need to look at if we are going to grant the approval for a charter. who does the funding? have and where do they get their teachers from? are the teachers from zero e --

el dorado county? i would hope that the curriculum committee would look at that -- give the approvaapproval for. >> i don't think this is out of order, but remember the charte r is not currently a san francisco charter. the answer to any of those questions is not our business. it is a state charter. going forward, if the board approves this charter, it would be appropriate for the committee. >> why are we considering it than if it is a state charter?

>> has to go back to the district -- it has to go back to the district where it exists. president mendoza: just for board members and the public, they need to go for january so the committee will remain the same. the changes will happen. curriculum and a budget might still have the monthly meetings. the changes will happen in february. >> my apologies. president mendoza: i have two speakers on this. [reads names