2014-10 When expensing the charges to the Responsible: Vice June 30, 2015 Status as of 2/18/2015 Fiscal Oversight; Education Protection Account, the Chancellor for Finance and The questioned costs are for prudently manage fiscal 491 EDUCATION District will only move Administration department chair salaries paid resources (E.3) PROTECTION ACCOUNT instructional charges, not Point: Director of Fiscal to employees. These are not including the cost of the Services & Internal Auditor administrative costs; however, department chairs. future department chair salaries will not be moved to EPA funds. MEASURE A GENERAL OBLIGATION BOND FINDINGS 2014-001 Regularly review all Bond Responsible: March 2015 Status as of 2/18/2015 Fiscal Oversight; employees’ job description to Vice Chancellor For Finance Completed prudently manage fiscal MEASURE A GO BOND ensure that they are required to be and Administration District has reviewed all resources (E.3) • FUND EXPENDITURES paid by Bond fund. Written Point: Vice Chancellor for Bond employees’ job authorization will be obtained Department of General description to ensure they are before charging salaries & Services all still required to be paid benefits to Bond Projects. The from Bond funds. unrestricted General Fund will District has corrected GL • meet its obligation to repay the coding related to the affected Bond fund for noncompliant employee going forward. expenditures. The unauthorized • expenditures has been moved from Bond fund to General Fund in FY2014-15. 2014-002 The District will establish regular, Responsible: June 2015 Status as of 2/18/2015 Fiscal Oversight; quarterly meetings of the Citizens’ Vice Chancellor For Finance prudently manage fiscal Completed CITIZENS’ OVERSIGHT Oversight Committee and provide & Administration The District has been resources (E.3) MEETINGS the agenda and minutes on the Point: Executive Director, contacting the Citizens’ website. Public Information, Oversight Committee to Communications & Media schedule meetings. One meeting has already been held (On Feb. 4, 2015) Need minutes to be posted on Peralta Website
2014-10 491 EDUCATION PROTECTION ACCOUNT When expensing the charges to the Education Protection Account, the District will only move instructional charges, not including the cost of the department chairs. Responsible: Vice Chancellor for Finance and Administration Point: Director of Fiscal Services & Internal Auditor June 30, 2015 Status as of 2/18/2015 The questioned costs are for department chair salaries paid to employees. These are not administrative costs; however, future department chair salaries will not be moved to EPA funds. Fiscal Oversight; prudently manage fiscal resources (E.3) MEASURE A GENERAL OBLIGATION BOND FINDINGS 2014-001 MEASURE A GO BOND FUND EXPENDITURES Regularly review all Bond employees’ job description to ensure that they are required to be paid by Bond fund. Written authorization will be obtained before charging salaries & benefits to Bond Projects. The unrestricted General Fund will meet its obligation to repay the Bond fund for noncompliant expenditures. Responsible: Vice Chancellor For Finance and Administration Point: Vice Chancellor for Department of General Services March 2015 Status as of 2/18/2015 Completed • District has reviewed all Bond employees’ job description to ensure they are all still required to be paid from Bond funds. • District has corrected GL coding related to the affected employee going forward. • The unauthorized expenditures has been moved from Bond fund to General Fund in FY2014-15. Fiscal Oversight; prudently manage fiscal resources (E.3) 2014-002 CITIZENS’ OVERSIGHT MEETINGS The District will establish regular, quarterly meetings of the Citizens’ Oversight Committee and provide the agenda and minutes on the website. Responsible: Vice Chancellor For Finance & Administration Point: Executive Director, Public Information, Communications & Media June 2015 Status as of 2/18/2015 Completed The District has been contacting the Citizens’ Oversight Committee to schedule meetings. One meeting has already been held (On Feb. 4, 2015) Need minutes to be posted on Peralta Website Fiscal Oversight; prudently manage fiscal resources (E.3)
CORRECTIVE-ACTION-MATRIX-June-30-2014-3-1.docx