001e oh that was good okay we're record we have no bra's not here so we don't have to worry okay um so can the audience hear me right [Music] now can the audience hear me yes no maybe all right if if anybody can hear me can hear oh you can hear okay we are short Quorum on the cboc side we are waiting either for some to join us via uh zoom and she is not here yet or we are waiting for another member to show up so we're going to put a start time down hopefully uh 6:38 if not 6:40 thank you and can you cut us just let me know give me the the three to we're on okay good evening everyone we have Quorum on both sides so we're going to start the
002meeting uh I want to welcome everybody to the joint wccusd school board cboc meeting the date is March 19 2025 uh calling the meeting to order at 6:40 p.m. to access translation in Zoom please click on the globe icon at the bottom of the screen and if you're here at the facilities Operation Center uh oia is in the back and she um can give you a headset if you need one um um um tonight we are going to be making public comment on each um item should you desire um if you're participating via Zoom please raise your hand in the Zoom app prior to beginning of the item and if you're participating by phone press star nine after um uh we don't have anybody here so any if anybody shows up we'll have a little
003comment you can raise your hand or comment card um and we'll put you in the queue to spe um so that is the opening um a couple of other things I want to get to is I want to welcome everybody and I want to thank the cboc for your service um this is a very difficult volunteer job and I recognize this I've been around a long time I think this might be the most difficult one so I really appreciate you there is a lot to learn thank you all for hanging in there and getting a foundation I really appreciate it um and um it's important because you are the body that determines whether the school district is in compliance of prop 39 and spending bond funds in accordance with our bond measures in accordance with
004the law so it's very important um there's a lot on the agenda tonight so if I may ask you to pick your spots pick one or two things on the agenda you really want to address and ask one or two really insightful questions and we'll be done because we're trying to put a lot in be solution oriented we have a lot of things we need to solve tonight or put plans in place to solve for the future um I know we can do it I know we have the Solutions in this room we just need to work together to get done and um each item is about uh you know like 15 minutes or 10 minutes so I'm going to be hustling us along and with that I am complete Mr Gosney do you have
005any opening comments well yeah in my 28 years with the bond program I've worked with a number of trustees and a handful of superintendents truth be told most of these people dreaded these joint meetings so I'm glad to see us all here tonight I'm always saying the Praises of these meetings because it's just about the only time the citizens Bond oversight committee has to sit down and discuss the bond program with the real shot callers the ones with the power the ones who actually call the shots and use their votes to decide what happens with the 2.4 billion in taxpayer dollars some of these people have acted because they really care about the kids others because they have a solemn obligation to the community While others do it just for their own political gain what
006happens at these meetings is largely determined by the people sitting in these room will this meeting be just a series of Staff presentations or will it be honest to goodness discussions we all know that our elected representatives are already experts in so many Arenas so they don't really need the input provided by a group like the cboc who have spent years sometimes decades on this one subject so seeing you all here is encouraging I look forward to learning more when I hear these conversations and I've been advised by many of my friends and colleagues to play nice tonight to take one for the team and for the most part to sit back and let things flow so if I get out of line one of you can throw a shoe in my direction maybe they
007help keep me in line thanks don't take your shoes off yet I have extra chunk thank you we're moving to A3 roll call Dr Moses will you take a role for the school board absolutely good evening uh president leely rler I'm pres good evening trusty Cynthia Hernandez pres trusty go l good evening everyone present truste Gonzalez Hoy is absent and truste Smith fold is abent and that concludes the roll call Mr gney would you like to take rooll for the CBC well I am here Brendan Havard dton here Adriel G here Jamal absent Andrea Andrea Lindon lynon here thank you dasana Johnson Len Johnson has got a bronchial problem sener regrets a little bit ago Lorraine Humes could not get a ride it's expecting to to participate by a phone we have no evidence of
008that at this time so she is absent at this point so if somebody does notice it when she logs on please let me know so I can record the time thank you yes thank you and we'll need to promote her too so if anybody notices her please let us know so that we can uh have her join the meting we don't have access to that on our our Zoom okay so we'll watch it online thank you great okay we're up to you miss me Andrew but pres your name's on my list but I know I'm new my apologies okay we're up to A4 agenda review and adoption does anybody have anything on the agenda for remove move up yes I have a pair of motions performance audit was sent to me less than me less
009than two days ago and the financial audit was less than one day ago a total of 35 pages I shared these with the cboc as best I could but since they were not included in the original agenda packet sent out on Friday should we have any expectation that the public is even aware that these are now available to them statute says that the district can hand them out right now and discuss them 30 seconds later but is this really what we want for our community is this what transparency looks like to any of us so I have a pair of motions to make with regards to these two audits motion number one I move that in light of the very late arrival of these two audits that a discussion of the contents of these two
010audits be deferred to a labor later separate meeting of the board and the cboc and that is item if I may that's B5 status of financial performance audit reports B5 well I don't really know because your status is not the same as discussing the contents so miss Payne under B5 the the um object was the discuss the financial and performance audit reports correct and we have both Auditors on Zoom here tonight to present okay so it's item B5 that you're looking to table to a future meeting sure is there a second second so who's good okay um I am going to put a motion on the floor that we since these are in draft form that we hear these reports tonight they're as I remind you they're in draft form they're not being accepted or
011adopted and my opinion is is that we're here and we should hear at least the draft so my motion and I will look for a second what order my motion had nothing to do with hearing the presentations had to do with discussing discussing the contents of the actual audits okay so you just want to hear them well that's actually my second motion is dealing with a hearing of it okay so I'm moving to discuss them you're moving to hear them I'm moving to discuss them and to ask questions on them okay my first first motion is not to to hear them my first motion is only not to not to discuss them at this time I understand if we haven't had a chance to read it yet okay I I understand and that was seconded
012I'm putting another motion on the floor to discuss them as they are on the agenda I'm looking for a second there's no second the motion dies are there any other motions seeing none go to yours do you want you want me to bring up the second motion or you want to vote on the first motion no you can go now right so that one that one died so we have yours to hear and then you should really have somebody else make your is it related well it's about the about the audits okay the second motion I move that when the Auditors make their presentations tonight that they be advised that there will be no discussion of the content find ings and recommendations of these audits tonight and that their presentation should be more about the
013process and what both bodies should be looking for when they review these audits okay is there a second on that okay but is a second okay so we're going to move to that one first is there questions on that sure I just wanted to share um so that we're all on the same page that we do have an obligation by Ed code for these audits to be final by March 31st in alignment with the cboc board policy we bring forward draft reports to the cboc before they are made final I just want to make sure that everyone understands that when they're approving this motion we have both Auditors here and we have both drafts available um there is not currently an additional meeting scheduled with the cboc and the board prior to the March 31st
014statutory deadline and we're going to need to meet that and so I just want to make sure that um everyone here understands that statute and the and the deadline associated with these reports go ahead so by not having discussion we are just forfeiting that opportunity and what's most what's most important to the district is to get to meet that statutory deadline aside from any any discussion with the cboc or formal sorry maybe I didn't understand it does it need formal board approval to be to be approved by the 30 first so what the Ed code requires is that the Bond financial and bond performance audit be delivered to the board and the cboc by March 31st that's what's required by Statute in Partnership the board policy with the cboc goes beyond the statutory requirement and
015says unlike the process at most districts where the report is just made final and provided as a final report that we strive to provide the draft prior to that date so that the cboc has the opportunity to ask questions to hear from the Auditors and to make any suggestions before those reports are made final um there's also Ed code requirement that that final report be presented to the board to be received and so um in alignment with that policy we've provided those drafts as soon as they were available and while we understand we didn't meet the deadline of Friday um they are available now in draft form and I just wanted to make sure there's a couple of nuances associated with it so I just wanted to make sure everybody knew that tonight chair I
016think Don had this handled how was this handled last year when it this all came before the board sometime in April at least if not May you're asking me well I'm asking who whoever from the district can can respond to that because it it was it not not handled in the timely fashion that it was supposed to last year it was uh I thought everyall close to a month late so I can't speak and I don't know if you can speak I certainly can't speak because I wasn't on agenda setting but I have pushed hard that we meet our statutory deadlines and so they have obliged to to do that and that we are compliant with the law can't speak to last year I'm sorry I don't know if you can yeah can I just
017ask that question in regards so the Auditors are there as we're going through this draft well will be able to ask questions to them yes if there are any yeah you have the questions yeah thank you chair just a followup question I guess to Don um so that we understand and I guess the board understands and the public understands um and I don't know who if anyone can answer this but but what are the repercussions of not meeting that deadline um and and the reason I ask is obviously we're in a we're in a tough position because I don't has anyone had chance to to through them I there's been no time so it's like we haven't had any opportunity to do like our number one job that we're here for um and it seems
018just like a generally a bad idea and irresponsible to to pass it or accept it um having no opportunity for any one of us here to to have looked at it at all um just because we're up against a deadline that that you know whoever didn't meet um and I guess guess it would be good for me to understand what what the implications are of that of not hitting that March 31st deadline so I would share that um for most districts there is no draft report that's provided the independent thirdparty auditor follows the guidelines of the government accounting government standards um they prepare the audit they ask for a management letter um um if there are findings they ask for a management response and then they produce a final report that goes to the board
019that is what happens throughout the state um here at West Contra Costa we want to do more and what we've heard before when cboc members have asked for changes to the audit report the response has been the report was made final um and you know in compliance with the statute and so what we're trying to achieve here and and maybe I could speak a little bit to last year last year we didn't have a draft report before the March 31st date so the report that came forward was Final and so what we're presenting here tonight is the opportunity to have the draft reports presented by the Auditors who prepare them that can speak to the process that can guide you through the report and can answer any of your questions it also creates the opportunity
020and a commitment that we've made time and time again is should the CB have questions after tonight we would ask that those questions be provided in writing and we can write a response to those questions to be provided what we've done is then when we go to the board with the final report for it to be received we provide those questions along with those written responses and so what I propose to all of you tonight is we have the draft Audits and we have the Auditors here to present those to you to answer question questions you have tonight and then my recommendation would be that we set a date for which we would receive any additional written questions so that we can ultimately meet the requirements of Statute and comply with our policy and create
021the opportunity for the cboc to ask their questions and receive those written responses and then depending on what those questions are those responses are either written by the Auditors or by staff are there any further questions because we I just we have a public comment I just have a comment I think that's a great so hold comments we're gonna go to public comment first I believe we have Miss H yes okay um please unmute yourself good evening and thank you um committee members I really appreciate the time and effort that you are taking for this very important Endeavor I just wanted to mention like it's really really difficult to hear um what's going on in this particular meeting because we can as uh a as audience members we can hear both the English and the
022Spanish translation going on it at the same time so if there's any way that we can um make sure that we can make sure that everyone can hear everything that's going on that would be very welcome thank you for all that you're doing thank you for that we'll get that corrected right now we have a name on that person who was that yeah Allison huie thank you okay but do they hear both on the oh okay okay okay so somebody out there if this isn't fixed just raise your hand and let us now okay so we have two motions on the floor all questions have been answered we had public comment so now you have comment I do I I just speaking to my colleagues I think um I'm it's not clear I I I
023love um's proposal and I'm not clear that we would have any benefit from not delving into discussion um given the the board's commitment to meet the 31st deadline um so you know um that's that's kind of my my con any other comments would you please restate your first motion so that people know what they're voting on I move that in light of the very late arrival of these two audits that a discussion of the contents of these two audits be deferred to a later separate meeting of the board and the cboc okay and we'll go to the vote Mr G okay uh I vote Yes but rightel I'm sorry what was that abstain abstain no Miss Johnson no i'mna say no Nana no Hernandez no and no motion fails did you get that yes okay
024okay next motion since that one failed the motion number two is no longer applicable so do you want to withdraw it yes I do and the person who seconded will withdraw yes okay okay okay so with that are there any other reviews or adoptions the agenda if anybody wants to change something else just raise your hand wise we will proceed that it's adopted as it stands I'll make a motion um in Li of that conversation um just want to make be clear about during item B5 if we can have if we can have a discussion of clear expectations for the next year's audit pertaining to this strong interest on behalf of the cboc to receive the audit sooner um and and identify the the actors and the partners in the room that will help us
025achieve that goal of of delivery uh of the of the audit sooner um I don't know I think anyway so um the motion is to include um discussion of uh audit delivery deadlines and expectations for the next year okay so that is in your motion with the genda review and adoption yes is there a second on that second is Johnson okay is there any questions on that seeing none public comment on that which is not usual but since we're going this way see none okay huh any further coms comments none okay we'll go to vote gney sure but yes yes yes [Music] Johnson inana yes Hernandez yeah reckler is yes motion passes human okay we're up to B1 cbsa annual reports for 2021 2022 2023 and 2024 Believe Miss pay you're going to give us
026a in on that uh yes good evening um tonight um we are as the cboc will be providing an update um based on their progress to complete the 2021 2022 um 2023 and 2024 annual reports nothing well no me didn't what know what you wanted say it the agenda says that this was a staff report sure so I'm happy to take it I i' just like an update on where the cboc is with the completion of their reports I had requested that the the past annual report chair Lorraine Humes and the current one BR uh they provide a report an update because they can give you more information than I can yeah I'm happy to to step in for um lra we still don't have her on on the call right um so we are
027tracking two reports um one is uh that that Lorraine is has been working on uh spearheading is is going to be an 18mon report 18month period And I believe and I'll ask my colleagues to to to help me recall um that takes us through um uh 2023 so I'm not sure like I think part of half of 21 all of 202 actually not sure how the how the um the we clarified this our last meeting there was going to be a bridge a bridge report um this is kind of you know during our our our Co shutdown um so there's uh again we're tracking to reports that will hopefully you bring us up to uh date um uh in with respect to 2024 Lorraine's doing the the past I'm doing the immediate next uh uh
028immediate last year and um the status of that is in progress um so uh you know there's no there's no established ETA on that does anybody have questions on this [Laughter] [Music] item so there hasn't been any any reports produced for 21 22 23 24 yeah and I think I think it'd be important to um and maybe Miss Payne I'll ask ask you for your memory um uh the status of the cboc during these years and the relative um number of members during these years I think has um fluctuated and there's been times where the cbfc has gone dark for a year plus I'm not sure and so maybe that that could offer some context and then I'll just I'll just say like the the last year um 2024 was really focused on building back
029uh and building up our um our committee uh with membership because we were under the um you know we were under the the minimum required committee members what I would share um there was a time when there was a proposal for the cboc to disband um while the cboc um is required by prop 39 um and ultimately the members of the cboc are appointed by the board disb in the committee wasn't something that could be done there have been meetings where we didn't have Quorum um and therefore we didn't have the monthly meeting when you look at the statute there is no requirement in statute for the frequency of cboc meetings other than once a year another requirement by Statute is that the cboc produce an annual report would say that the annual report of
030previous years is quite extensive and there has been turnover um in the cboc I would share the last observation would just be right it was Co so we know Co happened in 2020 um we transitioned to remote meetings I mean there were just so many things that affected all of us in many different ways during this time um but I would Echo that you know by Statute it is important that the purpose of the cboc is to review Bond um expenditures and to produce the report um and we have been receiving updates at the most recent cboc meeting about the progress being made towards delivering those reports are there any other questions comment on on that uh during that time period there was a mo a resolution passed by the cboc and sent to the
031board that they were no longer going to meet as long as the board would not do anything or that sh that the district would not do anything to try to fill the mandated seats they were down to like four people on here uh so they were a number of months I can't remember exactly how many but it was three four months maybe maybe more where they just did not meet at all because of that and they did they did start meeting again the number of people on the cboc was still very very low I still only had about four people on the cboc uh but just because the the makeup of the cboc was low the bond program still moved ahead just as it always has and that's what the annual report is actually reporting
032on not on the cboc but on the uh the bond program itself so we still have an obligation to uh to provide an annual report for those periods okay so coming back to to questions that was a great comment but we're we're in the question period um does anybody else have any because I have a couple so my first question is so what can we do to help you move these projects [Music] ahead I think clarification when you say these projects the reports we need Personnel on the cboc to volunteer to assist on it I shadowing Lorraine because she's the one that kind of handles it you know exclusively and actually since there a message and ask her if I could Shadow her because someone's going to have to take over eventually you know um
033so I think that everybody's just so new um I honestly don't know how to do that big of a report I'm still learning these numbers so I'm just learning honestly learning how to do it and what exp so I'm hearing training yeah and people yeah I have one more this might be an item to discuss later but it's come up just the receiving the financial reports in a timely manner for each of the cboc meetings which I understand that ultimately you know we're looking back the year but being able to count on getting those regularly I I think would help so that whoever is doing it isn't you know has a has a an expectation of when to get those and to be able to start to synthesize those I think oftentimes with our financial
034reports we don't get them so they're not included in the agenda and so we have no expectation of timeline for some material um re I I will say you know personally I'm I'm leading the effort on the 2024 report for me um just my personal capacity is has increased since last year having not you know serving now as as Vice chair U not doing the agendas in that I'll have more capacity to dedicate to the annual report so is there a question or sorry no you you asked a question I thought you wanted responses oh yeah okay yeah yeah okay there are two schools of thought on on drafting annual reports wait till the year is over with and then go back and gather data for the past 12 months and try to put something
035together or do it month by month there's certain things you know you're going to be included in there so you're Gathering the information as it's happening whether you have site visits you have photographs and descriptions of the site visits as you're happening if you talk about the financial reports you're gathering information about that and that way it's not all just thrown in your lap all at once uh and it becomes an overwhelming task that none of us want to to embrace but I as chair I pass this along to to the volunteers but it does hurt us that we we don't have people that have been here long enough to know what's going on yet okay do we have line yes so if we have line um if we could promote her and unmute her
036um I have a couple of things for her so first she's attending under a just pause so she has to state her reason which is I don't want to put words in her mouth no transportation [Music] you out there Mar can you hear us I I'm sorry what what did you say I said you're ATT I just got in here yeah I know we're welcome we've been waiting for you okay um so you're attending remotely under just cause um that's just for the brown act so um you have to State your reason which is no Transportation right correct okay all right good and then if we make any okay you have to publicly disclose before any action is taken and I don't think any are because they're they there a discussion items from here on
037in but if there's an action you have to indicate whether there's anybody 18 years of age or older in your room at the remote location and the general nature of the member's relationship with that individual I don't think that's going to come up but I'm required to read it to be compliant with government Cod I'm the only one here good all right well we're very glad that you that you've joined us and we're waiting for you do you have anything to say on the in reports we're in question yes yes um in in the um beginning of uh in December of of 21 we pass a resolution to try to align the uh annual report with the which was previously based on the calendar year with the district's fiscal report which was based on the
038district's fiscal year and as Don said um uh it took a a while so we decided to combine the two reports the 2021 and 2022 um it would be an 18month period and it would be from um um June or uh January well when you're talking about 21 you're actually talking about 20 it's it's presented in 21 um so it'll be like 18 months period so I was going to do that well at that time like Don said we had a lot of movement when I first came on the team we had all members who knew what they were doing and had been on it for years so you would say well we're going to write the annual report and someone would say well I'll write the audit chapter I'll write the other chapter Etc
039but because we had so many new members uh we had maybe two regular members on per year from 21 through 234 so um like Don said we didn't have the resources to to get the people to write it matter of fact the 2020 report I wrote myself so anyway in 23 I became the president or the chairman whichever and um so I was learning to the chairman we also had a parliamentarian who was uh who said that the annual report should be a subcommittee well subcommittee you've got to get uh agendas you've got to tape it you've got to do a lot of things just as if it was a regular committee meeting we didn't have the technology to do it uh Melissa said uh said we could get Gmail for the school district uh
040and then we could use their Gmail conference well the Gmail conference package the district bought uh did not include taping um so we had technology problems and uh so we didn't get them done and and we had people leaving uh Anton left several of the people left so we didn't really have the resources to do it I suggest that uh maybe in 24 I was talking with Don how we could just abbreviate it you have to have your uh you have to have your compliance statement in there um that can go with the Audits and I would just cut and copy the opinions of the Auditors and put that in because we used to have history and everything else in it so I think we can abbreviate it right now I'm right the 2021 to
0412022 um transitionary uh audit and uh as Brandon said he's writing the 2023 one so that's the status we are at now any questions I'm done can you hear me comments I can't hear you do you have any additional comments I gave them okay good Mr one thing that we need need to do as a cboc is to determine what do we need in the annual report okay uh we go back to when I first started the annual reports for like two pages you fast forward 20 years there 125 150 Pages which is necessary or is it something in between but we need we will be doing is trying to figure out exactly what will be the individual components that we feel are necessary to go into the annual Bo once you've done that then
042you can just fill in the blanks on the individual components whether it's the history whether it's the audits whether it's the site visits or any anything else on there uh but this is something that we will be be working on as I've only been chair for this two and a half month period now and so I haven't been able to get as much done as as I would have liked but we we're still working on that but yeah we're going to be trying to get the annual reports done as quickly as we can we shouldn't even be behind because we're still be we should be working on the the current one full-time not having to do with two or three or four years before that anybody else have any comments so I have some suggestions
043that I hope you'll take to heart the first one is that um I'd like to see you prioritize these at your meetings and that means a significant chunk of time at your meetings is dedicated to the annual report like it's the first thing on your agenda and you're spending half an hour on it and um there are some resources there's the California Association of bond oversight committees and on their website they have had to write an annual report I'm sure it's going to be like super detailed but they're going to have an outline of what you need to include and there's a video of Anton talking about you know what you can include you can go out to schools that have good Bond programs San Diego LAUSD and just see what's in their reports you
044can invite Carol Costello from uh the California Bond oversight um committees to come and speak to you about what should be in an annual report and you you all can encourage all of you to participate more or take a piece I mean what's the how do you eat the elephant or how do you eat something bigger than your head one bite at a time and you could do it together and work on it together and at least put a structure in and then if you're missing the financials I know that a great way to kind of move that long if it isn't happening is you know we've got all of this done and we have these lovely White Pages where we're ready for your financials District where are you and how can you help us
045so I think there are some ways to start you know moving it ahead and then you you know then if you've got it then you're you know there could be a discussion about what you need so I just hope that you'll really look at that because it is far behind and I know you guys can do it and sometimes you need to learn on the Fly and that's okay you're volunteers it's not we're not it's not Perfection but it's you know something I have to comment please if you don't mind on one thing you said about prioritizing this at beginning of the meeting as it stands right now just the past two meetings we have probably def deferred 18 to 20 items because we did not have time uh and just the limited amount of
046time just like at your board meetings the limited amount of time that we have uh to accomplish all of our goals we just can't get everything done I at the last meeting we were we only had 20 minutes left and we had 14 items left on the agenda we had to defer a lot of stuff and we didn't even we couldn't even touch on the financial reports which is a key part of what we are supposed to be doing uh as unlike the board where they can say well we can let's make a motion and continue this until midnight our people want to go home we do too yeah yeah but you have more of an obligation I it's not like I could force them to stay stick around it is a problem time is
047a problem for us I'm not saying that what you're saying is not a good suggestion it's just that we just can't get everything done in the limited amount of time that we we've got and our primary folks I know the the annual reports are important but I put at the very top of our list the reports of the jobs and the financial reports because that is the primary function for the cboc even existing is to be able to go over those kinds of things on a timely basis and then we deal with everything else that's the cake everything else is iing on the cake uh but as we're going to be trying to do what we can as far as the annual reports but being able to devote large chunks of time on it it's
048not really I just don't see it being it's going to happen like that we just don't have the time I have a comment and maybe even a suggestion something that could help us something that I use pretty often are like Google files when I'm working with multiple people and when they put something in the file all of us can see it so eating the elephant a chunk at a time and having that to where okay Don did this today Brendon did this today in this file you know and then like R lorine said just copying and pasting we could have those memorandums just in the files ready to go so that everything will be in one place and we can all just kind of eat up a little bit at a time and it'll automatically
049update you know we could have an accounting py you know and just do a little bit of a at a time but we would all need access to that Google file um so that we all can just chip in on it when we can not even just here at home you know um yeah and there may be a bigger discussion there with the brown act but we're going to put that okay on the side Leslie hi um I have a a suggestion I I told Don even though I'm off the panel once you decide you have your committee members and who's going to do what I would be willing to help them to show them how to gather the information for of you would say [Laughter] that okay so we have some some good Solutions
050yes I have a question or comment I don't know um Mr gney Don why is it that there's not the last couple CBC meetings that I attend on Zoom I know there's been an issue with quum and um either folks you guys can only hear reports but can't discuss them discuss them because there hasn't been any Forum do you think the membership or Quorum is the an issue of why items are not being reviewed during these meetings or or what do you think it's one of an what is an issue of why you stated that there's been times where there's been 20 minutes left and there's still like 14 items still to be looked at why do you think it's that just just okay I'm glad you you asked that because even though we may
051not have a quorum we still start the meeting on time okay because it we can still discuss items we just can't take action on items and so while we're starting the meeting going through the regular opening process we don't have to have a quorum we've got one of our members that uh she's a a surgical nurse in in Oakland Works 12 hour shift she doesn't even get off work in Oakland till 6 o' okay getting here is a little bit difficult for her uh others got Child Care issues and have to deal with with that they're showing up at at 6:30 because we started 6:15 they're showing up 6:30 6:35 or something like that but we're we're not slowing down because by the time we get to anything where we actually have to vote and
052by the way we only vote maybe one out of a meeting so we we're not letting a lack of a quorum slow us down we but we do have a quorum through I'm going to say 85 to 90% of the meeting for the for the past two meetings at least so that's not the issue for us the issue is now we have a lot to discuss that's what is taking of our all of our time I would love to be able to say we're asking stupid questions wasting our time but that's not the case we're asking really good questions relevant questions uh and and comments it just it just takes up a lot of a lot of time and course you might recall if you paid attention at the beginning of the last meeting I
053says part of my job is to look at the agenda one eye and that clock on the wall at the other one it says help me out look at that clock too because we we got to all want to get out of here at a reasonable time and we just we don't want to have to defer anything because the item isn't going away we're adding it on to the already overfilled agenda for the next meeting okay and if I can stop that because I'm looking at the clock and we're way behind can I draw that to a close because your questions about committees actually we should really like Quorum and stuff that should maybe fall under committee membership so if that's okay my my comment wasn't it was just a comment and I think it
054was more you know understanding that because there is so many new people on cblc that the first time of the work I think I sat on the CBC a couple years ago and I had the privilege of sitting on there with a lot of people who knew a lot of stuff so that was really helpful to have you know that that to bring to Value where you know we had Lorraine you know we had Antoine we had Dawn so some of the work didn't feel as heavy so is there a space where Maybe even you know having a space put out and maybe having some oneon-one forward to see if you know how we can support to get things rolling so that the day that we are showing up you know we're kind of with
055that knowledge because I know there is a lot to grasp under the CDC and even though I sat on there for a couple years I didn't learn as much as I wanted to because it was a lot so maybe just you know reaching out to those Lorraine Don and seeing how they can report you know to start filling in some of those gaps okay if you don't mind we'll bring this to a close because we're way behind Bond Financial reports I'm looking your screen and not mine okay District draft will update the board and the cboc on the status of monthly Financial reports and we'll discuss the strategy and timeline to produce and potentially streamline ready reps Miss P yes good evening um tonight in the packet we have for you the financial reports for
056the end of February um part of this topic is about providing the full Suite of reports um and so there's a couple of additions in this report that are available for you tonight report 13 is here um but one of the things that we haven't brought to Committee in quite some time but we're committed to continuing to bring is the variance report so that is the report that is reflected here report 13 which what it does is since our financial reports are reporting for the entire program it's multi-year it dates back quite some time be some very large numbers this variance report is all about identifying what changed from the last last time we met last month to the following month when we met just a week ago at our monthly cboc meeting we did
057not have the financial reports ready because we shared that there was a Reconciliation issue that needed to be resolved first because part of our commitment is bringing the accurate Financial reports that's what's great about the variance report and so it's going to show you anything that's changed and so what the variance report identifies here is it essentially identifies the amount that was expended in the of February which we would call our burn rate so it's showing you the difference between the January numbers and the February numbers the other thing that's identified here because there has been a change is the variance is identified here the variance report will identify for you what has been expended it'll identify for you any type of board actions that were made to increase or decrease a budget it will
058also identify any type of variance and lastly it'll also identify any types of other revenue for example the pulled interest earnings which are typically reflected on a quarterly basis this is a report that was created by a previous cboc member because she was doing it shorthand herself as she was comparing the report so she could really understand that change and it was incorporated into the suite of reports it's not something that we've brought for quite some time but it's something that we're committed to bringing from now on the other thing that I would like to share in here um that's a little bit different so we have report two which we've looked at before it is reflected here with the data through the end of February and we have our AP checklist this is another
059very valuable financial report because it's identifying the specific expenditures that took place but in addition to the checks that are cut to vendors that fall within projects there are also a Reconciliation that's provided here for things that wouldn't just show up in the accounts payable checklist specifically this identifies for you retention so we talked a little bit about that those are the dollars that we hold we pay the contractor 95 we hold five um and so this provides that reconciliation of retention it also identifies the payroll so for example um as we have staff members that are working in a with the attorney general's opinion for salary costs that can be charged to the bond program which is then accounted for in our timekeeping those costs would be reflected here and so here you would
060see the payroll cost for any given month for staff members that was paid um using Bond dollars um and it's a small percent for most of our allocations um and so those are some of the additions that you'll see here in the report that demonstrate I I think two things one of them the commitment to delivering the reports that we had promised in the past and doing that going forward um and just some of the features that haven't been provided in months past that will be provided going forward okay so if I could get to the other part of this which is you know inconsistent production of reports and the fact that it takes a staff member 40 hours to produce this sweeter report what can be done to simplify this so that uh you
061know like I don't what could be done to simplify this are these absolutely the reports that the cboc needs does every cboc look at these types of reports or are there other reports that can fulfill the mission that are on demand or and don't require 40 hours of Staff or what's the what can I mean there's there's got to be a spending 40 hours to produce reports I mean it it just takes my breath away um I don't so the work that we're doing to try to really meet that objective is we do have the online reporting portal um and there's for example a report in the online reporting portal which was really modeled after report two it provides the same information but it provides it in accountability our true objective was to really take
062the data that's reflected in the suite of reports that was approved by the cboc of years past and move those reports that contain the same information into the accountability reporting portal that does two things so the first thing that it does is it makes that data available at any time so so it's available 24/7 and it's providing live transactional data meaning that if you wanted to see something that had taken place just earlier that day that's going to be reflected in the report the more manual reports that I presented tonight that are prepared by a staff member those are really a snapshot in time so those are going to reflect for you a month end and in Partnership and supporting the requests for information from the cboc we've also run these reports based on like
063a fiscal year right so here's the reflection of the financial report for the fiscal year I think really the work that we need to continue to do is we have taken report two and we have created essentially a similar report in the online reporting portal that's presenting the same information we have not done that yet for report 13 um and so I think that's some of the work that remains okay and is there a timeline for that so we have the ability to partner with accountability for them to do custom reports out of the system um and it's something that we've worked on we do not have a time frame for delivery for that tonight um what we have done as staff um is um we've brought in an additional temporary resource to try to
064help us Shore up our ability to deliver the full reports as have been identified in our program management plan and as presented tonight any other questions on that is there public comment on this item yes Miss Humes has her handr well who is that uh Miss lorine okay yeah go ahead okay Melissa the portal it's more more or less it brings up it on a school by school basis this information is there any way in the system to to uh collate all of it like into one report a general report or do you have to go school by school by school so on the online reporting portal there are actually three different reports that are available the first one is a site specific report that report was built out of um input that we received
065at the cboc meeting and so if somebody just wanted to look at the data for a particular active project say for example the Hercules project they could just pull up the Hercules project we also embedded in that report Graphics that are also representing the financial data because we heard that a lot of the reports were heavy in data but didn't necessarily have the visual to support the story um there's a second report that's available that represents the entire program and that's the report that's available in the online reporting portal that's akin to report to and one of the things that we heard for that report because it's reporting on the entire program it can also be overwhelming and so on that portal at the top there's a drop- down box so if you just wanted
066to see a report on the projects from the 2016 facilities master plan you could pick that segment you just wanted to see a report on the measure R 2020 projects you could pull just that segment and then I think in further collaboration and partnership with the cboc there are other subsets of the data that would help support the charge of the cboc and the review of the data those are kind of the simple things we can do because the data is in the system and so we're essentially just saying this is the piece of the data that you guys would like to see um what what I was speaking to earlier is you know right now there are three reports available two of them are very similar we'd like to continue to build that online
067reporting portal so that there are additional reports like report 13 and like the variants that we looked at tonight that would also be available in that format Laine do you have anything else no coms thank you you know uh we have a suite of six Financial reports that we've been asking for when I became chair the next day I met with listen we we reviewed those uh and we didn't just make those up they were fine-tuned by more than a well over a 100 CBO seers over a 20 plus year period this is what we need this is what we don't need okay uh and so those that Suite of reports is what is very helpful for us the online portal is great if you want to know where we're at today where were we
068this date by years ago online portal doesn't show that that's where these reports where we can sit them out on a tabletop see how we're moving from month to month to month we can archive these these reports be able to compare them that is the value as to the 40h hour thing man I like you that's shocking it it's taking that much time I'm not saying it's not taking that much time but I'm shocked that it does take that much time but these are the reports that we need and when we ask this be put on the agenda is what's it going to take what from I'm asking from facilities to the board to the the staff what's it going to be take to be able to get these kinds of reports to us this
069is the online reporting portal is not the solution to that on there but this is the kind of information that we do need and but also it's not just that we need it we need it in a timely fashion it's great to be able to get these reports that are in the packet here but we needed them last week when we had the the CB meeting because the next time we meet as a cboc we're going to expect to get the current reports for that month we're not be going over these we get a gap there a void we and over the past four years I'm just going to throw out a number it's not that far off maybe around 75% of the meetings we didn't have Financial reports or didn't or certainly didn't have
070all of them not even close that's a problem because this is the primary function of the cboc is to review the finances of the bond program we can't review it if we're not seeing numbers and seeing them three four five months later that doesn't cut it because it's too late to do anything you we can't go advise the board about something at happened four or five months ago you're not going to be listening to us I wouldn't listen to us Len what's it going to take to be able to for collectively for us all to be able to get these reports in a timely fashion that was what we put on the agenda for discussion any other comments so my comment to the cboc and to Dr Moses and to M Moses pay and the
071board and myself is I'm gonna ask you to relook at what you've got and realize that it's 40 hours of Staff time that they're using to generate these and I think the reason you're not getting them is because they're short of staff they're juggling major projects and this is obviously extremely complicated and they're trying their best so my ask to you and to everybody is are you sure that's what you need and are you sure that there's that there's 40 hours of people time that this is worth it for the organization and does something else exist do other Bond programs use other things to reach the same result that generated out of muness or generate like what do other people do I mean I just find it hard to believe that all other Bond programs
072are generating very specialized reports with with that much staff time I mean I don't know but it just sounds really like a outlier to me and so my ask of all of you is just to think deeply about what you know really what you need do you really need this or does something else exist well go ahead again we used to have two and a half times as many reports as part of this suite and we narrowed it down to these six reports being what we we do need uh on there and I've attended a number of cboc meetings in the in the Bay Area I haven't gone to Los Angeles or San Diego to compare myself to them but we got a lot of CB's in our our area here they're totally clueless on
073what the hell they're doing there they don't even know what the rules are about there we now they Unified School District you had people on there that that you gu been chair for eight years by law you only allowed to be on there for four years they didn't have no idea about this kind of stuff so comparing us against other CB's I I don't think that's a good idea we learn from them yes but don't say well yeah that school district doesn't need these reports they don't need it because they don't have a clue what they're looking for and that's one of the problems that we've got here if you ask this group right now what Financial reports do they need too many of them are too green still even after just one year they're
074still still too green to know exactly what they need because they they they have nothing to compare it with they have once they see the full suite and on a regular basis okay now we're seeing this we're seeing we're seeing a trend we can we can get the information that we want but if you never see it you don't know what you're missing um so miss P just mentioned that online portal will be a good substitute for um all the other reports if that's the case it'll be easy for the staff to prepare the resorts based on online P right if like cboc members can get information from the online portal for St it should be much easier for them to U generate reports based on the information on online portal so I'm just um
075a little bit confused by the amount of time that staff need to prepare the Reps so can we wrap this up and um move on to committee membership yes okay committee membership the3 this one we really do need to hold to 10 minutes so we can go through the reports okay District straff an update on committee membership and any vacancies that need to be filled thank you so we've prepared for you tonight a summary of the current cboc membership um the edod identifies five specified membership categories a minimum two-year term uh no more than three consecutive terms and that the committee must have at least seven members our district board policy expands the committee membership to 11 positions uh the document that's reflected here identifies the first five specified positions um it identifies the members
076um and it also identifies the board's approval and the term ending date lastly it it um identifies which term so if they're on their first second or third term um and currently presented here we know that we have a deer member um in a later agenda item that we will be appreciating um which will create an opening in that space um but we also have two positions that are currently vacant and so the next slide identifies a number of the Recruitment and Outreach strategies that have been used I'd really like to appreciate and acknowledge um past this was a really big Focus this is something that we talked about last year at our joint meetings um there was a lot of energy and effort put into it um and I think we see that tonight
077when we look at this membership listing that we have significant more members today um and and that was really a struggle kind of coming out of covid and coming out of remote meetings and coming back into person it's something that we've seen across the Committees um and so I've provided that here we do have an ongoing Banner on our district website we advertise this on all of our community newsletters for our projects because we've often found that committee members that have a project happening at their site or in their Community this is a great way that they can get that constant and ongoing up-to-date information and lastly just some sample correspondents here because we've also found over the years just in talking with people that when someone personally Reach Out reaches out to you and
078says hey there's this committee I think you'd be great um that that's really provided some excellent applicants willing to take on this big commitment um and that really concludes our report tonight questions oh sorry I was just reading this and I see that it says um just for a sample Outreach correspondence the district YouTube account um our last CBC meeting I brought their attention that um our cboc meetings aren't being updated regularly it's just it it'll it'll update one and then another one won't get posted for a couple few months and you know YouTube is huge right now people go there for all of their news and their shows and meetings you know so it would it would really help if we could have them on YouTube because then we can share them to various
079pages and you know a visual people and I hate to even say people don't read as much anymore they watch you know so um YouTube is important to the CB in this era and maybe a link to the application just like you know on YouTube because it says here membership application maybe there's a Savvy way we can apply here you know you are got to agree with Toshi about making sure that our recordings are posted on YouTube but they need to add add a little bit more to that it's news nobody checks for a news story three or four weeks after the event is completed this is one of the problems you've got with even with your board meetings I try to get the videos from the swearing in on December 18th it took 27
080days to post a video okay I'm was dedicated so I'm just looking for things on there but most people aren't going to be looking for for things two or three four weeks after the fact we need to do it no reason why I can't be the next day course I I have no life I post my videos on there the same night uh but then also reaching out to a lot of other groups above and beyond sound like a broken record above and beyond just the school Community got 268,000 people in westc Costa County it's not just the 50,000 so there of the parents of of the people sending kids to schools in our district reach out to them the city councils public comment I mean most of the city council be at least twice
081a month if not three times a month go there and public comment just make an announcement about it you know make a partnership with the cities and and supervisor John Joya for the eight unincorporated areas that that he supervises but put put something on their websites about this there's a lot of different ways that we can get the word out we're just not doing it oh I was just gonna say um like just echoing what Don said maybe we can post post it in the city managers a weekly report and I know that there's multiple events coming up and I don't know if you know members from the CB are willing to table at these events that happen over the weekend um I know that my program we're having a a career fair coming up
082and uh just having the information out there just so we can provide it to you know folks outside of the school district uh realm and into the more public because there are multiple events that are coming up and just you know handing out a flyer and say hey this is what is going on like not just for this committee for but for the multiple committees that the district has I think it's just a good idea any public comments on this item Miss Humes has her hand raised who this Lorraine oh lorine all right let's yeah another thing is to let's look at look at the um chart you have up there about the terms you know that a term is two years so every every three years you're going to transfer the committee unless people
083stay on now for instance you know I'm leaving but in April uh 4th Ariel's leaving is she has she signed up again so you have to look at the calendar you see what's coming up and prepare ahead of time now like um Brandon and and JIA they uh they at were reappointed so you've got to watch uh how you're doing this and then Dawn is in 25 too 2025 but not till October so it it gives you an idea of uh how immedate it is for you to get out there and try to get members that's all par parade and some people walk holding a banner that kind of thing have a table set these guys access to aous number of people just to events in this one city out stroll understand show up that
084I think you know here and you know charg from our interpretation team to just try to speak I just wanted to raise that can you guys hear me okay now no you can't hear now that better us so we have a message here that all of a sudden out so are you able to hear me now and we're getting a little okay now that's no I did you can hear now yeah okay terrific thank thank you everyone I sorry about that we just wanted to make sure we had okay turn we'll bring this item to a close and if you don't mind let's go to B4 let's I mean B5 let's do the financial and performance audit reports because we are running close on time um and so with that I will share that for
085this item we have three different attachments um one of the attachments that's available is simply a summary of the audits themselves for uh framing um but with that I'd like to introduce uh Mr Nathan Edelman from I Bailey um he's here tonight and he will be sharing with us the um fiscal year 2024 so we're talking about July 1st of 2023 through June 30 of 2024 uh the West Contra Costa Bond performance audit Mr Edelman are you there I'm here can you hear me okay can you hear me yes we can hear you can you hear us okay I I I hear you can't one more question let me is it okay if I share my share my slides yes you should be able to [Music] um are you to share okay I think it's
086up is it can you see my slides okay yes I hope that's a yes okay all right well um yeah good afternoon everyone my name is Nathan Edelman with I Bailey I am the independent uh external independent auditor for the the performance audit I you have the full reports and you need some time to digest them my goal for the next few minutes I'll I'll try to keep this as brief as I can is just provide you an overview executive overview of the the scope and and really the results of the audit as and what is it that we actually did and and the results of doing that and first just make sure this clear to everyone you the the the folks at the district and I think the cbuk has it's role to play
087as well but they are you know the district is responsible for in this case for the performance audit for ensuring that the funds the bond funds are used appropriately for ensuring that internal controls are you know effective that they're working our our job as Auditors is to ask questions we look at documents we design the audit but then at the end of the day we we report back we report back to the board we report back to the seu the results of of the audit and so for the I guess objectives kind of two broad objectives and really it's the same thing but we talk about what is the the objective of the performance audit the it's it's really make sure that the funds that the expenditures paid for by each one of those three
088bond funds make sure that those are allowable which means that they're Capital expenditures they're consistent with the restrictions that are within each of the the ballots as well as Proposition 39 and and this the what I have here what's what's on the slide this comes out of the there's a state audit guide called appendix a I I I did see there was a question that came over email I think a little bit before this and so I'll try to answer that too directly related to what what is that where do I I find that but this is this is what it says which is make sure that those expenditures are allowable make sure that they are are capital capital expenditures um that are that that's allowable for Proposition 39 so the the scope of what
089is that we looked at so we're talking about fiscal year 2024 you have one of these audits every year on an annual basis so what I'm talking about was the expenditures charge to measures D or R really it's July 1 2023 through June 30 2024 and it's it's look at those expenditures make sure that those are consistent with the allowable purposes and then you know through that if there's internal control deficiencies if there's non-compliance if there's exceptions to those audit procedures those are required to be reported as as as part of the the audit results so methodology and the actual report has more details these are I believe it was cut copy paste from the state's guide from what the state of California says hey when you do these performance audits for these school districts
090here's what you need to be doing and it's it's really these three things which is one it's pick a sample of expenditure so you can think of we get the accounting records accounting records of every dollar excuse me every dollar that that is charged to either of those Bond programs D or R and then it's get Source documents via you know purchase orders contracts invoices but get Source documents to one make sure that the expend that that the accounting records are accurate but then it's it's us making an assessment an independent assessment that's allowable for the bond measures allowable for Proposition 39 and then um and kind of the middle one verify that funds were expended for construction renovation Furnishing equipments the broadest um scope or broadest what's what would be allowable and then then
091the last one is about salaries so the state says hey you you school districts you know no salaries are allowed to be charged to the bond program except for if people who are working for the bond program if they have a a direct Nexus to the bond program then yes those are allowable and so we as as part of the audit we look at the people we look at the hours we look at the the salaries that are charged to the bond program and it's kind of a similar assessment is with vendor items or it's just what are they doing do they have a direct Nexus to the bond program and if the answer is no you have audit findings and if if the answer is yes then um that's that's what you expect that's
092what you want this is a a very high level really just for Illustrated purposes gives you a sense of the total transactions for each of those bonds each of the bonds for the fiscal year versus the total amount that we looked at the amount of actual you know dollars that we looked at in the audit and you can think of each of those each of those bonds so de andr it's really three separate audits three separate samples um three three separate audits one one report and way you way you would read this measure D we would have looked at about n and a half million of 17 million so we would have looked at 56% of the the total expenditures I'll just because I can see the question why this percentage why is one more
093than than another there is no requirement or expectation to achieve a certain percentage rather we designed the audit procedures so that what we're looking at as representative of the population and as some of those older as some of the older bonds start you know reach towards the end of their life you may be in just as an example let's just say the that there was one transaction so obviously we picked that one transaction we would have looked at 100% but we we're not trying to achieve any any particular percentage rather just make sure that what we look at is random and that it truly represents that that population we also looked at and this is something not it's I guess it's not not required by the state but something that we did because we do
094a lot of these things and and the team has experience with it but we did look at 23 contracts you think of contracts and purchase orders and that was not so much about whether those are allowable but did they go through the bidding requirements did they go through those Public Public Works procurement requirements that are are required and the conclusions so the results of doing all this three big takeaways which is one the expenditures were properly accounted for as in we received those accounting records they were complete and accurate as in they they tie out to the source documents expenditures were made for authorized Bond projects which means that there were really no no exceptions with respect to the the compliance piece and an exception there would be as an example we we picked we
095and an example would be the audit discovers expenditures charged to the bond program that really are not allowable I.E you know teacher salaries or administrative costs related to running the school district something beyond the the scope of those capital outlays and none of that was identified salaries of the folks that were charged to the bond program are consistent with that attorney general opinion which means that they have a a direct Nexus to the to the bond program not on the on the slide but we had you know regarding all these things there were no internal control proficiencies that are are called out um in the performance audit as well so with that let me take this off my screen um there we go so with with that um I think you also have a presentation
096from the the financial Auditors I'll leave it to that concludes my presentation I'm happy to take questions now or if you want to if you prefer to to batch those together um but I'll turn over to uh to the committee thank you thank you very much what do you want to do do you want to hear the next one and then ask questions or do you want to ask questions on this one questions now yes questions now okay all right so we'll go ahead and start you does anybody have anything don't you I don't want to hog everything okay thank you for the presentation Mr um so the I just confirmed the sample list once selected it doesn't change is that sample yeah once the sample has yeah once once the sample has been selected
097been determined we need to complete each of those samples and there really isn't a method to change the sample once it's been selected okay and then with respect to employee salaries can you talk a little bit about how you um what is the the the documentation that that helps you understand ensure confidence in how time is buil to the bond program yeah yeah so for for salaries we we need to know really what it is it that they're doing and then how is it determined to charge this amount charge this person to the bond program and there's there's some folks uh Melissa for example who works you know it's more of a dedicated for the bond program there's other things that that she may do as well I would differentiate that from people who are
098hourly and in all cases we want those time cards you want documentation or we would expect documentation that really ties out with each of the pay runs pay roles that are are charged to the bond program and if I could just expand on that so like for for example I'm a salary position and so my time card is percent so what percent of my time was spent on a different activity and there's a number of different activities um versus an hourly employee is going to be doing they have a separate time card that they do that's hourly because they're an hourly person versus salary percent in addition to our time card behind that we have the notes and so there's an identification of what is it that I did for all of those different things
099for each day so time cards are prepared they're signed by a supervisor um and then there's a Reconciliation that happens right so we receive a check that's based on our FTE allocation which for example there's various funding sources that pay for my position and I receive a check but then my time card identifies my actual how I really spent my time for example today I spent it on something I didn't anticipate so what was projected and what was actual is different there's then a Reconciliation and a payroll Journal that's done so to ensure that we're meeting the guidelines of the Attorney General opinion and so just to add a little bit of clarity to specifically the process that we do here and then that's essentially what's provided so when they set we send them everything
100that was charged to the bond program and they picked those samples some of the samples when you look at the report you can clearly see it's a vendor others you can see it's a payroll so sometimes it's a salary cost sometimes it's a benefit cost and so just whatever they picked up out of the general ledger that's in the samples they're requesting all of the backup documentations that support that okay and then so the is the the time cards obviously are approved by supervisors are the notes reviewed to make sure there's accurate um designations that the employees are making yeah so it's two fold so one there's the verification that the duties align with what the person did the second thing is we're employees we might have a day off and so there's a secondary
101control that's in place that when the time cards are submitted to see for example if somebody was sick that day or had a vacation that the time card that's submitted for our um Bond program compliance also matches our internal time card system as employees okay and last question it's a fun one hopefully of all the review that you've done how is it well so maybe this is a different way to ask it is there a distinction between mistakes that you find and audit findings and can you talk a little bit about that distinction oh yeah okay so there isn't really a def definition of a mistake so there an audit finding would be if there's an exception then we be reporting and and an exception would be you think of in terms of compliance an
102exception would really be let's say we identify something that is not compliant as it not as it not allowable to be charged to the bond program something that is not a capital capital expenditure something contradictory to Proposition 39 there's no room within the audit standards for like a oneoff or for a mistake if we identify something we need to do determine if it would materially misstate or materially change the opinion but we'd still be required to report that out and so you can if there was for example a $5 item just as an example a $5 item that was not allowable to be charged to the bond program and we discovered that as a result of our audit procedures that would be required to be reported out required to be part of the report it
103may not state that we believe that there's you know overall material non-compliance we have to do stuff to reach that conclusion but we're still required to notify you about the exceptions and then just to be clear on the process do you go back to the District staff and and ask for clarification or backup documentation to potentially um overcome that finding or is that if you find it it it's stated regardless well no so we would most definitely want to make sure we've asked all the correct questions to the right people it would not be appropriate if you know the staff going through the the files hey we found an exception that just immediately gets reported as an audit finding we do need to go through the process we need to ask questions make sure that
104we understand that we I'll be clear that's not a negotiation it's not you know maybe we we do this and that this happen it's either a you know it's a yes or no whether it's compliant or not compliant there's nothing that we looked at that's you know controversial and we're not sure about that but once we've gone through the questions if we've asked if we've asked the district hey we don't think this is accurate what's your response if their response is insufficient or if they just flat out agree with us then those are reported to as audit findings okay so it's a perfect clean sheet just it you know so it's you know it's it's there's a lot of lot going on a lot of moving Parts a lack of Staff capacity at sometimes and
105so I just like how do you how do we um have confidence in a squeaky clean audit yeah and I I would just honestly the Auditors can come in and look at documents and and and ask questions and they Auditors do play a role I think the CBU are also in a fact in a sense little Auditors or actually maybe even larger because you're also asking questions you're probably I'd say closer to a lot of the projects the auditor is certainly able to go in and look at what's actually happening and if you know things are being charged to the accounting records you may not know about them the auditor would would would be in a position to discover that but you know a lot of you just having the cbok over overseeing asking questions
106about projects those are really internal controls in the sense that help ensure that that that things are done correctly because the more people who are looking at these things the less likely there are to be errors either intentionally or or inadvertently thank you okay Lorraine do you have something please be brief we only have a 10 minutes left or 12 minutes left in the meeting you want to go ahead line you're muted so we can't hear you if you're talking okay uh Mr Edelman um one of our financial reports we get are are checklists that's the amount spent you know a check written for some something to uh one of the contractors Etc is there any way that we can just take like 10 of those or something or five of those a month and
107check back to to do similar to what you're doing um yeah maybe it's a good question to give some thought without having those in front of me not not knowing what they look at I I don't know if I'd be able to to give you a good answer on that but be like audit like you do you know something that we could check throughout the year so something is really different than we can pick it up yeah yeah look like a a mini audit um yeah maybe you could work with the committee to to get something set up yeah uh um yeah if there's questions things that can be that I can be a part of um I'm happy to see what I can do I funnel those through Melissa and we'll we'll work on
108those on those responses thank you what I would offer is for example when they pick all of the invoices that they want the backup documentation for they're asking us for four things and so as a cboc if you wanted to pick invoices off the AP checklist then we could present to you the four things that we ultimately then would provide to the auditor be happy to do that thank you if I could pause for a second if you're eating crinkly snack would you please dump them out on a piece of paper so that the entire meeting is not I think that's all of opening a minut shame on you all guy thank you everyone um okay so let's public comments is there we're starting to lose it here can we hold it together for just
109a little bit longer uh is there public comments on item no no okay uh I would like to extend the meeting to 840 to hear the next one and table B4 which is the update forensic accounting investigation verification may I have a second on that second okay vote on thaty sure we don't have a deadline in in the agenda you do I thought it was 8:30 that's what I thought 8:30 sorry that's a agenda is written that's a schedu it keeps changing uh but yes arel yes D um no Johnson yes Landon yes yes I don't I'm sorry did you say yes okay sorry she yes yes okay so extended with a taking [Music] off before okay let's go to um our friends at Christy white yes so now I'd like to introduce um Mr
110uh Hugo Luna who will be presenting the uh fiscal year 2024 Bond Financial audit presentation um okay before you begin we have a hard stop at 8:35 so that we can spend five minutes just thanking leuren all right uh Mr Luna did you hear that yes I did let's do this thing all right you're up go for it okay well thank you so much for having me here I'm here to present the results the West conter UniFi West Contra Costa Unified School District measure D measure e and measure R Bond building fund uh the financial audit results so our responsibility as the a third party external auditor is to issue an opinion over the bond building fund uh financials um and uh we want to ensure that they're materially correct and they're in compliance with
111federal and state requirements uh we we issued an unmodified opinion which is the best opinion possible and located on page three I'll just read it directly from the uh word for word what's uh listed on there in our opinion the financial statements refer to above present Fair fairly in all material respects the respective financial position of the 2010 measure D 2012 measure e and 2020 measure R Bond building fund of West Contra Costa Unified School District as of June 20th June 30th 2024 and the respective changes in financial position thereof for the year then ended in accordance uh in accordance with accounting principles generally accepted in the United States of America so uh substantive procedures that we that uh we performed uh we we looked at cash to ensure that the amount that was recorded
112in the district financials and recorded in Sachs that it uh matched what was in the cashing County Treasury um this also included any funds that might be external to the uh County Treasury um when it comes to accounts payable and accounts receivable we're reviewing transactions that happened just after the fiscal year ended so July August September October um selecting material transaction to ensure that they were acred um if they happened June 30 by if they happened by June 30th 2024 I'm ensuring that they were accured in the correct fiscal year um and when it comes to revenue we're typically looking at in interest Revenue in these types unless there was a new insurance um so for the for the fund balance I just want to go over the fund balances a bit so um with
113measure d uh with when it comes to cash and Investments measure D 24.1 million measure e 35.1 million measure R um 71.1 million for a total of 130 million3 um acur liabilities those are the you know transactions that happened um after June 30th that had to be set up as liabilities in the financials um there for measure D it was uh approximately 1 million for measure e approximately 5.4 million and measure R approximately 2.8 million um for a for a total of and at the end I'll just go over the fund balance in the next slide um so there was a total net change in fund balance uh for measure d uh 14 million which which was due to expenditures of uh 17 approximately 17 million and revenues of two approximately 2.9 Million in measure
114D in measure e there was a change in fund balance of uh of 23 m.5 million um which was due to expenditures of 26.2 million in measure e and 2.6 of Revenue in measure e and in measure R uh we had a change in fund balance of 1.2 million due to $3.4 Million worth of expenditures and 2.2 of Revenue so which leaves us with total fund balance ending in measure D is 23.3 total fund balance ending in uh measure e 29.9 and for measure R um ending fund balance of 68.4 when it comes to construction commitments these are contracts that the district was um committed to as of June 30th 2024 that had not yet been completed uh we like to list this for the remaining constru the remaining construction commitment related to the different
115measures um it and the projects listed Lake Elementary School campus replacement project approximately 41 uh million a Cameron school and Collins Elementary School critical needs project 6.2 million Riverside Elementary school project improvements 6712 120 Kennedy High School bleacher and box project uh 145,50 that was still remaining uh Kennedy High School exterior painting project 1,175 still remaining um and uh for various sites the E rate uh year 24 wireless upgrade 168,00 um 48 uh so there is a there is a fund uh there are other building funds um that are not related to measure D and within the building fund uh so we split those out for to show a Reconciliation um and uh they were there was a ending fund balance in the other building funds of 51.2 million and they were split up as
116follows uh State funding balances of 47.5 million pulled earnings 3.1 million um with fall fell into all other Revenue category uh 790,000 and then for for the fair value adjustment um it's a there worth 338,000 ever seen that in my career where the districts pull when pull their uh funding out of the their cash out of the County Treasury so but we are required to report what the fair value is as of June 30th 2024 so to summarize the audit results we issued an unmodified opinion detected no material weaknesses no significant deficiencies to report and no non-compliance material to the financial statements there were no Financial uh statement findings for the year ended June 30th 2024 in the prior year because we are required to follow up on the implementation of corrective action plans from
117prior year audit findings in the prior year there was uh a finding related to a $1.9 million check that was not voided timely which resulted in an overstatement to accounts payable so there's a crew liabilities uh were overstated last year um after review so our recommendation was that the district provide uh constant supervision and uh that you know staff be trained in um to uh train and monitor these these transactions at year end um and upon review we had no since there were no um there were no exceptions detected and everything was appeared to be everything material appeared to be aced correctly um we we put the status as implemented for um so the the corrective action plan was implemented for that prior year finding and um that concludes my presentation um I would love
118to answer any questions you might have great thank you does anybody have questions I question goad yeah thank you for your presentation Mr Luna um this is for you and if Mr Edelman is still there can answer as well but I don't know if you were both here in the beginning we were having a conversation about the cboc now receiving these statements until this morning so we haven't had time to review um and you know ideally receiving them a few weeks or at least a week or two earlier so my question is is it reasonable or what would the district need to do to get these reports in early March before this meeting is that even a reasonable ask I know I understand there aren't that many folks who are doing this work so you're
119Super Slam uh but is that is that reasonable or what would you need in order to be able to provide this reports you know even a couple weeks earlier for for future years yeah so for for us it would it's a we could definitely accommodate uh we would just um you know we would just uh plan for it uh year actually knowing this now you know we could set up Melissa is very good about communication so we could set up um and plan to have it done um sooner and um you know the the district communication has been great so I if it continues be great I don't see an issue with um having this ready earlier on our end thank you and what I want let me just go ahead I I sorry I
120I I would just say yes it certainly can be delivered earlier it is reasonable but I would want to talk with bissa just make sure that everyone's on the on the same page about deliverables and but yes that it certainly can be done um it can it can be it can be arranged with the with the district and what I wanted to share was we um spoke with the Auditors we had a deliverable deadline of Valentine's Day February 14th to provide everything to them um we did not meet that deadline um and so they can't review it until they have it and so we planned for it we did not meet our deadline therefore we are behind um but I do really appreciate um having the opportunity to present the draft tonight um and the
121continuous Improvement so to Mr gry's Point earlier in the meeting last year we were late so this year we're late with the draft but we have a draft and so it's our responsibility to meet our deadlines and to ensure that we do that next year um so that this will be available to the cboc earlier in March so it's it's our fault any other questions I have one very briefly for you guys what will be the difference between the draft and the final what will I expect to see no watermark so the a audit at least don't want to speak for know that audit yeah audit's done there will be no no changes to the conclusions are are expected so really there's some firm Graphics there's a signature um but I'm not expecting any meaningful
122differences and for chrisy white yes uh it's the same thing so uh if there are no uh proposed edits we would go ahead and finalize and provide a um letter to the board only public comments on this item I don't see any here okay any final comments um so if we um in in the coming days fun some um propose edits can we like propose to so what I would recommend is that if you have questions about the draft reports that you provide them in writing and I do recommend that we pick a date for that to happen so that it includes time for response and finalization of the report before the deadline um ultimately the auditor is held to level of compliance within themselves their own responsibilities of producing the reports and submitting them
123and so whether or not they make a change is ultimately something that the auditor has to decide because they have to meet all of the government Accounting Standards um and so I think questions are great I think if you have a recommendation I know there were recommendations in the past tell us where we can find the appendix and things like that so I think definitely share it but I just wanted to be really clear in the expectation that they are independent Auditors and so ultimately modifications to their report they have to meet all of the rules that they're subject to and that's ultimately their decision um can we hit a date today for a deadline of recommendations I would love that um and I would really recommend that it be sometime early next week um
124so if say tonight you got the presentations it's Wednesday if we could receive the written comments um by end of day next Tuesday which I believe is March 25th that gives us essentially just a a day to partner with the Auditors and to partner internally to work on those responses so that the audits can be completed because I believe the 31st is the following Monday and so I think think that is giving you the most amount of time um maybe not giving us enough time but you know we're trying to do everything we can to support last one we got to wrap up thank you never mind so is there anything that the cboc can do in the future you know going forward because we want to find a solution right is there anything that
125we can do to help you guys produce this report to the Auditors by the deadline of before the deadline so that we're not rushed for time as well going forward next year or is that something that I mean you guys are exclusively in charge of and you don't need you don't require help it's a great question um I think ultimately we had a plan we did not meet the deadline um and we've talked about that internally um the impacts of not meeting the deadline it's the same thing as the financial report um and I'd like to share you know the superintendent has been extremely supportive in making sure that we have resources but also in making sure that there's accountability internally for staff to meet the deadlines and understand the impact of not meeting them
126and so part of what I want to Echo from my role is my boss um you know and and truly partner has made it clear that we need to have the resources to do our job but we need to be held accountable to do our job and if we're not ultimately right there can be consequences for that and I think it's that type of partnership that enables us to meet our commitments to you okay thank you gentlemen close out this item move on to folks honoring Loren Humes and so miss Humes has served on the cboc for three terms six years and and she's terming out we want to thank lorine for all her dedication to the cboc and her commitment to oversight and accountability her steud and thoughtful leadership and her commitment to educating
127all members on cboc processes and procedures and we wish you the best and you'll be sorely missed here but I'm coming to your house but we do have a certificate for you and we have a card and I I brought these for you oh how beautiful so we'll bring them over I'll bring them over and drop them at your house I appreciate that thank you so much I've certainly enjoyed my time on the the committee and learned a lot of of interesting facts and how to work with others and getting information and all so that was I've enjoyed it very much it was good six years I can't hear write a book tell all tell all we're out of time oh just thank you again Ry and for not only your past service sorry we
128our overlap was brief but but you also I think I heard you say you would offer to to help us continue even uh beyond your term so thanks again so much for your time and effort on here very good I can't hear you people write it down for you thank you thank you for everything thank you for your service for always welc you're [Laughter] [Music] welcome I did also just want to take a second to say thank you um it's a hard job and you have shown so much passion and I work for a school district um which is my pleasure and my honor and I feel like if I had to describe you in one word I would say teacher you have tried to provide resources you've created a cboc library you look to
129mentorship um you really try to provide access for everyone where they are um and I want to thank you for your service um and for your partnership over the years made us well the the staff has been excellent to work with there they've always given me anything I wanted and are very helpful and that really helps so good to he okay and with that we're GNA close out the meeting and lorine I'm G to call you to get your address so I can go drop off this the bouet okaying March 19 2025 joint meeting at than you everyone [Music] he