APPENDIX D

Operations Audit Recommendations Status (as of 10/99)

Closed

In Progress

Under Review

Not Prioritized

Financial Management

1. Management reporting in place

X

2. Develop and distribute formal policies on preparation

X

    of financial reporting and processing

3. Evaluate operational management reporting requirements

X

    and develop reports

4. Master reporting schedule with due dates and

X

    priorities "tickler files"

5. Hire accounting manager to oversee financial

X

    operations of grants and special funds

6. Improve communication with school and central admin.

X

    for establishing new grants, grant appvl., and funds recpt.

7. Establish electronic transfer of funds to treasurer's office

X n/a

8. Provide guidance regarding soliciting/receiving funds in

X

    policies and procedures

9. Identify all sources of cash with expect due dates

X

10. Compare information on cash forecasts to records

X

     of receipts

11. Improve petty cash procedures within school.  Research

X

     use of procurement card program

12. Establish controls and review activity for special

X

     activities revolving funds

Budget and Planning

1. Review actuals by line item when establishing budgets

X

2. Communication of budget amendments and allocations

X

    changes to Cost Center managers

3. Detail special funds budget based on estimate funding

X

4. Budget reallocation prior to budget approval

X

5. Cost center responsibilities clearly defined and comm.

X

6. Quarterly budget reports to Board of Trustees

X

7. Cost center managers on-line access to budget

X

8. Evaluate purpose, structure, and need of existing cost

X

    centers

9. Evalute moving non-budget and planning functions such

X

    as payroll correction and code assign. to payroll/HR

10. On-line approval for intra-line allocation/transfers

X

11. Improved reporting - budget to actual including

X

     encumbrances, etc.

12. Updated policies/procedures for budget, cost center

X

     managers, and central office

Procurement

1. Streamline purchasing process.  Combine activity of

X

    HPSS and city purchasing depts. to simplify process

2. Transfer requisition review and vendor setup to

X

    HPSS accounting

3. Provide HPSS staff access to vendors set up in system

X

4. Review current division of educ./noneduc. Purchases

X

5. Eliminate paper handoffs of receiving rpts. with new sys.

X

Procurement continued

Closed

In Progress

Under Review

Not Prioritized

6. Implement formal review process for open purchase orders

X

7. Redesign requisition form/system template to include

X

    specification fields

8. Improve communication bt. Requisitioners and purch staff

X

9. Develop/distribut purch/bid policies and procedures

X

10. Re-evaluate purchasing agreements

X

11. Vendor feedback from purchasing dept and end users

X

12. Develop policies/procedures to evaluate vendors

X

13. Update/distribute non-purchase orders policy

X

14. Consider implementing procurement card program

X

15. Create small-dollar order process w/in new fin mgt prcss.

X

Information Technology

1. Establish IT senior management position

X

2. Consider estab joint IT organization w/ city

X

3. Benchmark HPSS against peer systems re: staffing

X

4. Develop comprehensive Y2K plan

X

5. Implement and track Y2K plan

X

6. Implement single e-mail system at city and HPSS

X (sep.e-mails)

7. Establish strong project management function

X

8. Dev formal security plan re: increased connectivity w/ city

X

9. Prepare a computer security policy plan

X

10. Communicate computer security policy to all employees

X

11. Implement anti-virus software on all PCs and servers

X

12. Clearly define/comm roles/resp for support of SmartStream

X

13. Est formal service level agmt between HPSS and city

X

14. Develop business continuity plan

X

15. Est formal controls re: computer security,cnge mgt,opertns

X

16. Est formal help desk; consider merging with city

X

17. Implement procedures to notify IT re: employee trans/leaves

X

Special Funds

1. Create spec funds dept for pre/post award grants admin.

X

2. Est special funds financial accounting mgr position

X

3. Evaluate requirements for prog evaluations/qualif of staff

X

4. Dev finanical reports for proj mgrs to monitor fund balances

X

5. Transfer resp for reviewing ordn grant expends to proj mgrs

X

Warehouse

1. Examine need and use of school supply warehouse

X

Payroll

1. Redesign payroll function; examine current staff qualifications

X

2. Reconcile info from substitue phone system and substitute

X

    payroll data and roster teachers' sick/vacation time

3. Ensure necessary controls re: time and check distribution

X

Facilities/Construction/Property Management

1. Long range facilities planning

X

2. Utilize new construction comm for construction admin

X

3. Est policies/procedures for eval change orders and claims

X

4. Plans shared/monitored on regular basis

X

5. Implement preventative mantce program integrate in LRFP

X

Closed

In Progress

Under Review

Not Prioritized

6. Annual inventory verification and tagging

X

7. Vendor bills sent to accts payable rather than some to B/G

X

8. Convene TF to consider solutions to vandalism

X

9. Conduct random security inspections; report breakdowns

X

Enrollment Management

1. Review forcast assumptions with third party

X

2. Dev/issue administrative rules/regs re: allocation formulas

X

3. Define attendance issues in policy manual

X

4. Reconsider consultation process req to enter child to class

X

    with maximum count

5. Imp training for teachers to comply w/ enroll/attnd procedures

X

6. Incorp attendance reporting into evaluation process

X

7. Automate student attendance reporting

X

8. Id specific employee at schools resp for attendance accuracy

X

9. Initiate internal audit function to monitor enrollment controls

X

10. Acquire new tech to mng spec educ roster/automate reports

X

11. Assess staffing for special education

X

Human Resources

1. Translate empl contribution vision into useful/specific guidance

X

2. Complete job descriptions

X

3. Establish clear performance objectives focused on outcomes

X

4. Recognize high achievement levels through program development

X

5. Institute targeted training (legal,safety,harassment,supv,process)

X

6. Improve accountablity/shared respon for results (contract neg)

X

7. Redesign HR department and upgrade HR positions

X

8. Need staff (training, employee comm,HR system,labor relations)

X

9. HR exposure to variety of needs within schools by being there

X

    with some form of official responsibility (emp relations,comm,tng)

10. Unemployment claims; prepare proper challenges

X

11. New employee orientation program

X

12. Initiate proactive morale building activities

X

13. Rotate security guards annually as slated in security policy

X