Report 2017-104 Recommendation 19 Responses

Report 2017-104: Montebello Unified School District: County Superintendent Intervention Is Necessary to Address Its Weak Financial Management and Governance (Release Date: November 2017)

Recommendation #19 To: Montebello Unified School District

To ensure that bond funds are spent appropriately, the district should immediately ensure that its contracted auditor delivers a timely bond audit and that Montebello addresses the auditor's concerns and recommendations.

Annual Follow-Up Agency Response From October 2020

MUSD has completed the bond audit and continues to address the auditor's concerns and recommendations.

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

Montebello provided the bond audit reports for Measure EE, Measure GS, and Measure M for fiscal year 2018-19. The reports indicated that Montebello generally addressed the auditor's recommendations. Further, in its response to recommendation #4, the Los Angeles County Office of Education indicated that bond audits are current. To the extent that Montebello continues to obtain timely bond audits and address the bond auditor's concerns, it will have implemented our recommendation.


Annual Follow-Up Agency Response From October 2019

MUSD has completed the bond audit and continues to address the auditor's concerns and recommendations.

California State Auditor's Assessment of Annual Follow-Up Status: Pending

The bond audit reports for both Measure M and GS identified significant deficiencies in payroll accounting and segregation of duties/employee turnover. Montebello should address the auditor's concerns and recommendations.


1-Year Agency Response

MUSD has completed the bond audit and continues to address the recommendations.

California State Auditor's Assessment of 1-Year Status: Pending

The bond audits for fiscal years 2015-16 and 2016-17 contained findings and recommendations. Montebello should address the auditor's concerns and recommendations.


6-Month Agency Response

MUSD has completed a bond audit and is committed to addressing the recommendations.

California State Auditor's Assessment of 6-Month Status: Pending

Montebello has not demonstrated that it ensured that its contracted auditor delivered a bond audit for all of the active bond measures.


60-Day Agency Response

MUSD has contracted Christy White Associates to conduct a complete bond audit and is committed to addressing the State Auditor's concerns and recommendations.

California State Auditor's Assessment of 60-Day Status: Pending


All Recommendations in 2017-104

Agency responses received are posted verbatim.