Report 2017-104 Recommendation 27 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 #27 To: Montebello Unified School District

To ensure that Montebello spends its funds for allowable and reasonable purposes, it should follow the procedures in its purchase card manual including requiring employees to submit receipts for all purchases made with the card. If in violation of the manual, suspend or cancel the employee's card privileges and require employees to reimburse the district for improper purchases.

1-Year Agency Response

MUSD requires receipts for purchases made with purchase cards. Documentation is included.

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

Montebello provided examples of instances it obtained receipts for purchases made with purchase cards.

To the extent Montebello obtains and reviews receipts to ensure that all purchases were for allowable and reasonable purposes, it will implement our recommendation.

6-Month Agency Response

MUSD does require receipts for purchases made with purchase cards. Documentation will be submitted.

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

Montebello did not demonstrate that it is ensuring that employees submit receipts for purchases made with purchase cards.

60-Day Agency Response

By November 2017, MUSD will initiate an Administrative Regulation requiring all employees using a purchase card to submit receipts for all purchases, and payments will not be made until approved by an appropriate official.

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

Montebello did not provide any support to show that it ensures employees submit receipts for purchases made with purchase cards.

All Recommendations in 2017-104

Agency responses received are posted verbatim.