Report 2019-108 All Recommendation Responses

Report 2019-108: Sacramento City Unified School District: Because It Has Failed to Proactively Address Its Financial Challenges, It May Soon Face Insolvency (Release Date: December 2019)

Recommendation for Legislative Action

To help ensure that county office superintendents can prevent school districts under their oversight from becoming insolvent, the Legislature should consider amending state law to require school district boards to obtain approval from their county office superintendents before considering actions that would result in expenditures that exceed 200 percent of their required reserve amount. County office superintendents should disapprove any district action that they determine would cause school districts to do either of the following:
-Project insolvency within the current fiscal year or two subsequent fiscal years.
-Rely on reserves or other one-time resources, such as one-time funds from the State, to remain solvent within the current fiscal year or two subsequent fiscal years.

Description of Legislative Action

As of January 2020, the Legislature has not taken action to address this specific recommendation. However, SB 887 (Wilk) was introduced on January 23, 2020, as a spot bill regarding school district boards.

  • Legislative Action Current As-of: February 2020

California State Auditor's Assessment of 60-Day Status: No Action Taken


Recommendation for Legislative Action

To help ensure that school district boards are accountable for the costs they approve, the Legislature should consider amending state law to require those boards to certify the district's ability to meet the costs disclosed in each collective bargaining agreement.

Description of Legislative Action

As of January 2020, the Legislature has not taken action to address this specific recommendation. However, SB 887 (Wilk) was introduced on January 23, 2020, as a spot bill regarding school district boards.

  • Legislative Action Current As-of: February 2020

California State Auditor's Assessment of 60-Day Status: No Action Taken


Recommendation #3 To: Sacramento County Office of Education

To ensure that Sacramento Unified takes the steps necessary to address its fiscal crisis, the county office superintendent should do the following:

Direct Sacramento Unified to submit a corrective action plan by March 2020 that consolidates the district's plans to resolve its fiscal crisis.

6-Month Agency Response

SCOE directed the district to submit a corrective action plan and received the most recent copy of the plan (May 21, 2020 Board agenda item 10.3). This plan looks similar to the plan requested by the State Auditor. Unfortunately, all the items on the district's plan require negotiations with the district's employee associations. To date, the district has not been able to reach agreement with its employee associations on items that would address the fiscal solvency issues of the district. Furthermore, the amount of budget cuts needed will likely grow substantially if COVID-related revenue cuts are passed on to the school district from the State.

  • Estimated Completion Date: December 31, 2020
  • Response Date: June 2020

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

As indicated in Sacramento City Unified School District's recommendation #6, the district is currently in the process of developing a fiscal recovery plan and has not yet settled on how it will address its financial condition.


60-Day Agency Response

We will send a copy of the letter from the County Superintendent directing the district to submit a corrective action plan as directed by the State Auditor.

  • Completion Date: January 2020
  • Response Date: February 2020

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

At our 6 month review, we hope to see that the Sacramento County Office of Education was successful in obtaining the corrective action plan from the Sacramento City Unified School District and the county office will have begun working with the district to correct the items identified in the audit.


Recommendation #4 To: Sacramento County Office of Education

To ensure that Sacramento Unified takes the steps necessary to address its fiscal crisis, the county office superintendent should do the following:

Ensure that Sacramento Unified addresses the issues identified in this report, including its executive management turnover and lack of policies guiding its budget process.

6-Month Agency Response

Since response is in excess of 2000 characters, our response will be submitted via email.

  • Estimated Completion Date: December 31, 2020
  • Response Date: June 2020

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

Sacramento County Office of Education provided us with a summary of its understanding of the Sacramento Unified's efforts to implement our recommendations. Their summary is consistent with our review that the district is still in the process of implementing many of our recommendations.


60-Day Agency Response

We will send a copy of the letter from the County Superintendent directing the district to submit an Audit Resolution Plan to our office by February 28, 2020. Once Received, we will determine our next steps.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #5 To: Sacramento County Office of Education

To ensure that Sacramento Unified takes the steps necessary to address its fiscal crisis, the county office superintendent should do the following:

Ensure that Sacramento Unified implements all of the recommendations detailed below.

6-Month Agency Response

See Item #4 above.

  • Estimated Completion Date: December 31, 2020
  • Response Date: June 2020

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

Sacramento County Office of Education provided us with a summary of its understanding of the Sacramento Unified's efforts to implement our recommendations. Their summary is consistent with our review that the district is still in the process of implementing many of our recommendations.


60-Day Agency Response

We will send a copy of the letter from the County Superintendent directing the district to submit an Audit Resolution Plan to our office by February 28, 2020. Once Received, we will determine our next steps.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #6 To: Sacramento City Unified School District

To address its current financial problems, Sacramento Unified should do the following:

By March 2020, adopt a detailed plan to resolve its fiscal crisis. The plan should estimate savings under multiple scenarios and include an analysis that quantifies the impact of reductions the district can make to ongoing expenditures. Specifically, Sacramento Unified should consider the impact of possible salary adjustments for employees in different bargaining units and include the impact those salary adjustments would have on postemployment benefits, such as pensions. It should also use the most recently available data to estimate net savings from modifying the health care benefits it provides to employees, as well as the impact those modifications would have on the total compensation of the employees. Finally, it should calculate the impact of possible changes to district and employee contributions to fund future retiree health benefits. The district should use the plan it develops as the basis for its discussions of potential solutions with its teachers union.

6-Month Agency Response

The FRP is an evolving plan and currently being reevaluated in light of the changed state budget.

Due to the drastic reductions in the state budget, the District's projected solution has increased substantially from the $27M previously required to achieve fiscal solvency. The District recently presented its 3rd interim presentation at the 5/21/20 Board meeting containing discussion of the impact from state revenue reductions on the evolving Fiscal Recovery Plan (FRP): https://www.scusd.edu/sites/main/files/file-attachments/10.3_may_revise___scusd_budget_myp_5_21_20__final.pdf

As recognized by the Audit, the majority of the FRP involves changes to District represented employees' health care contributions and overall compensation, with the largest portion of that from certificated employees. In addition to what is "already on the table", the FRP analysis included cost savings items for further consideration. The District continues to further evaluate existing and potential new proposals with our labor partners. After holding the first negotiation session with SCTA on March 3, 2020, negotiations again stalled. Initially, SCTA requested that the District provide a budget presentation at the next session to which the District agreed. Then, SCTA made multiple information requests and the parties had lengthy discussions regarding distance learning during the COVID-19 school closures. SCTA finally agreed to hold the next session which was just held on June 9. The District has filed an Amended Unfair Practice Charge against SCTA detailing the continued pattern of delay which is set for hearing in late August 2020.

The District's proposed adopted budget will be presented on June 18 and the budget will be adopted on June 25.

  • Estimated Completion Date: July 2020
  • Response Date: June 2020

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

The district states that it is developing a Fiscal Recovery Plan, which it notes is currently evolving and being evaluated. We are concerned that the district has yet to develop a detailed plan to address its declining financial condition. In addition, the economic impact of the COVID-19 pandemic certainly has added an additional financial strain for the district. It is therefore even more imperative that the district act quickly and judiciously to develop and implement a plan to resolve its fiscal crisis. Further, we expect to see action taken in its fiscal year 2020-21 budget.

Because of the impending risk of insolvency and lack of substantial progress on some of our recommendations, we believe more frequent updates from the district are necessary. Therefore, we requested that the district provide us another update in July and monthly thereafter.


60-Day Agency Response

The District presented the 2019-20 First Interim Financial Report's Fiscal Recovery Plan (FRP) at the February 6, 2020 Board meeting. https://www.scusd.edu/sites/main/files/file-attachments/9.2_17.pdf

An updated FRP will be included in the 2019-20 Second Interim Financial Report in March 2020 which will include more detailed negotiable and non-negotiable items. As recognized by the Audit, the majority of the FRP involves changes to District represented employees' health care contributions, with the largest portion of that from certificated employees. The District electronically issued its proposal related to limiting healthcare costs and increasing employee OPEB contributions to SCTA on August 2, 2019.

The District filed for an impasse determination from the Public Employment Relations Board (PERB) on December 20, 2019, and again on January 13, 2020, thereby following the statutory process for attempting to move negotiations forward when there is a stalemate as recognized by the Audit. And, while those impasse applications were declined by PERB, we are pleased that there may be some positive developments for commencing negotiations with SCTA. While we would have preferred to begin this critical work this month, we look forward to beginning negotiations on March 3, 2020. See 3 Audit update letters.

The District has, and will continue to, base its FRP and its negotiation proposals on the latest relevant data related to projected ongoing expenditures and potential reductions, including changes to health care contributions.

  • Estimated Completion Date: March 2020
  • Response Date: February 2020

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

We look forward to reviewing the district's updated fiscal recovery plan. When considering efforts it needs to take to address its financial condition, we would remind the district to consider if the actions it takes will be sufficient so that in future years it does not fall back into a financial crisis as we show in Figure 9 on page 35 the audit report.


Recommendation #7 To: Sacramento City Unified School District

To address its current financial problems, Sacramento Unified should do the following:

Revise its multiyear projections and update them at least quarterly until it has taken action that would cause it to no longer project insolvency. It should disclose these projections to the board.

6-Month Agency Response

The District has prepared revised multi-year projections and presented them to the Board at the following meetings: 2/6/20, 4/2/20, 5/7/20 and 5/21/20. These multi-year projections reflected the impact of developing State Budget information. The District is also preparing the 2020-21 budget which will include revised multi-year projections and will be presented at the 6/18/20 Board Meeting. The 2019-2020 budget information, including interim reports are found at: https://www.scusd.edu/2019-2020-fiscal-year

  • Estimated Completion Date: July 2020
  • Response Date: June 2020

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

Although the district has regularly prepared multi-year projections in its most recent interim financial reports and budget documents, it needs to address our related recommendation (recommendation #8) regarding developing and publishing a methodology for these projections, including disclosing its assumptions and rationale used to estimate changes in its revenue and expenses. A clear and thorough methodology for these projections is critical to the district's financial planning. Further, the district must disclose this methodology and regularly update its projections to provide better information to the public about its financial condition, particularly while the district projects insolvency.


60-Day Agency Response

With the Education Code requirements that correspond with a Disapproved budget and Negative budget certification, the District must provide three interim budget reports in December, March, and May, as well as its adopted budget in June. In addition, due to SCOE disapproving the District's budget because of its structural deficit and projected future negative balance, the District was required to additionally submit and present a Revised adopted Budget at the board meeting on October 3, 2019. (Board item 9.1 https://www.scusd.edu/board-meetings; SCOE letter 10/10/19). As long as the District's budget results in disapproved and negative status, it will continue to be required to submit the frequent budget updates and reports.

  • Completion Date: October 2019
  • Response Date: February 2020

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

Going forward, we expect to see evidence from the Sacramento City Unified School District that it is regularly updating its multiyear projections to provide timely information to its stakeholders.


Recommendation #8 To: Sacramento City Unified School District

To address its current financial problems, Sacramento Unified should do the following:

The district should adopt and disclose publicly a multiyear projection methodology. This methodology should disclose the assumptions and rationale used to estimate changes in salaries, benefits, contributions, and LCFF revenue—including changes in enrollment and the source and reliability of the data used to make these projections.

6-Month Agency Response

The MYP Budget Assumptions can be found in the District's fiscal interim reports. The District is developing a methodology for the assumptions and plans to have a draft completed by September 2020. https://www.scusd.edu/2019-2020-fiscal-year

  • Estimated Completion Date: September 2020
  • Response Date: June 2020

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

We are troubled that the district plans to take nine months to develop a draft methodology while still projecting insolvency. According to its proposed fiscal year 2020-21 budget, it currently projects to face significant cash challenges as soon as February 2021. Because the pending insolvency has such a large potential impact on the district, we believe that it is imperative that the district develop and publish a methodology sooner to improve its financial planning and help its community and stakeholders better understand the problems facing the district and the need for swift action.


60-Day Agency Response

The District agrees with the recommended budget development improvements and with the recent hiring of a Budget Director, the District will work on a plan to implement for the upcoming 2020-21 budget development cycle.

The District is improving the disclosure of assumptions used for the multi-year projection to be included in the Second Interim Budget report to the Board in March 2020. The District MYP uses the assumptions provided by School Services of California as well as information from Federal, State and local agencies. Additionally, the table of assumptions may include other items that are specific to the District and that may have a significant impact on the budget and multi-year projections. A few examples of District specific assumptions may include major changes to: vendor rates, compensation changes other than step and column, one-time funds and expenditures and long term commitments. MYP Budget Assumptions Document to follow.

  • Estimated Completion Date: March 2020
  • Response Date: February 2020

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

The district provided a draft of an updated multiyear projection assumption disclosure. In developing its multiyear projection methodology and disclosure, it will be important for the district to explain clearly why it is making certain assumptions to increase transparency and trust in its projections.


Recommendation #9 To: Sacramento City Unified School District

To address its current financial problems, Sacramento Unified should do the following:

Before it imposes an agreement on its teachers union or accepts state assistance, the district should publicly disclose the likely effects that such actions will have on the district's students, faculty, and the community, and its plans to address these effects.

6-Month Agency Response

The District agrees that before it would impose terms or accept state assistance it would publicly disclose the impacts of such upon District students, faculty and community and the plans to address same.

  • Estimated Completion Date: TBD
  • Response Date: June 2020

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

At its May 21, 2020 board meeting, a speaker from the Sacramento County Office of Education indicated that it had begun working with a state legislator to draft legislation needed for the district to accept state assistance. As of June 2020, the district has not formally requested an emergency loan from the State. In our report, we discussed the negative repercussions of accepting state assistance, including fewer funds available for student education. Therefore, before the district decides to request state assistance, the district should publicly disclose the likely effect it will have on the district's students, faculty, and the community, and the district's plans to address these effects.


60-Day Agency Response

The District agrees that before it would impose terms or accept state assistance it would publicly disclose the impacts of such upon District students, faculty and community and the plans to address same.

It is not possible to fully implement this recommendation unless negotiations are exhausted and the impasse procedures have taken place through PERB or state assistance is triggered. The impacts of these scenarios will have to be fully evaluated at that time given the circumstances involved in order to clearly inform the public of these consequences.

  • Estimated Completion Date: TBD
  • Response Date: February 2020

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


Recommendation #10 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Have the board adopt a budget methodology, including guidance on the use of one-time funds, the use and maintenance of district reserves, and the maintenance of a balanced budget. The methodology should use the Government Finance Officers Association's best practices as a guide and should address at least the following areas:

Including administrators from different divisions of Sacramento Unified into the budget development process to help ensure the accuracy of projections.

Establishing criteria and measures for success in the budget process, such as whether budget decisions were made with adequate input and deliberation and whether the budget was balanced without using reserves or one-time revenues for ongoing expenditures.

Developing and adhering to a multiyear funding budget plan, with the goal of realigning resources where necessary to fund ongoing expenses with ongoing revenue.

Conducting an analysis of variances in budgeted and actual revenues and expenditures at each interim reporting period. Sacramento Unified should then use this information to inform its estimates for the upcoming fiscal year's budget.

6-Month Agency Response

Subsequent to the February 6, 2020, Board Meeting, at the May 21, 2020, Board Meeting, the District brought forward a revised draft of the above Board Policy for a first reading. The Board provided comments and suggestions which staff will address and present at the June 18, 2020 Board Meeting. https://www.scusd.edu/sites/main/files/file-attachments/10.2_31.pdf

Beginning in the spring of 2019, Fiscal and budget staff have been meeting regularly with the LCAP/SPSA Coordinator and Director of State and Federal Programs to review key issues in developing the LCAP and SPSA budget plans. These meetings have resulted in enhancements in LCFF supplemental and concentration reporting to ensure greater alignment between what is base versus supplemental. There is stronger collaboration on the reporting of LCAP variances to ensure that responses reflect the thinking of both the State and Federal team and fiscal services.

During the fall of 2019, a cross department team including the academic office, fiscal, human resources, instructional assistant superintendents, guidance and counseling, master scheduling, technology, and continuous improvement met to redesign the district's one stop staffing and resource allocation process to ensure greater alignment and integration of key discuss processes such as core course pre-registration and SPSA action planning/budgeting. The team has created an integrated planning calendar to ensure that all resource allocation decisions are framed through a financial and student centered return on investment. The work on the additional items of this recommendation will continue into the summer and fall of 2020.

  • Estimated Completion Date: TBD
  • Response Date: June 2020

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

We look forward to Sacramento Unified adopting policies that would address our recommendations regarding the use of one-time funds and maintenance of district reserves and we will review its revised budget policies when the district completes them.


60-Day Agency Response

The District agrees with the recommended budget development improvements and with the recent hiring of a Budget Director, the District will work on a plan to implement for the upcoming 2020-21 budget development cycle.

At the February 6, 2020, Board Meeting, the District brought forward a first draft of a revised Budget Policy that includes guidance on the use of One-Time Funds and the maintenance of a district reserve above the State Required Minimum. https://www.scusd.edu/sites/main/files/file-attachments/combined_2-6-20.pdf

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #11 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Develop a long-term funding plan to address its retiree health benefits liability. The plan should include appropriate action necessary to ensure the district will be able to meet its obligations to its employees and retirees.

6-Month Agency Response

The District is developing its plan to establish the OPEB commission, including identifying qualified individuals to serve on a "Blue Ribbon Commission" to evaluate the District's strategies and make recommendations aimed at how to best meet the District's OPEB obligations. The expectation is that individuals will be selected in the coming weeks in order to form the OPEB Commission.

Negotiations also continue with labor partners regarding increasing employee contributions to OPEB and the impact of same on the budget.

  • Estimated Completion Date: TBD
  • Response Date: June 2020

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

As we note in our report, Sacramento Unified has not developed a plan to address its large retiree health benefit liability, which impacts the minimum amount the district has to contribute each year to pay for current and future retiree health benefits. Therefore, any plan developed by the OPEB commission must be integrated into the district's fiscal recovery plan.


60-Day Agency Response

The District Business Office is reviewing its OPEB liability and potential funding strategies, including an evaluation of District and employee contribution amounts, fully funding the future cost for current employees, and the amortization of the unfunded liability. This includes the District's August 2, 2019 proposal to SCTA Article 13, to increase to SCTA employee OPEB contributions to a higher percentage of their salaries.

Currently, the District contributes a fixed amount per current employee that pays for current year retiree health premiums and funds our California Employees Retiree Benefit Trust account. All employee contributions are invested in the trust. The current trust value is nearly $93.5 million, which includes over $20 million in interest earnings since 2012, over $6 million in the current fiscal year. The trust earnings will eventually fund annual costs, alleviating the District contribution from current operating funds.

The District intends to form an OPEB commission to evaluate the overall plan.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #12 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Adopt a policy that guides staff on steps they should take to ensure that special education expenditures are cost-effective. The policy should include consideration of options for offering services, including those provided by district staff or by contracted providers.

6-Month Agency Response

The District has several policies and procedures which are relevant to the utilization of cost-effective practices in special education. It is important to ensure that these policies remain compliant with the District's legal obligation to design special education programs in response to individual student need and not solely based on cost. In an effort to balance these goals, a complete review of the District's policies was completed and are reflected in the proposed changes to policies and regulations that the District is providing to the Auditor, including BP/AR 6159 and 6159.2 which clarify that only when the district is unable to provide direct special education and/or related services to students with disabilities, may it enter into a contract with a nonpublic, nonsectarian school or agency to meet the student's IEP needs. In AR 6159, language is added to reference the special education procedural manual which provides guidance to staff on the utilization of various cost-effective strategies. Language is also included regarding process to ensure due diligence for determining the necessity and regular evaluation of such placements. The District will also consider the addition of a Board Policy addressing Least Restrictive Environment, with the inclusion of language aimed at the utilization of cost-effective practices.

These updated policies will be evaluated together with the SPED department-wide reviews described at the 60 day update for a comprehensive SPED improvement plan that is expected to be presented to the Board in fall 2020.

  • Estimated Completion Date: Fall 2020
  • Response Date: June 2020

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


60-Day Agency Response

SPED Policy is currently being reviewed and developed to provide greater guidance on the consideration of cost friendly alternatives for providing FAPE to students, including regarding mental health resources available from outside entities and relating to residential placements.

The District is also currently undergoing a broader Special Education Department review with the assistance of CCEE, and anticipates additional outside experts also being utilized by the District in the coming months that will further evaluate the effectiveness and equity of the District's SPED services.

Currently there is a focus on the development and implementation of a strong multi-tiered system of support ("MTSS") which the District believes will strengthen classroom and site based teaching/learning and interventions for students whereby over time referrals for special education services can decrease due to student need being met prior to a referral for services.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #13 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Annually apply for available state funding for its extraordinary special education costs.

60-Day Agency Response

2018-19 Claim submitted. Expected CDE notification date is February 20, 2020.

In October of each year, cumulative expenses for each student placed in a Residential Treatment Center whose expenses meet the year threshold set by CDE, will be submitted to CDE for reimbursement through the P-1 software. Accompanying paper documentation verifying the expenses and payments made will be sent to CDE as required in order to be considered for the Extraordinary Cost Pool. Currently the due date to CDE is November, 30, 2020; there is current trailer bill language pending for the upcoming budget which moves this deadline forward to October 31, 2020. Documents to follow.

  • Completion Date: February 2020
  • Response Date: February 2020

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

Sacramento Unified provided interdepartmental procedures assigning responsibilities to its special education and budget departments to ensure that the district applies for extraordinary special education costs each year.


Recommendation #14 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Develop and adopt a succession plan that ensures that it has staff who have the training and knowledge necessary to assume critical roles in the case of turnover.

6-Month Agency Response

HR consulted with other districts regarding these processes. The process for "Succession Planning" includes reaching out to each department to ascertain: 1) If they have an existing department manual; 2) Request updates as needed; 3) Standardize manuals to have consistency. HR will obtain the description of key functions for each department. Ongoing communication and an example manual to support each department manager will be issued by July 1, 2020. However, this work has already started with gathering data, including organization charts from each department. HR will implement monthly interdepartmental meetings with all stakeholders to help support managers in HR/District policies, Ed Code & contract management.

Concerning Exit Plans, HR is revising the current exit process to incorporate a project status/task document to help support the new administrator hired to fill the role.

  • Estimated Completion Date: TBD
  • Response Date: June 2020

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


60-Day Agency Response

HR will conduct a search for effective succession plans by reaching out to neighboring school districts as well as partner agencies (ACSA, Council of Great City Schools, Central Valley Personnel Study Group, etc.).

HR will also work with appropriate stakeholders to establish a mandatory exit process for all administrators, both site and central. Training and communication would follow.

All sites/departments will be required to submit an annual list of top priorities/projects for the site/department, along with their department reporting structure. Communication would follow.

Each department will create a department manual. Training and communication would follow.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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


Recommendation #15 To: Sacramento City Unified School District

To prevent a similar fiscal crisis in the future, Sacramento Unified should do the following by July 2020:

Develop effective employee orientation programs, including mentorship, to allow incoming leaders to better adapt to the organization's structure and culture.

6-Month Agency Response

Successful implementation with two recently hired administrators. Due to COVID-19, HR has created an online New Employee Orientation system. HR has moved forward to create a virtual onboarding process, which was implemented 4/1/20. Administrator training will be implemented 7/1/20. New Administrator HR "meet and greets" was implemented 2/1/20.

  • Estimated Completion Date: July 2020
  • Response Date: June 2020

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


60-Day Agency Response

HR will conduct a search for effective new employee programs by reaching out to neighboring school districts as well as partner agencies (ACSA, Council of Great City Schools, Central Valley Personnel Study Group, etc.).

New Employee Orientations currently take place twice a month. This is mandatory for all administrators. Supporting documentation to follow.

Trainings for administrators are currently offered on a monthly basis.

New administrators will receive individualized meet-and-greet opportunities to assist in their transition to the District.

  • Estimated Completion Date: July 2020
  • Response Date: February 2020

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

While Sacramento Unified offers new employee orientation and training for managers, we look forward to seeing how the district will combine new employee orientation and manager training with mentorship opportunities to ensure that new managers to the organization adapt to its culture and can be retained.


All Recommendations in 2019-108

Agency responses received are posted verbatim.