Report of audit from LAUSD to Magnolia Science Academy outlining fiscal audit

7/21/2019 Report of audit from LAUSD to Magnolia Science Academy outlining fiscal audit

1/25

Hkilrtjr XhnaaHs Givisiao DANO J GJLXY, Pn.G.XupjriotjogjotKAX OMJKJX ZOIBIJG XHNAAK GIXWUIHW CLWW NIKK888 Xautn Ejlugry Lvjouj, 50tn BkaarKas Lomjkjs, HL 900


2/25

Ealrg Prjsigjot Ylplojk log Gr LrmioUj4 Clmoakil Xhijohj Lhlgjcy 2 Clmoakil Xhijohj Lhlgjcy =Duoj 5= 50

Jguhltiao Hagj sjhtiao 7=20=(l)(5) pravigjs tnlt hnlrtjr shnaak rjojwlks lrj mavjrojg ey tnjstloglrgs log hritjril io Jguhltiao Hagj sjhtiao 7=20:, log snlkk iohkugj, eut oat ej kicitjg ta, lrjlsaoleky hacprjnjosivj gjshriptiao ab loy ojw rjquirjcjot ab hnlrtjr shnaaks jolhtjg iotaklw lbtjr tnj hnlrtjr wls arimiolkky mrlotjg ar rjojwjg.Jguhltiao Hagj Xjhtiao 7=20:(e) stltjs4 L shnaak gistriht mavjroiom ealrg snlkk mrlot l hnlrtjrbar tnj apjrltiao ab l shnaak uogjr tnis plrt ib it is sltisbijg tnlt mrlotiom tnj hnlrtjr is haosistjotwitn sauog jguhltiaolk prlhtihj. Xjhtiao 7 =20:(e) pravigjs tnlt tnj mavjroiom ealrg snlkk oatgjoy l pjtitiao bar tnj jstlekisncjot ab l hnlrtjr shnaak uokjss it clfjs writtjo blhtulk biogioms,spjhibih ta tnj plrtihuklr pjtitiao, sjttiom bartn spjhibih blhts ta suppart aoj ar carj ab tnjbakkawiom biogioms4(


3/25


ab wnihn lrj lutnarizjg ey KLZXG. RKX pjrbarcjg sacj lolkysisab tnj biolohilk iobarcltiao ab CJUB log rjvijwjg trloslhtiaos tnlt iovakvjg kalos log/artrlosbjr ab buogs ta CJUB ar ta loy ab tnj CXL shnaaks.

Ls ab Duoj 80, 50


4/25

Ealrg Prjsigjot Ylplojk log Gr. LrmioUj4 Clmoakil Xhijohj Lhlgjcy #2 Clmoakil Xhijohj Lhlgjcy =Duoj 5=, 50

Mjojrlkky Lhhjptjg Lhhauotiom Xtloglrgs (MLLP) pravigj tnlt lo jxtjrolk lugitarpjrbarciom l biolohilk stltjcjot lugit jvlkultj wnjtnjr tnjrj is suestlotilk gauet leauttnj jotity's leikity ta haotiouj ls l maiom haohjro bar l rjlsaolekj pjriag a ticj. RKXgishavjrjg tnlt tnjrj wjrj hjrtlio baatoatj gishkasurjs tnlt wjrj oat clgj ey CXL 2,CXL = log/ar CJUB. Aoj a tnj hritihlk gishkasurjs tnlt wjrj oat clgj wls tnjojmltivj ojt lssjts a eatn shnaaks. Lksa, tnjrj wls oa gishkasurj io tnj rjkltjg plrtyoatjs igjotibyiom HCA bjjs plig ey tnj shnaaks ta CJUB. Xpjhibih ta CJUB, tnjrj wlsoa gishkasurj leaut tnj $5.> cikkiao tnlt CJUB awjg ta tnj vlriaus CXL shnaaks arplycjot tjrcs ar iotjrjst rltjs.

e. Iotjr-shnaaks Earrawio\Wnj barjosih rjvijw a CJUB igjotibijs caoijs tnlt it rjhjivjs brac tnj CXL shnaaks lsiotjrhacploy earrawiom. Jlhn CXL shnaak is oat its awo hacploy ar oaoprabit.Lhhargiomky, it is carj lhhurltj ta rjbjr ta tnj trloslhtiaos ls iotjr-shnaaks earrawiom.Wnj bakkawiom simoibihlot issujs risj ta l kjvjk a bishlk cisclolmjcjot4 Oa gahucjotltiao a kalos ejtwjjo tnj shnaaks log CJUB snawiom tnj tjrcslog haogitiaos rjkltjg ta tnj kalos. Wnjrj wls oa gahucjotltiao pravigjg tnltsnawjg tnlt tnj iotjr-shnaaks earrawiom wjrj lppravjg ey tnj CJUB mavjroiomealrg. HXG nlg prjviausky pklhjg CJUB ao oatihj a tnis issuj tnraumnavjrsimnt. Wnj CXL shnaaks kjog CJUB caojy. CXL 2 log CXL = lksa rjhjivjg kalosbrac CJUB. Wnjrj wls oa gahucjotltiao tnlt tnj trlosbjrs wjrj lppravjg eytnj ealrg. Carj icpartlotky, it rlisjs tnj qujstiao rjmlrgiom tnj lpprapriltjojss

a kjogiom caojy ta l HCA tnlt is jstlekisnjg ta pravigj suppart ta tnj shnaaks.Wnj Gistriht is oat lwlrj a loy atnjr HCA tnlt earraws suestlotilk caojy ls istnj hlsj bar CJUB brac its shnaaks, i loy lt lkk. CXL 2 log CXL = gig oat fjjp gjtlikjg rjhargs a lgcioistrltiaoiHCA bjjsplig ta CJUB.

h. Blikurj ta Bakkaw MLLP XtloglrgsJguhltiao Hagj sjhtiao 7=20=(h)(9, iohkugiom bjjs plig ta l haotrlhtjg lmjohy Lhharg bar Lhharg's


5/25

Ealrg Prjsigjot Ylplojk log Gr. LrmioUj4 Clmoakil Xhijohj Lhlgjcy #2 Clmoakil Xhijohj Lhlgjcy =Duoj 5= 50

iccimrltiao ojjgs. o lggitiao, CXL 2 log CXL = lksa clgj plycjots bariccimrltiao bjjs log iccimrltiao klwyjrs. ]njo jxpjogiturjs wjrj tjstjg, 2 aut ab9 iogivigulks tnlt CXL 2 plig bar iccimrltiao rjkltjg jxpjosjs wjrj oat jcpkayjjs. o lt kjlst twa iostlohjs, priohiplks saumnt rjiceursjcjot bar hlsn plycjot bar glyklearjrs. Wnis is oat l rjhaccjogjg prlhtihj siohj tnj klearjrs waukg oat ej havjrjguogjr kileikity iosurlohj. t lksa rlisjs icprapjr rjpartiom plycjots ar klhf tnjrjab tatnj IUX. Plyrakk lhhauotiom irrjmuklritijs iohkugiom plycjots clgj autsigj ab tnj plyrakksystjc, avjrstltjcjot ab plyrakk jxpjosjs, log plyrakk jxpjosjs rjhargjg autsigj ab

plyrakk aedjht hagjs.8 Mavjrolohj log Lgcioistrltiao a XjrvihjsWnj Gistriht nls haohjros rjmlrgiom CJUB's haotrlht witn Lhharg log tnj lhhauotleikity logmavjrolohj ab CJUB. Lhharg is l oaoprabit harparltiao pravigiom sjrvihjs ta CXL shnaaks iotnj lrjls ab hurrihukuc gjvjkapcjot, prabjssiaolk trlioiom, lssjsscjots, nuclo rjsaurhjs,eusiojss log biolohilk suppart, tjlhnjr jvlkultiao, log lhlgjcih suppart sjrvihjs. Wnj lcauotplig ta Lhharg brac BY 50, 5


6/25

Ealrg Prjsigjot Ylplojk log Gr. LrmioUj4 Clmoakil Xhijohj Lhlgjcy 2 & Clmoakil Xhijohj Lhlgjcy =Duoj = 50


7/25

Ealrg Prjsigjot Ylplojk logGr LrmioUj4 Clmoakil Xhijohj Lhlgjcy #2 Clmoakil Xhijohj Lhlgjcy =Duoj 5= 5000. Wnj shnaak jlrojg l50


8/25


KLZXG Ealrg Ujparts 5>0-


9/25

Clrhn 5=, 50 ]IWN HGX HAGJ 9 ]IWN HGX HAGJ


10/25

Ujpart OucejrGltjXuedjhtUjspaosiekj Xtlbb

OlcjAbbihj/GivisiaoWjkjpnaoj Oa.

EALUG UJPAUWLhtiao Prapasjg

Elhfmrauog

KAX LOMJKJX ZOIBIJG X NAAK GIXWUIHWEalrg ab Jguhltiao Ujpart

5>0 -


11/25

KAX OMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg ab Jguhltiao Ujpart

Lssjsscjot tnlt tnj pjtitiaojrs lrj gjcaostrleky kifjky ta suhhjssbukkyicpkjcjot tnj pramrlc6 Haobircltiao ab tnj lhlgjcih, apjrltiaolk, log bishlk sauogojss ab tnj

hnlrtjr shnaak elsjg ao tnj Hnlrtjr Xhnaaks Givisiao avjrsimnt log tnjshnaak's lhnijvjcjot rjsukts ao tnj Gistriht's Xhnaak PjrbarclohjBrlcjwarf.Xtlbb lssjssjs tnlt Clmoakil Xhijohj Lhlgjcy-2 nls cjt tnj leavjhritjril.Clmoakil Xhijohj Lhlgjcy-2 sjrvjs stugjots io mrlgjs 2-> io EalrgGistriht


12/25

AX OMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg ab Jguhltiao Ujpart

shnaak sitjs tnraumnaut Hlkibaroil, jimnt ab tnasj lutnarizjg ey KLZXG.Clmoakil Xhijohj Lhlgjcy-2 nls cjt tnj cioicuc lhlgjcihpjrbarclohj hritjril bar rjojwlk rjquirjg uogjr Jguhltiao Hagj sjhtiao7=20=(e) ls jvigjohjg ejkaw io tnj Xucclry ab Xhnaak Pjrbarclohj. o505>, l 7:. Xiohj its apjoiom io 5009, ClmoakilXhijohj Lhlgjcy-2 nls cliotliojg its LPI sharj leavj >00. Wnj shnaakjlrojg l 50 Wnjshnaak nls autpjrbarcjg tnj rjsigjot Gistriht shnaaks witn hacplrlekjgjcamrlpnihs io jlhn yjlr ab its hnlrtjr io LPI log io tnj pjrhjotlmj abstugjots shariom prabihijot log lgvlohjg ao HXW JKL log Cltnjcltihs.Wnj Gistriht-wigj Xhnaak Pjrbarclohj Brlcjwarf (XPB) hklssibihltiao isloatnjr hritjriao haosigjrjg wnjo rjvijwiom l hnlrtjr shnaak rjojwlkpjtitiao. Lhhargiom ta tnj 50


13/25

KAX OMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg a Jguhltiao Ujpart

Ls l nimn qulkity lutnarizjr, KLZXG strivjs ta snlrj log kjvjrlmjpracisiom log iooavltivj prlhtihjs lhrass KLZXG shnaaks ta njkp mjojrltjiooavltiao log icpravj jguhltiaolk authacjs bar lkk stugjots. Ls plrt ab lHCA, Clmoakil Xhijohj Lhlgjcy-2 lgnjrjs witn bigjkity ta baurpracisiom prlhtihjs tnlt lrj simolturj clrfs lt lkk Clmoakil Xhnaaks.


14/25

Jxpjhtjg Authacjs

Ealrg Aptiaos logHaosjqujohjs

KAX LOMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg a Jguhltiao Ujpart

Wnj pjtitiao is lvliklekj bar pjruslk io tnj Hnlrtjr Xhnaaks Givisiao logaokioj lt tnj Gistriht ' s Ealrg abJguhltiao wjesitj ltnttp 4//klshnaaIealrg. r hnlrtjrpjti tiaos.Clmoakil Xhijohj Lhlgjcy-2 is jxpjhtjg ta apjrltj its hnlrtjr shnaak io lcloojr haosistjot witn kahlk, stltj, log bjgjrlk argiolohjs, klws logrjmukltiaos log witn tnj tjrcs log haogitiaos sjt bartn io its pjtitiao. Wnjejohnclrfs bar lhnijvjcjot lrj sjt bartn io tnj pjtitiao. Burtnjrcarj , tnjHXG jxpjhts tnlt tnj hnlrtjr shnaak log HCA pravigj tnj HXG qulrtjrkybiolohilk rjparts rjvijwjg ey tnj Mavjroiom Ealrg log iogihltiom loicpraviom biolohilk pasitiao bar tnj shnaak. o lggitiao, stlbb jxpjhts tnjburtnjr rjvijw ab bishlk prahjssjs log apjrltiaos ta yijkg oa cltjrilkbiogioms .Yjs - Wnj haogitiaolk lppravlk ab tnj rjojwlk ab tnj hnlrtjr tjrc waukg

mrlot Clmoakil Xhijohj Lhlgjcy-2 tnj rimnt ta haotiouj ta apjrltj ls lhnlrtjr shnaak uogjr tnj tjrcs ab tnj rjojwlk pjtitiao bar l bivj (:) yjlrpjriag ejmiooiom Duky mrlgj kjvjk haobimurltiao. Xtlbb wikkpravigj tnj Ealrg ab Jguhltiao lo upgltj s saao s passiekj log priar taDuoj 80, 500 - 8 7 Plmj : ab Ealrg ab JguhltiaoClrhn 7, 50


15/25


harparltiao is oat njkg kilekj bar tnj hnlrtjr shnaak ' s gjets ar aekimltiaos lskaom ls tnj shnaak gistriht hacpkijs witn lkk avjrsimnt rjspaosieikitijs. WnjGistriht wikk haotiouj ta nlvj caoitariom log avjrsimnt rjspaosieikity barhnlrtjr shnaak biolohjs, ls spjhibijg io tnj Hnlrtjr Xhnaaks Lht. Loycagibihltiaos ta tnj hnlrtjr shnaak 's pjtitiao ar apjrltiaos witn simoibihlotbiolohilk icpkihltiaos waukg rjquirj Gistriht lppravlk priar taicpkjcjotltiao. Pjtitiao lppravlk is lksa haotiomjot upao lgjqultj kileikitycsurlohj havjrlmj.Clmoakil Xhijohj Lhlgjcy-2 is l hurrjot cjcejr ab KLZXG XJKPLAptiao 5. Zogjr tnj hurrjot KLZXG XJKPL Aptiao 5 Xpjhilk JguhltiaoCAZ, Hnlrtjr Xhnaak's blir snlrj haotrieutiao bar spjhilk jguhltiao bar tnjbirst yjlr ab tnj hnlrtjr pjtitiao wikk ej 50 ab tnj Gistriht's mjojrlk buoghaotrieutiao rltj pjr LGL bar tnlt bishlk yjlr, wnihn wikk ej plig brac tnjHnlrtjr Xhnaak ' s buogs brac tnj Kahlk Haotrak Buogiom Barcukl. Wnj rltjwikk iohrjlsj ey : bar jlhn suesjqujot bishlk yjlr uotik tnj lppkihlekjpjrhjotlmj rjlhnjs 8: . Wnj rltj wikk rjclio lt 8: bar tnj rjcliogjr abtnj Hnlrtjr Xhnaak ' s pjtitiao pjriag elsjg ao tnj Gistriht's mjojrlk buoghaotrieutiao rltj bar tnlt bishlk yjlr. Lt tnj haohkusiao ab jlhn bishlk yjlrguriom tnj jotirj hnlrtjr pjtitiao pjriag, loy uospjot spjhilk jguhltiaorjvjoujs snlkk ej rjturojg ta tnj KLZXG XJKPL

Issujs log Lolkysis Ib lkk pjogiom issujs, iohkugiom eut oat kicitjg ta spjhilk jguhltiaorjquirjcjots, spjhilk jguhltiao kahlk pklooiom lrjl (XJKP L) rjquirjcjots ,log blhikitijs clttjrs, lrj oat rjsakvjg lt tnj ticj ab tnj Ealrg cjjtiom, tnjAbbihj ab Mjojrlk Hauosjk cly rjhaccjog tnj gjoilk ab tnj rjojwlkpjtitiao.

Lttlhncjotsa Iobarcltivj

GjsjmrjmltiaoIcplht Xtltjcjot

Eg. ab Jg. Upt. Oa. 5>0 - 8 7 Plmj 2 b= Ealrg ab JguhltiaoClrhn 7, 50


16/25


Ujspjhtbukky suecittjg

GU k0 ~ ~u p j r i o ~ ~ ~ XY [LPPUARJG PUJXJOWJG EY4

DAXJ < HAKJ-MZWIJUUJTGirjhtarHnctjr Xhnaaks Givisiao

Eg. ab Jg Upt. Oa. 5>0 - [8/


17/25

KAX OMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg a Jguhltiao UjpartGJXJMUJMLWIAO ICP LHW XWLWJCJOW (GIX)

CLMOAKIL XHIJOHJ LHLGJCY-2EALUG AB JGZHLWIAO UJPAUW 5>0 -


18/25

Ujpart OucejrGltjXuedjhtUjspaosiekj Xtlbb

OlcjAbbihj/GivisiaoWjkjpnaoj Oa.

EALUG UJPAUWLhtiao Prapasjg

Elhfmrauog

KAX OMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg ab Jguhltiao Ujpart

5>8 -


19/25


icpkjcjot tnj pramrlc6 Haobircltiao ab tnj lhlgjcih, apjrltiaolk, log bishlk sauogojss ab tnjhnlrtjr shnaak elsjg ao tnj Hnlrtjr Xhnaaks Givisiao avjrsimnt log tnj

shnaak's lhnijvjcjot rjsukts ao tnj Gistriht' s Xhnaak PjrbarclohjBrlcjwarf.Xtlbb lssjssjs tnlt Clmoakil Xhijohj Lhlgjcy-= nls cjt tnj leavj hritjril.Clmoakil Xhijohj Lhlgjcy-= sjrvjs stugjots io mrlgjs F-: io EalrgGistriht 8 Jguhltiaolk Xjrvihj Hjotjr Oartn (JXHO), lt 8:: UashajEkvg. Oartnrigmj, HL 9


20/25

KAX OMJKJX ZOIBIJG XHNAAK GIXWUIHWalrg ab Jguhltiao Ujpart

shnaak, Clmoakil Xhijohj Lhlgjcy-k ( CXL-k ), io tnj Xlo BjrologaRlkkjy. Xiohj tnjo, tnj Bauogltiao nls rjpkihltjg its jguhltiaolk pramrlc lt


21/25

Jxpjhtjg Authacjs

Ealrg Aptiaos logHaosjqujohjs


iooavltiao log icpravj jguhltiaolk authacjs bar lkk stugjots. Ls plrt ab lHCA, Clmoakil Xhijohj Lhlgjcy-= lgnjrjs witn bigjkity ta baur pracisiomprlhtihjs tnlt lrj simolturj clrfs lt lkk Clmoakil Xhnaaks. (


22/25

KAX LOMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg a Jguhltiao Ujpartsnaukg tnj Ealrg ab Jguhltiao lppravj tnj rjkltjg lhtiao bar cltjrilkrjvisiao io EU #5>7 - 8 -


23/25

KAX LOMJKJX ZOIBIJG XHNAAK GIXWUIHWEalrg a Jguhltiao Ujpartbuogs brac tnj Kahlk Haotrak Buogiom Barcukl log wikk ej lkkahltjg tasuppart tnj jxistiom Gistriht-wigj lgcioistrltiao ab spjhilk jguhltiaosupparts log sjrvihjs. o lggitiaolk 8 -


24/25


Ujspjhtbukky suecittjg

GU DXupjri ~ogjot .LPPUARJG PUJXJOWJG EY4

DAXJ D HAKJ-MZWIJUUJTGirjhtarHnlrtjr Xhnaaks Givisiao

Eg. ab Jg. Upt. Oa. 5>8 8 7

LPPUARJG EY4

CIHNJKKJ/ IOMXjoiar Gjputy XupjriotjogjotXhnaak Apjrltiaos

UJRIJ]JG EY4

GL RIG NAKC\ZIXWMjojrlk Hauosjkp p r a v j g ls ta barc.

/WAOY LWIJOTLGirjhtar ab Eugmjt Xjrvihjs logBiolohilk Pklooiom6U44Lppravjg ls ta eugmjt icplht stltjcjot.

Plmj = ab= Ealrg ab JguhltiaoClrhn 7 50


25/25


GJXJMUJMLWIAO ICPLHW XWLWJCJOW (GIX)CLMOAKIL XHIJOHJ LHLGJCY-=

EALUG AB JGZHLWIAO UJPAUW 5>8 -

Documents

Report of audit from LAUSD to Magnolia Science Academy outlining fiscal audit