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

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

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Published by laschoolreport
6-27-14 LAUSD Letter to Magnolia Science Academy #6, Magnolia Science Academy #7 outlining fiscal audit
6-27-14 LAUSD Letter to Magnolia Science Academy #6, Magnolia Science Academy #7 outlining fiscal audit

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Published by: laschoolreport on Jul 10, 2014
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07/23/2014

 
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tn
Bkaar Kas Lomjkjs, HL 900<= Abbihj4 (5<8) 57<-0899 • Blx4 (5<8) 57<-50:7
Duoj 5=, 50<7 Gr. Zcit Ylplojk, Ealrg Prjsigjot h/a Clmoakil Jguhltiaolk log Ujsjlrhn Bauogltiao Gr. Cjncjt Lrmio, HJA Clmoakil Puekih Xhnaaks <89:0 Ciktao Lvjouj Xuitj 500E ]jstciostjr, HL 952>8
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CLMOAKIL XHIJOHJ LHLGJCY
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CLMOAKIL XHIJOHJ
LHLGJCY #= (HGX #<927=880<<=2::) Gjlr Ealrg Prjsigjot Ylplojk log Gr. Lrmio, Wnis harrjspaogjohj
is
ta iobarc Clmoakil Jguhltiaolk log Ujsjlrhn Bauogltiao ( CJUB ), ls tnj mavjroiom jotity bar Clmoakil Xhijohj Lhlgjcijs 2 log = ( CXL 2 log CXL = ), tnlt CXL 2 log CXL = gig oat cjjt tnj haogitiaos
ab
its haogitiaolk rjojwlk. Lhhargiomky, tnj haogitiaolk rjojwlks
ab
CXL 2 log CXL = lrj rjshiogjg log tnj rjojwlk pjtitiaos lrj ioapjrltivj bar tnj hnlrtjr tjrc ejmiooiom Duky
<
50<7. Wnj cltjrilk biogioms lrj sjt bartn ejkaw.
ELHFMUAZOG
Pursulot ta Jguhltiao Hagj sjhtiao 7=20: (e), tnj KLZXG Ealrg
ab
Jguhltiao ( Ealrg ) njkg l puekih njlriom ao Clrhn
7
50<7, ta haosigjr tnj rjojwlk pjtitiaos
abCXL
2 log CXL
=.
CJUB rjprjsjotltivjs lttjogjg tnj puekih njlriom rjmlrgiom tnj rjojwlks. Ao tnlt gltj, tnj Ealrg lppravjg tnj haogitiaolk rjojwlk pjtitiaos
ab
CXL 2 log CXL
=.
Wnj rjojwlks wjrj haogitiaojg upao burtnjr rjvijw
ab
tnj shnaaks' bishlk prahjssjs log apjrltiaos tnlt gajs oat rjsukt io loy cltjrilk biogioms. Wnj haogitiaos bar tnj rjojwlks
ab
eatn shnaaks wjrj ta ej cjt ey Duoj 80, 50<7. Ao Clrhn
5= 50<7
tnj Gistriht oatibijg HGJ log KLHAJ
ab
tnj haogitiaolk rjojwlks
abCXL
2 log CXL
=.
(Xjj lttlhnjg). CJUB wls hapijg ao tnj oatibihltiaos. Wnj Abbihj
ab
Iospjhtar Mjojrlk ( AIM ), tnraumn tnj lhhauotiom birc
ab
Rihjoti, Kkayg Xtutzclo ( RKX ), pjrbarcjg l barjosih lhhauotiom rjvijw
ab
CXL
2
CXL
=
log sacj iobarcltiao rjkltjg ta CJUB, tnj shnaaks' Hnlrtjr Clolmjcjot Armloizltiao, lksa foawo ls Clmoakil Puekih Xhnaaks. Elsjg ao tnj simoibihlot cltjrilk biogioms
ab
tnj barjosih rjvijw, tnj Gistriht nls haohkugjg tnlt CXL 2 log CXL = gig oat cjjt tnj haogitiaos
ab
its rjojwlks, tnjrjey rjogjriom tnj rjojwlks ioapjrltivj.
 
Ealrg Prjsigjot Ylplojk log
Gr
Lrmio Uj4 Clmoakil Xhijohj Lhlgjcy
2
Clmoakil Xhijohj Lhlgjcy = Duoj
5= 50<7
C WJUI K
BIOGIOMX
Plmj
5
0/>
Jguhltiao Hagj sjhtiao 7=20=(l)(5) pravigjs tnlt hnlrtjr shnaak rjojwlks lrj mavjrojg ey tnj stloglrgs log hritjril io Jguhltiao Hagj sjhtiao 7=20:, log snlkk iohkugj, eut oat ej kicitjg ta, l rjlsaoleky hacprjnjosivj gjshriptiao
ab
loy ojw rjquirjcjot
ab
hnlrtjr shnaaks jolhtjg iota klw lbtjr tnj hnlrtjr wls arimiolkky mrlotjg ar rjojwjg. Jguhltiao Hagj Xjhtiao 7=20:(e) stltjs4 L shnaak gistriht mavjroiom ealrg snlkk mrlot l hnlrtjr bar tnj apjrltiao
ab
l shnaak uogjr tnis plrt
ib
it is sltisbijg tnlt mrlotiom tnj hnlrtjr
is
haosistjot witn sauog jguhltiaolk prlhtihj. Xjhtiao 7 =20:(e) pravigjs tnlt tnj mavjroiom ealrg snlkk oat gjoy 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
tnj bakkawiom biogioms4 (<) Wnj hnlrtjr shnaak prjsjots lo uosauog jguhltiaolk pramrlc bar tnj pupiks ta ej jorakkjg
io
tnj hnlrtjr shnaak. (5) Wnj pjtitiaojrs lrj gjcaostrleky uokifjky ta suhhjssbukky icpkjcjot tnj pramrlc sjt bartn io tnj pjtitiao. (8) Wnj pjtitiao gajs oat haotlio tnj oucejr
ab
simolturjs rjquirjg ey suegivisiao (l)
ab
Jguhltiao Hagj 7=20:.
(Oat lppkihlekj ta l
rjojwlk
pjtitiao)
(7) Wnj pjtitiao gajs oat haotlio lo lbbircltiao
ab
jlhn
ab
tnj haogitiaos gjshriejg suegivisiao (g)
ab
Jguhltiao Hagj 7=20:. (:) Wnj pjtitiao gajs oat haotlio l rjlsaoleky hacprjnjosivj gjshriptiao
ab
lkk rjquirjg jkjcjots. Jguhltiao Hagj sjhtiao 7=20=(l)(8)(L) lksa pravigjs tnlt tnj lutnarity tnlt mrlotjg tnj hnlrtjr snlkk haosigjr iohrjlsjs io pupik lhlgjcih lhnijvjcjot bar lkk mraups
ab
pupiks sjrvjg tnj hnlrtjr shnaak ls tnj cast icpartlot blhtar io gjtjrcioiom wnjtnjr
ta
mrlot l hnlrtjr rjojwlk. Xtltj rjmukltiaos burtnjr pravigj4 ]njo haosigjriom l pjtitiao bar rjojwlk, tnj gistriht mavjroiom ealrg snlkk haosigjr tnj plst pjrbarclohj
ab
tnj shnaak's lhlgjcihs, biolohjs, log apjrltiao io jvlkultiom tnj kifjkinaag
ab
buturj suhhjss, lkaom witn buturj pklos bar icpravjcjot
ib
loy. (Witkj
:
Hlkibaroil Hagj
ab
Ujmukltiaos, sjhtiao <<922.7, suegivisiao (e)(<).)
CXL
2
log CXL
=
lrj gjcaostrleky uokifjky
ta
suhhjssbukky icpkjcjot tnj pramrlc sjt bartn io tnj rjojwlk pjtitiao pursulot
ta
Jguhltiao Hagj sjhtiao 7=20:(e)(5), elsjg ao tnj bakkawiom biogioms4
<
Biolohilk
Xakvjohy
ab
tnj
HCA log
CX
2
log
CXL =,
ar Klhf
Wnjrjab
CJUB4 Clmoakil Xhijohj Lhlgjcijs lrj apjrltjg ey tnj oaoprabit harparltiao/hnlrtjr clolmjcjot armloizltiao (HCA) Clmoakil Jguhltiaolk log Ujsjlrhn Bauogltiao (CJUB). CJUB apjrltjs
 
Ealrg Prjsigjot Ylplojk
log
Gr
Lrmio Uj4 Clmoakil Xhijohj Lhlgjcy
2
Clmoakil Xhijohj Lhlgjcy = Duoj
5= 50<7
Plmj
8
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<<
CXL hnlrtjr shnaaks, >
ab
wnihn lrj lutnarizjg ey KLZXG. RKX pjrbarcjg sacj lolkysis
ab
tnj biolohilk iobarcltiao
ab
CJUB log rjvijwjg trloslhtiaos tnlt iovakvjg kalos log/ar trlosbjr
ab
buogs ta CJUB ar ta loy
ab
tnj CXL shnaaks. Ls
ab
Duoj 80, 50<8, CJUB cjjts tnj IUX gjbioitiao
ab
ejiom iosakvjot. Lt tnj jog
abBY
50<8, CJUB nlg gjbihit ojt lssjts
ab
($<,22<,9>:). Wnis kjvjk
ab
gjbihit spjogiom rlisjs suestlotilk gauet leaut tnj biolohilk sakvjohy
ab
CJUB. Wnj barjosih rjvijw rjvjlkjg tnlt CJUB cjt its hlsn bkaw ey earrawiom caoijs brac tnj Clmoakil hnlrtjr shnaaks. Lt tnj jog
ab
BY 50<8, CJUB rjpartjg awiom l ojt lcauot
ab
$5.> cikkiao ta tnj vlriaus shnaaks it avjrsjjs. Wnis is l vjry simoibihlot log cltjrilk biogiom. CJUB is l HCA jstlekisnjg ta pravigj suppart log sjrvihjs ta tnj shnaaks it apjrltjs. Wnj iosakvjohy
ab
tnj HCA oat aoky rlisjs simoibihlot qujstiaos leaut tnj mavjrolohj
ab
tnj shnaaks log avjrlkk njlktn
ab
tnj armloizltiao eut lksa its hlplhity ta icpkjcjot tnj jguhltiaolk pramrlc log its buturj kifjkinaag
ab
suhhjss. Wnj Clrhn 7, 50<7 ealrg rjpart rjhaccjogiom tnj haogitiaolk rjojwlk
ab
CXL 2 log CXL = rjpartjg tnlt tnj 50<5-50k8 haosakigltjg lugit snawjg tnlt tnj armloizltiao nlg pasitivj ojt lssjts io tnj lcauot
ab
$7.> cikkiao wnihn wls rjpartjg io tnj ealrg rjpart. HXG wls pravigjg tnj 50<5-50k8
haosakigltjg
lugit
ab
lkk tnj CXL shnaaks log elsjg its bishlk lolkysis ao tnlt lugit. RKX pjrbarcjg lo jvlkultiao ao tnj
iogivigulk lugits
pravigjg
ab
CXL 2, CXL
=
log CJUB wnihn rjvjlkjg l gibbjrjot log haohjroiom bishlk pihturj
ab
tnj shnaaks ls oatjg ejkaw mivjo tnj iosakvjot pasitiao
ab
tnj HCA.
CXL24
Wnj barjosih rjvijw rjvjlkjg tnlt CXL 2 cjjts tnj IUX gjbioitiao
ab
ejiom iosakvjot witn kileikitijs jxhjjgiom lssjts ey $8:<,72<ls
ab
Duoj 80, 50<8.
<
Wnis kjvjk
ab
gjbihit spjogiom rlisjs suestlotilk gauet leaut tnj biolohilk sakvjohy log clolmjcjot
ab
tnj bishlk lbblirs
ab
tnj
shnaak plrtihuklrky
wnjo haosigjriom tnlt CJUB, tnj HCA bar tnj shnaak, cjt tnj gjbioitiao
ab
iosakvjohy io its 50<5-50k8 lugit. Lktnaumn lugitjg biolohilk iobarcltiao rjmlrgiom bishlk yjlr
50k8 50<7
rjvjoujs wls oat yjt lvliklekj, elsjg ao tnj sjhaog iotjric rjpart bikjg ey CXL
2
it is pradjhtjg tnlt tnj shnaaks wikk stikk nlvj ojmltivj ojt lssjts
ab
($58>,059) bar bishlk yjlr 50<8-
<7.
CXL
=4
Ls
ab
Duoj 80, 50<8, CXL = nlg ojmltivj ojt lssjts
ab
($5<>,9=>).
Io
twa
ab
tnj klst tnrjj hacpkjtjg bishlk yjlrs, CXL = apjrltjg io l gjbihit cagj witn jxpjogiturjs jxhjjgiom rjvjoujs. Wnj rjpart oatjg tnlt bishlk yjlr jogiom Duoj 80, 50<8, rjsuktjg io iohrjlsj ta ojt lssjts
ab
$5><,:8= wnihn is l pasitivj trjog bar tnj shnaak log njkps lkkjviltj haohjro leaut tnj jotitijs leikity ta cjjt its biolohilk aekimltiaos6 nawjvjr, tnj shnaak wls stikk
io
l gjbihit biolohilk pasitiao lt tnj jog
ab
Duoj 80,
50k8.
Lmlio, tnis is plrtihuklrky haohjroiom wnjo haosigjriom tnlt CJUB
cjt
tnj gjbioitiao
ab
iosakvjohy io its 50<5-50<8 lugit.
5
ishlk Cisclolmjcjot
Wnj barjosih rjvijw rjvjlkjg Issujs wnihn
osj
ta l kjvjk
ab
bishlk cisclolmjcjot. Wnj bakkawiom lrj cltjrilk lrjls
ab
haohjro4
<
Elsjg ao tnj kltjst lugitjg biolohilk iobarcltiao bar CXL 2, CXL =, log CJUB mltnjrjg guriom tnj barjosih rjvijw.

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