Hamilton-Wenham Regional School District, MA: Operational Audit

Hamilton-Wenham Regional School District selected Evergreen Solutions to conduct an Operational Audit of school district operations. The purpose of the Operational Audit was to complete an external review of the efficiency of various departments and operations within the Hamilton-Wenham Regional School District (HWRSD) and presented a final report of the findings, commendations, recommendations and projected costs and/or cost savings associated with the recommendations.

The review ensured that non-instructional functions were operating efficiently and identified short- and long- term savings that could be gained through the implementation of best practices. During the process, existing and potential collaboration, regionalization and cost sharing efforts were reviewed and identified to ensure that school operations were being conducted as efficiently and effectively as possible. In addition to auditing the operations of the HWRSD, Evergreen examined the efficiency of instructional services with the ultimate goal of providing guidance to the HWRSD in determining whether educational dollars were being utilized to the fullest extent possible; and where indicated, identified recommendations to reduce costs while maintaining or improving the quality of education.

Throughout the Operational Audit, Evergreen’s team reviewed: personnel policies and procedures including compensation, benefits, and the staff performance evaluation process; union contract negotiations, procedures, and management; staffing levels, allocations, composition, ratios, and policies and procedures; accounting processes; IT systems; school committee costs and reporting; and elementary level grade and class configuration. In addition, Evergreen will review policy, procedures, practices and controls in the areas of time keeping, purchasing, inventory control, curriculum, special education, traffic, cafeteria, medical, athletics, and extracurricular programs. In regards to structural effectiveness of the RSD, Evergreen also reviewed costs associated with interaction between HWRSD, State Departments, Associations, and other Towns as well as evaluate the Center School as a site for Administrative Services.

Evergreen then compiled a comprehensive report detailing the findings of the study as well as summarized the evaluation process. Recommendations to improve the efficiency and effectiveness of HWRSD operations were provided in conjunction with methods to implement change based on these recommendations. As a result of the Operational Audit, Evergreen assisted HWRSD in becoming a school district that is competitive, cutting-edge, and ready to take on the challenges of the 21st century.

Rock Hill Schools, SC: Evaluation and Analysis of Operations Department

Rock Hill Schools contracted with Evergreen Solutions to provide a comprehensive assessment of its Operations Department in which Evergreen Solutions evaluated six specific functional areas of the department. Evergreen Solutions’ project approach used several methodologies and tools to both plan and manage the school district study while following a customized work plan based on our experience in conducting facilities, plant operations, and operational studies in school districts around the country.

Areas that were included in the evaluation were: personnel, including organization and staffing levels, administration and management staff, office support staff, maintenance staff, grounds staff, and custodial staff; procedures, including payroll and time reporting, work order system authorization and control, purchasing procedures, budget procedures and cost controls, preventive maintenance, warehousing, safety, and emergency preparedness; fleet vehicles and equipment management; energy management and control; training and skill development programs; and internal and external communications.

Burke County School System, NC: Financial Review

The Burke County Commissioners contracted with Evergreen Solutions to complete a Financial Review of the Burke County School System. This review included a detailed analysis of all of the school system’s financial management functions, including accounts payable, payroll, internal allocation of resources, internal controls, impact of federal and state reporting requirements, use of grant funds and procurement.

The project also included a review of the other operations in the Burke County School System, including organization and management, technology, safety, human resources, food service, transportation, and facilities.

Pupil Transportation Consulting Services

Evergreen Solutions, as a subcontractor to The TransPar Group, conducted a study with Orange County Public Schools (OCPS) Transportation Department. The study focused on organizational efficiency; data reporting; staffing and organization; vehicle maintenance; and various other aspects of the transportation system employed at OCPS. The overall goal was to increase operational efficiency in all areas possible in order to reduce costs in the transportation function of the school district.

Evergreen Solutions focused primarily on state-level, finance, and compliance matters. Specifically, Evergreen determined which costs are out of line based upon rider counts, miles, buses, and Florida comparisons as well as established action items to address each inefficiency identified. Evergreen Solutions also analyzed the current process for collecting transportation data in the school district and determined if the data are accurately compiled and reported to the Florida Department of Education.

Guam Public School System: Management and Curriculum Audit and Audit of Food Services Program

The purpose of this project was to provide an objective Management and Curriculum Audit for the Guam Public School System. Evergreen Solutions conducted an independent management and curriculum audit using nationally recognized auditing standards, inclusive of academic (curricular) programs and operational (support) services.

The school management and curriculum audit identified and assessed deficiencies in GPSS’s organizational structure; compliance with federal and local laws; compliance with board policies; physical and operational security; workflow designs and management; internal controls; staffing levels and competencies; management levels and competencies; management practices; training standards and practices; compliance and creation of policies and procedures; adequacy of facilities; physical plant management effectiveness and efficiency; technical and administrative infrastructure; redundancy of systems and procedures; productivity and quality standards; recruitment, certification, and training of teachers; and recruitment, training and staff development.

P.L. 29-19, Section 84 requires that a management and curriculum audit of the Guam Public School System be conducted. There is a need to conduct periodic assessments of the Guam Public School System for the following purposes:

  • to ascertain whether the System is providing an adequate public education as defined by the Title 1 GCA 715;
  • to evaluate the effectiveness of GPSS administrators in implementing board policy and in fulfilling assigned objectives;
  • to evaluate the effectiveness of GPSS-instructional personnel and their ability to meet curriculum goals; and
  • to recommend alternatives to correct systemic deficiencies and to improve the ability of GPSS personnel to fulfill assigned objectives.

In June 2008, Evergreen Solutions consultants returned to Guam to conduct an Audit of the Food Services Program for the Public School System. The review looked at financial performance, breakfast and lunch participation rates, catering services, and food quality. The audit compared the outsourcing of food services to the internal food services operation in GPSS.

Duplin County School System, NC: Financial Review

In September 2008, Evergreen Solutions initiated its fourth school system project in North Carolina in the past three years with a Financial Review of the Duplin County School System. This review included a detailed analysis of all of the school system’s financial management functions, including payroll, internal allocation of resources, internal controls, impact of federal and state reporting requirements, discretionary spending, use of technology to support financial functions, use of grant funds, procurement, and travel expenditures.

The project also included a review of some of the system’s other operations, including organization and management, human resources, food service, transportation, and facilities.

Duplin County School System has over 9,000 students in 15 schools, and is located in Kenansville, North Carolina.

Cement Public Schools and Tipton Public Schools, OK: School Performance Reviews

Evergreen Solutions completed two School Performance Reviews in two Oklahoma Public Schools-Cement Public Schools and Tipton Public Schools in September 2008. The studies were conducted for the Oklahoma Office of Accountability. The School Performance Reviews of Cement Public Schools and Tipton Public Schools consist of the following components:

Management, Personnel, and Communications: Findings, commendations, recommendations, and estimates of costs and savings regarding the school district’s organization, management, and personnel as well as the district’s long-range planning process and community involvement.

Instructional Delivery: Findings, commendations, recommendations, and estimates of costs and savings regarding the school district’s instructional delivery, educational programs, and technology related to instruction.

Business Operations: Findings, commendations, recommendations, and estimates of costs and savings regarding the school district’s business operations, asset and risk management, financial management, purchasing and warehouse services, human resources, and payroll.

Facilities Use and Management: Findings, commendations, recommendations, and estimates of costs and savings regarding the school district’s facilities use and management, safety and security, and energy management.

Support Services: Findings, commendations, recommendations, and estimates of costs and savings regarding the school district’s support services. These services include computers and technology, food services, and transportation services.

Dayton Public Schools, OH: Diagnostic Review of District Operations

In January 2008, the Dayton Foundation, working with a Business and Citizens Advisory Committee, contracted with Evergreen Solutions, LLC to conduct a comprehensive diagnostic review of operations in Dayton (Ohio) Public Schools. This urban school district has been plagued with decreased school enrollment, declining fiscal resources, and lower than expected student achievement at many schools and grade levels. The Evergreen Consultant Team conducted surveys of central office administrators, principals, and teachers. The study focused on instructional improvements as well as efficiency and effectiveness improvements to non-instructional operations including finance, facilities, safety and security, transportation, human resources, technology, and district organization and management.

Department of Defense: Review of Food Service Operations

Department of Defense (sub to Cotton and Company)

In August 2007, through Cotton and Company, Evergreen Solutions employees were contracted to conduct an independent audit of the Army and Air Force Exchange Services (AAFES) School Meal Program (SMP) to assess the accuracy of collections and accounting for the Department of Defense Dependent Schools (DODDS). The SMP is a USDA Child Nutrition Entitlement Program funded by three primary sources: USDA reimbursements and commodities, Department of Defense Education Activity (DODEA) appropriations, and the meal prices charges to students.

The audit reviewed SMP operations annually from government fiscal years 2004-2006 and include information from AAFES Headquarters in Dallas, Texas as well as 10 schools and five accounting offices in three European (Germany, Italy and the United Kingdom) and two Pacific countries (Korea and Japan). Areas under review include claims for reimbursement, accounting systems, annual reconciliation processing, financial management, financial reporting, staffing, foreign currency exchange, and nutritional adequacy.

Los Angeles Unified School District, CA: Management Reviews

The Los Angeles Unified School District is the second largest in the country with approximately 750,000 students and 900 schools. As part of a two-phase review, Evergreen Solutions studied the most significant audits, reports, and studies on the district’s organizational performance and assessed what was implemented, what was not, and the reasons why.

Phase I was completed in March 2007 and included an in-depth evaluation of the district’s food services program. Phase II, completed in fall of 2007, included studies of the following:

  • Instruction
  • Governance
  • Accountability
  • Safety and security
  • Finance
  • Budgeting and payroll