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
Washington State Auditor’s Office: Yellow Book Performance Audit of the Administrative and Overhead Operations at the Ten Largest School Districts in the State of Washington
As a subcontractor to Cotton and Company LLP, Evergreen Solutions applied its education expertise to a comprehensive, independent performance audit of the administrative and overhead operations of the ten largest school districts in the state of Washington.
The districts being reviewed included:
- Seattle School District
- Tacoma School District
- Spokane School District
- Kent School District
- Evergreen (Clark) School District
- Lake Washington School District
- Federal Way School District
- Vancouver School District
- Puyallup School District
- Edmonds School District
The audit reviewed and analyzed the economy and efficiency of the administrative and overhead operations at these school districts and was conducted in accordance with government auditing standards.