Fiscal Tools

County Office Evaluation Tool

The Fiscal Crisis and Management Assistance Team (FCMAT) developed the County Office Evaluation Tool as a result of Assembly Bill (AB) 1840, which made a significant change in how financially insolvent school districts are administered once they receive a state emergency appropriation. That legislation, codified in Education Code Section 41326(l), gives the Fiscal Crisis and Management Assistance Team (FCMAT) the responsibility of reviewing the fiscal oversight performed by the county superintendent of schools for any district receiving an emergency apportionment. 

Part of FCMAT’s responsibility is to perform an evaluation of a county office’s effectiveness in overseeing school districts that receive an emergency appropriation, and to review its progress until the emergency appropriation is paid off. The potion of the tool FCMAT uses when a district initially goes insolvent, the Initial Evaluation, can be found on the first tab and can be used by any county office to strengthen internal processes related to oversight performance. The second tab, the Initial Eval Doc Req, lists the documents that FCMAT would request if working with a county office to review the fiscal oversight and using the tool for that purpose.

Because the Initial Evaluation identifies the key tasks and elements county office staff perform and consider when reviewing annual budgets, interim reports and unaudited actuals, it can provide an accurate assessment of any county office’s performance. Responses to each of the elements are confined to “yes” or “no.” Oversight performance is assessed using a risk protocol based on the number of “no” responses related to the assessment of each element. 

A county office should consider completing the Initial Evaluation annually and comparing the progress over time. 

The other tabs of the tool are those used by FCMAT in the years after the Initial Evaluation is performed, because FCMAT is required to assess both a county office’s fiscal oversight and its progress until the emergency appropriation for the district being overseen is paid off.

Completed evaluation tools and other reports created by FCMAT are available on the reports page of this website

About FCMAT

The Fiscal Crisis and Management Assistance Team’s (FCMAT’s) primary mission is to help California’s local K-14 educational agencies identify, prevent and resolve financial, operational and data management challenges by providing management assistance and professional learning opportunities.

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