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Document Sample
Red – Declined
Olympi c Performance Audit of
Educational Ser vice Dis tric t Yellow – To be completed
11 4 Olympic ESD 114 Green – Implemented
Report on Corrective Action
Serving Kitsap, Clallam,
Jefferson & North Mason Counties June 30, 2008
Item Description Action/Assignment
3.0 Governance and Management And Structure
The ESD 114 Superintendent is commended for his integrity and
knowledge of public policy and education issues and his
Commendation responsiveness to the service needs of the school districts in the
region.
The ESD 114 Governance team, that includes the superintendent
and the board of directors, has an open communication and high-
Commendation trust relationship which facilitates decision- making and service
delivery.
Implement and institutionalize a comprehensive process for long The ESDs, in response to Global Audit,
range strategic planning, engaging all stakeholder groups to define recommendation 3-5 are vigorously
the ESD’s goals and objectives and to delineate the initiatives, continuing their efforts to developing a
strategies, activities, and parameters for accountability of desired state-wide “system” of ESD. Subsequently,
Recommendation 3-1
outcomes. during 2008-09, OESD will review and
revise its strategic plan using Strategic
Planning For Non-Profit Organizations
as its guide.
Establish a new organizational structure that aligns job functions,
titles, and salaries to a fair and objective workload distribution Administrator to staff ratio: 1:7.5
Recommendation 3-2 20 administrators supervise 150
plan in order to achieve an administrator to staff ratio of 1:6.
employees
Develop, disseminate, and follow a clearly defined communication
Recommendation 3-3 and coordination plan to influence the development and initiation Contracted with third party to improve
of new support services for school districts. external communication in accordance with
plan.
Recommendation 3-4 Act intentionally to create an organizational environment that is Consider in conjunction with strategic plan.
open, caring and respectful of others ideas. Create organizational
processes that reward staff for knowledge, expertise and
contributions to organizational effective ness.
Item Description Action/Assignment
4.0 Financial Management, Budgeting, Purchasing & Contract Management
Commendation ESD 114 is commended for receiving excellent results on its most
recent actuarial review of the Workers' Compensation Fund.
Commendation ESD 114 is commended for achieving a high level of satisfaction
from participating members of the Worker’s Compensation
Cooperative.
Commendation ESD 114 is commended an innovative program in the Workers’
Compensation pool to encourage injured employees to return to
work sooner.
Commendation ESD 114 is commended for charging consultants for the space
used to provide their services helps ensure the consultant is indeed
an independent contractor.
Commendation ESD 114 is commended for using the state credit card program to
save processing costs and earn rebates.
Recommendation 4-1 Consider placing all financial activities under one of the assistant Declined. Impractical at this time.
superintendents.
Recommendation 4-2 Link the budgeting process to an ESD 114 Strategic Plan. Consider in conjunction with strategic
plan
Recommendation 4-3 Develop performance measures to help ensure funds are being
spent effectively and efficiently to support schools in their effort to Instituted as part of strategic and
deliver high-quality education. annual work plans
Recommendation 4-4 Amend or repeal the 1986 resolution to give the authority to the Implemented.
superintendent alone to issue warrants prior to board approval. Board Minutes 1/17/2008
Recommendation 4-5 Adopt simple and practical steps for the evaluation of spreadsheet Implemented.
controls. Board Minutes 2/21/2008
Recommendation 4-6 Review assessment rates, establish fund balance (pool reserve) Completed (see attached).
guidelines and have an actuary review the unemployment
compensation cooperative program periodically.
Item Description Action/Assignment
Recommendation 4-7 Increase funding to the Workers' Compensation pool or dedicate Workers’ Compensation Trust Advisory
funds from the existing fund balance to provide a funding source to Committee elected to use $700,000 of
further encourage and develop the light-duty return to work the existing fund balance to offer a one
program. year temporary rate relief program to
participating districts. A light-duty return
to work program is in place currently
and districts are doing their best to offer
alternatives for injured workers.
Recommendation 4-8 Develop a Board of Directors policy addressing the level of
unrestricted and undesignated fund balance to be maintained by Prepare policy for Board consideration
ESD 114, and criteria for determining appropriate fund balances for in January 2009. Carol Kovarnik
reserved funds.
Recommendation 4-9 Seek free and reduced meal payments for all eligible children in the OESD is not eligible for meal payments
KATS program. for KATS because Kitsap County
provides all meals. OESD staff will work
with the County to maximize their
reimbursements.
Recommendation 4-10 Review and revise purchasing policy that requires purchase orders Policy/Practice review completed and
for virtually all purchases. report to Board by April 2009. Carol
Kovarnik.
Recommendation 4-11 Study cell phone usage and determine if there is a cell phone
service provider that can meet the needs of ESD 114 and compare Carol Kovarnik will exam and report
the expected costs to what is being paid under the current findings by April 2009.
reimbursement system.
5.0 Program Delivery
Recommendation 5-1 Reorganize all instructional program delivery components under Considered and declined as impractical
one Assistant Superintendent. at this time.
Recommendation 5-2 Develop a model program/project evaluation design that is based Consider in conjunction with strategic
on established and proven techniques. plan.
Recommendation 5-3 Partner with OSPI and other ESDs to develop a statewide proactive In an evolving partnership with OSPI, all
campus level training model for state reform to be delivered by ESDs are examining together effective
ESDs and replicated at the building campus level by building instructional models and programs in
administrators. core academic subjects that will be
disseminated to school districts.
Recommendation 5-4 Implement a plan for increased online/distance learning Consider in conjunction with strategic
opportunities for both meetings and ESD trainings. plan.
Item Description Action/Assignment
Recommendation 5-5 Conduct a formal special education needs assessment to identify Completed (see attached).
and implement a comprehensive set of special services to clients.
6.0 Human Resource Management
Commendation The ESD114 is commended for having well-structured policies and
procedures, in the HR department.
Commendation The ESD 114 is commended for its including staff members in the
interview and staff selection process.
Recommendation 6-1 Revise and update the job descriptions so that they include physical
demands and/or requirements of the position. Implement by 6/09. Nancy Pittman
Recommendation 6-2 Conduct a study to determine the feasibility of converting the HR Complete consideration and possible
functions from a paper-pencil system to a paperless digitized system. implementation by 6/09. Nancy Pittman.
Recommendation 6-3 Restructure the ESD's performance evaluation system so that it becomes
a system of components linked in such a way as to provide for the Implement as part of strategic plan.
appraisal of employee performance, merit compensation, growth and
development of the individual, and growth of the organization.
Recommendation 6-4 Restructure the salaries of the assistant superintendents so that they are Recent review of ESD Assistant
within the realm of other peer assistant superintendents. Superintendents shows salaries at
ESDs 121 and 112 to be higher
Recommendation 6-5 Develop and implement a formalized procedure for conducting an ESD- Link to 5.5 – to create comprehensive
wide needs assessment for internal and external staff development needs assessment as part of strategic
offerings. plan.
Recommendation 6-6 Eliminate the Certification Specialist position (not the services) and form Position reduced to half time in
a Cooperative with other ESDs to provide certification services. September, 2007
Item Description Action/Assignment
7.0 Facilities Use and Management
Recommendation 7-1 Develop a facilities master plan to address the immediate space needs, Complete by August, 2008. Carol
future space needs, facilities use, capacities, building conditions, and Kovarnik
projections.
Recommendation 7-3 Develop standards and costs for use of training space at the ESD. Develop a Facility Use policy. (See
attached)
Recommendation 7-4 Implement a preventive maintenance program with a simple written plan Complete by August, 2008. Carol
that both prompts the activity and documents its completion. Kovarnik
8.0 Management Information Systems
Commendation ESD 114 should be commended for its statewide leadership
demonstrated by entering into an exclusive statewide agreement for Just
5 Clicks data-analysis software to support data-driven decisions in
Washington schools.
Recommendation 8-1 Develop a technology planning process that is integrated into the agency-
wide ESD114 strategic planning process and produces a plan that Assign to Rosemary Ziara and
addresses technology support of agency business and instructional coordinate with strategic plan
goals.
Recommendation 8-2 Implement web publishing software that distributes web maintenance Implemented.
workload to ESD 114 education technology and program staff.
Recommendation 8-3 Increase the amount of E-Rate funding school districts in the region According to consultant Jim Bennett, all
receive. districts in OESD 114 are participating
in the rebate program .
Olympic Educational Service District 114
105 National Avenue North, Bremerton, WA 98312
(360) 479-0993 – FAX (360) 478-6869
360) 479-0993 FAX (360) 478-6869
MEMORANDUM
TO: Walt Bigby
FROM: Carol Kovarnik
DATE:June 11, 2008
RE: Performance Audit Recommendation 4-6
Review assessment rates, establish fund balance (pool reserve) guidelines and have an actuary review the unemployment
compensation cooperative program periodically.
Performance audit recommendation 4-6 is unnecessary for the following reasons that were explained to the auditors when they were on site:
1. The Unemployment Cooperative agreement between the member districts and the ESD, the trustee for the pool, defines specifically how
the rate for each member is to be calculated and reviewed. The rate is calculated according to the agreement.
The agreement requires that the rate be reviewed annually by the Executive Committee and approved by the Cooperative Advisory Board.
The Executive Committee and the Cooperative Advisory Board meet annually to review and approve the rate.
2. The Unemployment Cooperative agreement also defines the reserve requirement for the pool. The reserves have been revised at the
direction of the members (see below).
3. In August 2004 the ESD’s jointly paid for an actuarial review of their Unemplo yment Cooperatives.
• The Executive Committee reviewed the actuarial report, financial statements and the pool reserves. The majority of the committee
was concerned about having stable rates. They recognized that reserves were higher than they needed to be but also knew that the
investment earnings from those reserves offset claims costs and helped keep rates down. They recommended reducing the reserve
requirement from 3% to 2%. This recommendation was approved by the Cooperative Advisory Board and the Unemployment
Cooperative agreement was revised to reflect the change.
• The calendar year 2005 rates were calculated based upon the lower reserve requirement.
• In 2006 the Executive Committee reviewed the financial statements, pool reserves and the rate calculation. They decided to not
recommend further reductions in the reserve requirement because no members were contributing to reserves and the investment
earnings were helping mitigate rate increases.
• In 2007 the Executive Committee reviewed the financial statements, pool reserves and rate calculation. They were not as
concerned about the pool’s fund balance as they were they were about the economy. They did not believe that members could
afford a rate jump and were concerned about claims costs increasing as districts had layoffs in the future. They decided to revisit
the issue of reducing reserve requirements when claims costs began to increase.
They also discussed whether or not to have another actuarial review and decided that the estimated $4,000 cost was not warranted.
I believe that the issues raised by the performance auditor were all addressed and their recommendation unnecessary.
2007-2008 OESD 114 SPECIAL SERVICES EVALUATION LOGIC MODEL
(revised 3/24/08)
OUTCOMES INDICATORS DATA COLLECTION DATA COLLECTION SAMPLE
METHODS/TOOLS SCHEDULE SIZE/STRATEGY
1. Improved customer satisfaction 1.1. Average level of participant Post only; Satisfaction At least annually at All Special
(Special Education Directors) with satisfaction with SS services Survey year-end Education
department services 1.2. # and % of customers “ Directors
report satisfaction with SS “
services.
Post only; Program
2. Increased functioning and Evaluation Form (Clock hrs) Immediately All
effectiveness through department 2.1. A majority of participants Post only; Program following each participants
sponsored professional report gaining new knowledge Evaluation Form (Clock hrs) offering in
development offerings and/or skills as a result of department
participation. Post only; Program Immediately sponsored
2.2. A majority of participants Evaluation Form (Clock hrs) following each offerings
report opportunities to learn offering
from peers as a result of
participation. Post only; Program Immediately All multiple
2.3. Multiple session Evaluation Form (Clock hrs) following end of 1 st session
participants (3 or more and last sessions participants
sessions) report higher gains
in knowledge and/or skills as Post-post only; Follow Up
compared to single session Survey Immediately “
participants. following end of 1 st
2.4 Multiple session participants and last sessions
report practicing knowledge Official records; tracking
and/or skills gained during PD form (CCTS data)
offerings at higher levels as At least 3-months All multiple
compared to single session post final offering session
participants. “ participants
3. Improved transition from school 2.5. At follow up, participants
to adult life for Special Education report relevant skills were “
students gained or enhanced as a Annually at year- All applicable
result of PD offerings. Follow up contact; tracking end IEP students
form (CCTS data)
3.1. # and % of students who
transition from high school to “
post secondary or vocational “
education
3.2. # and % of students who “
transition from high school to Annually at year-
supported employment end All applicable
3.3. # and % of students who IEP students
transition from high school to At 6 and 12
live independently months post
3.4. # and % of students who graduation (or age
remain in higher education, 22)
vocational education,
employed, or live
independently at 6 and 12
months post graduation (or
age 22)
2007-2008 OESD 114 SPECIAL SERVICES EVALUATION LOGIC MODEL page 2
(revised 3/24/08)
OUTCOMES INDICATORS DATA COLLECTION DATA COLLECTION SAMPLE
METHODS/TOOLS SCHEDULE SIZE/STRATEGY
4. Improved collaboration 4.1. # and % of participants Program records; At each meeting All
between Special Services from diverse attendance participants
department and stakeholders backgrounds/interests at
planning meetings Stakeholder Survey Annually at year- All
4.2. # and % of participants who end stakeholders
agree group members work
toward a common goal “
4.3. # and % of participants who “ “
report communication among
participants is frequent and
characterized by mutual trust Stakeholder Survey
4.4. # and % of participants who Annually at year- “
agree that decisions are based end
upon group consensus
OESD 114 SPECIAL EDUCATION DEPARTMENT
STAKEHOLDER SURVEY: RESULTS
MAY 2008
Twelve (12) responses to the Stakeholder Survey distributed in May 2008 were received. These included responses from six (6) school district
representatives, three community agency representatives, and two other area agency representatives. One respondent’s position was unknown.
School representatives included two directors, three teachers, and a program coordinator. Community agencies represented included two
members of the Transition Council, and one from Olympic College. In addition, two respondents represented local government.
Using the scale provided, indicate the extent to which you agree with the following statements (Circle the number of one answer).
Strongly Strongly
Disagree Neutral Agree Mean
Disagree Agree
Q-2. Group members work toward a
common goal. N=12 -- -- 8% (1) 25% (3) 67% (8) 4.58
Q-3. Communication is frequent, with
group members often sharing
-- -- 8% (1) 33% (4) 58% (7) 4.50
information, resources, and ideas.
N=12
Q-4. Group members respect and
trust one another. N=11 -- 8% (1) 8% (1) 17% (2) 58% (7) 4.36
Q-5. All group members have an
opportunity to provide feedback. -- -- 8% (1) 25% (3) 67% (8) 4.58
N=12
Q-6. Decisions are made through a
consensual process. N=12 -- -- 8% (1) 25% (3) 67% (8) 4.58
Q-7. Group members consistently
follow through on assigned tasks. -- -- 8% (1) 50% (6) 42% (5) 4.33
N=12
Q-8. Group members represent
diverse backgrounds and interests. 8% (1) -- 8% (1) 17% (2) 67% (8) 4.33
N=12
Overall Level of Collaboration 4.47
Q-9. We’d like to hear more about how you feel about the collaborative work being facilitated by the Special Education Department -- more about
what’s working, and also anything about the process that you think doesn’t work well or could use some improvement. Please use the space
below to tell us what you think.
The Transition Council addressing needs of students with disabilities transitioning from high school to adult services has been an
invaluable resource and extremely productive group. Several subcommittees have been formed to address the needs of students and
families. The relationships that have been developed have enabled us as a county to move forward in addressing student and family
needs in this area more effectively. ESD staff most specifically Carl Pacheco and her support staff have been an integral part in the
success of this group and all of the wonderful work that has resulted. We are now at a point based on the established relationships to
really examine in depth the challenges/barriers our systems face and develop strategies to address. Again, without the support and
participation of the ESD Special Services department [I] don’t believe we would have been able to accomplish what we have nor have
plans for future projects that I feel will be successful.
Transition Council is taking on some big challenges and making headway. I’m disappointed that we generally don’t get full participation
from all school districts. We can’t make it happen without all them! Thanks for your efforts.
Additional intentional focus on [Learning Disabled] population.
Thank you for all you do.
I am totally satisfied with the way various groups I have participated in function. Groups interact well and make well thought out
decisions.
The Transition Council is one of the most meaningful and productive workgroups with which I’ve had the pleasure to serve. I believe the
process and outcomes of this council could save as a model for others!
OLYMPIC EDUCATIONAL SERVICE DISTRICT 114
CUSTOMER SATISFACTION SURVEY: RESULTS
Twelve (12) district representatives completed the Customer Satisfaction Survey distributed in May 2008. Four (4) surveys were completed by
Program Directors, three (3) Superintendents or Assistant Superintendents, one (1) School Administrator, one (1) Program Coordinator, one
teacher, and two (2) were other school staff.
The following questions ask you about the level of satisfaction you experienced with OESD 114 services. On a scale of 1 to 5, with 1=low
satisfaction and 5=high satisfaction, how would you rate OESD 114 on:
Low…..………………………………High Mean
Q-2. How courteously you were treated. N=12 -- -- -- -- 100% (12) 5.0
Q-3. How well the staff understood needs. N=11 -- -- -- -- 100% (11) 5.0
Q-4. How promptly your calls were returned. N=12 -- -- -- 8% (1) 92% (11) 4.92
Q-5. How well the staff responded to your request. N=12 -- -- 8% (1) -- 92% (11) 4.83
Q-6. The staff was knowledgeable. N=12 -- -- -- 17% (2) 83% (10) 4.83
Q-7. The usefulness of the information you received.
-- -- 8% (1) 8% (1) 83% (10) 4.75
N=12
Q-8. The staff was competent. N=12 -- -- 8% (1) 8% (1) 83% (10) 4.75
Overall Level of Satisfaction 4.87
Your comments are important to use. Please let us know what you think about our services by answering the following questions.
Q-9. Overall, how satisfied were you with the services you received? N=12
a. Very satisfied 83% (10)
b. Mostly satisfied 17% (2)
c. Dissatisfied 0%
d. Very dissatisfied 0%
Monthly meetings could be a little streamlined.
ESD staff over stretched and can’t respond/support to the extent needed
Throughout the year, I have attended various meetings, and trainings, which are always informative and well-organized.
Carol and her team are very responsive and informative.
Three years ago I was brand new to the position of Special Ed teacher. I had a million questions and the staff always wrote back very
quickly.
Each time I phone or meet with ESD staff I am treated with respect and provided immediate assistance.
Always there when needed.
I have always received prompt and accurate information.
Q-10. What do you like most about OESD 114’s program services?
OESD supervisors are always available to answer questions and contacting outside sources when necessary.
Ready! For Kindergarten grant financial support.
Carol.
I like having someone to call if I am stuck on something.
Provide services through monthly meetings. Offer many varied in-service opportunities.
I like the friendly response to my questions. No one ever made me feel that my questions were simplistic or elementary.
Technology services. Media services. Financial support.
Easily accessed.
That this position pulls the directors together.
For the various meetings I attend I appreciate timely reminders about meetings, access to agendas when available and the
dissemination of information about various training, meetings, etc. The ESD does a nice job of informing staff about trainings and other
information that is often helpful to share. The availability of clock hours is another benefit.
Very well informed; convenient location and prompt response; comfortable setting; high quality presenters; easy accessibility.
Q-11. Is there anything you would change about our services? If yes, what would that be?
Additional support for business and finance on the west end of the Clallam County.
Sometimes hard to know who to start with when looking for something new.
More time to know what’s happening/needed in districts. More practical experience from district level.
No, everything is highly satisfactory
Sponsor SLP trainings and collaboration sessions. Sponsor OT/PT trainings and collaboration sessions. Sponsor Pysch trainings and
collaboration sessions. Scheduled site visit at least twice a year.
BOARD POLICY
4200
SUBJECT: Use of OESD 114 Facilities
The board subscribes to the belief that use of OESD 114 facilities should be consistent with the mission of OESD 114. Use of the facilities by others
will not interfere with the use of the facility by OESD 114 departments and programs.
The superintendent is authorized to establish procedures for use of facilities, including rental rates, supervisory requirements, restrictions, and security.
Those using OESD 114 facilities shall maintain insurance for accident and liability covering persons using the district’s facilities under the
sponsorship of the organization. For rental rate purposes, organizations seeking the use of OESD 114 facilities have been divided into three
categories:
I. Educational Affiliated Entities
OESD 114 Departments, school districts, other ESDs, State Board of Education, OSPI, Department of Early Learning, Educational Organizations
such as WASA, WASBO, WSSDA, AWSP, WAMOA, WSPA, WSIPC will not be charged room use fees. When facilities are used outside of
regular work hours or OESD 114 incurs extra utility, cleaning, or supervision costs, a fee, to be established by the superintendent, shall be charged to
recoup those costs.
II. Government Entities
City, County, State (except OSPI & DEL), Federal, Colleges and Universities. These groups may want to use OESD 114 facilities for meetings,
lectures, or other activities for which public halls or commercial facilities generally are rented or owned. The district shall charge a rental rate, except
that such charges may be waived when a service club or other nonprofit group is raising funds for charitable purposes. To be granted this exception,
the charitable organization must be recognized by the Philanthropic Division of the Better Business Bureau. Professional fund raisers representing
charities must provide evidence that they are registered and bonded by the state of Washington. Such fund-raisers must provide evidence that the
charity will receive at least sixty (60) percent of the gross revenues received from the public prior to approval to use the facilities.
Similar treatment may be granted to public universities and colleges when offering college courses within the community or when any
university/college is offering a course for staff at the request of OESD 114.
III. Profit Making Organizations and Business-Related Enterprises
While OESD 114 would prefer these organizations use commercial or private facilities, facilities may be rented for nonregular use at the prevailing
rate based upon commercial facilities in the area.
Policy 4200 – Use of OESD 114 Facilities
Page 2
Public universities and colleges will be treated as profit making organizations when offering college courses not requested by OESD 114.
Authorization for use of OESD 114 facilities shall not be considered as endorsement of or approval of the activity group or organization nor for the
purposes it represents.
DATE ADOPTED: September 20, 2007
BOARD POLICY
4200P
SUBJECT: Use of ESD Facilities
Application for use of ESD facilities shall be made to the superintendent’s office.
Professional fund raisers representing charities must provide evidence that the fund raiser:
1. Is recognized by the Philanthropic Division of the Better Business Bureau.
2. Is registered and bonded by the state of Washington; and
3. Will give the charity at least sixty (60) percent of the gross revenues.
The superintendent shall develop a fee schedule applicable for use of ESD facilities. The fee schedule shall be evaluated on a biennial basis.
Sponsoring organizations shall provide sufficient, competent adult and/or special supervision, and the amount of adequate supervision shall be agreed upon at the
time the authorization is issued.
Alcoholic beverages and illegal drugs shall not be permitted in ESD facilities or an ESD property at any time. Tobacco use is prohibited in ESD facilities but is
allowed in designated areas on ESD property.
All applicants for use of ESD facilities shall hold the ESD free and without harm from any loss or damage, liability or expense that may arise during or be caused in
any way by such use or occupancy of school facilities. Also, in the event that property loss or damage is incurred during such use or occupancy, the amount of
damage shall be decided by the superintendent and approved by the board and a bill for damages shall be presented to the group using or occupying the facilities
during the time the loss or damage was sustained.
All applicants for use of school facilities sha ll maintain accident and liability insurance for person using district facilities under the applicant’s sponsorship in an
amount not less than $50,000 due to bodily injury or death of one person or at least $100,000 due to bodily injury or death of two or more persons in any incident. If
use of the district’s facilities is to be ongoing, the applicant shall provide evidence to the district once every thirty days that the insurance remains in effect.
The superintendent possesses the authority to make the decision on use of school facilities by a group. The group may appeal such decision to the board.
A custodian or other authorized staff member must be on the premises when any group is using ESD facilities. ESD staff will be responsible for building security
and ensuring the security of employee workstations.
Use of ESD Facilities 4200P
Page 2
Fee Schedule
Fees are effective September 2007 – August 2009
Room Used/Services Category I Category II Category III
$100/Day/Room $300/Day/Room
201, 202, 203, 204, A&B $0 Minimum $50/Day/Room Minimum $150/Day/Room
$50/Day/Room $150/Day/Room
Board Room $0 Minimum $25/Day Minimum $75/Day
Coffee $0 $20 $20
Pastries Cost + $5 User Provided User Provided
Meals User Provided User Provided User Provided
Clean Up by Custodian $0 $50 $50
(unless extra ordinary clean up is
required, then $20 per hour)
After Hours/Saturday Use (in $20/Hour $20/Hour $30/Hour
addition to rental fee)
Computer Lab or Video
Teleconference Support, $40/Hour $40/Hour $90/Hour
after hours support
Fee Distribution:
Rental Fees and Coffee & Pastry Service ESD Rental Income Account
Clean-Up Fee ESD Rental Income Account
After Hours/Saturday Use Fees Department Providing the Service
Computer Lab & Video Tele conference Fee Department Providing the Service
5/08
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