[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180739-105":59,"doc-detail-180739-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","city-controller-school-district-internal-control-letter-fy-2025","City Controller School District Internal Control Letter - FY 2025","","Internal control information for the school district’s fiscal year 2025 focuses on separation-related termination pay obligations and detailed asset accounting. The document presents totals for employees owed termination pay by fiscal year, including amounts due for employees aged 55 and over versus under 55 at separation. It also inventories assets that could not be located and assets observed but missing from inventory records, listing locations, descriptions, and cost or quantity subtotals with overall totals.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/city-controller-school-district-internal-control-letter-fy-2025/180739/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/city-controller-school-district-internal-control-letter-fy-2025/180739.png","ImageObject",300,407,{"name":92,"@type":93},"Valentina","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What termination pay information is reported for FY 2025?","Question",{"text":112,"@type":113},"The document reports the number of employees owed termination pay and the amounts owed, separated into those age 55 and over versus those under 55 at separation, with totals by fiscal year.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the document address assets that could not be located?",{"text":117,"@type":113},"It provides a table listing each school location, the asset descriptions, cost per inventory records, and subtotals, followed by the total property value.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the asset inventory section covering “observed” items indicate?",{"text":121,"@type":113},"It lists assets observed at specific locations that were not included in the inventory records, showing quantities by item type and a total count of items.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},180739,1791395467,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":56,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},13056703020460,"https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923","| Column A | Column B | Column C | Column D | Column E |\n| --- | --- | --- | --- | --- |\n| Fiscal year of\u003Cbr>separation | Number of employees owed termination pay | Termination pay owed to those age 55 & over at separation (in thousands) | Termination pay owed to those under age 55 at separation (in thousands) | Total termination pay owed (in thousands) (Col.\u003Cbr>C+D) |\n| 2024 | 569 | $1,546.2 | $746.7 | $2,292.9 |\n| 2023 | 57 | $163.7 | $156.8 | $320.5 |\n| 2022 | 55 | $6.5 | $66.1 | $72.6 |\n| 2021 and Prior | 48 | $17.1 | $97.7 | $114.8 |\n| Total | 729 | $1,733.5 | $1,067.3 | $2,800.8 |\n\n\n| Table 2: Listing of Assets That Could Not Be Located |  |  |  |\n| --- | --- | --- | --- |\n| Location | Asset Description | Cost per Inventory Records | Subtotal |\n| Benjamin Franklin High School | Electrical Vocational Equipment Vocational Equipment Beveler Welding Equipment\u003Cbr>Vocational Troubleshooting System Mechanical Drivers Learning System AV Equipment Bundle\u003Cbr>Vocational Servo Station\u003Cbr>Shearing Tool\u003Cbr>Vocational Control Equipment Energy Training System Refrigerator | $5,690.00 3,457.99 6,418.00\u003Cbr>16,656.00\u003Cbr>13,842.00 5,053.62 1,456.00\u003Cbr>1,586.00\u003Cbr>947.50\u003Cbr>19,893.00 No Cost Listed | $75,000.11 |\n| Laura W. Waring School | Smart Board x4\u003Cbr>Computer Charging Cart x4\u003Cbr>Printer\u003Cbr>Classroom Ozobot Kit | 6,369.19\u003Cbr>5,494.04\u003Cbr>1,353.32\u003Cbr>1,172.00 | 14,388.55 |\n| Julia RMasterman High School | Computer Charging Cart x2 Musical Instrument\u003Cbr>Smart Board x2 Instructional Aid Air Conditioning Unit Piano\u003Cbr>Artwork Hot Water Heater Sink Grease Trap Oven | 2,270.78 501.00\u003Cbr>10,825.40\u003Cbr>2,150.00\u003Cbr>581.76 1,500.00\u003Cbr>500.00\u003Cbr>8,087.20\u003Cbr>1,129.30\u003Cbr>6,608.35 | 34,153.79 |\n| Tilden Middle School | Artwork x2\u003Cbr>Instructional Aid x4\u003Cbr>Telecommunication Equipment\u003Cbr>Smart Board | 5,000.00\u003Cbr>6,450.00\u003Cbr>1,370.00\u003Cbr>5,507.43 | 18,327.43 |\n| Gen. George A.\u003Cbr>McCall School | Server RAID Array\u003Cbr>Printer\u003Cbr>Computer Charging Cart x2\u003Cbr>Artwork x2\u003Cbr>Instructional Aid\u003Cbr>Classroom Ozobot Kit\u003Cbr>Meal Warmer\u003Cbr>Lunch Prep Table | 8,491.05 645.00 2,270.78 600.00\u003Cbr>1,059.00\u003Cbr>1,172.00\u003Cbr>1,675.00\u003Cbr>548.10 | 16,460.93 |\n| Constitution\u003Cbr>High School | Athletic Supplies x3\u003Cbr>Poster Printer\u003Cbr>Smart Board\u003Cbr>Safe\u003Cbr>Lunch Prep Table | 4,695.00\u003Cbr>4,690.00\u003Cbr>2,850.66\u003Cbr>1,175.00 683.73 | 14,094.39 |\n| John Bartram High School | Calculator Bundle\u003Cbr>Piano\u003Cbr>Wet/Dry Vacuum x2\u003Cbr>Smart Board x2\u003Cbr>Photography Station\u003Cbr>Technology Cart\u003Cbr>Floor Machine | 3,586.36 657.00 1,381.35\u003Cbr>10,980.13\u003Cbr>995.00\u003Cbr>526.01 6,888.25 | 25,014.10 |\n\n\n| Table 2: Listing of Assets That Could Not Be Located (Continued) |  |  |  |\n| --- | --- | --- | --- |\n| Location | Asset Description | Cost per Inventory Records | Subtotal |\n| Thomas G. Morton School | Musical Instrument-Electric\u003Cbr>Charge Cart x2\u003Cbr>STEM Instructional Aid\u003Cbr>Virtual Reality Kit\u003Cbr>Smart Board Bundle x2\u003Cbr>Ozobot Classroom Kit\u003Cbr>AV Equipment\u003Cbr>Lunch Table | 527.12 3,048.78\u003Cbr>3,006.03\u003Cbr>2,999.00\u003Cbr>10,664.70\u003Cbr>1,172.00\u003Cbr>2,100.00\u003Cbr>623.00 | 24,140.63 |\n| Motivation High School | Piano\u003Cbr>AV Equipment Bundle x5\u003Cbr>Schoolroom Furniture\u003Cbr>Smartboard x2\u003Cbr>Milk Cooler | 657.00\u003Cbr>25,268.10\u003Cbr>6,200.70\u003Cbr>10,825.40\u003Cbr>2,819.75 | 45,770.95 |\n| Add B. Anderson School | Curriculum Pack\u003Cbr>Instructional Aid\u003Cbr>Smart Board\u003Cbr>Poster Printer\u003Cbr>Audio Speakers\u003Cbr>Musical Instrument\u003Cbr>Lunch Table x3 | 1,500.00\u003Cbr>1,800.00\u003Cbr>5,507.43\u003Cbr>17,396.00\u003Cbr>1,247.00 678.99 1,836.00 | 29,965.42 |\n| Total Property Value |  |  | $297,316.30 |\n\n\n| Table 3: Listing of Assets Observed That Were Not in Inventory Records |  |  |  |\n| --- | --- | --- | --- |\n| Location | Asset Description | Quantity | Subtotal |\n| Benjamin Franklin High School | Desktop Computer Vocational Lathe Bench Oven\u003Cbr>Deli Station\u003Cbr>Food Warming Station\u003Cbr>Refrigerator\u003Cbr>Meal Warmer | 1\u003Cbr>1\u003Cbr>1\u003Cbr>1\u003Cbr>1\u003Cbr>1\u003Cbr>1 | 7 |\n| Julia RMasterman High School | Musical Instrument x2 Smart Board\u003Cbr>Printer\u003Cbr>Computer Charging Cart Student K","cbCaiapAl39ztDca","https://ap.wps.com/l/cbCaiapAl39ztDca","pdf",1701241,"English","# Termination Pay Obligations by Fiscal Year\n## Separation Pay Totals (Age 55 and Over vs Under 55)\n# Assets That Could Not Be Located\n## Asset Lists by School Location\n# Assets Observed but Not in Inventory Records\n## Quantity Lists and Total Items","[{\"question\":\"What termination pay information is reported for FY 2025?\",\"answer\":\"The document reports the number of employees owed termination pay and the amounts owed, separated into those age 55 and over versus those under 55 at separation, with totals by fiscal year.\"},{\"question\":\"How does the document address assets that could not be located?\",\"answer\":\"It provides a table listing each school location, the asset descriptions, cost per inventory records, and subtotals, followed by the total property value.\"},{\"question\":\"What does the asset inventory section covering “observed” items indicate?\",\"answer\":\"It lists assets observed at specific locations that were not included in the inventory records, showing quantities by item type and a total count of items.\"}]","City Controller School District Internal Control Letter - FY 2025 | PDF",1788341967,48]