Gran Jurado del Condado de Amador
2012-2013
Hallazgos & Recomendaciones
12 hallazgos
F1:
TRANS loans are not necessary because the County maintains a cash reserve. (Fact 5)
F2:
Sound budget policies have been used in the County for more than 25 years. (Facts 5, 8, 12)
Recomendaciones relacionadas (1)
R1:
the County continue to use budget strategies to maintain a healthy reserve. The BOS should strive to maintain a contingency fund that is 3% of county expenditures as economic times improve. (Finding 2) ----------------------------------------------------- ( 14 ) -----------------------------------------------------
F3:
The State requires the County address the potential landfill liability. Because of the Cash Reserves policy, the County does not need to pay into the State’s trust accounts for the liability potential. (Fact 6)
F4:
The fiscal integrity of the County has always been more important than an individual job. (Facts 9, 10, 12)
F5:
The Fund Contingency in the County is less than the BOS budget strategies outlined. (Facts 5, 7, 8)
F6:
Proposed budgets are submitted to the BOS from various agencies and commissions in different formats. The proposed budgets are reviewed by the BOS. The different formats cause confusion and can lead to misunderstanding the actual requests. (Fact 15)
Recomendaciones relacionadas (1)
R3:
all budget proposal documents given to the BOS from any department, commission, or agency overseen by the BOS be presented in a standardized format. The BOS should develop a standardized format for budgets submitted to them. (Finding 6)
F7:
There are fundamental differences between private business accounting and governmental accounting. (Facts 5, 11, 12, 13)
Recomendaciones relacionadas (3)
R4:
the CAO's office should start the budget workshops with a short refresher course to the BOS on governmental accounting. (Findings 7, 8, 9)
R5:
all Supervisors have opportunities to take classes on the processes of government, which highlight the differences between private business and government business. This should be required for all incoming Supervisors and could be completed online. (Findings 7, 8)
R6:
concentrated training be developed for all members of the BOS on general governmental accounting and budget development specific to the County. Training should be developed by the Office of the County Administrative Officer (CAO). This training should occur at the beginning of every term of each supervisor. (Findings 7, 8, 9)
F8:
BOS departmental budget does not include training for themselves. (Fact 17)
F9:
Review and approval of budgets are a key element to the BOS members’ job, including committees, departments, and county agencies. (Facts 4, 8, 9, 11, 12, 13, 15, 16)
F10:
ACUSD has complied with Board Policy 1356 concerning emergency equipment. first aid and CPR certification. (Fact 5) Both are highly visible.
F11:
School safety plans are available to the public in the District office and each school office (Admin. Regulation 3156). (Facts 1, 2, 3, 4)
F12:
Security could be improved with photo IDs for staff: permanent teachers, substitutes, and school support staff. Photo IDs will identify who should be on campus. (Fact 6)
Recomendaciones adicionales
1
No vinculadas a hallazgos específicos.
R2:
the County annual budget documents need to contain: • a
Additional documents
Documents found alongside this year's reports, not grand jury reports or responses.