Gran Jurado del Condado de Amador
2025-2026
Hallazgos & Recomendaciones
4 hallazgos
F1:
Contract Value. Amador Transit’s contracts for bus wrap advertising services currently result in annual revenue of over $100,000 to the contractor and thus require either an approved sole source justification or competitive bidding procurement.
F2:
Required Documentation Not Provided. Neither Requests for Bids nor Request for Proposal packages were developed, approved by the Amador Transit Board of Directors, or released to the public for competitive bidding for the bus wrap services contracts in effect from 2011 through January 2027, in violation of policy.
F3:
Contracts Issued Sole Source. Amador Transit management failed to provide the Grand Jury with approved sole source justification for the Amador Transit’s bus wrap services contracts between 2011 and January 2027, as required for noncompetitive contracts.
F4:
Other Vendors Excluded. Amador Transit management prevented qualified vendors from competing for Amador Transit bus wrap services, risking loss of reputation and exposing the county to potential litigation.
Recomendaciones adicionales
3
No vinculadas a hallazgos específicos.
R1:
The Amador Transit Board of Directors direct all Amador Transit personnel to strictly adhere to established purchasing policies and procedures prior to issuing any future contracts for outside services, by October 1, 2026. [F1, F2, F3, and F4]
R2:
The Amador Transit Board of Directors direct Amador Transit management to provide training for all procurement personnel on the Amador Transit Procurement Policy’s procurement of outside services, by December 1, 2026. [F1, F2, F3, and F4]
R3:
The Amador Transit Board of Directors direct Amador Transit management to develop and implement a process to issue either sole source or Request for Proposal documentation for the procurement of bus wrap services, to include the Amador Transit Board’s approval prior to public issuance, consistent with Amador Transit Procurement Policy, and report on status to the Board, by December 1, 2026. [F1, F2, F3, and F4] 90
Hallazgos & Recomendaciones
60 hallazgos
F1:
The Council failed to hold public hearings in May 2025 and ensure a timely fiscal year 2025-2026 budget was adopted in June 2025 (per adopted financial policy), highlighting a significant failure in governance, financial oversight, and attention to fiduciary responsibilities.
F2:
The city manager and finance manager failed to present the draft preliminary fiscal year 2025-2026 budget to the Finance Committee for its review and recommendations, violating Financial Policies.
F3:
The Council authorized expenditures and approved contracts without following adopted Financial Policies.
F4:
After nine months of employment, Council approved a significant city manager pay increase and augmented benefits, substantially exceeding the City’s adopted Fiscal Year 2024-2025 Salary Schedule with no proposed budget adjustment to cover this expenditure, violating the City’s Financial Policies.
F5:
Council approved an enhanced severance and benefit package for the city manager to minimize turnover.
F6:
The Finance Committee has not met since July 2024, at a time when oversight and advice on the City’s financial record keeping and budget matters have been critically needed.
F7:
The City has experienced a multi-year breakdown in audits and resulting financial statements, with significant reporting delays from fiscal year 2018-2019 through fiscal 57 year 2021-2022 and a complete failure to report thereafter, violating its own financial policies and protocols.
F8:
Years of Council failure to ensure the City’s financial audits and financial statements are completed annually creates a critical vulnerability to waste, fraud, and abuse, indicating a severe systemic failure and breach of fiduciary duties.
F9:
The Financial Transactions Report due to the State Controller’s Office contains unaudited financial data.
F10:
Incomplete implementation of recommendations from prior audits slowed the completion of subsequent audits and caused a number of internal control exceptions.
F11:
Ongoing significant deficiency and/or material weakness in internal controls related to financial transactions resulted in the auditor issuing a fiscal year 2020-2021 modified audit opinion (financial statements may not be entirely accurate or reliable).
F12:
Chronic delays and a failure to finalize financial audits since 2021 have severely compromised the City’s fiscal transparency and its ability to borrow funds.
F13:
Council approved expedited bookkeeping and audit services because it was in the City’s best interest to bring the backlog of audits current as quickly as possible.
F14:
Outstanding audit recommendations related to significant internal control weaknesses described in the fiscal year 2018-2019, 2019-2020, and 2020-2021 audit reports resulted in a decision to suspend formal audits for fiscal years 2021-2022 and 2022-2023, and replace with remedial, contracted bookkeeping services performed by an auditor, a material deviation from established municipal financial protocols.
F15:
Neglect of interfund loan repayments since 2015 highlights a fundamental governance breakdown masking financial accuracy resulting in lack of transparency.
F16:
Despite adopting a Debt Policy in 2018 with a policy goal to reduce the City’s sizable unfunded liability for OPEB, no action has been taken to address the unfunded debt obligation.
F17:
The finance manager performs current duties in addition to daily transactional personnel functions and other operational tasks, which may lead to burnout and errors.
F18:
High turnover in the city manager and finance manager positions impacted fiscal transparency, delayed the completion of audits, and the City’s ability to qualify for loans.
F19:
High turnover in the city manager, finance manager, and other City staff positions leads to serious losses of institutional knowledge that hinders City operations. 58
F20:
The Finance Department has relied upon a retired annuitant for multiple years to complete outstanding audits, indicating a failure to address the underlying staffing shortage that can significantly impact operations.
F21:
Morale of City staff has greatly improved since the hire of the city manager and finance manager.
F22:
The reliance on a retired annuitant to perform core functions over a multi-year period without a transition plan creates a dependency on one special hire, jeopardizing the retention of institutional knowledge.
F23:
The City does not employ a dedicated Human Resource position to manage personnel paperwork, benefits, enrollment, and workers compensation, creating significant legal, financial, and liability risks for the City.
F24:
The City lacks formal, written policies or procedures regarding recruitment, interview, selection, and centralized filing for personnel files.
F25:
The City’s recruitment and hiring process for the most recent city manager position was characterized by a lack of fundamental documentation of the hiring process.
F26:
The lack of a hiring policy, a dedicated Human Resources position, and adequate filing system contributes to an absence of administrative oversight.
F27:
Council updated its Protocol Manual, replacing the prior version dating back to 2008.
F28:
The Council and city manager have frequently bypassed or inconsistently applied established administrative and operational policies.
F29:
The city manager frequently made decisions based on expediency over adopted City protocols, bypassing necessary financial oversight and the intended role of advisory bodies.
F30:
The city manager presented a contract previously signed by the city manager, city attorney, and city clerk without Council approval, eight months after services started, violating City policies.
F31:
Failure by Council and the city manager to address documented policy violations fosters an attitude that compliance is optional rather than mandatory.
F32:
The public appreciates the tangible results and overall progress of city projects such as improvements to Howard Park infrastructure and completion of the amphitheater at Picnic Hill.
F33:
The city attorney performs tasks—without Council direction—that could be handled by internal staff or a Council subcommittee, i.e., revising the protocol manual. 59
F34:
Despite public and councilmember criticisms of rising legal fees and requests to review itemized attorney invoices, Council failed to provide rigorous, consistent, proactive scrutiny of monthly invoices. This systemic failure in oversight allowed expenses to exceed budgeted amounts without appropriate authorization or adequate justification.
F35:
There is a lack of transparency to the public and Council regarding spending on legal services, specifically general municipal and estimated cost vs actual.
F36:
There are no cost control measures in place to preauthorize or closely track high legal expenditures, and increased oversight is needed to control these expenses.
F37:
The city manager failed to uphold fairness and accountability by responding to verbal requests from some councilmembers to include items on future meeting agendas while requiring others to provide such requests in writing, in violation of agendizing rules contained in the 2008 Protocol Manual.
F38:
Staff reports are missing from many Council meeting agenda packets, a violation of adopted policy.
F39:
Information to be provided in staff reports, such as who requested the agenda item, fiscal impact, and the specific action the Council is asked to take, has not been consistently presented in the agenda.
F40:
The city manager fails to provide current financial data to Council as required by policy as part of Council meeting agenda packets despite numerous requests from councilmembers and the public.
F41:
A culture of non-responsiveness exists during Council meetings where the city manager and the mayor ignore repeated and frequent information requests from councilmembers and the public.
F42:
Council meeting minutes were not posted or provided to the public for September, October, November, and December 2025 (as of March 31, 2026).
F43:
The City demonstrates a high level of transparency by publishing Council meeting audio/video to the City’s YouTube channel within 24 hours of adjournment.
F44:
Oral presentations made during Council meetings typically do not include written presentation materials or staff reports. The absence of visual aids (e.g. PowerPoint slides or written handouts) makes it difficult for attendees and online viewers to fully comprehend, analyze, and retain presentation information and hampers transparency.
F45:
The city manager does not provide regular, comprehensive reports concerning all aspects of City operations to Council as required in protocol manual. 60
F46:
The Council lacks policy mechanisms and enforcement tools to detect or prevent serial "daisy-chain" violations.
F47:
The City has no formal, mandatory onboarding or ongoing training program for elected officials.
F48:
The absence of training, particularly on the code of conduct, meeting protocols, and financial management, contributes to continued lack of decorum on the dais and impacts City operations.
F49:
The City has kept inconsistent and incomplete training records.
F50:
The lack of financial training by elected officials and the city manager has contributed to a failure in exercising proper fiduciary control over City funds, exemplified by weak internal controls, poor file management, and inconsistent record keeping.
F51:
During Council meetings, the mayor has ignored councilmember calls for a Point of Order, violating City policy and causing disruption and conflict among meeting participants.
F52:
During Council meetings, the councilmembers frequently talk over each other, engage in arguments, use inappropriate language, or mutter asides that disrupt deliberations, without consequences, violating the adopted Protocol Manual and Code of Ethics.
F53:
During public comments, the public has requested the Council “do better,” “stop bickering,” and “do the job you were elected to do,” but the Council has failed to respond to these requests. The rampant lack of civility evident at most Council meetings undermines Council credibility and constituents’ trust in their local government.
F54:
Councilmembers have used print and social media to vent about alleged inappropriate Council activities instead of discussing the issues during public meetings, in part because the mayor cut short their opportunities to speak in public meetings.
F55:
Council’s open animosity, personal attacks, and demonstrated lack of decorum on social media and on the dais, fails to set an example of credible leadership and civility to the community.
F56:
When addressed, breaches of protocol are often treated with the most extreme measures (censure or litigation) rather than a progressive, tiered approach to corrective action, i.e. first using verbal warnings, written warnings, fines, or reprimands that would be much less inflammatory and costly.
F57:
A lack of decorum on the dais, constant bickering, and disrespectful language from councilmembers have turned public meetings into a public embarrassment, discouraging members of the public from engaging in City government. 61
F58:
There is no consistent process for tracking and reporting to the public the implementation status of approved Council motions.
F59:
Council and city manager do recognize employee and staff contributions during public meetings.
F60:
Council approved invoices for contracts the city manager had signed that substantially exceeded his authorization limit of $15,000 for non-emergency spending with no reprimand or consequences for the violation.
Recomendaciones adicionales
31
No vinculadas a hallazgos específicos.
R1:
The Council direct the city manager to adopt an annual budget cycle calendar detailing key dates for departmental submissions, reviews, work sessions, public hearings, and adoption, by December 31, 2026. [F1, F2, F6, F41]
R2:
The Council charge the Finance Committee with assisting the Council and city manager with fiscal oversight, transparency, and major financial transactions, by September 1, 2026. [F1, F2, F3, F4, F6, F7, F8, F10, F11, F12, F14, F15, F16, F28,
R3:
The Council monitor non-essential spending pending adoption of a current year budget, beginning July 1, 2026. [F3, F4]
R4:
The Council implement a detailed plan to address the observations, comments, areas for improvement, and the internal control findings discussed in the October 15, 2025, audit report and October 21, 2025, Council meeting presentation by Richardson and Company, LLC, and provide quarterly status updates until completed, by December 31, 2026. [F7, F8, F9, F10, F11, F12, F14, F15, F16]
R5:
The Council ensure the completion of the fiscal year 2024-2025 and 2025-2026 financial audits within 12 months of completion of the 2023-2024 audit. [F7, F8, F10,
R6:
The Council direct the city manager to address the outdated version of the Financial Policies and Procedures Handbook, strengthen internal controls and financial reporting compliance, and bring a plan to the Council for consideration, by December 31, 2026. [F11, F14, F41]
R7:
The Council direct the city manager to develop a plan to repay all interfund loan agreements, with interest, proposing viable alternatives to repay the loans if there are 62 insufficient funds, and provide status reports to Council annually, beginning December 31, 2026. [F15, F41]
R8:
The Council direct the city manager to establish a framework for recruitment and hiring to standardize documentation of outreach, advertising and vetting, and bring to the Council for consideration by December 31, 2026. [F24, F25, F26]
R9:
The Council direct the city manager to establish a secure, centralized personnel filing system for all current employee files by October 1, 2026. [F24, F25, F26]
R10:
The Council direct the city manager to investigate availability of resources to hire two additional administrative positions in the Finance Department; one dedicated Human Resources position and one position to perform audit and other duties completed by the retired annuitant, by December 31, 2026. [F17, F18, F19, F20, F22,
R11:
The Council direct the city manager to ensure desk procedures are in place for all finance and administrative functions, by December 31, 2026. [F11, F15, F17, F19, F20,
R12:
The Council direct the city manager to certify availability of funds or propose a budget amendment for every agenda item requiring a financial expenditure before it is presented to Council for vote, as required by existing Financial Policies, beginning September 1, 2026. [F3, F4, F6, F28, F29, F31, F34, F35, F36, F39, F41]
R13:
The Council verify all city attorney invoices are reviewed for contractual compliance, identify any billing discrepancy or excessive charges prior to approval, and report findings at public meetings, beginning October 1, 2026. [F29, F30, F31, F33, F34,
R14:
The Council direct the city manager to review the Agreement for City Attorney Services and the Scope of Work—to ensure it clearly defines the desired general counsel services, explicitly lists tasks the attorney should not perform without Council approval, and sets budgetary controls for special counsel legal services—and report
R15:
The Council direct the Finance Committee to prepare a cost-benefit analysis of a contracted vs in-house city attorney and report to Council, by November 1, 2026. [F33,
R16:
The Council direct the city manager to improve future agenda packets by agendizing all informative staff presentations, providing staff reports for substantive items or a written explanation of why they are missing, and include copies of 63 presentation materials for all oral presentations, by October 1, 2026. [F28, F29, F30,
R17:
The Council direct the city clerk to ensure that any PowerPoint presentation or written materials handed out during the Council meetings are appropriately posted to comply with the Brown Act and increase transparency for the public, by September 1, 2026. [F44]
R18:
The Council require the city manager to comply with the Protocol Manual section 7.08 and the Financial Policies section IV.D and provide regular written reports to the Council concerning all aspects of City operations and monthly financial reports, by October 1, 2026. [F1, F2, F3, F4, F7, F8, F10, F12, F14, F15, F16, F17, F18, F28, F29,
R19:
The Council direct the city manager to establish and maintain a process to provide regular status updates at a public meeting on all approved motions, to include actions taken, anticipated next steps, and any changes to timelines or funding, due by November 1, 2026, and quarterly thereafter. [F12, F15, F16, F28, F29, F30, F31, F33,
R20:
The Council direct the city clerk to post meeting minutes on the City’s website no later than 10 days of the Council meeting and provide a separate link to the minutes, so they are easily accessible, starting October 1, 2026. [F42]
R21:
The Council establish a formal plan and framework for training, to include onboarding materials for elected officials, department heads, and administrative officers, to meet the requirements of AB 1234 and SB 827 (ethics, the Brown Act, conflict-of- interest, fiscal and financial training), by December 31, 2026. [F3, F7, F8, F11, F12,
R22:
The Council require the city manager to develop an enhanced training plan for elected officials, department heads, and administrative officers to build a strong, more effective leadership, and to comply with existing laws and adopted City policies, and make results available to the public, by December 31, 2026. [F3, F7, F8, F11, F12, F14,
R23:
The Council direct the city manager to provide newly elected officials with onboarding materials within 30 days of hire so they are aware of existing laws and adopted City policies, and provide proof of completion to Council, beginning January 1, 2027. [F3, F7, F8, F11, F12, F14, F28, F29, F30, F31, F37, F41, F45, F46, F47, F48,
R24:
The Council require the city manager to complete public purchasing, contracting, and municipal budget training now required by the Brown Act and provide proof of completion to Council, by October 1, 2026. [F1, F3, F5, F7, F8, F10, F11, F12, F14,
R25:
The Council direct the city manager to facilitate specialized training for all councilmembers on conflict resolution, professional decorum, Brown Act, financial management, Conflict of Interest, Rosenberg’s Rules of Order, and procedural fairness, by October 1, 2026. [F28, F29, F30, F31, F37, F41, F46, F47, F48, F50, F51, F52, F53,
R26:
The Council direct the city manager to identify and designate a staff person to establish and maintain a formal tracking system to log mandatory training, send reminders to councilmembers and officials with training deadlines and upcoming opportunities, and make results available to the public, by December 31, 2026. [F47,
R27:
The Council submit, upon completion, copies of all training certificates to a secure, centralized repository, to ensure accuracy and ease of retrieval, by October 1, 2026. [F48, F49, F50]
R28:
The Council establish a plan to address the lack of a Code of Conduct policy, separate from the Code of Ethics, that clearly outlines acceptable interaction protocol, with specific consequences for violations, by December 31, 2026. [F52, F53, F54, F55,
R29:
The Council to follow Rosenberg’s Rules of Order to preserve order and decorum at every Council meeting as specified in the municipal code, beginning September 1, 2026. [F52, F53, F54, F55, F57]
R30:
The Council establish a plan for a progressive, tiered approach to corrective action before considering formal censure, by December 31, 2026. [F56]
R31:
The Council establish a plan to hold staff accountable for policy and protocol violations, by December 31, 2026. [F60] 65
Hallazgos & Recomendaciones
2 hallazgos
F1:
The Grand Jury finds the City of Plymouth failed to conduct required audits during the years of 2021 through 2025 as required by CA GC section 53891.
F2:
The city mayor, city council, city manager and the City of Plymouth’s Finance Department have begun to conduct the missing audits. 70
Recomendaciones adicionales
1
No vinculadas a hallazgos específicos.
R1:
To ensure transparency and verify that audits are being conducted, the Amador County Civil Grand Jury recommends that the city management establish a quarterly, “Audit Status Tracker” publicly presented to the city council. This tracker would clearly list all ongoing and completed audits, their status, and progress, by November 1, 2026. [F1, F2] REQUIRED RESPONSE Pursuant to Penal Code sections 933 and 933.05, the following response is required: The City of Plymouth City Council: respond to Findings F1 and F2 and Recommendation R1 within 90 days of receipt of this report. Mail or deliver a hard copy response to: The Honorable J.S. Hermanson Amador County Superior Court 500 Argonaut Lane Jackson, CA 95642 Responses must be submitted to the presiding judge of the Amador County Superior Court in accordance with the provisions of Penal Code section 933.05. Responses must include the information required by Penal Code section 933.05.
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Hallazgos & Recomendaciones
6 hallazgos
F1:
The Vote Center provides accessible parking and is compliant with ADA requirements, equipped with the necessary materials and technology to meet accessibility standards.
F2:
The Elections Office operates in full compliance with current California state election laws and established procedures, maintaining up-to-date policies and security procedures.
F3:
Elections office staff have maintained their California State Elections Official Certification.
F4:
The Amador County Elections Department demonstrated exemplary performance in all aspects of election operations, including ballot preparation, election system configuration, publication of voter materials, community outreach, maintenance of updated training manuals for Election and Vote Center workers, voting‑system security and management, and technical support.
F5:
The Elections Department maintained effective election management controls, reflecting a strong and continued commitment to ensuring voting integrity within Amador County.
F6:
The employees of the Amador County Registrar of Voters Office and the citizen poll workers contributed significant time and effort to ensure county elections are conducted openly, accurately, and impartially.
Recomendaciones adicionales
1
No vinculadas a hallazgos específicos.
R1:
The Grand Jury recognizes the outstanding professional performance in elections operations, voter assistance, tabulation accuracy, procedural integrity, and overall dedication to the election process. Thus, the Grand Jury has no recommendations for action at this time. REQUIRED RESPONSE No response is required. THIS PAGE IS INTENTIONALLY LEFT BLANK AMADOR COUNTY 2025-2026 GRAND JURY 97
Hallazgos & Recomendaciones
4 hallazgos
F1:
Hiring and Promotion Policies Applied. The DSS’s hiring and promotion policies are clearly presented and were consistently followed during the period reviewed. The Grand Jury found no evidence of bias, favoritism, or improper conduct in hiring or promotions.
F2:
Compliance With County Requirements. Hiring practices, promotional processes, and workplace response procedures are being carried out in accordance with applicable county guidelines and adopted policy and procedure manuals.
F3:
Hostile Work Environment Issues Addressed. Previously reported hostile work environment incidents were addressed through corrective disciplinary actions and management intervention already underway prior to this investigation. Documentation provided by department leadership substantiated these actions.
F4:
Policies Accessible; System Transition Nearing Completion. Department policies and procedures are clear, appropriate, and readily accessible. The interruption to access was temporary during the period of documents being transferred to an in-house SharePoint system. This transfer was nearing completion at the time of this investigation and was completed prior to submission of this investigation report. 76
Recomendaciones adicionales
1
No vinculadas a hallazgos específicos.
R1:
The Grand Jury commends the DSS for its work to ensure that its policies and procedures are clear, accessible, and consistently followed. Thus, the Grand Jury has no recommendations for further action. REQUIRED RESPONSE No response is required.