Humboldt County Grand Jury
2009-2010
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Findings & Recommendations
10 findings
F1:
The current methodology for setting the salary level of the Humboldt County Supervisors has resulted in a salary structure significantly above the two “historic” methodologies/comparisons (described in A and B above) which were previously used to determine salary levels. The two abandoned methodologies would have resulted in salary levels 11-24% below today's salary levels.
F2:
The current methodology for setting the salary levels of the Humboldt County Supervisors has resulted in today's salary levels being 78% higher than the average salary of the surrounding and regional counties with similar economies and governance structure.
F3:
The current methodology for setting the salary level of the Humboldt County Supervisors has resulted in today's salary levels being 29% higher than counties within a similar population bracket. 5
F4:
The use of a longevity factor results in unequal pay for equal work. Extra duties and/or workloads, such as the Board Chairmanship, are reasons more properly rewarded with extra pay.
F5:
Some revenues (grant claims) which are still owed to the DHHS by the State, are years late, and there is no clear expectation of when to expect payment, or even assurance that they will someday be paid. DHHS meets with State officials on a monthly basis, but has received little satisfaction.
F6:
Reports to the Grand Jury from DHHS indicate that the department has added 48 positions during the past five years. During this same period, the dollar amount of unpaid claims rose. DHHS has indicated that the department has 20 percent of its job positions unfilled, and that this is evidence of the department's willingness to share the economic burden. 2
F7:
The Grand Jury learned in interviews that for several years the DHHS has drawn significant funds from the General Fund on the expectation of reimbursement by pre-approved grants from the state or federal governments, but the reimbursements have not been forthcoming. The Auditor's office does not question these expenditure orders from DHHS, nor do they track grant claims or reimbursements. As long as the paperwork is in order, they process the payment and cut a check. The Auditor's office does not formally report these trends in unrecovered expenses to the Board of Supervisors.
F8:
The Grand Jury found that the DHHS operates on funds from the county General Fund, much of it based on the award of grants from state and Federal programs. Such grant awards require that the county spend its own funds on the programs, then submit claims for reimbursement at a later time, either on a monthly, quarterly, or annual basis, depending on the terms of the grant. The expectation is that county funds expended at the outset of a program will be reimbursed within, or nearly within, the current fiscal year. The Grand Jury discovered that the DHHS calls upon the Auditor's Office to make DHHS expenditures, and the Auditor does so, with neither department adjusting to a growing backlog of unreimbursed claims. DHHS staff stated that the department does not borrow from the General Fund.
F9:
Neither the Auditor nor DHHS staff have policies that define when a receivable should be regarded as uncollectable and written off the books.
F10:
The Grand Jury reviewed the CPA independent audits of Humboldt County finances performed for fiscal years ending 2006 and 2008. [Reference: 1) County of Humboldt, Single Audit Report, dated June 30, 2006, by Donald R. Reynolds, CPA; and 2) Letter from Donald R. Reynolds, CPA, to Board of Supervisors, dated March 13, 2009.] The following are among the recommendations made in those audits, which relate to the topic of this Grand Jury report: A. The County continues to have unreconciled fund balances. B. The County has not completed, nor set a deadline to complete, a procedures manual. C. The County has not yet developed written policies for wire transfers. D. The County only partially implemented a policy for the handling of petty cash, and there remains a potential for abuse of gift certificates intended for Social Service clients. E. The County does not reconcile receivable reports on a monthly basis. F. The County does not track federal and state grant revenue by grant number; G. County management does not participate in annual financial management training. H. "Management override can completely destroy internal controls. The Board of Supervisors must be willing to provide oversight to elected officials." I. "Unlike most counties, Humboldt County does not have an Audit Committee... a standing committee of the Board of Supervisors." This Grand Jury found that, at the 2008 audit, many of the recommendations of the 2006 audit remain unimplemented, or the county is said to be "working on it."
Additional Recommendations
9
Not linked to specific findings.
R1:
That HCAOG adhere to the two-year requirement for the development of RHNA, as required by State law. This will allow for adequate public participation.
R2:
That HCAOG post meeting notices and agendas beyond the current location at the offices of the Humboldt Transit Authority. Post announcements and publicize minutes in multiple ways so that the
R3:
We found the reliability and validity of the ECERS/IQ scale to be inadequate. We could not find substantial use of ECERS elsewhere after 2003. Evaluations done by the regular ECERS do not take Montessori school requirements into consideration
R4:
We are concerned that F5 emphasizes play groups over preschool activities. Recommendations:
R5:
McKinleyville substation
R6:
Blue Lake P.D. (Dept. was disbanded; patrol was assumed by Sheriff's Dept.) Report: The Grand Jury found most of the facilities to be clean, well-maintained, in good condition, well-managed and adequately staffed. The Grand Jury commends the pride, professionalism, and courtesy exhibited by all the various law enforcement agencies operating within the county, including their management, sworn officers, civilian employees.
R7:
Sheriff's Work Alternative Program (SWAP yard)
R8:
Sheriff's agriculture farm
R9:
Garberville substation and evidence garage City Police Dept. sites: