Humboldt County Grand Jury
2018-2019
Findings & Recommendations
2 findings
F1:
The inability of some public entities to meet the response timeframes required by the Penal Code is indicative of a problem. (R1, R2)
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends all entities carefully review the Penal Code requirements for responses to Findings and Recommendations. (F1)
R2:
Humboldt County Civil Grand Jury will clarify the language in the cover letters used for required and invited responses, and request responses in electronic format. The goal is to encourage civil involvement and cooperation for the betterment of our local government. (F1, F2)
F2:
The lack of responses from invited (non-mandatory) public entities is troubling in that it appears those entities do not value the public oversight process. (R2)
Related Recommendations (1)
R2:
Humboldt County Civil Grand Jury will clarify the language in the cover letters used for required and invited responses, and request responses in electronic format. The goal is to encourage civil involvement and cooperation for the betterment of our local government. (F1, F2)
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Findings & Recommendations
14 findings
F1:
The Humboldt County Civil Grand Jury acknowledges the hard work and dedication of the staff providing mental health care within the Humboldt County Correctional Facility given their limited resources.
F2:
There is a lack of mental health providers willing to work for the County Department of Health and Human Services. 14
Related Recommendations (1)
R1:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services develop a more comprehensive, modern, aggressive, and nationwide recruitment and hiring plan for permanent psychiatrists, nurse practitioners, and clinicians who focus on the mentally ill population in the Humboldt County Correctional Facility. This action should be completed by January 15, 2020. (F2, F3, F4, F5)
F3:
Humboldt County Correctional Facility staff are hindered in their tasks by the inability of the Department of Health and Human Services to recruit and retain permanent clinical staff.
Related Recommendations (1)
R1:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services develop a more comprehensive, modern, aggressive, and nationwide recruitment and hiring plan for permanent psychiatrists, nurse practitioners, and clinicians who focus on the mentally ill population in the Humboldt County Correctional Facility. This action should be completed by January 15, 2020. (F2, F3, F4, F5)
F4:
The amount of time the Psychiatrist provides direct patient care to inmates per week is inadequate.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services develop a more comprehensive, modern, aggressive, and nationwide recruitment and hiring plan for permanent psychiatrists, nurse practitioners, and clinicians who focus on the mentally ill population in the Humboldt County Correctional Facility. This action should be completed by January 15, 2020. (F2, F3, F4, F5)
R2:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services have a psychiatrist assigned to the Humboldt County Correctional Facility 40 hours per week. This action should be completed by January 15, 2020. (F4)
F5:
The amount of time mental health clinicians are available in the Humboldt County Correctional Facility is insufficient.
Related Recommendations (1)
R1:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services develop a more comprehensive, modern, aggressive, and nationwide recruitment and hiring plan for permanent psychiatrists, nurse practitioners, and clinicians who focus on the mentally ill population in the Humboldt County Correctional Facility. This action should be completed by January 15, 2020. (F2, F3, F4, F5)
F6:
Department of Health and Human Services and Humboldt County Correctional Facility mental health staff are negatively impacted by a lack of dedicated therapeutic environments and counseling to provide care as required by law.
Related Recommendations (1)
R3:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services seek funding to provide physical space and professionals for specialized clinics, substance abuse programs, and increased therapeutic counseling inside the Humboldt County Correctional Facility. This action should be completed by January 15, 2020. (F6)
F7:
There is a lack of direction to clinical staff about who has the legal authority to prescribe treatment orders for inmates in need of mental health treatment.
Related Recommendations (1)
R5:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services ensure that all treatment orders are followed and carried out as prescribed by legally authorized personnel and that those policies and procedures recommended in R4 are current and follow the State law to limit the County’s legal liability. This action should be completed by October 1, 2019. (F7)
F8:
The lack of written policies and procedures concerning the care of mentally ill inmates at Humboldt County Correctional Facility inhibits the ability to provide quality mental health care.
Related Recommendations (1)
R4:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services Director of Mental Health Services shall ensure that written policies and procedures regarding the care of mentally ill inmates in the Humboldt County Correctional Facility be developed and distributed with appropriate training to all staff. This action should be completed by October 1, 2019. (F8)
F9:
Difficulty in differentiating between drug induced behavior and mental health issues can lead to treatment errors.
Related Recommendations (1)
R6:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services provide additional training to law enforcement and correctional staff to better identify the differences between drug induced and mental health issues. This action should be completed by October 1, 2019. (F9, F13)
F10:
There is a lack of agreement of the roles and responsibilities between the Patient’s Rights Advocate and the Department of Health and Human Services Mental Health Administration.
Related Recommendations (1)
R7:
The Humboldt County Civil Grand Jury recommends that Department of Health and Human Services write and implement policies and procedures regarding legally defined rights of mentally ill inmates. This action should be completed by October 1, 2019. (F10)
F11:
There are few long-term mental health plans in place for dealing with inmates serving extended sentences.
Related Recommendations (1)
R8:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services implement the new California Department of State Hospitals Diversion Program as it applies to Assembly Bill 1810 and the mentally ill. This action should be completed by January 15, 2020. (F11)
F12:
The inmate mental health transition plan for ongoing care after discharge from the Humboldt County Correctional Facility is incomplete.
Related Recommendations (1)
R9:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services complete and implement the mental health transition plan that is currently being developed for after inmate release. This action should be completed by October 1, 2019. (F12) 16
F13:
The legal 5150 implementation in both the Humboldt County Correctional Facility and Sempervirens is at times in dispute amongst Department of Health and Human Services staff and local law enforcement agencies.
Related Recommendations (3)
R6:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services provide additional training to law enforcement and correctional staff to better identify the differences between drug induced and mental health issues. This action should be completed by October 1, 2019. (F9, F13)
R10:
The Humboldt County Civil Grand Jury recommends the legalities of the 5150 protocols and processes be reviewed and studied by all local law enforcement agencies in the County. This action should be completed by October 1, 2019. (F13)
R11:
The Humboldt County Civil Grand Jury recommends the Department of Health and Human Services and the Humboldt County Correctional Facility improve the implementation of the 5150 process by requiring and providing specific training to all local law enforcement agencies and the Humboldt County Correctional Facility staff to ensure compliance with the law. This action should be completed by January 15, 2020. (F13)
F14:
There is a lack of sufficient Department of Health and Human Services administrative involvement in the treatment and care of mentally ill inmates in Humboldt County Correctional Facility.
Related Recommendations (1)
R12:
The Humboldt County Civil Grand Jury recommends Department of Health and Human Services make mental health services within the Humboldt County Correctional Facility a higher priority. This action should be completed by October 1, 2019 (F14)
Findings & Recommendations
12 findings
F1:
Existing shelters have restrictions that prevent use by significant segments of the homeless population.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve revisions to the Housing Element that provide for shelter solutions and affordable housing. (F1, F3, F4)
R2:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct DHHS or the Housing Trust Fund and Homelessness Solutions Committee to work with existing shelters to reduce barriers, such as accommodating significant others, pets, and personal storage. This should be completed by September 4, 2019. (F1)
F2:
The Housing First emphasis on creating affordable permanent housing does not address the problem of an immediate need for shelter while waiting for permanent housing to become available.
Related Recommendations (1)
R4:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors expand the role of the Housing Trust Fund and Homelessness Solutions Committee to more fully include recommending non brick and mortar projects for immediate sheltering needs. This should be completed by September 4, 2019. (F2, F6, F7)
F3:
The number of individuals and families who are currently homeless far exceeds the number of available permanent affordable housing units.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve revisions to the Housing Element that provide for shelter solutions and affordable housing. (F1, F3, F4)
R10:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors and Eureka City Council direct staff to develop plans to provide financial incentives to build Accessory Dwelling Units (ADUs) for homeless or very low income residents. This should be completed by September 4, 2019. (F3, F4)
F4:
The production rate of affordable housing units is insufficient to meet the needs of the County’s residents and homeless.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve revisions to the Housing Element that provide for shelter solutions and affordable housing. (F1, F3, F4)
R10:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors and Eureka City Council direct staff to develop plans to provide financial incentives to build Accessory Dwelling Units (ADUs) for homeless or very low income residents. This should be completed by September 4, 2019. (F3, F4)
F5:
The County and City of Eureka’s failure to hold regular meetings of their inter-government Leadership Group has resulted in a lack of collaboration between them regarding homelessness.
Related Recommendations (1)
R8:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors and Eureka City Council Leadership Group resume meeting at least monthly to address homelessness and other shared issues. This should be completed by October 1, 2019. (F5)
F6:
The Housing Trust Fund and Homelessness Solutions Committee is hampered by the dual objectives of addressing the shortage of permanent affordable housing and short term sheltering needs.
Related Recommendations (2)
R4:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors expand the role of the Housing Trust Fund and Homelessness Solutions Committee to more fully include recommending non brick and mortar projects for immediate sheltering needs. This should be completed by September 4, 2019. (F2, F6, F7)
R5:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors update the resolution creating the Humboldt Trust Fund and Homelessness Solutions Committee to clarify its responsibilities are to address both affordable housing and immediate sheltering projects. This should be completed by September 4, 2019. (F6)
F7:
The Housing Trust Fund and Homelessness Solutions Committee lacks sufficient funds to accomplish its goals and there is no ongoing funding source.
Related Recommendations (3)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors provide an ongoing funding source for the Housing Trust Fund and Homelessness Solutions Committee. This should be completed by November 1, 2019. (F7)
R4:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors expand the role of the Housing Trust Fund and Homelessness Solutions Committee to more fully include recommending non brick and mortar projects for immediate sheltering needs. This should be completed by September 4, 2019. (F2, F6, F7)
R9:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct the Department of Health and Human Services to allocate a portion of flexible funds for homeless solutions to the Housing Trust Fund and Homelessness Solutions Committee to 25 provide shelter services for homeless populations not presently being served. This should be completed by December 2, 2019. (F7)
F8:
Existing day centers are insufficient to meet the needs of the Humboldt County homeless population.
Related Recommendations (1)
R6:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors and Eureka City Council work together to identify locations for a homeless day center program. This should be completed by November 1, 2019. (F8)
F9:
Safe parking programs would address an immediate need for the hundreds of people living in their vehicles in Humboldt County.
Related Recommendations (1)
R7:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors and Eureka City Council work together to identify locations for and implement supervised safe parking programs. This should be completed by December 1, 2019. (F9)
F10:
The Grand Jury commends the City of Arcata for evaluating a safe parking program for families. 24
F11:
The Grand Jury commends the work of the County and City of Eureka planning departments in drafting Housing Elements that are creative, forward-thinking, and reflective of the community’s values and input.
F12:
The Grand Jury commends the work of our many excellent and dedicated nonprofit homeless service agencies in the face of the County’s challenging homeless problem.
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Findings & Recommendations
11 findings
F1:
Citations and arrests of homeless have not resulted in reducing the overall number of unhoused people in the City of Eureka.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends representatives from the Eureka City Council, Eureka Police Department, homeless advocacy groups, and the homeless community form a committee to review the following ordinances (EMC 131.30, EMC 130.30, EMC 130.14, EMC 130.13, EMC 130.12, EMC 130.10, EMC 130.06, EMC 130.01, EMC 93.03, EMC 93.02) by October 1, 2019. (F1, F5, F6, F8) 15
R4:
The Humboldt County Civil Grand Jury recommends Eureka City Council consider suspending enforcement of the ordinances identified in R2 until the review in R3 is completed. This action should be completed by March 16, 2020. (F1, F5, F6, F8)
F2:
Citations and arrests complicate the problem by making it more difficult for people to find work and qualify for housing.
Related Recommendations (3)
R2:
The Humboldt County Civil Grand Jury recommends the committee in R1 evaluate the above ordinances and identify those for which the homeless have no options to avoid violating them. This action should be completed by December 16, 2019. (F2, F4, F5, F6)
R5:
The Humboldt County Civil Grand Jury recommends Humboldt County and the City of Eureka collaborate to provide storage sites for the homeless to use at strategic locations. This action should be completed by December 2, 2019. (F2, F5)
R10:
The Humboldt County Civil Grand Jury recommends the City of Eureka develop plans to enable homeless individuals the opportunities to reduce and waive fees from citations through volunteer community service. This action should be completed by January 15, 2020. (F2, F6)
F3:
The financial cost of criminalizing the homeless far exceeds the cost of providing services that transition people into housing and a stable living situation.
Related Recommendations (2)
R3:
The Humboldt County Civil Grand Jury recommends for those ordinances identified in
R7:
The Humboldt County Civil Grand Jury recommends the City of Eureka work with Humboldt County for support to increase affordable housing development and rentals by December 2, 2019. (F3, F4, F8)
F4:
The City of Eureka and Humboldt County governments are not effectively working together in coordination to solve the problem of homelessness.
Related Recommendations (3)
R2:
The Humboldt County Civil Grand Jury recommends the committee in R1 evaluate the above ordinances and identify those for which the homeless have no options to avoid violating them. This action should be completed by December 16, 2019. (F2, F4, F5, F6)
R7:
The Humboldt County Civil Grand Jury recommends the City of Eureka work with Humboldt County for support to increase affordable housing development and rentals by December 2, 2019. (F3, F4, F8)
R9:
The Humboldt County Civil Grand Jury recommends the City of Eureka and Humboldt County collaborate to conduct leadership group meetings at least monthly to address homelessness and other shared issues. This should be completed by October 1, 2019. (F4)
F5:
Criminalizing behavior that is largely part of being human, increases the misery of those being targeted.
Related Recommendations (5)
R1:
The Humboldt County Civil Grand Jury recommends representatives from the Eureka City Council, Eureka Police Department, homeless advocacy groups, and the homeless community form a committee to review the following ordinances (EMC 131.30, EMC 130.30, EMC 130.14, EMC 130.13, EMC 130.12, EMC 130.10, EMC 130.06, EMC 130.01, EMC 93.03, EMC 93.02) by October 1, 2019. (F1, F5, F6, F8) 15
R2:
The Humboldt County Civil Grand Jury recommends the committee in R1 evaluate the above ordinances and identify those for which the homeless have no options to avoid violating them. This action should be completed by December 16, 2019. (F2, F4, F5, F6)
R4:
The Humboldt County Civil Grand Jury recommends Eureka City Council consider suspending enforcement of the ordinances identified in R2 until the review in R3 is completed. This action should be completed by March 16, 2020. (F1, F5, F6, F8)
R5:
The Humboldt County Civil Grand Jury recommends Humboldt County and the City of Eureka collaborate to provide storage sites for the homeless to use at strategic locations. This action should be completed by December 2, 2019. (F2, F5)
R6:
The Humboldt County Civil Grand Jury recommends Humboldt County and the City of Eureka collaborate to provide additional public restrooms/porta potties throughout the community and to extend the hours for existing facilities. This action should be completed September 30, 2019. (F5, F8)
F6:
The pressure to enact and enforce selective laws creates a moral quagmire for all involved.
Related Recommendations (4)
R1:
The Humboldt County Civil Grand Jury recommends representatives from the Eureka City Council, Eureka Police Department, homeless advocacy groups, and the homeless community form a committee to review the following ordinances (EMC 131.30, EMC 130.30, EMC 130.14, EMC 130.13, EMC 130.12, EMC 130.10, EMC 130.06, EMC 130.01, EMC 93.03, EMC 93.02) by October 1, 2019. (F1, F5, F6, F8) 15
R2:
The Humboldt County Civil Grand Jury recommends the committee in R1 evaluate the above ordinances and identify those for which the homeless have no options to avoid violating them. This action should be completed by December 16, 2019. (F2, F4, F5, F6)
R4:
The Humboldt County Civil Grand Jury recommends Eureka City Council consider suspending enforcement of the ordinances identified in R2 until the review in R3 is completed. This action should be completed by March 16, 2020. (F1, F5, F6, F8)
R10:
The Humboldt County Civil Grand Jury recommends the City of Eureka develop plans to enable homeless individuals the opportunities to reduce and waive fees from citations through volunteer community service. This action should be completed by January 15, 2020. (F2, F6)
F7:
Dispersing homeless encampments creates roadblocks to providing services by making it more difficult to reach the people in need of them.
Related Recommendations (1)
R8:
The Humboldt County Civil Grand Jury recommends the city of Eureka and Humboldt County collaborate to develop a plan to create and fund short term shelter and transitional housing solutions. This action should be completed by October 15, 2019. (F7)
F8:
Continuing to cite and arrest homeless individuals participating in the activities of daily living will not improve the available housing inventory.
Related Recommendations (4)
R1:
The Humboldt County Civil Grand Jury recommends representatives from the Eureka City Council, Eureka Police Department, homeless advocacy groups, and the homeless community form a committee to review the following ordinances (EMC 131.30, EMC 130.30, EMC 130.14, EMC 130.13, EMC 130.12, EMC 130.10, EMC 130.06, EMC 130.01, EMC 93.03, EMC 93.02) by October 1, 2019. (F1, F5, F6, F8) 15
R4:
The Humboldt County Civil Grand Jury recommends Eureka City Council consider suspending enforcement of the ordinances identified in R2 until the review in R3 is completed. This action should be completed by March 16, 2020. (F1, F5, F6, F8)
R6:
The Humboldt County Civil Grand Jury recommends Humboldt County and the City of Eureka collaborate to provide additional public restrooms/porta potties throughout the community and to extend the hours for existing facilities. This action should be completed September 30, 2019. (F5, F8)
R7:
The Humboldt County Civil Grand Jury recommends the City of Eureka work with Humboldt County for support to increase affordable housing development and rentals by December 2, 2019. (F3, F4, F8)
F9:
Data gathering about the homeless community is inadequate, inconsistent, and inaccurate.
Related Recommendations (1)
R12:
The Humboldt County Civil Grand Jury recommends the City of Eureka, Eureka Police Department, Humboldt County Board of Supervisors, and the Humboldt County Department of Health and Human Services develop a comprehensive process of gathering demographic data about the entire homeless population. This data gathering and analysis 16 could more accurately assist in the development of laws and policies and help educate the public about the homeless community. (F9)
F10:
The Mobile Intervention Services Team could be more effective with additional law enforcement team members.
Related Recommendations (1)
R11:
The Humboldt County Civil Grand Jury recommends the Eureka City Council allocate funding for additional law enforcement members for the Mobile Intervention Service Team. This action is to be completed by January 30, 2020. (F10)
F11:
We commend those committed to solving the issue of homelessness who are working hard, yet struggling to find viable solutions.
Findings & Recommendations
15 findings
F1:
Continued diligence, cooperation, and teamwork among the Auditor-Controller, the County Administrative Office, and all Department Heads is vital in balancing the financial sources and revenues in the budget.
Related Recommendations (5)
R9:
The Humboldt County Civil Grand Jury recommends that the County Administrative Office participate in Cost Allocation Plan training conducted by the State so the Cost Allocation Plan is properly implemented. This should be completed by October 1, 2019. (F1, F13, F14, F16)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F2:
The County lacks a year-end reporting process established to guarantee that all Generally Accepted Accounting Practices (GAAP) entries are made for financial reporting.
Related Recommendations (2)
R2:
The Humboldt County Civil Grand Jury recommends that the Auditor-Controller’s Office develop and maintain a “timelines” metric for measuring the response time and compliance for departments to complete all Generally Accepted Accounting Principles (GAAP) entries necessary for financial reporting in preparation for the external auditor. This report should be presented to the Board of Supervisors to direct the County Administrative Office to take the 17 necessary measures to enforce future compliance. This should be completed by October 1, 2019. (F2)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
F3:
The financial reports currently available to the County Administrative Office and Auditor-Controller are inadequate to produce a balanced budget.
Related Recommendations (4)
R7:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding for MAXCAP or equivalent software if deemed necessary by the Auditor-Controller. This should be completed by January 15, 2020. (F3, F4, F13, F14)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F4:
The tracking of the funding sources and uses are not being adequately documented for numerous programs and departments.
Related Recommendations (6)
R4:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors review its recent decision to transfer the Payroll responsibilities from the Auditor-Controller’s Office to the Human Resources Department. This should be completed by October 1, 2019. (F1, F13, F14,
R7:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding for MAXCAP or equivalent software if deemed necessary by the Auditor-Controller. This should be completed by January 15, 2020. (F3, F4, F13, F14)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F5:
Identification and reclassification of County trust funds are essential to improve transparency and accountability.
Related Recommendations (1)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F6:
The miscellaneous revenue account has been used, and is continuing to be used, to include revenues that should be posted in specific accounts. 16
Related Recommendations (1)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F7:
Improved diligence, cooperation, and teamwork are vital in determining the appropriate object code listings required for the proper management of Inter-Fund transfers.
Related Recommendations (2)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F8:
The Accounting Services Improvement Working Group was formed to develop the Auditor-Controller Policies and Procedures for all County departments. This committee is not functioning as envisioned by the consultants.
Related Recommendations (4)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F9:
The ONESolution software is complex and requires extensive training in the involved departments. This training would address several of the shortcomings of the County’s budgeting and required accounting functions. Fl0. At the time of this report, there is a lack of software training provided by ONESolution contractors and inadequate communication among County departments regarding responsibility for that training.
Related Recommendations (1)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
F11:
The County has adopted a Capital Asset Policy but has not implemented this policy.
Related Recommendations (1)
R16:
The Humboldt County Civil Grand Jury recommends the Capital Asset Policy that has been adopted by the County be implemented by January 15, 2020. (F11)
F12:
The Auditor-Controller's Office lacks the staff to provide and implement training plans for its employees.
Related Recommendations (3)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors ensure that the Auditor-Controller's Office is fully funded so that the staffing and functions of the office can be fulfilled with due diligence. This should be completed by January 15, 2020. (F12, F15)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R14:
The Humboldt County Civil Grand Jury recommends the County Administrative Office reconvene the Accounting Services Improvement Working Group and that it conduct regular meetings to implement consultants’ recommendations. This should be completed by October 1, 2019. (F1, F3, F4, F5, F6, F7, F8, F12)
F13:
Proper training is lacking in most County Departments regarding the government accounting requirements related to the responsibilities of their office.
Related Recommendations (8)
R5:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office review the payroll systems master file change log, showing all changes made to the payroll information and ensure it reflects accurate and complete information. This should be completed by October 1, 2019. (F13, F14, F16)
R6:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office analyze payroll registers obtained from the Payroll Department to ensure it has sufficient information for monitoring payroll disbursements each pay period. This should be completed by October 1, 2019. (F13, F14, F16)
R7:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding for MAXCAP or equivalent software if deemed necessary by the Auditor-Controller. This should be completed by January 15, 2020. (F3, F4, F13, F14)
R8:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding and direct the County Administrative Office to hire an accountant in the County Administrative Office to ensure compliance with basic accounting principles as outlined by the State. This should be completed by October 1, 2019. (F13, F14, F16)
R9:
The Humboldt County Civil Grand Jury recommends that the County Administrative Office participate in Cost Allocation Plan training conducted by the State so the Cost Allocation Plan is properly implemented. This should be completed by October 1, 2019. (F1, F13, F14, F16)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
R12:
The Humboldt County Civil Grand Jury recommends that outside Information Technology training consultants be retained on a regularly scheduled basis to provide ongoing accounting 18 software training to all appropriate department staff. A regular schedule should be in place by October 1, 2019. (F1, F2, F3, F4, F8, F9, F10, F12, F13)
R13:
The Humboldt County Civil Grand Jury recommends that software training for County Department staff be contracted into future software purchases and implementations. This should be completed each time a contract is negotiated and signed. (F1, F2, F3, F4, F5, F6, F7, F8, F9,
F14:
The Auditor-Controller Office has encountered a lack of cooperation from County staff in its efforts to carry out its legal responsibilities, and has raised specific concerns about its working relationship with the Human Resources Payroll Office.
Related Recommendations (7)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct the Auditor-Controller’s office to conduct an audit of the Human Resources Payroll Office. This should be completed by October 1, 2019. (F14, F16)
R5:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office review the payroll systems master file change log, showing all changes made to the payroll information and ensure it reflects accurate and complete information. This should be completed by October 1, 2019. (F13, F14, F16)
R6:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office analyze payroll registers obtained from the Payroll Department to ensure it has sufficient information for monitoring payroll disbursements each pay period. This should be completed by October 1, 2019. (F13, F14, F16)
R7:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding for MAXCAP or equivalent software if deemed necessary by the Auditor-Controller. This should be completed by January 15, 2020. (F3, F4, F13, F14)
R8:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding and direct the County Administrative Office to hire an accountant in the County Administrative Office to ensure compliance with basic accounting principles as outlined by the State. This should be completed by October 1, 2019. (F13, F14, F16)
R9:
The Humboldt County Civil Grand Jury recommends that the County Administrative Office participate in Cost Allocation Plan training conducted by the State so the Cost Allocation Plan is properly implemented. This should be completed by October 1, 2019. (F1, F13, F14, F16)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
F15:
Assets in the County Treasury are not being audited on a regular schedule due to a significant lack of staffing in the Auditor-Controller's Office.
Related Recommendations (3)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors ensure that the Auditor-Controller's Office is fully funded so that the staffing and functions of the office can be fulfilled with due diligence. This should be completed by January 15, 2020. (F12, F15)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R15:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller and the County Administrative Office complete the reconciliation of all trust funds in every department within the County. This should be completed by October 1, 2019. (F1, F4, F5, F6, F8, F14,
F16:
There is a high risk of fraud in a number of County departments due to their poor cash handling policies and procedures, improper accounting, and lack of accountability.
Related Recommendations (7)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct the Auditor-Controller’s office to conduct an audit of the Human Resources Payroll Office. This should be completed by October 1, 2019. (F14, F16)
R5:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office review the payroll systems master file change log, showing all changes made to the payroll information and ensure it reflects accurate and complete information. This should be completed by October 1, 2019. (F13, F14, F16)
R6:
The Humboldt County Civil Grand Jury recommends the Auditor-Controller’s Office analyze payroll registers obtained from the Payroll Department to ensure it has sufficient information for monitoring payroll disbursements each pay period. This should be completed by October 1, 2019. (F13, F14, F16)
R8:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors approve funding and direct the County Administrative Office to hire an accountant in the County Administrative Office to ensure compliance with basic accounting principles as outlined by the State. This should be completed by October 1, 2019. (F13, F14, F16)
R9:
The Humboldt County Civil Grand Jury recommends that the County Administrative Office participate in Cost Allocation Plan training conducted by the State so the Cost Allocation Plan is properly implemented. This should be completed by October 1, 2019. (F1, F13, F14, F16)
R10:
The Humboldt County Civil Grand Jury recommends the Treasurer’s Office continue to work with Auditor-Controller’s Office to establish and implement Cash Handling Procedures by October 1, 2019. (F1, F3, F4, F8, F14, F15, F16)
R11:
The Humboldt County Civil Grand Jury recommends that consultants specializing in organizational communication and team building be retained to train staff and management in the (as a minimum): Auditor-Controller’s Office, County Administrative Office, Human Resources Office, Information Technology Office, and Department of Health and Human Services. This should be done by October 1, 2019. (F1, F4, F7, F8, F13, F16)
Additional Recommendations
5
Not linked to specific findings.
R17:
Consultant’s Findings: It is important to provide training to ACO staff to guarantee property tax responsibilities are performed in a timely and accurate manner. CG Recommendation: Tax staff be allowed to attend the quarterly property tax manager’s meetings to stay current on property tax changes and other forms of property tax training also be made available to tax staff, such as the Property Tax Manual, Megabyte training, Megabyte user group meetings (including the annual meeting). However, the best type of property tax training is one-on-one training on the job. So it is important to share the property tax institutional knowledge with at least two staff members and a manager to protect the County from losing such knowledge. In the alternative, hands on training with a similar County using Megabyte would be helpful. Unfortunately, not all counties have made the same elections and therefore, property taxes may calculate differently county to county. CAO Staff Follow-up Response: Auditor-Controller staff have been allowed and will continue to be allowed to attend property tax manager’s meetings, Megabyte meetings and other property tax training. An additional accountant is being trained on property tax duties and there has been some cross training of other Auditor-Controller staff. The Auditor-Controller will continue to train current and additional staff as much as time and workload will allow. Grand Jury Discussion: During our investigation we learned that the Auditor-Controller staff has been receiving ongoing training, has access to the Property Tax Manual, and is fully involved with all property tax manager meetings.
R18:
Consultant’s Findings: General Training - Adequately trained staff is vital in operating an effective and efficient Auditor-Controller’s Office. Training, in general, is lacking. At the time of the study by the consultant there was no internal training on ONESolution or other software being used by the County. The County should hire trainers, or increase the capacity of Information Technology to provide training classes for all County employees, especially ONESolution. CG Recommendation: The County make a commitment to invest in the Auditor-Controller Staff and County staff through training, both internally and externally. CAO Staff Follow-up Response: The FY 2018-19 Auditor-Controller budget has funding allocated for training. The interim Auditor-Controller and Assistant Auditor-Controller are working with staff to identify and schedule appropriate training. The Auditor’s office will work with the CAO on providing ongoing internal training. Grand Jury Discussion: Training is planned for County staff on ONESolution, the accounting software. A contractor will conduct the training onsite. That training schedule has not yet been established.
R19:
Consultant’s Findings: Government Code Section 26883 - The Board of Supervisors has the power to require the County Auditor-Controller to audit the accounts and records of any department, office, board of institution under its control and any district funds kept in the County Treasury. CG Recommendation: Upon the completion of the Cooperative Personnel Services Staffing Review that the CAO revisit the Auditor-Controller’s budget to guarantee that sufficient appropriations are provided to the Auditor-Controller to perform the duties of the Controller. CAO Staff Follow-up Response: At this time the Board of Supervisors has not requested or required that the Auditor-Controller audit the accounts and records of any departments. It is anticipated that if a request of this type was made by the Board sufficient funding would be provided. Grand Jury Discussion: The Auditor-Controller’s staff needs to have the necessary resources allocated in order to perform auditing functions. The Civil Grand Jury learned from several interviews that this office is severely understaffed.
R20:
Consultant’s Findings: Government Code Section 26909 - states the County Auditor-Controller shall make or contract with a certified public accountant (CPA) or public accountant (PA) to make an annual audit of the accounts and records of every special district within the county for which an audit by a CPA or PA is not otherwise provided. CG Recommendation: The Auditor-Controller assign a staff member to establish the process for tracking and enforcing this requirement. CAO Staff Follow-up Response: Auditor staff is currently working on a system to track and enforce this regulation. The Auditor-Controller is also working with special districts on 14 alternative audit options allowed by Government Code such as less frequent audits, financial reviews and financial compilations. Grand Jury Discussion: Government Code Section 26909 is clear that this process must be followed to account for all funds in the special districts such as fire and water districts. Less frequent audits are not an option until an operative system to track and enforce this regulation is in place.
R21:
Consultant’s Findings: Government Code Section 26920 — states that the county auditor shall perform or cause to be performed, at least once each quarter, a review of the treasurer's statement of assets in the county treasury. At least annually, the county auditor, shall perform or cause to be performed an audit of the assets in the county treasury and express an opinion whether the treasurer's statement of assets is presented fairly and in accordance with generally accepted accounting principles. This annual audit replaces one of the earlier mentioned quarterly reviews. I recommend that the Auditor-Controller assign a staff member to establish the process for performing this requirement. CG Recommendation: The Auditor-Controller assign a staff member to establish the process for performing this requirement. CAO Staff Follow-up Response: The interim Auditor-Controller has assigned a staff member this task. Grand Jury Discussion: It is fundamental that the County Treasurer’s statement of assets in the County treasury be audited on a regular basis. According to the Auditor-Controller’s Office assigned this task, the work is not being performed due to a lack of staffing. In contrast, staff in the County Administrative Office claims that staff have been assigned to perform this work. There is an apparent lack of coordination and communication between County offices. This is of concern to the Civil Grand Jury as it has the potential to affect operational capability. Failure to perform this task could result in a lack of accountability, and errors, in the County budget. CLA Audit Report for the Year Ending June 30, 2018 After completing this review of the Consultant Findings and Recommendations as well as the County Administrative Office responses to those, this Civil Grand Jury reviewed the upcoming CLA report for the year ending June 30, 2018. We made note of one of the findings and recommendations that we believe was substantiated by our investigation. CLA Findings – Payroll Controls and Segregation of Duties: Subsequent to the fiscal year, the County moved the payroll department from the auditor-controller’s office to human resources. Upon discussion with the payroll department, internal controls have not changed, and the payroll department provides prelist reports to all individual departments, including the Auditor-Controller’s Office, for review prior to processing payroll each period. However, the 15 transfer of the payroll department to human resources could present a greater risk of fraud due to the lack of segregation of duties since the human resources department now has the capability to add new employees, determine salary and wage rates, adjust salary and wage rates in the system, and process payroll. CLA Recommendations: The auditor-controller’s office work closely with the payroll department to ensure controls have been established to address any segregation of duties, issues and increased fraud risk. For example, the payroll systems master file change log, showing all changes made to the payroll information, should be reviewed by management outside the payroll department to ensure it reflects accurate and complete information. The auditor-controller’s office should also analyze payroll registers obtained from the payroll department to ensure they have sufficient information for monitoring payroll disbursements each pay period. Grand Jury Discussion: The Human Resources Payroll Department is not working adequately with the Auditor-Controller’s Office to monitor and audit the payroll to ensure controls have been established to address any segregation of duties and increased fraud risk. The Auditor-Controller’s Office lacks the data needed to analyze payroll registers obtained from the Payroll Department and to ensure they have sufficient information for monitoring payroll disbursements each pay period.
Findings & Recommendations
4 findings
F1:
Humboldt County is again not on course to meet its contractual obligations to make identified public facilities accessible to people with disabilities.
Related Recommendations (1)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct staff to conduct a review of the County’s compliance with the Americans with Disabilities Act Decree to better understand the problems encountered so they may be avoided in the future. This review and report should be completed by December 1, 2019. (F1, F2, F3)
F2:
Humboldt County is not on course to remediate all public facilities identified in the Consent Decree by the deadline of June 7, 2019.
Related Recommendations (1)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct staff to conduct a review of the County’s compliance with the Americans with Disabilities Act Decree to better understand the problems encountered so they may be avoided in the future. This review and report should be completed by December 1, 2019. (F1, F2, F3)
F3:
Humboldt County is not on course to remediate all curb ramps by the Consent Decree deadline of September 7, 2019.
Related Recommendations (1)
R3:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct staff to conduct a review of the County’s compliance with the Americans with Disabilities Act Decree to better understand the problems encountered so they may be avoided in the future. This review and report should be completed by December 1, 2019. (F1, F2, F3)
F4:
Information that the progress of the remediation was behind Department of Justice contractual deadlines was never provided by the County Administrative Office staff in a transparent and timely manner in any open Board of Supervisors meeting.
Related Recommendations (2)
R1:
The Humboldt County Civil Grand Jury recommends the Board of Supervisors direct County Administrative Office staff to present transparent and complete quarterly status reports on all Americans with Disabilities Act projects in open meetings of the Board of Supervisors. This action should be completed by October 15, 2019. (F4) 6
R2:
The Humboldt County Civil Grand Jury recommends these reports in R1 be prepared by a certified Project Management Professional. This action should be completed by October 15, 2019. (F4)