Kings County Grand Jury
2019-2020
Findings & Recommendations
2 findings
F1:
The Kings County Grand Jury noted the absence of a line item in the budget for the district's annual audits on the HGCSD budget spreadsheet.
F2:
HGCSD has failed to conduct required annual audits since 2013.
Additional Recommendations
2
Not linked to specific findings.
R1:
To foster government transparency and accountability, HGCSD board members should include a line item in the budget for the district's annual audits.
R2:
To foster public confidence in the agencies that serve them, HGCSD must conduct required annual audits. 34
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Findings & Recommendations
3 findings
F1:
Lack of updated policies and procedures. Although policy and procedure manuals were available to the Grand Jury, most are outdated and require management updates. The procedural manual, Cash Handling Procedures, dated April 2018, was available. After investigating, it appeared to not have been a requirement for account clerks to familiarize themselves with the manual.
F2:
Lack of internal and external training. The Grand Jury found that there was no documented formal internal or external training available to newly hired employees or management. 44
F3:
Inconsistent employee use of operational procedures. It was evident that not all employees had a concise understanding of cash handling procedures. Furthermore, account clerks' knowledge of how and why certain transactions were processed varied based on longevity and experience in the position.
Additional Recommendations
3
Not linked to specific findings.
R1:
All outdated policies and procedures manuals should be updated by January 15th, 2021. Review policies and procedures manual annually or when significant changes are mandated.
R2:
Although it is noted that the Finance Department does conduct initial on-the-job training, it is recommended that the finance manager and director create a new employee training manual. Create internal training that covers departmental updates as needed as well as internal cross training. Make external training available, if feasible, within departmental annual budget constraints.
R3:
Require all employees to sign a certificate of training for cash handling procedures and other training as provided. During annual performance reviews address any updates to policies and procedures. COMMENTS Throughout the investigation, the City of Lemoore Finance Department has been proactive in identifying procedural issues within the department and making improvements. The department is commended.
Findings & Recommendations
3 findings
F1:
The Grand Jury found that SATF failed to effectively address tripping hazards along main, heavily traveled foot traffic areas that have not been maintained in a manner conducive to staff and public safety.
F2:
The Plant Operations department does not provide a line-item budget for walkway maintenance and repair.
F3:
Failure to complete the location of injury on required Form 3066 and follow-up to insure the cause of the issue is corrected.
Additional Recommendations
2
Not linked to specific findings.
R2:
The Plant Operations department should include line items in their budget for walkway maintenance and reparrs.
R3:
Training for the employees on how to properly fill out Form 3066 regarding the work area, including the specific location and alert the Plant Operations Department per policy and procedures. 27