Modoc County Grand Jury
2002-2003
Findings & Recommendations
9 findings
F1:
Auditor/Recorder a. Office Organization - Jurors observed that the office functioned at a professional level. The procedures for accounting of blank checks, for Orders to Draw (OTD), and for mailing warrants were found to be exemplary. b. Financial Structure - Jurors learned that the Auditor/Recorder received recognition from the California State Controller's Office for achieving excellence in financial reporting for each of the past three years. c. Auditor/Recorder Hiring Practices- Jurors discovered that when a position needs to be filled, the Auditor/Recorder advertises in the local paper and on the County Supervisors Association of California web site. After the closing date, applications are screened in-house for qualifications. A background check and later panel interview are conducted of qualified applicants, before the position is filled. d. Administrative Fee- Once per year, each department is charged an administrative fee for accounting services, based on OMB Publication A-87 Guidelines for Cost Analysis. e. Check and Balances"- Proper safeguards exist for accuracy and fraud protection.
Related Recommendations (1)
R1:
Has been implemented, with a summary of activities.
F2:
Library a. Endowment Funds- Jurors found that the County Board of Supervisors must approve bequeathals and donations prior to acceptance for deposit into Library funds. The Library codes each OTD to track spending of specific funds. b. Accountability of Auditor/Recorder- The Librarian had no complaints with the Auditor/Recorder office.
Related Recommendations (1)
R2:
Has not yet been implemented, but will be implemented in the future, with activities and time frame for implementation.
F3:
Public Guardian/Conservator and Social Services a. During an interview with the PG/C, Jurors learned that Conservatee funds are mingled in one bank account outside jurisdiction of the Auditor/Recorder. Further, no evidence was provided to show that an independent auditor ever examined the external bank account. b. The Director of Social Services and one account-technician are responsible for managing Conservatee funds. Jurors found that bills were not paid in a timely manner historically, causing late charges to be assessed against Conservatee funds. c. Jurors were advised that the DPSS and PG/C offices lack staffing and resources to handle Conservatee affairs and finances effectively and efficiently.
Related Recommendations (1)
R3:
Requires further analysis. In such case, the law requires a detailed outline of the analysis or study and time frame not to exceed six (6) months. Further, the complete analysis or study must be submitted to the officer, director or governing board of the entity being investigated.
F4:
HSVID has not conducted an independent audit during the past ten years.
Related Recommendations (1)
R4:
Will not be implemented, because it is either unwarranted or unreasonable with an explantation(s) and supporting facts. Grand Jury Reports-- Audit Areas of Study County Auditor and Recorder, County Department of Social Services (DPS S) County Library County Public Guardian/Conservator (PG/C) General Resort Grand Jurors met separately with the County Auditor/Recorder, Librarian, and Public Guardian/Conservator to review these respective functions:
F5:
The District Board Members: a. Did not comply with appropriate conflict of interest policies and regulations; b. Have not filed timely Statements of Economic Interest (California Fair Political Practices Commission, Form 700), as none could be located, and previous requests for exemption have not been granted according to counsel.
Related Recommendations (1)
R5:
Interviews with Hot Spring Valley Irrigation District Board Members and staff, plus several visits to the District office to obtain information about these subjects and District practices: a. Election procedures b. Water regulation and release methods c. Bidding and contract procedures d. Bookkeeping system and records e. Policy and procedure manual f. Incompatible offices g. Current District bylaws and conformance
F6:
District does not have a complete procedure manual.
Related Recommendations (1)
R6:
Collect information and documents from various complainants, private individuals, State agencies, acting counsel and many other sources.
F7:
The California State Attorney Generals Office has granted a Quo Warranto procedure to a private attorney to proceed with the incompatible-office charge.
Related Recommendations (1)
R7:
Inventories, audits and management of Conservatee assets
F8:
District bylaws are outdated and do not conform to current statutes.
Related Recommendations (1)
R8:
Conduct independent audits of all Conservatee accounts annually and when staff change positions.
F9:
Family visitation rights are administered legally.
Related Recommendations (1)
R9:
County of Modoc ensures that PG/C has independent (and non-familial) legal counsel. Respondents County Board of Supervisors Department of Social Services Public Guardian/Conservator Hospitals Modoc Medical Center (MMC) General Report Grand Jurors interviewed the MMC Administrator twice, and conducted a brief tour of the hospital and Skilled Nursing Facility. In addition, jurors attended MMC Board of Trustees meetings from November 2002 through June 2003. Issues