📋
Extraído del Informe Consolidado
Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.
Score: +17
(20/67/3)
Yolo County Grand Jury
• 2012-2013
• Agency Response
Responses to the 2012–2013 Grand Jury Report . . . . . . . . . . . . . . . . . .
Published: June 28, 2013
24 pages
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 19 findings
F1
Page 18
YCPD is supportive of “Evidence Based Practice” through the use of ADC’s assessment tools.
F2
Page 18
ADC is the sole provider of assessment tools used by YCPD.
F3
Page 18
The YCPD manager was the sole contract administrator for ADC.
F4
Page 18
The YCPD manager had a dual relationship with the CEO of ADC.
F5
Page 18
ADC invoices were received and approved solely by the YCPD manager.
F6
Page 18
YCPD management exhibited questionable ethical conduct.
F7
Page 18
The YCPD manager did not disclose a personal relationship with the CEO of ADC in a timely manner.
F8
Page 18
The YCPD manager traveled from Sacramento to other states to intervene in the CEO’s substance abuse.
F9
Page 18
The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business.
F10
Page 18
The YCPD manager did not disclose the CEO’s substance abuse to Yolo County administrators in a timely manner.
F11
Page 18
The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO.
F12
Page 18
The YCPD manager authorized a strategically complex pay package for MIT trainers.
F13
Page 18
The method of compensation for MIT trainers was not approved by Yolo County Human Resources (YCHR).
F14
Page 18
Some trainers were directed to falsify timesheets.
F15
Page 18
Timecards were submitted improperly.
F16
Page 18
There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo County staff.
F17
Page 18
No invoices have been submitted by YCPD to other counties for training reimbursement and no reimbursements have been received by Yolo County.
F18
Page 18
Yolo County has no code of conduct or professional code of ethics for high level management employees to follow.
F19
Page 18
At the time of this investigation, ADC was in receivership. 18 2012–2013 Yolo CountY GRAnd JuRY FinAl RepoRt: inveStiGAtionS & RevieWS Yolo CountY pRoBAtion depARtMent: A tRouBlinG ContRACt, QueStionABle etHiCS
Recommendations 14
-
R1Page 19The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
-
R2Page 19Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
-
R3Page 19The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
-
R4Page 19The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
-
R5Page 19No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
-
R6Page 19The timesheets for MIT trainers should be audited and overpayments should be recovered
-
R7Page 19Yolo County should closely monitor YCPD to ensure no dual relationships exist between employees and outside contractors.
-
R8Page 19Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary
-
R9Page 19Any agreements and/or payments for reimbursement for MIT training from other counties should be reviewed for compliance with Yolo County’s financial policies and procedures.
-
R10Page 25The Board Audit Committee should request internal audits when financial problems are brought forward.
-
R11Page 25The Board Audit Committee should recruit an independent private financial expert to serve on that committee, which should meet at least quarterly. 25 2012–2013 Yolo CountY GRAnd JuRY FinAl RepoRt: inveStiGAtionS & RevieWS Yolo CountY FinAnCe: tRACKinG CHAnGeS
-
R12Page 26Department supervisors should be trained to be sensitive to employee issues created by staff reductions and changes to organization and operating systems to avoid creating hostile work environments.
-
R13Page 26Employees should be allowed to voice complaints and should receive timely responses, addressed in an open and professional manner.
-
R14Page 26All HR recommendations for remedial action should be addressed with transparency and due diligence.
Agency Responses 8
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.
▶
Yolo County Auditor response regarding Yolo County Finance: Tracking Changes
May 31, 2013
•
5 pages
• 12 responses
•
Score: -1
(+0, 11, -1)
View Details ▾
12 responses to findings and recommendations
F1
YCPD is supportive of “Evidence Based Practice” through the use of ADC’s assessment tools.
Response: Disagree Partially
Score: 0
it Total number of pages attached
County of Yolo HOWARD H. NEWENS, CIA, CPA AUDITOR-CONTROLLER and TREASURER-TAX COLLECTOR www.yolocounty.org AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR PO BOX 1268 PO BOX 1995 WOODLAND. CA 95776 WOODLAND, CA 95776 PHONE. (530) 666-8190 PHONE: (530) 666·8625 FAX: (530) 666·8215 FAX: (530) 666-8708 May31,2013 Honorable Daniel P. Maguire Judge of the Yolo Superior Comi 725 Court Sh·eet, Department 16 Woodland, CA 95695 Yolo County Grand Jury P.O. Box 2142 Woodland, CA 95776 via e-mail: [email protected] Dear Judge Maguire and members of the Grand Jury: Resp...
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Implemented
Due: December 28, 2012
Scheduled: FY 2011-12
Score: 0
it Total number of pages attached
County of Yolo HOWARD H. NEWENS, CIA, CPA AUDITOR-CONTROLLER and TREASURER-TAX COLLECTOR www.yolocounty.org AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR PO BOX 1268 PO BOX 1995 WOODLAND. CA 95776 WOODLAND, CA 95776 PHONE. (530) 666-8190 PHONE: (530) 666·8625 FAX: (530) 666·8215 FAX: (530) 666-8708 May31,2013 Honorable Daniel P. Maguire Judge of the Yolo Superior Comi 725 Court Sh·eet, Department 16 Woodland, CA 95695 Yolo County Grand Jury P.O. Box 2142 Woodland, CA 95776 via e-mail: [email protected] Dear Judge Maguire and members of the Grand Jury: Resp...
F2
ADC is the sole provider of assessment tools used by YCPD.
Response: Disagree Partially
Score: 0
We agree that the job desc1iption for the new Director of Finance is not yet available. However, this position will not become effective until my tenn ends on December 31, 2014. A team of finance managers is currently designing the new financial management structure and will make a recommendation to the Board of Supervisors in September 2013. Once the Board approves the structure, the job description for the head of finance will be developed. F-3: Requisite fmancial reporting is late and bank reconciliations have been from three to six months late because finance operations are understaffed. A...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Implemented
Score: 0
This reconunendation is being implemented. County staff is developing the specifications for a new payroll/HR system that includes unifonn timekeeping component. We expect the request for proposal to be issued in the summer of2013. R-3: Deadlines for closing bank reconciliations and financial statements should be established and met. Auditor-Controller's Response: This rec01mnendation has been implemented. The deadline for the monthly bank reconciliations has been set as the end of the following month; and the deadline for issuing financial statements has been set as December 31. R-5: As a pri...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Implemented
Score: 0
This rec01mnendation has been implemented. The deadline for the monthly bank reconciliations has been set as the end of the following month; and the deadline for issuing financial statements has been set as December 31. R-5: As a priority, financial staff should be strengthened through recruitment, training, career path planning and motivation. Auditor-Controller's Response: This recommendation is being implemented. The Human Resources Division is working with our office on a countywide fiscal staff upgrade project that includes analyses of classifications, career path ASSURANCE OF ACCOUNTABIL...
F5
ADC invoices were received and approved solely by the YCPD manager.
Response: Disagree Partially
Score: 0
We disagree pmiially. Most finance and accounting personnel in the County possess the basic skills and abilities required by their respective job classifications. What has gradually happened over time is that the nature of the work has evolved while the skill sets contained in the job classifications have notbeen updated. The Human Resources Division is presently engaged in the tasks of reviewing fiscal classifications countywide, as well as enhancing the training program for fiscal skills. F-7: The external auditor has found repeated, uncorrected conditions of non compliance in grant reportin...
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Implemented
Score: 0
This recommendation is being implemented. The Human Resources Division is working with our office on a countywide fiscal staff upgrade project that includes analyses of classifications, career path ASSURANCE OF ACCOUNTABILITY
Honorable Daniel P. l'vfaguire May 31,2013 Page 4 of4 and training standards. We are confident that the results of this project will increase staff motivation. R-6: The finance department should assign a staff member to assist departmental 'finance employees with training, coaching and motivation. Auditor-Controller's Response: This recmmnendation has been implemented. I...
R6
The timesheets for MIT trainers should be audited and overpayments should be recovered
Response: Implemented
Score: 0
This recmmnendation has been implemented. It has been standard practice for the three managers of the Auditor-Controller's office to stay in touch with finance staff at the departments to answer their questions and provide necessary training. Increased workload had caused us to temporarily discontinue tlus practice. However, we have requested additional resources to allow us to resume this activity. Furthem1ore, the change management activity that is taking place with regard to the transition to a new financial system will have a positive effect on staff motivation. R-7: Financial off-line adj...
R7
Yolo County should closely monitor YCPD to ensure no dual relationships exist between employees and outside contractors.
Response: Implemented
Score: 0
Tllis recmmnendation has been implemented. All off-line adjustments to the financial statements are being approved by the Auditor-Controller or his designee, depending on the nature of the adjusbnents. We appreciate the opportunity to respond and thank the Grand Jury for highlighting some long-tenn issues that need to be addressed during our transition to a new financial infi-astructure. Sincerely, ~~ Auditor-Controller & Treasurer-Tax Collector Cc: Yolo County Board of Supervisors via Clerk of the Board '-----~__..!:.A~S~S~~UR!:!.A~N C E 0 F A C C 0 UN T A 8 I L'-1'--T'-'---Y-'--'_ ______ _.
F8
The YCPD manager traveled from Sacramento to other states to intervene in the CEO’s substance abuse.
Response: Disagree Partially
Score: 0
We disagree. The contract with the cutTent audit finn does not expire until 6/30/13. A request for proposal for audit services was issued on 3/7/13 and an independent audit finn was approved by the Board of Supervisors on 5/7/13. The new audit finn wil1 begin fieldwork on 6118/13. F-9: Internal audits need to be performed regularly in all departments. The last internal audit was two years ago. •-------ASSURANCE 0 F A C C 0 UN T A 81 L .1;_ T;__Y;_ ______~ ·
Honorable Daniel P. Maguire May 31, 2013 Page 3 of4 Auditor-Controller's Response: We agree partially. The Internal Audit staff have been...
F9
The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business.
Response: Disagree Partially
Score: 0
We agree partially. The Internal Audit staff have been conducting small audit projects in various departments (such as cash and equipment audits) while also being pulled away to help out in other understaffed areas in the Auditor-Contro1ler department. The last major audit project was a countywide payroll audit that was completed two years ago. The Internal Audit division does not have a manager who can regularly lead the cluu:ge on these large countywide projects. We have requested additional resources to remedy this gap. F-10: Financial off-line adjustments are made without formal supervisor...
F10
The YCPD manager did not disclose the CEO’s substance abuse to Yolo County administrators in a timely manner.
Response: Disagree
Score: -1
We disagree patiially. Although we agree with the nature of the finding it should be noted that this deficiency was corrected in the FY 2011-12 financial audit. R-1: Internal controls for payroll should be reviewed and regulated. Auditor-Controller's Response: This recommendation has been implemented. We have scheduled audits of payroll timekeeping at various departments in 2013-14. R-2: Human Resources and Finance should 1·eview the multiple systems currently used by departments to collect "hours worked" related to task, funding source and/or project to determine if a single or integrated sys...
▶
Yolo County Auditor response regarding Yolo County Probation Department
June 06, 2013
•
4 pages
• 21 responses
•
Score: +7
(+7, 14, 0)
View Details ▾
21 responses to findings and recommendations
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Will Implement
Score: +1
The County Administrator and the County Counsel have informed that this recommendation will be implemented. R-3: The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package. Auditor-Controller's Response: This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. R-4: The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU....
F2
ADC is the sole provider of assessment tools used by YCPD.
Response: Disagree Partially
Score: 0
We agree partially. ADC is the sole paid provider of assessment tools used by YCPD. The Interim Probation Chief Officer informs that the department has also used Ohio Pre-Trial Risk Assessment Tool which was available at no cost. Our upcoming audit of contract practices at the Probation Department will clarify this finding. F-3: The YCPD manager was the sole contract administrator for ADC. Auditor-Controller's Response: We agree partially. The YCPD manager in question was a department head who had overall authority and responsibility on the contract; however, our preliminary review indicates t...
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Disagree Partially
Score: 0
We agree partially. The YCPD manager in question was a department head who had overall authority and responsibility on the contract; however, our preliminary review indicates that contract payments were processed in the normal manner, involving approval of finance staff in the Probation Department as well as staff in the Auditor-Controller Department. F-4: The YCPD manager had a dual relationship with the CEO of ADC. Auditor-Controller's Response: We agree with the finding, based on information obtained from the County Administrator's office. F-5: ADC invoices were received and approved solely...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Will Implement
Score: +1
This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. R-4: The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Page 4 of 4 Auditor-Controller's Response: This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. R-5: No single Yolo County manager should have singular authority over the development and impleme...
F4
The YCPD manager had a dual relationship with the CEO of ADC.
Response: Disagree Partially
Score: 0
We agree with the finding, based on information obtained from the County Administrator's office. F-5: ADC invoices were received and approved solely by the YCPD manager.
Page 2 of 4 Auditor-Controller's Response: We do not agree with the finding. Our preliminary review indicates that some invoices were received and approved by other finance staff in accordance with countywide procedures. F-9: The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business. Auditor-Controller's Response: We cannot confirm this finding ...
R4
The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Response: Will Implement
Score: +1
This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. R-5: No single Yolo County manager should have singular authority over the development and implementation of a contract or vendor. <u>Auditor-Controller's Response</u>: This recommendation requires further analysis and will be fully considered after completion of the upcoming audit of contract practices at the Probation Department by the end of December 2012. R-6: The timesheets for MIT trainers should be audited and overpayments should be...
F5
ADC invoices were received and approved solely by the YCPD manager.
Response: Disagree Partially
Score: 0
We do not agree with the finding. Our preliminary review indicates that some invoices were received and approved by other finance staff in accordance with countywide procedures. F-9: The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business. Auditor-Controller's Response: We cannot confirm this finding since we have no access to the manager's private travel records. We note that there is no county policy prohibiting such usage of airline credit. F-11: The YCPD manager guided ADC in completing invoices for payment...
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Will Implement
Score: +1
This recommendation will be partially implemented: the audit will be completed by the end of December but recovery of overpayments may extend into 2013. R-7: Yolo County should closely monitor YCPD to ensure no dual relationship exist between employees and outside contractors. Auditor-Controller's Response: This recommendation will be fully considered after completion of the upcoming audit of contract practices by the end of December 2012. R-8: Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary by December 2...
R6
The timesheets for MIT trainers should be audited and overpayments should be recovered
Response: Will Implement
Score: +1
This recommendation will be partially implemented: the audit will be completed by the end of December but recovery of overpayments may extend into 2013. R-7: Yolo County should closely monitor YCPD to ensure no dual relationship exist between employees and outside contractors. Auditor-Controller's Response: This recommendation will be fully considered after completion of the upcoming audit of contract practices by the end of December 2012. R-8: Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary by December 2...
R7
Yolo County should closely monitor YCPD to ensure no dual relationships exist between employees and outside contractors.
Response: Will Implement
Score: +1
This recommendation will be fully considered after completion of the upcoming audit of contract practices by the end of December 2012. R-8: Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary by December 28, 2012. Auditor-Controller's Response: This recommendation will be implemented. R-9: Any agreements and/or payments for reimbursement for MIT training from other counties should be reviewed for compliance with Yolo County's financial policies and procedures. <u>Auditor-Controller's Response</u>: This recomm...
R8
Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary
Response: Will Implement
Score: +1
This recommendation will be implemented. R-9: Any agreements and/or payments for reimbursement for MIT training from other counties should be reviewed for compliance with Yolo County's financial policies and procedures. <u>Auditor-Controller's Response</u>: This recommendation will be implemented. We appreciate the opportunity to respond to the Grand Jury Report. Sincerely, Nevons Toward Newens Auditor-Controller & Treasurer-Tax Collector Cc: Yolo County Board of Supervisors via Clerk of the Board
F9
The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business.
Response: Disagree Partially
Score: 0
We cannot confirm this finding since we have no access to the manager's private travel records. We note that there is no county policy prohibiting such usage of airline credit. F-11: The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO. Auditor-Controller's Response: We cannot confirm this finding at this time, but note that it is not an unusual business practice for a contract administrator to guide a vendor in the completion of invoices to be submitted to the county to ensure that they comply with the county requirements. Our upcoming...
F10
The YCPD manager did not disclose the CEO’s substance abuse to Yolo County administrators in a timely manner.
Response: Disagree Partially
Score: 0
We partially agree with this finding. While the Yolo County Administrative Policy Manual contains a Code of Ethics for Procurement that is relevant to this case, the County does not have a general code of ethics applicable to upper management employees. R-1: The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC. Auditor-Controller's Response: The County Administrator and the County Counsel have informed that this recommendation will be implemented. R-3: The MIT co...
F11
The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO.
Response: Disagree Partially
Score: 0
We cannot confirm this finding at this time, but note that it is not an unusual business practice for a contract administrator to guide a vendor in the completion of invoices to be submitted to the county to ensure that they comply with the county requirements. Our upcoming audit will clarify this finding. F-12: The YCPD manager authorized a strategically complex pay package for MIT trainers. Auditor-Controller's Response: We do not agree with the finding. The YCPD manager might have instructed trainers to improperly record time in such a way as to increase their pay, but would not be able to ...
F12
The YCPD manager authorized a strategically complex pay package for MIT trainers.
Response: Disagree Partially
Score: 0
We do not agree with the finding. The YCPD manager might have instructed trainers to improperly record time in such a way as to increase their pay, but would not be able to "authorize a strategically complex pay package" due to established internal control in the payroll and HR system. Our upcoming audit will clarify this finding. F-13: The method of compensation for MIT trainers was not approved by Yolo County Human Resources (YCHR). Auditor-Controller's Response: We agree with the finding. Our preliminary review indicates that the enhanced compensation to MIT trainers was not specifically au...
F13
The method of compensation for MIT trainers was not approved by Yolo County Human Resources (YCHR).
Response: Disagree Partially
Score: 0
We agree with the finding. Our preliminary review indicates that the enhanced compensation to MIT trainers was not specifically authorized by the Human Resources Division. F-14: Some trainers were directed to falsify timesheets. Auditor-Controller's Response: We cannot confirm this finding until our upcoming audit is completed. F-15: Timecards were submitted improperly. Auditor-Controller's Response: We cannot confirm this finding until our upcoming audit is completed.
Page 3 of 4 F-16: There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo ...
F14
Some trainers were directed to falsify timesheets.
Response: Disagree Partially
Score: 0
We cannot confirm this finding until our upcoming audit is completed. F-15: Timecards were submitted improperly. Auditor-Controller's Response: We cannot confirm this finding until our upcoming audit is completed.
Page 3 of 4 F-16: There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo County staff. Auditor-Controller's Response: We do not agree with this finding. Our preliminary review indicates that there were agreements with Alameda, Santa Cruz and Yuba counties to reimburse Yolo County for MIT training costs. Our upcoming audit of contra...
F15
Timecards were submitted improperly.
Response: Disagree Partially
Score: 0
We cannot confirm this finding until our upcoming audit is completed.
Page 3 of 4 F-16: There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo County staff. Auditor-Controller's Response: We do not agree with this finding. Our preliminary review indicates that there were agreements with Alameda, Santa Cruz and Yuba counties to reimburse Yolo County for MIT training costs. Our upcoming audit of contracting process will clarify this finding. F-17: No invoices have been submitted by YCPD to other counties for training reimbursement and no reimb...
F16
There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo County staff.
Response: Disagree Partially
Score: 0
We do not agree with this finding. Our preliminary review indicates that there were agreements with Alameda, Santa Cruz and Yuba counties to reimburse Yolo County for MIT training costs. Our upcoming audit of contracting process will clarify this finding. F-17: No invoices have been submitted by YCPD to other counties for training reimbursement and no reimbursements have been received by Yolo County. Auditor-Controller's Response: We do not agree with this finding. Our preliminary review indicates that some reimbursements have been received from the partner counties: as of 10/31/12, $4,116.04 ...
F17
No invoices have been submitted by YCPD to other counties for training reimbursement and no reimbursements have been received by Yolo County.
Response: Disagree Partially
Score: 0
We agree partially. ADC is the sole paid provider of assessment tools used by YCPD. The Interim Probation Chief Officer informs that the department has also used Ohio Pre-Trial Risk Assessment Tool which was available at no cost. Our upcoming audit of contract practices at the Probation Department will clarify this finding. F-3: The YCPD manager was the sole contract administrator for ADC. Auditor-Controller's Response: We agree partially. The YCPD manager in question was a department head who had overall authority and responsibility on the contract; however, our preliminary review indicates t...
F18
Yolo County has no code of conduct or professional code of ethics for high level management employees to follow.
Response: Disagree Partially
Score: 0
We partially agree with this finding. While the Yolo County Administrative Policy Manual contains a Code of Ethics for Procurement that is relevant to this case, the County does not have a general code of ethics applicable to upper management employees. R-1: The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC. Auditor-Controller's Response: The County Administrator and the County Counsel have informed that this recommendation will be implemented. R-3: The MIT co...
▶
Yolo County Office of Education response regarding Putting Students First: Oversight of Yolo County
September 16, 2013
•
4 pages
• 4 responses
•
Score: +3
(+3, 1, 0)
View Details ▾
4 responses to findings and recommendations
F1
YCPD is supportive of “Evidence Based Practice” through the use of ADC’s assessment tools.
Response: Agree
Score: +1
agree with the findings numbered:
F3
x I (we) disagree wholly or partially with the findings numbered: F1, F2 RECOMMENDATIONS x Recommendations numbered: R1 (see attached Response to Grand Jury Report) have been implemented (attach a summary describing the implemented actions).
F2
ADC is the sole provider of assessment tools used by YCPD.
Response: Agree
Score: +1
agree with the findings numbered:
F3
x I (we) disagree wholly or partially with the findings numbered: F1, F2 RECOMMENDATIONS x Recommendations numbered: R1 (see attached Response to Grand Jury Report) have been implemented (attach a summary describing the implemented actions).
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Agree
Score: +1
agree with the findings numbered:
F3
x I (we) disagree wholly or partially with the findings numbered: F1, F2 RECOMMENDATIONS x Recommendations numbered: R1 (see attached Response to Grand Jury Report) have been implemented (attach a summary describing the implemented actions).
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Requires Analysis
Score: 0
x I (we) disagree wholly or partially with the findings numbered: F1, F2 RECOMMENDATIONS x Recommendations numbered: R1 (see attached Response to Grand Jury Report) have been implemented (attach a summary describing the implemented actions). Recommendations numbered: require further analysis (attach an explanation of the analysis or study, and the time frame for the matter to be prepared by the officer or director of the agency or department being investigated or reviewed; including the governing body where applicable. The time frame shall not exceed six (6) months from the date of the Grand J...
▶
Yolo County response regarding: Yolo County Adult Services: Protecting Seniors and Dependent Adults
August 14, 2013
•
3 pages
• 7 responses
View Details ▾
7 responses to findings and recommendations
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Unknown
Score: 0
This recommendation was previously implemented. There has been a department newsletter available since September of 2012, originally distributed as a monthly newsletter and now published quarterly. Efforts are underway to improve the content of the newsletter using staff input. In addition, the Interim Director has provided an update on department events about every three weeks since December 2012. Communication within larger organizations is
often challenging, particularly when a component of staff work outside of the office much of the time. R2 By September 1, 2013, establish a protocol for...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Unknown
Score: 0
This recommendation was previously implemented. The Division Manager, as well as Supervisors, do accompany staff on field visits, most often when the case is complex or has some element of concern. Additionally, communication between individual staff and supervisors/manager occur daily regarding cases and issues of program efforts. R3 By September 1, 2013, review qualifications of and training regimens for all management to ensure that individuals with necessary experience and expertise are overseeing all programs. Interim Director, Employment & Social Services and Director, Human Resources re...
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Unknown
Score: 0
This recommendation was previously implemented in part. Managers were fully included in the development of the 2013-14 budget. Plans are being developed to provide for budget meetings between supervisors and budget program staff to be held approximately three times each year. R7 By December 1, 2013, develop safety guidelines specific to Adult Services with the goal of maintaining the safety of all personnel in the field: a. Review safety guidelines recommended by the National Association of Social Workers. b. Identify what specific safety training Adult Services workers should have for field w...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Unknown
Score: 0
This recommendation was previously implemented. Yolo County Human Resources Department establishes class specifications for every position in the County that set forth the essential functions, knowledge, skills and ability, as well as the minimum education, experience, training and licensure required to be possessed by incumbents. Before every appointment to a management position, Human Resources ensures that only the names of individuals with the required education and experience are forwarded to the hiring department for consideration. R4 Revise DESS organizational charts to establish clear ...
R4
The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Response: Unknown
Score: 0
This recommendation was previously implemented. Organizational Charts have been available to all employees on the departmental intranet ("Green Tree") for some years. Organizational charts are also updated annually and made available to the public via the Recommended Budget. R5 Maintain copies of all current and archived organization charts. Interim Director, Employment & Social Services and Director, Human Resources response: This recommendation was previously implemented. Organization charts for County departments are maintained in the Recommended Budget books published annually. For organiz...
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Unknown
Score: 0
This recommendation was previously implemented. Organization charts for County departments are maintained in the Recommended Budget books published annually. For organizational charts that depict supervisory relationships in departments, it is possible this functionality will be included in the new human resources information Page 2 of 3
management system (HRIS) expected to be implemented by January 1, 2015. If so, Human Resources intends to utilize the new HRIS system to track and maintain supervisory relationships in County departments. R6 Involve supervisors and managers in the budgeting p...
R6
The timesheets for MIT trainers should be audited and overpayments should be recovered
Response: Unknown
Score: 0
This recommendation was previously implemented in part. Managers were fully included in the development of the 2013-14 budget. Plans are being developed to provide for budget meetings between supervisors and budget program staff to be held approximately three times each year. R7 By December 1, 2013, develop safety guidelines specific to Adult Services with the goal of maintaining the safety of all personnel in the field: a. Review safety guidelines recommended by the National Association of Social Workers. b. Identify what specific safety training Adult Services workers should have for field w...
▶
Yolo County response regarding Yolo County Detention Center: Facing Challenges
June 25, 2013
•
2 pages
• 3 responses
•
Score: +3
(+3, 0, 0)
View Details ▾
3 responses to findings and recommendations
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Will Implement
Score: +1
This recommendation will be implemented. The timeline will be determined by funding availability. R2 As the final entity in determining the Detention Center budget, the Yolo County Board of Supervisors should tour the facility by December 1, 2013 to review the need for structural updates to meet existing code and to determine the need for additional staff to ensure the Center is fully staffed for each shift at all times. Board of Supervisors response: This recommendation will be partially implemented. Board members, both individually and as committee members, have already toured the facility. ...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Will Implement
Score: +1
This recommendation will be partially implemented. Board members, both individually and as committee members, have already toured the facility. The Board has contracted with professional architectural and engineering firms to assess structural needs as part of preparing a renovation grant application. It is more
appropriate for architectural and engineering professionals to assess structural and code update needs as opposed to the Board members themselves. These professional recommendations will then be brought to the Board for consideration. The Board of Supervisors recognizes that staffing ...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Will Implement
Score: +1
This recommendation will be implemented by December 31, 2013. Page 2 of 2
▶
Yolo County response regarding Yolo County Finance: Tracking Changes
June 25, 2013
•
8 pages
• 25 responses
•
Score: -2
(+0, 21, -2)
View Details ▾
25 responses to findings and recommendations
F1
YCPD is supportive of “Evidence Based Practice” through the use of ADC’s assessment tools.
Response: Disagree Partially
Score: 0
The respondents agree with this finding. In theory, it is possible for anyone to violate any rule, policy or law. F2 The Finance Manager will replace the Auditor-Controller, but it is not yet clear what the job description for the new position will be. Human Resources response: The respondent disagrees partially with this finding. The Auditor-Controller's term does not end until December 31, 2014. Still, a job description (class specification) for Director of Finance will be developed by October 31, 2013 as part of the countywide fiscal class study.
Auditor-Controller response sent under sepa...
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Implemented
Score: 0
This recommendation has not yet been implemented. Human Resources is in the process of composing standard procedures for scanning payroll transactions and will train all payroll clerks by June 30, 2013. Internal controls for payroll will also be reviewed and evaluated during configuration and implementation of the new human resources and payroll management information system in 2014. Auditor-Controller response sent under separate cover: This recommendation has been implemented. We have scheduled audits of payroll timekeeping at various departments in 2013-14. R2 Human Resources and Finance sh...
F2
ADC is the sole provider of assessment tools used by YCPD.
Response: Disagree Partially
Score: 0
The respondent disagrees partially with this finding. The Auditor-Controller's term does not end until December 31, 2014. Still, a job description (class specification) for Director of Finance will be developed by October 31, 2013 as part of the countywide fiscal class study.
Auditor-Controller response sent under separate cover: We agree that the job description for the new Director of Finance is not yet available. However, this position will not become effective until my term ends on December 31, 2014. A team of finance managers is currently designing the new financial management structure ...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Implemented
Score: 0
This recommendation is in the process of being implemented. Current Human Resources information software does not allow common tracking of hours worked. The complete implementation will occur with the County's selection and use of a new financial, human resources and payroll management information system(s), estimated to begin in January 2014. The RFP will be issued this summer, and selection of a vendor will occur in the fall. Auditor-Controller response sent under separate cover: This recommendation is being implemented. County staff is developing the specifications for a new payroll/HR syst...
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Disagree Partially
Score: 0
The respondent agrees with this finding and has recommended to the Auditor-Controller that an additional position be requested as part of the 2013-14 budget development process. Auditor-Controller response sent under separate cover: We agree that the issuance of the county annual financial report has taken more than six months from the end of the fiscal year and that bank reconciliations were also performed late. It should be noted that all financial reports complied with statutes and that there were other compensating controls that mitigate the late bank reconciliations. We have reorganized r...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Will Not Implement
Score: -1
This recommendation will not be implemented because it is not warranted. The Director of Finance position will not be hired until January 2015. It is premature to develop a job description prior to the complete analysis of the full functions to be assigned to the department of finance. None-the-less, a draft job description (class specification) for Director of Finance will be developed by October 31, 2013 as part of the countywide fiscal class study. R5 As a priority, financial staff should be strengthened through recruitment, training, career path planning and motivation. Human Resources res...
F4
The YCPD manager had a dual relationship with the CEO of ADC.
Response: Disagree Partially
Score: 0
The respondent agrees with the findings Auditor-Controller Response sent under separate cover: We agree. Of the 20 county departments, 16 use the countywide E-Schedule to track absences and 4 use their own systems. In addition, some departments use time sheets to certify time worked. The County realizes the need for a more uniform and robust timekeeping system and is preparing request for proposals for a payroll/HR system that includes automated timekeeping. F5 Some finance personnel lack requisite accounting, finance or software backgrounds. Human Resources response: The respondent disagrees ...
R4
The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Response: Will Not Implement
Score: -1
This recommendation will not be implemented because it is not warranted. The Director of Finance position will not be hired until January 2015. It is premature to develop a job description prior to the complete analysis of the full functions to be assigned to the department of finance. None-the-less, a draft job description (class specification) for Director of Finance will be developed by October 31, 2013 as part of the countywide fiscal class study. R5 As a priority, financial staff should be strengthened through recruitment, training, career path planning and motivation. Human Resources res...
F5
ADC invoices were received and approved solely by the YCPD manager.
Response: Disagree Partially
Score: 0
The respondent disagrees wholly with this finding. Every employee in the County is hired into a classification that sets forth the essential functions performed by the incumbent as well as the minimum education, experience, knowledge and abilities required for the job. Before an individual is hired, Human Resources certifies that the person possesses the minimum education and experience required in the class specification. Page 2 of 8
Auditor-Controller Response sent under separate cover: We disagree partially. Most finance and accounting personnel in the County possess the basic skills and a...
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Implemented
Score: 0
The recommendation has been partially implemented. Financial staff competency has been a priority for the last 18 months and a plan to ensure appropriate skill sets in recruitment and training is scheduled for implementation by October 31, 2013. Auditor-Controller response sent under separate cover: This recommendation is being implemented. The Human Resources Division is working with our office on a countywide fiscal staff upgrade project that includes analyses of classifications, career path and training standards. We are confident that the results of this project will increase staff motivat...
F6
YCPD management exhibited questionable ethical conduct.
Response: Disagree Partially
Score: 0
The respondent disagrees partially with this finding. While departments are provided leadership autonomy to achieve their goals, management accountability is a strong component of the County's leadership structure. As one example, all appointed department heads participate in an annual 360 evaluation process which provides an opportunity for feedback from both internal and external sources. F7 The external auditor has found repeated, uncorrected conditions of non-compliance in grant reporting. Human Resources and Board of Supervisors response: The respondents disagree partially for the same re...
F7
The YCPD manager did not disclose a personal relationship with the CEO of ADC in a timely manner.
Response: Disagree Partially
Score: 0
The respondents disagree partially for the same reasons expressed below by the Auditor-Controller. Auditor-Controller response sent under separate cover: We disagree partially. The independent auditors found uncorrected conditions related to the untimely verification of eligibility in the In Home Support Services program, not related to grant reporting. It should be noted that although the findings represent a non-compliance issue, they were within the exception rate allowed by the California Department of Social Services. F8 A Request for Proposal (RFP) for a new external auditor has not been...
R7
Yolo County should closely monitor YCPD to ensure no dual relationships exist between employees and outside contractors.
Response: Implemented
Score: 0
This recommendation has already been implemented. The Board Audit Committee has fulfilled this role since its inception. R9 The Board Audit Committee should be responsible for recommending external auditors to the BOS. Board of Supervisors response: This recommendation was implemented upon formation of the Board Audit Committee on 6/7/11. The contract with the current audit firm does not expire until 6/30/13. Based upon Board Audit Committee direction, a request for proposal for audit services was issued on 3/7/13, the results of the RFP process was subsequently shared with the Board Audit Com...
R8
Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary
Response: Implemented
Score: 0
This recommendation has already been implemented. The Board Audit Committee has fulfilled this role since its inception. R9 The Board Audit Committee should be responsible for recommending external auditors to the BOS. Board of Supervisors response: This recommendation was implemented upon formation of the Board Audit Committee on 6/7/11. The contract with the current audit firm does not expire until 6/30/13. Based upon Board Audit Committee direction, a request for proposal for audit services was issued on 3/7/13, the results of the RFP process was subsequently shared with the Board Audit Com...
F9
The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business.
Response: Disagree Partially
Score: 0
The respondents disagree partially for the same reasons expressed below by the Auditor- Controller. In addition, the Board Audit Committee notes that the County uses a risk-based approach to prioritize internal audits within available resources. This approach schedules departments or programs with higher risk for more intensive internal audits. Auditor-Controller response sent under separate cover: We agree partially. The Internal Audit staff have been conducting small audit projects in various departments (such as cash and equipment audits) while also being pulled away to help out in other un...
R9
Any agreements and/or payments for reimbursement for MIT training from other counties should be reviewed for compliance with Yolo County’s financial policies and procedures.
Response: Implemented
Score: 0
This recommendation was implemented upon formation of the Board Audit Committee on 6/7/11. The contract with the current audit firm does not expire until 6/30/13. Based upon Board Audit Committee direction, a request for proposal for audit services was issued on 3/7/13, the results of the RFP process was subsequently shared with the Board Audit Committee and an independent audit firm approved by the Board of Supervisors on 5/7/13. The new audit firm will begin fieldwork on 6/18/13. R10 The Board Audit Committee should request internal audits when financial problems are brought forward. Board o...
F10
The YCPD manager did not disclose the CEO’s substance abuse to Yolo County administrators in a timely manner.
Response: Disagree Partially
Score: 0
The respondent disagree with this finding. The Board Audit Committee does in fact initiate financial reviews and internal audits. F13 Employees report favoritism and disparate treatment from managers and supervisors, some of whom have made unprofessional remarks regarding staff deficiencies. County Administrator and Human Resources response: The respondents partially agree with this finding. The County takes seriously any reports of favoritism or disparate treatment. Incidents reported to County Administration are investigated. That said, the Page 4 of 8
aforementioned statement does not refe...
R10
The Board Audit Committee should request internal audits when financial problems are brought forward.
Response: Implemented
Score: 0
This recommendation has already been implemented. The Board Audit Committee has fulfilled this role since its inception. R11 The Board Audit Committee should recruit an independent private financial expert to serve on that committee, which should meet at least quarterly. Board of Supervisors response: This recommendation was implemented upon formation of the Board Audit Committee on 6/7/11. On 9/13/11, the Board of Supervisors appointed to the Board Audit Committee a public member, with extensive public sector finance expertise, who continues to serve at this time. R12 Department supervisors s...
F11
The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO.
Response: Disagree Partially
Score: 0
The respondent disagree with this finding. The Board Audit Committee does in fact initiate financial reviews and internal audits. F13 Employees report favoritism and disparate treatment from managers and supervisors, some of whom have made unprofessional remarks regarding staff deficiencies. County Administrator and Human Resources response: The respondents partially agree with this finding. The County takes seriously any reports of favoritism or disparate treatment. Incidents reported to County Administration are investigated. That said, the Page 4 of 8
aforementioned statement does not refe...
R11
The Board Audit Committee should recruit an independent private financial expert to serve on that committee, which should meet at least quarterly. 25 2012–2013 Yolo CountY GRAnd JuRY FinAl RepoRt: inveStiGAtionS & RevieWS Yolo CountY FinAnCe: tRACKinG CHAnGeS
Response: Implemented
Score: 0
This recommendation was implemented upon formation of the Board Audit Committee on 6/7/11. On 9/13/11, the Board of Supervisors appointed to the Board Audit Committee a public member, with extensive public sector finance expertise, who continues to serve at this time. R12 Department supervisors should be trained to be sensitive to employee issues created by staff reductions and changes to organization and operating systems to avoid creating hostile work environments. Page 7 of 8
County Administrator and Human Resources response: This recommendation has been implemented. Respondents take excep...
F12
The YCPD manager authorized a strategically complex pay package for MIT trainers.
Response: Disagree Partially
Score: 0
The respondent disagree with this finding. The Board Audit Committee does in fact initiate financial reviews and internal audits. F13 Employees report favoritism and disparate treatment from managers and supervisors, some of whom have made unprofessional remarks regarding staff deficiencies. County Administrator and Human Resources response: The respondents partially agree with this finding. The County takes seriously any reports of favoritism or disparate treatment. Incidents reported to County Administration are investigated. That said, the Page 4 of 8
aforementioned statement does not refe...
R12
Department supervisors should be trained to be sensitive to employee issues created by staff reductions and changes to organization and operating systems to avoid creating hostile work environments.
Response: Implemented
Score: 0
This recommendation has been implemented. Respondents take exception to the Grand Jury's use of the term "hostile work environment". This is a term of art used specifically in reference to complaints of harassment and discrimination. Allegations of a hostile work environment are not taken lightly and should not be made lightly. The County provides regular, ongoing supervisory training through the Yolo Training Academy and also provides coaching and counseling to supervisors as issues are brought to the attention of Human Resources. R13 Employees should be allowed to voice complaints and should...
F13
The method of compensation for MIT trainers was not approved by Yolo County Human Resources (YCHR).
Response: Disagree Partially
Score: 0
The respondents partially agree with this finding. The County takes seriously any reports of favoritism or disparate treatment. Incidents reported to County Administration are investigated. That said, the Page 4 of 8
aforementioned statement does not reference any specific allegation or survey response. Absent specific supporting evidence, the respondents are unable to support this finding. R1 Internal controls for payroll should be reviewed and regulated. Human Resources response: This recommendation has not yet been implemented. Human Resources is in the process of composing standard proced...
R13
Employees should be allowed to voice complaints and should receive timely responses, addressed in an open and professional manner.
Response: Unknown
Score: 0
This recommendation has already been implemented. The County Administrator's Office and Human Resources maintain open office philosophies that encourage direct employee contact and sharing of concerns. In addition, the County Administrator's Office is developing a confidential whistleblower program to provide another venue for sharing concerns. R14 All HR recommendations for remedial action should be addressed with transparency and due diligence. County Administrator response: This recommendation has already been implemented. Page 8 of 8
R14
All HR recommendations for remedial action should be addressed with transparency and due diligence.
Response: Unknown
Score: 0
This recommendation has already been implemented. Page 8 of 8
▶
Yolo County response regarding Yolo County Probation Department
December 11, 2012
•
9 pages
• 27 responses
•
Score: +7
(+7, 19, 0)
View Details ▾
27 responses to findings and recommendations
F1
YCPD is supportive of “Evidence Based Practice” through the use of ADC’s assessment tools.
Response: Disagree Partially
Score: 0
The respondent agrees with the finding. F2 ADC is the sole provider of assessment tools used by YCPD. County response: The respondents disagree with the finding. YCPD has also made use of the Ohio Pre-Trial Risk Assessment Tool for several years, which is available to the Probation community without the requirement of a contract and at no cost. Auditor-Controller response sent under separate cover on November 8, 2012: We agree partially. ADC is the sole paid provider of assessment tools used by YCPD. The Interim Probation Chief Officer informs that the department has also used Ohio Pre-Trial R...
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Will Implement
Due: December 28, 2012
Scheduled: fiscal year 2012-13
Score: +1
This recommendation will be implemented by December 28, 2012. The last active contract between the County and ADC expires January 1, 2013. Auditor-Controller response sent under separate cover on November 8, 2012: The County Administrator and the County Counsel have informed that this recommendation will be implemented. R2 Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety by December 28, 2012 County response: The Count...
F2
ADC is the sole provider of assessment tools used by YCPD.
Response: Disagree Partially
Score: 0
The respondents disagree with the finding. YCPD has also made use of the Ohio Pre-Trial Risk Assessment Tool for several years, which is available to the Probation community without the requirement of a contract and at no cost. Auditor-Controller response sent under separate cover on November 8, 2012: We agree partially. ADC is the sole paid provider of assessment tools used by YCPD. The Interim Probation Chief Officer informs that the department has also used Ohio Pre-Trial Risk Assessment Tool which was available at no cost. Our upcoming audit of contract practices at the Probation Departmen...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Will Implement
Due: December 28, 2012
Scheduled: fiscal year 2012-13
Score: +1
The County will develop a general code of conduct for high level management employees to be considered by the Board of Supervisors by the end of fiscal year 2012-13. The additional time is required to allow for employee participation in development of such a policy. R3 The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package. County response: An audit of payroll practices is expected to be completed by December 28, 2012, but could take longer depending on the Yolo County Auditor-Controller's findi...
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Disagree Partially
Score: 0
Auditor-Controller response sent under separate cover on November 8, 2012: We do not agree with the finding. Our preliminary review indicates that some invoices were received and approved by other finance staff in accordance with countywide procedures. Page 2 of 9
F6 YCPD management exhibited questionable ethical conduct. County response: The County agrees that the YCPD manager's relationship with the ADC CEO created the perception of a possible conflict and breach of ethical standards. The County currently has no evidence of a financial conflict of interest or related unethical conduct, but ...
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Will Implement
Score: +1
An audit of payroll practices is expected to be completed by December 28, 2012, but could take longer depending on the Yolo County Auditor-Controller's findings. Auditor-Controller response sent under separate cover on November 8, 2012: This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. Page 7 of 9
R4 The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU. County response: This recommendation will be implem...
F4
The YCPD manager had a dual relationship with the CEO of ADC.
Response: Disagree Partially
Score: 0
The respondents agree there was a relationship between the YCPD manager and the CEO of ADC beyond a typical business relationship with a contractor. The County currently has no evidence of a financial conflict of interest, but an audit of procurement practices is underway. Auditor-Controller response sent under separate cover on November 8, 2012: We agree with the finding, based on information obtained from the County Administrator's office. F5 ADC invoices were received and approved solely by the YCPD manager. County response: The respondents partially agree with the finding as described in t...
R4
The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Response: Will Implement
Score: +1
This recommendation will be implemented by December 28, 2012 as part of the audit of payroll practices. Auditor-Controller response sent under separate cover on November 8, 2012: This recommendation will be implemented in conjunction with our upcoming audit of payroll practices at the Probation Department by the end of December 2012. R5 No single Yolo County manager should have singular authority over the development and implementation of a contract or vendor. County response: Under current County policies and procedures, although Department Heads have ultimate responsibility for selection of ...
F5
ADC invoices were received and approved solely by the YCPD manager.
Response: Disagree Partially
Score: 0
The respondents partially agree with the finding as described in the County's response to F3. Auditor-Controller response sent under separate cover on November 8, 2012: We do not agree with the finding. Our preliminary review indicates that some invoices were received and approved by other finance staff in accordance with countywide procedures. Page 2 of 9
F6 YCPD management exhibited questionable ethical conduct. County response: The County agrees that the YCPD manager's relationship with the ADC CEO created the perception of a possible conflict and breach of ethical standards. The County cu...
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Requires Analysis
Score: 0
Under current County policies and procedures, although Department Heads have ultimate responsibility for selection of vendors and the award of contracts within their department, the contracting process usually involves fiscal staff in the department, the County Purchasing Officer, and in many cases, Board of Supervisors approval. Larger contracts usually involve an RFP or bidding process with many individuals in the decision process. Similarly, the payment approval process, in addition to authorization from the Department Head or his or her designee, passes through the County Auditor-Controlle...
F6
YCPD management exhibited questionable ethical conduct.
Response: Disagree Partially
Score: 0
The County agrees that the YCPD manager's relationship with the ADC CEO created the perception of a possible conflict and breach of ethical standards. The County currently has no evidence of a financial conflict of interest or related unethical conduct, but an audit of procurement practices is underway. Further, there is no evidence that any other YCPD management engaged in questionable ethical conduct related to this contract. F7 The YCPD manager did not disclose a personal relationship with the CEO of ADC in a timely manner. County response: The County partially agrees with this finding. The...
R6
The timesheets for MIT trainers should be audited and overpayments should be recovered
Response: Will Implement
Score: +1
This recommendation will be implemented by December 28, 2012 as part of the audit of payroll practices. Page 8 of 9
Auditor-Controller response sent under separate cover on November 8, 2012: This recommendation will be partially implemented: the audit will be completed by the end of December but recovery of overpayments may extend into 2013. R7 Yolo County should closely monitor YCPD to ensure no dual relationship exist between employees and outside contractors. County response: The existing Code of Ethics for Procurement Policy already prohibits relationships or circumstances, such as dual r...
F7
The YCPD manager did not disclose a personal relationship with the CEO of ADC in a timely manner.
Response: Disagree Partially
Score: 0
The County partially agrees with this finding. The YCPD manager disclosed at the time of her original hiring with the YCPD, and later when she was appointed as the Chief Probation Officer, that she had a personal acquaintance with the CEO of ADC, and had worked with him in the past. It was not until April of 2012, that the YCPD manager disclosed that she had a greater involvement including efforts to get the CEO of ADC to obtain treatment for substance abuse issues. F8 The YCPD manager traveled from Sacramento to other states to intervene in the CEO's substance abuse. County response: The resp...
R7
Yolo County should closely monitor YCPD to ensure no dual relationships exist between employees and outside contractors.
Response: Will Implement
Score: +1
The existing Code of Ethics for Procurement Policy already prohibits relationships or circumstances, such as dual relationships, that cause a breach of confidence in the acquisition (contracting) process. The County will review the policy for possible improvements following the procurement practices audit. Auditor-Controller response sent under separate cover on November 8, 2012: This recommendation will be fully considered after completion of the upcoming audit of contract practices by the end of December 2012. R8 Yolo County should perform an audit of payments to ADC and determine if any pay...
F8
The YCPD manager traveled from Sacramento to other states to intervene in the CEO’s substance abuse.
Response: Disagree Partially
Score: 0
The respondents agree with the finding. F9 The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business. County response: The respondents agree with the finding. The County also notes that there is no State law or County policy that prohibits the personal use of airline credits earned on County business travel. The issue of reward bonus programs has been examined by the State and many local public entities and the complexities involved in instituting and enforcing any such prohibition have generally argued against s...
R8
Yolo County should perform an audit of payments to ADC and determine if any payment irregularities occurred and recoup funds as necessary
Response: Unknown
Score: 0
r 8, 2012: We cannot confirm this finding until our upcoming audit is completed.
F9
The YCPD manager used airline credits earned as a Yolo County employee to travel from Sacramento to Utah and Arizona on non-county business.
Response: Disagree Partially
Score: 0
The County agrees that the YCPD manager's relationship with the ADC CEO created the perception of a possible conflict and breach of ethical standards. The County currently has no evidence of a financial conflict of interest or related unethical conduct, but an audit of procurement practices is underway. Further, there is no evidence that any other YCPD management engaged in questionable ethical conduct related to this contract. F7 The YCPD manager did not disclose a personal relationship with the CEO of ADC in a timely manner. County response: The County partially agrees with this finding. The...
R9
Any agreements and/or payments for reimbursement for MIT training from other counties should be reviewed for compliance with Yolo County’s financial policies and procedures.
Response: Will Implement
Score: +1
This recommendation will be implemented by the Interim Chief Probation Officer by December 28, 2012. Auditor-Controller response sent under separate cover on November 8, 2012: This recommendation will be implemented. Note: Following the audits conducted by the Auditor-Controller, Interim Chief Probation Officer and Director of General Services as referenced above, a report of findings will be provided to the Board of Supervisors in early 2013. Page 9 of 9
F10
The YCPD manager did not disclose the CEO’s substance abuse to Yolo County administrators in a timely manner.
Response: Disagree Partially
Score: 0
The respondents partially agree with the finding. The duty to disclose personal medical information of non-County personnel only arises if there is an impact on the provision of services or other performance under the contract. The County is continuing its investigation and the audit of procurement practices to determine the extent to which services or performance due to the County may have been impacted. F11 The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO. County response: The respondents agree that the YCPD manager provided advic...
F11
The YCPD manager guided ADC in completing invoices for payment despite having a dual relationship with the CEO.
Response: Disagree Partially
Score: 0
The respondents agree that the YCPD manager provided advice to ADC in completing invoices for payment. It is not uncommon for County personnel to assist vendors in the preparation of invoices to ensure proper payment is made for services that are actually made under a contract. The procurement practices audit will assist the County in confirming whether payments made to ADC were for services or product actually received. The County currently has no evidence of a financial conflict of interest. Auditor-Controller response sent under separate cover on November 8, 2012: We cannot confirm this fin...
F12
The YCPD manager authorized a strategically complex pay package for MIT trainers.
Response: Disagree Partially
Score: 0
The respondents disagree with the finding. The YCPD manager agreed to a complex procedure for MIT trainers to record their working hours for training which included payment for preparation time and post-training session time. Auditor-Controller response sent under separate cover on November 8, 2012: We do not agree with the finding. The YCPD manager might have instructed trainers to improperly record time in such a way as to increase their pay, but would not be able to "authorize a strategically complex pay package" due to established internal control in the payroll and HR system. Our upcoming...
F13
The method of compensation for MIT trainers was not approved by Yolo County Human Resources (YCHR).
Response: Disagree Partially
Score: 0
The respondents partially agree with the finding. The "method of compensation" was payment of work hours, the management of which is within the discretion of a Department Head subject to any requirements of a labor collective bargaining agreement. Yolo County Human Resources did not specifically approve the arrangements the YCPD manager made with the MIT trainers. Auditor-Controller response sent under separate cover on November 8, 2012: We agree with the finding. Our preliminary review indicates that the enhanced compensation to MIT trainers was not specifically authorized by the Human Resour...
F14
Some trainers were directed to falsify timesheets.
Response: Disagree Partially
Score: 0
The County is unable to substantiate this finding prior to completion of a payroll audit. A payroll audit has been initiated and is expected to be completed by December 28, 2012. The audit could, however, continue into 2013 depending on the Yolo County Auditor-Controller's findings. There are circumstances in which County employees are paid for hours not actually worked pursuant to agreements reached in labor collective bargaining agreements, for example, a guarantee of minimum paid hours for call-back or other special duties. Auditor-Controller response sent under separate cover on November 8...
F15
Timecards were submitted improperly.
Response: Disagree Partially
Score: 0
The County is unable to substantiate this finding prior to completion of a payroll audit. A payroll audit has been initiated and is expected to be completed by December 28, 2012. The audit could, however, continue into 2013 depending on the Yolo County Auditor-Controller's findings. There are circumstances in which County employees are paid for hours not actually worked pursuant to agreements reached in labor collective bargaining agreements, for example, a guarantee of minimum paid hours for call-back or other special duties. Auditor-Controller response sent under separate cover on November 8...
F16
There are no agreements for other counties to reimburse Yolo County for MIT training conducted by the Yolo County staff.
Response: Disagree Partially
Score: 0
The respondents wholly disagree with the finding. Agreements are in place with Santa Cruz, Yuba and Alameda counties. Auditor-Controller response sent under separate cover on November 8, 2012: We do not agree with this finding. Our preliminary review indicates that there were agreements with Alameda, Santa Cruz and Yuba counties to reimburse Yolo County for MIT training costs. Our upcoming audit of contracting process will clarify this finding. F17 No invoices have been submitted by YCPD to other counties for training reimbursement and no reimbursements have been received by Yolo County. Count...
F17
No invoices have been submitted by YCPD to other counties for training reimbursement and no reimbursements have been received by Yolo County.
Response: Disagree Partially
Score: 0
The respondents wholly disagree with the finding. Payment for training has been received from Santa Cruz and Alameda counties. Reciprocal training has been provided by Yuba County for Yolo County Probation Department employees in exchange for training provided to Yuba County probation employees. Auditor-Controller response sent under separate cover on November 8, 2012: We do not agree with this finding. Our preliminary review indicates that some reimbursements have been received from the partner counties: as of 10/31/12, $4,116.04 paid by Alameda County was recorded on 9/20/12 and $8,584.67 pa...
F18
Yolo County has no code of conduct or professional code of ethics for high level management employees to follow.
Response: Disagree Partially
Score: 0
The respondents disagree with the finding. A Code of Ethics for Procurement has been part of the County's Policies and Procedures Manual since June 18, 2002. County elected and management employees are required to take the AB 1234 ethics training bi-annually. In addition to the County's Code of Ethics for Procurement and general State conflict of interest laws, many individual departments have departmental and professional codes of ethics that govern individual employees in those areas. Areas to further strengthen the County's Policies and Procedures Manual will be considered including the dev...
▶
Yolo County response regarding Yolo County Probation Department: Slow to Response to Needed Change
June 25, 2013
•
3 pages
• 7 responses
•
Score: 0
(+0, 1, 0)
View Details ▾
7 responses to findings and recommendations
R1
The ADC contract should be reviewed by Yolo County Counsel and the County Administrative Officer to determine by December 28, 2012 the operational fitness and financial viability of ADC.
Response: Implemented
Due: December 28, 2012
Scheduled: Within 30 days
Score: 0
This recommendation has been implemented. R2 Within 30 days of this report, YCPD should develop a specific plan for the completion of its Policies and Procedures Manual revision. This plan should include project milestones and staff assignments for completing and distributing the revision no later than December 31, 2013. Chief Probation Officer response: This recommendation has already been implemented. The Probation Department's plan for implementation of new Policies and Procedures has proceeded faster than expected. Draft policies were completed mid-April and meet-and-
confer with the Prob...
R2
Yolo County should develop and implement a code of conduct, clarifying professional protocol for high level management employees to avoid dual relationships, conflicts of interest, improprieties or the appearance of impropriety
Response: Unknown
Score: 0
This recommendation has already been implemented. The Probation Department's plan for implementation of new Policies and Procedures has proceeded faster than expected. Draft policies were completed mid-April and meet-and-
confer with the Probation bargaining unit began April 29, 2013. The YCPD released the final draft of policies to staff on June 6, 2013. R3 As the Policies and Procedures Manual is revised, YCPD managers should continue to receive training on internal affairs investigations and performance evaluations to ensure all employees and managers understand what is expected of them an...
F3
The YCPD manager was the sole contract administrator for ADC.
Response: Unknown
Score: 0
This recommendation will be substantially implemented by September 1, 2013, however it is subject to the meet-and-confer process with labor representatives which could extend beyond this date. Page 3 of 3
R3
The MIT compensation package should be reviewed by December 28, 2012 to determine if YCPD management has the authority to authorize a compensation package.
Response: Unknown
Score: 0
This recommendation has already been implemented. Internal Affairs/Peace Officer Bill of Rights Training was delivered department-wide to all Supervisors and Managers on February 20, 2013. Makeup training (2 staff) is tentatively scheduled for July 2013. Human Resources provided performance evaluation training to all employees on January 15, 2013, January 16, 2013 and January 24, 2013. R4 YC administration, YCPD management and HR should meet regularly to fully develop and implement a plan to address the staff morale issues raised in the 2010 HR report, 2012 independent consultant's report and ...
R4
The scheduling of MIT training on days not at work should be reviewed by December 28, 2012 to determine if this is a violation of the MOU.
Response: Unknown
Score: 0
). R6 By September 1, 2013, the Board of Supervisors should finalize and adopt a Code of Ethics as a part of its Administrative Policies and Procedures Manual. The Code should address general ethical conduct for all levels of YC employees and managers and include provisions defining dual relationships. Page 2 of 3
Board of Supervisors response: This recommendation will be substantially implemented by September 1, 2013, however it is subject to the meet-and-confer process with labor representatives which could extend beyond this date. Page 3 of 3
R5
No single Yolo County manager should have sole authority over the development and implementation of a contract or vendor.
Response: Unknown
Score: 0
R5 The Board of Supervisors should ensure the plan developed pursuant to R4 is implemented.
R6
The timesheets for MIT trainers should be audited and overpayments should be recovered
Response: Unknown
Score: 0
This recommendation will be substantially implemented by September 1, 2013, however it is subject to the meet-and-confer process with labor representatives which could extend beyond this date. Page 3 of 3
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Yolo County Board of Supervisors
Elected County Office