2011-2012 Madera County Grand Jury Final Report on Special Districts Accounting

Findings and Recommendations 5 findings

F1

The Grand Jury found that the Auditor does not provide the districts with timely accounting of revenue which is required in the calculation of the utility rates.

No recommendations for this finding

F2

The Grand Jury found that there are multiple billing cycles for the districts. a. One district is billed annually. b. Three districts are billed monthly. c. The balance of the districts is billed quarterly.

No recommendations for this finding

F3

The Grand Jury found that there are approximately one half million dollars in unpaid utility bills.

No recommendations for this finding

F4

The Grand Jury found that approximately 6% of the accounts are delinquent. a. Delinquent accounts are included on the annual property tax bill. b. There is no financial penalty or service cut-off policy for non-payment.

No recommendations for this finding

F5

The Grand Jury found that the current utility billing and accounting software is inadequate and does not meet the needs of the Auditor or the districts. Conclusions:

No recommendations for this finding

Conclusions 2

CL1

The Grand Jury concluded that staffing, procedures, and outdated software are the causes of the Auditor's inability to respond to the needs of the districts.
CL2

The Grand Jury concluded that timely reporting of revenues directly impacts the calculation of customer’s utility rates.

Agency Responses 1

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Board

July 06, 2011 • 5 pages • 3 responses • Score: +3 (+3, 0, 0) View Details ▾

PDF

3 responses to findings and recommendations

F2

The Grand Jury found that there are multiple billing cycles for the districts. a. One district is billed annually. b. Three districts are billed monthly. c. The balance of the districts is billed quarterly.

Response: Agree Score: +1

The respondent agrees with the finding F2: The respondent agrees with the finding F3: The respondent agrees with the finding F4: The respondent agrees with the finding FS: The respondent agrees with the finding F6: The respondent agrees with the finding F7: The respondent agrees with the finding F8: The respondent agrees with the finding F9: The respondent agrees with the finding FlO: The respondent agrees with the finding Where the futures of children are driven by their aspirations, not bound by their circumstances.

F3

The Grand Jury found that there are approximately one half million dollars in unpaid utility bills.

Response: Agree Score: +1

The respondent agrees with the finding F2: The respondent agrees with the finding F3: The respondent agrees with the finding F4: The respondent agrees with the finding FS: The respondent agrees with the finding F6: The respondent agrees with the finding F7: The respondent agrees with the finding F8: The respondent agrees with the finding F9: The respondent agrees with the finding FlO: The respondent agrees with the finding Where the futures of children are driven by their aspirations, not bound by their circumstances.

F4

The Grand Jury found that approximately 6% of the accounts are delinquent. a. Delinquent accounts are included on the annual property tax bill. b. There is no financial penalty or service cut-off policy for non-payment.

Response: Agree Score: +1

The respondent agrees with the finding F2: The respondent agrees with the finding F3: The respondent agrees with the finding F4: The respondent agrees with the finding FS: The respondent agrees with the finding F6: The respondent agrees with the finding F7: The respondent agrees with the finding F8: The respondent agrees with the finding F9: The respondent agrees with the finding FlO: The respondent agrees with the finding Where the futures of children are driven by their aspirations, not bound by their circumstances.

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

Madera County County