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Findings 5 findings
F1
- The City has chosen to implement new purchasing procedures selectively; however, from information gathered within Grand Jury interviews, the current procedures are not in compliance with the applicable public procurement thresholds under CUPCCAA.
F2
– City of Colusa is registered as a CUPCCAA entity, but CUPCCAA procurement methods and thresholds are not being followed. Direction to City staff from management appears to be ineffectual.
F3
- The City’s accounting and procurement procedures are outdated and inefficient. Current financial reporting is vague, lacks sufficient detail, and is largely unusable for informed decision-making. There is consensus that the process suffers from a lack of transparency regarding accounts, fund allocations, and account balances.
F4
– The City’s check-writing and disbursement procedures lack a formalized approval process, and there is insufficient clarity regarding control measures and signatory authority roles, which raises concerns about accountability and oversight.
F5
– Lack of detailed minutes from City Council meetings and poor quality of video/voice recordings leads to further lack of transparency.
Recommendations 5
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R1– The Grand Jury recommends adopting and making public, “City Accounting and Procurement Procedures” (Accounting Manual) as an adopted resolution.
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R2– The Grand Jury recommends that the City of Colusa visit CUPCCAA guidelines and implement a training procedure for all staff and mandatory training for new hires and include into your existing Accounting Directive. Training is available through the State Controllers website. A CUPCCAA approved list of prequalified contractors (bondable) is to be created and posted on the City of Colusa website. This will need to be maintained annually per CUPCCAA guidelines. _____________________________________________________________________________
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R3– The Grand Jury recommends that the City of Colusa update accounting software to a more user- friendly software and applicable to a City Account system/process. Generate reports and present them monthly to the City Council (fund balances and forecast budget).
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R4– The Grand Jury recommends a process to be created and implemented as follows. ● Creation and implementation of a “Check Request” form to accompany any purchase order request and processing of a check. o Cost accounting (coding) for project/purchase reference o Mandatory 2 part signature. ▪ 1 – City Treasurer ▪ 2 – Mayor and/or Pro Tem Mayor ● January of each fiscal year, new updated signatory cards are filed and recorded with the bank of use. This needs to be done immediately and the removal of any past Council members that are presently assigned signatory capabilities.
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R5– The Grand Jury recommends the City Council approves and directs an upgraded Audio/Visual system be purchased and implemented for improved public information and participation.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Colusa
City