Lake County Grand Jury • 2001-2002

County of Lake - 2001/2002 Grand Jury Report - Table of Contents 2001/2002 Grand Jury Report

Published: June 10, 2002 52 pages Consolidated Report
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Note: Missing finding numbers detected: F4, F5, F6, F7, F8, F9

Findings 4 findings

F1
Financial Services Committee 2. Government Services Committee 3. Health & Social Services Committee 4. Planning and Public Works Committee 5. Public Safety Committee 6. Public Services Committee The ad hoc committee is called the Edit and Review Committee, which meets when necessary to review the work of the standing committees. All materials prepared for inclusion in this final report are reviewed by this Committee and edited and formatted as necessary prior to presentation for approval to the full Grand Jury. The Foreman is an ex-officio member of all these committees. Committee Assignments for 2001-2002 Lake County Grand Jury Cris Cufflin- Foreman Financial Services Planning & Public Works Wllter Patti - Chair Wllter Patti - Chair Donald Don Donnelson - Bradshaw Chair Don Donnelson Louis Almgren Howard Bernice Cox Hickman Jay Gehrke Ralph Norton Howard Hickman Mary Smith http://www.co.lake.ca.us/generalinformation/grandjury/report0102/committee.html (1 of 2)4/17/2007 3:08:45 PM County of Lake - 2001/2002 Grand Jury Report - Committee Activity Government Services Public Safety Wllter Patti - Chair Wllter Patti - Chair Ralph Norton - Chair Pat Sylva - Chair Jay Gehrke - Co- Louis Almgren Chair Michael Donald Bradshaw Bingham Walter Patti Virginia Bundy Beverly Hill Patti Kane Health & Social Services Public Services Wllter Patti - Chair Wllter Patti - Chair Robert Fodor - Patti Kane - Chair Chair Bernice Cox Michael Beverly Hill Bingham Joyce Cook Virginia Bundy Mary Smith Robery Floor Pay Sylva Joyce Cook Edit & Review Wllter Patti - Chair Ann Edison - Chair Cris Cufflin Don Donnelson Robert Fodor Beverly Hill Patti Kane Jay Gehrke Walter Patti Pat Sylva http://www.co.lake.ca.us/generalinformation/grandjury/report0102/committee.html (2 of 2)4/17/2007 3:08:45 PM County of Lake - 2001/2002 Grand Jury Report - Financial Services 2001/2002 Grand Jury Report Financial Services Committee 2001-2002 Lake County Grand Jury Visitation: Glenbrook Cemetary District PURPOSE: During a meeting with the County Auditor and County Administrator, they suggested that the Financial Services Committee consider reviewing the financial situation of the Glenbrook Cemetary District. Based on the information obtained in that meeting, the Financial Services Committee undertook an initial review of the financial problems facing the District. PROCEDURE: The Committee reviewed the budgetary information provided by the County Auditor and Administrative and then met with the Chairman of the Board and the Board Secretary of the Glenbrook Cemetary District. The Committee further reviewed correspondence between the District and the County provided by the District officers. FINDINGS: Based on discussions with the District and review of the financial reports, the Committee found that the District clearly had been overspending its annual budget for a number of years and that its reserve fund had been exhausted. Addittionally, the District was confused as to how the reserve fund had been exhausted and why the District was no longer able to obtain cash budget advances from the Auditor-Controller. The District was further confused as to the tax formula the County applied in establishing the annual budget for the District. The District's officers also expressed their disappointment with the perceived lack of response by the Auditor-Controller in assisting the District in resolving its financial problems. The District officers did indicate that they were preparing a "Special Tax" initiative in the District that, if approved, would increase taxes within the District in order to better fund its operation. In concluding the meeting with the District offiers, the Committee suggested that the District obtain a professional fraud audit of its budget and that it provide the Committee with a copy of the auditor's report. The officers agree that such an audit was necessary. Subsequent follow-up communications with the District officers indicated that the Cemetary had run out of money altogether and had closed its gates and laid off its two employees. The officers stated that the District had no funds to pay for an independent audit and that they were attempting to review the http://www.co.lake.ca.us/generalinformation/grandjury/report0102/cemetary.html (1 of 2)4/17/2007 3:08:45 PM County of Lake - 2001/2002 Grand Jury Report - Financial Services financial documents themselves.
F2
If at all possible, the County Auditor-Controller should offer assistance to the District in obtaining the audit process recomended above.
F3
The Financial Services Committee strongly recommends that the 2002-2003 Grand Jury continue to monitor the financial situation of the Glenbrook Cemetary District. CONCLUSIONS: The facts are that the Glenbrook Cemetary District does have budgetary as well as other financial issues that have plauged it for several years. In order to resolve these issues, the Board of Directors of the District should obtain professional financial and auditing help. A meaningful dialogue and working relationship should also be established between the District's Board and the office of the County Auditor-Controller in an attempt to work through the current financial situation. Absent the ability to bring the District into financially stable condition or to arrange for another cemetary district to take over Glenbrook, dissolution of the District may have to be considered. http://www.co.lake.ca.us/generalinformation/grandjury/report0102/cemetary.html (2 of 2)4/17/2007 3:08:45 PM County of Lake - 2001/2002 Grand Jury Report -Tax 2001/2002 Grand Jury Report Financial Services Committee 2001-2002 Lake County Grand Jury Visitation: Treasurer Tax Collector PURPOSE: In response to the 2000-2001 Grand Jury's recommendation that the 2001-2002 Grand Jury monitor compliance with recommendations it made concerning the operation of the Lake County Treasurer/Tax Collector's Department, the Grand Jury visited the Department and met with the management and staff. The earlier recommendations are listed below, followed by this Grand Jury's findings.
F10
Per the BOC report, the Policy and Procedures Manual needed revision and reprinting, with inclusion of provisions for the housing of minors in Type II and Type III facilities.

Recommendations 4

Conclusions 25