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Yuba County Grand Jury • 2010-2011

Some historians believe that the earliest versions of the grand jury existed in Athens, where the Greeks

Published: June 30, 2011 105 pages

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⚠️ 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 17 findings

F1 Page 26

Annual audits of Yuba County’s financial statements, performed by outside auditing firms, have repeatedly pointed out recurring material weaknesses within the internal controls of the operations of the Auditor-Controller’s office, and corrections to such material weaknesses have not been implemented.

F2 Page 26

Trust Funds have not been closed and their monies have not been included in the General Fund or Special Fund Revenue, as required by GASB 34, which was presented in 1998.

F3 Page 26

Trust Funds are not electronically entered in the general ledger system.

F4 Page 26

The Year End Closing Procedures result in audit adjustments, which are considered a strong indicator of material weakness in internal controls over the financial reporting.

F5 Page 26

The “Miscellaneous” account holds millions of dollars which go months without being assigned to the appropriate accounts.

F6 Page 26

The general ledger is not set up in a way that financial statements can be printed out electronically.

F7 Page 26

Most Departments are prohibited from entering data electronically into the journal entry process.

F8 Page 26

The Auditor-Controller has not obtained any form of higher learning achievement since his graduation from Golden Gate University in 1969. 2010-2011 Yuba County Grand Jury Final Report

F9 Page 27

The Auditor-Controller has received no training, which has been available, on the existing accounting software.

F10 Page 27

In all but one position with the office of the Auditor-Controller, some form of college education is required. But up until June 30, 2010, only the Auditor-Controller has such a college degree.

F11 Page 27

The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had not been updated in decades.

F12 Page 27

There is no policy & procedures manual detailing how the operations within the Auditor- Controller’s office are to be conducted.

F13 Page 27

No internal audits by the office of the Auditor-Controller have been performed in the County departments, other than of the Treasurer.

F14 Page 27

The Auditor-Controller’s office has a reputation of being uncooperative.

F15 Page 27

In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the Auditor-Controller in Yuba County. Government Code Section 26945.1 allows the BOS to amend their ordinance and require the Auditor-Controller to obtain 40 continuing education credits every two years.

F16 Page 27

The Board of Supervisors has limited authority to adequate oversight of the office of the Auditor-Controller, when that office is filled by an elected official.

F17 Page 27

A former Assistant Auditor had to provide financial information secretly to various County departments in order for those departments to prepare their financial analyses.

Recommendations 21

R1
Page 27

Close out the Trust Funds and include those funds electronically into the General Fund or Special Fund Revenue Accounts within the general ledger system.
R2
Page 27

Adopt and publish written guidelines that ensure the accurate classification of revenues by type of revenue source.
R3
Page 27

Modify each Fund’s chart of accounts to correctly identify the revenue.
R4
Page 27

Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the transactions posted to the “Miscellaneous” account to ensure that revenues get posted to the appropriate revenue accounts in a timely fashion.
R5
Page 27

Prepare a checklist for the Year End Closing Procedures, which includes direct input from each department and indicates who will perform each procedure and when completion of each procedure is due.
R6
Page 27

Electronically enter the data necessary for the electronic preparation of the year end financial statements.
R7
Page 27

Allow departments to enter data electronically into the journal entry process. 2010-2011 Yuba County Grand Jury Final Report
R8
Page 28

The Board of Supervisors adopt and enforce Government Code Section 26945.1, which requires an Auditor-Controller to obtain 40 hours of continuing education in the accounting field every two years.
R9
Page 28

The Auditor-Controller obtain training on the accounting software.
R10
Page 28

Hire only applicants whose qualifications meet the job descriptions for those positions within the Auditor-Controller’s office.
R11
Page 28

Training and education in the accounting field be offered to the Auditor-Controller’s staff, and the Auditor-Controller encourage the staff to take advantage of the tuition assistance, when available.
R12
Page 28

Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be consistent with sections 26945 through 26946 of the California Government Code.
R13
Page 28

Prepare a Policy & Procedures Manual outlining how each operation within the office of the Auditor-Controller is to be conducted.
R14
Page 28

Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the mandated audits.
R15
Page 28

The staff and management of the Auditor-Controller’s office receive customer service training.
R16
Page 28

The Board of Supervisors ensure all material weaknesses and significant deficiencies are addressed, resolved and reported to the BOS.
R17
Page 28

Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue resolutions requiring that the office of the Auditor-Controller prepare such reports as the BOS deems necessary.
R18
Page 28

Pursuant to Government Code Section 26883, the Board of Supervisors implement a rotating schedule requiring the Auditor-Controller to audit or review the accounts and records of at least one County department each year, in order to determine whether there is adequate supervision of accounting practices and consistency in the application of those practices among County departments.
R19
Page 28

The Board of Supervisors adopt a resolution, to place on a ballot, the Office of Auditor- Controller as an appointed position pursuant to Government Code sections 24009 (b) or 26980(b).
R20
Page 28

The Board of Supervisors direct staff or an independent consultant to investigate and report on the process of establishing the office of Auditor-Controller as an appointed, rather than elected, position.
R21
Page 28

The Grand Jury review the office of the Auditor-Controller next year. 2010-2011 Yuba County Grand Jury Final Report

Commendations 4

CM1

Maak, Gene and Shultz, Sara, “Hydraulic and Preliminary Economic Analysis of the Yuba River Goldfields”, U.S. Army Corps of Engineers presentation to the California Central Valley Flood Protection Board on March 26, 2010.
CM2

The Yuba County Water Agency web site: http://www.ywca.com
CM3

The Three Rivers Levee Improvement Authority web site: http://www.trlia.org
CM4

The U.S. Army Corps of Engineers web site: http://www.usace.army.mil 5. “TRLIA Levee Improvement Projects”, Brochure created and distributed by Three Rivers Levee Improvement Authority. 6. “FEMA Accreditation Letter”, May 27, 2010, http://www.trlia.org/docs/FEMA/ 7. “The County of Yuba, Board of Supervisors, February 16, 2010 Minutes”, http://www.co.yuba.ca.us/Departments/BOS/documents/minutes/2010/021610minpdf.pdf Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code Section 929 requires that reports of the Grand Jury not contain the name of any person, or facts leading to the identity of any person who provides information to the Civil Grand Jury. The California State Legislature has stated that it intends the provisions of Penal Code Section 929 prohibiting disclosure of witness identities to encourage full candor in testimony in Civil Grand Jury investigations by protecting the privacy and confidentiality of those who participate in any Civil Grand Jury investigation. 2010-2011 Yuba County Grand Jury Final Report Page 31 of 96 This page intentionally left blank 2010-2011 Yuba County Grand Jury Final Report Page 32 of 96 Report Marysville City Council Minutes 2010-2011 Yuba County Grand Jury Final Report Page 33 of 96 This page intentionally left blank 2010-2011 Yuba County Grand Jury Final Report Page 34 of 96 MARYSVILLE CITY COUNCIL MINUTES SUMMARY The Grand Jury received a complaint that the City of Marysville did not have written minutes of its City Council meetings. Two members of the Yuba County Grand Jury, who did not identify themselves as such, approached the Marysville City Clerk and asked to view the meeting minutes for a specific date. They were told the office is behind on the minutes and does not have the help to catch up, but that there are records on audio if they would arrange a time at a later date to listen to them. They were also told that if there is something specific they were interested in, the City Clerk would look through her notes and help in any way she could. A week later, two people, who did identify themselves as Grand Jury members, asked for the same meeting minutes. This time the Grand Jurors were provided with the meeting proceedings on a DVD and the use of an employee’s computer work station to view the information. The reason for the inquiry by two different groups was to ascertain if written minutes exist and if there is any difference in the level of service between the general public and a county government agency. Although the Marysville City Administration Office was very helpful and willing to answer general questions, we determined that there are no consistent written minutes of the City Council’s meetings since 2008. Further, there is a different level of service provided to the public versus a government agency. This action is not in keeping with the rules and regulations for any municipality or local government within the State of California. Minutes must and will be provided to the public, regardless of staffing level. The Grand Jury understands that, with the budget constraints and staffing issues, the workload can be overwhelming. However, all attempts must be made to have the meeting minutes available, as mandated by law. The Grand Jurors were informed that a temporary employee is to be hired to review and transcribe all video recorded City Council meetings in a written outline format to be presented for review and approval. Since electronic recordings must be permanently maintained, it would be beneficial for the City of Marysville to establish a program to monitor DVD and CD degradation and changes in technology to ensure the integrity of these records.

No Responses Found 3

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

County of Yuba Agency

Yuba County Auditor-Controller Elected County Office

Yuba County Board of Supervisors Elected County Office