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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.
Nevada County Grand Jury
• 2021-2022
Fire Safe Council of Nevada County Growing Pains and Best Practices
⚠️ 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 7 findings
F1
Although the Jury issued five (5) document requests during April, May, and again in June to the Executive Director and a member of the Board, as of June 22, 2022, we have received none of the requested documents.
F2
The Jury found that financial reporting on multiple levels, monthly Board operational reports and financial statements, and Form 990 filings were incomplete or in arrears.
F3
The FSC’s revenues, including grant funding, are not segregated under fund accounting rules.
F4
The FSC lacks operational and financial transparency.
F5
The FSC lacks segregation of duties, roles, and responsibilities for internal controls.
F6
The FSC Board has not developed a strategic plan to address the full magnitude of issues.
F7
The FSC Board is not ensuring applicable laws and regulations are adhered to.
Recommendations 8
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R1The Jury recommends that the County engage an independent forensic accountant to review and report on FSC financial records and processes.
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R2The Jury recommends FSC management provide timely monthly operational reports and financial statements to the FSC Board.
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R3The Jury recommends the FSC Board provide requested documents to the Grand Jury.
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R4The Jury recommends the FSC management provide requested documents to the Grand Jury.
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R5The Jury requests the FSC Board implement fund accounting for grant revenues.
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R6The Jury requests the FSC Board improve its level of transparency for the benefit of the community.
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R7The Jury requests the FSC Board complete the development and implementation of roles and responsibilities as stated in the March 2022 Executive Finance Committee meeting minutes, with attention to segregation of duties and best practices.
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R8The Jury requests the FSC Board develop and implement a five-year strategic plan for the growth of the organization.
Conclusions 2
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CL1 Page 8The FSC is a significant part of the County’s wildfire safety net and is dependent on grants, donations, and volunteers from the community to staff many of the valuable programs. As an organization closely aligned to the County and depending on public funds, the Jury believes that FSC should comply with transparency, best practices, and the Brown Act. Additionally, a 501(c)(3) organization should adhere to well recognized standards, such as noted in Best practices for 501(c)(3) (Nonprofit organizations). While FSC states that significant progress and improvement has been made, the Jury was unable to verify these claims. The Jury issued multiple document requests and reminders to the 11 https://www.councilofnonprofits.org/?gclid=CjwKCAjw-8qVBhANEiwAfjXLrm2dvfp3XQXtbI4MS2bHfZr6einDodon- Off_bdwwMlX7EmEj56XwWBoCiwQQAvD_BwE 12 Source: National Council of Nonprofits, https://www.councilofnonprofits.org/tools-resources/board-roles-and-responsibilities
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CL2 Page 9Executive Director and a member of the Board without result. As of June 22, 2022, the Jury has received none of the requested documents. The Jury found that issues identified by the County, auditors, and the public are far from resolved, and the continued financial employee turnover may put the organization at serious financial risk.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Nevada County Auditor-Controller
Elected County Office