Score: +7 (11/20/4)

Madera County Grand Jury • 2013-2014

Madera County Grand Jury Final Report Auditor-Controller Office*

Published: ∼ June 30, 2014 5 pages

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⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Findings and Recommendations 15 findings

The Auditor's management style is top down and autocratic causing undue tension and low morale of the staff. The County needs more degreed accountants for the Auditor's department.

Related Recommendations (2)

The Auditor-Controller should request funds for sufficient degreed accountants in order to meet ongoing Single Audit deadlines. In addition, degreed accountants can provide professional training of staff within the Auditor-Controller's office to increase efficiency. The Auditor-Controller should delegate more responsibility to supervisors to manage staff.

No recommendations for this finding

The attempt of the Auditor to change practices has been inhibited by the inherited culture.

No recommendations for this finding

The review of approximately 16,000 line items delayed the timely preparation of the Single Audits.

No recommendations for this finding

The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years.

No recommendations for this finding

The IFAS software is inadequate for the needs for the county's financial record keeping and reporting.

No recommendations for this finding

The lack of ongoing training and supervision of personnel in the accurate entry of data resulted in substantial staff time to correct past data entry errors.

Related Recommendations (1)

The Auditor-Controller increase on-going cross-training of personnel. Respondents: Marcia Hall Madera County Auditor-Controller 200 West 4th Street Madera, CA 93637 Madera County Board of Supervisors 200 West 4th Street Madera, CA 93637

The loss of senior staff members prior to Auditor's appointment in January, 2012 inhibited the timely filing of the 2011 Single Audit.

No recommendations for this finding

F10

There was a delay of one year in the payment to the independent outside auditor who was owed by the county the sum of $21,000 for additional work to complete the 2011 Single Audit. This resulted in the independent outside auditor being unable to do the additional work while they were owed monies by the county. If the independent outside auditor has not been paid, they are not considered "independent" and cannot return until the debt is cleared.

No recommendations for this finding

F11

Related Recommendations (1)

F12

The County is rated as a financial High Risk agency by the SCO requiring additional work and an increase in fees for the independent auditor to complete the Single Audits.

No recommendations for this finding

F13

Because the County is under sanctions by the SCO, the County is inhibited from applying for grants or from receiving some pass-through funds.

No recommendations for this finding

F14

The investigation revealed that morale is low in the Auditor's Office.

Related Recommendations (1)

F15

The Auditor's Office has: insufficient training of staff; minimal empowerment of staff; an unclear chain of command; and inadequate communication through regularly scheduled meetings of entire staff. This has inhibited the Auditor's Office from performing all of its intended functions in a timely manner.

Related Recommendations (3)

The Auditor-Controller conduct regularly scheduled staff meetings to build teamwork and inform the staff of upcoming activities, changes, and new initiatives impacting the department.

The Auditor-Controller should perform regularly scheduled employee evaluations per Madera County Code 2.60.440.

Agency Responses 3

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

BOARD OF SUPERVISORS

August 19, 2014 • 6 pages • 19 responses • Score: +4 (+4, 15, 0) View Details ▾

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19 responses to findings and recommendations

The Auditor's management style is top down and autocratic causing undue tension and low morale of the staff. The County needs more degreed accountants for the Auditor's department.

Response: Disagree Partially Score: 0

The Auditor's management style is top down and autocratic causing undue tension and low morale of the staff. Partially disagree with the finding per California Penal Code 933.05 (a) (2). Given the recent change in the Auditor-Controller position, the management style of the prior Auditor- Controller, and effect thereof on the office, would seem to be moot. Finding 2: The County needs more degreed accountants for the Auditor's department. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 3: The attempt of the Auditor to change practices has been inhibited by the inhe...

Response: Disagree Partially Score: 0

The County needs more degreed accountants for the Auditor's department. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 3: The attempt of the Auditor to change practices has been inhibited by the inherited culture. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 4: The review of approximately 16,000 line items delayed the timely preparation of the Single Audit. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 5: The Auditor has implemented procedures and policies to improve the financial record keeping and reportin...

Response: Implemented

Score: 0

The Auditor-Controller should request funds for sufficient degreed accountants in order to meet the needs of the Auditor-Controller and other county departments. The recommendation has been implemented. In a separate response, the Madera County Auditor-Controller responded to Recommendation 2 and stated: "The Auditor-Controller's office has positions open for degreed accountants and has been trying to recruit for those positions." The response of the Auditor-Controller to the above Recommendation is considered appropriate and is submitted as the Board of Supervisors response. Recommendation 3...

The attempt of the Auditor to change practices has been inhibited by the inherited culture.

Response: Disagree Partially Score: 0

The attempt of the Auditor to change practices has been inhibited by the inherited culture. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 4: The review of approximately 16,000 line items delayed the timely preparation of the Single Audit. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 5: The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years. Agree with the finding per California Penal Code 933.05 (a) (1)...

The Auditor-Controller conduct regularly scheduled staff meetings to build teamwork and inform the staff of upcoming activities, changes, and new initiatives impacting the department.

Response: Implemented

Score: 0

The Auditor-Controller conduct regularly scheduled staff meetings to build teamwork and inform the staff of upcoming activities, changes, and new initiatives impacting the department. The recommendation has been implemented. In a separate response, the Madera County Auditor-Controller responded to Recommendation 3 and stated: "The Auditor-Controller has already implemented this with bi-weekly staff meetings." The response of the Auditor-Controller to the above Recommendation is considered appropriate and is submitted as the Board of Supervisors response. Recommendation 4: The Auditor-Control...

The review of approximately 16,000 line items delayed the timely preparation of the Single Audits.

Response: Disagree Partially Score: 0

The review of approximately 16,000 line items delayed the timely preparation of the Single Audit. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 5: The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 6: Lack of timely filing of the Single Audit has caused the county to lose the opportunity to apply for grants. Some grants have been lost entirely or in part...

The Auditor-Controller should perform regularly scheduled employee evaluations per Madera County Code 2.60.440.

Response: Will Implement

Score: +1

The Auditor-Controller should perform regularly scheduled employee evaluations per Madera County Code 2.60.440. The recommendation has not yet been implemented, but will be implemented in the future. In a separate response, the Madera County Auditor-Controller responded to Recommendation 4 and stated: "The new Auditor-Controller will endeavor to timely conduct employee evaluations." The response of the Auditor-Controller to the above Recommendation is considered appropriate and is submitted as the Board of Supervisors response. Recommendation 5: The BoS contract for an outside managerial stu...

The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years.

Response: Disagree Partially Score: 0

The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 6: Lack of timely filing of the Single Audit has caused the county to lose the opportunity to apply for grants. Some grants have been lost entirely or in part due to lack of filing the Single Audit in a timely manner. Delays in receiving grants can result in extra cost to the county. Agree with the finding per California Penal Code ...

Response: Requires Analysis

Score: 0

The BoS contract for an outside managerial study of the Auditor-Controller's office to examine and make recommendations regarding supervisory practices, staffing, systems, procedures, and employee morale. The Recommendation requires further analysis. In the coming months, the Board of Supervisors will work with the new County Auditor-Controller in order to identify issues within the Auditor Controller's office and develop appropriate measures to address all issues. Sincerely, Im When h Tom Wheeler, Chairman Madera County Board of Supervisors Attachments

Response: Disagree Partially Score: 0

Lack of timely filing of the Single Audit has caused the county to lose the opportunity to apply for grants. Some grants have been lost entirely or in part due to lack of filing the Single Audit in a timely manner. Delays in receiving grants can result in extra cost to the county. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 7: The IFAS software is inadequate for the needs for the county's financial record keep and reporting. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and sta...

The IFAS software is inadequate for the needs for the county's financial record keeping and reporting.

Response: Disagree Partially Score: 0

The IFAS software is inadequate for the needs for the county's financial record keep and reporting. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and stated: "The IFAS software had not been updated for several years and, therefore, the County was not operating with the most recent version. The County is now in the process of the update and will be able to re-assess the adequacy of the software after the updates have been fully installed." The response of the Auditor-Controller to the above Finding is conside...

The lack of ongoing training and supervision of personnel in the accurate entry of data resulted in substantial staff time to correct past data entry errors.

Response: Disagree Partially Score: 0

The lack of ongoing training and supervision of personnel in the accurate entry of data resulted in substantial staff time to correct past data errors. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 9: The loss of senior staff members prior to the Auditor's appointment in January, 2012 inhibited the timely filing of the 2011 Single Audit. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 10: There was a delay of one year in the payment to the independent outside auditor who was owed by the county the sum of $21,000 for additional work to com...

The loss of senior staff members prior to Auditor's appointment in January, 2012 inhibited the timely filing of the 2011 Single Audit.

Response: Disagree Partially Score: 0

The loss of senior staff members prior to the Auditor's appointment in January, 2012 inhibited the timely filing of the 2011 Single Audit. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 10: There was a delay of one year in the payment to the independent outside auditor who was owed by the county the sum of $21,000 for additional work to complete the 2011 Single Audit. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and stated: The longest delay in paying the independent auditor was f...

F10

Response: Disagree Partially Score: 0

There was a delay of one year in the payment to the independent outside auditor who was owed by the county the sum of $21,000 for additional work to complete the 2011 Single Audit. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and stated: The longest delay in paying the independent auditor was five months for $12,000. During this payment delay the auditors continued to work. The response of the Auditor-Controller to the above Finding is considered appropriate and is submitted as the Board of Supervisors respo...

F11

Response: Disagree Partially Score: 0

Because of the additional time invested in attempting to complete the Single Audit, the Auditor did not have available time or staff to perform the financial watch dog function over other county departments. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and stated: "The watchdog function was delayed due to lack of qualified personnel to plan and conduct internal audits. The newly appointed Auditor-Controller has met with County CAO and Board of Supervisors to request a new position and funding to hire an exp...

F12

The County is rated as a financial High Risk agency by the SCO requiring additional work and an increase in fees for the independent auditor to complete the Single Audits.

Response: Disagree Partially Score: 0

The County is rated as a financial High Risk agency by the SCO requiring additional work and an increase in fees for the independent auditor to complete the Single Audits. Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Auditor- Controller has responded to this Finding and stated: "While the County may be rated a financial High Risk agency there is no indication that this has resulted in additional work within the Auditor-Controller's office or to the independent outside auditor." The response of the Auditor-Controller to the above Finding is considered approp...

F13

Because the County is under sanctions by the SCO, the County is inhibited from applying for grants or from receiving some pass-through funds.

Response: Agree Score: +1

Because the County is under sanctions by the SCO, the County is inhibited from applying for grants or from receiving some pass-through funds. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 14: The investigation revealed that morale is low in the Auditor's office. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 15: The Auditor's office has: insufficient training of staff; minimal empowerment of staff; an unclear chain of command; and inadequate communication through regularly scheduled meetings of entire staff. This has inhibited the Audito...

F14

The investigation revealed that morale is low in the Auditor's Office.

Response: Agree Score: +1

The investigation revealed that morale is low in the Auditor's office. Agree with the finding per California Penal Code 933.05 (a) (1). Finding 15: The Auditor's office has: insufficient training of staff; minimal empowerment of staff; an unclear chain of command; and inadequate communication through regularly scheduled meetings of entire staff. This has inhibited the Auditor's Office from performing all of its intended functions in a timely manner. Agree with the finding per California Penal Code 933.05 (a) (1). Recommendation 1: Madera County should immediately obtain a financial softwa...

F15

Response: Agree Score: +1

The Auditor's office has: insufficient training of staff; minimal empowerment of staff; an unclear chain of command; and inadequate communication through regularly scheduled meetings of entire staff. This has inhibited the Auditor's Office from performing all of its intended functions in a timely manner. Agree with the finding per California Penal Code 933.05 (a) (1). Recommendation 1: Madera County should immediately obtain a financial software package to meet the needs of the Auditor-Controller and other county departments. The recommendation has not yet been implemented, but will be impl...

Response for Madera County Ground Water Issues Final

July 10, 2014 • 6 pages • 1 response • Score: -1 (+0, 0, -1) View Details ▾

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Response to the 2013-14 Grand Jury Report entitled Madera County Ground Water Issues Final

November 25, 2014 • 5 pages • 15 responses • Score: +4 (+7, 5, -3) View Details ▾

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15 responses to findings and recommendations

The Auditor's management style is top down and autocratic causing undue tension and low morale of the staff. The County needs more degreed accountants for the Auditor's department.

Response: Agree Score: +1

Agree with the finding per California Penal Code 933.05 (a) (1).

Response: Disagree Score: -1

Disagree with the finding per California Penal Code 933.05 (a) (2). Amendments to the well permits and the Groundwater Suatainability Act, which is a the three-bill package, composed of AB 1739 (Dickinson), SB 1168 (Pavley) and SB 1319 (Pavley) authorize the County to establish fees. In addition the Madera County Water Conservation and Flood Control Agency will be studying possible mechanisms for assessment.

Response: Requires Analysis

Score: 0

The recommendation requires further analysis. The Board has ordinances pertaining to well location in relation to existing surrounding wells that to some degree addresses adverse impacts. The extent to which additional ordinances are needed is the topic of ongoing discussion by the Board and, Public Works and Planning.

The attempt of the Auditor to change practices has been inhibited by the inherited culture.

Response: Agree Score: +1

Agree with the finding per California Penal Code 933.05 (a) (1).

The Auditor-Controller conduct regularly scheduled staff meetings to build teamwork and inform the staff of upcoming activities, changes, and new initiatives impacting the department.

Response: Will Implement

Score: +1

The recommendation has not yet been implemented, but will be implemented in the future. Madera County Public Works is preparing an ordinance which will require water meters on all new development and well rehabilitations. It is anticipated that the item will be presented to the Board of Supervisors before year-end.

The review of approximately 16,000 line items delayed the timely preparation of the Single Audits.

Response: Agree Score: +1

Agree with the finding per California Penal Code 933.05 (a) (1).

The Auditor-Controller should perform regularly scheduled employee evaluations per Madera County Code 2.60.440.

Response: Requires Analysis

Score: 0

The recommendation requires further analysis. The proposed Joint Powers Authority (JPA) or a Groundwater Sustainability Agency (GSA)would consider several options for groundwater management, this being one of them.

The Auditor has implemented procedures and policies to improve the financial record keeping and reporting for the County which will enable the timely filing of Single Audits in future years.

Response: Disagree Partially Score: 0

The continuing overdraft of groundwater will result in an ongoing drop in the water table and land subsidence. Land subsidence is an irreversible process, resulting in a permanent loss of potential subsurface water storage. Land subsidence has caused damage to local, state and federal infrastructure. The sources of groundwater recharge are insufficient to maintain an adequate supply of water for Madera County (See Attachment) Response: Agree with the finding per California Penal Code 933.05 (a) (1). Finding 6: Although Madera County is a Right to Farm county, the use of land for agriculture ...

Response: Will Implement

Score: +1

The recommendation has not yet been implemented, but will be implemented in the future. The Planning Division of the Community and Economic Development Department will bring a draft ordinance to the Board of Supervisors in December 2014 or early in 2015.

Response: Agree Score: +1

Agree with the finding per California Penal Code 933.05 (a) (1).

Response: Implemented

Score: 0

The recommendation has been implemented. The County has an ordinance on water conservation.

The IFAS software is inadequate for the needs for the county's financial record keeping and reporting.

Response: Agree Score: +1

Agree with the finding per California Penal Code 933.05 (a) (1).

The lack of ongoing training and supervision of personnel in the accurate entry of data resulted in substantial staff time to correct past data entry errors.

Response: Disagree Partially Score: 0

Partially disagree with the finding per California Penal Code 933.05 (a) (2). The Water Advisory Commission has access to County staff and consultants as necessary.

The loss of senior staff members prior to Auditor's appointment in January, 2012 inhibited the timely filing of the 2011 Single Audit.

Response: Disagree Score: -1

Disagree with the finding per California Penal Code 933.05 (a) (2). Several County Public Works staff have hydrology and hydraulics experience to address the broad issues of water within the County.

F10

Response: Disagree Score: -1

Disagree with the finding per California Penal Code 933.05 (a) (2). The County has accurate methods to determine groundwater consumption on Special Districts for domestic uses however not in agricultural nor private systems.

* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.