Stanislaus County Grand Jury
• 2003-2004
Reason for Investigation California Penal Code Sections 925, 925(a), 931.1 and 933.5 mandates that the Civil Grand Jury
⚠️ 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 12 findings
F1
External Certified Public Accountant representatives reported on the County’s major Federal programs; their Governmental Accounting Standards Board statement 34 auditing disclosure standards, as well as collection disbursement of County taxpayer dollars.
No recommendations for this finding
F2
Many County department heads, or their representatives, attended the Audit Entrance and Audit Exit conferences.
No recommendations for this finding
F3
Stanislaus County, whose total budget exceeds $600,000,000 annually, is a major employer with more than 4500 employees in 35 departments.
No recommendations for this finding
F4
The External Auditor’s report validated the Stanislaus County financial statement prepared by the Auditor/Controller.
No recommendations for this finding
F5
There is no central source for accounting, contracts, and employees. No one oversees the department heads approval of departmental bills and accounting for departmental income. The Auditor/Controller depends exclusively on each department’s management to report their respective expenses and receivables. 18
Related Recommendations (1)
R1
There should be one central source for tracking all of the contracts, incomes and expenses of Stanislaus County.
F6
The Internal and External Audit reports are identical in all information therein.
Related Recommendations (1)
R2
External audits should be certified as to the accuracy and originality of the audit report.
F7
The Civil Grand Jury has not been involved in the selection of the independent auditor.
No recommendations for this finding
F8
Staff from the internal auditor’s office reported that they do not have a budget sufficient to allow for an internal audit of any departments. CONCLUSIONS
Related Recommendations (2)
R3
Perform an internal audit of at least one department at random each year.
R4
Increase the funding and staffing to allow the Auditor to perform an internal audit. 19
F9
Page 2
County’s Information Technology Strategic Plan, September 2003.
No recommendations for this finding
F10
Page 2
County Mid-Year reports and adjustments, mid-year 2003-2004.
No recommendations for this finding
F11
Page 2
Auditor/Controller’s biennial inventory and certification memo, March 2004.
No recommendations for this finding
F12
Page 2
County Capital Improvement Plan, March 2004. FINDINGS 1. External Certified Public Accountant representatives reported on the County’s major Federal programs; their Governmental Accounting Standards Board statement 34 auditing disclosure standards, as well as collection disbursement of County taxpayer dollars.
No recommendations for this finding
Conclusions 4
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CL1 Page 3Department heads approve their expenses with no tracking.
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CL2 Page 3The current method of conducting external and internal audits is meaningless.
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CL3 Page 3Stanislaus County has seen fit to appoint a member of the Civil Grand Jury to the independent auditor selection committee.
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CL4 Page 3A member of the Civil Grand Jury should always be involved in the selection of the independent auditor.
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Stanislaus County Auditor-Controller
Elected County Office
Stanislaus County Board of Supervisors
Elected County Office