Stanislaus County Grand Jury
• 2002-2003
Reason for Investigation The Grand Jury is mandated by Penal Code Section 925 to review the finances of the County
⚠️ 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 5 findings
F1
The internal audit presented to the Board of Supervisors on October 8, 2002, listed mostly clerical problems at the department level. Staff reported to the Board that for the reporting year there had been an estimated saving of $518,207 in county processing costs.
Related Recommendations (1)
R1
The Auditor Controller establish a system for oversight of revenue collection where other entities are billed for Capital Projects. II. PURCHASE CARD PROGRAM PROCEDURES FOLLOWED
F2
Five employees currently have a monthly credit limit of $50,000 each. Forty-six employees have limits between $5,000 and $50,000. No formal documentation is required to increase credit limits.
Related Recommendations (1)
R2
The Grand Jury also reviewed the credit or purchase card policies of the selected cities and districts.
F3
The County’s monthly liability for Purchase Card Debt is limited to $1,400,000.
Related Recommendations (1)
R3
The Grand Jury interviewed the Auditor-Controller following his release of the draft audit for the current year.
F4
The County Purchasing Agent is responsible for and charged with purchasing quality commodities at the best cost. The purchasing agent negotiates discounts with local vendors and is cognizant of the county’s purchasing needs.
Related Recommendations (1)
R4
The Board of Supervisors review and update the Purchase Card Policy by June 30, 2004. III. SELECTED CITIES AND DISTRICTS PROCEDURES FOLLOWED The Grand Jury requested certain specific financial information, including but not limited to outside audit reports, purchasing policies, travel policies, investment policies, computer security as well as security for other assets.
F5
The County Auditor-Controller is charged with the authority and responsibility of overseeing the County’s finances as an independent elected official. CONCLUSIONS
No recommendations for this finding
Conclusions 4
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CL1 Page 4Department heads requesting high limit credit cards do not document their request.
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CL2 Page 4There is a potential for conflict of interest with the Auditor- Controller managing the program.
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CL3 Page 2The Grand Jury agrees with the County Single Audit recommendation that the Auditor- Controller provide oversight on the significant receivables of other departments.
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CL4 Page 5Oak Valley Hospital District Board of Directors has significant receivables. Those receivables, unless carefully monitored, could result in a loss to the taxpayers of the district.
No Responses Found 3
Government entities assigned to respond to this report. No response documents have been linked in our database.
Oak Valley Hospital District
Special District
Stanislaus County Auditor-Controller
Elected County Office
Stanislaus County Board of Supervisors
Elected County Office