San Bernardino County Grand Jury • 2019-2020

Editorial Committee Kkeantnheetrhi Wn.e M Raayysb, Ochualidr John Bradley

Published: December 17, 2020 194 pages Consolidated Report
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Findings and Recommendations 17 findings

F1 Page 79
City staff did not inform their superiors or the City Council that changes to the Treasurer's Report, made by the City Treasurer, were removed by staff members before publication.
No recommendations for this finding
F2 Page 79
The removal of the Unfunded Pension Liability comments from the monthly Treasury Report was acknowledged and eventually approved by members of the City of Upland Finance Committee.
No recommendations for this finding
F3 Page 79
The City of Upland did remove the City Treasurer's signature block from the Treasurer's Report after the City Treasurer refused to sign the report without a statement about Unfunded Pension Liabilities being placed on the report.
No recommendations for this finding
F4 Page 79
The City of Upland marginalized (limited) the City Treasurer's role in the City's financial oversight because they did not want their citizens to ask questions regarding the City's Unfunded Pension Liabilities.
No recommendations for this finding
F5 Page 79
The City of Upland considers actions of publicly addressing the Unfunded Pension Liability as inviting negative criticisms and questions from the citizens of Upland, and not being part of the solution.
No recommendations for this finding
F6 Page 79
The handwritten notation of $112,039,675.00, representing the City of Upland’s Unfunded Pension Liability, on the monthly Treasury report, although not a best practice, is allowable.
No recommendations for this finding
F7 Page 79
CA Government Code Title 4, Chapter 3, Section 41006 (Exhibit 1) authorizes the appointment of a Deputy City Treasurer by the City Treasurer.
No recommendations for this finding
F8 Page 80
City management personnel are confused about the City Treasurer's voting authority as a member of the Finance Committee. It is not unanimously understood if the City Treasurer has full voting authority on all Committee issues, or is restricted to specific issues.
No recommendations for this finding
F9 Page 80
The City’s management personnel were confused about the roles and responsibilities of the elected City Treasurer, and expressed a preference that the City Treasurer be appointed rather than elected.
No recommendations for this finding
F10 Page 80
City of Upland Finance Committee members either were misinformed or confused about their roles on the Finance/Investment Committee(s).
No recommendations for this finding
F11 Page 80
Not all City management personnel and City Council Members are familiar with the City of Upland’s Statement of Investment Policy (Exhibit 2).
No recommendations for this finding
F12 Page 80
City of Upland officials, elected and management, do not have a complete understanding of how CA Government Code Title 4, Chapter 3, Sections 41001- 41007 (Exhibit 1) and CA Government Code Title 5, Division 2 53646 (Exhibit 7) apply to the financial reporting and operational processes of the City of Upland.
No recommendations for this finding
F13 Page 80
City of Upland management personnel is not aware of a City Treasurer's formal orientation process that defines his duties, responsibilities, authority, and interactions within the City of Upland.
No recommendations for this finding
F14 Page 80
The duties of the elected City Treasurer have been reduced or limited to simply overseeing the investment funds, rather than overseeing all funds received and paid out by the City, as specified by CA Government Code Title 4, Chapter 3, Sections 41001 – 41005 (Exhibit 1) and the City’s Statement of Investment Policy (Exhibit 2), dated June 25, 2018.
No recommendations for this finding
F15 Page 80
The City of Upland does not have a clear understanding of the amount of annual pension cost and seriousness of the Unfunded Pension Liabilities threatening the City of Upland.
No recommendations for this finding
F16 Page 81
Finance Committee meeting minutes and past Investment Report Summaries are not available on the City of Upland’s website for public review.
No recommendations for this finding
F17 Page 81
Management personnel discontinued the operation of the Finance Committee to limit input by the City Treasurer regarding Unfunded Pension Liability because they did not want their citizens asking questions about the Unfunded Pension Liability.
No recommendations for this finding

Conclusions 35

No Responses Found 1

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

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