2016-2017 Final Report*

Facility Inspection In addition to the number of beds mentioned above, inmates have a multipurpose room that serves as the library, non-denominational church, and as a place for inmates to communicate with the Courts via a closed-circuit television. Meals are prepared in a fully equipped kitchen on-site by the Trinity Services Group in accordance with State Title 24 and Title 15 provisions. Meals are estimated to cost the County $1.98 - $2.12 per meal, per inmate. Mariposa County 2016-2017 Grand Jury Report Fire codes are followed and are adhered to according to California ٠ Title 19 Fire Codes. As the Grand Jury was able to inspect all interior and exterior areas ٠ within the jail, it is noted that the facility appeared clean, sanitary, and without any unusual odors. The entire facility appears well-ventilated and with adequate area for the inmates to move around and have space to read, talk, and communicate with family. The correctional officers monitor the cell 'pods' by sight, closed circuit cameras, and an intercom system. The monitoring is facilitated within a 360 degree, elevated viewing site. Telephone communication to outside family, friends, and attorney is available to the inmate by self-paid video-telephone cameras, which the inmate is made aware of upon entering the facility. There is also a private, secured room for attorney/client communications. Approximately ten percent of the inmate population is gang affiliated, ٠ and many inmates lack a high school diploma or GED. Inmates are given the opportunity to earn their GED. The educational approach is one of pen and paper until progress has been demonstrated, which may lead to gaining access to computer based programs. For security reasons, routine maintenance of the facility is performed ٠ by a Sheriff's Department employee.

Staffing · According to the on-duty Lieutenant, the facility is operating at adequate staffing levels for the current inmate/staff ratio.

Medical ٠ A registered nurse is on-site on an average of eight hours per day. A medical doctor can be utilized for medical emergencies through the JC Fremont Hospital facility. The dispensing of prescribed and/or required medications is provided by the nurse on duty with medications reviews by a physician from JC Fremont Hospital. Recommendations . The Mariposa County Adult Detention Center budget be appropriately reviewed for an increase in funds within the following areas: Mariposa County 2016-2017 Grand Jury Report

All polices in regards to orientation of juveniles are being adhered to, as demonstrated by the recordkeeping of the Deputy Probation Officer III. There has not been an incident of a disciplinary nature or a grievance within the last five years.

Meals for juveniles are facilitated via the Mariposa Adult Detention Facility-the onsite kitchen is not equipped to store or prepare hot meals.

The acting Truancy Officer is present daily at the Mariposa High School campus. Schoolwork can be requested and facilitated using the Truancy Officer. No other educational programs are offered to juveniles -typically, this is due to juveniles spending less than 24-hours at the current facility prior to being sent to Madera County if longer stays are warranted. Recommendations No recommendations based upon the findings of this inquiry. Mariposa County 2016-2017 Grand Jury Report Required to Respond No one at this time. Invited to Respond No one at this time. MOUNT BULLION CONSERVATION CAMP Introduction The Mt. Bullion Conservation Camp is a minimum-security facility operated by California Department of Corrections and Rehabilitation. The camp located in Mariposa County is one of forty conservation camps throughout the State. Approach ( Several members of the Grand Jury informally toured the facility. Cohesive notes were unavailable for review at the time this report was written. Findings All aspects of the facility were in good standing based upon the visual inspection of the visiting members of the Jury. Due to the unavailability of notes, it cannot be determined if there were deficits regarding any element of the Detention Facility Inspection Form. Recommendations No recommendations based upon the findings of this inquiry. Required to Respond No one at this time. Invited to Respond No one at this time. Mariposa County 2016-2017 Grand Jury Report MARIPOSA COUNTY BOARD OF SUPERVISORS AND GRAND JURY OUTSIDE AUDIT Report Introduction The County of Mariposa is required to do a single audit of its financial activities each year. In Mariposa County, the audit is a joint Grand Jury and Board of Supervisor audit engaging an outside auditor. The same firm has been doing that audit for fifteen years to date, and eighteen years by the end of their existing contract. Such a long-term engagement could result in the perception that there is "too cozy" a relationship between the outside auditor and the County. The Grand Jury addressed that concern. Background The federal Single Audit Act of 1984 requires that state and local public agencies, which receive federal funds from a variety of sources, perform a single, jurisdiction-wide specific audit. The objective is to save time and expense on the part of state and local entities, while giving the federal agencies involved a more consistent source of information. As with most entities spending in excess of $750,000 in federal funds, the County of Mariposa is required to comply with the federal requirements for the development of financial statements and audits, including preparation of the annual single audit. This requirement is codified in California in Government Code §25250. The Board of Supervisors can address this audit obligation in conjunction with the local Grand Jury and jointly hire the independent auditor to perform functions mandated in both Government Code §25250 for the Board and Penal Code §925 for the Grand Jury. Smith and Newell, Certified Public Accountants have prepared the financial statements of the county and perform independent audit services as required by the Grand Jury or the Board of Supervisors. Based on records the Grand Jury could locate, Smith and Newell have been providing these independent audit services and preparation of the annual financial statements since 2002 for both the Grand Jury and the Board. In May, 2016, the Mariposa County Board of Supervisors and the Mariposa Grand Jury renewed their joint agreement with Smith and Newell, CPAs to prepare the annual financial statements and perform various audits for four years, including fiscal years 2015-16 through 2018-19. The total cost over four years of the agreement is anticipated to be $234,100. In 2012, the state legislature passed and the governor signed AB 1345 which added §12410.6 (b) to the Government Code regarding auditor rotation requirements of public accounting firms providing audit services to local public agencies. During the legislative debate regarding this bill, the author indicated that the legislation was developed in response to issues identified in the City of Bell, Modoc County, and in other public entity Mariposa County 2016-2017 Grand Jury Report situations where the lead or coordinating audit partner had "too cozy" a relationship with the entity being audited, calling into question the independence of the audit. It is not the intention of the Grand Jury to call into question the independence of the outside auditor or to question any audit findings. However, repeated audits by the same auditor for such an extended period of time - eighteen years - can create the perception that the auditor is not independent, that any structural mistakes in the financial statements of the County won't be reviewed with a critical eye, and that only a limited number of the same people will review the documents and schedules that are derived in the audit process. The auditor rotation requirements adopted by the state require that no local agency will "employ a public accounting firm...if the lead audit partner or coordinating partner...has performed audit services for that local agency for six consecutive fiscal years." The legislation goes on to provide that the six years will begin in the 2013-14 fiscal year. The County is still in compliance with that law, There are a number of ways in which a firm can address these auditor rotation requirements, including reassigning lead, coordinating or review roles, or obtaining a waiver from the State Controller. The concern that an auditor rotation requirement is designed to address can also be resolved by hiring a different firm with different audit partners. The downside of hiring a different independent auditor may include: required reporting changes based on the best professional judgement of the retained auditor; perhaps some additional expense in order for the newly hired outside auditor to review the existing structure of accounts and accountability standards; additional staff training and staff time to orient a new firm; and other possible implications. Approach 4 6 1 Members of the Jury obtained copies of contracts and board reports from the County Auditor and the Clerk of the Board for review. These reports covered the initial retention of the existing outside auditor and the number of times the outside auditor's contract has been renewed. In addition, the members reviewed Government Codes §25250 and §12410.6(b), Findings