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Extraído del Informe Consolidado
Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F9
Findings 16 findings
F1
Page 1
Annual audits of Yuba County’s financial statements, performed by outside auditing firms,
F2
Page 1
Trust Funds have not been closed and their monies have not been included in the General
F3
Page 1
Trust Funds are not electronically entered in the general ledger system.
F4
Page 1
The Year End Closing Procedures result in audit adjustments, which are considered a
F5
Page 1
The “Miscellaneous” account holds millions of dollars which go months without being
F6
Page 1
The general ledger is not set up in a way that financial statements can be printed out
F7
Page 1
Most Departments are prohibited from entering data electronically into the journal entry
F8
Page 1
The Auditor-Controller has not obtained any form of higher learning achievement since his
F10
Page 1
In all but one position with the office of the Auditor-Controller, some form of college
F11
Page 1
The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had
F12
Page 1
There is no policy & procedures manual detailing how the operations within the AuditorController’s office are to be conducted.
F13
Page 1
No internal audits by the office of the Auditor-Controller have been performed in the
F14
Page 1
The Auditor-Controller’s office has a reputation of being uncooperative.
F15
Page 1
In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the
F16
Page 1
The Board of Supervisors has limited authority to adequate oversight of the office of the
F17
Page 1
A former Assistant Auditor had to provide financial information secretly to various County
Recommendations 20
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R1Page 1Close out the Trust Funds and include those funds electronically into the General Fund or
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R2Page 1Adopt and publish written guidelines that ensure the accurate classification of revenues by
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R3Page 1Modify each Fund’s chart of accounts to correctly identify the revenue.
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R4Page 1Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the
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R5Page 1Prepare a checklist for the Year End Closing Procedures, which includes direct input from
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R6Page 1Electronically enter the data necessary for the electronic preparation of the year end
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R7Page 1Allow departments to enter data electronically into the journal entry process.
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R9Page 1The Auditor-Controller obtain training on the accounting software.
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R10Page 1Hire only applicants whose qualifications meet the job descriptions for those positions
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R11Page 1Training and education in the accounting field be offered to the Auditor-Controller’s staff,
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R12Page 1Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be
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R13Page 1Prepare a Policy & Procedures Manual outlining how each operation within the office of
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R14Page 1Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the
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R15Page 1The staff and management of the Auditor-Controller’s office receive customer service
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R16Page 1The Board of Supervisors ensure all material weaknesses and significant deficiencies are
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R17Page 1Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue
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R18Page 1Pursuant to Government Code Section 26883, the Board of Supervisors implement a
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R19Page 1The Board of Supervisors adopt a resolution, to place on a ballot, the Office of AuditorController as an appointed position pursuant to Government Code sections 24009 (b) or
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R20Page 1The Board of Supervisors direct staff or an independent consultant to investigate and report
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R21Page 1The Grand Jury review the office of the Auditor-Controller next year.