San Bernardino County Grand Jury • 2009-2010

pUBlIC and SUppORT Services Committee Committee

10 pages

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⚠️ 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.

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Findings and Recommendations 5 findings

Language used throughout the ICCM is more “advisory” than “directory” with no presence of giving command resulting in varied response from management to the findings of the auditors. The 2008-2009 Grand Jury had recommended that the language in the ICCM Manual be revised. Ambiguous language results in differing interpretations and therefore differing responses. The ACR had agreed with the recommendation with the changes scheduled to be included in the next revision of the Manual in June 2010. An introductory paragraph would also be included stressing that the Manual is not a guide, but a requirement that must be followed.

Related Recommendations (2)

R10-29

The ACR comply with the response to the 2008-2009 Grand Jury recommendations and revise the language in the ICCM. Replacing the words should and must with the word will results in a document that is more commanding than instructional and provides clearer direction to management and staff. (Finding 1)

R10-30

The ACR follow up with its commitment to an introductory paragraph explaining that the ICCM is not a guide, but a requirement that must be followed with non-compliance resulting in reports to the Board of Supervisors, County Administrative Office and the Grand Jury as is the current practice. (Finding 1)

The six month follow-up audit called for in the November 2009 audit may be extended for a few months to give the Library time to work on changes being implemented at the recommendation of the County Administrative Office (CAO).

No recommendations for this finding

Audit recommendations need to be responded to in the appropriate manner with suitable oversight. This corresponds to a 2008-2009 Grand Jury

Related Recommendations (1)

R10-31

The Board of Supervisors and the County Administrative Office enforce the implementation of ACR audit recommendations by overseeing and following-up on compliance. (Finding 3)

The Library anticipates a reduction in actual cash handling over the next several years thus reducing its risk due to the implementation of the PayPal system. This system allows for payment of library fines and fees from either one’s home PC or at a library computer. 47

No recommendations for this finding

F2008 Page 8

The Grand Jury reviewed the audit for compliance with the County Charter, the Board of Supervisors’ Policy Statement on Internal Operational Auditing and the Internal Controls and Cash Manual (ICCM). The Grand Jury review shows that the audit was accomplished according to professional standards. On Thursday April 8, 2010, an interview with the County Librarian was conducted by members of the Grand Jury. On May 4, 2010, a telephone conference call interview was conducted by Grand Jury members with the Auditor/Controller-Recorder. FINDINGS 1. Language used throughout the ICCM is more “advisory” than “directory” with no presence of giving command resulting in varied response from management to the findings of the auditors. The 2008-2009 Grand Jury had recommended that the language in the ICCM Manual be revised. Ambiguous language results in differing interpretations and therefore differing responses. The ACR had agreed with the recommendation with the changes scheduled to be included in the next revision of the Manual in June 2010. An introductory paragraph would also be included stressing that the Manual is not a guide, but a requirement that must be followed.

No recommendations for this finding

No Responses Found 2

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

San Bernardino County Auditor-Controller Elected County Office

San Bernardino County Board of Supervisors Elected County Office