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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
⚠️ 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 3 findings
F1
Page 29
Corrective actions from the 2017/2018 Single Audit were effectively implemented.
F2
Page 29
Material Weakness 2019-001 and Significant Deficiency 2019-002 management corrections were adequately addressed by the Auditor-Controller.
F3
Page 29
The Tehama County budget preparation process is effective and complies with California’s County Budget Act.
Recommendations 3
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R1Page 29The Auditor Controller’s Office should be congratulated on its effective implementation of management 2017/2018 corrective actions.
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R2Page 29The Auditor Controller’s Office should continue with 2018/2019 corrective actions. Permanent correction of Significant Deficiency 2019-002 would require a major 2019-2020 Tehama County Grand Jury Final Report 28 reorganization of the accounting staff management structure with significant disruption to all departments and it is beyond the scope of the Grand Jury to recommend such a major restructure of county administration.
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R3Page 30The county should continue with its current budget preparation process ensuring effective input from elected officials, appointed executives, and allowing public input.