Amador County Grand Jury • 2013-2014

Fiscal Integrity and Amador County

Published: June 25, 2013 74 pages
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Findings and Recommendations 12 findings

F1
TRANS loans are not necessary because the County maintains a cash reserve. (Fact 5)
No recommendations for this finding
F2
Sound budget policies have been used in the County for more than 25 years. (Facts 5, 8, 12)
Related Recommendations (1)
R1
the County continue to use budget strategies to maintain a healthy reserve. The BOS should strive to maintain a contingency fund that is 3% of county expenditures as economic times improve. (Finding 2) ----------------------------------------------------- ( 14 ) -----------------------------------------------------
F3
The State requires the County address the potential landfill liability. Because of the Cash Reserves policy, the County does not need to pay into the State’s trust accounts for the liability potential. (Fact 6)
No recommendations for this finding
F4
The fiscal integrity of the County has always been more important than an individual job. (Facts 9, 10, 12)
No recommendations for this finding
F5
The Fund Contingency in the County is less than the BOS budget strategies outlined. (Facts 5, 7, 8)
No recommendations for this finding
F6
Proposed budgets are submitted to the BOS from various agencies and commissions in different formats. The proposed budgets are reviewed by the BOS. The different formats cause confusion and can lead to misunderstanding the actual requests. (Fact 15)
Related Recommendations (1)
R3
all budget proposal documents given to the BOS from any department, commission, or agency overseen by the BOS be presented in a standardized format. The BOS should develop a standardized format for budgets submitted to them. (Finding 6)
F7
There are fundamental differences between private business accounting and governmental accounting. (Facts 5, 11, 12, 13)
Related Recommendations (3)
R4
the CAO's office should start the budget workshops with a short refresher course to the BOS on governmental accounting. (Findings 7, 8, 9)
R5
all Supervisors have opportunities to take classes on the processes of government, which highlight the differences between private business and government business. This should be required for all incoming Supervisors and could be completed online. (Findings 7, 8)
R6
concentrated training be developed for all members of the BOS on general governmental accounting and budget development specific to the County. Training should be developed by the Office of the County Administrative Officer (CAO). This training should occur at the beginning of every term of each supervisor. (Findings 7, 8, 9)
F8
BOS departmental budget does not include training for themselves. (Fact 17)
No recommendations for this finding
F9
Review and approval of budgets are a key element to the BOS members’ job, including committees, departments, and county agencies. (Facts 4, 8, 9, 11, 12, 13, 15, 16)
No recommendations for this finding
F10
ACUSD has complied with Board Policy 1356 concerning emergency equipment. first aid and CPR certification. (Fact 5) Both are highly visible.
No recommendations for this finding
F11
School safety plans are available to the public in the District office and each school office (Admin. Regulation 3156). (Facts 1, 2, 3, 4)
No recommendations for this finding
F12
Security could be improved with photo IDs for staff: permanent teachers, substitutes, and school support staff. Photo IDs will identify who should be on campus. (Fact 6)
No recommendations for this finding

Additional Recommendations 1

These recommendations are not explicitly linked to specific findings.

Conclusions 4

No Responses Found 3

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

Amador County Board of Supervisors Elected County Office
Amador County District Attorney Elected County Office
Amador County Sheriff Elected County Office