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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 4 findings
F1
While the County Auditor/Treasurer maintains records pertaining to which special districts are in compliance with the provisions of CGC section 26909 and those which are not, the County Auditor has not made a practice of publicizing noncompliance issues.
F2
Failure to strictly adhere to the provisions of CGC Section 53952 have created a situation wherein the County Auditor lacks the financial leverage which would otherwise be provided to enter into contracts with independent certified public accountants or public accountants to conduct the audits necessary to bring non-compliant special districts into compliance.
F3
It appears that there has been no appreciable effort on the part of the Office of the County Auditor with respect to bringing the districts into compliance.
F4
In many cases, the certified resolutions required by CGC Section 53952 are not on file with the Office of the County Auditor and, again, it is not apparent that effort has been expended on the part of the Office of the County Auditor to remedy this situation.
Recommendations 1
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R1The Office of the County Auditor exercise due diligence in the execution of duties and responsibilities of the office particularly as it pertains to adherence to CGC sections 2700 [sic], 26909, 53952, 53953, 53961, 61052 and 61053. Response: This recommendation will be implemented as it relates to California Government Code § 26909 Subject to appropriate budget review, the County Administrative Officer will make every effort to provide reasonable financial support for the audit program referenced by the Auditor-Controller/Treasurer-Tax Collector/Registrar of Voters in their department response as pertaining to California Government Code § 26909 and a potential contract with a Certified Public Accountant to conduct annual audits as required by law. Pertaining to California Government Code sections 27000, 53952, 53953, 53961, 61052, and 61053, the recommendation will require further analysis. Not all of those code sections impose duties on the Auditor; some are district obligations or standards, noncompliance with which may be identified during an audit pursuant to § 26909, but over which the Auditor has no control. The Board will work with the CAO to identify the need for additional accounting staff in the Auditor's office. The Board will continue to work with the Auditor to provide education about compliance. Sincerely, Mike Emus Michael Ennis, Chairman Tulare County Board of Supervisors Tulare County Grand Jury CC: 5963 South Mooney Boulevard Visalia, CA 93277