⚠️ 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 and Recommendations 12 findings
F1
There is no monitoring system in place to assure that CAL-Card program policies and procedures are followed.
Related Recommendations (1)
R2
County Purchasing provide refresher training to cardholders who violate program policies and procedures.
F2
The reports and information available to the administrator and Auditor-Controller are inadequate to support pro-active monitoring of the program's operations. There is no opportunity for reconciliation between individual account statements and monthly summary reports.
Related Recommendations (1)
R3
The administrator and Auditor-Controller work with the bank to institute program changes as follows: a. The beginning balance on the cardholder account statement reflects the exact amount owed on the account. b. The Auditor-Controller is provided with the monthly summary reports to ensure that all cardholder statements are submitted timely for payment. c. The administrator receive copies of cardholder account statements to review for appropriateness of purchases.
F3
Cardholders are trusted to be prudent, honest, and ethical in their use of the card.
No recommendations for this finding
F4
There is an inconsistency in the timeframe for submission of monthly statements, five days in the policy and procedures manual and seven days in the cardholder agreement.
Related Recommendations (1)
R5
The policy and procedures manual be reviewed and updated annually to assure that operating practices are consistent with the manual.
F5
The Grand Jury was unable to evaluate the use of the CAL-Card program by the BoS and Chief Clerk of the Board because they failed to provide all requested records.
No recommendations for this finding
F6
Some cardholders are not aware of their spending limits and available fund balances.
Related Recommendations (1)
R1
The administrator immediately inform all cardholders of their spending and transaction limits.
F7
The card's ease of use promotes lack of planning, resulting in higher costs for "emergency" purchases.
No recommendations for this finding
F8
The origin and status of the $30,000 in question has not been determined. 9. "Previous balance $0.00" provides misinformation to the cardholder when a prior balance has not been paid, and the administrator is not alerted to a possible problem.
Related Recommendations (2)
R3
The administrator and Auditor-Controller work with the bank to institute program changes as follows: a. The beginning balance on the cardholder account statement reflects the exact amount owed on the account. b. The Auditor-Controller is provided with the monthly summary reports to ensure that all cardholder statements are submitted timely for payment. c. The administrator receive copies of cardholder account statements to review for appropriateness of purchases.
R4
The administrator and Auditor-Controller collaborate with the bank to determine the origin and appropriate disposition of the $30,000 in question.
F10
The County’s CAL-Card program is susceptible to misuse.
No recommendations for this finding
F11
The cost of meals provided at meetings is not limited. The average cost of most of the meals purchased exceeded the out-of-county lunch reimbursement rate by $10.
Related Recommendations (1)
R6
The CAO reduce meal costs by changing the time and/or location for meetings.
F12
Examination of the County’s budget for the review period indicated that planning, approval, and budgeting for the provision of meals for meeting attendees was not included in the Administration budget.
Related Recommendations (1)
R7
The BoS and CAO provide transparency for the intended use of taxpayer funds for meal costs in the budget process. Respondents: Madera County Board of Supervisors 200 West 4th Street Madera CA 93637 Madera County Auditor-Controller 200 West 4th Street Madera CA 93637 Madera County Administrative Officer 200 West 4th Street Madera CA 93637 Madera County CAL-Card Program Administrator 200 West 4th Street Madera CA 93637 Information Only: Madera County Chief Clerk of the Board 200 West 4th Street Madera CA 93637
F13
Adequate and convenient meeting accommodations are available in the County Government Center.
No recommendations for this finding