Sacramento County Grand Jury
• 2009-2010
• Agency Response
Rio Linda Elverta Recreation and Park District
⚠️ 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 and Recommendations 5 findings
F1
Page 1
0 ISD directors perform valuable service at minimal cost. However, this survey reveals inconsistent behaviors regarding compliance with sound management practices.
Related Recommendations (1)
R1
Page 1
1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. The District Agrees and is currently in the process of doing so.
F2
Page 1
0 Some ISDs grant monetary awards for education and training; many have inadequate evaluation of employees' degrees and certificates.
Related Recommendations (1)
R2
Page 2
1 All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement. The District agrees, and will review district policies.
F3
Page 2
0 ISD pension awards and Other Post Employment Benefits (OPEB) have increased markedly in the last decade. Some of these awards are unfair and unsustainable.
Related Recommendations (1)
R3
Page 2
1 All ISDs should adopt pension and OPEB plans that are fair, affordable and sustainable. The District agrees, and believes it has.
F4
Page 2
0 The majority of the ISDs surveyed in this study are neglecting their fiduciary responsibility to taxpayers and ratepayers by excessive use of no-bid purchasing.
Related Recommendations (1)
R4
Page 2
1 Every ISD in Sacramento County should establish and adhere to a goal of minimizing no-bid purchasing. Essentially all purchases except utilities and emergency construction should be by contracts awarded to the lowest responsive responsible bidders. The District disagrees with this recommendation. The District already has written policies regarding purchases which must go through a competitive bidding process. This policy complies with public law and Generally Accepted Accounting Principles. Every single item purchased by the District is reviewed by the elected Board, and subjected to an annual independent audit for both reasonableness and compliance with law and policy. The conclusion that an item that is purchased without going through a competitive bidding process has therefore been purchased for an unnecessarily high price is flawed. The District has very limited resources and consistently seeks pricing from multiple sources for even the smallest items in order to obtain the best value. A formal bidding process can be cumbersome and counter- productive. It would take a great deal of staff time and record-keeping without bringing added value to the overall results of the work of the District.
F5
Page 3
0 ISDs have not consistently conducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
Page 3
1 All ISDs must complete and file the required annual Independent Financial Audit. The District agrees and has always filed the required annual Independent Financial Audit without fail.