Riverside County Grand Jury
• 2002-2003
• Agency Response
File Riverside Lafco Hon. Douglas P. Miller Presiding Judge of the Superior Court*
⚠️ 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.
Note: Missing finding numbers detected: F3, F4
Findings and Recommendations 3 findings
F1
Under current code there is no specific guidance addressing responsibilities for the auditing of LAFCO.
Related Recommendations (1)
R1
The Commissioners coordinate with the Riverside County Auditor-Controller to establish procedures for annual/biennial audits with a determination of who initiates these audits. Agree with the finding. The Auditor-Controller was contacted Response by LAFCO for assistance with obtaining audit services. The Auditor-Controller is coordinating the Request for Proposal (RFP) process for an audit of fiscal years 2002 and 2003 and will also assist in the auditor selection process. The Auditor- Controller's assistance with the RFP and auditor selection process will be completed by June 2003.
F2
The Riverside County LAFCO has not been financially audited for 12 years.
Related Recommendations (1)
R2
A financial audit of Riverside County LAFCO be performed immediately. Response Agree with the finding. The Auditor-Controller is coordinating an RFP for an audit of fiscal years 2002 and 2003. • ب رحمدرد The Auditor-Controller's assistance with the RFP and auditor selection will be completed by June 2003.
F5
There are no written policies or procedures relating to the operations of LAFCO, as required by California Government Code Section 56300. This code states that the intent of the legislature was for this to be accomplished no later than January 1, 2002.
Related Recommendations (1)
R5
Establish a policies and procedures manual, as required by code, with specific written policies, including procedures for proper control of financial issues. Response Agree with the finding. The Auditor-Controller is assisting LAFCO in the process of writing policies and procedures for the proper control of financial issues. Sections of the Auditor- Controller's Internal Control Handbook applicable to LAFCO's operations will also be provided as a guide for use in establishing and maintaining internal controls. The Auditor-Controller's assistance with the implementation of this recommendation will be completed by August 2003. Rober & Byrd ROBERT E. BYRD, CGFM Auditor-Controller
* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.