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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.
Mariposa County Grand Jury
• 2023-2024
General Inquiry into County Operations: Understanding the Roles of County Auditor, Assessor, and Tax Collector and Analysis of Fiscal Year 2023-2024
⚠️ 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
F2
Page 23
Incorrect FY 2022-23 budget projections and untimely communication led to a later than normal mid-year budget review.
F3
Page 23
The accounting error of reserve contributions resulted in necessary emergency budget reconciliation and redistribution across County departments.
F4
Page 23
Daily activities not completed and left incomplete over a long time put the County at risk, as shown with the lack of a completed audit for FY 2021-22.
F5
Page 23
Working relationships between the Auditor's Office and County Administration were negatively affected by the combination of miscalculated budget for FY 23-24 projections and lack of completed FY 21-22 audit.
Recommendations 4
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R2Page 23The Auditor should complete two (2) management/leadership trainings totaling a minimum of 16 hours Successful completion of this activity shall be documented with the 2024-25 Civil Grand Jury of completion.
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R3Page 23Board of Supervisors should establish procedures for regular financial review, including "check ins," for the completion of annual fiscal year audits within six (6) months.
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R4Page 24Within six (6) months, the Auditor and Assistant CAO/Finance should participate in a facilitated debrief of activity and decisions reached between their offices over the last two (2) years.
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R5Page 24After completion of R4, the Auditor and Assistant CAO/Finance will develop a plan to continue a strong working relationship The following governing boards are required to respond pursuant to Penal Code sections §933 and §933.05: Board of Supervisors: FI, F2, F3, F4, F5, R3 The following elected county official are required to respond : Assessor: Section Narrative Auditor: FI, F4, F5, RI, R2, R4, R5 Tax Collector/fr easurer: Section Narrative The following appointed officials are invited to respond : Chief Administrative Officer: Fl, F2, F3, F4, F5, R3 Assistant CAO/Human Resources: F2, F3, F5, R4, R5 Per Penal Code §933.0S(a)( I) and (2), responses must include acceptance, refutal, and/or clarification of the findings, and a commitment to implementing the recommendations, as appropriate, per Penal Code §933.5(b)(t)(2)(3) and (4). Reports issued by the Grand Jury do not identify individuals interviewed. Penal Code section 929 requires that reports of the Grand Jury not contain the name of any person or facts leading to the identity of any person who provides information to the Grand Jury. Continued Technology and Software Lessons County uptake in current technology and purchasing of various software systems was a topic of research for the previous 2022-2023 Mariposa County Civil Grand Jury. Their report described a digital divide that affects different generations, as well as rural and urban communities. However, "while technology is a tool to help accomplish goals and to work more efficiently, it is only as good as those who manage and use it. "2