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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.
Shasta County Grand Jury
• 2008-2009
Support Services: Put it in writing
⚠️ 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
Page 155
There are no written county level procedures for the process of establishing open accounts with local vendors or for making purchases on those accounts.
F2
Page 155
All depar tmental accounting personnel interviewed seem well-acquainted with the depart ment’s particular procedures for making open account pu rchases, but the Grand Jury finds either that the department does not have written procedures, or th at procedures, if written, are disorganized and incomplete.
F3
Page 155
Departmental personnel interviewed said that they received training on purchasing informally “on the job” and verbally from co-workers.
F4
Page 155
The county purchasing division is not involv ed in establishing or m onitoring open accounts with local vendors – only in maintaining and distributing the lists of authorized signers for those accounts.
Recommendations 4
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R1Page 154The Grand Jury recommends that Shasta Count y Board of Supervisors expand section 2.4 of the Shasta County Contracts Manual (contract manual) to include standardized procedural guidelines for establishing open accounts with local vendors and fo r making purchases and paying invoices on those accounts.
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R2Page 154The Grand Jury recommends that in expanding Section 2.4 of the contracts manual the county adopt a policy that requires departments to go through the purchasing division to establish new open accounts so that the county maintains one central control for those accounts.
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R3Page 154The Grand Jury recommends that each department head using open accounts be required to establish written purchasing polici es and procedures specifi c to that depart ment’s open account activity , in accordance with the standardized guidelines established by the county in Recommendations 1 and 2.
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R4Page 154The Grand Jury recommends that all county employees involved in the purchasing process receive formal, written and documented training in purchasing procedures.