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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.

San Bernardino County Grand Jury • 2019-2020

Emergency Ground Ambulance Contract #12-254

Published: December 04, 2020 8 pages
View PDF View Full Original

Findings 17 findings

F1 Page 79
City staff did not inform their superiors or the City Council that changes to the Treasurer's Report, made by the City Treasurer, were removed by staff members before publication.
F2 Page 79
The removal of the Unfunded Pension Liability comments from the monthly Treasury Report was acknowledged and eventually approved by members of the City of Upland Finance Committee.
F3 Page 79
The City of Upland did remove the City Treasurer's signature block from the Treasurer's Report after the City Treasurer refused to sign the report without a statement about Unfunded Pension Liabilities being placed on the report.
F4 Page 79
The City of Upland marginalized (limited) the City Treasurer's role in the City's financial oversight because they did not want their citizens to ask questions regarding the City's Unfunded Pension Liabilities.
F5 Page 79
The City of Upland considers actions of publicly addressing the Unfunded Pension Liability as inviting negative criticisms and questions from the citizens of Upland, and not being part of the solution.
F6 Page 79
The handwritten notation of $112,039,675.00, representing the City of Upland's Unfunded Pension Liability, on the monthly Treasury report, although not a best practice, is allowable. CA Government Code Title 4, Chapter 3, Section 41006 (Exhibit 1) authorizes the
F7 Page 79
appointment of a Deputy City Treasurer by the City Treasurer. 72 | San Bernardino County Grand Jury Final Report
F8 Page 80
City management personnel are confused about the City Treasurer's voting authority as a member of the Finance Committee. It is not unanimously understood if the City Treasurer has full voting authority on all Committee issues, or is restricted to specific issues.
F9 Page 80
The City's management personnel were confused about the roles and responsibilities of the elected City Treasurer, and expressed a preference that the City Treasurer be appointed rather than elected.
F10 Page 80
City of Upland Finance Committee members either were misinformed or confused about their roles on the Finance/Investment Committee(s). Not all City management personnel and City Council Members are familiar with the City
F11 Page 80
of Upland's Statement of Investment Policy (Exhibit 2).
F12 Page 80
City of Upland officials, elected and management, do not have a complete understanding of how CA Government Code Title 4, Chapter 3, Sections 41001-41007 (Exhibit 1) and CA Government Code Title 5, Division 2 53646 (Exhibit 7) apply to the financial reporting and operational processes of the City of Upland. City of Upland management personnel is not aware of a City Treasurer's formal
F13 Page 80
orientation process that defines his duties, responsibilities, authority, and interactions within the City of Upland. The duties of the elected City Treasurer have been reduced or limited to simply
F14 Page 80
overseeing the investment funds, rather than overseeing all funds received and paid out by the City, as specified by CA Government Code Title 4, Chapter 3, Sections 41001 – 41005 (Exhibit 1) and the City's Statement of Investment Policy (Exhibit 2), dated June 25, 2018.
F15 Page 80
The City of Upland does not have a clear understanding of the amount of annual pension cost and seriousness of the Unfunded Pension Liabilities threatening the City of Upland. San Bernardino County Grand Jury Final Report Finance Committee meeting minutes and past Investment Report Summaries are not
F16 Page 81
available on the City of Upland's website for public review.
F17 Page 81
Management personnel discontinued the operation of the Finance Committee to limit input by the City Treasurer regarding Unfunded Pension Liability because they did not want their citizens asking questions about the Unfunded Pension Liability.

Recommendations 9