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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 • 2003-2004

Shasta County Main Jail Reason for Inquiry:

Published: October 20, 2003 133 pages
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Findings 19 findings

F1
The Grand Jury had lunch prepared by the cadets. The kitchen/dining hall, barracks, workshops and campgrounds were clean and well maintained. During the tour, the Grand Jury looked for signs of graffiti; none was found.
F2
The BOC Inspection Report of June 2003 states that funds available for staffing are only enough to license 45 of the possible 60-bed capacity.
F3
The average number of cadets at the camp is 42 and the average length of their stay is 90-120 days.
F4
Vocational programs such as learning work skills in construction, computer assembly and repair and food preparation are available. The cadets gain practical experience while working on various projects in the community. These team activities help to promote a good work ethic and responsibility. The cadets are also provided the opportunity to obtain their General Education Diploma. School attendance is required three days a week, six hours per day. The following special programs are available to the cadets for readjustment into the community: • Anger Management • Gang Awareness • Construction Trades • Job Skills • Culinary Arts • Leadership Skills • Domestic Violence • Life Skills • Drug and Alcohol • Victim Awareness • First-Aid and CPR
F5
One of the three Crystal Creek Regional Boys’ Camp classrooms is not being used due to lack of funding for a teacher and an aide. The position of Mental Health Counselor is unfilled, due to lack of funding. Other counties pay Shasta County for the cadets that they assign to the camp. The rate varies from $58 to $76 per day with 65% of the counties paying the higher rate. To meet the budgetary goals, the camp needs an average of 26 cadets per day from other counties. At the time of the Grand Jury visit the number of cadets from other counties was 21, which has been the average since June
F6
The District continues to maintain accounts that are significantly past due. In the fiscal year 2001/2002 annual audit of the District, it was recommended that old accounts be aggressively collected or “written off” as bad debt. The District has not implemented this recommendation.
F7
In the 2000/2001, 2001/2002 and 2002/2003 annual audits, the auditing firm noted that the District’s bond agreements require that certain amounts be maintained by the District as reserve or restricted cash to meet current interest and principal requirements. The audit report reviewed by the Grand Jury recommended accounts for note funds, reserve funds, operation and maintenance funds, and a surplus fund. The District has not implemented this
F8
During the interviews, employees and board members told the Grand Jury that payroll advances were seldom used. However, the auditing firm provided a ledger prepared by the District showing 39 payroll advances during fiscal year 2002/2003. In all of the annual audits reviewed by the Grand Jury, the auditing firm recommended discontinuing the practice of payroll advances. The District has not implemented this recommendation.
F9
The District has no formal policy for purchasing those items needed for the District’s use. The District maintains several open charge accounts at various local businesses.
F10
The District uses two cellular phones for general communication. The Grand Jury reviewed three months of cellular phone bills and found that they were in excess of $300 per month.
F11
The District has no long-term Master Water Plan. A Master Water Plan is an engineering study of the water system that includes preliminary plans with scheduling and cost estimates for future system maintenance, repairs, equipment replacements, and major capital improvements. A plan helps ensure that the community’s present and future water quality and supply needs are met in an efficient and economical matter. This practice allows the District to properly prepare and budget for its future needs.
F12
The District does not maintain an accurate subsidiary ledger of customer deposits. This list shows customer deposits since the 1970’s. All annual audits reviewed by the Grand Jury recommended that the District update the customer deposit ledger. The District has not implemented this recommendation.
F13
The District does not maintain an accurate subsidiary ledger of inventory and does not have a process in place for an annual inventory. The fiscal year 2002/2003 audit recommended the District keep a year-end fiscal inventory and maintains an inventory subsidiary ledger. The District has not implemented this
F14
The District has had to sell off a portion of its investments each year to service the District’s operating expenses. This is depleting the cash balance of the District. The District does not generate sufficient revenue to cover debt service on the 1973 and 1979 bonds and the 1973 Drought Relief loan. The debt service for fiscal year 2003/2004 is $42,782.00. Annual audits reviewed by the Grand Jury recommended that the District take the steps necessary to generate sufficient revenue to cover debt service and operating expenses without depleting cash reserves. The District increased water and sewer rates by 15% in August 2001 and by 20% in November 2003. The former District Manager and the Auditors stated that the rate increases would be insufficient to cover the District’s expenses.
F15
For the fiscal years ended June 30, 2001, 2002 and 2003, the District had an excess of expenses over revenue of $84,912, $70,034 and $82,041 respectively.
F16
Chlorine gas supplies are not adequately secured at the water treatment facility to prevent theft, vandalism or terrorist acts.
F17
In 2003, the SCSD Board and Water Department employees participated in only one of many available seminars, workshops, conferences and professional organization meetings.
F18
The last Insurance Services Office (ISO) report was issued November 1, 1985. SCSD received a 57.93% credit, earning a Public Protection Class 5 rating. Premiums charged to homeowners and businesses for fire protection insurance are lower if the credit is higher (60-100%).
F19
The SCSD Board approved and adopted on November 20, 2003 a Master Water Plan prepared by Pace Civil Inc. The plan gives the SCSD Board direction on providing water service to the district’s customers for the next 20 years.

Recommendations 14