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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.

Plumas County Grand Jury • 2004-2005

Community Service District Special Elections Function The Community Services Districts (csd) provides the following

Published: June 29, 2005 41 pages
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Findings 3 findings

F1 Page 33
In reading the two (2) reports noted above the Grand Jury became aware that were five (5) conditions mentioned that required a corrective action plan. The conditions mentioned were as follows: a. The 2003 Series A cash had not been reconciled to the fiscal agent statement or properly recorded in the general ledger b. .Some program information required for the preparation of the Schedule of Federal Expenditures was not provided by the responsible departments in a timely manner. 30 c. The Independent Auditor noted that the county reflects the solid Waste Planning and Operations as a special revenue fund instead of an enterprise fund. d. The depreciation schedule for senior transit buses did not include an acquisition date for the vehicles. Depreciation appears to be based on the model year of the vehicle rather than the acquisition date of the vehicle. e. The County Workers Compensation internal service fund had a deficit fund balance of $1,572,431 on June 30, 2004. Adequate reserves are necessary to ensure that the county is able to meet its self insurance obligations.
F2 Page 34
In response to an article in the Feather River Bulletin stating that the position of budgetary officer was being transferred from the County Administrative Officer to the Auditor/Controller the Grand Jury reviewed the reason for this change.
F3 Page 35
Department managers do not follow proper procedures for disciplinary and termination action resulting in wrongful termination claims and issues involving the employee’s union. These actions are very costly and should be avoided. The training provided to department managers in the appropriate ways to handle employees with stress leave, disciplinary action, and termination procedures is inadequate.

Recommendations 7