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Findings and Recommendations 5 findings
F1
– The City of Fairfield’s Annual Asset Seizures Reconciliation Procedures do not include verification to a control balance to confirm that the General Ledger balance is accurate. This lack of verification results in the inability to ensure that asset values have been protected and preserved.
Related Recommendations (1)
R1
– Upon completion of the annual audit of outstanding balances in the Asset Seizures Holding Account, the City effectively coordinate with the Solano County District Attorney’s Office (DA) to track balances for cases currently being adjudicated to ensure that balances match.
F2
– The FYE 2020 annual audit spreadsheet reflects a single unresolved, cumulative debit balance of $5,452.73 as of June 30, 2004. New debit balances totaling $2,802.80 are outstanding as of FYE June 30, 2020, resulting in an overall $8,255.53 debit total. This potentially indicates either an overpayment from, or mis-postings to, the Asset Seizures Holding Account.
Related Recommendations (1)
R2
– The cause of the large outstanding debit balances must be researched and resolved or charged off as a loss.
F3
– The 2020 annual audit reflects many aged outstanding balances. There are 71 entries totaling $61,509.06 aged 6 to 16 years. Forty-four of the 71 are a decade or more old. There are at least 35 instances of outstanding balances on cases where assets were noted as returned (13) or forfeited (22).
Related Recommendations (3)
R3a
– The City of Fairfield Finance Department undertake a detailed review of all aged outstanding balances and work with the DA’s office to identify DA case numbers to facilitate comparison with the annual AG report.
R3b
– Research the City’s GL for possible posting of reversing entries to incorrect GL account(s) and, if identified, process correcting entries.
R3c
– Consult with the DA to determine if there are any circumstances in which unclaimed balances meet the statutory requirements for administrative forfeiture and distribution.
F4
– The 2020 Fairfield annual audit of the Asset Seizures Holding Account shows 42 outstanding balances totaling $145,342.42 aged five years or less. At least eight of these cases exhibit the same exception attributes as those in the aged category associated with balances on cases where the asset status is noted as returned and/or forfeited.
Related Recommendations (1)
R4
– Undertake a detailed review of all outstanding balances aged 0-5 years and work with the DA’s office to determine DA case numbers to facilitate research and resolution to these balances.
F5
– The 2020 Fairfield annual audit of the Asset Seizures Holding Account has 15 outstanding balances where the Fairfield Police Department case numbers are not clearly identified.
Related Recommendations (1)
R5
– Research and identify a valid Fairfield Police Department case number to ensure these balances are associated with an asset seizure. Work with the Solano County DA’s office to determine DA case numbers to facilitate research and resolution to these balances. REQUIRED RESPONSES (All Findings) City of Fairfield Finance Director City of Fairfield Mayor and City Council COURTESY COPIES Solano County District Attorney Fairfield Police Department