Stanislaus County Grand Jury • 2011-2012

Stanislaus County Civil Grand Jury Stanislaus County Audit Case 12-29gj

Published: October 26, 2011 3 pages
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Findings and Recommendations 7 findings

F1
An Unqualified Opinion on the Comprehensive Annual Financial Report (CAFR) was obtained.
No recommendations for this finding
F2
Unqualified Opinions were obtained for:  Health Services Agency Audit  Inmate Welfare Audit  Regional 911 Audit  Redevelopment Agency  Insurance Fraud Program  North County Corridor Transportation Expressway  Treasury Compliance Audit  Tobacco Endowment Investment Fund  Animal Services Fund  Capital Improvement and Financing Agency
No recommendations for this finding
F3
The Office of Management and Budget (OMB) circular A-133 also requires the performance of a Federal Compliance Audit of the County’s federal grants to ensure the County is materially in compliance with federal regulations for each of the County’s major federal grants including any related ARRA Grants. Unqualified Opinions for the Single Audits were obtained for:  Food Stamps – Administration  Women, Infants and Children (WIC)  Highway Planning and Construction  Foster Care – Title IV E  Medical Assistance  Block Grants for Community Mental Health Services (SAMHSA)  Block Grants for Prevention and Treatment of Substance Abuse (SAPT)  Child Care and Development (CCDF Cluster)  Edward Byrnes Memorial Grants (JAG Program Cluster)  WIA (Workforce Investment Act) Cluster  Temporary Assistance for Needy Families (TANF Cluster)
No recommendations for this finding
F4
A review of the Stanislaus County Recorder – Modernization Trust Fund was conducted and included interviews with management and staff. All records indicate that expenditures are in accordance with Government Code 27361.
No recommendations for this finding
F5
The review of the Stanislaus County’s policies and procedures related to Travel and Credit Card Purchases and Reimbursement are comprehensive. The SCCGJ did not perform any audit testing on actual data.
No recommendations for this finding
F6
The County continues to upgrade and improve its accounting software, further strengthening its financial documentation, procedures and processes.
No recommendations for this finding
F7
As part of the Stanislaus County’s efforts to reduce staff and expenditures, effective with the 2011-2012 budget, the county has dissolved the Internal Audit Department. The internal audit functions are no longer being performed.
Related Recommendations (1)
R2
The Stanislaus County Board of Supervisors should carefully and critically analyze any recommendation to reduce staffing in the Stanislaus County Auditor-Controllers department. The internal audit function is an integral part of any accounting team, especially an entity with a $ 900 million public funds budget. The lack of internal review, oversight and education to and for the benefit of the county’s departments, could easily result in non- compliance and a deterioration of future financial results. This report of case 12-29GJ is issued by the 2011-2012 Stanislaus County Civil Grand Jury. No members of the grand jury volunteered to recuse themselves due to a perceived conflict of interest. Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code § 929 requires that reports of the Grand Jury not contain the name of any person, or facts leading to the identity of any person who provides information to the Civil Grand Jury. The California State Legislature has stated that it intends the provisions of Penal Code § 929 prohibiting disclosure of witness identities to encourage full candor in testimony in Civil Grand Jury investigations by protecting the privacy and confidentiality of those who participate in any Civil Grand Jury investigation. Requests For Responses: No responses required

Additional Recommendations 1

These recommendations are not explicitly linked to specific findings.