Mendocino County Grand Jury • 2024-2025 • Agency Response

Required Responses

Published: October 01, 2021 3 pages
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Findings and Recommendations 2 findings

F10
The County’s efforts to secure its systems has not been evaluated by an independent audit in more than fifteen years which presents a considerable risk of systems compromise or ransomware attack Agree - The Auditor-Controller would recommend and participate in financial independent audits. Operational independent audits would be the responsibility of the department or directed by the Board of Supervisors or Chief Executive Officer.
No recommendations for this finding
F11
The Auditor/Controller has not established the accounting procedure for the mandated funding reserve established by County Policy 35 which is obsolete and inadequately capped at $850,000. Agree - The Auditor-Controller was given no authority for the action in Policy 35. Information Services and the Chief Executive Officer have included recommendations for funding a reserve through the annual budget process at various levels of funding.
No recommendations for this finding