Countywide Special Revenue Funds

Departments are already managing and reporting Special Revenue Funds via their standard department fiscal management. With more detail on the specifics of the perceived deficiency, the County would further evaluate the validity of the finding and if appropriate take corrective action. 2. Fact: Effective management of Countywide Special Revenue Funds involves two major components associated with each account: 1. the budget component: tracking revenue and expenditures 2. the program or project component: tracking the accomplishment of activities. Comprehensive and coordinated monitoring of above components is essential to effective management. 3 2. Finding: In some instances current tracking methods are inadequate. Response to Finding 2: The respondent disagrees with the finding. All Special Revenue Funds are subject to the countywide processes and controls, which are the same controls that are applied to the County General Fund. Additionally, special revenue funds by their very nature, must generally abide by a secondary set of requirements imposed by the authority that allocates the restricted funding (or grantor). For example, the Gas Tax revenue received by the Department of Transportation is managed in the Road Fund where the accounting for the expenditure of all funds in the Road Fund must comply with the requirements of the State of California Accounting Standard and Procedures for Counties Appendix A, Road Fund Accounting. All Counties and Cities in the State must submit a reporting of expenditures and revenues consistent with Appendix A on an annual basis and they are also subject to an annual audit by the State Controller’s Office to verify compliance with numerous requirements. Specifically, the Department of Transportation receives upward of 30 funding sources to include Federal and State sources where each imposes compliance requirements unique to that funding where the department is subsequently subject to audit. The Department’s track record on audits is exemplary. The Department of Transportation has developed numerous software applications to accommodate the cost accounting system needed to meet the requirements of these various funding sources to create management reports to better control expenditures and produce billings in order to optimize revenue recovery. The FAMIS system is designed to manage expenditures on an annual basis. The Department’s cost accounting software applications have been developed to allow for management of capital projects on a multi­year basis. With more detail on the specifics of the perceived deficiency, the County would further evaluate the validity of the finding and if appropriate take corrective action. 2. Recommendation: Program management tools should be implemented in those areas where automation would assist in the management of Countywide Special Revenue Funds. Response to Recommendation 2: The recommendation will not be implemented because it is not warranted or is not reasonable. As stated above, if the Grand Jury would provide more specific information on the tools envisioned (what intended purpose) the County would further consider the

8. Fact: State and local fire codes call for evacuation signs to be displayed in appropriate areas of the building so that egress from the building in an emergency can be accomplished in a rapid and safe time period. 8. Finding: Emergency evacuation signs are posted in a few offices, most did not have any. Response to Finding 8: 26 The respondent agrees with the finding. 8. Recommendation: Post emergency evacuation signs in appropriate areas. Response to Recommendation 8: The recommendation has not been implemented but will be implemented in the near future. General Services maintenance personnel will work with a General Services design drafter and department personnel to develop and post emergency evacuation signs by the end of this year. 9. Fact: Fire extinguishers require monthly inspections. 9. Finding: One fire extinguisher has not been checked since September 2006 and others not checked since January 2007. Fire extinguishers in hallways were locked and could not be checked. Locked fire extinguishers can not be easily accessed in an emergency. Response to Finding 9: The respondent agrees with the finding. 9. Recommendation: Ensure that the servicing agent provides monthly inspections and that fire extinguishers are easily accessed. Fire extinguishers should comply with Cal­ OSHA requirements. Response to Recommendation 9: The recommendation has been implemented. General Services Building Maintenance personnel have recently contracted with Hangtown Fire Control for monthly fire extinguisher inspections at this location. 10. Fact: Uneven floor surfaces are a tripping hazard. 10. Finding: The entryway floor surface is uneven. Response to Finding 10: The respondent agrees with the finding. 10. Recommendation: Eliminate the uneven floor surface. Response to Recommendation 10: This recommendation will not be implemented because it is not reasonable. The uneven floor surface is a design characteristic of the concrete, wood beam floor architecture. 11. Fact: An unlocked door allows unauthorized people to enter. 11. Finding: There is no lock on the door at the end of the hall leading to an area housing the janitorial equipment. Additionally, there is no lock on the door leading to an electrical and HVAC room. Response to Finding 11: The respondent agrees with the finding. 11. Recommendation: Install locks as needed. Response to Recommendation 11: This recommendation will not be implemented because it is not reasonable. The door in question is an alternative fire exit. South Lake Tahoe, Library 12. Fact: Adequate temperature control is essential for a healthy and productive work environment. 12. Finding: Heating and air conditioning temperatures are maintained at an uncomfortable level. Response to Finding 12: The respondent disagrees with the finding. According to General Services Building Maintenance personnel, all heat and air conditioning equipment is working according to design specifications and on­line (6/26/07). It is unreasonable to expect the heat and air system to accommodate differing individual preferences in an office environment. 12. Recommendation: Correct the deficiency to maintain an acceptable office temperature. Response to Recommendation 12: The recommendation will not be implemented because it is not warranted. See response to

28 13. Fact: State and local fire codes call for evacuation signs to be displayed so that egress from the building in an emergency can be accomplished in a rapid and safe time period. 13. Finding: Emergency evacuation signs are not prominently posted. Response to Finding 13: The respondent agrees with the finding. 13. Recommendation: Post emergency evacuation signs in appropriate areas. Response to Recommendation 13: The recommendation has not yet been implemented but will be implemented in the future. General Services maintenance personnel will work with a General Services design drafter and department personnel to develop and post emergency evacuation signs by the end of this year. 14. Fact: Meeting rooms must have a maximum capacity sign. 14. Finding: There is no maximum capacity sign posted in the library meeting room. Response to Finding 14: The respondent agrees with the finding. 14. Recommendation: Post correct maximum capacity sign in the librarymeeting room. Response to Recommendation 14: The recommendation has not yet been implemented but will be implemented in the future. General Services maintenance personnel will work with a General Services design drafter and department personnel to develop and post a maximum capacity sign by the end of this year. 15. Fact: Exits from building must be clearly visible. 15. Finding: Exit signs are not clearly visible. Response to Finding 15: The respondent agrees with the finding. 29 15. Recommendation: Install exit signs. Response to Recommendation 15: The recommendation has not yet been implemented but will be implemented in the future. General Services maintenance personnel will install exit signs by the end of the year. South Lake Tahoe, Administration Building 16. Fact: Adequate temperature control is essential to allow for a healthy and productive work environment. 16. Finding: Heat and air conditioning temperatures are maintained at an uncomfortable level. Response to Finding 16: The respondent partially disagrees with the finding. According to GS ­ Building Maintenance personnel, all heat and air conditioning equipment is working within design specifications and on­line (6/26/07). It is unreasonable to expect the heat and air system to accommodate differing individual preferences in an office environment. 16. Recommendation: Correct the deficiency so that is it possible to maintain an acceptable office temperature. Response to Recommendation 16: The recommendation will not be implemented because it is not warranted. See response to

17. Fact: Water entering through a leaking roof can destroy the integrity of a building structure. 17. Finding: There is evidence of water leaking through the roof. Response to Finding 17: The respondent agrees with the finding. 17. Recommendation: Repair leaks in roof. Response to Recommendation 17: The recommendation has not yet been implemented but will be implemented in the future. El Dorado Roofing will address this issue in the bythe end of the year. 30 18. Fact: Mice can carry diseases. 18. Finding: Mice are a periodic problem. Response to Finding 18: The respondent agrees with the finding. 18. Recommendation: Eliminate the rodent problem. Response to Recommendation 18: The recommendation has not yet been implemented but will be implemented in the future. General Services Building Maintenance personnel will address this issue by the end of the year. 19. Fact: Signs are needed to help the public find the building. 19. Finding: Direction signs to the building are negligible. Response to Finding 19: The respondent agrees with the finding. 19. Recommendation: Display prominent direction signs. Response to Recommendation 19: The recommendation has not yet been implemented but will be implemented in the future. General Services Building Maintenance personnel will address this issue by the end of the year. 20. Fact: Noise in the workplace can disrupt productivity. 20. Finding: A serious noise problem exists in the reception area. Response to Finding 20: The respondent partially disagrees with the finding. Staff will investigate the finding. 20. Recommendation: Minimize or eliminate the source of the noise. Response to Recommendation 20: This recommendation requires further analysis. Staff will investigate the finding by the end of the year and take corrective action if appropriate. South Lake Tahoe, Courthouse 21. Fact: Walking surfaces should be even and free of defects. 21. Finding: Carpets on second floor are buckled and duct taped in some areas. Response to Finding 21: The respondent agrees with the finding. 21. Recommendation: Repair or replace carpet. Response to Recommendation 21: The recommendation has not yet been implemented but will be implemented in the future. Carpet replacement along with addressing ADA and ADR issues are current capital projects and are scheduled for completionwithin the fiscal year. 22. Fact: Obnoxious and nauseating odors are unhealthy. 22. Finding: The mens restroom fan in Department Three is not functioning. Response to Finding 22: The respondent agrees with the finding. 22. Recommendation: Repair or replace the exhaust fan. Response to Recommendation 22: The recommendation has not yet been implemented but will be implemented in the near future. General Services Building Maintenance personnel will schedule repair by the end of the year. 23. Fact: State and local fire codes require emergency evacuation signs to be displayed. 23. Finding: 32 No evacuation signs exist. Response to Finding 23: The respondent agrees with the finding. 23. Recommendation: Post emergency evacuation signs in appropriate areas. Response to Recommendation 23: The recommendation has not yet been implemented but will be implemented in the future. General Services maintenance personnel will work with a GS design drafter and department personnel to develop and post emergency evacuation signs by the end of the year. 24. Fact: Signs are necessary to direct people to the closest exit. 24. Finding: There are no exit signs in the second floor hallway. Response to Finding 24: The respondent agrees with the finding. 24. Recommendation: Install clearly visible exit signage where needed. Response to Recommendation 24: The recommendation has not yet been implemented but will be implemented in the future. General Services Building Maintenance personnel will schedule installation of exit signage by the end of the year. 25. Fact: A leaking roof can destroy the integrity of the building structure. 25. Finding: There is evidence of water leaking through the roof. Response to Finding 25: The respondent agrees with the finding. 25. Recommendation: Repair leaking roof. Response to Recommendation 25: The recommendation has been implemented. General Services Facilities personnel are currently working with a contractor to find roof leaks. 33 26. Fact: Public buildings should be wheelchair accessible. 26. Finding: Courtrooms do not accommodate wheel chairs. Response to Finding 26: The respondent agrees with the finding. 26. Recommendation: Install wheelchair access where needed. Response to Recommendation 26: The recommendation has not yet been implemented but will be implemented in the future. General Services Facilities personnel are currently working on a contract to address ADA issues in the Court. The contractor will address relevant ADA issues by spring, 2008. 27. Fact: Parking lots should be safe. 27a. Finding: There are a few small lights on the parking lot wall. Lighting is inadequate and there are no flood lights or security cameras in the Courthouse parking lot. Staff is afraid to go into the parking area at night. Response to Finding 27a: The respondent partially disagrees with the finding. Staff will need to investigate the finding. 27b. Finding: Employees are fearful of being in close proximity to prisoners on a frequent basis in the parking lot. Response to Finding 27b: The respondent partially disagrees with the finding. Staff will need to investigate the finding. 27. Recommendation: Install appropriate lighting, security cameras and provide a secure and safe parking lot for employees. Response to Recommendation 27: The recommendation requires further analysis. GS­ facilities personnel will work with Courts personnel to address the safe and secure parking issue by the end of the year. 28. Fact: Infectious material is a hazard. 34 28. Finding: Infectious materials are frequently found in the Courthouse parking lot. Response to Finding 28: The respondent partially disagrees with the finding. Staff will investigate the finding. 28. Recommendation: Investigate and eliminate the source of the health hazard. Response to Recommendation 28: The recommendation requires further analysis. By the end of the year General Services facilities personnel will work with Courts personnel to investigate address the health hazard in the near future. 29. Fact: A secure holding cell is required for prisoners prior to court appearance. 29. Finding: There is no secure holding cell. Response to Finding 29: The respondent partially disagrees with the finding. General Services facilities personnel will work with Courts personnel to investigate the need for a secure holding cell and address the need as required. 30. Recommendation: Provide a secure holding cell. Response to Recommendation 30: The recommendation requires further analysis. See response to Finding 29. INITIAL DRAFT RESPONSE TO THE 2006­2007 GRAND JURY FINAL REPORT Wraparound Program Audit GJ 06­049 The following are responses to the observations, findings and recommendations contained in the Grand Jury Wraparound Program Audit background statement and the Audit of Status of