Sacramento County Grand Jury
• 2009-2010
• Agency Response
Board Policy #4020 “Ethics Training
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F2, F3, F4
Findings and Recommendations 2 findings
F1
Page 1
0 ISD directors perform valuable service at minimal cost. However this survey reveals inconsistent behaviors regarding compliance with sound management practice. 1
Related Recommendations (1)
R1
Page 2
1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. Response: Herald Fire Protection District (HFPD) is continually updating Policies and Procedures to ensure they are within compliance with applicable laws. “Board Policy #4020 “Ethics Training”.
F5
Page 4
0 ISDs have not consistently conducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
Page 4
1 All ISDs must complete and file the required annual Independent Financial Audit. Response: HFPD files Annual Report of Financial Transaction with the California State Controller Division of Accounting and Reporting. Government Code section 53891. Sacramento County Auditor Controllers Department processes all claims submitted by HFPD. In addition HFPD conducts a biannual audit in accordance to auditing standard generally accepted in the United States of America, the Minimum Audit Requirements for Special Districts, issued by the State Controller’s Office, and Government Auditing Standards, issued by the Comptroller General of the United States.