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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
⚠️ 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.
Findings 8 findings
F1
Page 148
Websites and web pages are currently in existence which are spoofing the San Bernardino County Sheriff Department (SBCSD) Inmate locater, detention centers, and official Websites.
F2
Page 148
The SBCSD Inmate locater website access/restriction controls are deficient and facilitate opportunities for inappropriate solicitation options by bondsmen.
F3
Page 148
SBCSD has the authority to define who has privacy privileges and use of official visitor’s room.
F4
Page 148
The “Request for Visit” form used by bondsmen to visit inmates does not include a certification of accuracy and truthfulness by signature of the bondsman.
F5
Page 148
Bondsmen have conducted up to seven unsupervised official visits to different inmates in a day facilitating abuses by bondsmen in contacting inmates for bail services.
F6
Page 148
The SBCSD Detention Centers do not have consistent policies for maintaining logs for bondsmen visits.
F7
Page 148
The County of San Bernardino Office of County Counsel is effectively responding to motions for bond forfeitures and exonerations.
F8
Page 148
Inmates are not generally aware that it is illegal for bondsmen to solicit bail services.
Recommendations 3
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R1Page 99A biennial audit covering a two-year period;
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R2Page 93Accounting and Financial Management NCSD Lacks State-Mandated Financial Audits NCSD has not completed annual financial audits for fiscal years 2009-2010, 2010-2011, and 2011-2012. NCSD is therefore not in compliance with State Government Code Section 26909 for 2009-2010 and 2010-2011, which requires annual audits of financial condition for all special districts of the end of a fiscal year. The State Controller’s Office prescribed minimum auditing requirements for special districts, set out in Title 2, Section 1131.2 of the California Code of Regulations, consist of 17 general statements that county auditors or independent accounting firms should consider in preparing an audit program. These 17 statements include the following important steps, among others: • A proper study and evaluation of the existing internal control and the financial organizational structure; • A review of the district’s report of financial transactions to the State Controller to see that it agrees with official records of the district for the period. The State Controller should be informed of any material difference; • A determination that expenditures were properly documented, authorized and incurred and are proper charges to the fund and appropriation against which they have been charged; and, • A verification of all assets and liabilities in accordance with generally accepted auditing standards. The failure to follow these and the other requirements set out by the State Controller has led to negative consequences for NCSD including: (1) putting NCSD out of compliance with State Code; (2) leaving residents and taxpayers without a reasonable assurance that financial statements are presented fairly and accurately; and, (3) putting the District at greater risk of waste, fraud and abuse due to the absence of any review of internal controls. The lack of audited financial statements is also not consistent with industry best practices, such as those promulgated by the Institute for Local Government, which notes that “audited financial reports alert governing body members if there are irregularities in financial practices and financial reporting.”3 3 The Institute for Local Government is an affiliate of the California State Association of Counties and the League of California Cities. The best practices information can be found online at this address: http://www.ca‐ ilg.org/sites/main/files/file‐attachments/resources__3r_Financial_Reporting_and_Accounting.pdf 2012-2013 San Bernardino County Grand Jury Final Report 8
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R3Page 99An audit conducted at specific intervals, as recommended by the County Auditor, which shall be completed at least once every five years. 2012-2013 San Bernardino County Grand Jury Final Report 9