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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 12 findings
F1
Records management policy and procedures, based on State guidelines, are now in place, including a records destruction schedule.
F2
All boxes and stacks of records and mail have been examined and properly filed.
F3
The Municipal Code documentation is now complete and current. All new documents are filed properly in a timely manner.
F4
A process to identify and track new businesses is being developed to assure appropriate business license billing.
F5
Record digitization has yet to begin. Conclusions City records management has been significantly improved.
F6
Automated collection processes are in place for water, sewer and other receivables. This includes automation of late payment and shut-off notices.
F7
Transient Occupancy Tax receipts are being monitored on a trend basis.
F8
The City is now in compliance with Government Accounting Standards Bulletin 34 (GASB 34).
F9
The Finance Manager meets regularly with the Finance Committee, and with the City Council on financial matters, as needed.
F10
A new auditing firm has completed the most recent annual audit and has provided a substantive management letter to the City Council.
F11
All City departments now prepare annual budgets.
F12
A five-year projection of general and special fund revenues and grants has recently been completed. Conclusions
Recommendations 12
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R1The City should continue the improved practices in the management of current records.
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R2The City should establish and complete digital storage of archived records to facilitate access by city staff and the public. Nevada City Government Page | 2 Finances Last year's Jury report concluded that the City's financial management practices and record keeping were inadequate and lacked proper oversight and meaningful audits. Findings
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R3Updated financial software is in place and four City employees have been trained in its use.
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R4A process to identify and track new businesses is being developed to assure appropriate business license billing.
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R5An on-going program is in place to inventory water and sewer connections to assure proper billing.
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R6Automated collection processes are in place for water, sewer and other receivables. This includes automation of late payment and shut-off notices.
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R7Transient Occupancy Tax receipts are being monitored on a trend basis.
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R8The City is now in compliance with Government Accounting Standards Bulletin 34 (GASB 34).
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R9The Finance Manager meets regularly with the Finance Committee, and with the City Council on financial matters, as needed.
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R10A new auditing firm has completed the most recent annual audit and has provided a substantive management letter to the City Council.
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R11All City departments now prepare annual budgets.
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R12A five-year projection of general and special fund revenues and grants has recently been completed. Conclusions