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Extraído del Informe Consolidado

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San Bernardino County Grand Jury • 2009-2010

Sensitive Property Report

Published: June 30, 2010 39 pages
View PDF View Full Original

Findings and Recommendations 11 findings

F1 Page 22
The County has no specific “Policy” to maintain control of sensitive property; it only has a Standard Practice Procedure.
Related Recommendations (1)
R10-03
Page 23
Generate a mandatory “County Policy” regarding sensitive property control. (Finding 1)
F2 Page 22
Departments are not following Standard Practice 11-04 SP3, Equipment Control for sensitive items; adhering to the Standard Practice is not enforced. 2009-2010 San Bernardino County Grand Jury Final Report 13
Related Recommendations (1)
R10-04
Page 24
The County Administrative Officer generates and distributes an Interoffice Memorandum each year, to each department head, regarding the annual reporting of sensitive equipment. (Finding 2)
F3 Page 23
The Standard Practice 11-04 SP3, Equipment Control, has no named regulator to enforce compliance.
Related Recommendations (1)
R10-05
Page 24
Designate a department to oversee and implement the Policy and Procedure. (Finding 3)
F4 Page 23
The Standard Practice does not specify a due date for filing the sensitive property lists.
Related Recommendations (2)
R10-06
Page 24
Enhance Standard Practice 11-04 SP3, Equipment Control Procedure, to be clear and concise. (Finding 4)
R10-13
Page 25
Include an annual due date on Standard Practice 11-04 SP3 for filing the sensitive property lists with the Recorder/County Clerk. (Finding 4)
F5 Page 23
The Standard Practice 11-04 SP3, Equipment Control does not mention the tagging process.
Related Recommendations (2)
R10-07
Page 24
Assign a property tag number and issue to the respective department to be placed on the identified sensitive equipment. (Finding 5)
R10-08
Page 24
Conduct an annual physical inventory before filing an updated list with the County Clerk. (Finding 5)
F6 Page 23
Disasters of any nature could destroy equipment and/or records of equipment. There would be no records of equipment less than $5,000.
Related Recommendations (1)
R10-09
Page 24
Implement policy for inventory of equipment that has a unit value of less than $1,000 in Standard Practice 11-04 SP3. (Finding 6)
F7 Page 23
There is no uniformity in filing the sensitive equipment report; each department submits their list in different format.
Related Recommendations (1)
R10-10
Page 24
Create a spreadsheet with headings that list the necessary information for the control of equipment. The spreadsheet must be utilized by all departments when filing their sensitive equipment report to the Recorder/County Clerk. (Findings 7, 8)
F8 Page 23
The sensitive equipment report reviewed has no monetary value listed on the items.
No recommendations for this finding
F9 Page 23
Sensitive equipment valued between $1,000 and $5,000 is not classified as fixed assets; many items can be easily transported without detection or easily diverted to personal use.
Related Recommendations (2)
R10-11
Page 24
Establish a sensitive equipment list for departments to use as a guideline of equipment that must be reported. (Finding 9)
R10-12
Page 24
Ensure that each department maintains an on-site inventory list of sensitive property at each satellite office. (Finding 9)
F10 Page 23
The Standard Practice does not specifically address equipment valued under $1,000 that could make for a heightened risk of theft (“walk-away” items).
No recommendations for this finding
F11 Page 23
There were no on-site inventory lists of sensitive property at offices that were randomly audited.
Related Recommendations (1)
R10-14
Page 25
Mandate all County departments and elected official’s offices update and reconcile their current holdings and provide current inventories of sensitive properties at the end of each Fiscal Year and submit to the County Recorder’s Office by an assigned due date. (Finding 11)

Additional Recommendations 4

These recommendations are not explicitly linked to specific findings.

Commendations 3

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

San Bernardino City