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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.

Lake County Grand Jury • 2006-2007

Budget and Finance Committee Reports

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Findings 21 findings

F1 Page 8
There are no slow periods for government accountants.
F2 Page 8
Much of the workload of the Auditor-Controller’s employees is la- bor intensive and also audit-driven.
F3 Page 8
The Auditor-Controller’s office has an adequate computer system that handles basic accounting needs.
F4 Page 8
The payroll system is inadequate which causes problems monthly when time sheets are due.
F5 Page 8
External directives result in additional unexpected workload.
F6 Page 8
The employees in this office have specialized civil accounting skills that are not readily available in other county offices or the current labor pool.
F7 Page 8
Classes are currently not available at Lake County high schools or local community colleges to achieve the specialized skills for advancement in this department.
F8 Page 8
Training in-house and outside the community is necessary to maintain the current staff skill level.
F9 Page 8
On-the-job training programs have been useful and productive in the past.
F10 Page 10
The general practices within the department were found not to be effective, economical, or use the latest technologies.
F11 Page 10
The Auditor-Controller’s office does not have a dedicated payroll- processing department.
F12 Page 10
The employee time reporting system is antiquated and causes problems every month when the time sheets are due.
F13 Page 10
There are computer programs available that would provide more accurate and timely employee reporting of their work hours.
F14 Page 12
The Homeland Security Grant was reduced significantly from $500,000 to $175,000 in 2007.
F15 Page 12
For the current fiscal year, the accounts are reconciled and both the sheriff and his accounting staff are confident that a solution is in place to correct past discrepancies in these accounts.
F16 Page 12
The independent auditor will review these accounts in summer 2007. If necessary, they will be reviewed again in fall 2007.
F17 Page 14
Deposits are invested with short and mid-range financial goals.
F18 Page 14
Interest received on the county deposits is distributed to county departments.
F19 Page 14
Banking costs are minimized.
F20 Page 14
This department has a very low employee turnover rate.
F21 Page 14
Supplemental Tax Notices are issued sporadically creating confu- sion for the taxpayers and causes an excessive burden on the de- partment’s employees.

Recommendations 6