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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 and Recommendations 5 findings
F1
Page 14
The benefit package should not be more than the salary for the BOS. (See Graph #1) Graph #1: Annual Salaries and Benefits Charts:
Related Recommendations (2)
R11-03
Page 22
Acquire the AMS Advantage Version 4.0 System (or the most current version) to upgrade the Financial Management System; and put a procedure in place that mandates periodic updating. (Finding 1)
R11-04
Page 22
With the acquisition of a new computer system comes the need for additional technical support. Insure employees have the necessary training in order to best operate, and support, the new system. (Finding 1)
F2
Page 14
Health Insurance Coverage varies for the three supervisors who participate in the program. The three amounts are $6,569.00, $19,810.00 and $30,720.00.
Related Recommendations (2)
R11-01
Page 16
The Board of Supervisors car allowance follows the Federal guidelines (presently $.51 per mile). (Finding 2)
R11-02
Page 16
The Chief Executive Officer continue his efforts to adjust the salary and benefit ratio to be competitive. (Findings 2, 3)
F3
Page 14
The retirement plans paid for all of the BOS are excessive when compared to retirement plans of other counties. One supervisor's retirement benefits exceed $85,000. Members of the Board of Supervisors are enrolled in more retirement plans than the compared counties. (See Graph #2)
No recommendations for this finding
F4
Page 14
The BOS benefit packages range from the highest (First District) $158,403.00 to the lowest (Third District) $99,304.00. (See Graph #2) 3 2010-2011 San Bernardino County Grand Jury Final Report Graph #2: Detailed Salaries and Benefits Detail First District Second District Third District Fourth District Fifth District Salary $150,197.00 $150,197.00 $150,197.00 $150,197.00 $150,197.00 401K $12,016.00 $12,016.00 $12,016.00 $12,016.00 $12,016.00 401a $16,500.00 $7,510.00 $7,510.00 $7,510.00 $16,500.00 457b $1,502.00 $1,502.00 $1,502.00 $1,502.00 $1,502.00 Flexible Benefit Plan $5,980.00 $4,200.00 $5,980.00 $4,200.00 $5,980.00 Medical Reimbursement Account $1,040.00 $1,040.00 $1,040.00 $520.00 $1,040.00 Life Insurance County Paid $52.00 $52.00 $52.00 $52.00 $52.00 Variable Universal Life $249.00 $229.00 $229.00 $1,579.00 $1,047.00 Retirement Medical Trust $2,628.00 $4,130.00 $4,130.00 $4,130.00 $1,502.00 Workers Comp $1,030.00 $967.00 $900.00 $986.00 $986.00 Medicare $2,669.00 $2,508.00 $2,277.00 $2,517.00 $2,523.00 Vision $147.00 $147.00 $147.00 $147.00 $147.00 Long Term Disability $500.00 $500.00 $500.00 $500.00 $500.00 Health Insurance Coverage $30,720.00 $0.00 $6,569.00 $0.00 $19,810.00 Retirement Employer Pick Up $18,403.00 $18,090.00 $14,825.00 $20,826.00 $21,897.00 Retirement Employer Pick Up Cash $6,168.00 $5,580.00 $8,367.00 $2,879.00 $1,861.00 Survivor Benefit $26.00 $26.00 $26.00 $26.00 $26.00 Retirement Employee General $34,473.00 $32,096.00 $30,834.00 $32,189.00 $32,329.00 Automobile Allowance $21,900.00 $11,400.00 $0.00 $14,600.00 $14,600.00 Cell Phone Allowance $2,400.00 $2,400.00 $2,400.00 $2,400.00 $2,400.00 TOTAL $308,600.00 $254,590.00 $249,501.00 $258,776.00 $286,915.00
No recommendations for this finding
F5
Page 15
When compared to other counties, the car allowance is excessive. All three counties used to make comparisons, San Diego, Ventura and Riverside, showed that car allowances were the same for all supervisors. (See Graph #3) Graph #3: Annual Car Allowance District San Ventura Riverside San Diego Bernardino County County County County First $21,900 $4,500 $.51 per mile* $8,820 Second $11,400 Third Car provided Fourth $14,600 Fifth $14,600 *At $.51 per mile, the $4,500 for Ventura computes to 8,823 miles and San Diego’s $8,820 computes to 17,294 miles 4 2010-2011 San Bernardino County Grand Jury Final Report
No recommendations for this finding