Modoc County Grand Jury Fy 2004/05 Report Scanned from the Modoc Record

Immediately complete evaluations for top management personnel.

Actively recruit and hire a person to fill the vacant CFO position.

Conduct a full and independent personnel audit. Any recommendations for changes in positions or reorganization by the auditors should be presented directly to the BOT. • The Grand Jury recommends the BOS treat MMC employees equitably with other County employees. • With regards to nepotism, the Grand Jury recommends Modoc County personnel code should be updated to comply with California State and Federal Government laws and codes. Financial Management • The Grand Jury recommends a full, independent investigation be conducted by an outside auditor that covers the last five years. The audit should include, but not be limited to: (1) the billing process, (2) extensive write-offs and (3) the lack of proper training for the billing staff. • The overall authority, either the BOS or the BOT, should have in place, a written policy, with built in checks and balances, regarding write-offs. The overall authority should approve write-offs at scheduled meetings. • The Grand Jury recommends MMC management reduce reliance on outside "Registry" nursing staff It is obvious that excessive use of this service is causing many of the financial problems at MMC. Accomplishing this recommendation will only be realized when the MMC management atmosphere is again conducive to the local recruitment of regular staff. Records Management The Grand Jury concluded in its findings that incident reports are often missing and nursing staff are encouraged or instructed to make entries into patient charts after the fact. This is unacceptable conduct.

Will not be implemented because it is either unwarranted or unreasonable with an explanation(s) and supporting facts. Timing of Responses and Actions to Findings and Recommendations: As stated in Penal Code Section 933(c), for 45 days after me end of the term, the Grand Jury foreperson or designees shall, upon reasonable notice, be available to clarify recommendations in the report. No later than 90 days after the grand jury submits a final report on the operations of any public agency, the governing body of any public agency subject to grand jury reviewing authority, shall comment to the presiding judge of the superior court on findings and recommendations. Every elected official or agency head for which the grand jury has responsibility shall comment within 60 days to the judge of the superior court with a copy sent to the Board of Supervisors. Grand Jury Reports: SPECIAL DISTRICTS/AUDITS AREAS OF STUDY • Annual Audits of Special Districts • Hot Springs Valley Irrigation District- 2004-2005 Grand Jury Follow-up • Alturas Rural Fire Protection District - Complaint Regarding Sale of Surplus Vehicle Annual Audits of Special Districts Issues: The Grand Jury investigated the problem Special Districts have had for years meeting the State law requiring annual audits. The Grand Jury met with the Modoc County Auditor/Recorder on this issue. Findings: In January 2005, Grand Jury members met with the Auditor/ Recorder concerning annual audits for Special Districts. The Auditor/ Recorder indicated that this has been a problem for years and that, although required, few audits are actually received from Special Districts in the County. The Auditor/Recorder stated that meeting the State requirements for an audit could be a heavy financial burden for many of the districts in her opinion. She proposed that the Board of Supervisors (BOS) authorize the hiring of an assistant auditor. The addition of one assistant auditor would enable the Auditor's Office to complete annual audits for all Special Districts that require one. The additional auditor would also be able to assist in completing other backlogged workload demands within the Auditor's Office.