The Boardofsupervisors of the Countyofstanislaus Actionagenda Summary Dept: ChiefExecutive Office

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The Stanislaus CountyAuditor-Controller should place the issue with respect to an audit ofthe Monterey Park Community Service District on the agenda of the Stanislaus County Board of Supervisors. Stanislaus CountyAuditor-Controller Response: As mentioned in Finding 2 attempts were made bythe Stanislaus County Auditor-Controller's Office during Fiscal Year 2011 2012 to hire a public accounting firm to perform the financial audit ofthe Monterey Park Community Service Districtthrough the Request for Proposal (RFP) process. This process resulted in nofirms participating inthe RFP process. An alternative planwas developed to require the District borrow County funds after Board of Supervisor approval to pay for the performance of the audit by the Stanislaus County Auditor-Controller's Office. Due to the implementation of State legislation and limited resources inthe Stanislaus CountyAuditor-Controller's Office the alternative plan was not completed during Fiscal Year 2011-2012. During Fiscal Year 2012-2013 the Stanislaus County Auditor-Controllerwill attemptto implementthe alternative plan discussed above. The success ofthis attemptwill be dependent on available resources. During Fiscal Year2011-2012 certain documentswere obtained bythe Auditor Controller's Office in reference to the performance of the financial audit for the District. A copy ofthe last financial audit performed for the District was not available. In addition as recommended the Stanislaus County Auditor-Controllerwill present to the Stanislaus County Board of Supervisorsthe issue ofthe Monterey Park Community Service Districts audit atthe same time as Recommendation 8 is implemented.

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Westport Fire District should submit atime-line for completing its audits to the SCCGJ and the Stanislaus County Auditor-Controller, with a progress update every 30days until the audits are completed. Stanislaus CountyAuditor-Controller Response: The recommendation has been implemented. The audit report for year ending June 30, 2009 is dated June 25,2012 and the audit report for year ending June 30,2010 is dated June 29,2012. Both audit reports were received in the Stanislaus County Auditor-Controller's Office on July 18, 2012.

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Ifappropriate conditions exist, a citationper Penal Code 166.(a)(4) should be issued and the case forwarded to the District Attorney with aproper investigation. Response: The respondent agrees with the recommendation. Sincerely, ADAM CHRISTIANSON Sheriff-Coroner Stanislaus County cc: Supervisor Bill O'Brien, Chairman Stanislaus County Board ofSupervisors Monica Nino, ChiefExecutive Officer Stanislaus County ChiefExecutive Office Benny Del Re, A 10: I r V ADMINISTRATION DIVISION July 2,2012 The Honorable Ricardo Cordova, Presiding Judge Stanislaus County Superior Court P.O. Box 3488 Modesto, Ca 95353 Re: Response to Grand Jury Report 12-30GJ Dear Judge Cordova; The Sheriffs Department is in receipt ofthe Stanislaus County Civil Grand Jury's completed report "2011-2012 Stanislaus County Jail, Public Safety Center, Probation Department and Juvenile Hall Inspections" dated June 27, 2012. Pursuantto Penal Code Sections 933(c) and 933.5, the following is our response as itpertains to the Sheriffs Department Detention Facilities only. The Civil Grand Jury included narrative sections in their report; wherein it describes in general terms each ofthe three detention facilities. It is important to note that all ofthese sections contain informational errors. Additionally, Grand Jury members failed to make contactwith the Captain ofthe Adult Detention Division and/or at least two ofthe Facility Commanders, which would have been helpful in correctingthe misinformation. The errors for each facility are addressed prior to addressing the findings and recommendations for each respective location. Stanislaus County DowntownMen's Jail Narrative: In the narrative for the Men's Jail, the Grand Jury reports that inmates are allowed two 3-hour exercise periods per week. The inmates are actually allowed aminimumof3-hours ofexercise in each 7-day period, which complies with regulatory standards established by the Corrections Standards Authority. The report states that 28 deputies staffthis facility. The correctnumber is 59. The report states there are two holding cells for inmates who may be suicidal or are a danger to others, and deputies checkthem every 30 minutes. Inmates assigned to Safety Cells are checked twice every 30 minutes. East Hackett Rd. • Modesto, CA95358 (209) 525-7216 • FAX (209) 525-7106 STRIVINGroBETHEBEST www.scsdonline.com The Honorable Ricardo Cordova July 2,2012 Re: Response to Civil Grand Jury Report 12-30GJ of? The report states that citizens can visit prisoners from 8:30-10:30 a.m. every day except Wednesday. The actual visiting hours are 8:00-10:30 a.m., 1:00-4:00p.m. and 6:00-10:00 p.m. every day except Wednesday. The Grand Jury reports being told there is an 85% recidivismrate for inmates, 15%higher than the recidivism rate reported by the CaliforniaDepartment ofCorrections and Rehabilitation for state prison inmates. This is statically impossible giventhe number ofpeoplethe Sheriffs Department has in custody as pre-trial detainees and sentenced inmates. With the enactment ofAB 109-Public Safety Realignment, we're closely tracking the recidivism rate. Since October 1,2011, when the legislation was enacted, the recidivism rate is currently 16%. Granted, this number only represents the first nine months since AB 109was initiated and will likely rise but nowhere near the 85% allegedly reported. Stanislaus County Downtown Men's Jail Findings: F-l. There was one death in the prisonthis year. A 22-year old prisonerhung himselfwith bed sheets in one ofthe two man cells. The other prisoner claimed to be asleep atthe time. The deceased had beenput on suicide watch after his arrest, but after an evaluationby the medical staff, he was released to aregular prison cell. Response: The respondent agrees with the finding. For clarification, the facility is ajailordetention facility, not a "prison".

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Final approval or rejection of new or changed policies should be completed in a timely manner and parties involved notified of their acceptance or rejection. Consideration and Approval of Response to the 2011-2012 Stanislaus County Civil Grand Jury Final Report

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The East Stanislaus Resource Conservation should submitthe completed, Board approved audits to the SCCGJ and the Stanislaus County Auditor-Controller. Stanislaus County Auditor-Controller Response: The audit reports ofthe East Stanislaus Resource Conservation District for the years ending June 30, 2008, 2009, 2010 and 2011 were completed and dated April?, 2012. Copies ofthe audit reports were received by the Stanislaus County Auditor-Controller on June 13,2012.

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An audited financial report is designed to provide citizens, taxpayers, customers, investors and creditors with ageneral overview ofthe District'sfinances andto demonstrate the District's accountabilityfor the money it receives. These Special Districts are responsible to their public. CGC Section 26909: A specialdistrictmay, byunanimous requestofthe governingboardofthe special district, with unanimous approvalofthe boardofsupervisors, replace the annualspecial auditwith abiennialauditcovering atwo-yearperiodor, ifthe district's annualbudget does notexceedan amountspecifiedbythe boardofsupervisors an auditcoveringa five yearperiod. A two-year audit cycle provides ample time for the submission and completion ofthis responsibility. No extensions of audit time frames should be entertained. Stanislaus CountyAuditor-Controller Response: There was one special district that did request information regarding changing the timing of the audit period from atwo year cycle to afive year cycle. PerGovernment Code Section 26909(b)(2) an audit covering a five yearperiod, ifthe specialdistrict's annualrevenues do not exceedan amountspecifiedby the boardof supervisors. The Stanislaus County Board of Supervisor's approved an agenda item on December 14,1982determining the annual revenue amount specified in Government Code Section 26909 to be $100,000. Ifaspecial district meets the criteria listed in Government Code Section 26909(b) they are allowed to change their audit period to a five year period.

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CGC Section 26909, provides: If, afterconsideration identified conditions and events andmanagement's plans, the auditorconcludes that substantial doubt about an entity's abilityto continue as a going concern for a reasonable periodoftime remains, the auditreport should include an explanatoryparagraph to reflect the conclusion. A special district's ability to produce auditable financial statements, and/or a habitual audit non-compliance status, places reasonable doubt as to the entity's ability to continue as an independent going concern. The 2011-2012 SCCGJ recommends that the Stanislaus County Board of Supervisors review and take action to consolidate or dissolve Special Districts that do not comply with audit requirements. Response: The Board of Supervisors agrees with the response of the Auditor Controller.

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Forthe benefit of public disclosure, the Stanislaus County Auditor-Controller should submitto the Stanislaus County Board of Supervisors an annual report onthe audit compliance status of all Stanislaus County Special Districts. The report should include; • The disclosure of any non-compliant Special District audits and allyears for which the non-compliance status continues to exist. • The types of opinionsthat may be expressed per CGC Section 26909; Unqualified, Qualified, Adverse or Disclaimer of Opinion. • Make a recommendation to the Board of Supervisors asto the ability ofthe Special Districtto continue as an independentgoing concern. Stanislaus CountyAuditor-Controller Response: The Stanislaus County Auditor Controller's Office agrees with the recommendation provided by the Grand Jury to submit to the Stanislaus County Board of Supervisors an annual report onthe audit compliance status of all Stanislaus County Special Districts. The first two components of the report recommended bythe Grand Jury are reasonable to include inthe annual report. However, the third componentof the recommendation to the Board of Supervisorswill not be reasonable to include. Going concern recommendations are normally disclosed during the financial audit process when there is access to the financial records bythe auditor. Withoutthe Stanislaus County Auditor Controller's Office performing the audit work itselfitwould be professionally difficultand potentially inaccurateto make these types of recommendations regarding going concern issues. As the Stanislaus County Auditor-Controller's Office has limited financial information regarding the special districtsthis type of recommendation should rely upon the results of the required financial audit. As an alternative ifthe Stanislaus County Auditor-Controller's Office becomes aware of afinancial concern regarding aspecial district limited procedures could be performed bythe office if resources are available. The annual reportto the Stanislaus County Board of Supervisors will begin regarding the status ofthe audit requirementfor each special district as of year ending June 30, 2012. Sincerely, Lauren Klein, CPA Auditor-Controller C: Honorable William O'Brien, Supervisor- District 1 Honorable Vito Chiesa, Supervisor- District 2 Honorable TerryWithrow, Supervisor- District 3 Honorable Dick Monteith, Supervisor- District 4 Honorable Jim DeMartini, Supervisor- District 5 Monica Nino, ChiefExecutive Officer • SHERIFF'S DEPARTMENT Adam Christianson, Sheriff-Coroner SOARD OF SUPERVISORS ADMINISTRATION v DIVISION lOll JUL -5 A 10: I, July 2,2012 The Honorable Ricardo Cordova, Presiding Judge Stanislaus County Superior Court P.O. Box 3488 Modesto, CA 95353 Re: Response to Grand Jury Report 12-06C Dear Judge Cordova: The Sheriffs Department is in receipt ofthe Stanislaus County Civil Grand Jury's completedreport "Stanislaus County SheriffsDepartment Case 12-06C" dated June 20, 2012. Pursuantto Penal Code Sections 933(c) and 933.5, the following is our response.