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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 17 findings
F1
Page 26
Annual audits of Yuba County’s financial statements, performed by outside auditing firms, have repeatedly pointed out recurring material weaknesses within the internal controls of the operations of the Auditor-Controller’s office, and corrections to such material weaknesses have not been implemented.
F2
Page 26
Trust Funds have not been closed and their monies have not been included in the General Fund or Special Fund Revenue, as required by GASB 34, which was presented in 1998.
F3
Page 26
Trust Funds are not electronically entered in the general ledger system.
F4
Page 26
The Year End Closing Procedures result in audit adjustments, which are considered a strong indicator of material weakness in internal controls over the financial reporting.
F5
Page 26
The “Miscellaneous” account holds millions of dollars which go months without being assigned to the appropriate accounts.
F6
Page 26
The general ledger is not set up in a way that financial statements can be printed out electronically.
F7
Page 26
Most Departments are prohibited from entering data electronically into the journal entry process.
F8
Page 26
The Auditor-Controller has not obtained any form of higher learning achievement since his graduation from Golden Gate University in 1969. 2010-2011 Yuba County Grand Jury Final Report
F9
Page 27
The Auditor-Controller has received no training, which has been available, on the existing accounting software.
F10
Page 27
In all but one position with the office of the Auditor-Controller, some form of college education is required. But up until June 30, 2010, only the Auditor-Controller has such a college degree.
F11
Page 27
The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had not been updated in decades.
F12
Page 27
There is no policy & procedures manual detailing how the operations within the Auditor- Controller’s office are to be conducted.
F13
Page 27
No internal audits by the office of the Auditor-Controller have been performed in the County departments, other than of the Treasurer.
F14
Page 27
The Auditor-Controller’s office has a reputation of being uncooperative.
F15
Page 27
In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the Auditor-Controller in Yuba County. Government Code Section 26945.1 allows the BOS to amend their ordinance and require the Auditor-Controller to obtain 40 continuing education credits every two years.
F16
Page 27
The Board of Supervisors has limited authority to adequate oversight of the office of the Auditor-Controller, when that office is filled by an elected official.
F17
Page 27
A former Assistant Auditor had to provide financial information secretly to various County departments in order for those departments to prepare their financial analyses.
Recommendations 21
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R1Page 27Close out the Trust Funds and include those funds electronically into the General Fund or Special Fund Revenue Accounts within the general ledger system.
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R2Page 27Adopt and publish written guidelines that ensure the accurate classification of revenues by type of revenue source.
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R3Page 27Modify each Fund’s chart of accounts to correctly identify the revenue.
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R4Page 27Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the transactions posted to the “Miscellaneous” account to ensure that revenues get posted to the appropriate revenue accounts in a timely fashion.
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R5Page 27Prepare a checklist for the Year End Closing Procedures, which includes direct input from each department and indicates who will perform each procedure and when completion of each procedure is due.
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R6Page 27Electronically enter the data necessary for the electronic preparation of the year end financial statements.
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R7Page 27Allow departments to enter data electronically into the journal entry process. 2010-2011 Yuba County Grand Jury Final Report
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R8Page 28The Board of Supervisors adopt and enforce Government Code Section 26945.1, which requires an Auditor-Controller to obtain 40 hours of continuing education in the accounting field every two years.
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R9Page 28The Auditor-Controller obtain training on the accounting software.
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R10Page 28Hire only applicants whose qualifications meet the job descriptions for those positions within the Auditor-Controller’s office.
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R11Page 28Training and education in the accounting field be offered to the Auditor-Controller’s staff, and the Auditor-Controller encourage the staff to take advantage of the tuition assistance, when available.
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R12Page 28Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be consistent with sections 26945 through 26946 of the California Government Code.
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R13Page 28Prepare a Policy & Procedures Manual outlining how each operation within the office of the Auditor-Controller is to be conducted.
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R14Page 28Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the mandated audits.
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R15Page 28The staff and management of the Auditor-Controller’s office receive customer service training.
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R16Page 28The Board of Supervisors ensure all material weaknesses and significant deficiencies are addressed, resolved and reported to the BOS.
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R17Page 28Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue resolutions requiring that the office of the Auditor-Controller prepare such reports as the BOS deems necessary.
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R18Page 28Pursuant to Government Code Section 26883, the Board of Supervisors implement a rotating schedule requiring the Auditor-Controller to audit or review the accounts and records of at least one County department each year, in order to determine whether there is adequate supervision of accounting practices and consistency in the application of those practices among County departments.
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R19Page 28The Board of Supervisors adopt a resolution, to place on a ballot, the Office of Auditor- Controller as an appointed position pursuant to Government Code sections 24009 (b) or 26980(b).
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R20Page 28The Board of Supervisors direct staff or an independent consultant to investigate and report on the process of establishing the office of Auditor-Controller as an appointed, rather than elected, position.
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R21Page 28The Grand Jury review the office of the Auditor-Controller next year. 2010-2011 Yuba County Grand Jury Final Report
No Responses Found 3
Government entities assigned to respond to this report. No response documents have been linked in our database.
County of Yuba
Agency
Yuba County Auditor-Controller
Elected County Office
Yuba County Board of Supervisors
Elected County Office