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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.
Los Angeles County Grand Jury
• 2012-2013
Board of Supervisors Request and Complaint Procedures Web Contact Form – It is available on the Ask Don page at the
⚠️ 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.
Note: Missing finding numbers detected: F7
Findings 7 findings
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Training of all Custody Personnel As stated before, the Sheriff proposes no significant changes to Academy training.8 This makes sense for many reasons. One, the Academy trains officers for other law enforcement agencies with no Custody responsibility. Further, most of the positions in the Sheriff’s Department are non- custody related. The Sheriff’s Department views the role of the Academy as providing more of a foundation with the probation period being one where the specifics of the job are learned while on the job. Finally, creating a separate Academy will degrade the perception of Custody deputies and Patrol deputies that they are one force. The Grand Jury supports the position of the Sheriff’s Department and does not believe a separate Academy experience needs to happen. That said, more should be and will be done under the Sheriff’s Plan. The Department will in- crease the amount of specific training post Academy from two to four weeks. Those additional two weeks will consist of a “Jail Operation Continuum.” Further, the amount of time spent as- sessing and evaluating deputies will increase from 12 to 16 weeks.
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Training of Leadership 7 Sheriff’s Plan, p6 8 Sheriff’s Plan p3 6 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT DUAL TRACK AND TRAINING Those at the sergeant level and above will continue to receive 24 hours of training over three days. This training has a largely administrative focus specific to the particular facility. The only additional training being proposed is eight hours of training that would revisit the topics proposed in the “Jail Operations Continuum”. These eight hours would most likely be given in two hour chunks of intense format training. The timing is meant to avoid backfilling a position.9 This may not be enough or the right emphasis. First of all, as conveyed to the Grand Jury and also found running through the Commission’s Report were issues of failure of leadership-- specifically as it relates to mentoring, managing, conveying expectation and communication. Running a jail, especially some of the larger facilities, is a complex operation that involves sev- eral skill sets and contingencies. A career as a deputy may provide the necessary education in jail operations but not necessarily in management. Too much seems to rest on the individual’s intuition when a little training coupled with that common sense could go a long way. Much of the focus on leadership training has been on forms and required paperwork. If a ser- geant is not provided any additional training in areas such as staff assessment, evaluation, men- toring or effective leadership, what will an additional four weeks of assessment time of deputies add? Training should be viewed broadly as not just conveying information but conveying expec- tation. Especially now that sergeants will have to command the respect and train both deputies staying in Custody and those going on Patrol, it is more imperative than ever that they have the tools to stress and continuously emphasize the Nobility Policing and Constitutional Jailing that are stated values of the Department. The idea of providing training in two hour portions is a smart one that will allow a position not to have to be backfilled but the Department, for both cost and for other practical reasons needs to be focused on other methods of teaching these key skills. It may, for example need to award merit points that are necessary for promotion to those deputies and those in leadership who seek out educational opportunities on their own time. The Department is starting and needs to devote more efforts to utilizing on line resources so that individual topics can be learned over a few days. C. Custody Division Training Bureau The Sheriff’s Department is proposing a whole new infrastructure called the Custody Division Training Bureau to focus specifically on training that currently assumes staffing with close to 80- 100 officers of all ranks.10 We appreciate the greater focus on training. Particularly, we applaud the fact that the eight large facilities will have staff exclusively focused on training. The remain- der of the staff being proposed will take a more centralized approach with some focused specifi- cally on violence related issues and others will focus on the already mandated STC (Standards and Training for Correctional Officers) training which is required annually by the state. Information provided by interviews with Sheriff’s Department personnel 10 Interview with key Sheriff Department personnel, report of Implementation Monitor to Board of Supervisors, Feb- ruary 12, 2013 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 7 DUAL TRACK AND TRAINING Coming up with the proposed structure is just the first step. Funding from the Board of Supervi- sors will make or break this step. Assuming funding is available, creating curriculum that is ef- fective is an even bigger challenge. Curriculum that allows deputies to learn at their own pace sometimes is both more beneficial for learning and potentially more cost effective. Making training meaningful for the responsibilities at hand is also critical, which further requires a more individualized approach. For example, STC training requires that certain topics be covered yearly and by the time those mandatory topics like first aid and CPR training are covered, 70% of the time may already be utilized. There should be a way to pre-test people and let them “test out” of topics they already know. These individuals should be able to move on to other topics. It may be more cost effective to offer incentive payment for classes done through the County’s e- learning system. Finally if the Department truly values education for its staff, then it should cre- ate a culture where learning on one’s own time is considered necessary for promotion. This may entail dealing with potential labor issues. The Department should focus then on making material accessible and high quality. IV. Types of Facilities A. Men’s Central Jail (MCJ) The Commission’s Report focuses primarily on issues that arose at MCJ and extrapolated its findings to the Department as a whole. The Grand Jury visited many of the other facilities and is not sure if the problems of MCJ are necessarily the problems of the system. The Commission Report specifically stated that it would not address the adequacy of the architectural issues at MCJ. Instead it echoes other commissions and reports that call for the demolishing and rebuild- ing of the facility. We raise this issue only to say that in times of limited funding, it may be bet- ter to apply money and require change at those sites as opposed to changing the whole system. B. Other Large Jail Facilities From the Commission Report, it is unclear whether other entities like the Pitchess Ranch facili- ties, which house close to 10,000 inmates, require the same shift in organizational structure and staffing. Given that Dual Track is implemented system-wide, it is still relevant to look at staffing and cultural expectations at other facilities and see if all of the requirements should be imple- mented beyond MCJ. Pitchess Ranch (with its 4 facilities) is essentially its own small city com- plete with several industries and even its own power plant. Much of the housing is dormitory style versus at MCJ where inmates are housed in 2-man and 4-man cells. There are also several businesses on site with multiple workers. On our tour it became evident that it was helpful for the custody officers to learn the communities in these dorm settings. This was especially true in seeing potential issues on the yard during recreation when a few deputies would oversee over 150 inmates at a time. Rotation of officers, which the other sections of the Commission Report recommended, may actually do harm at these facilities. The needs and challenges of Court Facilities also contrast with MCJ. Most of these facilities are run down and as of January 2013, often lacked cameras. The challenge here is the transient population and the danger of smuggling contraband and information between inmates while go- ing back and forth to hearings and the home jail facility. Deputy training would ideally include different modules for these settings. 8 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT DUAL TRACK AND TRAINING
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PROBATION DEPARTMENT EMPLOYEE MISCONDUCT EXECUTIVE SUMMARY The Los Angeles County Probation Department (Department) has faced many well publicized challenges over the last five years dealing with its operation of juvenile halls and camps. The 2012-2013 Civil Grand Jury (Grand Jury) learned that many of these challenges come back to issues of staffing and personnel. After discussions with the leadership of the Department, the Grand Jury has chosen to focus on two areas.
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Another way of looking at the contacts is monthly, as in the table below. A quick review in- dicates no apparent seasonal trends. Table 2 Contacts by Month4 2011 2012 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total District 1 169 165 121 113 131 116 166 187 173 152 158 89 1740 District 2 66 99 105 144 132 140 156 167 163 138 151 180 1641 District 3 60 51 65 101 102 95 96 94 117 97 58 72 1008 District 4* 33 11 17 30 13 46 24 21 26 25 27 8 281 District 5 283 213 189 179 231 186 198 173 138 187 260 **254 2491 Total 611 539 497 567 609 583 640 642 617 599 654 603 7161 * Fourth District—Office provided CRM data only for requests submitted through letters. ** Fifth District—September data was collected in 2011. In interpreting the above tables, note that only requests requiring follow-up are entered into CRM. Requests that can be satisfied immediately are usually not recorded. Phone requests are routinely under-reported. District data may differ because of these reporting issues as well as demographics and geography. Each Supervisorial District Office furnished data for these tables in response to a Grand Jury request. 56 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT BOARD OF SUPERVISORS REQUEST AND COMPLAINT PROCEDURES
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All of the Supervisorial districts have web contact forms on their websites. The Grand Jury was particularly impressed with the First District’s web form, which repeated the entire re- quest on submission. This allows the constituents to review their request and save it for their records. Figure 1 Sample Web Contact Form Figure 2 First District response when form is submitted. 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 57 BOARD OF SUPERVISORS REQUEST AND COMPLAINT PROCEDURES
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To maximize the use of the Supervisor’s office for requests, a constituent should: a. Determine if the problem is with a County department. b. If it is difficult to determine who to contact and the constituent suspects that the ap- propriate agency is a county department, the office of the supervisor is a good re- source to help you determine who to contact. c. Contact the appropriate county department and attempt to resolve the problem with them first. d. If the problem has still not been resolved the constituent can contact the office of the their supervisor for help. Responses are required from:
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LOS ANGELES FIRE DEPARTMENT RESPONSE TIME LAG EXECUTIVE SUMMARY Several negative articles in various Los Angeles area newspapers regarding poor response time to 9-1-1 medical emergency calls within the City of Los Angeles prompted this investigation1. A committee of the Los Angeles County Civil Grand Jury (Grand Jury) found that response times in the Los Angeles Fire Department (LAFD) began to increase when its budget was decreased. The Grand Jury believes that the Los Angeles City Council may have relied on inaccurate response time data2 in making its budget reduction decision. The Grand Jury also found that LAFD does not utilize its resources to its best advantage. To be specific, the Grand Jury urges that LAFD’s funding be restored, that its engine companies be reinstated, it incorpo- rate civilian call handlers, use a non-proprietary Emergency Medical Dispatch protocol and up- date technical equipment.
Recommendations 56
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R1The respondent agrees with the finding.
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R2The respondent disagrees wholly with or partially with the finding, in which case the response shall specify the portion of the finding that is disputed and shall include an explanation of the reasons therefore. The person or entity responding to each grand jury recommendation shall report one of the following actions:
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R3The recommendation requires further analysis, with an explanation and the scope and parameters of an analysis or study, and a timeframe for the matter to be prepared for discussion by the officer or head of the agency or department being investigated or reviewed, including the governing body of the public agency where applicable. This timeframe shall not exceed six months from the date of publication of the grand jury report.
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R4The recommendation will not be implemented because it is not warranted or is not reasonable, with an explanation therefore. SEND ALL RESPONSES TO: Presiding Judge Los Angeles County Superior Court Clara Shortridge Foltz Criminal Justice Center 210 West Temple Street, Eleventh Floor, Room 11-506 Los Angeles, CA 90012 All responses for the 2012-2013 CGJ Final Report’s recommendations must be submitted to the above address on or before the end of business on October 1, 2013 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT iii DUAL TRACK AND TRAINING The 2012 Citizen’s Commission on Jail Violence Report COMMITTEE MEMBERS Caroline Kelly – Chair David Dahl Joseph Des Barres Frederick M. Piltz Elena Velarde
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R5Most cities have adopted a “Conflict of Interest” code.
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R6Most cities have adopted an “Investment” policy.
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R7Most cities published their financial reports or CAFR to their website. RECOMMENDATIONS – GOVERNANCE PRACTICES 2
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R8All cities maintained an adequate accounting system. Most issued timely financial statements and a CAFR in compliance with standards, and most made the CAFR readily accessible to the general public on their website. RECOMMENDATIONS – FINANCIAL MANAGEMENT 3
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R9Please provide any comments or explanations regarding your responses on governance: PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Audit Committee
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R10Does your city have an audit committee that is formally established by enabling resolution or other appropriate legal means? o Yes o No
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R11Is the audit committee directly responsible for the appointment, compensation, retention, and oversight of the work of independent accountants engaged to perform independent audit, review, or attestation services? o Yes o No
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R12More information on each of these fiscal health criteria, and the results of the comparison, is contained within the sections following this exhibit. 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 98 CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Exhibit 3: Results and Rankings of Cities on Fiscal Health Criteria All Funds General Fund Net Revenue Percent Ratio of Assets to Liabilities Change in Net Assets General Fund Net Revenue Change in General Fund Balance Unassigned General Fund Balance FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 City Rank Percent Rank Percent Rank Ratio Rank Ratio Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Agoura Hills 79 (41.5%) 24 (.3%) 29 3.82 24 7.54 45 0.8% 70 (2.6%) 36 3.5% 16 8.1% 1 285.1% 74 (78.3%) 14 80.3% 9 85.5% Alhambra 12 3.9% 5 6.0% 52 2.48 52 3.77 6 8.1% 34 14.6% 44 1.5% 51 (2.3%) 13 24.3% 47 (5.2%) 67 4.7% 64 0.7% Arcadia 63 (15.3%) 37 (4.2%) 23 4.31 28 6.92 70 (3.5%) 74 (5.7%) 52 0.0% 58 (5.0%) 34 6.1% 42 (3.5%) 50 19.0% 45 20.3% Artesia 52 (8.4%) 70 (17.1%) 67 1.77 39 5.05 44 0.8% 37 8.8% 20 8.3% 54 (3.5%) 11 25.3% 51 (7.1%) 31 44.9% 32 35.0% Azusa 68 (19.8%) NA 0.0% 71 1.69 NA 0.00 73 (4.8%) NA 0.0% 30 4.7% NA 0.0% 3 68.8% NA 0.0% 83 (15.3%) 67 0.0% Baldwin Park 16 2.2% 33 (2.8%) 56 2.28 48 4.48 28 2.4% 15 39.9% 23 7.1% 35 3.8% 64 (9.7%) 49 (5.8%) 56 15.3% 56 8.1% Bell Gardens 33 (2.4%) 46 (7.3%) 41 2.93 25 7.25 72 (4.5%) 10 63.6% 15 10.0% 40 1.7% 36 5.0% 36 (1.9%) 18 73.2% 67 0.0% Bellflower 25 (.8%) 12 4.1% 36 3.29 46 4.64 5 8.2% 31 15.6% 29 4.7% 44 1.0% 41 2.3% 30 1.5% 20 70.0% 15 63.0% Beverly Hills 6 5.7% 3 8.5% 51 2.55 63 2.83 8 6.6% 38 8.2% 11 11.8% 9 11.1% 44 0.4% 11 9.4% 33 43.7% 24 45.5% Bradbury 82 (108.2%) NA 0.0% 2 49.28 NA 0.00 80 (10.1%) NA 0.0% 83 (59.2%) NA 0.0% 76 (23.9%) NA 0.0% 6 187.6% 67 0.0% Burbank 54 (1.5%) 69 (16.6%) 32 3.52 40 4.98 56 (.6%) 40 7.9% 74 (15.0%) 68 (13.0%) 61 (7.0%) 58 (14.2%) 43 31.1% 67 0.0% Calabasas 39 (4.0%) 22 0.2% 35 3.48 57 3.52 15 5.2% 59 (.0%) 33 4.3% 34 3.9% 52 (3.6%) 20 4.5% 13 86.8% 7 94.1% Carson 58 (11.7%) 74 (24.5%) 48 2.65 74 1.96 78 (9.5%) 73 (4.4%) 24 7.1% 18 7.6% 10 29.3% 4 26.0% 51 18.4% 38 26.4% Cerritos 55 (10.1%) 35 (3.2%) 45 2.83 6 39.19 61 (1.0%) 12 51.7% 72 (14.1%) 76 (44.0%) 53 (4.2%) 61 (16.1%) 9 103.1% 11 77.9% Claremont 5 8.5% 9 4.9% 22 4.45 41 4.93 21 3.1% 60 (.2%) 21 8.0% 14 8.7% 17 15.1% 10 14.4% 44 30.9% 34 31.7% Commerce 61 (12.1%) 31 (2.0%) 72 1.69 76 1.61 74 (5.0%) 42 6.6% 45 1.5% 20 6.6% 47 0.1% 19 5.3% 19 71.8% 12 77.1% Covina 66 (17.8%) 63 (13.7%) 49 2.61 53 3.69 76 (5.8%) 76 (8.2%) 42 1.9% 59 (5.0%) 23 9.4% 56 (9.2%) 39 36.3% 35 31.1% Cudahy 84 (170.3%) 58 (12.0%) 82 1.29 14 15.61 84 (72.8%) 1 260.9% 69 (9.8%) 67 (11.9%) 73 (15.6%) 55 (9.2%) 10 103.0% 8 88.5% Culver City 17 2.1% 68 (15.5%) 69 1.73 38 5.08 34 2.0% 7 80.9% 6 16.4% 53 (3.3%) 9 29.4% 39 (2.6%) 24 61.4% 17 58.4% Diamond Bar 76 (32.0%) 76 (65.8%) 4 24.92 8 25.49 63 (1.3%) 64 (1.3%) 82 (55.5%) 71 (24.1%) 78 (31.1%) 66 (19.4%) 25 60.2% 18 56.7% Downey 65 (17.8%) 62 (13.5%) 30 3.76 44 4.74 75 (5.1%) 44 5.7% 70 (10.9%) 62 (8.5%) 66 (9.9%) 60 (14.4%) 57 14.8% 55 8.8% Duarte 31 (1.6%) 19 1.0% 21 4.46 7 34.15 16 5.1% 22 27.0% 1 42.6% 19 6.7% 4 58.3% 21 3.8% 11 97.4% 6 109.0% El Monte 56 (10.4%) 28 (1.3%) 19 4.77 33 5.44 43 1.0% 49 4.1% 56 (1.9%) 56 (4.9%) 33 6.2% 32 0.8% 55 16.9% 48 16.3% El Segundo 35 (3.1%) 61 (13.5%) 16 5.47 47 4.49 65 (1.5%) 72 (3.4%) 60 (4.1%) 60 (7.0%) 51 (3.1%) 67 (19.5%) 62 9.8% 52 14.6% Gardena 8 4.8% 13 4.1% 42 2.89 62 2.91 55 (.4%) 66 (1.9%) 19 8.5% 31 5.2% 29 7.1% 16 7.5% 70 0.7% 66 0.5% Glendale 53 (9.1%) 56 (11.2%) 27 3.90 42 4.89 50 0.1% 62 (1.0%) 73 (14.8%) 70 (16.7%) 19 11.3% 70 (55.6%) 36 38.7% 40 23.3% Glendora 44 (5.6%) 36 (3.9%) 33 3.50 37 5.08 48 0.3% 47 4.7% 28 5.9% 52 (2.6%) 37 4.2% 57 (9.6%) 72 0.0% 67 0.0% Hawaiian Gardens 32 (2.3%) NA 0.0% 75 1.52 NA 0.00 52 0.0% NA 0.0% 59 (3.5%) NA 0.0% 54 (4.5%) NA 0.0% 7 120.3% 67 0.0% Hawthorne 20 1.4% 16 3.4% 79 1.38 67 2.51 13 5.7% 5 118.4% 10 14.0% 7 11.3% 15 19.4% 71 (59.0%) 41 33.1% 37 28.8% Hermosa Beach 13 3.7% 2 10.7% 12 7.44 31 5.89 39 1.5% 69 (2.4%) 14 10.6% 5 13.6% 18 11.7% 22 3.5% 49 23.2% 41 23.3% Hidden Hills 70 (23.3%) 8 5.6% 10 10.54 16 12.22 40 1.5% 57 0.2% 79 (32.0%) 21 6.5% 65 (9.8%) 25 2.3% 3 207.2% 2 291.9% Huntington Park 40 (4.5%) NA 0.0% 84 0.62 NA 0.00 83 (13.0%) NA 0.0% 39 2.4% NA 0.0% 38 3.5% NA 0.0% 45 30.7% 67 0.0% Industry 60 (12.0%) 51 (9.6%) 66 1.85 72 2.12 14 5.7% 75 (6.2%) 2 30.0% 41 1.4% 30 6.9% 48 (5.3%) 1 607.2% 1 454.7% Inglewood 9 4.7% NA 0.0% 74 1.60 NA 0.00 67 (2.8%) NA 0.0% 57 (2.7%) NA 0.0% 68 (12.5%) NA 0.0% 52 18.3% 67 0.0% Irwindale 7 5.3% 52 (9.8%) 58 2.25 5 40.08 3 8.5% 14 40.3% 37 3.1% 63 (9.1%) 2 143.7% 63 (17.0%) 72 0.0% 67 0.0% La Canada Flintridge 3 11.6% 26 (.8%) 50 2.60 65 2.66 10 6.0% 51 1.9% 5 16.6% 11 10.4% 28 7.3% 38 (2.1%) 8 119.3% 5 116.3% La Habra Heights 1 25.4% NA 0.0% 8 11.75 NA 0.00 60 (1.0%) NA 0.0% 49 0.6% NA 0.0% 48 (.6%) NA 0.0% 5 195.2% 67 0.0% La Mirada 27 (1.0%) 29 (1.3%) 65 1.85 17 11.38 2 11.8% 4 128.7% 16 9.6% 2 23.3% 42 2.0% 15 7.6% 17 73.2% 10 85.1% La Puente 50 (7.7%) 45 (7.0%) 59 2.23 64 2.82 38 1.5% 35 10.4% 63 (5.6%) 6 11.4% 50 (2.8%) 72 (59.6%) 28 54.8% 22 50.6% La Verne 11 4.3% 25 (.6%) 15 5.48 27 6.94 27 2.4% 54 1.3% 67 (7.7%) 50 (2.3%) 35 6.0% 6 19.3% 72 0.0% 67 0.0% 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 99 CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Exhibit 3: Results and Rankings of Cities on Fiscal Health Criteria All Funds General Fund Net Revenue Percent Ratio of Assets to Liabilities Change in Net Assets General Fund Net Revenue Change in General Fund Balance Unassigned General Fund Balance FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 City Rank Percent Rank Percent Rank Ratio Rank Ratio Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Lakewood 15 2.4% 21 0.7% 11 8.85 11 17.97 24 2.8% 24 24.5% 27 6.2% 29 5.7% 26 7.6% 17 6.7% 68 3.2% 59 6.5% Lancaster 69 (21.8%) 49 (9.2%) 28 3.88 10 18.04 64 (1.4%) 23 25.2% 76 (23.3%) 47 (.9%) 74 (17.0%) 69 (38.6%) 46 30.2% 43 21.5% Lawndale 77 (39.1%) NA 0.0% 44 2.85 NA 0.00 46 0.5% NA 0.0% 81 (36.5%) NA 0.0% 57 (5.6%) NA 0.0% 16 74.9% 67 0.0% Lomita 42 (5.1%) 48 (7.8%) 17 4.99 34 5.33 66 (1.7%) 65 (1.5%) 40 2.1% 33 4.0% 69 (13.0%) 24 2.5% 64 8.5% 60 5.1% Long Beach 26 (.9%) 75 (25.2%) 57 2.25 69 2.39 11 5.9% 53 1.5% 53 (.2%) 38 2.3% 82 (59.1%) 9 15.1% 71 0.2% 62 1.3% Los Angeles 43 (5.3%) 44 (6.6%) 68 1.74 75 1.77 26 2.7% 48 4.5% 25 6.4% 26 6.1% 16 19.1% 12 9.2% 66 6.5% 58 6.7% Lynwood 57 (11.5%) 40 (4.9%) 53 2.47 58 3.42 35 1.8% 63 (1.2%) 64 (5.7%) 48 (1.0%) 75 (21.2%) 59 (14.3%) 53 18.2% 47 18.5% Malibu 73 (29.2%) 55 (11.1%) 38 3.01 61 2.95 49 0.2% 71 (3.3%) 61 (4.2%) 57 (4.9%) 77 (23.9%) 54 (8.7%) 42 31.2% 28 36.2% Manhattan Beach 10 4.3% 17 3.2% 24 4.12 50 4.07 29 2.4% 45 5.3% 32 4.3% 28 5.7% 24 9.1% 33 (.2%) 37 36.7% 29 35.6% Monrovia 78 (40.3%) 53 (10.0%) 80 1.30 66 2.65 81 (10.8%) 3 163.7% 78 (31.8%) 72 (27.2%) 71 (14.0%) 76 (374.5%) 84 (27.1%) 76 (27.7%) Montebello 34 (2.5%) 27 (.9%) 77 1.51 68 2.43 9 6.3% 18 37.5% 77 (25.4%) 74 (31.8%) 83 (174.5%) 2 43.8% 61 10.5% 49 15.9% Monterey Park 36 (3.2%) 50 (9.4%) 70 1.72 60 3.01 25 2.7% 16 39.6% 58 (3.1%) 45 0.6% 55 (4.5%) 7 18.1% 65 8.3% 57 7.8% Norwalk 47 (6.9%) 10 4.6% 60 2.20 32 5.70 53 (.1%) 19 33.6% 4 17.6% 17 7.8% 8 36.0% 65 (19.0%) 48 25.4% 36 29.9% Palmdale 19 1.4% 41 (5.6%) 31 3.73 26 7.13 51 0.1% 32 15.3% 9 14.4% 39 1.8% 12 24.7% 52 (7.1%) 38 36.5% 33 34.6% Palos Verdes Estates 28 (1.0%) 39 (4.8%) 1 50.47 3 44.98 62 (1.1%) 68 (2.4%) 41 2.1% 32 4.9% 22 9.4% 44 (4.7%) 60 10.7% 50 15.7% Paramount 62 (12.5%) 38 (4.7%) 61 2.13 22 9.94 77 (6.3%) 17 39.5% 51 0.2% 42 1.4% 5 42.6% 29 1.6% 30 49.9% 23 49.6% Pasadena 51 (8.3%) 72 (18.0%) 63 2.01 73 2.04 23 3.0% 26 20.7% 22 7.3% 8 11.2% 67 (12.4%) 14 7.7% 78 (.8%) 75 (23.1%) Pico Rivera 64 (17.1%) 59 (12.4%) 54 2.32 54 3.67 20 3.2% 8 80.9% 68 (8.6%) 49 (1.7%) 60 (6.8%) 31 1.2% 59 11.5% 67 0.0% Pomona 48 (7.0%) 57 (11.2%) 78 1.48 71 2.22 57 (.7%) 13 41.0% 48 0.9% 24 6.2% 70 (13.0%) 73 (62.2%) 72 0.0% 67 0.0% Rancho Palos Verdes 4 10.4% 1 11.8% 7 12.25 4 41.90 22 3.0% 29 16.4% 3 25.5% 1 26.2% 49 (2.4%) 18 5.6% 22 66.7% 14 71.4% Redondo Beach 23 (.0%) 34 (3.0%) 20 4.57 36 5.13 32 2.2% 36 10.0% 34 4.1% 37 2.4% 6 38.0% 37 (1.9%) 72 0.0% 65 0.6% Rolling Hills 80 (45.6%) 66 (14.3%) 3 36.59 2 45.56 82 (12.9%) 52 1.5% 38 2.6% 69 (16.0%) 39 3.1% 50 (6.4%) 4 206.8% 3 177.0% Rolling Hills Estates 30 (1.6%) 11 4.5% 9 10.57 19 10.72 31 2.4% 39 8.1% 65 (7.3%) 22 6.3% 72 (15.1%) 8 17.0% 47 28.5% 30 35.2% Rosemead 71 (26.4%) 71 (17.3%) 64 1.98 15 15.41 4 8.4% 11 56.2% 66 (7.6%) 46 0.4% 63 (9.6%) 41 (3.3%) 26 57.6% 20 56.0% San Dimas 75 (30.5%) 6 5.9% 25 4.11 20 10.30 33 2.1% 20 33.2% 46 1.3% 36 2.5% 43 1.6% 35 (.9%) 27 55.2% 19 56.1% San Fernando 49 (7.5%) 30 (1.6%) 39 2.98 43 4.81 58 (.7%) 50 3.0% 80 (32.0%) 73 (30.0%) 84 (704.9%) 75 (99.7%) 81 (4.4%) 74 (10.0%) San Gabriel 45 (5.8%) 47 (7.7%) 18 4.81 45 4.70 69 (3.4%) 67 (2.2%) 75 (22.2%) 75 (33.4%) 46 0.2% 68 (25.9%) 79 (2.1%) 61 3.5% San Marino 72 (27.2%) 67 (15.0%) 5 15.44 9 21.50 47 0.4% 58 0.2% 18 9.1% 15 8.7% 62 (8.9%) 64 (18.1%) 15 79.8% 13 72.6% Santa Clarita 67 (19.7%) 32 (2.4%) 14 6.22 21 10.14 36 1.7% 43 6.1% 7 15.5% 61 (8.0%) 25 7.6% 62 (16.4%) 21 69.7% 16 58.4% Santa Fe Springs 24 (.7%) 73 (19.0%) 73 1.66 29 6.27 19 3.7% 9 72.8% 71 (11.4%) 65 (11.4%) 31 6.7% 5 25.4% 40 35.4% 25 43.1% Santa Monica 46 (6.7%) 42 (5.9%) 26 3.98 35 5.28 30 2.4% 30 16.3% 55 (1.7%) 3 23.2% 7 37.0% 3 41.0% 34 40.0% 31 35.1% Sierra Madre 37 (3.3%) 64 (13.7%) 6 12.97 12 16.57 59 (.8%) 61 (.4%) 12 11.3% 10 10.5% 27 7.5% 53 (7.4%) 23 65.2% 54 12.2% Signal Hill 81 (64.0%) 65 (14.2%) 76 1.52 18 11.31 41 1.3% 6 101.5% 31 4.5% 25 6.1% 20 9.8% 23 2.5% 35 39.1% 27 41.7% South El Monte 21 0.2% 15 3.5% 83 1.13 23 9.38 1 100.0% 2 237.1% 50 0.4% 12 9.6% 80 (51.7%) 1 59.7% 69 2.0% 53 13.2% South Gate 14 2.4% 14 3.6% 47 2.68 56 3.56 7 6.8% 33 14.6% 54 (1.0%) 43 1.2% 32 6.5% 26 2.0% 58 13.2% 46 19.5% South Pasadena 38 (3.9%) 4 7.7% 55 2.31 70 2.32 17 4.0% 55 0.9% 13 11.2% 30 5.5% 14 20.8% 13 9.0% 29 53.9% 21 55.6% Temple City 2 12.0% 18 2.2% 13 7.19 13 16.34 12 5.7% 41 7.7% 26 6.3% 27 5.8% 40 2.5% 45 (5.0%) 2 236.1% 42 22.5% Torrance 18 2.0% 7 5.8% 43 2.88 55 3.66 42 1.2% 27 18.6% 43 1.9% 23 6.2% 58 (6.0%) 27 1.9% 63 9.7% 44 21.4% Vernon 83 (110.4%) 77 (83.9%) 81 1.29 77 1.14 79 (9.7%) 77 (51.4%) 84 (100.3%) 77 (108.1%) 81 (58.5%) 77 (455.0%) 82 (8.2%) 77 (47.4%) Walnut 74 (29.3%) 23 (.0%) 34 3.49 1 48.92 54 (.2%) 21 31.7% 35 3.5% 64 (10.3%) 79 (31.7%) 46 (5.2%) 72 0.0% 63 0.7% West Covina 29 (1.2%) 43 (6.3%) 62 2.07 51 4.00 71 (3.9%) 25 21.8% 62 (5.5%) 66 (11.7%) 59 (6.2%) 40 (2.9%) 54 17.0% 39 24.4% 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 100 CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Exhibit 3: Results and Rankings of Cities on Fiscal Health Criteria All Funds General Fund Net Revenue Percent Ratio of Assets to Liabilities Change in Net Assets General Fund Net Revenue Change in General Fund Balance Unassigned General Fund Balance FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 FY 2010-11 FY 2011-12 City Rank Percent Rank Percent Rank Ratio Rank Ratio Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent Rank Percent West Hollywood 59 (11.8%) 20 1.0% 46 2.78 49 4.23 18 3.9% 46 5.0% 8 14.7% 4 17.4% 21 9.6% 28 1.7% 80 (2.2%) 51 15.6% Westlake Village 41 (4.6%) 54 (10.9%) 37 3.13 59 3.16 68 (3.3%) 56 0.3% 47 1.2% 13 9.4% 56 (5.4%) 34 (.9%) 12 92.7% 4 139.3% Whittier 22 (.0%) 60 (12.6%) 40 2.94 30 6.23 37 1.5% 28 18.2% 17 9.3% 55 (4.3%) 45 0.2% 43 (4.4%) 32 43.7% 26 42.0% Average - All Cities (12.5%) (6.2%) 5.45 8.92 0.8% 24.0% (1.7%) (1.5%) (3.8%) (14.5%) 51.4% 38.3% Source: Comprehensive Annual Financial Report (CAFR) or Basic Financial Statements obtained from each City. Financial information for FY 2010-11 or FY 2011-12 was not available from the cities of Avalon, Bell, Compton, and Maywood as of April 25, 2013. Financial information for FY 2011-12 was not available from the cities of Azusa, Bradbury, Hawaiian Gardens, Huntington Park, Inglewood, La Habra Heights, and Lawndale as of April 25, 2013. 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 101 CITIES OF LOS ANGELES COUNTY 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 102 CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Net Revenue Percent – All Funds Net Revenue Percent is the percent of all revenues remaining after all city expenditures. Revenues are the amount received by a city from taxes, fees, permits, licenses, interest, intergovernmental sources, and other sources during the fiscal year. Expenditures are the actual spending of governmental funds by each city. If a city spends less than received the net revenues and percentage would be positive. If a city spends more than received in revenues the net revenues and percentage would be negative. The net revenue percent is calculated by dividing net revenues by total revenues. All Funds include each city’s general fund as well as any other funds for proprietary or business- type activities which could include operating public utilities (power, water, parking, refuse collection, etc.) or other non-governmental type activities. As the following Exhibit shows, only 21 of the 84 cities spent less on all activities (governmental and business) during Fiscal 2010-11 than revenue received. The remaining 61 cities spent more than they received in revenue. Both the cities of Vernon and Bradbury spent more than twice what was received in revenues. On average, cities expended 12.5% more than they received in revenue during FY 2010-11. The exhibit also shows that only 22 of the 77 cities spent less on all activities (governmental and business) during Fiscal 2011-12 than revenue received. The remaining 55 cities spent more than they received in revenue. The City of Vernon spent nearly 84% more than it received in revenue. On average, cities expended 6.2% more than they received in revenue during FY 2011-
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R13Please provide a copy of the action formally establishing the audit committee.
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R14Please provide any comments or explanations regarding your responses on audit committees: Audit Procurement
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R15Do your city’s audit contracts require auditors of financial statements conform with the independence standard defined in the General Accounting Office’s Government Auditing Standards? o Yes o No
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R16In selecting independent auditors does your city undertake a full-scale competitive process at the end of the term of each audit contract? o Yes o No
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R17Years with City 18. Audit Contract Term Current Auditor Agoura Hills 3 3 + 2 one year renewals Alhambra 7 5 Arcadia 2 4 2012-2013 LOS ANGELES COUNTY CIVIL GRAND JURY REPORT 144 Exhibit 11: Responses to Questions on Independent Auditor Contract Term
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R18How long is the term of your current independent audit contract? __________Years
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R19Does your city have a formal policy requiring that the independent auditor be replaced at the end of the audit contract? o Yes o No PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT
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R20Does your city allow the independent auditor to provide nonaudit services to the city? o Yes o No
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R21If yes, does the Audit Committee review and approve these services? o Yes o No
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R22Please provide a copy of the formal policies related to audit procurement.
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R23Please provide any comments or explanations regarding your responses on audit procurement: Accounting Policies and Procedures
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R24Are accounting policies and procedures formally documented in an accounting policies and procedures manual? o Yes o No
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R25Are accounting policies and procedures reviewed annually and updated at least once every three years on a predetermined schedule? o Yes o No
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R26Do the accounting policies and procedures specifically define the authority and responsibility of all employees, including the authority to authorize transactions and the responsibility for safekeeping of assets and records? o Yes o No
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R27Please provide a copy of the accounting policies and procedures manual.
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R28Please provide any comments or explanations regarding accounting policies and procedures: PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT Reporting of Fraud, Abuse, and Questionable Practices
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R29Does your city have policies and procedures to encourage and facilitate the reporting of fraud or abuse (whistleblowers) and questionable accounting or auditing practices? o Yes o No
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R30Does your city have a formally adopted and widely distributed and publicized ethics policy? o Yes o No
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R31Does your city have a practical mechanism, such as a fraud hot line, to permit the confidential, anonymous reporting of concerns about fraud, abuse, or questionable practices? o Yes o No
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R32Are concerns received regarding fraud, abuse, or questionable practices reviewed by internal auditors, with documentation reviewed by the Audit Committee. o Yes o No
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R33Please provide a copy of the ethics policy and information on mechanisms for reporting concerns of fraud, abuse, or questionable practices.
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R34Please provide any comments or explanations regarding reporting of fraud, abuse, and questionable practices: Internal Controls
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R35Are internal control procedures over financial management formally documented? o Yes o No
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R36Do internal control procedures include practical means for lower level employees to report instances of management override of controls? o Yes o No
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R37Are internal control procedures evaluated to determine if those controls are adequately designed to achieve their intended purpose, have actually been implemented, and continue to function as designed? o Yes o No PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT
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R38Are potential internal control weaknesses documented in exception reports? o Yes o No
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R39Is there a process in place to identify changes in what is being controlled or controls themselves, and corrective action plans are developed with an appropriate timeline? o Yes o No
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R40Please provide a copy of the internal control procedures over financial management.
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R41Please provide any comments or explanations regarding your responses on internal controls: Internal Audit
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R42Does your city have an internal audit function formally established by enabling resolution or other legal means? o Yes o No
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R43Is the work of the internal audit function conducted in accordance with the U.S. General Accounting Office’s Government Auditing Standards? o Yes o No
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R44Are all reports of the Internal Audit function provided to or available to the Audit Committee? o Yes o No
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R45Please provide a copy of the formal action establishing the internal audit function.
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R46Please provide any comments or explanations regarding your responses on internal audit: PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT General Fund Unrestricted Fund Balance
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R47Does your city have a formal policy on the level of unrestricted fund balance to be maintained in the General Fund? o Yes o No
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R48Does this policy require an unrestricted fund balance of no less than two months of regular general fund operating revenues or regular general fund operating expenditures? o Yes o No
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R49Please provide a copy of the formal policy on the level of unrestricted fund balance to be maintained in the General Fund.
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R50Please provide any comments or explanations regarding your responses on general fund unrestricted fund balance: Financial and Public Reporting Practices
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R51Does your city maintain an accounting system adequate to provide all the data needed for the timely preparation of financial statement in conformity with Generally Accepted Accounting Principles (GAAP)? o Yes o No
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R52Does your city issue timely financial statements for the entire financial reporting entity in conformity with GAAP as part of a Comprehensive Annual Financial Report (CAFR)? o Yes o No
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R53Has your city’s financial statements been independently audited in accordance with either generally accepted auditing standards (GAAP) or Government Auditing Standards (GAS)? o Yes o No
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R54Are the annual budget documents or CAFR for your city published and readily accessible to the general public on your city’s website? o Yes o No
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R55Are city financial management staff members of and participate in the Government Finance Officers Association ? o Yes o No PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT
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R56Please provide any comments or explanations regarding your responses on financial and public reporting practices: Please provide the contact information for the individual with primary responsibility for completing this survey: Name: ___________________________________________ Title: ___________________________________________ Phone: ___________________________________________ Email: ___________________________________________ PLEASE RETURN BY JANUARY 18, 2013 QUESTIONS? EMAIL SBRYANT@BAZILIOCOBB.COM CITIES FISCAL HEALTH, GOVERNANCE AND MANAGEMENT