Grand Jury Report 2004-2005

Recommendations 3

• R1

  Page 34
  In the County of Plumas, California Management Report For The Year Ending June 30, 2004 the Independent Auditor has made recommendations to correct the five (5) conditions mentioned. These recommendations are clear and specific and need to be put in place as soon as possible. It is to be noted that at the time of the presentation of the Independent Auditor’s report the Auditor/Controller had already implemented the Cash with Fiscal Agent condition and partially implemented the Transportation System Accounting. The Auditor/Controller will raise the Workers Compensation rates to ensure adequate reserves. That will leave the Depreciation on Transit Buses and Classification of Solid Waste Planning and Operation to be implemented. It is important the Board of Supervisors monitor these items to ensure their completion.
• R2

  Page 34
  The establishment of an Audit Committee is an acceptable and widely used tool in other counties to aid in the process of monitoring county operations. The Grand Jury recommends that The Board of Supervisors seek to establish such a committee. The members should include at least two (2) members of the Board of Supervisors, two (2) members of the Grand Jury, and the Auditor/controller.
• R3

  Page 34
  The Auditor/Controller has been instrumental in preparing the budget in years past and at the time of this report is the most knowledgeable person in the process. The Auditor/Controller must cross-train his staff and any other persons (in the county with a need to know) in the process of the budget preparation to ensure continuity in this process under all circumstances. PLUMAS COUNTY HUMAN RESOURCES Function 31