Sutter County Grand Jury
• 2016-2017
• Agency Response
Sutter County Auditor-controller - Filed 08-25-2016
⚠️ 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 and Recommendations 7 findings
F1
Page 1
lagree without reservation.
Related Recommendations (1)
R1
Page 2
I agree without reservation.
F2
Page 1
I agree without reservation.
Related Recommendations (1)
R2
Page 2
lagree without reservation.
F3
Page 1
The use of rents and or leases to account for the payments did not have the effect of removing the Auditor-controller's jurisdiction and oversiSht. However, it was an inappropriate method of accounting for a capital lease contract pursuant to Generally Accepted AccountinS Principles (GMP), of which the GovernmentalAccounting standards Board (GASB) aSrees. After consultatlons with county leadership we were able to properly account for the lease through capitalization'
Related Recommendations (1)
R3
Page 2
la8ree without reservation.
F4
Page 1
This finding seems consistent with my understanding, however, I was not involved wlth site selections nor was I involved in evaluating the airport or an alternative site. lt is my hope and desire that the Aud itor-controlle r/s office be involved on any future significant projects
Related Recommendations (1)
R4
Page 2
I agree without reservation. During fiscal year 2015-2015 the Board of Supervisors approved the reinstallation of an internal auditor position within the Auditor-Controller's department. ln June of 2016 an individual was hired into the position and is currently conducting a countywide risk assessment in order to commence internal audits in the near future. Pension Enhancements: A Case of Government Code Violations and a Lack of Transparency Response to Findings ldentified Fl: lagree without reservation.
F5
Page 1
My understanding from attending certain building committee meetlngs is that the solar panels to be installed at Mental Health will be installed at Mental Health, but there has been a delay as the county panels. re-evaluates which part of the site will host the RECEIVED JUL 2 2 2016 t* July 21,2016
No recommendations for this finding
F6
Page 2
While I was not a part of the eva luatlon/suitabllity planning for this project, there appears to be merit in your finding that incomplete research resulted in certain project delays. lt should be noted that I was not in office at the time the Board of Supervisors approved this project and associated contracts in February 2014.
No recommendations for this finding
F7
Page 2
lagree without reservation. Response to Recommendations ldentified
No recommendations for this finding