Madera County Grand Jury
• 2011-2012
2011-2012 Madera County Grand Jury Citizen Complaint Regarding the Office of the Madera County Auditor-Controller
⚠️ 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 10 findings
F1
The Grand Jury found that on June 7, 2011, the Board of Supervisors (BoS) recognized that $11,176,110 had not been transferred from various trust funds to the County General Fund.
No recommendations for this finding
F2
The Grand Jury found that the Auditor-Controller maintains approximately 700 accounts and trust funds. a. Many of the accounts and trust funds have not been reviewed or audited annually. b. The report prepared for the County by MGT of America showed that 165 of the accounts and trust funds pertain to the school districts. c. The Auditor-Controller duplicates the record keeping performed by the Madera County Office of Education (MCOE) for these funds.
No recommendations for this finding
F3
The Grand Jury found that in 2010 the Auditor-Controller developed policies and procedures covering accounting, capital assets, fraud, and travel.
No recommendations for this finding
F4
The Grand Jury found that since 2009 there have been three appointed, acting, or elected Auditor-Controllers.
No recommendations for this finding
F5
The Grand Jury found that the BoS recently considered and rejected a proposal to combine the elected offices of Auditor-Controller and Treasurer-Tax Collector into an appointed Director of Finance.
No recommendations for this finding
F6
The Grand Jury found that the BoS appointed a new Auditor-Controller who assumed her duties in January 2012.
No recommendations for this finding
F7
The Grand Jury found that the Auditor-Controller’s Office has experienced vacancies in key positions over the past several years.
No recommendations for this finding
F8
The Grand Jury found that in the past the County has been ineligible for grant awards due to lack of timely completion of financial reports.
No recommendations for this finding
F9
The Grand Jury found that the County uses the Integrated Financial Accounting System (IFAS). a. IFAS is built on an obsolete platform which does not provide a solid foundation upon which to build or attach other functional components. b. IFAS requires routine operational assistance from the analyst staff of the County Information Technology Department (IT). c. Some of the system’s capabilities, e.g., the budget component, are not being utilized.
No recommendations for this finding
F10
The Grand Jury found that use of the IFAS payroll component is made considerably more complex because of the County’s practice of issuing employee paychecks prior to the end of the pay period. Conclusions:
No recommendations for this finding
Conclusions 6
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CL1The Grand Jury concluded that the lack of adequate fund accounting procedures and end of year review of fund balances resulted in the accumulated oversight of over $11 million.
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CL2The Grand Jury concluded that for a period of several years the Auditor-Controller’s Office has been inadequately staffed, resulting in late financial reporting, costly errors, and embarrassing mistakes.
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CL3The Grand Jury concluded that the Auditor-Controller’s Office has made progress with the development of some policies and procedures for specific functions of the office and County.
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CL4The Grand Jury concluded that the Auditor-Controller’s Office performs unnecessary tasks by duplicating record keeping done by MCOE.
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CL5The Grand Jury concluded that IFAS is outdated and may not meet the County’s needs in the long term.
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CL6The Grand Jury concluded that the current payroll process creates additional work for the Auditor-Controller, IT, and each of the County Departments who must make all of the necessary leave balance and pay adjustments after the fact.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Madera County
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