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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 8 findings
F1
Page 52
The paying of ‘invoices due’ are done at the monthly board meetings.
F2
Page 52
Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
F3
Page 52
When approved, the checks are forwarded to the County Controller’s office for review.
F4
Page 52
Currently, all billing is done manually.
F5
Page 52
Major purchases, anything over $300, require the board’s approval.
F6
Page 52
The General Manager is authorized to make emergency purchases to keep the water system operating.
F7
There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
F8
Page 52
The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
Recommendations 2382
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R1None 4 2007-2008 Civil Grand Jury Budget & Finance Committee County Administrative Office Oversight
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R2Page 17The mid-year budget review is showing positive signs.
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R3Page 17The department currently has approval for 6.9 employees.
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R4Page 17Unfilled positions enable some departments to show savings.
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R5Page 17The revenues in the county are down 18% (approximately $400,000).
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R6Page 17Revenues are down in almost all departments.
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R7Page 17The Department of Mental Health was loaned $1,000,000 from general fund monies in 2006-2007, to be repaid this 2007-2008 Civil Grand Jury 5 Budget & Finance Committee
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R8Page 18The county is projecting lower revenues in the coming fiscal year.
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R9Page 18Employee salaries and benefits cost make up the largest part of the department’s budget.
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R10Page 18Because of the state’s financial problems, it is delaying collected road tax payments to all counties for five months.
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R11Page 18The county is still financially able to maintain services to the residents of the county despite the current economy.
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R12Page 18If current economic trends continue, next year’s budget will bring unique financial challenges.
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R13None 6 2007-2008 Civil Grand Jury Budget & Finance Committee County of Lake Auditor-Controller Oversight
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R14Page 19The Auditor-Controller’s Office works closely with both the Assessor-Recorder’s Office and Treasurer-Tax Collector’s Office in the property tax collection process. Monthly 2007-2008 Civil Grand Jury 7 Budget & Finance Committee
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R15Page 20The department is budgeted for 12 fulltime and 2 part-time positions, and currently has two positions vacant.
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R16Page 20Recent employee turnover has been low.
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R17Page 20Employee wages and benefits account for eighty percent of the department’s total budget.
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R18Page 20The employee payroll/timekeeping system is under revision. The updated system will better capture and track hours worked by employees resulting in cost savings seen through fewer errors in payroll.
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R19Currently, all three departments (Assessor, Auditor- Controller and Tax Collector) are using a computer programming system for assessment and collection of property taxes called Megabyte. The Megabyte program is costly and no affordable programs are available at this time.
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R20Page 20The Auditors Office reviews semi-annual audits by outside independent auditors of local boards (water, cemetery, fire, and reclamation).
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R21Page 20Currently, thirty entities within the county require audits done semi-annually. Of the thirty, one auditor performs half of the audits. There is no requirement that these audits go out to bid or that a change of auditor be required periodically.
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R22Page 20Implement an auditor bid and/or rotation policy for all county entities similar to the county audits.
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R23Auditor/Controller (60 days) 8 2007-2008 Civil Grand Jury Budget & Finance Committee Treasurer-Tax Collector Oversight
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R24Page 21The Tax Collector’s Office works closely with both Assessor’s Office and Auditor’s Office in the property tax collection process.
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R25Page 21Monthly meetings are held between the three departments to evaluate problems or issues that arise.
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R26Page 21Property tax rolls account for revenues of approximately $80,000,000 annually.
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R27Page 21An estimated 40% of the department’s time is spent explaining tax supplemental notices to property owners, even though explanation notices are mailed with supplemental 2007-2008 Civil Grand Jury 9 Budget & Finance Committee
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R28Page 22Due to the recent housing market, reassessments of homes have increased by approximately 10%.
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R29Page 22The department is working on an electronic billing and payment process to keep costs down.
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R30Page 22Currently, the county is using an expensive computer program for assessment and collection of property taxes called Megabyte.
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R31Page 22The four-year contract for Megabyte is $56,000 with an additional cost of $22,000 annually for software maintenance.
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R32Page 22Twenty of fifty-eight counties within California use this expensive system.
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R33Page 22Currently, there are no alternate programs available. To create a replacement computer program would be very costly to the County.
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R34Page 22Pursue a joint venture with other counties to create a program to replace Megabyte.
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R35Page 22Treasurer-Tax Collector (60 days)
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R36Board of Supervisors (90 days) 10 2007-2008 Civil Grand Jury Budget & Finance Committee City of Clearlake Oversight
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R37Page 23The city contracts with the County of Lake for animal control services. These services cost the city $160,300 this fiscal year.
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R38Page 23The city borrowed funds to build a new Community Center, and rents it out to help repay the loan.
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R39Page 23It cost approximately $76,000 annually to operate the center, which includes the loan repayment. 2007-2008 Civil Grand Jury 11 Budget & Finance Committee
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R40Page 24Currently, the center generates an annual income of approximately $25,000 to $30,000.
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R41Page 24The city is looking for ways to increase revenue and make the center more self- supporting.
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R42Page 24Non-profit groups can rent the center for half of the scheduled rental fee.
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R43Page 24The city has one hundred and fourteen miles roadways, of which sixty-five miles are paved.
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R44Page 24Clearlake obtained a three million-dollar grant to improve and repave Lakeshore Drive, Olympic Drive, and some major arteries that feed these locations.
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R45Page 24Over forty-six percent of the roads within the city limits are in poor condition.
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R46Page 24Annual gas tax revenue is approximately $230,000 and is not enough to keep up with the repairs of current roadways.
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R47Page 24Clearlake is looking into forming “assessment districts” for the improvement of current roads.
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R48Page 24If “assessment districts” are established for roadway improvements, then maintaining these improvements become a liability for the city.
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R49Page 24The City Administrator stated that the city faces significant budget challenges regarding the general fund this year.
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R50Page 24Any assessment district that is created must include a maintenance attachment for future repairs and up-keep.
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R51City of Clearlake (60 days) 12 2007-2008 Civil Grand Jury Budget & Finance Committee City of Lakeport Oversight
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R52Page 26The current city manager was hired just prior to this fiscal year and discovered there was no system of checks and balances in place.
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R53Page 26Two new employees were appointed to head the city’s finance department.
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R54Page 26The new city manager discovered improper accounting practices.
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R55Page 26Recently, an outside audit indicated a surplus of $719,000; however, in reviewing the city’s finances, there was an indication that a deficit of $1.5 million could exist.
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R56Page 26Overspending up to $400,000 started in the 2002-2003 budget year.
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R57Page 26The city manager believes the budget will be balanced within eighteen months with the aid of a one million-dollar loan. This would include help from sales and property taxes, and fees for services and licensing.
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R58Page 26The city manager has drawn up a business plan for the city to operate efficiently.
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R59Page 26All departments will be asked for help in controlling costs and sharing the burden of any possible staff reductions, if necessary. 14 2007-2008 Civil Grand Jury Budget & Finance Committee Recommendations
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R60Page 27Reconcile all the city accounts and balance the budget.
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R61Page 27Develop an action plan for emergency spending reductions.
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R62City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
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R63Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
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R64Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
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R65Page 30It is unknown if there is any Homeland Security funding still available.
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R66Page 30All but four of the officers live inside the city limits.
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R67Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
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R68Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
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R69Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
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R70Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
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R71Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
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R72Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
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R73Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
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R74Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
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R75Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
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R76Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
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R77Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
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R78Page 32The department is looking at “green” vehicles for future purchases.
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R79Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
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R80Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
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R81Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
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R82Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
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R83Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
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R84The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
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R85Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
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R86Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
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R87Page 32Limit the use of police vehicles to officers living within or very near the city limits.
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R88Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
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R89Page 33The Sheriff said the department has never been over budget since taking office.
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R90Page 33There is some latitude in transferring funds between budget units.
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R91Page 33A new Civilian Coroner position was recently filled.
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R92Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
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R93Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
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R94Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
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R95Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
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R96Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
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R97Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
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R98Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
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R99The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
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R100Page 34The Sheriff indicated a new computer program will resolve this issue.
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R101Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
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R102Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
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R103Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
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R104Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
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R105Page 36Operating costs for the agency are approximately $300,000 annually.
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R106Page 36The County of Lake contributed $23,857 to the agency in 2007.
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R107Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
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R108Page 36The agency has a program for training senior center directors, however attendance is sporadic.
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R109Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
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R110Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
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R111Page 36The agency’s three year plan includes 25 programs.
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R112Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
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R113Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
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R114Page 36A representative of Lake County holds a position on the agency’s advisory board.
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R115None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
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R116Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
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R117Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
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R118Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
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R119Page 38Mileage sheets submitted by the volunteers are audited.
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R120Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
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R121Page 38The center has a Senior Outreach Programs.
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R122Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
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R123Page 38A review of employees’ timesheets indicated none properly documented hours worked.
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R124Page 38Written documentation was found to be in place, but many are outdated.
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R125Page 38The center has eight full-time employees.
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R126Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
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R127Page 38The current year’s paid invoices were in order
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R128Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
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R129Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
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R130Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
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R131Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
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R132None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
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R133Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
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R134Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
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R135Page 40The center’s annual budget is approximately $10,000.
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R136Page 40There are six board members.
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R137Page 40The center has a limited number of fundraising activities conducted throughout the year.
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R138Page 40The center has no paid employees.
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R139Page 40There are no formal written policies or procedures.
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R140Page 40All checks currently require only one signature.
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R141Page 40No paid invoices were on-site to review.
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R142Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
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R143Page 40The center has no petty cash fund, nor change fund.
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R144Page 40The center has no written job description for the treasurer’s position.
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R145Page 40The center had no evidence of a current Federal 990 filing or State filings.
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R146Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
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R147Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
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R148None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
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R149Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
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R150Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
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R151Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
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R152Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
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R153Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
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R154Page 42The center shows free movies for seniors once a week
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R155Page 42The former director was released for cause in November 2007.
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R156Page 42The bookkeeper position was vacant as of November 2007.
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R157Page 42The cook and maintenance positions are being performed by one person as of August 2007.
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R158The Bingo games are managed in-house by a senior volunteer coordinator.
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R159Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
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R160Page 42The accounting practices used by the former director were suspect and incomplete.
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R161Page 42The former director’s leadership and management of the center were questionable.
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R162Page 42The senior center does not have any formal written policies.
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R163None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
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R164Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
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R165Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
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R166Page 44Meals on Wheels drivers receive a mileage reimbursement.
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R167Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
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R168Page 44The center has a Senior Outreach Program.
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R169Page 44The center has various fundraising activities throughout the year.
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R170Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
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R171Page 44The center has six full-time employees.
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R172The center uses a credit card for purchases. The monthly statement is used for accounting.
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R173Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
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R174Page 44Board members are trained by in-house staff.
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R175Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
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R176None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
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R177Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
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R178Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
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R179Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
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R180Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
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R181Page 44The center has a Senior Outreach Program.
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R182Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
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R183Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
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R184Page 46The center has a bingo program.
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R185Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
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R186Page 38A review of employees’ timesheets indicated none properly documented hours worked.
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R187Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
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R188Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
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R189Page 46A professional comprehensive financial audit has not conducted since 2004.
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R190Page 46Board members receive very little training.
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R191None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
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R192Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
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R193Page 47Meals on Wheels drivers receive a per-mile reimbursement
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R194Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
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R195Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
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R196Page 48The center’s annual budget is approximately $140,000
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R197Page 48Most of the training of the board members is done in-house by staff.
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R198Page 48At the time of this oversight, the board has four members.
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R199Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
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R200Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
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R201Page 48The center has Senior Outreach Programs.
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R202Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
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R203Page 48The center has five full-time paid employees.
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R204Page 38A review of employees’ timesheets indicated none properly documented hours worked.
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R205Page 48Most written documentation was found to be in place.
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R206Page 48The current year’s paid invoices and bank statements were in order.
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R207Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
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R208Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
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R209Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
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R210None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
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R211Page 49Triple S has no Meals on Wheels program.
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R212Page 49Triple S serves no congregate (in-house) meals.
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R213Page 49Last year’s utility bills totaled $2,416.
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R214Page 49The County of Lake contributed $1,000 this fiscal year.
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R215Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
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R216Page 49Redbud Health Care District contributed $20,000 this fiscal year.
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R217Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
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R218Page 49In 2006 Triple S had an operating loss of $15,345.
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R219Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
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R220Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
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R221Page 50The treasurer issues and signs self-paying checks from a Triple S account.
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R222Page 40There are no formal written policies or procedures.
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R223Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
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R224Page 50Triple S had a 2005 Federal 990 filing available for review.
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R225Page 50There are no written job descriptions for employees.
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R226None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
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R227Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
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R228Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
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R229Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
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R230Page 52Fixed assets are listed at $69,986.
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R231Page 52$40,000 was set aside in a contingency fund for this budget year.
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R232Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
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R233Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
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R234Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
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R235Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
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R236Page 52When approved, the checks are forwarded to the County Controller’s office for review.
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R237Page 52Currently, all billing is done manually.
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R238Page 52Major purchases, anything over $300, require the board’s approval.
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R239Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
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R240There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
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R241Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
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R242Page 52Upgrade to an electronic meter reporting system.
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R243Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
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R244Page 52Computerize the billing system.
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R245Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
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R246None 6 2007-2008 Civil Grand Jury Budget & Finance Committee County of Lake Auditor-Controller Oversight
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R247Page 19The Auditor-Controller’s Office works closely with both the Assessor-Recorder’s Office and Treasurer-Tax Collector’s Office in the property tax collection process. Monthly 2007-2008 Civil Grand Jury 7 Budget & Finance Committee
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R248Page 20The department is budgeted for 12 fulltime and 2 part-time positions, and currently has two positions vacant.
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R249Page 20Recent employee turnover has been low.
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R250Page 20Employee wages and benefits account for eighty percent of the department’s total budget.
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R251Page 20The employee payroll/timekeeping system is under revision. The updated system will better capture and track hours worked by employees resulting in cost savings seen through fewer errors in payroll.
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R252Currently, all three departments (Assessor, Auditor- Controller and Tax Collector) are using a computer programming system for assessment and collection of property taxes called Megabyte. The Megabyte program is costly and no affordable programs are available at this time.
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R253Page 20The Auditors Office reviews semi-annual audits by outside independent auditors of local boards (water, cemetery, fire, and reclamation).
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R254Page 20Currently, thirty entities within the county require audits done semi-annually. Of the thirty, one auditor performs half of the audits. There is no requirement that these audits go out to bid or that a change of auditor be required periodically.
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R255Page 20Implement an auditor bid and/or rotation policy for all county entities similar to the county audits.
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R256Auditor/Controller (60 days) 8 2007-2008 Civil Grand Jury Budget & Finance Committee Treasurer-Tax Collector Oversight
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R257Page 21The Tax Collector’s Office works closely with both Assessor’s Office and Auditor’s Office in the property tax collection process.
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R258Page 21Monthly meetings are held between the three departments to evaluate problems or issues that arise.
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R259Page 21Property tax rolls account for revenues of approximately $80,000,000 annually.
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R260Page 21An estimated 40% of the department’s time is spent explaining tax supplemental notices to property owners, even though explanation notices are mailed with supplemental 2007-2008 Civil Grand Jury 9 Budget & Finance Committee
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R261Page 22Due to the recent housing market, reassessments of homes have increased by approximately 10%.
-
R262Page 22The department is working on an electronic billing and payment process to keep costs down.
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R263Page 22Currently, the county is using an expensive computer program for assessment and collection of property taxes called Megabyte.
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R264Page 22The four-year contract for Megabyte is $56,000 with an additional cost of $22,000 annually for software maintenance.
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R265Page 22Twenty of fifty-eight counties within California use this expensive system.
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R266Page 22Currently, there are no alternate programs available. To create a replacement computer program would be very costly to the County.
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R267Page 22Pursue a joint venture with other counties to create a program to replace Megabyte.
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R268Page 22Treasurer-Tax Collector (60 days)
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R269Board of Supervisors (90 days) 10 2007-2008 Civil Grand Jury Budget & Finance Committee City of Clearlake Oversight
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R270Page 23The city contracts with the County of Lake for animal control services. These services cost the city $160,300 this fiscal year.
-
R271Page 23The city borrowed funds to build a new Community Center, and rents it out to help repay the loan.
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R272Page 23It cost approximately $76,000 annually to operate the center, which includes the loan repayment. 2007-2008 Civil Grand Jury 11 Budget & Finance Committee
-
R273Page 24Currently, the center generates an annual income of approximately $25,000 to $30,000.
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R274Page 24The city is looking for ways to increase revenue and make the center more self- supporting.
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R275Page 24Non-profit groups can rent the center for half of the scheduled rental fee.
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R276Page 24The city has one hundred and fourteen miles roadways, of which sixty-five miles are paved.
-
R277Page 24Clearlake obtained a three million-dollar grant to improve and repave Lakeshore Drive, Olympic Drive, and some major arteries that feed these locations.
-
R278Page 24Over forty-six percent of the roads within the city limits are in poor condition.
-
R279Page 24Annual gas tax revenue is approximately $230,000 and is not enough to keep up with the repairs of current roadways.
-
R280Page 24Clearlake is looking into forming “assessment districts” for the improvement of current roads.
-
R281Page 24If “assessment districts” are established for roadway improvements, then maintaining these improvements become a liability for the city.
-
R282Page 24The City Administrator stated that the city faces significant budget challenges regarding the general fund this year.
-
R283Page 24Any assessment district that is created must include a maintenance attachment for future repairs and up-keep.
-
R284City of Clearlake (60 days) 12 2007-2008 Civil Grand Jury Budget & Finance Committee City of Lakeport Oversight
-
R285Page 26The current city manager was hired just prior to this fiscal year and discovered there was no system of checks and balances in place.
-
R286Page 26Two new employees were appointed to head the city’s finance department.
-
R287Page 26The new city manager discovered improper accounting practices.
-
R288Page 26Recently, an outside audit indicated a surplus of $719,000; however, in reviewing the city’s finances, there was an indication that a deficit of $1.5 million could exist.
-
R289Page 26Overspending up to $400,000 started in the 2002-2003 budget year.
-
R290Page 26The city manager believes the budget will be balanced within eighteen months with the aid of a one million-dollar loan. This would include help from sales and property taxes, and fees for services and licensing.
-
R291Page 26The city manager has drawn up a business plan for the city to operate efficiently.
-
R292Page 26All departments will be asked for help in controlling costs and sharing the burden of any possible staff reductions, if necessary. 14 2007-2008 Civil Grand Jury Budget & Finance Committee Recommendations
-
R293Page 27Reconcile all the city accounts and balance the budget.
-
R294Page 27Develop an action plan for emergency spending reductions.
-
R295City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
-
R296Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
-
R297Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
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R298Page 30It is unknown if there is any Homeland Security funding still available.
-
R299Page 30All but four of the officers live inside the city limits.
-
R300Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
-
R301Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
-
R302Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
-
R303Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
-
R304Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
-
R305Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
-
R306Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
-
R307Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
-
R308Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R309Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R310Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R311Page 32The department is looking at “green” vehicles for future purchases.
-
R312Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R313Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R314Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R315Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R316Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R317The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R318Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R319Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R320Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R321Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
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R322Page 33The Sheriff said the department has never been over budget since taking office.
-
R323Page 33There is some latitude in transferring funds between budget units.
-
R324Page 33A new Civilian Coroner position was recently filled.
-
R325Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R326Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
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R327Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R328Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R329Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R330Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
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R331Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R332The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R333Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R334Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R335Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R336Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R337Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R338Page 36Operating costs for the agency are approximately $300,000 annually.
-
R339Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R340Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R341Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R342Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R343Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R344Page 36The agency’s three year plan includes 25 programs.
-
R345Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
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R346Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R347Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R348None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R349Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R350Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R351Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R352Page 38Mileage sheets submitted by the volunteers are audited.
-
R353Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R354Page 38The center has a Senior Outreach Programs.
-
R355Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R356Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R357Page 38Written documentation was found to be in place, but many are outdated.
-
R358Page 38The center has eight full-time employees.
-
R359Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R360Page 38The current year’s paid invoices were in order
-
R361Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R362Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R363Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R364Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R365None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R366Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R367Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R368Page 40The center’s annual budget is approximately $10,000.
-
R369Page 40There are six board members.
-
R370Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R371Page 40The center has no paid employees.
-
R372Page 40There are no formal written policies or procedures.
-
R373Page 40All checks currently require only one signature.
-
R374Page 40No paid invoices were on-site to review.
-
R375Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R376Page 40The center has no petty cash fund, nor change fund.
-
R377Page 40The center has no written job description for the treasurer’s position.
-
R378Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R379Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R380Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R381None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R382Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R383Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R384Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R385Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R386Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R387Page 42The center shows free movies for seniors once a week
-
R388Page 42The former director was released for cause in November 2007.
-
R389Page 42The bookkeeper position was vacant as of November 2007.
-
R390Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R391The Bingo games are managed in-house by a senior volunteer coordinator.
-
R392Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R393Page 42The accounting practices used by the former director were suspect and incomplete.
-
R394Page 42The former director’s leadership and management of the center were questionable.
-
R395Page 42The senior center does not have any formal written policies.
-
R396None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R397Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R398Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R399Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R400Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R401Page 44The center has a Senior Outreach Program.
-
R402Page 44The center has various fundraising activities throughout the year.
-
R403Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R404Page 44The center has six full-time employees.
-
R405The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R406Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R407Page 44Board members are trained by in-house staff.
-
R408Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R409None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R410Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R411Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R412Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R413Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R414Page 44The center has a Senior Outreach Program.
-
R415Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R416Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R417Page 46The center has a bingo program.
-
R418Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R419Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R420Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R421Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R422Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R423Page 46Board members receive very little training.
-
R424None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R425Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R426Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R427Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R428Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R429Page 48The center’s annual budget is approximately $140,000
-
R430Page 48Most of the training of the board members is done in-house by staff.
-
R431Page 48At the time of this oversight, the board has four members.
-
R432Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R433Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R434Page 48The center has Senior Outreach Programs.
-
R435Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R436Page 48The center has five full-time paid employees.
-
R437Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R438Page 48Most written documentation was found to be in place.
-
R439Page 48The current year’s paid invoices and bank statements were in order.
-
R440Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R441Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R442Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R443None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R444Page 49Triple S has no Meals on Wheels program.
-
R445Page 49Triple S serves no congregate (in-house) meals.
-
R446Page 49Last year’s utility bills totaled $2,416.
-
R447Page 49The County of Lake contributed $1,000 this fiscal year.
-
R448Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R449Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R450Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R451Page 49In 2006 Triple S had an operating loss of $15,345.
-
R452Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R453Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R454Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R455Page 40There are no formal written policies or procedures.
-
R456Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R457Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R458Page 50There are no written job descriptions for employees.
-
R459None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R460Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R461Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R462Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R463Page 52Fixed assets are listed at $69,986.
-
R464Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R465Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R466Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R467Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R468Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R469Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R470Page 52Currently, all billing is done manually.
-
R471Page 52Major purchases, anything over $300, require the board’s approval.
-
R472Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R473There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R474Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R475Page 52Upgrade to an electronic meter reporting system.
-
R476Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R477Page 52Computerize the billing system.
-
R478Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R479Page 20Implement an auditor bid and/or rotation policy for all county entities similar to the county audits.
-
R480Auditor/Controller (60 days) 8 2007-2008 Civil Grand Jury Budget & Finance Committee Treasurer-Tax Collector Oversight
-
R481Page 21The Tax Collector’s Office works closely with both Assessor’s Office and Auditor’s Office in the property tax collection process.
-
R482Page 21Monthly meetings are held between the three departments to evaluate problems or issues that arise.
-
R483Page 21Property tax rolls account for revenues of approximately $80,000,000 annually.
-
R484Page 21An estimated 40% of the department’s time is spent explaining tax supplemental notices to property owners, even though explanation notices are mailed with supplemental 2007-2008 Civil Grand Jury 9 Budget & Finance Committee
-
R485Page 22Due to the recent housing market, reassessments of homes have increased by approximately 10%.
-
R486Page 22The department is working on an electronic billing and payment process to keep costs down.
-
R487Page 22Currently, the county is using an expensive computer program for assessment and collection of property taxes called Megabyte.
-
R488Page 22The four-year contract for Megabyte is $56,000 with an additional cost of $22,000 annually for software maintenance.
-
R489Page 22Twenty of fifty-eight counties within California use this expensive system.
-
R490Page 22Currently, there are no alternate programs available. To create a replacement computer program would be very costly to the County.
-
R491Page 22Pursue a joint venture with other counties to create a program to replace Megabyte.
-
R492Page 22Treasurer-Tax Collector (60 days)
-
R493Board of Supervisors (90 days) 10 2007-2008 Civil Grand Jury Budget & Finance Committee City of Clearlake Oversight
-
R494Page 23The city contracts with the County of Lake for animal control services. These services cost the city $160,300 this fiscal year.
-
R495Page 23The city borrowed funds to build a new Community Center, and rents it out to help repay the loan.
-
R496Page 23It cost approximately $76,000 annually to operate the center, which includes the loan repayment. 2007-2008 Civil Grand Jury 11 Budget & Finance Committee
-
R497Page 24Currently, the center generates an annual income of approximately $25,000 to $30,000.
-
R498Page 24The city is looking for ways to increase revenue and make the center more self- supporting.
-
R499Page 24Non-profit groups can rent the center for half of the scheduled rental fee.
-
R500Page 24The city has one hundred and fourteen miles roadways, of which sixty-five miles are paved.
-
R501Page 24Clearlake obtained a three million-dollar grant to improve and repave Lakeshore Drive, Olympic Drive, and some major arteries that feed these locations.
-
R502Page 24Over forty-six percent of the roads within the city limits are in poor condition.
-
R503Page 24Annual gas tax revenue is approximately $230,000 and is not enough to keep up with the repairs of current roadways.
-
R504Page 24Clearlake is looking into forming “assessment districts” for the improvement of current roads.
-
R505Page 24If “assessment districts” are established for roadway improvements, then maintaining these improvements become a liability for the city.
-
R506Page 24The City Administrator stated that the city faces significant budget challenges regarding the general fund this year.
-
R507Page 24Any assessment district that is created must include a maintenance attachment for future repairs and up-keep.
-
R508City of Clearlake (60 days) 12 2007-2008 Civil Grand Jury Budget & Finance Committee City of Lakeport Oversight
-
R509Page 26The current city manager was hired just prior to this fiscal year and discovered there was no system of checks and balances in place.
-
R510Page 26Two new employees were appointed to head the city’s finance department.
-
R511Page 26The new city manager discovered improper accounting practices.
-
R512Page 26Recently, an outside audit indicated a surplus of $719,000; however, in reviewing the city’s finances, there was an indication that a deficit of $1.5 million could exist.
-
R513Page 26Overspending up to $400,000 started in the 2002-2003 budget year.
-
R514Page 26The city manager believes the budget will be balanced within eighteen months with the aid of a one million-dollar loan. This would include help from sales and property taxes, and fees for services and licensing.
-
R515Page 26The city manager has drawn up a business plan for the city to operate efficiently.
-
R516Page 26All departments will be asked for help in controlling costs and sharing the burden of any possible staff reductions, if necessary. 14 2007-2008 Civil Grand Jury Budget & Finance Committee Recommendations
-
R517Page 27Reconcile all the city accounts and balance the budget.
-
R518Page 27Develop an action plan for emergency spending reductions.
-
R519City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
-
R520Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
-
R521Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
-
R522Page 30It is unknown if there is any Homeland Security funding still available.
-
R523Page 30All but four of the officers live inside the city limits.
-
R524Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
-
R525Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
-
R526Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
-
R527Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
-
R528Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
-
R529Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
-
R530Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
-
R531Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
-
R532Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R533Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R534Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R535Page 32The department is looking at “green” vehicles for future purchases.
-
R536Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R537Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R538Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R539Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R540Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R541The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R542Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R543Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R544Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R545Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R546Page 33The Sheriff said the department has never been over budget since taking office.
-
R547Page 33There is some latitude in transferring funds between budget units.
-
R548Page 33A new Civilian Coroner position was recently filled.
-
R549Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R550Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R551Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R552Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R553Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R554Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R555Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R556The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R557Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R558Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R559Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R560Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R561Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R562Page 36Operating costs for the agency are approximately $300,000 annually.
-
R563Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R564Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R565Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R566Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R567Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R568Page 36The agency’s three year plan includes 25 programs.
-
R569Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R570Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R571Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R572None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R573Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R574Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R575Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R576Page 38Mileage sheets submitted by the volunteers are audited.
-
R577Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R578Page 38The center has a Senior Outreach Programs.
-
R579Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R580Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R581Page 38Written documentation was found to be in place, but many are outdated.
-
R582Page 38The center has eight full-time employees.
-
R583Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R584Page 38The current year’s paid invoices were in order
-
R585Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R586Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R587Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R588Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R589None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R590Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R591Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R592Page 40The center’s annual budget is approximately $10,000.
-
R593Page 40There are six board members.
-
R594Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R595Page 40The center has no paid employees.
-
R596Page 40There are no formal written policies or procedures.
-
R597Page 40All checks currently require only one signature.
-
R598Page 40No paid invoices were on-site to review.
-
R599Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R600Page 40The center has no petty cash fund, nor change fund.
-
R601Page 40The center has no written job description for the treasurer’s position.
-
R602Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R603Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R604Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R605None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R606Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R607Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R608Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R609Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R610Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R611Page 42The center shows free movies for seniors once a week
-
R612Page 42The former director was released for cause in November 2007.
-
R613Page 42The bookkeeper position was vacant as of November 2007.
-
R614Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R615The Bingo games are managed in-house by a senior volunteer coordinator.
-
R616Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R617Page 42The accounting practices used by the former director were suspect and incomplete.
-
R618Page 42The former director’s leadership and management of the center were questionable.
-
R619Page 42The senior center does not have any formal written policies.
-
R620None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R621Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R622Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R623Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R624Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R625Page 44The center has a Senior Outreach Program.
-
R626Page 44The center has various fundraising activities throughout the year.
-
R627Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R628Page 44The center has six full-time employees.
-
R629The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R630Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R631Page 44Board members are trained by in-house staff.
-
R632Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R633None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R634Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R635Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R636Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R637Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R638Page 44The center has a Senior Outreach Program.
-
R639Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R640Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R641Page 46The center has a bingo program.
-
R642Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R643Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R644Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R645Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R646Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R647Page 46Board members receive very little training.
-
R648None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R649Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R650Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R651Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R652Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R653Page 48The center’s annual budget is approximately $140,000
-
R654Page 48Most of the training of the board members is done in-house by staff.
-
R655Page 48At the time of this oversight, the board has four members.
-
R656Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R657Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R658Page 48The center has Senior Outreach Programs.
-
R659Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R660Page 48The center has five full-time paid employees.
-
R661Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R662Page 48Most written documentation was found to be in place.
-
R663Page 48The current year’s paid invoices and bank statements were in order.
-
R664Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R665Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R666Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R667None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R668Page 49Triple S has no Meals on Wheels program.
-
R669Page 49Triple S serves no congregate (in-house) meals.
-
R670Page 49Last year’s utility bills totaled $2,416.
-
R671Page 49The County of Lake contributed $1,000 this fiscal year.
-
R672Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R673Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R674Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R675Page 49In 2006 Triple S had an operating loss of $15,345.
-
R676Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R677Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R678Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R679Page 40There are no formal written policies or procedures.
-
R680Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R681Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R682Page 50There are no written job descriptions for employees.
-
R683None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R684Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R685Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R686Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R687Page 52Fixed assets are listed at $69,986.
-
R688Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R689Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R690Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R691Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R692Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R693Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R694Page 52Currently, all billing is done manually.
-
R695Page 52Major purchases, anything over $300, require the board’s approval.
-
R696Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R697There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R698Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R699Page 52Upgrade to an electronic meter reporting system.
-
R700Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R701Page 52Computerize the billing system.
-
R702Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R703Page 22Pursue a joint venture with other counties to create a program to replace Megabyte.
-
R704Page 22Treasurer-Tax Collector (60 days)
-
R705Board of Supervisors (90 days) 10 2007-2008 Civil Grand Jury Budget & Finance Committee City of Clearlake Oversight
-
R706Page 23The city contracts with the County of Lake for animal control services. These services cost the city $160,300 this fiscal year.
-
R707Page 23The city borrowed funds to build a new Community Center, and rents it out to help repay the loan.
-
R708Page 23It cost approximately $76,000 annually to operate the center, which includes the loan repayment. 2007-2008 Civil Grand Jury 11 Budget & Finance Committee
-
R709Page 24Currently, the center generates an annual income of approximately $25,000 to $30,000.
-
R710Page 24The city is looking for ways to increase revenue and make the center more self- supporting.
-
R711Page 24Non-profit groups can rent the center for half of the scheduled rental fee.
-
R712Page 24The city has one hundred and fourteen miles roadways, of which sixty-five miles are paved.
-
R713Page 24Clearlake obtained a three million-dollar grant to improve and repave Lakeshore Drive, Olympic Drive, and some major arteries that feed these locations.
-
R714Page 24Over forty-six percent of the roads within the city limits are in poor condition.
-
R715Page 24Annual gas tax revenue is approximately $230,000 and is not enough to keep up with the repairs of current roadways.
-
R716Page 24Clearlake is looking into forming “assessment districts” for the improvement of current roads.
-
R717Page 24If “assessment districts” are established for roadway improvements, then maintaining these improvements become a liability for the city.
-
R718Page 24The City Administrator stated that the city faces significant budget challenges regarding the general fund this year.
-
R719Page 24Any assessment district that is created must include a maintenance attachment for future repairs and up-keep.
-
R720City of Clearlake (60 days) 12 2007-2008 Civil Grand Jury Budget & Finance Committee City of Lakeport Oversight
-
R721Page 26The current city manager was hired just prior to this fiscal year and discovered there was no system of checks and balances in place.
-
R722Page 26Two new employees were appointed to head the city’s finance department.
-
R723Page 26The new city manager discovered improper accounting practices.
-
R724Page 26Recently, an outside audit indicated a surplus of $719,000; however, in reviewing the city’s finances, there was an indication that a deficit of $1.5 million could exist.
-
R725Page 26Overspending up to $400,000 started in the 2002-2003 budget year.
-
R726Page 26The city manager believes the budget will be balanced within eighteen months with the aid of a one million-dollar loan. This would include help from sales and property taxes, and fees for services and licensing.
-
R727Page 26The city manager has drawn up a business plan for the city to operate efficiently.
-
R728Page 26All departments will be asked for help in controlling costs and sharing the burden of any possible staff reductions, if necessary. 14 2007-2008 Civil Grand Jury Budget & Finance Committee Recommendations
-
R729Page 27Reconcile all the city accounts and balance the budget.
-
R730Page 27Develop an action plan for emergency spending reductions.
-
R731City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
-
R732Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
-
R733Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
-
R734Page 30It is unknown if there is any Homeland Security funding still available.
-
R735Page 30All but four of the officers live inside the city limits.
-
R736Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
-
R737Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
-
R738Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
-
R739Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
-
R740Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
-
R741Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
-
R742Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
-
R743Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
-
R744Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R745Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R746Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R747Page 32The department is looking at “green” vehicles for future purchases.
-
R748Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R749Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R750Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R751Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R752Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R753The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R754Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R755Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R756Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R757Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R758Page 33The Sheriff said the department has never been over budget since taking office.
-
R759Page 33There is some latitude in transferring funds between budget units.
-
R760Page 33A new Civilian Coroner position was recently filled.
-
R761Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R762Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R763Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R764Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R765Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R766Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R767Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R768The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R769Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R770Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R771Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R772Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R773Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R774Page 36Operating costs for the agency are approximately $300,000 annually.
-
R775Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R776Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R777Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R778Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R779Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R780Page 36The agency’s three year plan includes 25 programs.
-
R781Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R782Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R783Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R784None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R785Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R786Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R787Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R788Page 38Mileage sheets submitted by the volunteers are audited.
-
R789Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R790Page 38The center has a Senior Outreach Programs.
-
R791Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R792Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R793Page 38Written documentation was found to be in place, but many are outdated.
-
R794Page 38The center has eight full-time employees.
-
R795Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R796Page 38The current year’s paid invoices were in order
-
R797Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R798Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R799Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R800Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R801None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R802Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R803Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R804Page 40The center’s annual budget is approximately $10,000.
-
R805Page 40There are six board members.
-
R806Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R807Page 40The center has no paid employees.
-
R808Page 40There are no formal written policies or procedures.
-
R809Page 40All checks currently require only one signature.
-
R810Page 40No paid invoices were on-site to review.
-
R811Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R812Page 40The center has no petty cash fund, nor change fund.
-
R813Page 40The center has no written job description for the treasurer’s position.
-
R814Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R815Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R816Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R817None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R818Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R819Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R820Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R821Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R822Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R823Page 42The center shows free movies for seniors once a week
-
R824Page 42The former director was released for cause in November 2007.
-
R825Page 42The bookkeeper position was vacant as of November 2007.
-
R826Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R827The Bingo games are managed in-house by a senior volunteer coordinator.
-
R828Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R829Page 42The accounting practices used by the former director were suspect and incomplete.
-
R830Page 42The former director’s leadership and management of the center were questionable.
-
R831Page 42The senior center does not have any formal written policies.
-
R832None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R833Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R834Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R835Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R836Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R837Page 44The center has a Senior Outreach Program.
-
R838Page 44The center has various fundraising activities throughout the year.
-
R839Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R840Page 44The center has six full-time employees.
-
R841The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R842Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R843Page 44Board members are trained by in-house staff.
-
R844Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R845None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R846Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R847Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R848Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R849Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R850Page 44The center has a Senior Outreach Program.
-
R851Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R852Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R853Page 46The center has a bingo program.
-
R854Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R855Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R856Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R857Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R858Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R859Page 46Board members receive very little training.
-
R860None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R861Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R862Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R863Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R864Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R865Page 48The center’s annual budget is approximately $140,000
-
R866Page 48Most of the training of the board members is done in-house by staff.
-
R867Page 48At the time of this oversight, the board has four members.
-
R868Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R869Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R870Page 48The center has Senior Outreach Programs.
-
R871Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R872Page 48The center has five full-time paid employees.
-
R873Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R874Page 48Most written documentation was found to be in place.
-
R875Page 48The current year’s paid invoices and bank statements were in order.
-
R876Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R877Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R878Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R879None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R880Page 49Triple S has no Meals on Wheels program.
-
R881Page 49Triple S serves no congregate (in-house) meals.
-
R882Page 49Last year’s utility bills totaled $2,416.
-
R883Page 49The County of Lake contributed $1,000 this fiscal year.
-
R884Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R885Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R886Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R887Page 49In 2006 Triple S had an operating loss of $15,345.
-
R888Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R889Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R890Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R891Page 40There are no formal written policies or procedures.
-
R892Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R893Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R894Page 50There are no written job descriptions for employees.
-
R895None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R896Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R897Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R898Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R899Page 52Fixed assets are listed at $69,986.
-
R900Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R901Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R902Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R903Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R904Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R905Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R906Page 52Currently, all billing is done manually.
-
R907Page 52Major purchases, anything over $300, require the board’s approval.
-
R908Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R909There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R910Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R911Page 52Upgrade to an electronic meter reporting system.
-
R912Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R913Page 52Computerize the billing system.
-
R914Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R915Page 24Any assessment district that is created must include a maintenance attachment for future repairs and up-keep.
-
R916City of Clearlake (60 days) 12 2007-2008 Civil Grand Jury Budget & Finance Committee City of Lakeport Oversight
-
R917Page 26The current city manager was hired just prior to this fiscal year and discovered there was no system of checks and balances in place.
-
R918Page 26Two new employees were appointed to head the city’s finance department.
-
R919Page 26The new city manager discovered improper accounting practices.
-
R920Page 26Recently, an outside audit indicated a surplus of $719,000; however, in reviewing the city’s finances, there was an indication that a deficit of $1.5 million could exist.
-
R921Page 26Overspending up to $400,000 started in the 2002-2003 budget year.
-
R922Page 26The city manager believes the budget will be balanced within eighteen months with the aid of a one million-dollar loan. This would include help from sales and property taxes, and fees for services and licensing.
-
R923Page 26The city manager has drawn up a business plan for the city to operate efficiently.
-
R924Page 26All departments will be asked for help in controlling costs and sharing the burden of any possible staff reductions, if necessary. 14 2007-2008 Civil Grand Jury Budget & Finance Committee Recommendations
-
R925Page 27Reconcile all the city accounts and balance the budget.
-
R926Page 27Develop an action plan for emergency spending reductions.
-
R927City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
-
R928Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
-
R929Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
-
R930Page 30It is unknown if there is any Homeland Security funding still available.
-
R931Page 30All but four of the officers live inside the city limits.
-
R932Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
-
R933Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
-
R934Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
-
R935Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
-
R936Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
-
R937Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
-
R938Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
-
R939Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
-
R940Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R941Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R942Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R943Page 32The department is looking at “green” vehicles for future purchases.
-
R944Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R945Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R946Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R947Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R948Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R949The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R950Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R951Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R952Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R953Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R954Page 33The Sheriff said the department has never been over budget since taking office.
-
R955Page 33There is some latitude in transferring funds between budget units.
-
R956Page 33A new Civilian Coroner position was recently filled.
-
R957Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R958Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R959Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R960Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R961Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R962Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R963Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R964The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R965Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R966Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R967Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R968Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R969Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R970Page 36Operating costs for the agency are approximately $300,000 annually.
-
R971Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R972Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R973Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R974Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R975Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R976Page 36The agency’s three year plan includes 25 programs.
-
R977Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R978Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R979Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R980None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R981Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R982Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R983Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R984Page 38Mileage sheets submitted by the volunteers are audited.
-
R985Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R986Page 38The center has a Senior Outreach Programs.
-
R987Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R988Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R989Page 38Written documentation was found to be in place, but many are outdated.
-
R990Page 38The center has eight full-time employees.
-
R991Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R992Page 38The current year’s paid invoices were in order
-
R993Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R994Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R995Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R996Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R997None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R998Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R999Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1000Page 40The center’s annual budget is approximately $10,000.
-
R1001Page 40There are six board members.
-
R1002Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1003Page 40The center has no paid employees.
-
R1004Page 40There are no formal written policies or procedures.
-
R1005Page 40All checks currently require only one signature.
-
R1006Page 40No paid invoices were on-site to review.
-
R1007Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1008Page 40The center has no petty cash fund, nor change fund.
-
R1009Page 40The center has no written job description for the treasurer’s position.
-
R1010Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1011Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1012Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1013None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1014Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1015Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1016Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1017Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1018Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1019Page 42The center shows free movies for seniors once a week
-
R1020Page 42The former director was released for cause in November 2007.
-
R1021Page 42The bookkeeper position was vacant as of November 2007.
-
R1022Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1023The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1024Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1025Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1026Page 42The former director’s leadership and management of the center were questionable.
-
R1027Page 42The senior center does not have any formal written policies.
-
R1028None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1029Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1030Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1031Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1032Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1033Page 44The center has a Senior Outreach Program.
-
R1034Page 44The center has various fundraising activities throughout the year.
-
R1035Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1036Page 44The center has six full-time employees.
-
R1037The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1038Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1039Page 44Board members are trained by in-house staff.
-
R1040Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1041None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1042Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1043Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1044Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1045Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1046Page 44The center has a Senior Outreach Program.
-
R1047Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1048Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1049Page 46The center has a bingo program.
-
R1050Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1051Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1052Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1053Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1054Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1055Page 46Board members receive very little training.
-
R1056None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1057Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1058Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1059Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1060Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1061Page 48The center’s annual budget is approximately $140,000
-
R1062Page 48Most of the training of the board members is done in-house by staff.
-
R1063Page 48At the time of this oversight, the board has four members.
-
R1064Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1065Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1066Page 48The center has Senior Outreach Programs.
-
R1067Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1068Page 48The center has five full-time paid employees.
-
R1069Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1070Page 48Most written documentation was found to be in place.
-
R1071Page 48The current year’s paid invoices and bank statements were in order.
-
R1072Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1073Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1074Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1075None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1076Page 49Triple S has no Meals on Wheels program.
-
R1077Page 49Triple S serves no congregate (in-house) meals.
-
R1078Page 49Last year’s utility bills totaled $2,416.
-
R1079Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1080Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1081Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1082Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1083Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1084Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1085Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1086Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1087Page 40There are no formal written policies or procedures.
-
R1088Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1089Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1090Page 50There are no written job descriptions for employees.
-
R1091None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1092Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1093Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1094Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1095Page 52Fixed assets are listed at $69,986.
-
R1096Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1097Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1098Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1099Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1100Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1101Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1102Page 52Currently, all billing is done manually.
-
R1103Page 52Major purchases, anything over $300, require the board’s approval.
-
R1104Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1105There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1106Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1107Page 52Upgrade to an electronic meter reporting system.
-
R1108Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1109Page 52Computerize the billing system.
-
R1110Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1111Page 27Reconcile all the city accounts and balance the budget.
-
R1112Page 27Develop an action plan for emergency spending reductions.
-
R1113City of Lakeport (60 days) 2007-2008 Civil Grand Jury 15 Budget & Finance Committee 16 2007-2008 Civil Grand Jury Budget & Finance Committee Clearlake Police Department Oversight
-
R1114Page 29Due to a request by citizens for a stronger police presence on city streets and in the neighborhoods, sales tax measure Prop-P was passed. Without Prop-P funding police services would be greatly reduced.
-
R1115Page 29The new chief, of five months, is still evaluating the department, including future financial needs. 2007-2008 Civil Grand Jury 17 Budget & Finance Committee
-
R1116Page 30It is unknown if there is any Homeland Security funding still available.
-
R1117Page 30All but four of the officers live inside the city limits.
-
R1118Page 30Only officers living within the city limits are authorized to take assigned patrol vehicles home.
-
R1119Page 30The department budgeted $30,000 for Peace Officers Standard Training (POST) this year.
-
R1120Page 30The Chief would like to see a K-9 program in place in the near future. It costs approximately $20,000 to start a K-9 program.
-
R1121Page 30The Chief would like to see the cities and the county work together to obtain grant programs.
-
R1122Page 30Approximately eighty-four percent of the department’s budget is personnel cost.
-
R1123Page 30The police department is funded through the city’s general fund, and accounts for sixty-two percent of the city’s budget.
-
R1124Page 30The department has formed a new volunteer program this year that will aid in policing services and help cut costs.
-
R1125Page 30Volunteers in Policing (VIP) are helping to enhance police services by freeing up officers time in the handling of non- hazardous police-related duties.
-
R1126Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R1127Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R1128Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R1129Page 32The department is looking at “green” vehicles for future purchases.
-
R1130Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R1131Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R1132Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R1133Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R1134Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R1135The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R1136Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R1137Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R1138Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R1139Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R1140Page 33The Sheriff said the department has never been over budget since taking office.
-
R1141Page 33There is some latitude in transferring funds between budget units.
-
R1142Page 33A new Civilian Coroner position was recently filled.
-
R1143Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R1144Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R1145Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R1146Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R1147Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R1148Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R1149Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R1150The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R1151Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R1152Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R1153Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R1154Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R1155Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R1156Page 36Operating costs for the agency are approximately $300,000 annually.
-
R1157Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R1158Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R1159Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R1160Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R1161Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R1162Page 36The agency’s three year plan includes 25 programs.
-
R1163Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R1164Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R1165Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R1166None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R1167Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R1168Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R1169Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R1170Page 38Mileage sheets submitted by the volunteers are audited.
-
R1171Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R1172Page 38The center has a Senior Outreach Programs.
-
R1173Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R1174Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1175Page 38Written documentation was found to be in place, but many are outdated.
-
R1176Page 38The center has eight full-time employees.
-
R1177Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R1178Page 38The current year’s paid invoices were in order
-
R1179Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R1180Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R1181Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R1182Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R1183None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1184Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1185Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1186Page 40The center’s annual budget is approximately $10,000.
-
R1187Page 40There are six board members.
-
R1188Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1189Page 40The center has no paid employees.
-
R1190Page 40There are no formal written policies or procedures.
-
R1191Page 40All checks currently require only one signature.
-
R1192Page 40No paid invoices were on-site to review.
-
R1193Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1194Page 40The center has no petty cash fund, nor change fund.
-
R1195Page 40The center has no written job description for the treasurer’s position.
-
R1196Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1197Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1198Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1199None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1200Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1201Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1202Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1203Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1204Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1205Page 42The center shows free movies for seniors once a week
-
R1206Page 42The former director was released for cause in November 2007.
-
R1207Page 42The bookkeeper position was vacant as of November 2007.
-
R1208Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1209The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1210Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1211Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1212Page 42The former director’s leadership and management of the center were questionable.
-
R1213Page 42The senior center does not have any formal written policies.
-
R1214None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1215Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1216Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1217Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1218Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1219Page 44The center has a Senior Outreach Program.
-
R1220Page 44The center has various fundraising activities throughout the year.
-
R1221Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1222Page 44The center has six full-time employees.
-
R1223The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1224Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1225Page 44Board members are trained by in-house staff.
-
R1226Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1227None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1228Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1229Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1230Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1231Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1232Page 44The center has a Senior Outreach Program.
-
R1233Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1234Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1235Page 46The center has a bingo program.
-
R1236Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1237Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1238Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1239Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1240Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1241Page 46Board members receive very little training.
-
R1242None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1243Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1244Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1245Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1246Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1247Page 48The center’s annual budget is approximately $140,000
-
R1248Page 48Most of the training of the board members is done in-house by staff.
-
R1249Page 48At the time of this oversight, the board has four members.
-
R1250Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1251Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1252Page 48The center has Senior Outreach Programs.
-
R1253Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1254Page 48The center has five full-time paid employees.
-
R1255Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1256Page 48Most written documentation was found to be in place.
-
R1257Page 48The current year’s paid invoices and bank statements were in order.
-
R1258Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1259Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1260Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1261None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1262Page 49Triple S has no Meals on Wheels program.
-
R1263Page 49Triple S serves no congregate (in-house) meals.
-
R1264Page 49Last year’s utility bills totaled $2,416.
-
R1265Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1266Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1267Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1268Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1269Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1270Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1271Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1272Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1273Page 40There are no formal written policies or procedures.
-
R1274Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1275Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1276Page 50There are no written job descriptions for employees.
-
R1277None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1278Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1279Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1280Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1281Page 52Fixed assets are listed at $69,986.
-
R1282Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1283Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1284Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1285Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1286Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1287Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1288Page 52Currently, all billing is done manually.
-
R1289Page 52Major purchases, anything over $300, require the board’s approval.
-
R1290Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1291There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1292Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1293Page 52Upgrade to an electronic meter reporting system.
-
R1294Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1295Page 52Computerize the billing system.
-
R1296Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1297Page 30Create a unified effort, if feasible, between the County of Lake and the City of Clearlake to more actively pursue grant funding for all police departments.
-
R1298Page 31The department has eleven marked patrol units, two four- wheel drive units, and one unmarked unit. 2007-2008 Civil Grand Jury 19 Budget & Finance Committee
-
R1299Page 32Many vehicles in the department’s fleet are reaching seven years of service. Most law enforcement agencies replace fleet vehicles every four to five years.
-
R1300Page 32The department is looking at “green” vehicles for future purchases.
-
R1301Page 32All sworn officers are assigned personal vehicles and are authorized to drive the vehicles home.
-
R1302Page 32The Chief believes that officers take better care of personally assigned vehicles, have less wear and tear on the vehicles, and have a quicker response back to the city if recalled while off duty.
-
R1303Page 32Officers are not required to live within the city limits in order to drive assigned vehicles home.
-
R1304Page 32Only three or four officers live within or near the city limits, with one commuting from Hidden Valley Lake. With a four day work week and two weeks off, commuting to Hidden Valley Lake adds approximately 12,000 miles annually to a vehicle.
-
R1305Page 32The Department has a Reserve Police Officer Program, but at the time of this interview, there are no participants.
-
R1306The Chief would like to assume animal control responsibilities for the city. Currently the city contracts with the County of Lake for service.
-
R1307Page 32The Chief is researching an ordinance to recover costs of special events that require extra staffing.
-
R1308Page 32Because of many unanswered questions regarding the city’s budget, future funding of police services maybe effected.
-
R1309Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R1310Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R1311Page 33The Sheriff said the department has never been over budget since taking office.
-
R1312Page 33There is some latitude in transferring funds between budget units.
-
R1313Page 33A new Civilian Coroner position was recently filled.
-
R1314Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R1315Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R1316Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R1317Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R1318Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R1319Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R1320Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R1321The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R1322Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R1323Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R1324Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R1325Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R1326Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R1327Page 36Operating costs for the agency are approximately $300,000 annually.
-
R1328Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R1329Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R1330Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R1331Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R1332Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R1333Page 36The agency’s three year plan includes 25 programs.
-
R1334Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R1335Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R1336Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R1337None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R1338Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R1339Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R1340Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R1341Page 38Mileage sheets submitted by the volunteers are audited.
-
R1342Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R1343Page 38The center has a Senior Outreach Programs.
-
R1344Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R1345Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1346Page 38Written documentation was found to be in place, but many are outdated.
-
R1347Page 38The center has eight full-time employees.
-
R1348Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R1349Page 38The current year’s paid invoices were in order
-
R1350Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R1351Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R1352Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R1353Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R1354None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1355Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1356Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1357Page 40The center’s annual budget is approximately $10,000.
-
R1358Page 40There are six board members.
-
R1359Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1360Page 40The center has no paid employees.
-
R1361Page 40There are no formal written policies or procedures.
-
R1362Page 40All checks currently require only one signature.
-
R1363Page 40No paid invoices were on-site to review.
-
R1364Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1365Page 40The center has no petty cash fund, nor change fund.
-
R1366Page 40The center has no written job description for the treasurer’s position.
-
R1367Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1368Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1369Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1370None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1371Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1372Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1373Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1374Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1375Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1376Page 42The center shows free movies for seniors once a week
-
R1377Page 42The former director was released for cause in November 2007.
-
R1378Page 42The bookkeeper position was vacant as of November 2007.
-
R1379Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1380The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1381Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1382Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1383Page 42The former director’s leadership and management of the center were questionable.
-
R1384Page 42The senior center does not have any formal written policies.
-
R1385None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1386Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1387Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1388Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1389Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1390Page 44The center has a Senior Outreach Program.
-
R1391Page 44The center has various fundraising activities throughout the year.
-
R1392Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1393Page 44The center has six full-time employees.
-
R1394The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1395Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1396Page 44Board members are trained by in-house staff.
-
R1397Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1398None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1399Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1400Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1401Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1402Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1403Page 44The center has a Senior Outreach Program.
-
R1404Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1405Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1406Page 46The center has a bingo program.
-
R1407Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1408Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1409Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1410Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1411Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1412Page 46Board members receive very little training.
-
R1413None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1414Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1415Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1416Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1417Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1418Page 48The center’s annual budget is approximately $140,000
-
R1419Page 48Most of the training of the board members is done in-house by staff.
-
R1420Page 48At the time of this oversight, the board has four members.
-
R1421Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1422Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1423Page 48The center has Senior Outreach Programs.
-
R1424Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1425Page 48The center has five full-time paid employees.
-
R1426Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1427Page 48Most written documentation was found to be in place.
-
R1428Page 48The current year’s paid invoices and bank statements were in order.
-
R1429Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1430Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1431Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1432None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1433Page 49Triple S has no Meals on Wheels program.
-
R1434Page 49Triple S serves no congregate (in-house) meals.
-
R1435Page 49Last year’s utility bills totaled $2,416.
-
R1436Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1437Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1438Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1439Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1440Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1441Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1442Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1443Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1444Page 40There are no formal written policies or procedures.
-
R1445Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1446Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1447Page 50There are no written job descriptions for employees.
-
R1448None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1449Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1450Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1451Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1452Page 52Fixed assets are listed at $69,986.
-
R1453Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1454Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1455Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1456Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1457Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1458Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1459Page 52Currently, all billing is done manually.
-
R1460Page 52Major purchases, anything over $300, require the board’s approval.
-
R1461Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1462There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1463Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1464Page 52Upgrade to an electronic meter reporting system.
-
R1465Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1466Page 52Computerize the billing system.
-
R1467Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1468Page 32Limit the use of police vehicles to officers living within or very near the city limits.
-
R1469Lakeport City Council 90 days 20 2007-2008 Civil Grand Jury Budget & Finance Committee Sheriff-Coroner Oversight
-
R1470Page 33The Sheriff said the department has never been over budget since taking office.
-
R1471Page 33There is some latitude in transferring funds between budget units.
-
R1472Page 33A new Civilian Coroner position was recently filled.
-
R1473Page 33Lake County has no County Mortuary; consequently, local private mortuaries provide this service at a sizable cost savings to the county. 2007-2008 Civil Grand Jury 21 Budget & Finance Committee
-
R1474Page 34The Sheriff’s Department is researching a possible ordinance to help recover costs of special events that require extra staffing because of public safety.
-
R1475Page 34A patrol vehicle costs approximately $23,000, additional $7,000 to equip. A local dealer provides a cost savings on the purchase of vehicles.
-
R1476Page 34Most vehicle equipment such; two-way radios, cages, push bumpers, and light bars are recycled for further cost savings.
-
R1477Page 34An independent external audit submitted June 30, 2006 indicated a $5,729.94 deficit between money held for jailed inmates, and the actual balance held in the bank account. Previous audits have indicated the same issue.
-
R1478Page 34A department Policy & Procedure, NO 3-14 titled “Inmate Funds Taken at Booking”, was implemented September 11, 2005.
-
R1479Page 34An independent external audit in 2007 indicated the issue as “In Progress” and partially implemented.
-
R1480The Board of Supervisors approved a Discharge of Accountability and wrote off the entire amount.
-
R1481Page 34The Sheriff indicated a new computer program will resolve this issue.
-
R1482Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R1483Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R1484Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R1485Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R1486Page 36Operating costs for the agency are approximately $300,000 annually.
-
R1487Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R1488Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R1489Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R1490Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R1491Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R1492Page 36The agency’s three year plan includes 25 programs.
-
R1493Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R1494Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R1495Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R1496None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R1497Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R1498Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R1499Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R1500Page 38Mileage sheets submitted by the volunteers are audited.
-
R1501Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R1502Page 38The center has a Senior Outreach Programs.
-
R1503Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R1504Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1505Page 38Written documentation was found to be in place, but many are outdated.
-
R1506Page 38The center has eight full-time employees.
-
R1507Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R1508Page 38The current year’s paid invoices were in order
-
R1509Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R1510Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R1511Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R1512Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R1513None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1514Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1515Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1516Page 40The center’s annual budget is approximately $10,000.
-
R1517Page 40There are six board members.
-
R1518Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1519Page 40The center has no paid employees.
-
R1520Page 40There are no formal written policies or procedures.
-
R1521Page 40All checks currently require only one signature.
-
R1522Page 40No paid invoices were on-site to review.
-
R1523Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1524Page 40The center has no petty cash fund, nor change fund.
-
R1525Page 40The center has no written job description for the treasurer’s position.
-
R1526Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1527Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1528Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1529None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1530Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1531Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1532Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1533Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1534Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1535Page 42The center shows free movies for seniors once a week
-
R1536Page 42The former director was released for cause in November 2007.
-
R1537Page 42The bookkeeper position was vacant as of November 2007.
-
R1538Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1539The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1540Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1541Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1542Page 42The former director’s leadership and management of the center were questionable.
-
R1543Page 42The senior center does not have any formal written policies.
-
R1544None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1545Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1546Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1547Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1548Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1549Page 44The center has a Senior Outreach Program.
-
R1550Page 44The center has various fundraising activities throughout the year.
-
R1551Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1552Page 44The center has six full-time employees.
-
R1553The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1554Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1555Page 44Board members are trained by in-house staff.
-
R1556Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1557None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1558Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1559Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1560Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1561Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1562Page 44The center has a Senior Outreach Program.
-
R1563Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1564Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1565Page 46The center has a bingo program.
-
R1566Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1567Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1568Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1569Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1570Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1571Page 46Board members receive very little training.
-
R1572None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1573Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1574Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1575Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1576Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1577Page 48The center’s annual budget is approximately $140,000
-
R1578Page 48Most of the training of the board members is done in-house by staff.
-
R1579Page 48At the time of this oversight, the board has four members.
-
R1580Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1581Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1582Page 48The center has Senior Outreach Programs.
-
R1583Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1584Page 48The center has five full-time paid employees.
-
R1585Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1586Page 48Most written documentation was found to be in place.
-
R1587Page 48The current year’s paid invoices and bank statements were in order.
-
R1588Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1589Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1590Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1591None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1592Page 49Triple S has no Meals on Wheels program.
-
R1593Page 49Triple S serves no congregate (in-house) meals.
-
R1594Page 49Last year’s utility bills totaled $2,416.
-
R1595Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1596Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1597Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1598Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1599Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1600Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1601Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1602Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1603Page 40There are no formal written policies or procedures.
-
R1604Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1605Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1606Page 50There are no written job descriptions for employees.
-
R1607None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1608Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1609Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1610Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1611Page 52Fixed assets are listed at $69,986.
-
R1612Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1613Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1614Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1615Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1616Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1617Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1618Page 52Currently, all billing is done manually.
-
R1619Page 52Major purchases, anything over $300, require the board’s approval.
-
R1620Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1621There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1622Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1623Page 52Upgrade to an electronic meter reporting system.
-
R1624Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1625Page 52Computerize the billing system.
-
R1626Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1627Page 34The 2008-2009 Grand Jury review the County’s 2008 Independent Auditor’s Report of the Sheriff’s Department ensuring correction of the jail’s Inmate Trust Account.
-
R1628Page 34Propose an ordinance to the Board of Supervisors for recovery of costs associated with special events.
-
R1629Sheriff/Coroner 60 Days 22 2007-2008 Civil Grand Jury Budget & Finance Committee Area Agency on Aging Oversight
-
R1630Page 36The agency annually distributes $132,000 in Federal and State funds to contracted senior centers.
-
R1631Page 36Operating costs for the agency are approximately $300,000 annually.
-
R1632Page 36The County of Lake contributed $23,857 to the agency in 2007.
-
R1633Page 36Mendocino County contributed approximately $170,000 to the agency in 2007.
-
R1634Page 36The agency has a program for training senior center directors, however attendance is sporadic.
-
R1635Page 36AAA allocates eight hours per week for accounting assistance, 20 hours per week for administrative assistance, and 40 hours per week outreach assistance.
-
R1636Page 36An agency goal for 2007-2008 is to provide better financial responsibility training to the Board’s of Directors.
-
R1637Page 36The agency’s three year plan includes 25 programs.
-
R1638Page 36The agency visits the contracted senior center’s Outreach Program quarterly.
-
R1639Page 36In the 2000 census Lake County’s senior population was 14,526 or 25% of the population. The national average is 12.4%.
-
R1640Page 36A representative of Lake County holds a position on the agency’s advisory board.
-
R1641None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R1642Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R1643Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R1644Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R1645Page 38Mileage sheets submitted by the volunteers are audited.
-
R1646Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R1647Page 38The center has a Senior Outreach Programs.
-
R1648Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R1649Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1650Page 38Written documentation was found to be in place, but many are outdated.
-
R1651Page 38The center has eight full-time employees.
-
R1652Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R1653Page 38The current year’s paid invoices were in order
-
R1654Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R1655Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R1656Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R1657Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R1658None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1659Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1660Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1661Page 40The center’s annual budget is approximately $10,000.
-
R1662Page 40There are six board members.
-
R1663Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1664Page 40The center has no paid employees.
-
R1665Page 40There are no formal written policies or procedures.
-
R1666Page 40All checks currently require only one signature.
-
R1667Page 40No paid invoices were on-site to review.
-
R1668Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1669Page 40The center has no petty cash fund, nor change fund.
-
R1670Page 40The center has no written job description for the treasurer’s position.
-
R1671Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1672Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1673Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1674None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1675Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1676Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1677Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1678Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1679Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1680Page 42The center shows free movies for seniors once a week
-
R1681Page 42The former director was released for cause in November 2007.
-
R1682Page 42The bookkeeper position was vacant as of November 2007.
-
R1683Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1684The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1685Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1686Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1687Page 42The former director’s leadership and management of the center were questionable.
-
R1688Page 42The senior center does not have any formal written policies.
-
R1689None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1690Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1691Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1692Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1693Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1694Page 44The center has a Senior Outreach Program.
-
R1695Page 44The center has various fundraising activities throughout the year.
-
R1696Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1697Page 44The center has six full-time employees.
-
R1698The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1699Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1700Page 44Board members are trained by in-house staff.
-
R1701Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1702None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1703Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1704Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1705Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1706Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1707Page 44The center has a Senior Outreach Program.
-
R1708Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1709Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1710Page 46The center has a bingo program.
-
R1711Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1712Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1713Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1714Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1715Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1716Page 46Board members receive very little training.
-
R1717None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1718Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1719Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1720Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1721Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1722Page 48The center’s annual budget is approximately $140,000
-
R1723Page 48Most of the training of the board members is done in-house by staff.
-
R1724Page 48At the time of this oversight, the board has four members.
-
R1725Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1726Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1727Page 48The center has Senior Outreach Programs.
-
R1728Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1729Page 48The center has five full-time paid employees.
-
R1730Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1731Page 48Most written documentation was found to be in place.
-
R1732Page 48The current year’s paid invoices and bank statements were in order.
-
R1733Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1734Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1735Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1736None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1737Page 49Triple S has no Meals on Wheels program.
-
R1738Page 49Triple S serves no congregate (in-house) meals.
-
R1739Page 49Last year’s utility bills totaled $2,416.
-
R1740Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1741Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1742Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1743Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1744Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1745Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1746Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1747Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1748Page 40There are no formal written policies or procedures.
-
R1749Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1750Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1751Page 50There are no written job descriptions for employees.
-
R1752None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1753Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1754Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1755Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1756Page 52Fixed assets are listed at $69,986.
-
R1757Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1758Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1759Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1760Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1761Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1762Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1763Page 52Currently, all billing is done manually.
-
R1764Page 52Major purchases, anything over $300, require the board’s approval.
-
R1765Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1766There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1767Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1768Page 52Upgrade to an electronic meter reporting system.
-
R1769Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1770Page 52Computerize the billing system.
-
R1771Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1772None 24 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center Oversight
-
R1773Page 38The center provides an average of 26,000 Meals on Wheels for the local senior population annually.
-
R1774Page 38The center serves an average of 16,000 congregate (in-house) meals annually.
-
R1775Page 38Meals on Wheels drivers receive a reimbursement rate of 92 cents per-mile. This is the highest reimbursement rate in the county and is needed to attract volunteers who use personal vehicles to deliver meals.
-
R1776Page 38Mileage sheets submitted by the volunteers are audited.
-
R1777Page 38The County of Lake’s contribution for the operation of the center was $9,002 for this fiscal year.
-
R1778Page 38The center has a Senior Outreach Programs.
-
R1779Page 38The center has different fundraising activities throughout the year that are used to offset the cost of senior programs.
-
R1780Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1781Page 38Written documentation was found to be in place, but many are outdated.
-
R1782Page 38The center has eight full-time employees.
-
R1783Page 38Redbud Health Care District contributed $85,000 in grant funding this fiscal year to help cover the cost of health care related programs made available to the seniors within this area.
-
R1784Page 38The current year’s paid invoices were in order
-
R1785Page 38The center uses two checking accounts; one for daily expenses, and one for monthly invoices.
-
R1786Page 38Most of the board members were trained by in-house staff. At the time of this oversight the board was comprised six members.
-
R1787Page 38The center’s staff believes the Area Agency on Aging needs to take a lead role in training.
-
R1788Page 38The Executive Director felt that training and organizational skills amongst Lake County Senior Centers were not equal. 1
-
R1789None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1790Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1791Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1792Page 40The center’s annual budget is approximately $10,000.
-
R1793Page 40There are six board members.
-
R1794Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1795Page 40The center has no paid employees.
-
R1796Page 40There are no formal written policies or procedures.
-
R1797Page 40All checks currently require only one signature.
-
R1798Page 40No paid invoices were on-site to review.
-
R1799Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1800Page 40The center has no petty cash fund, nor change fund.
-
R1801Page 40The center has no written job description for the treasurer’s position.
-
R1802Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1803Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1804Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1805None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1806Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1807Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1808Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1809Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1810Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1811Page 42The center shows free movies for seniors once a week
-
R1812Page 42The former director was released for cause in November 2007.
-
R1813Page 42The bookkeeper position was vacant as of November 2007.
-
R1814Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1815The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1816Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1817Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1818Page 42The former director’s leadership and management of the center were questionable.
-
R1819Page 42The senior center does not have any formal written policies.
-
R1820None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1821Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1822Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1823Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1824Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1825Page 44The center has a Senior Outreach Program.
-
R1826Page 44The center has various fundraising activities throughout the year.
-
R1827Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1828Page 44The center has six full-time employees.
-
R1829The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1830Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1831Page 44Board members are trained by in-house staff.
-
R1832Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1833None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1834Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1835Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1836Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1837Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1838Page 44The center has a Senior Outreach Program.
-
R1839Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1840Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1841Page 46The center has a bingo program.
-
R1842Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1843Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1844Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1845Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1846Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1847Page 46Board members receive very little training.
-
R1848None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1849Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1850Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1851Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1852Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1853Page 48The center’s annual budget is approximately $140,000
-
R1854Page 48Most of the training of the board members is done in-house by staff.
-
R1855Page 48At the time of this oversight, the board has four members.
-
R1856Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1857Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1858Page 48The center has Senior Outreach Programs.
-
R1859Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1860Page 48The center has five full-time paid employees.
-
R1861Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1862Page 48Most written documentation was found to be in place.
-
R1863Page 48The current year’s paid invoices and bank statements were in order.
-
R1864Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1865Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1866Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1867None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1868Page 49Triple S has no Meals on Wheels program.
-
R1869Page 49Triple S serves no congregate (in-house) meals.
-
R1870Page 49Last year’s utility bills totaled $2,416.
-
R1871Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1872Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1873Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1874Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1875Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1876Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1877Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1878Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1879Page 40There are no formal written policies or procedures.
-
R1880Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1881Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1882Page 50There are no written job descriptions for employees.
-
R1883None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1884Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1885Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R1886Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R1887Page 52Fixed assets are listed at $69,986.
-
R1888Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R1889Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R1890Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R1891Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R1892Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R1893Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R1894Page 52Currently, all billing is done manually.
-
R1895Page 52Major purchases, anything over $300, require the board’s approval.
-
R1896Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R1897There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R1898Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R1899Page 52Upgrade to an electronic meter reporting system.
-
R1900Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R1901Page 52Computerize the billing system.
-
R1902Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R1903None 26 2007-2008 Civil Grand Jury Budget & Finance Committee Kelseyville Senior Center Oversight
-
R1904Page 39The center has a new kitchen, but it serves no congregate (in-house) meals, and Meals on Wheels programs for this area are provided by the Lakeport Senior Center.
-
R1905Page 39The County of Lake contributed $2,000 this current fiscal year for the operation of the center. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 27 Budget & Finance Committee
-
R1906Page 40The center’s annual budget is approximately $10,000.
-
R1907Page 40There are six board members.
-
R1908Page 40The center has a limited number of fundraising activities conducted throughout the year.
-
R1909Page 40The center has no paid employees.
-
R1910Page 40There are no formal written policies or procedures.
-
R1911Page 40All checks currently require only one signature.
-
R1912Page 40No paid invoices were on-site to review.
-
R1913Page 40No formal storage system was in place on-site, or otherwise, for filing the center’s business records.
-
R1914Page 40The center has no petty cash fund, nor change fund.
-
R1915Page 40The center has no written job description for the treasurer’s position.
-
R1916Page 40The center had no evidence of a current Federal 990 filing or State filings.
-
R1917Page 40On this year’s State incorporation filing payment check, which was returned, a note was attached stating, “Unable to locate said Entity”.
-
R1918Page 40The center’s operations are more similar to a social club rather than a full-service senior center.
-
R1919None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R1920Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R1921Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R1922Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R1923Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R1924Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R1925Page 42The center shows free movies for seniors once a week
-
R1926Page 42The former director was released for cause in November 2007.
-
R1927Page 42The bookkeeper position was vacant as of November 2007.
-
R1928Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R1929The Bingo games are managed in-house by a senior volunteer coordinator.
-
R1930Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R1931Page 42The accounting practices used by the former director were suspect and incomplete.
-
R1932Page 42The former director’s leadership and management of the center were questionable.
-
R1933Page 42The senior center does not have any formal written policies.
-
R1934None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R1935Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R1936Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R1937Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R1938Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R1939Page 44The center has a Senior Outreach Program.
-
R1940Page 44The center has various fundraising activities throughout the year.
-
R1941Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R1942Page 44The center has six full-time employees.
-
R1943The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R1944Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R1945Page 44Board members are trained by in-house staff.
-
R1946Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R1947None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R1948Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R1949Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R1950Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R1951Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R1952Page 44The center has a Senior Outreach Program.
-
R1953Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R1954Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R1955Page 46The center has a bingo program.
-
R1956Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R1957Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1958Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R1959Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R1960Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R1961Page 46Board members receive very little training.
-
R1962None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R1963Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R1964Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R1965Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R1966Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R1967Page 48The center’s annual budget is approximately $140,000
-
R1968Page 48Most of the training of the board members is done in-house by staff.
-
R1969Page 48At the time of this oversight, the board has four members.
-
R1970Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R1971Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R1972Page 48The center has Senior Outreach Programs.
-
R1973Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R1974Page 48The center has five full-time paid employees.
-
R1975Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R1976Page 48Most written documentation was found to be in place.
-
R1977Page 48The current year’s paid invoices and bank statements were in order.
-
R1978Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R1979Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R1980Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R1981None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R1982Page 49Triple S has no Meals on Wheels program.
-
R1983Page 49Triple S serves no congregate (in-house) meals.
-
R1984Page 49Last year’s utility bills totaled $2,416.
-
R1985Page 49The County of Lake contributed $1,000 this fiscal year.
-
R1986Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R1987Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R1988Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R1989Page 49In 2006 Triple S had an operating loss of $15,345.
-
R1990Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R1991Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R1992Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R1993Page 40There are no formal written policies or procedures.
-
R1994Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R1995Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R1996Page 50There are no written job descriptions for employees.
-
R1997None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R1998Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R1999Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2000Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2001Page 52Fixed assets are listed at $69,986.
-
R2002Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2003Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2004Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2005Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2006Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2007Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2008Page 52Currently, all billing is done manually.
-
R2009Page 52Major purchases, anything over $300, require the board’s approval.
-
R2010Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2011There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2012Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2013Page 52Upgrade to an electronic meter reporting system.
-
R2014Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2015Page 52Computerize the billing system.
-
R2016Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2017None 28 2007-2008 Civil Grand Jury Budget & Finance Committee Lakeport Senior Center Oversight
-
R2018Page 42The senior center provides an average of 22,000 Meals on Wheels for seniors in the Lakeport and Kelseyville area annually.
-
R2019Page 42The center’s Meals on Wheels current vehicle was donated by Kraft Foods.
-
R2020Page 42Meals on Wheels’ drivers that use personal vehicles receive $20 per diem.
-
R2021Page 42The center serves an average of 9,000 congregate (in-house) meals annually. The meal fee requested is $3.50.
-
R2022Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $7,387.
-
R2023Page 42The center shows free movies for seniors once a week
-
R2024Page 42The former director was released for cause in November 2007.
-
R2025Page 42The bookkeeper position was vacant as of November 2007.
-
R2026Page 42The cook and maintenance positions are being performed by one person as of August 2007.
-
R2027The Bingo games are managed in-house by a senior volunteer coordinator.
-
R2028Page 42Employees do not follow proper time card procedures or use the time clocks consistently.
-
R2029Page 42The accounting practices used by the former director were suspect and incomplete.
-
R2030Page 42The former director’s leadership and management of the center were questionable.
-
R2031Page 42The senior center does not have any formal written policies.
-
R2032None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R2033Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R2034Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R2035Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R2036Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R2037Page 44The center has a Senior Outreach Program.
-
R2038Page 44The center has various fundraising activities throughout the year.
-
R2039Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R2040Page 44The center has six full-time employees.
-
R2041The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R2042Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R2043Page 44Board members are trained by in-house staff.
-
R2044Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R2045None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R2046Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R2047Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R2048Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R2049Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R2050Page 44The center has a Senior Outreach Program.
-
R2051Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R2052Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R2053Page 46The center has a bingo program.
-
R2054Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R2055Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2056Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R2057Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R2058Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R2059Page 46Board members receive very little training.
-
R2060None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R2061Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R2062Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R2063Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R2064Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R2065Page 48The center’s annual budget is approximately $140,000
-
R2066Page 48Most of the training of the board members is done in-house by staff.
-
R2067Page 48At the time of this oversight, the board has four members.
-
R2068Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R2069Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R2070Page 48The center has Senior Outreach Programs.
-
R2071Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R2072Page 48The center has five full-time paid employees.
-
R2073Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2074Page 48Most written documentation was found to be in place.
-
R2075Page 48The current year’s paid invoices and bank statements were in order.
-
R2076Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R2077Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R2078Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R2079None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R2080Page 49Triple S has no Meals on Wheels program.
-
R2081Page 49Triple S serves no congregate (in-house) meals.
-
R2082Page 49Last year’s utility bills totaled $2,416.
-
R2083Page 49The County of Lake contributed $1,000 this fiscal year.
-
R2084Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R2085Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R2086Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R2087Page 49In 2006 Triple S had an operating loss of $15,345.
-
R2088Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R2089Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R2090Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R2091Page 40There are no formal written policies or procedures.
-
R2092Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R2093Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R2094Page 50There are no written job descriptions for employees.
-
R2095None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2096Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2097Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2098Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2099Page 52Fixed assets are listed at $69,986.
-
R2100Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2101Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2102Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2103Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2104Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2105Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2106Page 52Currently, all billing is done manually.
-
R2107Page 52Major purchases, anything over $300, require the board’s approval.
-
R2108Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2109There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2110Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2111Page 52Upgrade to an electronic meter reporting system.
-
R2112Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2113Page 52Computerize the billing system.
-
R2114Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2115None 30 2007-2008 Civil Grand Jury Budget & Finance Committee Live Oak Senior Center Oversight
-
R2116Page 44The center provides an average of 9600 Meals on Wheels for the local senior population annually.
-
R2117Page 44The center serves an average of 13,800 congregate (in-house) meals annually.
-
R2118Page 44Meals on Wheels drivers receive a mileage reimbursement.
-
R2119Page 38The County of Lake’s contribution for the operation of the center was $4,993 this fiscal year.
-
R2120Page 44The center has a Senior Outreach Program.
-
R2121Page 44The center has various fundraising activities throughout the year.
-
R2122Page 44A review of employees’ timesheets indicated proper documentation of hours worked.
-
R2123Page 44The center has six full-time employees.
-
R2124The center uses a credit card for purchases. The monthly statement is used for accounting.
-
R2125Page 44The center has not had a comprehensive financial audit during the current director’s tenure. The audit costs approximately $2,000.
-
R2126Page 44Board members are trained by in-house staff.
-
R2127Page 44The center’s board believes the Area Agency on Aging needs to take a lead role in training.
-
R2128None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R2129Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R2130Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R2131Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R2132Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R2133Page 44The center has a Senior Outreach Program.
-
R2134Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R2135Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R2136Page 46The center has a bingo program.
-
R2137Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R2138Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2139Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R2140Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R2141Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R2142Page 46Board members receive very little training.
-
R2143None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R2144Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R2145Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R2146Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R2147Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R2148Page 48The center’s annual budget is approximately $140,000
-
R2149Page 48Most of the training of the board members is done in-house by staff.
-
R2150Page 48At the time of this oversight, the board has four members.
-
R2151Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R2152Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R2153Page 48The center has Senior Outreach Programs.
-
R2154Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R2155Page 48The center has five full-time paid employees.
-
R2156Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2157Page 48Most written documentation was found to be in place.
-
R2158Page 48The current year’s paid invoices and bank statements were in order.
-
R2159Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R2160Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R2161Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R2162None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R2163Page 49Triple S has no Meals on Wheels program.
-
R2164Page 49Triple S serves no congregate (in-house) meals.
-
R2165Page 49Last year’s utility bills totaled $2,416.
-
R2166Page 49The County of Lake contributed $1,000 this fiscal year.
-
R2167Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R2168Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R2169Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R2170Page 49In 2006 Triple S had an operating loss of $15,345.
-
R2171Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R2172Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R2173Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R2174Page 40There are no formal written policies or procedures.
-
R2175Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R2176Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R2177Page 50There are no written job descriptions for employees.
-
R2178None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2179Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2180Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2181Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2182Page 52Fixed assets are listed at $69,986.
-
R2183Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2184Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2185Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2186Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2187Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2188Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2189Page 52Currently, all billing is done manually.
-
R2190Page 52Major purchases, anything over $300, require the board’s approval.
-
R2191Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2192There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2193Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2194Page 52Upgrade to an electronic meter reporting system.
-
R2195Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2196Page 52Computerize the billing system.
-
R2197Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2198None 32 2007-2008 Civil Grand Jury Budget & Finance Committee Lucerne-Alpine Senior Center Oversight
-
R2199Page 46The center provides an average of 16,900 Meals on Wheels for its senior population annually. Meals on Wheels drivers receive a mileage reimbursement.
-
R2200Page 46The center serves an average of 10,400 congregate (in-house) meals annually.
-
R2201Page 46The sign-in sheets for congregate meals were not always personally signed by all individuals.
-
R2202Page 46The County of Lake’s annual contribution for the operation of the center this fiscal year was $5,579.
-
R2203Page 44The center has a Senior Outreach Program.
-
R2204Page 46The center has a Fundraising Committee that schedule’s events to raise funds to offset the center’s program costs.
-
R2205Page 46The center operates a Thrift Shop; however, the County of Lake purchased the land and the building for $150,000.
-
R2206Page 46The center has a bingo program.
-
R2207Page 46Staff reported that five Dell desktop computers, donated in 2005, could not be accounted for.
-
R2208Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2209Page 46Written policies and procedures for petty cash and other miscellaneous operational functions reviewed were found to be inadequate and lacking in key areas.
-
R2210Page 46The center’s expenses were $16,000 more than revenues in the first fiscal quarter, including $12,000 in unpaid invoices.
-
R2211Page 46A professional comprehensive financial audit has not conducted since 2004.
-
R2212Page 46Board members receive very little training.
-
R2213None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R2214Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
-
R2215Page 47Meals on Wheels drivers receive a per-mile reimbursement
-
R2216Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
-
R2217Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
-
R2218Page 48The center’s annual budget is approximately $140,000
-
R2219Page 48Most of the training of the board members is done in-house by staff.
-
R2220Page 48At the time of this oversight, the board has four members.
-
R2221Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R2222Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R2223Page 48The center has Senior Outreach Programs.
-
R2224Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R2225Page 48The center has five full-time paid employees.
-
R2226Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2227Page 48Most written documentation was found to be in place.
-
R2228Page 48The current year’s paid invoices and bank statements were in order.
-
R2229Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R2230Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R2231Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R2232None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R2233Page 49Triple S has no Meals on Wheels program.
-
R2234Page 49Triple S serves no congregate (in-house) meals.
-
R2235Page 49Last year’s utility bills totaled $2,416.
-
R2236Page 49The County of Lake contributed $1,000 this fiscal year.
-
R2237Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R2238Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R2239Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R2240Page 49In 2006 Triple S had an operating loss of $15,345.
-
R2241Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R2242Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R2243Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R2244Page 40There are no formal written policies or procedures.
-
R2245Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R2246Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R2247Page 50There are no written job descriptions for employees.
-
R2248None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2249Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2250Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2251Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2252Page 52Fixed assets are listed at $69,986.
-
R2253Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2254Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2255Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2256Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2257Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2258Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2259Page 52Currently, all billing is done manually.
-
R2260Page 52Major purchases, anything over $300, require the board’s approval.
-
R2261Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2262There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2263Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2264Page 52Upgrade to an electronic meter reporting system.
-
R2265Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2266Page 52Computerize the billing system.
-
R2267Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
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R2268None 34 2007-2008 Civil Grand Jury Budget & Finance Committee Middletown Senior Center Oversight
-
R2269Page 47The center provides an average of 6,000 Meals on Wheels for its senior population annually.
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R2270Page 47Meals on Wheels drivers receive a per-mile reimbursement
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R2271Page 47The center serves an average of 7,000 congregate (in-house) meals annually. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 35 Budget & Finance Committee
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R2272Page 38The County of Lake’s contribution for the operation of the center this fiscal year was $4,000.
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R2273Page 48The center’s annual budget is approximately $140,000
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R2274Page 48Most of the training of the board members is done in-house by staff.
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R2275Page 48At the time of this oversight, the board has four members.
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R2276Page 48All unpaid invoices are reviewed at the monthly board meeting before being signed and issued a check for payment.
-
R2277Page 48The staff, in comparison with other centers within the county, was one of the better trained and more organized in the performance areas reviewed.
-
R2278Page 48The center has Senior Outreach Programs.
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R2279Page 48The center has a number of different fundraising activities throughout the year. These activities are used to offset the center’s senior programs costs.
-
R2280Page 48The center has five full-time paid employees.
-
R2281Page 38A review of employees’ timesheets indicated none properly documented hours worked.
-
R2282Page 48Most written documentation was found to be in place.
-
R2283Page 48The current year’s paid invoices and bank statements were in order.
-
R2284Page 48The center has no petty cash fund, but the center does have a cash box for making change at congregate (in-house) meals
-
R2285Page 48The center has a charge account with a local vendor for miscellaneous purchases. There is a policy in place to monitor and track these invoices.
-
R2286Page 48The center’s senior staff believes oversight and training should be handled by the Area Agency on Aging.
-
R2287None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R2288Page 49Triple S has no Meals on Wheels program.
-
R2289Page 49Triple S serves no congregate (in-house) meals.
-
R2290Page 49Last year’s utility bills totaled $2,416.
-
R2291Page 49The County of Lake contributed $1,000 this fiscal year.
-
R2292Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R2293Page 49Redbud Health Care District contributed $20,000 this fiscal year.
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R2294Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
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R2295Page 49In 2006 Triple S had an operating loss of $15,345.
-
R2296Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R2297Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R2298Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R2299Page 40There are no formal written policies or procedures.
-
R2300Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R2301Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R2302Page 50There are no written job descriptions for employees.
-
R2303None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2304Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2305Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2306Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2307Page 52Fixed assets are listed at $69,986.
-
R2308Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2309Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2310Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2311Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2312Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2313Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2314Page 52Currently, all billing is done manually.
-
R2315Page 52Major purchases, anything over $300, require the board’s approval.
-
R2316Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2317There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2318Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2319Page 52Upgrade to an electronic meter reporting system.
-
R2320Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2321Page 52Computerize the billing system.
-
R2322Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2323None 36 2007-2008 Civil Grand Jury Budget & Finance Committee Senior Support Services Oversight
-
R2324Page 49Triple S has no Meals on Wheels program.
-
R2325Page 49Triple S serves no congregate (in-house) meals.
-
R2326Page 49Last year’s utility bills totaled $2,416.
-
R2327Page 49The County of Lake contributed $1,000 this fiscal year.
-
R2328Page 49Area Agency on Aging (AAA) contributed $11,000 this fiscal year.
-
R2329Page 49Redbud Health Care District contributed $20,000 this fiscal year.
-
R2330Page 49AAA and Redbud funds can only be used for Day Care Senior programs.
-
R2331Page 49In 2006 Triple S had an operating loss of $15,345.
-
R2332Page 49Triple S has nine board members and seven paid employees. See Senior Center Graphs located on pages 42-48 2007-2008 Civil Grand Jury 37 Budget & Finance Committee
-
R2333Page 50The Adult Day Program uses single signature checks. All other checks require two signatures.
-
R2334Page 50The treasurer issues and signs self-paying checks from a Triple S account.
-
R2335Page 40There are no formal written policies or procedures.
-
R2336Page 50The petty cash fund has no written policy or receipt books to properly document expenditures.
-
R2337Page 50Triple S had a 2005 Federal 990 filing available for review.
-
R2338Page 50There are no written job descriptions for employees.
-
R2339None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2340Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2341Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2342Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2343Page 52Fixed assets are listed at $69,986.
-
R2344Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2345Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2346Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2347Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2348Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2349Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2350Page 52Currently, all billing is done manually.
-
R2351Page 52Major purchases, anything over $300, require the board’s approval.
-
R2352Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2353There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2354Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2355Page 52Upgrade to an electronic meter reporting system.
-
R2356Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2357Page 52Computerize the billing system.
-
R2358Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2359None 38 2007-2008 Civil Grand Jury Budget & Finance Committee Lower Lake County Waterworks, District No. Oversight
-
R2360Page 51This fiscal year the district’s operating budget for employee salaries and benefits totaled $409,103, an increase of $27,228 over the last fiscal year.
-
R2361Page 51The services and supplies budget was $299,634, an increase of $80,720 over the last fiscal year. 2007-2008 Civil Grand Jury 39 Budget & Finance Committee
-
R2362Page 52The services budget was increased due to the hiring of an engineering firm for a special project. The district has no engineer on staff.
-
R2363Page 52Fixed assets are listed at $69,986.
-
R2364Page 52$40,000 was set aside in a contingency fund for this budget year.
-
R2365Page 38A review of employees’ timesheets indicated none properly documented hours worked. The district’s General Manager and Secretary-Office Manager concurred with this finding
-
R2366Page 52The district’s last Financial Statement and Independent Auditor’s Report was completed on June 30, 2007 and issued on October 25, 2007. The report had no unusual
-
R2367Page 52The paying of ‘invoices due’ are done at the monthly board meetings.
-
R2368Page 52Invoices to be paid are prepared by the office staff and reviewed by the board members present. Three members are required to sign checks.
-
R2369Page 52When approved, the checks are forwarded to the County Controller’s office for review.
-
R2370Page 52Currently, all billing is done manually.
-
R2371Page 52Major purchases, anything over $300, require the board’s approval.
-
R2372Page 52The General Manager is authorized to make emergency purchases to keep the water system operating.
-
R2373There are two different bid processes: o Minor, bids between $3,500-$5,000 o Major, bids over $5,000
-
R2374Page 52The district’s paid invoices for the past two years were in order and had the proper supporting documentation.
-
R2375Page 52Upgrade to an electronic meter reporting system.
-
R2376Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2377Page 52Computerize the billing system.
-
R2378Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center
-
R2379Page 52Upgrade to an electronic meter reporting system.
-
R2380Page 52All hourly paid employees properly follow State guidelines when documenting hours worked.
-
R2381Page 52Computerize the billing system.
-
R2382Lower Lake Waterworks, District 1 (60 Days) 40 2007-2008 Civil Grand Jury Budget & Finance Committee Highlands Senior Center