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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 3 findings
F1
Page 8
The Audit and Finance Committee found that the budget process was neither transparent, nor equitable, and was sometimes done without the input of department heads being taken into consideration.
F2
Page 8
Fixed Assets under $500 are not inventoried or controlled.
F3
Page 8
There is no accurate listing of Fixed Assets over $500, including computers that could contain sensitive information.
Recommendations 3
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R1Page 8Department heads should resume monthly meetings with the budget being the topic of consideration. The Board of Supervisors Ad Hoc Budget Committee should also be present to hear and understand the needs of the department heads and be prepared to present the budget to the citizens and the auditor at the appropriate time.
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R2Page 8Fixed Assets under $500 should be inventoried.
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R3Page 8Fixed Assets over $500 should be inventoried and controlled, especially computers. RESPONSES Pursuant to Penal Code section 933.05, the Grand Jury requests responses from the following: From the following individuals: • Modoc County Administrative Officer (R1, R2,