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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.
Lake County Grand Jury
• 2009-2010
Lake County Vector Control District Oversight
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 10 findings
F1
Page 181
The BOD and the District Manager know what needs to be done to properly manage the district, but without a written strategic plan, the public cannot view and understand the LCVCD plan vs progress. Example: What are the projected goals for 1, 5 and 10 years?
Related Recommendations (2)
R1
Page 182
The Board of Directors (BOD) and District Manager develop a written strategic plan. (F1)
R2
Page 182
The selection process for appointing BOD members be included in the strategic plan and provided to the agencies that do the appointments. i.e.: Directors should have good management skills, not be of single focus and must understand the mission statement and strategic plan of LCVCD. (F1,F2)
F2
Page 181
The monthly report to the BOD does not include the following fiscal information: a. The projected revenue for the fiscal year versus actual received. b. The actual cash balance in the bank. c. Year to Date (YTD) costs compared to YTD budget.
Related Recommendations (2)
R2
Page 182
The selection process for appointing BOD members be included in the strategic plan and provided to the agencies that do the appointments. i.e.: Directors should have good management skills, not be of single focus and must understand the mission statement and strategic plan of LCVCD. (F1,F2)
R8
Page 183
The LCVCD Board of Directors review and approve the updated policy and procedures manuals and update financial software as soon as possible. (F2,F6)
F3
Page 181
The independent audit is not satisfactory for public understanding. Planning and Public Works Committee
Related Recommendations (2)
R3
Page 182
Fiscal monthly reports should provide to the BOD, information on the revenue status for year to date (YTD) and projected year end versus budget. (F3)
R4
Page 182
Add to the Monthly Report to the Board of Directors a page showing YTD costs compared to YTD budget and a variance % for each account. Highlight any significant overages or underages and be prepared to explain. If not already established spread the annual budget by month for each account to allow the YTD comparison. (F3,F4)
F4
Page 182
The Board of Directors has no way of checking any possible financial accounting errors or follow the YTD budget with the current software.
Related Recommendations (2)
R4
Page 182
Add to the Monthly Report to the Board of Directors a page showing YTD costs compared to YTD budget and a variance % for each account. Highlight any significant overages or underages and be prepared to explain. If not already established spread the annual budget by month for each account to allow the YTD comparison. (F3,F4)
R5
Page 182
Contract with a Certified Public Accountant and do an audit so that the LCVCD Board of Directors gets an audit report that does determine and express an opinion on the District’s compliance with laws, regulations, Planning and Public Works Committee contracts, and grants as well as provide assurance on the internal control over financial reporting and accurate statements on capital expenses. (F4,F5)
F5
Page 182
The manager for LCVCD has had little formal bookkeeping education.
Related Recommendations (3)
R5
Page 182
Contract with a Certified Public Accountant and do an audit so that the LCVCD Board of Directors gets an audit report that does determine and express an opinion on the District’s compliance with laws, regulations, Planning and Public Works Committee contracts, and grants as well as provide assurance on the internal control over financial reporting and accurate statements on capital expenses. (F4,F5)
R6
Page 183
Arrange for the District Manager to receive Financial Management Training. (F5,F6)
R7
Page 183
Obtain better bookkeeping software that will provide more suitable financial tracking capability. (F5,F6)
F6
Page 182
Current financial software at LCVCD is not current to established accounting standards.
Related Recommendations (3)
R6
Page 183
Arrange for the District Manager to receive Financial Management Training. (F5,F6)
R7
Page 183
Obtain better bookkeeping software that will provide more suitable financial tracking capability. (F5,F6)
R8
Page 183
The LCVCD Board of Directors review and approve the updated policy and procedures manuals and update financial software as soon as possible. (F2,F6)
F7
Page 182
The main office and shop appeared to be organized, clean and the safe.
No recommendations for this finding
F8
Page 182
One Vehicle, the SUV, is not used for pesticide transport. It is used by the district to transport people and equipment that will interact with the public without the possibility of pesticide contamination of the public.
No recommendations for this finding
F9
Page 182
The laboratory building is in need of repairs or replacement.
Related Recommendations (1)
R9
Page 183
Make necessary repairs to insure the safety of the laboratory building and compliance with current law. (F9) Agency/Department(s) Required to Respond: • Lake County Vector Control District Board of Directors (90 days) Planning and Public Works Committee
F10
Page 182
LCVCD applied for and received funds from Emergency West Nile Virus Surveillance grants to support West Nile Virus work. Those funds purchased two spray trucks necessary for surveillance and treatment. Two more spray trucks were also purchased with grants from the United States Department of Agriculture.
No recommendations for this finding