Ventura County Grand Jury • 2004-2005

Ventura County Fire Protection District Material and Inventory Controls

Published: June 29, 2005 4 pages
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Findings and Recommendations 16 findings

F01
The VCFPD, headquartered in Camarillo, is a special district with over 500 employees at various locations throughout the county.
No recommendations for this finding
F02
The VCFPD provides proactive identification and education on fire-related threats, emergency response services, and various services that support the mission. Emergency services include fire response, rescue services and emergency medical care.
No recommendations for this finding
F03
There are over 30 locations serving the unincorporated areas of Ventura County as well as the incorporated cities of Camarillo, Port Hueneme, Moorpark, Ojai, Simi Valley and Thousand Oaks.
No recommendations for this finding
F04
The VCFPD does not have its own internal written policy. However, it follows the county’s policies for property control as noted in the Ventura County Administrative Policy on Equipment Management.
No recommendations for this finding
F05
Most routine purchases are performed by the Purchasing Technician at the VCFPD administrative offices. Station captains place their orders through a standard form that is e-mailed to the Purchasing Technician. After the orders are filled, the requested items are delivered to the stations.
No recommendations for this finding
F06
Credit cards are provided to station captains to accommodate immediate needs and minor emergencies. VCFPD reports that centralized purchasing is not as efficient or conducive to doing business 24 hours, 7 days a week, especially when the department must respond to emergency situations.
No recommendations for this finding
F07
Open purchase orders at local companies are used by the stations primarily for repairs and maintenance. Items acquired on these purchase orders are taken directly to the station.
No recommendations for this finding
F08
Receiving of the ordered goods is performed at VCFPD’s warehouse located at a leased facility at the Channel Islands State University. A new warehouse is currently under construction in Oxnard. The new warehouse will incorporate an intrusion alarm system and add motion sensors, perimeter security, outside video and fence intrusion detection.
No recommendations for this finding
F09
The VCFPD’s policy is that, with very few exceptions, all goods are sent from the vendor to the warehouse. One employee at the warehouse is designated as the primary receiver of goods. The receipt is entered into VCFPD’s automated inventory system, which was implemented in May of 2004.
No recommendations for this finding
F10
Standard items include fire hoses, foam nozzles, kitchen supplies, chairs, paper, pens, items from the standard supply catalog, and non-narcotic medical supplies. These items go straight into inventory.
No recommendations for this finding
F11
If the item received is not a stocked item (non-standard), it is delivered directly to the requestor of the item. A signature of the requestor is obtained, if possible, on delivery.
No recommendations for this finding
F12
A physical inventory is performed once a year. This inventory is required to establish the quantities and value of goods in the warehouse, or the reserve amount. A bar code feature of the new inventory management software will be implemented.
No recommendations for this finding
F13
Pilferage problems in years past highlighted problems and VCFPD management responded with enhanced controls.
No recommendations for this finding
F14
Staff and management report that the purchase approval and authorization is controlled through proactive management oversight designed to provide flexibility to a 24-hour, 7-days-a-week operation.
No recommendations for this finding
F15
Staff and management state that writing procedures to cover all eventualities in an emergency-response organization would not be as cost effective as promoting management responsibility.
No recommendations for this finding
F16
VCFPD management and staff report that sufficient procedures are in place to allow visibility and traceability of acquisitions and distribution of resources. They also report that improvements in the computer systems and management controls will allow them to control the processes more economically and with less manual effort. Conclusions C-01. Twenty-four hour operations and multiple employee locations in an emergency-response environment dictate the need for flexibility in the material acquisition process. (F-06, F-14) C-02. VCFPD personnel follow the County’s policies for property control as noted in the Ventura County Administrative Policy on Equipment Management, and they have internal controls. (F-04, F-13, F-14, F-16) C-03. Because purchasing flexibility is required, there are unwritten procedures enforced through appropriate management controls. Examples include single points of purchase authorization, individuals responsible and accountable to management for received material, and management being aware of their employees' acquisitions. (F-04, F-14, F-15) C-04. Adding the bar code capability to the physical inventory should make the process more efficient and accurate. (F-12) C-05. Management is proactive in reviewing procedures and implementing new technologies to provide a cost-effective and appropriate level of control. (F-13,
No recommendations for this finding

Conclusions 1