⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 4 findings
F1
The Board has not submitted a financial audit in seven years. An anticipated five year preliminary audit has not been performed.
F2
The Board has not shown sufficient knowledge and training to enable compliance with Generally Accepted Accounting Standards and Audits of State and Local Governmental Units publication.
F3
Design or operational deficiencies of the Board internal control procedures adversely affect the district's ability to record, process, summarize and report financial data that would support minimum auditing requirements.
F4
The RSCD Board has shown their dysfunction in parliamentary procedure and their compliance with The Brown Act is questionable. During the course of its investigation, the Grand Jury examined applicable laws and regulations pertaining to Special District requirements. CONCLUSION: 1. The RCSD is not in compliance with proper study and evaluation of its existing internal control and financial organizational structure per established auditing code requirements.
Recommendations 5
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R1The Board will establish regular requirement for Richgrove Community Services District's officers to attend and practice the Tulare County Council Special District Government Basic Training concepts.
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R2The Board will have knowledge and training to enable compliance with both Generally Accepted Accounting Standards and Generally Accepted Government Auditing Standards.
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R3Pursuant to Cal. Gov. Code §61050 (b) and §61052(a), the Tulare County Treasurer shall become the treasurer of the RCSD, be the depository, and have custody of all district money.
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R4The Board will require a legal advisor and financial consultant in attendance at board meetings.
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R5Pursuant to Cal. Gov. Code §61053, the Board may petition for the resumption of its financial control once the county standards and educational recommendations have been met and approved by the Tulare County Local Agency Formation Commission. REQUIRED RESPONSES: 1. Richgrove Community Services District Board 2. Tulare County Board of Supervisors Tulare County Local Agency Formation Commission 3.
* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.