Imperial County Auditor/Controller

F1

Personnel. The Auditor-Controller’s Office operates with eighteen employees. Most of these employees work in the accounting and auditing sections. Staff turnover has been low. Currently, there are two vacant accountant /auditor positions which can be filled if needed. Competitive salaries pose the greatest impediment to recruiting for these positions. The work environment is pleasant and staff morale appears to be good. Employees have opportunities for training and professional development, but could use more. 4

F2

Cross-Training. Given the nature and range of the services in the Auditor-Controller’s Office, some emphasis is placed on cross-training employees in different functional areas. The Auditor–Controller expressed interest in developing a more meaningful career ladder for cross-trained personnel and accounting positions given the complexity of the work involved in these positions that is not taken into account by the conventional position ladders used in the county.

F3

Facilities. The Auditor-Controller indicated the office’s physical facilities are adequate. However, the Civil Grand Jury noted that the space was a little cramped for the number of personnel and paper material handled by the office. There was also a slight mold problem near a vent on one of the walls in the office. Parking is a problem for the public. While there is a small parking lot for use by the public near the Auditor-Controller’s Office building, it is inadequate. This is partially because it used as employee parking by various agencies housed in the building. The office is supposed to move to a new location in another building nearby. This could resolve some of the space issues. However, the Auditor-Controller expressed concern about the risks of physically moving paper financial documents between the buildings and stressed the importance of computerizing some transactions currently being done with paper.

F4

Computerization. Since being elected about eight years ago, the Auditor-Controller has taken several steps to computerize the agency’s functions, including implementing a new property tax program. Much of the agency’s financial systems are run on a server in Northern California. The Auditor-Controller thinks the current level of computer technology being employed in the office is adequate. Efforts are being undertaken to reduce the amount of paper storage through computerization. If the county continues to grow at its current rate, the office will need a computer programmer on staff.

F5

Annual Audit. The annual audit of the county has been performed by the same certified public accounting firm for several years. The Auditor-Controller is a former employee of this firm. According to the Auditor-Controller, the lack of competition for audit services is due to the small number of firms interested in providing governmental accounting services in the county and difficulty attracting firms from outside of the area. Because of the difficulty obtaining such services through competitive bidding, the county awarded a five year contract for independent auditing services to the current certified public accounting firm. 5

F6 Page 19

The Civil Grand Jury commends the Auditor-Controller for his efforts to develop and direct the operations of the Imperial County Auditor-Controller’s Office. He has done a most credible job of providing quality service, making use of current technology, and developing personnel in the Auditor-Controller’s Office, given the resources available to him.

F7 Page 19

The lack of competition for independent audit services seems to be a continuing problem. However, the Auditor-Controller seems to have taken a reasonable approach to addressing the situation. But, if possible, the Civil Grand Jury thinks it would be wise to continue to seek competitive bids for these services in the future to ensure independence in the performance of this function.

F8 Page 19

While the Auditor-Controller’s Office may be relocating in the near future, the slight mold problem in the office may pose a hazard for employees working there in the interim. Also, the parking situation will remain a problem for the public, the Auditor- Controller’s Office as well as other agencies located in the area.

F9 Page 19

The Civil Grand Jury commends the Auditor-Controller for his efforts to develop and direct the operations of the Imperial County Auditor-Controller’s Office. He has done a most credible job of providing quality service, making use of current technology, and developing personnel in the Auditor-Controller’s Office, given the resources available to him.

F10 Page 19

The lack of competition for independent audit services seems to be a continuing problem. However, the Auditor-Controller seems to have taken a reasonable approach to addressing the situation. But, if possible, the Civil Grand Jury thinks it would be wise to continue to seek competitive bids for these services in the future to ensure independence in the performance of this function.

F11 Page 19

While the Auditor-Controller’s Office may be relocating in the near future, the slight mold problem in the office may pose a hazard for employees working there in the interim. Also, the parking situation will remain a problem for the public, the Auditor- Controller’s Office as well as other agencies located in the area.

Findings 11 findings

Recommendations 3