Santa Clara County Grand Jury • 2001-2002

Examination of Audits and Financial Reports Introduction independent auditors, and audits performed

Published: July 05, 2002 13 pages
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Findings and Recommendations 4 findings

F1 Page 1
Management audits are not a routine function of the entities contacted by the Grand Jury.
Related Recommendations (1)
R1
Implement a program of continuing management audits. (Ref. Finding #1)
F2 Page 1
GASB No. 34 requires revised financial reporting standards. These revised standards identify the changes necessary for governmental agencies to comply with the new requirements. When implemented, annual reports will be more comprehensive and easier to understand. The activities necessary to meet those requirements and the current status of progress are not routinely addressed in public documents. This results in restricted information available to the public.
Related Recommendations (1)
R2
Modify and expand accounting procedures to encompass the requirements of GASB No.34. (Ref. Finding #2) The Santa Clara County Civil Grand Jury recommends that the Santa Clara County Board of Supervisors:
F3 Page 1
Accounting procedures in the county probation department require improvement.
Related Recommendations (1)
R3
Direct the Santa Clara County Internal Auditor to review all probation department 3 ATTACHMENT A FY 2000-2001 AUDITS, FINANCIAL REPORTS AND LETTERS RECEIVED Agency or Fund Agency Dept. Report Letter Recommend Type Cities or Town Campbell, City CAFR X 1 Cupertino, City CAFR Gilroy, City CAFR 3 Los Altos, City CAFR Los Altos Hills, City CAFR Los Gatos, City CAFR Milpitas, City CAFR Monte Sereno, City AUDIT X Morgan Hill, City CAFR X 3 Mountain View, City CAFR Palo Alto, City CAFR X 6 San Jose, City CAFR Santa Clara, City CAFR Saratoga, City CAFR X 3 Sunnyvale, City CAFR County Santa Clara, County of County CAFR SC County Valley Hospital County SCVHHS CAFR 6 Joint Powers Agencies Santa Clara Valley Water District. Joint XCAFR Valley Transportation Authority Joint XCAFR Special Districts Burbank Sanitary District Special AUDIT X 3 Guadalupe-Coyote Resource Conservation Special AUDIT X District Purissima Hills Water District Special AUDIT X 2 Silver Creek CC Geo. Hazard Special AUDIT Grants CDI Auto Fraud Grant District Attorney IA CDI Workers Comp Fraud Grant District Attorney IA County Social Services Grant Social Services IA Juvenile Crime Grant Probation IA 5 SCC Abandoned Vehicle Abatement County SCCAVA AUDIT Funds SC County Property Tax Admin. County IA SC County Employee Benefits County H. R. IA 10 DOC Inmate Welfare Fund County Probation IA 1 Management Audits San Jose Rental Dispute Program City MA 12 San Jose Arena Mgmt. Agreement City MA 8 Table Legend Dept. Department within the city, county, or other entity responsible for the fund or grant. CAFR Comprehensive Annual Financial Report (CAFR). AUDIT Copy of independent auditor’s report IA Internal auditor’s report MA Management audit report Letter X indicates auditor’s management letter received. Recommend Number of auditor’s recommendations made in the report. ATTACHMENT B Preface and Summary of Statement No. Basic Financial Statements—and Management's
F4 Page 1
Recording procedures and the processing of county employee benefits changes by county human resources require improvement.
No recommendations for this finding

No Responses Found 21

Government entities assigned to respond to this report. No response documents have been linked in our database.

Burbank Sanitary District (Santa Clara) Special District
Campbell City
County of Santa Clara Agency
Cupertino City
Gilroy City
Loma Prieta Resource Conservation District Conservation District
Los Altos City
Los Altos Hills City
Los Gatos City
Milpitas City
Monte Sereno City
Morgan Hill City
Mountain View City
Palo Alto City
Purissima Hills Water District Special District
San Jose City
Santa Clara County Board of Supervisors Elected County Office
Santa Clara Valley Transportation Authority Transit Authority
Santa Clara Valley Water District Special District
Saratoga City
Sunnyvale City