Stanislaus County Grand Jury
• 2010-2011
Stanislaus County Civil Grand Jury Special District Audit Requirement Case #11-32gj
⚠️ 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 4 findings
F1
There are thirty-six special districts within Stanislaus County that the Stanislaus County Grand Jury has authority to conduct audit reviews. • www.stancounty.com/board/cob
No recommendations for this finding
F2
Of the thirty-six special districts, seven are not in compliance with their audit requirement. The following special districts are in the process of completing their audit. • West Port Fire • Woodland Fire • Riverdale Park Community Service The following are not compliance and do not have a plan of correction in place as of March 31, 2011: • Knights Ferry Community Service. • Monterey Park Community Service. • East Stanislaus Resource Conservation. • Sand Creek Flood Control.
Related Recommendations (1)
R2
The Stanislaus County Auditor-Controller contact the following Special Districts and develop a timeline to ensure the completion of the required audits. • Knights Ferry Community Service • East Stanislaus Resource Conservation • Sand Creek Flood Control
F3
There has not been an audit conducted of the Monterey Park Community Service district since 1995.
Related Recommendations (1)
R3
The Stanislaus County Auditor-Controller hire a qualified forensic accounting firm to complete an audit of the Monterey Park Community District. REQUESTS FOR RESPONSES: Stanislaus County Auditor-Controller. This report of case #11-32GJ is issued by the 2010-2011 Stanislaus County Civil Grand Jury with the following exception: no members of the grand jury volunteered to recuse themselves due to a perceived conflict of interest. Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code § 929 requires that reports of the Grand Jury not contain the name of any person, or facts leading to the identity of any person who provides information to the Civil Grand Jury. The California State Legislature has stated that it intends the provisions of Penal Code § 929 prohibiting disclosure of witness identities to encourage full candor in testimony in Civil Grand Jury investigations by protecting the privacy and confidentiality of those who participate in any Civil Grand Jury investigation 3
F4
The lack of proper record keeping within the Monterey Park Community Service district would prevent the district from obtaining a qualified opinion from a Certified Public Accountant regarding the financial statements.
No recommendations for this finding