Nevada County Grand Jury
• 2022-2023
• Agency Response
Response to:
Nevada County: Challenges in the Managing Contracts
Nevada Countycalifornia*
⚠️ 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 1 findings
F5
Many County employees are qualified and capable, but because of insufficient staffing and limited collaboration among departments, the County does not exercise its right to manage and audit contracts. Partially disagree. The County manages contracts and has developed processes to assist in decentralized contract management. The County performs reviews of select contract activities throughout various stages of the contract lifecycle. The Auditor-Controller desires to reinstate an independent internal audit function which would allow for audits of 10% of County contracts.
Related Recommendations (1)
R5
Within three months, require nonprofit vendors to use fund accounting. The recommendation will not be implemented. The County includes project accounting language in its contracts and requires invoice backup sufficient to substantiate amounts billed. Fund accounting is not a legal or regulatory requirement for private companies and implementation would further limit the County's vendor pool.
* 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.