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⚠️ 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
The District lacks adequate internal accounting controls sufficient to ensure against misappropriation.
Related Recommendations (1)
R1
The District should establish adequate internal accounting controls, as identified in this report, to ensure verification of the District’s finances against waste or misappropriation of District assets.
F2
Since 2008, the District’s finances have not been audited in accordance with generally accepted auditing standards, as required by law.
Related Recommendations (1)
R2
The county auditor should conduct an immediate audit of the District’s financial statements and conduct all future annual audits of the District’s finances, as required by law.
F3
The District has not adopted or implemented personnel policies compliant with the Firefighters Procedural Bill of Rights Act with respect to punitive actions against full-time firefighter employees, and District staff lacks knowledge of the Act’s requirements.
Related Recommendations (1)
R3
The District should adopt policies and practices compliant with the Firefighters Procedural Bill of Rights Act and provide training to all staff regarding the Act’s requirements.
F4
The District has failed to timely review and update as appropriate District governance policies.
Related Recommendations (1)
R4
The District should comprehensively review and update as appropriate all District governance policies, including the District’s Master Plan. 30
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
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R5The Sacramento Local Agency Formation Commission should conduct a Municipal Services Review of the District and evaluate the viability of consolidating the District’s fire and emergency services with anotherfire district.