Sacramento County Grand Jury
• 2009-2010
• Agency Response
To: Rosemary Kelley, Foreperson and all other members of the 2009-2010 Sacramento Grand Jury Upon receipt of this Grand
⚠️ 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 5 findings
F1
Page 1
0 ISD directors perform valuable service at minimal cost. However, this survey reveals inconsistent behaviors regarding compliance with sound management practices.
Related Recommendations (1)
R1
Page 1
1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. Response: Orangevale Recreation & Park District is in the process of reviewing and revising the District’s Personnel Manual and Operational Policies and Procedures Manual. The revision should be approved October 2010.
F2
Page 1
0 Some ISD’s grant monetary awards for education and training; many have inadequate evaluation of employees’ degrees and certificates.
Related Recommendations (1)
R2
Page 1
1 All ISD’s should encourage education and training, but should not make direct monetary (cash) awards for educational achievement. Response: Currently our district does not participate in this activity.
F3
Page 2
0 ISD pension awards and Other Post Employment Benefits (OPEB) have increased markedly in the last decade. Some of these awards are unfair and unsustainable.
Related Recommendations (1)
R3
Page 2
1 All ISD’s should adopt pension and OPEB plans that are fair, affordable and sustainable.
F4
Page 2
0 The majority of the ISD’s surveyed in this study are neglecting their fiduciary responsibility to taxpayers and ratepayers by excessive use of no-bid purchasing.
Related Recommendations (1)
R4
Page 2
1 Every ISD in Sacramento County should establish and adhere to a goal of minimizing no-bid purchasing. Essentially all purchases except utilities and emergency construction should be by contracts awarded to the lowest responsive responsible bidder. Response: Our District follows the guidelines set forth in the Uniform Public Construction Cost Accounting Act (UPCCAA) for purchases and contracts.
F5
Page 3
0 ISD’s have not consistently conducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
Page 3
1 All ISD’s must complete and file the required annual Independent Financial Audit. Response: The Independent Financial Audit and the Financial Transactions Report are both filed electronically with the State of California.