Humboldt County Grand Jury
• 2015-2016
• Agency Response
Best Practices in Purchasing/Procurement
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F5, F8, F10, F11, F12, F14
Findings and Recommendations 7 findings
F4
Page 1
We disagree with this finding. While a stronger, more centralized purchasing system under the supervision of the Auditor-Controller might make more sense for this organization than the current decentralized system that has evolved over decades, the statement that the current system lacks accountability and transparency is not factual.
Related Recommendations (1)
R4
Page 3
has been in part implemented. Revenue Recovery was moved under the supervision of the office of the Treasurer-Tax Collector effective July 1, 2016. The proposal to combine the offices of the Auditor-Controller and Treasurer-Tax Collector will be put to the voters in November. My sense is that the proposed combination will do nothing to improve the efficiency or effectiveness of these financial offices. If Humboldt County has more problems in financial control and accounting than is acceptable, the reason is not due to the design of the financial departments or the attributes of the individuals who lead those departments. The reason is because Humboldt County spends far less on staffing its financial offices than similarly-sized counties in the region. Counties that properly staff their financial departments don’t experience as many of these sorts of problems. No reorganization is going to alter that basic reality.
F6
Page 2
We disagree with this finding. The process of procurement is governed by ordinance in Humboldt County. Our understanding is that the Grand Jury was provided a copy of the procurement ordinance during its research.
No recommendations for this finding
F7
Page 2
We partially agree with this finding. While there is no large centralized purchasing department, our current system has layers of review, including the Auditor-Controller and County Counsel that prevent fraud and illegality.
No recommendations for this finding
F9
Page 2
We disagree with this finding. While there are times when communication within and among departments is less than perfect, a blanket statement that there is a lack of communication countywide is simply untrue. Our managers and employees recognize the importance of good communication and consistently work to improve it.
Related Recommendations (1)
R9
Page 3
requires further analysis but should be implemented when resources become available. Most counties of Humboldt’s size have an internal audit function.
F13
Page 2
We agree with this finding. Our Auditor-Controller’s office is much smaller than those of comparably-sized counties in this region and monitoring contracts for the organization as a whole is beyond our current capabilities.
No recommendations for this finding
F15
Page 2
We partially agree with this finding. A unified, consistent and independent procurement process might be of benefit to the county organization, but the processes currently in place appear to be functional. One should recognize that centralizing all procurement processes would require significant costs in staffing, and one would have to weigh that against all the other competing needs for county resources.
No recommendations for this finding
F16
Page 2
We disagree with this finding. The decision of whether to combine these offices or make an appointed Finance Director is not the responsibility of the Board of Supervisors – that responsibility rests solely with the voting public. Responses to Recommendations:
No recommendations for this finding