📋
Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Shasta County Grand Jury
• 2015-2016
coverages, shared facilities, and availability of excess capacity to serve customers of other agencies, among many
⚠️ 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 6 findings
F1
Page 57
Audit Committee" and "Membership and Officers" Policies and Procedures as they relate to the role of the Grand Jury and the RFP process. The Chairperson of the Board of Supervisors, as one of the Joint Audit Committee Co-
F2
Page 57
Chairs, is not including the Grand Jury Foreperson as the other Co-Chair, as required. The Board of Supervisors failed to adhere to County Policy 6-101 when it did not ensure
F3
Page 57
competitive procurement requirements were followed for a multi-year contract for audit services. The Auditor-Controller failed to follow Joint Audit Committee Policies and Procedures and
F4
Page 57
County Policy 6-101 by not issuing a Request for Proposal for a multi-year contract for audit services, or providing justification for not doing so. The Auditor-Controller maintains a fraud hotline accessible only by the Auditor Controller
F5
Page 57
and one other staff member in his office, allowing the possibility for selective complaint (tip) investigation. The telephone number for the fraud hotline is not posted or available on the Shasta County
F6
Page 57
web page or the associated Auditor-Controller Office's page, making it difficult for employees or the public to report fraud via the hotline number. 48
Recommendations 6
-
R1Page 58The Grand Jury recommends the Board of Supervisors immediately requests the Joint Audit Committee to adhere to its "Functions of the Joint Audit Committee" and "Membership and Officers" policies and procedures.
-
R2Page 58The Grand Jury recommends the Board of Supervisors instructs its Chair, as Co-Chair of the Joint Audit Committee, to actively engage the Grand Jury Foreperson as an equal Co- Chair of the Joint Audit Committee of each new Grand Jury empanelment and on a regular basis throughout each term.
-
R3Page 58The Grand Jury recommends the Board of Supervisors adheres to County Policy 6-101. The Grand Jury recommends the Auditor-Controller follow the Joint Audit Committee
-
R4Page 58Policies and Procedures as well as County Policy 6-101 when negotiating a new contract for audit services.
-
R5Page 58The Grand Jury recommends the Auditor-Controller work with the County Executive Officer to develop a fraud hotline voicemail messaging system that ensures that all fraud hotline messages are simultaneously and independently forwarded to both the County Executive Officer and Auditor-Controller, no later than August 31, 2016.
-
R6Page 58The Grand Jury recommends the Auditor-Controller and County Executive Officer ensure that the fraud hotline telephone number is displayed in a prominent location on the Shasta County website and in all county employee facilities no later than August 31, 2016.