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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.
Madera County Grand Jury
• 2023-2024
Auditor/Controller Department Key to Achieving Excellence in County Government 2223-04
⚠️ 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 7 findings
F1
The MCGJ recommends that the A/C Department return to a robust utilization and application of the Risk Assessment worksheet to all County entities, with implementation by November 1, 2023.
No recommendations for this finding
F2
The MCGJ finds that County departments and activities planned to receive an audit in the Annual Audit Schedule in many cases do not align with County activities previously designated in the Risk Assessment worksheets, resulting in many high-risk designated activities remaining unaudited.
No recommendations for this finding
F3
The MCGJ finds that when in-depth internal audits are performed by the A/C Department, value-added Findings and Recommendations are made to management affording opportunities to improve the effectiveness and efficiency of government operations.
No recommendations for this finding
F4
The MCGJ finds that since the dissolution of the Internal Audit Committee as originally created by the BOS Resolution 2016-315, public visibility, and awareness of internal audit publications is minimized, thereby resulting in a clouded transparency of government operations.
No recommendations for this finding
F5
The MCGJ finds the County did not sufficiently understand and test the capability of NEOGOV’s payroll program to deliver reliable and accurate payroll services to the employees of Madera County, resulting in payroll errors for many County employees. 166
No recommendations for this finding
F6
The MCGJ finds that the County and NEOGOV did not provide sufficient training necessary to implement the new payroll system effectively and efficiently, thereby compounding payroll and reporting errors.
No recommendations for this finding
F7
The MCGJ finds that the reputation of the Audit Controllers department was compromised resulting from the undue burden of the payroll conversion to NEOGOV, thereby adversely impacting the A/C Department’s ability to fully execute the wide range of its responsibilities.
No recommendations for this finding