Butte County Grand Jury • 2005-2006

Butte County Grand Jury Members Ivor Thomas Foreman Paradise Michael Coates Foreperson Pro Tempore Paradise

412 pages

Findings and Recommendations 29 findings

F1
There is a lack of being able to track or identify transactions / payments received from other departments that collect fees / funds. 2. The Town of Paradise appears to be overly dependant on property tax for revenue. 3. The Town of Paradise receives limited sales tax revenue. 4. The town has restricted funds for staffing, maintenance, and improvements to infrastructure. 5. Town employees salaries have lagged compared to nearby communities. 6. There is no central cashier position to track or identify transactions/payments received from other departments that collect fees/funds.
Related Recommendations (1)
R1
The Town of Paradise should consider creating a Central Cashier position for the Finance Department that would collect and process all fees and monies for the Town of Paradise. 2. Additional emphasis should be placed on economic development to reduce dependence on property tax for revenue. 3. The Town of Paradise should make an effort to pay its employees wages that are more competitive with nearby communities.
F2
All animal control agencies have concerns for low-cost spay and neuter clinics.
No recommendations for this finding
F3
Animal welfare is top priority by all animal control agency staff.
No recommendations for this finding
F4
All facilities are in need of updating or replacement for animal needs and staffing needs (excluding N.W.S.P.C.A).
No recommendations for this finding
F5
All animal control agencies have been operating in inadequate facilities.
No recommendations for this finding
F6
Community support enhances the success of all animal shelters. PASH is an excellent example of this.
No recommendations for this finding
F7
Butte County residents need to assume more responsibility for their pets to help curtail the overpopulation.
No recommendations for this finding
F8
Hours of operation between shelters lack standardizing for public access.
Related Recommendations (1)
R5
Have all shelters work together to establish consistent hours and days of operation.
F9
ADA accessibility is limited (excluding N.W.S.P.C.A).
Related Recommendations (1)
R6
All shelters need to evaluate compliance with ADA standards for accessibility and parking.
F10
There appears to be a variety of microchips which can cause a problem in compatibility and identification of pets.
Related Recommendations (1)
R2
All Butte County animal shelters should try to standardize the microchip process.
F11
There is no single agency that oversees or inspects the shelters.
Related Recommendations (1)
R3
Local animal control agencies need to establish an oversight committee to aid in maintaining healthy and disease free facilities.
F12
The communication system for Butte County animal control officers needs improvement.
No recommendations for this finding
F13
The City of Chico has no dedicated per parcel fee for animal control.
Related Recommendations (1)
R4
We recommend that City of Chico investigate the possibility of a parcel fee or a measure as approved by voters to assist in animal control needs. A-9 BUTTE COUNTY WIDE REPORTS : 2005/06 BUTTE COUNTY GRAND JURY FINAL REPORT
F14
There are employees in key positions close to retirement who are antagonistic and disruptive to the workplace or are unqualified for the positions they hold.
Related Recommendations (5)
R9
The City should make every effort to accommodate an employee once the determination of; “fit to return to work” has been made by both the city and employee’s medical consultants.
R11
Rotate professional medical consultants to evaluate personnel suitability to “return to work issues.”
R12
Subject to observing the, “Meet and Confer” requirement with the unions consider revisions to the MOU and Personnel Policy and Procedure Manuals to clarify the progressive discipline process.
R13
The City should institute comprehensive training for employees and managers in progressive discipline, unlawful workplace harassment, and workplace violence preventions, to avoid unnecessary litigation and related expenses. This training should include the new “City of Oroville Unlawful Workplace Harassment Policy and Complaint Procedure” and “Workplace Violence Prevention Policy” adopted by the City Council on 2/21/2006.
R14
Probationary employees should be closely monitored and evaluated to avoid later employment issues.
F15
Butte County Code does not require a review of contracts by the Auditor- Controller, only that all contracts are forwarded to his office.
No recommendations for this finding
F16
Contracts, such as the solar contract, have been executed without a properly encumbered source of funds or collateralized long term debt.
No recommendations for this finding
F17
County departments that are connected to the solar panels have had significant increases in utility costs when factoring in ISF transfers to pay for the Treasury “GAP loan.”
No recommendations for this finding
F18
County departments are frequently not provided final budget detail for review before a final, adopted budget is approved by the Board of Supervisors. A-87 and ISF charges are frequently much higher in the final budget than in the Proposed Budgets.
No recommendations for this finding
F19
Butte County’s methods for tracking and justifying indirect charges are inconsistent, poorly documented. The methods and tools for tracking charges by A-87 departments vary greatly from department to department. This inconsistency could jeopardize grant funding eligibility due to A-87 requirements for justification and consistency of indirect charges.
Related Recommendations (1)
R16
The Butte County Board of Supervisors should consider allocating additional funding for aggressive audit sampling and review of the following items for a minimum of the next three years (these items need not be completed by the November 30th due date or under the same cover as the normal, annual audit): A. payroll and timekeeping data including, but not limited to, policies and procedures related to billing for indirect costs, proper crediting of accruals and payments of vacation/sick leave/furlough, B. refunds given for Development Services land use or building permits and related impact fees, C. refunds and disbursements given for what are referred to, but not necessarily legally defined as, trust accounts held by Butte County, D. legally defensible collateralization of all financial obligations owed by Butte County that extend beyond a single fiscal year, and a legally defined debt limit that includes authorizing California Codes or Regulations.
F20
Butte County’s methods for tracking employees’ time worked and eligible leave is inconsistent. Butte County policy regarding time card tracking has not been fully updated to reflect the demands of the Kronos Workforce Timekeeping system. Additional controls are needed to ensure consistent implementation of County policy and to verify the integrity of the payroll data, at time of payment through the Pentamation system. Current practices create the opportunity for fraud.
Related Recommendations (1)
R16
The Butte County Board of Supervisors should consider allocating additional funding for aggressive audit sampling and review of the following items for a minimum of the next three years (these items need not be completed by the November 30th due date or under the same cover as the normal, annual audit): A. payroll and timekeeping data including, but not limited to, policies and procedures related to billing for indirect costs, proper crediting of accruals and payments of vacation/sick leave/furlough, B. refunds given for Development Services land use or building permits and related impact fees, C. refunds and disbursements given for what are referred to, but not necessarily legally defined as, trust accounts held by Butte County, D. legally defensible collateralization of all financial obligations owed by Butte County that extend beyond a single fiscal year, and a legally defined debt limit that includes authorizing California Codes or Regulations.
F21
Account codes used for tracking budget detail in the Pentamation database are unique to Butte County, are poorly documented, and are currently frequently changed without notice. This has created, and will continue to create, many obstacles to Butte County’s employees managing their own department budget detail and expenditures.
No recommendations for this finding
F22
Current Butte County policy does not require or guarantee any consistent allocations of Proposition 172 funding to be distributed to any single Butte County defined public safety agency. Both County contributions and Proposition 172 contributions to the defined public safety agencies has varied significantly from year to year, making it difficult to build, prioritize and maintain quality public safety programs that are not funded by grants.
No recommendations for this finding
F23
The current practice of transferring Proposition 172 funds from the public safety account to the General Fund masks the final allocations and expenditures. This practice has created mistrust among departments that receive these funds. County departments have previously requested an accounting of Proposition 172 MOE allocations and have been denied that request. E-5 6 THE BUTTE COUNTY GRAND JURY: 2005/06 BUTTE COUNTY GRAND JURY FINAL REPORT
No recommendations for this finding
F24
Policies, procedures, desk manuals, and training have not been adequately kept up to date in all organizational units within the Butte County Auditor-Controller’s office. Existing desk manuals inappropriately contain security pass codes for access to financial information. Documentation prepared for a specific employee in the Cost Section could be construed as harassing or discriminatory.
No recommendations for this finding
F25
Posting of expenditures and receipts in the Pentamation system has been slow, inaccurate, and inconsistent. Journals of financial transactions have not been consistently available to affected departments in a timely fashion. This has caused difficulty for departments in managing their budgets.
No recommendations for this finding
F26
Between July 1, 2003 and May 3, 2006, David Houser consumed more than half of the Auditor-Controller’s combined budget units 533 (Memberships) and 543201 (Transportation & Travel/ Outside Purchase) for his memberships, car and cell phone allowance, and trips to conferences. These costs have not been a direct benefit to Butte County or County employees.
No recommendations for this finding
F27
The majority of the employees of the Auditor-Controller’s office have had no professionally standardized training related to government accounting during their employment by Butte County. Consequently, implementation of Generally Accepted Accounting Principles and GASB guidelines have been erratic. Fiscal policies are made by the Auditor’s employees in the moment as the need arises without prior communication to affected County departments.
No recommendations for this finding
F28
The working conditions found in the Auditor’s office appear to be safety, health, and fire hazards.
Related Recommendations (1)
R15
An ergonomics assessment should be performed for each staff member and appropriate workstations should be installed in the Auditor-Controller’s office.
F29
Many of the responsibilities of the Auditor-Controller are being transferred to other Butte County departments, narrowing the scope of his responsibilities. California Penal Code 927 states, “a grand jury may, and when requested by the Board of Supervisors shall, investigate and report upon the needs for increase or decrease in salaries of the County-elected officials. A copy of such report shall be transmitted to the Board of Supervisors.”
No recommendations for this finding

Additional Recommendations 3

These recommendations are not explicitly linked to specific findings.

Conclusions 3

Commendations 19

No Responses Found 4

Government entities assigned to respond to this report. No response documents have been linked in our database.

Butte County Auditor-Controller Elected County Office
Butte County Board of Supervisors Elected County Office
Butte County County Clerk-Recorder Elected County Office
County of Butte Agency