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Extraído del Informe Consolidado

Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.

Nevada County Grand Jury • 2007-2008

Nevada City Government Reason for Investigation Nevada City (City) is a California General Law City (California

9 pages

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⚠️ 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.

Findings 12 findings

Records management policy and procedures, based on State guidelines, are now in place, including a records destruction schedule.

All boxes and stacks of records and mail have been examined and properly filed.

The Municipal Code documentation is now complete and current.

All new documents are filed properly in a timely manner.

Record digitization has yet to begin. Conclusions City records management has been significantly improved.

Automated collection processes are in place for water, sewer and other receivables. This includes automation of late payment and shut-off notices.

Transient Occupancy Tax receipts are being monitored on a trend basis.

The City is now in compliance with Government Accounting Standards Bulletin 34 (GASB 34).

The Finance Manager meets regularly with the Finance Committee, and with the City Council on financial matters, as needed.

F10

A new auditing firm has completed the most recent annual audit and has provided a substantive management letter to the City Council.

F11

All City departments now prepare annual budgets.

F12

A five-year projection of general and special fund revenues and grants has recently been completed. Conclusions

Recommendations 3

R1

The City should continue the improved practices in the management of current records.
R2

The City should establish and complete digital storage of archived records to facilitate access by city staff and the public. Finances Last year’s Jury report concluded that the City’s financial management practices and record keeping were inadequate and lacked proper oversight and meaningful audits.
R3

The interim City Manager and the new City Manager should take care to assure that the Finance Manager is not overloaded with too many responsibilities and that backup is provided to cover absences. City Council Oversight Among the issues identified in last year’s Jury report: • Apparently the Council had never conducted a comprehensive performance evaluation of the City Manager. • The Council’s accommodation of the City Clerk, to assure performance of the City Clerk duties, after that person was relieved of the Office Operations Supervisor duties, did not appear to be working. • The City had contracted with the same auditing firm for the past 14 years for an annual audit of the City’s finances. Comprehensive audits were not performed. Only one Audit Management Letter had been located from the past seven years. Summarizing the conclusions, last year’s Jury report stated “It is evident the City has been suffering from a lengthy chronic malady and has become the victim of institutionalized inertia. Whatever the cause of the City’s difficulties, it is inescapable that ‘the buck stops’ with the City Council”.

Conclusions 9

CL1 Page 3

The City’s financial operations are significantly improved with major progress having been made toward instituting modern financial practices.
CL2 Page 5

The City is developing needed policies and procedures.
CL3 Page 5

With the addition of responsibility for human resources, there is a very real risk of overloading the Financial Manager.
CL4 Page 6

The City Council has become more involved in the City’s business and appears to have assumed a greater level of responsibility and accountability.
CL5 Page 7

The engagement of a new audit firm is welcome and was long overdue.
CL6 Page 7

The City Clerk function is currently being performed adequately.
CL7 Page 7

The level of financial oversight by the City Council appears appropriate.
CL8 Page 2

City records management has been significantly improved.
CL9 Page 4

It appears that the City Clerk duties are now being performed adequately.