Marin County Grand Jury
• 2024-2025
An Analysis of the Use and Oversight of County Purchase Cards
⚠️ 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 10 findings
F1
The administration and oversight of the CAL-Card Program in the County of Marin is decentralized and jointly administered by two departments which results in an inconsistent and variable application of oversight and controls. This has led to a lack of clarity and accountability.
Related Recommendations (1)
R1
By December 31, 2024 the Board of Supervisors should direct the office of the County Executive Officer to transfer the responsibility for the operation, oversight, and training of the CAL-Card system in the County of Marin to the Department of Finance.
F2
The integrity of the CAL-Card Program would be more adequately safeguarded if the Department of Finance is given complete authority and responsibility to administer all aspects of the CAL-Card Program.
Related Recommendations (1)
R2
By December 31, 2024 the Board of Supervisors should direct the office of the Chief Executive Officer to provide the Department of Finance with the appropriate staffing levels and resources to fulfill the administrative responsibilities of Marin County’s CAL- Card system. By March 31, 2025, the Marin County Department of Finance should:
F3
The Department of Finance does not currently have adequate resources to administer all aspects of the CAL-Card Program.
Related Recommendations (1)
R3
Begin using the automated Human Resources system to document all initial and annual training, and attestation for the use of CAL-Cards.
F4
Although the CAL-Card Policy Manual requires that no one person should perform more than one part of any purchasing transaction, there are violations of this policy.
Related Recommendations (1)
R4
Set a timeline for the review and update of the CAL-Card Policy Manual.
F5
The County of Marin’s initial and continuing training program for CAL-Card users and their supervisors is inadequate.
Related Recommendations (1)
R5
Create a method to ensure that a preferential governmental price is obtained when CAL- Cards are used for travel.
F6
There is no structured process by which the County of Marin is guaranteed preferential government pricing when CAL-Cards are used.
Related Recommendations (1)
R6
Set up an audit system to monitor travel expenses and adherence to the County travel policy.
F7
There is a lack of rigor in the County of Marin for retrieving and closing cards when there is a change in the job status of the cardholder.
Related Recommendations (1)
R7
Implement the “Notice of Non-Compliance”, currently being developed, to document, track, and remedy violations in CAL-Card processes.
F8
There currently is no formal procedure to document and retain records concerning the training of CAL-Card Approving Officials or card users.
Related Recommendations (1)
R8
In conjunction with the Department of Human Resources, set up an automatic notice to the appropriate person in the Department of Finance whenever a cardholder’s job status changes.
F9
The County of Marin does not require that employees annually attest to having reviewed the rules of CAL-Card use and that they understand that violations of the policy can lead to disciplinary action.
No recommendations for this finding
F10
The County of Marin does not exercise consistent oversight to assure that purchases are being made consistent with the CAL-Card Policy Manual and with existing contracts for competitively bid goods and services.
No recommendations for this finding
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
County of Marin
Agency