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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.

Mendocino County Grand Jury • 1999-2000

City of Ukiah

3 pages

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⚠️ 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 8 findings

F1 Page 2

The 1998-99 audit of the City’s financial statements supports our finding that the City is apparently financially sound and its fiscal affairs are well managed. Response (City of Ukiah): Concur with findings

F2 Page 2

The City’s General Fund supports those departments and functions which are generally not supported by fees for service. Some of the City’s departments provide services which receive income (e.g., sports and recreation). Although these revenues offset some of the operational costs, they do not entirely support the departments. Special funds are created for special purposes, government grants and for services that are supported by fees. Response (City of Ukiah): Concur with findings 2 1999-2000 Mendocino County Grand Jury Final Report

F3 Page 3

The City budget and accounting system, in addition to the General Fund, include 79 separate funds. Although many of these funds are mandated by state and federal funding sources, many were created by the City for special purposes. Several of the funds are no longer active. Response (City of Ukiah): Concur with findings

F4 Page 3

As a result of the proliferation of funds, a complete analysis of the total budget for most City departments requires assembling the data from several funding categories. For example, there are fifteen separate funds that relate to the sewer system, sanitation district and the disposal site. A clear financial picture of the Public Utilities Department is not easily determined. The published City Budget does not include departmental summaries. Response (City of Ukiah): Concur with findings

F5 Page 3

Likewise, the overall revenues and expenditures for the City are not presented except in pie-chart format (pages ES-40 and 41 of the 1999-2000 Budget). Response (City of Ukiah): Overall revenues and expenditures for the city are presented as totals on the “Fund Summary” schedules as well as in the pie-chart format.

F6 Page 3

The City has managed to operate successfully in recent years without the need to increase its permanent staff, although there has been a marked increase in temporary, seasonal and part-time employees. The number of permanent staff has declined from 160 in 1996 to 156 in 2000; during the same time frame the temporary and part-time staff has risen from 76 to 109. Much of this increase is accounted for by the expansion of community services offered, especially in the Day Camp and Sports programs, which are seasonal. Response (City of Ukiah): Concur with findings.

F7 Page 3

The City maintains a complete set of job descriptions for all key employees. Some, however, have not been updated recently (e.g., the job description for the Director of Community Development was last revised in March 1978). Response (City of Ukiah): Concur with findings.

F8 Page 3

The City’s Employees’ Manual is both current and comprehensive. Although the Manual’s Harassment Policy includes sexual orientation, it is absent from the section on Equal Opportunity. Response (City of Ukiah): Concur with findings. 1999-2000 Mendocino County Grand Jury Final Report 3

Recommendations 4

R1
Page 2

To facilitate understanding by the general public and the City Council, the Finance Director should prepare an Executive Summary that addresses the overall financial health of the City. This summary could combine the General Fund with all other funds. In a similar fashion, each department’s budget should include a summation of all revenue sources and spending categories.
R2
Page 2

All inactive funds should be discontinued.
R3
Page 2

Sexual orientation should be included in the non-discriminatory wording in the Equal Opportunity section of the Employees’ Manual. Response (City of Ukiah): The City of Ukiah will add “sexual orientation” to the non-discriminatory elements currently listed in Section 2.02 Equal Employment Opportunity of its Employee’s Manual. Sexual orientation is currently included in the City’s Harassment Policy and in the Equal Opportunity Employment statement at the bottom of each vacancy recruitment the City posts.
R4
Page 2

All job descriptions should be reviewed periodically. Response (City of Ukiah): City of Ukiah job descriptions are reviewed periodically in a number of instances, which include: recruitment to fill a job vacancy; request for reclassification of a specific position; when duties of a job change; or when legal changes occur. The Personnel Department is staffed by one employee, therefore other duties and responsibilities take priority over the review of job descriptions until one of the above instances occurs, or as time allows. Comment Although the number of temporary, seasonal and part-time employees (109) seems unusually high at first glance, all of these positions may well be justified. Response Required Ukiah City Council Response Requested Ukiah City Manager 4 1999-2000 Mendocino County Grand Jury Final Report