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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.
El Dorado County Grand Jury
• 2014-2015
EL Dorado County Grand Jury 2014-2015 Putting Political Gain Above What's Right for the County Case Gj-14-12 The Grand
⚠️ 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 7 findings
F1
The Auditor/Controller is ultimately responsible for the Cost Allocation Plan. The Auditor/Controller had full knowledge that the state would disallow reimbursement if the Cost Allocation Plan were not corrected, and he had full knowledge of the impact that this loss of reimbursement would have on the county’s fiscal situation. As soon as the State Controller raised the specter of this loss of reimbursement, the Auditor/Controller should have convened a work group of appropriate staff to resolve this issue.
F2
The Auditor/Controller willfully refused to prepare a complete Cost Allocation Plan. In doing so he failed to protect the fiscal integrity of the County.
F3
The Auditor/Controller delays or refuses to make payments for reasons of personal and political motivation.
F4
The Board of Supervisors has not ensured the independence of the outside audit of the county’s financial statements.
F5
The Auditor/Controller willfully fails to comply with Ordinance Code sections 3.16.130 and 3.16.140.
F6
The Auditor/Controller allows personal relationships to interfere with his management of his staff.
F7
The Auditor/Controller is guilty of harassment and disrespectful conduct toward employees of both the county and other entities.
Recommendations 5
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R1The Board of Supervisors should establish an Audit Committee as recommended by the Government Financial Officers Association.
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R2The duties of the Audit Committee should include proposing the outside auditor and coordinating the outside audit.
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R3The Board of Supervisors should give the Grand Jury the opportunity to participate with the Audit Committee in the selection of the outside auditor, as required by existing policy B-9.
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R4The Board of Supervisors should require the Auditor/Controller to comply with all of its duly adopted ordinances.
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R5The District Attorney should investigate the allegations and findings in this report to determine whether the Auditor/Controller should be removed from office and should consider impaneling a criminal grand jury for that purpose. RESPONSES Responses to both findings and recommendations in this Report are required by law in accordance with California Penal Code §933 and §933.05. Address responses to: The Honorable Suzanne N. Kingsbury Presiding Judge of the El Dorado County Superior Court 1354 Johnson Blvd. South Lake Tahoe, CA 96150 This Report has been provided to the El Dorado County District Attorney for review, to the El Dorado County Auditor/Controller for response and to the El Dorado County Board of Supervisors for response. The Presiding Judge of the El Dorado County Superior Court additionally requests that the responses be sent electronically as a Word or PDF file to facilitate the economical and timely distribution of such responses. Please email responses to the El Dorado County Grand Jury at: [email protected]