Score: +2
(4/0/2)
Sacramento County Grand Jury
• 2013-2014
Investigation:
Published: October 01, 2014
12 pages
⚠️ 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 4 findings
F1
The District lacks adequate internal accounting controls sufficient to ensure against misappropriation.
Related Recommendations (1)
R1
The District should establish adequate internal accounting controls, as identified in this report, to ensure verification of the District’s finances against waste or misappropriation of District assets.
F2
Since 2008, the District’s finances have not been audited in accordance with generally accepted auditing standards, as required by law.
Related Recommendations (1)
R2
The county auditor should conduct an immediate audit of the District’s financial statements and conduct all future annual audits of the District’s finances, as required by law.
F3
The District has not adopted or implemented personnel policies compliant with the Firefighters Procedural Bill of Rights Act with respect to punitive actions against full-time firefighter employees, and District staff lacks knowledge of the Act’s requirements.
Related Recommendations (1)
R3
The District should adopt policies and practices compliant with the Firefighters Procedural Bill of Rights Act and provide training to all staff regarding the Act’s requirements.
F4
The District has failed to timely review and update as appropriate District governance policies.
Related Recommendations (1)
R4
The District should comprehensively review and update as appropriate all District governance policies, including the District’s Master Plan. 30
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
-
R5The Sacramento Local Agency Formation Commission should conduct a Municipal Services Review of the District and evaluate the viability of consolidating the District’s fire and emergency services with anotherfire district.
Agency Responses 4
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.
▶
Herald Fire Protection District
September 29, 2014
•
7 pages
• 8 responses
•
Score: +1
(+1, 0, 0)
View Details ▾
8 responses to findings and recommendations
F1
The District lacks adequate internal accounting controls sufficient to ensure against misappropriation.
Response: Unknown
Score: 0
</b> The Grand Jury has identified a number of areas in which the District's internal accounting controls appear deficient to ensure against misappropriation of funds. Notably, the Grand Jury has not identified any actual misappropriation and, to date, actual instances of misappropriation of funds or resources have not been demonstrated to the Board. Based on circumstances unforeseen at the time that the Grand Jury Report issued, it has been exceedingly difficult for the Board to conduct an in-depth inquiry and develop a full understanding of the nature of the District's internal accounting co...
R1
The District should establish adequate internal accounting controls, as identified in this report, to ensure verification of the District’s finances against waste or misappropriation of District assets.
Response: Unknown
Score: 0
The Board agrees with Recommendation 1 and, as described above, is moving toward implementation. Upon receipt of the audit and recommendations of Richardson & Company, the Board will provide a comprehensive update to the Grand Jury. C.
Finding 2:
Since 2008, the District's finances have not been audited in accordance with generally accepted auditing standards, as required by law. <b>
F2
Since 2008, the District’s finances have not been audited in accordance with generally accepted auditing standards, as required by law.
Response: Unknown
Score: 0
</b> The Board shares the Grand Jury's concern relating to the thoroughness and quality of past audits of the District's finances. The Board does not, itself, possess the necessary financial expertise to determine whether the audits that it has received since 2008 have met generally accepted auditing standards, but based on interactions that the Board has had with its prior auditing firm since the issuance of the Grand Jury Report, the Board is deeply concerned that prior audits may not have met the requisite standards. D. <b>Recommendation 2:</b> The county auditor should conduct an immediate...
R2
The county auditor should conduct an immediate audit of the District’s financial statements and conduct all future annual audits of the District’s finances, as required by law.
Response: Unknown
Score: 0
The District would welcome an immediate audit, and future audits, by the County. However, the District has received conflicting information regarding the prospect that the County will perform a financial audit. Immediately after issuance of the Grand Jury Report, the District contacted the County Finance Department regarding whether it was willing and able to conduct such an audit, and was advised that this is not a service that the County was able to provide at this time. The County advised the District that it would be necessary for the District to continue to procure its audits independentl...
F3
The District has not adopted or implemented personnel policies compliant with the Firefighters Procedural Bill of Rights Act with respect to punitive actions against full-time firefighter employees, and District staff lacks knowledge of the Act’s requirements.
Response: Agree
Score: +1
The Board shares the Grand Jury's concern that its policies and procedures, including personnel policies and procedures, are not fully up-to-date and may be vague or deficient in clearly setting forth how the District will comply with all State and federal personnel laws and regulations. The Board concurs that its prior (now resigned) administrative staff may have lacked knowledge of important personnel laws and regulations. The Board also acknowledges the District's obligation to comply, in appropriate circumstances, with the Firefighter's Bill of Procedural Rights. The Board is determined to...
R3
The District should adopt policies and practices compliant with the Firefighters Procedural Bill of Rights Act and provide training to all staff regarding the Act’s requirements.
Response: Unknown
Score: 0
Shortly after the issuance of the Grand Jury Report, the Board formally instructed its administrative staff to form a committee to develop a comprehensive set of updated and legally compliant policies and procedures. Unfortunately, before this important committee was impaneled, the administrative staff resigned. Now that the Board has a qualified interim Fire Chief in place and is in the process of seeking and hiring an administrative assistant, it is a first order of business for the Board that the District proceed with the impaneling of its policy committee. The Board intends to direct staff...
F4
The District has failed to timely review and update as appropriate District governance policies.
Response: Unknown
Score: 0
As set forth in the above
R4
The District should comprehensively review and update as appropriate all District governance policies, including the District’s Master Plan. 30
Response: Unknown
Score: 0
With competent administrative staff in place to support the Board's development of updated governance policies, the Board fully intends to comply with this Recommendation of the Grand Jury. The Board also agrees that, given the recent history of the District, it is an appropriate juncture at which to revisit the District's Master Plan to ascertain where the Plan requires updating so it can support the Board in setting a course for the long term effectiveness of the District in meeting the needs of the community it serves. III. CONCLUSION The past several years have presented profound challenge...
▶
Herald Fire Protection District
September 29, 2014
•
7 pages
• 8 responses
•
Score: +1
(+1, 0, 0)
View Details ▾
8 responses to findings and recommendations
F1
The District lacks adequate internal accounting controls sufficient to ensure against misappropriation.
Response: Unknown
Score: 0
</b> The Grand Jury has identified a number of areas in which the District's internal accounting controls appear deficient to ensure against misappropriation of funds. Notably, the Grand Jury has not identified any actual misappropriation and, to date, actual instances of misappropriation of funds or resources have not been demonstrated to the Board. Based on circumstances unforeseen at the time that the Grand Jury Report issued, it has been exceedingly difficult for the Board to conduct an in-depth inquiry and develop a full understanding of the nature of the District's internal accounting co...
R1
The District should establish adequate internal accounting controls, as identified in this report, to ensure verification of the District’s finances against waste or misappropriation of District assets.
Response: Unknown
Score: 0
The Board agrees with Recommendation 1 and, as described above, is moving toward implementation. Upon receipt of the audit and recommendations of Richardson & Company, the Board will provide a comprehensive update to the Grand Jury. C.
Finding 2:
Since 2008, the District's finances have not been audited in accordance with generally accepted auditing standards, as required by law. <b>
F2
Since 2008, the District’s finances have not been audited in accordance with generally accepted auditing standards, as required by law.
Response: Unknown
Score: 0
</b> The Board shares the Grand Jury's concern relating to the thoroughness and quality of past audits of the District's finances. The Board does not, itself, possess the necessary financial expertise to determine whether the audits that it has received since 2008 have met generally accepted auditing standards, but based on interactions that the Board has had with its prior auditing firm since the issuance of the Grand Jury Report, the Board is deeply concerned that prior audits may not have met the requisite standards. D. <b>Recommendation 2:</b> The county auditor should conduct an immediate...
R2
The county auditor should conduct an immediate audit of the District’s financial statements and conduct all future annual audits of the District’s finances, as required by law.
Response: Unknown
Score: 0
The District would welcome an immediate audit, and future audits, by the County. However, the District has received conflicting information regarding the prospect that the County will perform a financial audit. Immediately after issuance of the Grand Jury Report, the District contacted the County Finance Department regarding whether it was willing and able to conduct such an audit, and was advised that this is not a service that the County was able to provide at this time. The County advised the District that it would be necessary for the District to continue to procure its audits independentl...
F3
The District has not adopted or implemented personnel policies compliant with the Firefighters Procedural Bill of Rights Act with respect to punitive actions against full-time firefighter employees, and District staff lacks knowledge of the Act’s requirements.
Response: Agree
Score: +1
The Board shares the Grand Jury's concern that its policies and procedures, including personnel policies and procedures, are not fully up-to-date and may be vague or deficient in clearly setting forth how the District will comply with all State and federal personnel laws and regulations. The Board concurs that its prior (now resigned) administrative staff may have lacked knowledge of important personnel laws and regulations. The Board also acknowledges the District's obligation to comply, in appropriate circumstances, with the Firefighter's Bill of Procedural Rights. The Board is determined to...
R3
The District should adopt policies and practices compliant with the Firefighters Procedural Bill of Rights Act and provide training to all staff regarding the Act’s requirements.
Response: Unknown
Score: 0
Shortly after the issuance of the Grand Jury Report, the Board formally instructed its administrative staff to form a committee to develop a comprehensive set of updated and legally compliant policies and procedures. Unfortunately, before this important committee was impaneled, the administrative staff resigned. Now that the Board has a qualified interim Fire Chief in place and is in the process of seeking and hiring an administrative assistant, it is a first order of business for the Board that the District proceed with the impaneling of its policy committee. The Board intends to direct staff...
F4
The District has failed to timely review and update as appropriate District governance policies.
Response: Unknown
Score: 0
As set forth in the above
R4
The District should comprehensively review and update as appropriate all District governance policies, including the District’s Master Plan. 30
Response: Unknown
Score: 0
With competent administrative staff in place to support the Board's development of updated governance policies, the Board fully intends to comply with this Recommendation of the Grand Jury. The Board also agrees that, given the recent history of the District, it is an appropriate juncture at which to revisit the District's Master Plan to ascertain where the Plan requires updating so it can support the Board in setting a course for the long term effectiveness of the District in meeting the needs of the community it serves. III. CONCLUSION The past several years have presented profound challenge...
▶
Sacramento Local Agency Formation Commission
September 03, 2014
•
2 pages
• 2 responses
•
Score: 0
(+1, 0, -1)
View Details ▾
2 responses to findings and recommendations
F4
The District has failed to timely review and update as appropriate District governance policies.
Response: Agree
Score: +1
As part of the Municipal Service Review, Sacramento LAFCo will review the District's governance policies and the District's Master Plan, however, it is not LAFCo's responsibility to develop or approve those policies or its Master Plan. LAFCo's do not have regulatory control over its affected agencies. LAFCo's primary purpose for Municipal Service Reviews is to evaluate whether or not service providers are providing adequate levels of service. The District Board of Directors is responsible for District Policies and Master Planning. Peter Brundage, Executive Officer; Donald J. Lockhart AICP, Ass...
R5
The Sacramento Local Agency Formation Commission should conduct a Municipal Services Review of the District and evaluate the viability of consolidating the District’s fire and emergency services with anotherfire district.
Response: Will Not Implement
Score: -1
Sacramento LAFCo has commenced the Municipal Service Review (MSR) for the Herald Fire Protection District. As part of the MSR, Sacramento LAFCo will evaluate the viability of reorganization/consolidating Herald Fire Protection District with another fire protection district and also provide assistance to the District to help correct the deficiencies as outlined by the Sacramento Grand Jury in the event reorganization/consolidation is not feasible. Respectfully Submitted, SACRAMENTO LOCAL AGENCY FORMATION COMMISSION limme Ryel Jimmie Yee, Chair Sacramento LAFCo Peter Brundage, Executive Officer;...
▶
Sacramento Local Agency Formation Commission
September 03, 2014
•
2 pages
• 2 responses
•
Score: 0
(+1, 0, -1)
View Details ▾
2 responses to findings and recommendations
F4
The District has failed to timely review and update as appropriate District governance policies.
Response: Agree
Score: +1
As part of the Municipal Service Review, Sacramento LAFCo will review the District's governance policies and the District's Master Plan, however, it is not LAFCo's responsibility to develop or approve those policies or its Master Plan. LAFCo's do not have regulatory control over its affected agencies. LAFCo's primary purpose for Municipal Service Reviews is to evaluate whether or not service providers are providing adequate levels of service. The District Board of Directors is responsible for District Policies and Master Planning. Peter Brundage, Executive Officer; Donald J. Lockhart AICP, Ass...
R5
The Sacramento Local Agency Formation Commission should conduct a Municipal Services Review of the District and evaluate the viability of consolidating the District’s fire and emergency services with anotherfire district.
Response: Will Not Implement
Score: -1
Sacramento LAFCo has commenced the Municipal Service Review (MSR) for the Herald Fire Protection District. As part of the MSR, Sacramento LAFCo will evaluate the viability of reorganization/consolidating Herald Fire Protection District with another fire protection district and also provide assistance to the District to help correct the deficiencies as outlined by the Sacramento Grand Jury in the event reorganization/consolidation is not feasible. Respectfully Submitted, SACRAMENTO LOCAL AGENCY FORMATION COMMISSION limme Ryel Jimmie Yee, Chair Sacramento LAFCo Peter Brundage, Executive Officer;...
No Responses Found 1
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County of Sacramento
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