📋
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.
Lassen County Grand Jury
• 2011-2012
Honey Lake Valley Resource Conservation District
⚠️ 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 2 findings
F1
Accounting Overview: Observati.Qn - prior to year 20 I 0-11, the accounting system of the District consisted of a single entry, checkbook program (Quicken). No conventional financial statements were produced and the District had never been audited. In 2010-11 a double-entry system (Quickbooks program) was established. A CPA from Chester, California was hired to summarize the accounting records including preparation of payroll and monthly financial statements. This CPA service contributed to more accurate records and provided independent oversight offinancial transactions. The Board of Directors also contracted for the first time audit of the books (year ended June 30, 2011).
F2
Fraud Policy: Observation - the District has no formal written fraud policy. Recommendatiorl - the purpose of a fraud policy is to develop controls that will aid in the detection and prevention of fraud against the District. The policy would include: scope actions constituting fraud - investigation responsibilities confidentiality - reporting procedures - tennination 26 Red. Flag Regulations: Obs~rvation - in response to the growing problem of identity theft, the Federal Trade Commission (FTC) adopted new regulations entitled "Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003; Final Rule" (Red Flag Regulations). Under the Red Flag Regulations, "creditors" with "covered accounts" must adopt an "Identity Theft Prevention Program" that complies with these new regulations. The Red Flag Regulations became effective May 1, 2009.
Recommendations 2
-
R8Page 22- Use of Personal Vehicles for Work - It is recommended that documented training be given to all Probation employees on the County Policy for the use of personal vehicles in the work place. It is also recommended that a written departmental policy be developed for on-call employee vehicle use after normal duty hours. Response: The recommendation will be implemented during fiscal year 2012-13.
-
R9Page 22- Staff Meetings - It is recommended that regular staff meetings be hard scheduled to provide ongoing training and the dissemination of information. Response: The recommendation will be implemented during fiscal year 2012-13.