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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.

Amador County Grand Jury • 2010-2011

Amador County Health And Human Services

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Findings and Recommendations 12 findings

F1 Page 11
Audit reports for 2006, 2007, 2008 and 2009 report significant financial shortcomings. (See Auditors report at http://www.ione-ca.com/home/ione/financials.htm) (Facts #1, 6)
No recommendations for this finding
F2 Page 11
Required Bank reconciliations have not been made in the last two years. (See Auditors report at http://www.ione-ca.com/home/ione/financials.htm) (Facts 2 b., 6 and 12)
No recommendations for this finding
F3 Page 11
Cash transfers between accounts are not properly documented as required. (Facts 2 c., 6 and 12)
No recommendations for this finding
F4 Page 11
Monthly Treasurer Reports have not been prepared since 2003. (Fact 4 b., 6 and 12)
No recommendations for this finding
F5 Page 11
The City Treasurer, who is under the direction of the City Council, has failed to prepare monthly bank reconciliations as required by Ordinance. (Fact 3 b, 6 and 12)
No recommendations for this finding
F6 Page 11
The fact monthly treasurer reports are not currently being prepared means the City Council does not have sufficient information in order to make intelligent financial decisions.( Fact 6)
No recommendations for this finding
F7 Page 11
The City of Ione's General Plan is being used to justify expenditures at a growth rate that has not been realized. (Fact 6, 11)
No recommendations for this finding
F8 Page 11
The General Plans annual status report has not been reported. (Fact 12)
No recommendations for this finding
F9 Page 11
The City is outspending its current income and has been heavily dipping into the LAIF account. (Fact 2, 6)
No recommendations for this finding
F10 Page 11
At the current rate of depletion the LAIF account will be fully depleted in the next year or two. ( Fact 2, 6)
No recommendations for this finding
F11 Page 11
When the LAIF account is fully depleted the City will be unable to meet current obligations from current revenue. (Fact 2, 6)
No recommendations for this finding
F12 Page 11
The failure to reconcile bank statements promptly enhances the possibility that embezzlement would go undetected.
No recommendations for this finding