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Extraído del Informe Consolidado
Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.
Colusa County Grand Jury
• 2024-2025
Inspection of the Colusa County Jail
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 5 findings
F1
Page 14
- The City has chosen to implement new purchasing procedures selectively; however, from information gathered within Grand Jury interviews, the current procedures are not in compliance with the applicable public procurement thresholds under CUPCCAA.
F2
Page 14
– City of Colusa is registered as a CUPCCAA entity, but CUPCCAA procurement methods and thresholds are not being followed. Direction to City staff from management appears to be ineffectual.
F3
Page 14
- The City’s accounting and procurement procedures are outdated and inefficient. Current financial reporting is vague, lacks sufficient detail, and is largely unusable for informed decision-making. There is consensus that the process suffers from a lack of transparency regarding accounts, fund allocations, and account balances.
F4
Page 14
– The City’s check-writing and disbursement procedures lack a formalized approval process, and there is insufficient clarity regarding control measures and signatory authority roles, which raises concerns about accountability and oversight.
F5
Page 14
– Lack of detailed minutes from City Council meetings and poor quality of video/voice recordings leads to further lack of transparency.
Recommendations 5
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R1Page 14– The Grand Jury recommends adopting and making public, “City Accounting and Procurement Procedures” (Accounting Manual) as an adopted resolution.
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R2Page 14– The Grand Jury recommends that the City of Colusa visit CUPCCAA guidelines and implement a training procedure for all staff and mandatory training for new hires and include into your existing Accounting Directive. Training is available through the State Controllers website. A CUPCCAA approved list of prequalified contractors (bondable) is to be created and posted on the City of Colusa website. This will need to be maintained annually per CUPCCAA guidelines. _____________________________________________________________________________ COLUSA COUNTY CIVIL GRAND JURY FINAL REPORT | 2024-2025 5
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R3Page 15– The Grand Jury recommends that the City of Colusa update accounting software to a more user- friendly software and applicable to a City Account system/process. Generate reports and present them monthly to the City Council (fund balances and forecast budget).
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R4Page 15– The Grand Jury recommends a process to be created and implemented as follows. ● Creation and implementation of a “Check Request” form to accompany any purchase order request and processing of a check. o Cost accounting (coding) for project/purchase reference o Mandatory 2 part signature. ▪ 1 – City Treasurer ▪ 2 – Mayor and/or Pro Tem Mayor ● January of each fiscal year, new updated signatory cards are filed and recorded with the bank of use. This needs to be done immediately and the removal of any past Council members that are presently assigned signatory capabilities.
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R5Page 15– The Grand Jury recommends the City Council approves and directs an upgraded Audio/Visual system be purchased and implemented for improved public information and participation.