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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.
⚠️ 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 9 findings
F1
Page 50
The Galt City Council misused its appointive power.
F2
Page 61
The Grand Jury finds that an electorate, kept unaware by a district that fails to “give light” to its actions, cannot properly evaluate the performance of district personnel. These 47 Sacramento County Grand Jury June 30, 2003 voters elect boards to oversee the operation of the district. The board in turn hires a general manager to manage the district. It is the close relationship between the board and the general manager that has potential for misuse of district funds. We find that the use of district credit cards may enable the misuse of district funds; however, it is the culture within the district that permits the abuse. District managers and board members should be aware of what is and what is not proper. Golf at district expense is not proper. Expensive restaurant meals charged to the district is not proper. Increasing the retirement benefits to a level primarily given to public safety personnel to benefit a retiring general manager is not proper.
F3
Page 62
Some written practices and policies, which vary from district to district, may be outdated.
F4
Page 53
What authority determines which water district industry conferences directors will attend? When more than one director attends a conference, what justification is needed to provide for more than one participant?
F5
Page 53
What practices exist for directors’ travel? Please provide a copy.
F6
Page 53
When was the last travel audit performed on your district? Please provide a copy of that audit.
F7
Page 53
Are directors attending water industry conferences required to submit reports to the water district? Is the report written or oral? Is the item placed on the district’s meeting agenda?
F8
Page 53
What is the district’s policy on the acceptance of gifts by district directors and staff personnel? Please provide a copy of the policy.
F9
Page 53
What is the district’s policy on the payment of overtime to management personnel? Please provide a copy of that policy. After reviewing the responses, Grand Jurors interviewed the general managers and/or directors to elicit additional information. The following is a summary of what the Grand Jury found: Carmichael Water District Carmichael Water District is an urban water supply serving 11,063 customers in the Carmichael area with a population of 40,000 in a 6 square mile area. Water sources include 9 ground water wells (37%) and surface water supplied from the American River (63%). The average monthly rate for unlimited water is $39.80 for one connection of a ½ acre or less. The district’s operating budget for 2002-2003 is $7.9 million. The general manager’s annual salary is $100,614 and the assistant manager’s annual salary is $82,000. The district’s written response to questions by the Grand Jury:
Recommendations 14
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R1Page 50The Galt City Council should follow its own resolutions in effect at the time a course of action is pursued. In this case, Galt should transact business by using its appointive power by proper quorum vote. In the alternative, the Galt City Council should correct any inconsistencies in its own resolutions prior to pursuing a course of action.
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R1aPage 61The district should provide to auditors all district policies and procedures before an audit is performed. Auditors should verify that all disbursements made during the year comply with the district’s procedures. The audit should include a random sampling of travel expense reports, including credit card usage.
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R1bPage 61The Sacramento County Director of Finance should schedule regular, selective reviews of district audit reports for completeness and financial impact on ratepayers, and report any anomalies to the respective water district board of directors.
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R1cPage 61The California State Government Code Section 2609 should be amended to eliminate Section 2609(f) providing for audits to be performed less frequently than once a year. The code should require all districts to perform annual audits.
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R1dPage 61The California State Legislature should enact a statute requiring the State Controller to independently verify accuracy and completeness of district audits.
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R2Page 61Auditors should confirm water districts’ compliance with IRS rules, that all income is being reported, that boards actively oversee payments to management, and that all financial records are maintained for at least five years.
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R2bPage 62Expenses submitted for reimbursement or charges on district credit cards that exceed California State per diem allowances or that do not fall within permitted district expense policies should be disallowed, published on the district’s Web site and discussed at the next board meeting.
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R3Page 61In an effort to obtain a thorough and professional annual audit, auditors should be changed every three years.
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R4Page 61To increase public awareness of district activities and to provide easy access to this information, public water districts should establish and maintain a Web site with links to their audit report, district travel policies and travel expenses.
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R5Page 61Notices of public hearings for rate increases should be clear and concise enabling customers to understand easily the reasons and justifications for such increases.
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R6Page 66That the safety of students be recognized by including the school resource officers program in the budgets of the San Juan Unified School District, the Elk Grove Unified School District and the Center Unified School District for 2003-2004. Sacramento County Grand Jury June 30, 2003 Commendation The Sheriff’s Department’s fiscal support of the SRO program in 2002-2003 in the unincorporated areas is recognized as positive and necessary.
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R7Page 51Are directors attending water industry conferences required to submit reports to the water district? Is the report written or oral? Is the item placed on the district’s meeting agenda?
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R8Page 51What is the district’s policy on the acceptance of gifts by district directors and staff personnel? Please provide a copy of the policy.
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R9Page 51What is the district’s policy on the payment of overtime to management personnel? Please provide a copy of that policy. After reviewing the responses, Grand Jurors interviewed the general managers and/or directors to elicit additional information. The following is a summary of what the Grand Jury found: Carmichael Water District Carmichael Water District is an urban water supply serving 11,063 customers in the Carmichael area with a population of 40,000 in a 6 square mile area. Water sources include 9 ground water wells (37%) and surface water supplied from the American River (63%). The average monthly rate for unlimited water is $39.80 for one connection of a ½ acre or less. The district’s operating budget for 2002-2003 is $7.9 million. The general manager’s annual salary is $100,614 and the assistant manager’s annual salary is $82,000. The district’s written response to questions by the Grand Jury: