Sacramento County Grand Jury
• 2009-2010
• Agency Response
Southgate Recreation & Park District Sacramento Grand Jury 2009-2010 Survey of Independent Special Districts Response
⚠️ 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 5 findings
F1
Page 1
0 ISD directors perform valuable service at minimal cost. However, this survey reveals inconsistent behaviors regarding compliance with sound management practices.
Related Recommendations (1)
R1
Page 1
1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. Response: The District performed a review of the District’s Policy Manual in August, 2009 and will continue to administer periodic reviews.
F2
Page 1
0 Some ISDs grant monetary awards for education and training; many have inadequate evaluation of employees’ degrees and certificates.
Related Recommendations (1)
R2
Page 1
1 All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement. Response: The District does not make direct monetary awards for educational achievement.
F3
Page 1
0 ISD pension awards and Other Post Employment Benefits (OPEB) have increased markedly in the last decade. Some of these awards are unfair and unsustainable. 1
Related Recommendations (1)
R3
Page 2
1 All ISDs should adopt pension and OPEB plans that are fair, affordable and sustainable. Response: The District has adopted fair and sustainable retirement and OPEB plans.
F4
Page 2
0 The majority of the ISDs surveyed in this study are neglecting their fiduciary responsibility to taxpayers and ratepayers by excessive use of no-bid purchasing.
Related Recommendations (1)
R4
Page 2
1 Every ISD in Sacramento County should establish and adhere to a goal of minimizing no-bid purchasing. Essentially all purchases except utilities and emergency construction should be by contracts awarded to the lowest responsive responsible bidders. Response: The District believes that obtaining the best possible price is important. The District’s Policy Manual provides specific guidelines for purchases.
F5
Page 2
0 ISDs have not consistently conducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
Page 2
1 All ISDs must complete and file the required annual Independent Financial Audit. Response: The District completes and files the required annual Independent Financial Audit. 2