Yuba County Grand Jury
2010-2011
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Findings & Recommendations
3 findings
F1:
The Security Housing Unit, opened in 2001, is a modern, clean, self-contained single-story building with 15 single cells.
F2:
During the tour there were shoes and boots in the laundry area that are given to the youths and appeared to be recycled from youth to youth.
F3:
The Juvenile Hall’s surveillance system does not have recording capability. In addition, cameras are needed to provide observation in high security / high liability areas.
Additional Recommendations
3
Not linked to specific findings.
R1:
Maximize the use of the Security Housing Unit by contracting with the California Division of Juvenile Justice and other counties to offset budget shortfalls.
R2:
Ensure that used footwear is properly cleaned and sanitized before being issued to each youth.
R3:
Seek funding to upgrade and install video surveillance equipment that will cover all areas of the facility.
Findings & Recommendations
17 findings
F1:
Annual audits of Yuba County’s financial statements, performed by outside auditing firms, have repeatedly pointed out recurring material weaknesses within the internal controls of the operations of the Auditor-Controller’s office, and corrections to such material weaknesses have not been implemented.
F2:
Trust Funds have not been closed and their monies have not been included in the General Fund or Special Fund Revenue, as required by GASB 34, which was presented in 1998.
F3:
Trust Funds are not electronically entered in the general ledger system.
F4:
The Year End Closing Procedures result in audit adjustments, which are considered a strong indicator of material weakness in internal controls over the financial reporting.
F5:
The “Miscellaneous” account holds millions of dollars which go months without being assigned to the appropriate accounts.
F6:
The general ledger is not set up in a way that financial statements can be printed out electronically.
F7:
Most Departments are prohibited from entering data electronically into the journal entry process.
F8:
The Auditor-Controller has not obtained any form of higher learning achievement since his graduation from Golden Gate University in 1969. 2010-2011 Yuba County Grand Jury Final Report
F9:
The Auditor-Controller has received no training, which has been available, on the existing accounting software.
F10:
In all but one position with the office of the Auditor-Controller, some form of college education is required. But up until June 30, 2010, only the Auditor-Controller has such a college degree.
F11:
The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had not been updated in decades.
F12:
There is no policy & procedures manual detailing how the operations within the Auditor- Controller’s office are to be conducted.
F13:
No internal audits by the office of the Auditor-Controller have been performed in the County departments, other than of the Treasurer.
F14:
The Auditor-Controller’s office has a reputation of being uncooperative.
F15:
In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the Auditor-Controller in Yuba County. Government Code Section 26945.1 allows the BOS to amend their ordinance and require the Auditor-Controller to obtain 40 continuing education credits every two years.
F16:
The Board of Supervisors has limited authority to adequate oversight of the office of the Auditor-Controller, when that office is filled by an elected official.
F17:
A former Assistant Auditor had to provide financial information secretly to various County departments in order for those departments to prepare their financial analyses.
Additional Recommendations
21
Not linked to specific findings.
R1:
Close out the Trust Funds and include those funds electronically into the General Fund or Special Fund Revenue Accounts within the general ledger system.
R2:
Adopt and publish written guidelines that ensure the accurate classification of revenues by type of revenue source.
R3:
Modify each Fund’s chart of accounts to correctly identify the revenue.
R4:
Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the transactions posted to the “Miscellaneous” account to ensure that revenues get posted to the appropriate revenue accounts in a timely fashion.
R5:
Prepare a checklist for the Year End Closing Procedures, which includes direct input from each department and indicates who will perform each procedure and when completion of each procedure is due.
R6:
Electronically enter the data necessary for the electronic preparation of the year end financial statements.
R7:
Allow departments to enter data electronically into the journal entry process. 2010-2011 Yuba County Grand Jury Final Report
R8:
The Board of Supervisors adopt and enforce Government Code Section 26945.1, which requires an Auditor-Controller to obtain 40 hours of continuing education in the accounting field every two years.
R9:
The Auditor-Controller obtain training on the accounting software.
R10:
Hire only applicants whose qualifications meet the job descriptions for those positions within the Auditor-Controller’s office.
R11:
Training and education in the accounting field be offered to the Auditor-Controller’s staff, and the Auditor-Controller encourage the staff to take advantage of the tuition assistance, when available.
R12:
Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be consistent with sections 26945 through 26946 of the California Government Code.
R13:
Prepare a Policy & Procedures Manual outlining how each operation within the office of the Auditor-Controller is to be conducted.
R14:
Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the mandated audits.
R15:
The staff and management of the Auditor-Controller’s office receive customer service training.
R16:
The Board of Supervisors ensure all material weaknesses and significant deficiencies are addressed, resolved and reported to the BOS.
R17:
Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue resolutions requiring that the office of the Auditor-Controller prepare such reports as the BOS deems necessary.
R18:
Pursuant to Government Code Section 26883, the Board of Supervisors implement a rotating schedule requiring the Auditor-Controller to audit or review the accounts and records of at least one County department each year, in order to determine whether there is adequate supervision of accounting practices and consistency in the application of those practices among County departments.
R19:
The Board of Supervisors adopt a resolution, to place on a ballot, the Office of Auditor- Controller as an appointed position pursuant to Government Code sections 24009 (b) or 26980(b).
R20:
The Board of Supervisors direct staff or an independent consultant to investigate and report on the process of establishing the office of Auditor-Controller as an appointed, rather than elected, position.
R21:
The Grand Jury review the office of the Auditor-Controller next year. 2010-2011 Yuba County Grand Jury Final Report
Findings & Recommendations
5 findings
F1:
Members of the Grand Jury found that the food service at MHS is an efficient operation with a tasty, nutritious, varied menu that provides many options to the students who do have an ample opportunity to enjoy their lunch.
F2:
Members of the Grand Jury did not observe any early suspension of service.
F3:
Members of the Grand Jury did not observe any student being denied a meal.
F4:
Students are not readily made aware when a menu item is no longer available.
F5:
Members of the Grand Jury observed students from Virginia School helping the custodial staff in the after lunch clean-up.
Additional Recommendations
4
Not linked to specific findings.
R1:
The Grand Jury commends the Marysville High School Principal, Food Service Manager and staff for performing the difficult task of providing a varied menu and nutritious meals in a first-rate manner.
R2:
The Grand Jury commends the students of Virginia School and MHS custodial staff for their hard work and efforts in the after lunch clean-up.
R3:
If a window runs out of a particular menu item, a sign should be posted to inform students of that fact, i.e. “Item No Longer Available,” or “Sorry, Ran out of this Item, but more choices available at other windows.”
R4:
The Grand Jury recommends that the school principal and Food Services Manager internally address the potential for early suspension of services.
Additional Recommendations
15
Not linked to specific findings.
R1:
Are you a citizen of the United States? Yes No
R2:
Are you eighteen years or older? Yes No
R3:
On July 1, 2007, will you have been a continuous resident of Yuba County for one year? Yes No
R4:
Are you in possession of your natural faculties, of ordinary intelligence, of sound judgment and of fair character? Yes No
R5:
Do you speak, write and understand English? Yes No
R6:
Have you been discharged as a Grand Juror in any court of this State within the last year? Yes No
R7:
Have you ever served as a Grand Juror? Yes No If so, what county and when?
R8:
Have you applied for the Grand Jury in the past? Yes No If so, what year(s)?
R9:
Are you a registered voter? Yes No
R10:
Are you able and willing to define and evaluate issues without expressing personal bias? Yes No
R11:
If you are employed, does your employer know that you are interested in serving on the grand jury, and does he/she under- stand the nature and extent of the duties of a grand juror? Yes No
R12:
Are you capable of and willing to conduct detailed investigations of city and county governmental issues and prepare reports on those issues? Yes No
R13:
Are you currently serving as an elected public official or do you plan to run for public office within the next eighteen months? Yes No
R14:
Are you related to and closely associated with any of the following: Yuba County Superior Court judge? Yes No Current or former elected or appointed public official? Yes No Current or former employee of any local governmental entity? Yes No If yes, please explain:
R15:
As a member of any profession or organization or as a holder of any office, have you ever been suspended, disbarred or otherwise disqualified? Yes No Yuba County Grand Jury – Application 4/1/10 Have you been charged with any of the following: Malfeasance in office Yes No Felony Yes No Misdemeanor (including driving under the influence and reckless driving) Yes No If you answered “yes” to any of the above, please provide details below: Offense City/State Date Penalty Please note that a misdemeanor conviction is not an automatic bar to acceptance of your application. Each case is considered individually and confidentially. VI. CLUBS & ORGANIZATIONS (List any fraternal, civic, professional, service or social organizations to which you have belonged.) VII. GENERAL Other interests, experience, comments or suggestions: Is there anything you would specifically like to accomplish during your tenure on the grand jury? Would you be willing to be the Jury Foreperson? Yes No Yuba County Grand Jury – Application 4/1/10 I hereby certify that the foregoing information is true and correct to the best of my knowledge and belief and is submitted in support of my application for selection as a member of the Yuba County Grand Jury. Executed under penalty of perjury this day of , 20 at , California. Signature of Applicant NOTE All applications to serve as a member of the Yuba County Grand Jury will be subject to investigation by an appropriate law enforcement agency relative to the statutory qualifications for service and any other information that may bear on the prospective Grand Juror’s ability and suitability for service. PLEASE RETURN COMPLETED APPLICATION TO: YUBA COUNTY JURY SERVICES 215 Fifth Street, Suite 200 Marysville, CA 95901 (530) 749-7601 Website: www.yubacourts.org Pursuant to California Rules of Court, rule 989.3 and the Americans with Disabilities Act (ADA), the Superior Court of California, County of Yuba does not discriminate against persons with disabilities. Please advise Jury Services (530) 749-7601 if you will require special accommodations to participate in this application process. Yuba County Grand Jury – Application 4/1/10 Superior Court of California County of Yuba County Superior Court Grand Jury Application Last Name: RECRUITMENT SURVEY INFORMATION Pursuant to California Rules of Court, Rule 10.625, the Jury Commissioner must capture and maintain in a database the following information on prospective grand jurors: Your age range: 18 – 25 26 – 34 35 – 44 45 – 54 55 – 64 65 – 74 75 and over Your Gender: Male Female Your race or ethnicity (you may select more than one category): American Indian or Alaska Native Asian Black or African American Hispanic/Latino Native Hawaiian or other Pacific Islander White Other race or ethnicity (please state): Decline to answer How did you learn about becoming a candidate for grand jury service: Random draw Community Organization Newspaper Received application in the mail Public Meeting Television/radio Other: Nominated by: Yuba County Grand Jury – Application 4/1/10 Past Investigations 2010-2011 Yuba County Grand Jury Final Report This page intentionally left blank 2010-2011 Yuba County Grand Jury Final Report Special Reports 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Board of Supervisor - Salary X Capital Improvement X Consent Agendas X Mail Carrier Safety X Physical Security in Schools X School Meals Program X Sewage Appeals Board X X Tire Waste Program X Youth Project - Runaway Youth X Yuba County - 1997 Flood X Yuba County - Budget Procedures X Yuba County - Office Hours X Yuba County - Ordinances X Yuba Goldfields X Yuba Park X Yuba River Access X X Health & Human Services 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Adult Services X X X X CAL Works X Child Protctive Services X X X X X X X X Day Care Environmental Health X X X X - EH Personnel X - Onsite Sewage X - YSDI X First Five Yuba Commission X Fraud Investigations X Health & Human Services X X X X X X X X X Health Department X X X X X X - Mental Health Services X X - Peach Tree Clinic X X X X Public Guardian X X X 2010-2011 Yuba County Grand Jury Final Report Special Districts 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Browns Valley Irrigation District X Camp Far West Irrigation District X Cemetary District X X Cemetary District - Peoria X Foothill Fire Protection X Levee District 817 X Linda Fire District X Marysville Levee District X Olivehurst PUD - Water X X Olivehurst PUD - Fire X X Olivehurst PUD - Sewer X X Reclamation District 10 X Reclamation District 2103 X Reclamation District 817 X Reclamation District 784 X X X X X X X River Highlands Community Service X X Smartsville Fire Department X Three Rivers Levee Imporvement Authority X Yuba County Water Agency X X X X X X Yuba County Water District X X X Law 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Child Support Services X X X X Municipal Court X X X District Attorney X X X Grand Jury X X X Juvenile Traffice Court X - Victim Witness Juvenile Hall X X X X X X X X X X X X X X X X X X X X Probation X X X X X X Public Defender X Sheriff X X X X X X X X X - Animal Care Services X X X X X X X X - Jail X X X X X X X X X X X X X X X X X X X X X X - Canine X Police Department X - Wheatland Police Department X 2010-2011 Yuba County Grand Jury Final Report County 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Administrative Services X X X X - Airport Enterprise Zone X X - Print Shop X - Information Services X Agriculture X X - Weight & Measures X Assessor X X Auditor / Controller X X Board of Supervisors X X X X X - Clerk of the Board X X X Community Development X X X X X X X X - Building X - Code Enforcement X Clerk/Recorder/Elections X X X X County Administrator X X X County Counsel X X X - Public Administrator X Emergency Services X X X X Library X X Yuba County Airport X Personnel Risk Management X X X X Public Works X X X X X Treasurer/Tax Collector X Veteran Services X X Cities 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 City of Marysville X X X X X X X - Better Improvement District X X - City Administrator/Clerk X - City Council X X Minutes X - Emergency Services X - Levee District X - Fire Department X X X X X - Police Department X X X X X Compliance X Recreation X X X X - Redevelopment Agency X X - Red Light Camera System X - Website X City of Wheatland X X X X X X - City Council X X X X X - City Treasurer X X - Police Department X X X X X 2010-2011 Yuba County Grand Jury Final Report Schools Committee 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 Abraham Lincoln (home) School X Anna McKenney Intermediate X Browns Valley Elementary X District X X Charter School X Dobbins Elementary School X Lindhurst High X Mary Covillaud Elementary X Marysville High Service X Dist X X X X X X X X X X X - Alternative Educaton Program Committee X - Loma Rica Elementary X Office of Education X Olivehurst Elementary X Plumas Elementary X X Regional Career Center - JPTA X X X Wheatland High X X X X Wheatland School District X X X X X - Elementary School District Building Yuba College X X Yuba County Office of Education X X X X 2010-2011 Yuba County Grand Jury Final Report Yuba County Grand Jury Courthouse 215 Fifth Street, Suite 200 Marysville, CA 95901 Phone (520) 749-7341 • Fax (530) 749-7304 Email yubagrandjury@yubacourts.org
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Findings & Recommendations
17 findings
F1:
Annual audits of Yuba County’s financial statements, performed by outside auditing firms, have repeatedly pointed out recurring material weaknesses within the internal controls of the operations of the Auditor-Controller’s office, and corrections to such material weaknesses have not been implemented.
F2:
Trust Funds have not been closed and their monies have not been included in the General Fund or Special Fund Revenue, as required by GASB 34, which was presented in 1998.
F3:
Trust Funds are not electronically entered in the general ledger system.
F4:
The Year End Closing Procedures result in audit adjustments, which are considered a strong indicator of material weakness in internal controls over the financial reporting.
F5:
The “Miscellaneous” account holds millions of dollars which go months without being assigned to the appropriate accounts.
F6:
The general ledger is not set up in a way that financial statements can be printed out electronically.
F7:
Most Departments are prohibited from entering data electronically into the journal entry process.
F8:
The Auditor-Controller has not obtained any form of higher learning achievement since his graduation from Golden Gate University in 1969. 2010-2011 Yuba County Grand Jury Final Report
F9:
The Auditor-Controller has received no training, which has been available, on the existing accounting software.
F10:
In all but one position with the office of the Auditor-Controller, some form of college education is required. But up until June 30, 2010, only the Auditor-Controller has such a college degree.
F11:
The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had not been updated in decades.
F12:
There is no policy & procedures manual detailing how the operations within the Auditor- Controller’s office are to be conducted.
F13:
No internal audits by the office of the Auditor-Controller have been performed in the County departments, other than of the Treasurer.
F14:
The Auditor-Controller’s office has a reputation of being uncooperative.
F15:
In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the Auditor-Controller in Yuba County. Government Code Section 26945.1 allows the BOS to amend their ordinance and require the Auditor-Controller to obtain 40 continuing education credits every two years.
F16:
The Board of Supervisors has limited authority to adequate oversight of the office of the Auditor-Controller, when that office is filled by an elected official.
F17:
A former Assistant Auditor had to provide financial information secretly to various County departments in order for those departments to prepare their financial analyses.
Additional Recommendations
21
Not linked to specific findings.
R1:
Close out the Trust Funds and include those funds electronically into the General Fund or Special Fund Revenue Accounts within the general ledger system.
R2:
Adopt and publish written guidelines that ensure the accurate classification of revenues by type of revenue source.
R3:
Modify each Fund’s chart of accounts to correctly identify the revenue.
R4:
Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the transactions posted to the “Miscellaneous” account to ensure that revenues get posted to the appropriate revenue accounts in a timely fashion.
R5:
Prepare a checklist for the Year End Closing Procedures, which includes direct input from each department and indicates who will perform each procedure and when completion of each procedure is due.
R6:
Electronically enter the data necessary for the electronic preparation of the year end financial statements.
R7:
Allow departments to enter data electronically into the journal entry process. 2010-2011 Yuba County Grand Jury Final Report
R8:
The Board of Supervisors adopt and enforce Government Code Section 26945.1, which requires an Auditor-Controller to obtain 40 hours of continuing education in the accounting field every two years.
R9:
The Auditor-Controller obtain training on the accounting software.
R10:
Hire only applicants whose qualifications meet the job descriptions for those positions within the Auditor-Controller’s office.
R11:
Training and education in the accounting field be offered to the Auditor-Controller’s staff, and the Auditor-Controller encourage the staff to take advantage of the tuition assistance, when available.
R12:
Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be consistent with sections 26945 through 26946 of the California Government Code.
R13:
Prepare a Policy & Procedures Manual outlining how each operation within the office of the Auditor-Controller is to be conducted.
R14:
Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the mandated audits.
R15:
The staff and management of the Auditor-Controller’s office receive customer service training.
R16:
The Board of Supervisors ensure all material weaknesses and significant deficiencies are addressed, resolved and reported to the BOS.
R17:
Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue resolutions requiring that the office of the Auditor-Controller prepare such reports as the BOS deems necessary.
R18:
Pursuant to Government Code Section 26883, the Board of Supervisors implement a rotating schedule requiring the Auditor-Controller to audit or review the accounts and records of at least one County department each year, in order to determine whether there is adequate supervision of accounting practices and consistency in the application of those practices among County departments.
R19:
The Board of Supervisors adopt a resolution, to place on a ballot, the Office of Auditor- Controller as an appointed position pursuant to Government Code sections 24009 (b) or 26980(b).
R20:
The Board of Supervisors direct staff or an independent consultant to investigate and report on the process of establishing the office of Auditor-Controller as an appointed, rather than elected, position.
R21:
The Grand Jury review the office of the Auditor-Controller next year. 2010-2011 Yuba County Grand Jury Final Report
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Findings & Recommendations
7 findings
F1:
California State Law requires the public shall have free and open access to public meetings and recordings.
F2:
No consistent written minutes exist for the Marysville City Council meetings.
F3:
DVD recordings are made of the Marysville City Council meetings.
F4:
Media formats, such as DVDs, degrade over time. Media formats also change. Currently as new technology evolves, there is no procedure in place to ensure successful monitoring and updating of the electronic documents and video recordings.
F5:
There is no dedicated device to be used by the public to view meetings which have been electronically recorded.
F6:
California citizens were denied access to the available recordings of the City Council’s meetings. Grand Jurors however, were provided access.
F7:
The City of Marysville has recently hired a temporary employee to review and transcribe all electronic recorded Council meetings into an outline format. The outline formats are to be presented to the City Council for their review and approval. 2010-2011 Yuba County Grand Jury Final Report
Additional Recommendations
3
Not linked to specific findings.
R1:
Encourage transcribing, by trained staff, the current video recordings into outline form. This will continue to provide a permanent and ready access to the outcome of votes and meeting minutes.
R2:
A designated area within the City Clerk’s office must be made available at all times, with a dedicated device, for the public to view the meeting recordings.
R3:
A policy should be drafted and implemented which will establish procedures to transfer the City Council meeting records and documents to new technology, as it becomes available, as well as monitoring the quality of the existing stored data.
Findings & Recommendations
17 findings
F1:
Annual audits of Yuba County’s financial statements, performed by outside auditing firms, have repeatedly pointed out recurring material weaknesses within the internal controls of the operations of the Auditor-Controller’s office, and corrections to such material weaknesses have not been implemented.
F2:
Trust Funds have not been closed and their monies have not been included in the General Fund or Special Fund Revenue, as required by GASB 34, which was presented in 1998.
F3:
Trust Funds are not electronically entered in the general ledger system.
F4:
The Year End Closing Procedures result in audit adjustments, which are considered a strong indicator of material weakness in internal controls over the financial reporting.
F5:
The “Miscellaneous” account holds millions of dollars which go months without being assigned to the appropriate accounts.
F6:
The general ledger is not set up in a way that financial statements can be printed out electronically.
F7:
Most Departments are prohibited from entering data electronically into the journal entry process.
F8:
The Auditor-Controller has not obtained any form of higher learning achievement since his graduation from Golden Gate University in 1969. 2010-2011 Yuba County Grand Jury Final Report
F9:
The Auditor-Controller has received no training, which has been available, on the existing accounting software.
F10:
In all but one position with the office of the Auditor-Controller, some form of college education is required. But up until June 30, 2010, only the Auditor-Controller has such a college degree.
F11:
The criteria for the office of Auditor-Controller in the Yuba County Ordinance Code had not been updated in decades.
F12:
There is no policy & procedures manual detailing how the operations within the Auditor- Controller’s office are to be conducted.
F13:
No internal audits by the office of the Auditor-Controller have been performed in the County departments, other than of the Treasurer.
F14:
The Auditor-Controller’s office has a reputation of being uncooperative.
F15:
In 1966, the BOS adopted Ordinance No. 298, which outlined the qualifications for the Auditor-Controller in Yuba County. Government Code Section 26945.1 allows the BOS to amend their ordinance and require the Auditor-Controller to obtain 40 continuing education credits every two years.
F16:
The Board of Supervisors has limited authority to adequate oversight of the office of the Auditor-Controller, when that office is filled by an elected official.
F17:
A former Assistant Auditor had to provide financial information secretly to various County departments in order for those departments to prepare their financial analyses.
Additional Recommendations
21
Not linked to specific findings.
R1:
Close out the Trust Funds and include those funds electronically into the General Fund or Special Fund Revenue Accounts within the general ledger system.
R2:
Adopt and publish written guidelines that ensure the accurate classification of revenues by type of revenue source.
R3:
Modify each Fund’s chart of accounts to correctly identify the revenue.
R4:
Strive to eliminate the use of the “Miscellaneous” account, and do a monthly review of the transactions posted to the “Miscellaneous” account to ensure that revenues get posted to the appropriate revenue accounts in a timely fashion.
R5:
Prepare a checklist for the Year End Closing Procedures, which includes direct input from each department and indicates who will perform each procedure and when completion of each procedure is due.
R6:
Electronically enter the data necessary for the electronic preparation of the year end financial statements.
R7:
Allow departments to enter data electronically into the journal entry process. 2010-2011 Yuba County Grand Jury Final Report
R8:
The Board of Supervisors adopt and enforce Government Code Section 26945.1, which requires an Auditor-Controller to obtain 40 hours of continuing education in the accounting field every two years.
R9:
The Auditor-Controller obtain training on the accounting software.
R10:
Hire only applicants whose qualifications meet the job descriptions for those positions within the Auditor-Controller’s office.
R11:
Training and education in the accounting field be offered to the Auditor-Controller’s staff, and the Auditor-Controller encourage the staff to take advantage of the tuition assistance, when available.
R12:
Amend sections 2.43.010 and 2.43.020 of the Yuba County Ordinance Code to be consistent with sections 26945 through 26946 of the California Government Code.
R13:
Prepare a Policy & Procedures Manual outlining how each operation within the office of the Auditor-Controller is to be conducted.
R14:
Pursuant to Government Code Sections, the Office of the Auditor-Controller perform the mandated audits.
R15:
The staff and management of the Auditor-Controller’s office receive customer service training.
R16:
The Board of Supervisors ensure all material weaknesses and significant deficiencies are addressed, resolved and reported to the BOS.
R17:
Pursuant to Government Code Sections 26882-26886, the Board of Supervisors issue resolutions requiring that the office of the Auditor-Controller prepare such reports as the BOS deems necessary.
R18:
Pursuant to Government Code Section 26883, the Board of Supervisors implement a rotating schedule requiring the Auditor-Controller to audit or review the accounts and records of at least one County department each year, in order to determine whether there is adequate supervision of accounting practices and consistency in the application of those practices among County departments.
R19:
The Board of Supervisors adopt a resolution, to place on a ballot, the Office of Auditor- Controller as an appointed position pursuant to Government Code sections 24009 (b) or 26980(b).
R20:
The Board of Supervisors direct staff or an independent consultant to investigate and report on the process of establishing the office of Auditor-Controller as an appointed, rather than elected, position.
R21:
The Grand Jury review the office of the Auditor-Controller next year. 2010-2011 Yuba County Grand Jury Final Report