File #: 18-1644    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 12/10/2018 In control: Auditor-Controller
On agenda: 12/18/2018 Final action: 12/18/2018
Title: Auditor-Controller Management and Accounting Review Update
Attachments: 1. Staff Report, 2. Assessment of Management and Accounting with Follow-up Responses

 

To:                                                  Board of Supervisors

 

From:                             Auditor/Controller                     

 

Agenda Section:  Departmental                                                                                    

 

SUBJECT:

title

Auditor-Controller Management and Accounting Review Update

end

 

RECOMMENDATION(S):

Recommendation

That the Board of Supervisors:

1.                     Receive the staff report on activities identified in the Auditor-Controller Management and Accounting Practices report prepared by Craig Goodman, Certified Public Accountant.

 

Body

SOURCE OF FUNDING:

1100 General Fund

 

DISCUSSION:

On June 19, 2018 your Board received a report from Craig Goodman, Certified Public Accountant (CPA) entitled the Auditor-Controller Assessment of Management and Accounting Practices and Processes.  On this date, your Board directed staff to return in 6 months to provide an update on this report.  Today’s report contains responses to Mr. Goodman’s recommendations and focuses on the follow-up and actions taken since the original report came to your Board.

 

FINANCIAL IMPACT:

Staff costs associated with the preparation of this update were included in the Fiscal Year 2018-19 budget. The tax loss reserve fund was utilized to cover the initial expense of the report developed by Mr. Goodman, CPA. Implementation of some of the recommendations may require an additional financial investment.

 

This agenda item supports your Board’s Strategic Framework, safeguarding the public trust by managing resources to ensure sustainability of services.

 

OTHER AGENCY INVOLVEMENT:

None.

 

ALTERNATIVES TO STAFF RECOMMENDATIONS:

Board Discretion.

 

ATTACHMENTS:

Assessment of Management and Accounting with Follow-up Responses

 

PREVIOUS ACTION/REFERRAL:

Board Order No.: I-1                     

Meeting of: June 19, 2018