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Accept the Compliance Audit of the Probation Department's Juvenile Trust Fund and Ward Welfare Fund; and Approve moving from an annual to a biennial audit beginning with fiscal year ending June 30, 2027
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors:
1. Accept the Probation Juvenile Trust Fund and Ward Welfare Fund Compliance Audit for fiscal year ended June 30, 2025; and
2. Approve moving from an annual to a biennial audit beginning with fiscal year ending June 30, 2027.
SUMMARY:
Pursuant to Welfare Institutions Code (WIC) ?275(b), the ACO completed the Probation Department Juvenile Trust Fund and Ward Welfare Fund Compliance Audit. The audit was conducted in conformance with the Global Internal Audit Standards as developed by the Institute of Internal Auditors.
The objective of the audit was to evaluate Probation's books and accounts for the Juvenile Trust Fund (Fund 247) and Juvenile Ward Welfare Fund (Fund 035) from July 1, 2024 through June 30, 2025. Based on the audit we determined both the Juvenile Trust Fund and the Juvenile Ward Welfare Fund are in compliance with WIC ?276 and ?873.
WIC ?275(b) requires the ACO to conduct an annual audit, or biennially if ordered by the Board of Supervisors upon the recommendation of the ACO. Because there were no expenditures in the Juvenile Ward Welfare Fund for the fiscal year ending June 30, 2025, the ACO recommends changing the frequency of audit from annual to biennial.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
DISCUSSION:
The state has moved away from collecting administrative fees and costs such as the restitution fees and the fees for placing collect phone calls. For example, California Assembly Bill (AB) 177 and AB 1869 repealed the authority of counties to collect a range of administrative fees an...
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