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Accept the Auditor-Controller's Internal Audit Division's Compliance Audit of the Probation Department's Juvenile Trust Fund and Juvenile Ward Welfare Fund
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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 accept the Compliance Audit of the Probation Department's (Probation) Juvenile Trust Fund and Juvenile Ward Welfare Fund.
SUMMARY:
Pursuant to Welfare Institutions Code (WIC) ?275(b), the ACO completed the Probation Juvenile Trust Fund and Juvenile 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 Department's books and accounts for the Juvenile Trust Fund (Fund 247) and Juvenile Ward Welfare Fund (Fund 035) from July 1, 2015 through June 30, 2024. Based on the audit, the ACO determined both the Juvenile Trust Fund and the Juvenile Ward Welfare Fund are in compliance with WIC ?276 and ?873.
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 For example, California Assembly Bill (AB) 177 and AB 1869 repealed the authority of counties to collect a range of administrative fees and/or costs for criminal defendants. These changes have reduced the amount of activity in the Juvenile Probation Trust Fund and the Juvenile Ward Welfare Fund.
ACO interviewed Probation staff to understand the use and oversight of the Juvenile Trust Fund and the Juvenile Welfare Ward Fund. ACO selected a sample of transactions from each fund to review for compliance with WIC.
The transactions in the Juvenile Probation Trust Fund consisted of daily collections of restitu...
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