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Accept the Follow-Up Review Report on the Probation Department's Juvenile Trust Fund & Juvenile Ward Fund Audit Report Issued on May 24, 2016
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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 that the Board of Supervisors accept the Follow-Up Review Report on the Probation Department's Juvenile Trust Fund & Juvenile Ward Fund Audit Report Issued on May 24, 2016.
SUMMARY AND DISCUSSION:
In accordance with the Internal Audit Division Fiscal Year 2016/17 Audit Plan, the ACO conducted a follow-up review on the Probation Department's Juvenile Trust Fund & Juvenile Ward Fund Audit Report Issued on May 24, 2016. That Report focused on Probation's internal controls over cash receipts, disbursements, its policies and procedures, and client intake processes in place for juvenile's during the fiscal years ended June 30, 2015 and 2014. The ACO determined the internal controls were not adequate to ensure management's goals and objectives are accomplished in accordance with Chapter 2, ?275(a) of the Welfare and Institutions Code. As a result, the May 2016 Report offered several recommendations to improve collection processes and strengthen controls over client cash payments. The ACO follow-up was limited to reviewing actions taken, as of April 27, 2017, to implement the recommendations from the Report.
The ACO follow-up indicated the Probation Department fully implemented six recommendations and is in the process of implementing three recommendations. It should be noted the three partially implemented recommendations are due to the resolution authorizing a twelve-month moratorium on the assessment and collection of Post-Notice Custody Fees, Juvenile Detention Facility Support Fees and New Foundations Program Support Fees.
FINANCIAL IMPACT:
The acceptance of the audit report has no financial impact.
ALTERNATIVES:
The Boa...
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