Report 2014-122 Recommendation 2 Responses

Report 2014-122: Ross Valley Sanitary District: The Board and Management Have Only Recently Begun to Address Significant Weaknesses in the District's Financial and Administrative Functions (Release Date: April 2015)

Recommendation #2 To: Ross Valley Sanitary District

The district should strengthen its financial and administrative policies to make it clear that the activities of approving invoices, recording invoices, preparing checks, and reconciling bank statements to the district's records should be performed by separate individuals.

Annual Follow-Up Agency Response From April 2017

Complete. Codified in Accounting and Payroll Procedure, "Accounts Payable Processing"

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

We reviewed the district's policy and agree that the new procedures address our recommendation.


1-Year Agency Response

Standard procedure now. Draft Revenue/Cash Balance Management Policy is pending Board consideration.

California State Auditor's Assessment of 1-Year Status: Pending


6-Month Agency Response

This is Standard practice currently. New Financial Practices and Controls Policy will codify the practice. This new Policy should be adopted by July 2016.

California State Auditor's Assessment of 6-Month Status: Pending


60-Day Agency Response

This is Standard practice currently. New Financial Practices and Controls Policy will codify the practice. This new Policy should be adopted by September 2015.

California State Auditor's Assessment of 60-Day Status: Pending


All Recommendations in 2014-122

Agency responses received are posted verbatim.