FINAL REPORT - San Bernardino Superior Court
FINAL REPORT - San Bernardino Superior Court
FINAL REPORT - San Bernardino Superior Court
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2011‐2012 <strong>San</strong> <strong>Bernardino</strong> County Grand Jury Final Report<br />
CITY OF VICTORVILLE<br />
BACKGROUND<br />
The City of Victorville (Victorville) and its finances were brought to the attention of the Grand<br />
Jury in spring of 2009. Many interviews and hours have been devoted to provide accurate<br />
information on this issue.<br />
The review of Victorville’s finances was outside the scope of the Grand Jury’s expertise.<br />
Assistance was requested in order to provide a professional review and determination regarding<br />
Victorville’s finances.<br />
A forensic audit was conducted originally. In order to complement and enhance the information<br />
previously provided, a performance audit was recommended by the Grand Jury. Harvey M. Rose<br />
& Associates, LLC, was contracted to conduct the performance audit.<br />
The focus of the audit concerned five specific topics:<br />
1. The Financial Condition of the City of Victorville<br />
2. Inter-fund Loans and Use of Restricted Funds<br />
3. Power Plant Developments<br />
4. Southern California Logistics Airport (SCLA) Hangar Developments<br />
5. Southern California Logistics Airport Authority (SCLAA) Bond Expenditures<br />
The audit report and recommendations (Attachment #1) are incorporated by reference into the<br />
Final Report.<br />
Responding Agency Recommendations Due Date<br />
City Manager, Victorville Section 1: 1.1 through September 29, 2012<br />
Section 5:5.7<br />
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