FINAL REPORT - San Bernardino Superior Court

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Attachment #1 Limited Scope Performance Audit of the Finances of the City of Victorville Prepared for the 2011-2012 San Bernardino County Grand Jury By Harvey M. Rose Associates, LLC 1390 Market Street, Suite 1150 San Francisco, CA 94102 (415) 552-9292 http://www.harveyrose.com May 15, 2012
May 15, 2012 Ted Burgnon, Foreman and Members of the 2011-12 San Bernardino County Grand Jury 351 North Arrowhead Avenue, Room 200 San Bernardino, CA 92415-0243 Dear Foreman Burgnon and Members of the 2011-12 San Bernardino County Grand Jury: Harvey M. Rose Associates, LLC is pleased to present this Limited Scope Performance Audit of the Finances of the City of Victorville. The audit includes a review of the City’s finances and related activities. This performance audit was conducted in accordance with Government Auditing Standards, December 2011 Revision, by the U.S. Government Accountability Office, Comptroller General of the United States, as modified by directives from the Grand Jury to ensure investigative integrity. It contains five principal findings with recommendations to improve the City’s overall financial condition; manage inter-fund borrowing and restricted funds; oversee complex capital projects including power plant and hangar development; and, administer bond expenditures. The performance audit relied, in part, on the results of forensic audit activities conducted by previous San Bernardino County grand juries. We appreciate being provided with the opportunity to serve the Grand Jury during your term. We are available to assist you further on this matter or any other investigation that you believe may be appropriate. Respectfully submitted, Stephen Foti Principal
Page 1 and 2: FINAL REPORT COUNTY OF SAN BERNARDI
Page 3 and 4: EDITORIAL COMMITTEE From left to ri
Page 5 and 6: Honorable Ronald M. Christianson, P
Page 7 and 8: 2011-2012 GRAND JURY SAN BERNARDINO
Page 9 and 10: TABLE OF CONTENTS 2011-2012 GRAND J
Page 11 and 12: CITIES/SPECIAL DISTRICTS COMMITTEE
Page 13 and 14: 2011‐2012 San Bernardino County G
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Page 25 and 26: Executive Summary Harvey M. Rose As
Page 27 and 28: Executive Summary year to prevent b
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Page 31 and 32: Executive Summary purposes that dir
Page 33 and 34: Introduction Harvey M. Rose Associa
Page 35 and 36: Introduction Victorville was establ
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Page 41 and 42: Introduction The SCLAA operated und
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Page 47 and 48: Section 1: Financial Condition Cash
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Section 2: Inter-fund Loans and Use
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3. Power Plant Developments Th
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Section 3: Power Plant Developments
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Section 4: SCLA Hangar Development
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Section 5: SCLAA Bond Expenditures
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2011-2012 San Bernardino County Gra
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COUNTY COMMITTEE Back row: Darrell
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2011‐2012 San Bernardino County G
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HUMAN SERVICES COMMITTEE Back row:
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LAW AND JUSTICE COMMITTEE COUNTY OF
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RESPONSE ACCOUNTABILITY COUNTY OF S
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FINAL REPORT - San Bernardino Superior Court

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