Report 2022-301 Recommendation 5 Responses
Report 2022-301: Judicial Branch Procurement: Although Four Superior Courts We Reviewed Generally Met Procurement Requirements, Glenn County Superior Court Needs to Significantly Improve Its Procurement Practices (Release Date: January 2023)
Recommendation #5 To: Superior Court of California, County of Glenn
To ensure that payments are appropriate, Glenn should, by July 2023, develop and enforce policies for approving payments. The policy should require separation of duties to prevent staff from approving their own purchases.
1-Year Agency Response
In June 2023, Glenn developed and enforced policies for approving payments. The policy requires separation of duties to prevent staff from approving their own purchases. In March 2024, Glenn added a provision to the policy specifically requiring purchases for the CEO to be reviewed and approved by the Presiding Judge in order to ensure separation of duties for purchases for the CEO.
- Completion Date: June 2023
- Response Date: March 2024
California State Auditor's Assessment of 1-Year Status: Fully Implemented
Glenn County provided the relevant evidence to demonstrate that it developed and enforced policies for approving payments, including requiring separation of duties to prevent staff from approving their own purchases.
6-Month Agency Response
For payments, the Fiscal Technician prepares (parks) the document in SAP, the CEO signs it and the Fiscal and Administrative Services Manager posts it. The only deviation to this is when there is an absence. In that case, the Presiding Judge is called upon to be a temporary signatory for either the CEO or the Fiscal and Administrative Services Manager.
- Completion Date: May 2023
- Response Date: June 2023
California State Auditor's Assessment of 6-Month Status: Pending
Glenn County provided evidence of its implementation of this recommendation in its one-year response. Refer to our one-year response for our assessment.
- Auditee did not substantiate its claim of full implementation
60-Day Agency Response
Glenn Court is currently working on a policy to address this concern.
- Estimated Completion Date: 6/1/2023
- Response Date: March 2023
California State Auditor's Assessment of 60-Day Status: Pending
All Recommendations in 2022-301
Agency responses received are posted verbatim.