Report 2022-301 All Recommendation 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 #1 To: Superior Court of California, County of San Francisco

To ensure that payments are appropriate, San Francisco should, by July 2023, document and implement formal procedures for approving invoices—including appropriate levels of approval—and require staff to follow these procedures.

1-Year Agency Response

Beginning August 1, 2023, the Superior Court of San Francisco implemented a signature card for all managers and their designees who have purchase and invoice approval authority. This list of managers along with spending limits and associated approvals is listed on a fiscal intranet that all court staff can access. This list is updated on an as needed basis to reflect managerial changes. The local JBCM and purchase manual, on the fiscal intranet, has additional detail about the purchasing and invoice approval proocess, in addition to the list of authorized managers who can appprove purchases and invoices.

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

San Francisco provided documentation to demonstrate that it documented and implemented formal procedures that it requires staff to follow for approving invoices—including appropriate levels of approval.

6-Month Agency Response

A new CEO joined the San Francisco Superior Court in June 2023 and we are in the midst of implementing the recommended changes by establishing clear approval levels and collecting signature authorizations. We anticipate full implementation by September 2023.

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

60-Day Agency Response

San Francisco Superior Court has developed a formal policy that will list of managers with approval levels for contracts, procurement and invoices. This list will be incorporated into the Local Contract Manual and be annually updated. The Local Contract Manual will also have standard operating procedures regarding procurement invoice approval processes. This draft is being circulated for final revisions and departmental approvals and the plan for full implementation is April 30, 2023.

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

Recommendation #2 To: Superior Court of California, County of San Francisco

To ensure that it follows contract requirements, San Francisco should add a policy to its local contracting manual by July 2023 that establishes levels of approval authority for entering into contracts.

1-Year Agency Response

The San Francisco Court has fully implemented the recommendation by August 2023 by adding policies to the local contracting manual that establishes levels of authority for entering into contracts. A revised contract manual listing approvers, approval levels and the process of contracting has been sent to the state auditor.

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

San Francisco provided evidence that it added a policy to its local contracting manual that establishes levels of approval authority for entering into contracts.

6-Month Agency Response

A new CEO joined the San Francisco Superior Court in June 2023 and we are in the midst of implementing the recommended changes by establishing clear approval levels and collecting signature authorizations. We anticipate full implementation by September 2023.

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

60-Day Agency Response

San Francisco Superior Court has developed a formal policy that will list of managers with approval levels for contracts, procurement and invoices. This list will be incorporated into the Local Contract Manual and be annually updated. The Local Contract Manual will also have standard operating procedures regarding procurement invoice approval processes. This draft is being circulated for final revisions and departmental approvals and the plan for full implementation is April 30, 2023.

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

Recommendation #3 To: Superior Court of California, County of Glenn

To ensure that purchase requests are appropriate and authorized, Glenn should, by July 2023, implement a formal process for obtaining and documenting prior authorization before agreeing to make purchases. This process should include completing purchase order forms and requiring staff to adhere to these procedures.

1-Year Agency Response

Glenn in June 2023 implemented a formal process for obtaining and documenting prior authorization before agreeing to make purchases. This process includes completing purchase order forms and requiring staff to adhere to these procedures.

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

Glenn County provided the relevant evidence to demonstrate that it implemented a formal process for obtaining and documenting prior authorization before agreeing to make purchases, and that the process includes provisions for completing purchase order documents and requiring staff to adhere to these procedures.

6-Month Agency Response

We now require purchase orders for every purchase over $750.00. We have completed our Local Contracting Manual and a purchasing policy set to take effect on July 1, 2023. Approval of these policies is on the administrative agenda for June 26, 2023. We do not anticipate any issues as we have already had these policies reviewed and approved by JC staff.

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.

60-Day Agency Response

Glenn Court is currently working on a policy to address this concern.

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

Recommendation #4 To: Superior Court of California, County of Glenn

To ensure that payments are properly approved and supported, Glenn should, by July 2023, develop and implement a formal written policy that requires the court to prepare and maintain documentation to support all payments and related approvals.

1-Year Agency Response

In June 2023, Glenn developed and implemented a formal written policy that requires the court to prepare and maintain documentation to support all payments and related approvals.

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

Glenn County provided the relevant evidence to demonstrate that it developed and implemented a formal written policy that requires the court to prepare and maintain documentation to support payments and related approvals.

6-Month Agency Response

We have created a purchasing policy with the guidance and approval of the JC purchasing staff and are anticipating approval by our administration at our meeting on June 26, 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.

60-Day Agency Response

Glenn Court is currently working on a policy to address this concern.

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

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.

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.

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.

60-Day Agency Response

Glenn Court is currently working on a policy to address this concern.

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

Recommendation #6 To: Superior Court of California, County of Glenn

To reduce the risk of improper use of purchase cards, Glenn should, by July 2023, revise its purchase card processes to specify the appropriate uses of a purchase card and to require the review of documents that support the transaction before approving a payment.

1-Year Agency Response

In June 2023, Glenn revised its purchase card processes to specify the appropriate uses of a purchase card and to require the review of documents that support the transaction before approving a payment.

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

Glenn County provided the relevant evidence to demonstrate that it revised its purchase card processes to specify the appropriate uses of a purchase card and to require the review of documents that support the transaction before approving a payment.

6-Month Agency Response

Our purchasing policy specifies purchasing guidelines for the credit cards.

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.

60-Day Agency Response

Glenn Court is currently working on a policy to address this concern.

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

Recommendation #7 To: Superior Court of California, County of Glenn

To comply with state law and to strengthen its procurement practices, Glenn should create a local contracting manual and implement its use as required by July 2023.

1-Year Agency Response

In June 2023, Glenn created a local contracting manual and implemented its use.

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

Glenn County provided the relevant evidence to demonstrate that it created a local contracting manual and implemented its use as required.

6-Month Agency Response

We have created a Local Contract Manual and are anticipating approval at our June 26, 2023 administrative meeting.

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.

60-Day Agency Response

The Local Contracting Manual is with the Judicial Council for review before officially adopting.

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

Recommendation #8 To: Superior Court of California, County of Glenn

To demonstrate that it follows competitive bidding and contract award requirements, Glenn should, by July 2023, develop and implement a process for ensuring that its contracting practices meet requirements in state law. The court should also maintain complete information and documentation about its population of contracts.

1-Year Agency Response

In June 2023, Glenn developed and implemented a process for ensuring that its contracting practices meet requirements in state law. The court also created and maintains complete information and documentation about its population of contracts.

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

Glenn County provided evidence to demonstrate that it developed and implemented a process for ensuring that its contracting practices meet requirements in state law. The court also provided evidence demonstrating that it maintains its contracts in a network folder. To the extent that it maintains complete information and documentation about its population of contracts, Glenn County will have fully implemented our recommendation.

6-Month Agency Response

We now file all contracts in a folder with all of the invoices and supporting documentation attached. We have addressed competitive bidding and contract awards in our purchasing policy.

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.

60-Day Agency Response

Glenn Court is currently working on a policy to address this concern.

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

All Recommendations in 2022-301

Agency responses received are posted verbatim.