lafco_mosvector_control_msr_06122012_attachment2

Document Sample
lafco_mosvector_control_msr_06122012_attachment2 Powered By Docstoc
					Submitted to LAFCo by James Counts 5/29/12 (credit card account and resume
personal info redacted by LAFCo (page 1 of 31)
                      Karen's Termination from District Service was not lmmediate or Unpredictable

            JoAnn Dearrnan was h ired without following the d istrict's policy on hiring procedures already in place at
   that tirne. One of the explanatÍons put forvuard by the dístrlct rnanager has been that Karen Willia ms fthe
   previousFinanceAdministratorjleftthedistrictsuddenþandunexpectedly. Thisisnottrue. Karenwasunder
   disciplinary action for several months with lhe goal of terminating her. This was told to me and other staff
   rnernbers. JoAnn w¡s hired specif ically lo replace Karen v¡hen her ernploymerrt was ultimetety ended. JoAnn
   wasinitiallyhiredasanassistanttoKaren,buttheintentwastomoveherintoKaren'sjobwhenKarenleft. This
   iswhythepositionwasnot¿dvertisedandnohiringcornrnitteewasforrnedtoscreenappl[cants. Thiscanbe
  verified by looking at the following portions of the Board Meetíng Minute.s which are available on the o'istrict's
   websÍte:

   October2008-Closed session on Existing Litigation and Personnel Mafters. The personnel m¿tter may have
   been about Karen Williams. Minutes state th¿t Payroll service will be discussed at next Board meeting. This was
  relatedtodifficultiesaroundKarenWillÍams. Therealreasonforthepayrollservicewastoalleviateany
  problems r¿¡ith continuing payroll if Karen was terminãted. At the tirne she was the one doing payroll. The                        .


  managÊr had dÌscussed this v¿ith      us.


  Novembel 2008       -   in Boa rd meeting   m in   utes there js extensive discussíon   of research   ing a payroll servíce.


  December 2008 -There is a closed session regardi¡g an Appeal Hearing that had been held for Karen Williams.
  KarenwasnotpresentthisrnonthasClerkoftheBo¿rdandnoãctiÕnwåsrepofiedoutofclosedsession.                                         I


  believe she was on adrnin istratíve leave pend ing the appea          l-



  January 2009   -   Karen is present again as.Clerk of the Board, ADP payroll seruice has been irnplemented.

  February 2009- Cìosed session on Perforrnance lmprovement Plan for Karen Williams. Karen is present as
  Finance Administratorand Clerk of Board. JoAnn Dearrnan is introduced on page M4 of minutes as n€u'l
  AcirninistrativeAccountingAssistant. JoAnn was hiredto replaöe Karen. She vrasau/are of lhisfact¡nd said she
  felt awkuvard. Karen told staff mernbers she suspected JoAnn was there to replace her,

  March2009-JoAnnislîstedonagendaandminutesastheFinanceAdministratorandCìerkof                                    Board. Karenis
  not present at the rneeting because she is on administrative leave.

  April2009 - Board Meeting Minutes showthree closed sessíons including one on Karen U/illiams' Performance
  lmprovementPlan. Karen isnotpresent. joAnnpresentstheFinancesandisiistedasClerkof theBoard- There
  is an announcement of JoAnn ¿s Finance Administrator. At this or a prior meetingJoAnn's resume was given to
  the board. We are told she has a degree in finance and accounting and experience in Hurnan Resources
  management.

 May2009- Minutes include a closed session on the Final Disciplinary Process and Report Frorn Appeal Hearing
 for Karen Williams (pS tv18i. Report frorn closed session stãtes Karen's c¿ie was closed v+hen agreements were
 signed on May 1 {bottonr of pagel.

 The point here is that JoAnn should have been properly screened before hiring her, no matter what the reason
 for bringing her on was. Because of the secrecy surrounding her introduction to the dístrict, she was never
Submitted to LAFCo by.Tames Counts 5/29/1,2 (credit card account and resume
personal info redacted by LAFCo (page 2 of 31)
      properlychecked. Both of the compañies she had defrauded ín the past were on the resume and should have
      been contacted.

      Misuse of the dlstrlct credlt carils started almost immediatelv âtter Karén left:

      Karen was on Administråtivê leave in March, April, May and pan of February. Her visa card was used in Pacifica
      on February24and 28. Karen lived in $an Leandro,,JoAnn lived in Pacifica. This appearsto have been use of
      Karen'scardbyJoArtnforpeBonoluse. HadanyonereviewedtheVisabillitwouldhaveraiÉedquestions,

 .    Ed Lí worked under Karen, The July,2009 Minutes state   that he has left the district. At the time I remember Bob
      Gay saying that JoAnn repor-ted that he vuas sâbotaging her work. At one time, Ed v¿as in charge of checking the
      Visabills,lbelieve. ThevisabillshowschargesattheSafewayinPacfficaonEd'svisacardonJuly23,2009.                 Ed

      livedinSanFrancisco,JoAnnlivedínPacifica, SorneoneshouldhavequestíonedthischargeandinterviewedEd
      Li.


      ln June 2009, there is ¡ card in Jo Ann's name, There are charges for $5,000 and 10,000 for "surnrnit Defense"
      on JoAnn Dearrnan's visa card bill, Sumrnit Def ense is a criminal defense law firm (see attached adveitisement).
      Had anyone looked at the Visa bill, this should have raised an irnmediate alarm, The manager and board
     presldent were suppgsed to be signing checks, lhey ¡houtd heve reyiewed the bills before signing the checks,
     The argurnent has been rnade that JoAn¡r could have removed the bill in her na me, But it wou ld be natural to
     ãssumethatJoAnn had a card since Karen had a card and JoAnn wastaking her place, Furthermore, there is            a
     cover sheet to aJl the biJJs that gives a totâl amount owed on alJ cards. If one bjll Was missing it would have
     shown ín the total. JoAnn's vísa bill is under the närne JoAnn Dear¡nan Seeney,

                                                                                                               he rapid
     turnoverinstaffshouldalsohaveledtoquestionsfrornthemanager. Butthisappearstohavebeenleftent¡rely
     up to JoAnn, with lfttle oversight frorn the mänager. The f irst person hired (Randa llGrillli) wa-ç hired according
     to standard procedures. But the rest were left entirely up to JoAnn.

     Accord ing to the Board Meeting Minutes   for   2009-201,0:
              Ed Li lefr in July, 2009
             RarlallGrilliwas announced in the September2009 rninutes to replace him.
             ln the January 201"0 Minutes Randall has been termin¡ted ahd Sandra Ky has been h ired.
             ln the April 2010 Minutes Sandra Ky has been lermínated and Devina Walker has been hired.

            Devina was a friend of JoAnn's son and iived with JoAnn    for a while. The staff learned this while her son
     was working for the d istrict as a summer hire in 2010,

         JoAnn'sresurnewasinthenarneof Dearman,herpastarrestunderthenameofseeney. Thefactthat
 she had sometimes used the name Seeney wãs not hidden frorn us. Her son went by the name Seeney, which
 was JoAnn's last name while she was married, she was getting divorced that year. Both these names were on
 JoAnn'ssectíonofthevisabillandsomeofthecorrespondencewiththecountycontaínedbothnames. During
 the entire Ínvestigation¡ no one ever interviewed the staff. Much of this kínd of inforrnation would have been
 available if anyone had botherecl to talkto them.
 rurérËulu.      JWUI   uwurwJ       I u!44   lvl/vrl   I e41Jgw : vl"u rfuvrrvv         LÃl@L   L sóv   r vr r
 Submitted by .James Counts on May 29, L2 (credit card account info and
 resume personal contact info redacLed by LAFCo) lage 3 of 31




                                                        sfexa'rninêF.cöffl

    xraisn;fi;j;ann                           seeneY
   Byjstaff   Rêporl            ;00 AI!'l

   Tlne 57-yearoid Pacifica woman,    *'ho aìlegedlymade personal purchases on a company
   ,{merican Enpress card that totaleil $568,ooo, pleaded not guilty in courl Wednesd.ay. Seen¡
   accorcling to t].e Distict Attorney's Office, charged ítems such as personal vacation trips, home
   improvement projects and beauty products on the card during a four-year period. while working
   as the head. of human resources for a Foster City medical imaging compaxy. Her jury trial has
   beensetforJan. g.

   URL: http ;//wlwv.sfexarniner.comfl ocal / cnme / an aigned-j oann-seeney




htip ://www, sfexarn in   er   .coml1o cal./ crime/ arr aigned-j      o   ana-   se   eney       9/t5/20rr
Submitted by .James Counts on May 29, L2 (credit card account info and
resume personal contatt info redacted by LAFCo) Page 4 of.31




                                                                                                                              F




                           4CçUStrN TF A #RIMII,TAL çFFEN$Ë
                                    rùítr ptr¡ffÀIslJl,4?   'IV

                       Surnmit Ðefense Attsrnevs CaÍ? Heíp You
                                                    WíTh:
                                                                                        S   il$ mÍi DEíÈn   sÉ 5 :J riid*lînie Õiìc'e   Ú   irectunnr
                           Dismissals.Before Gourt      . Not Guilty Verdict at Triãl
                       '
                       I   Rehdb¡litatiún               . counseling

                           c¡vilComprsm¡sÊ               . First Offenders Programs
                       '
                                                         . GomÍnunifY Serv¡cÊ
                       " Arrest RÉc0rds SealÊd



                                                                                                Srrnnrii Ðei:ns*      Ð   ür(iôganìs ùffic    I



                                            summit Defense Attorneys
                                                Eurlingame offtce
                                            500 A¡rport BIvd, Su¡tê 100
                                             Burl¡n        cA. 94010
Submitted to LAFCo by James Counts 5/29/72 (credit card account
and personal resume con!,gL        dacted by LAFCo) page 5 of 31




0

o

o


o
o.

                                                   KEY SKILLS
                                                                               ExecuËw SuPPort
                                                                               Bu&eling
                                                                               Retail Balæ
                                                                               RebïlSdes
                                                                               Purchaslng
                                                                               T€em BuìHhg
                                                                               $nall    Businæ.s   &inershþ
                                                                                r- ---- Y-.. u-¡nll¡n
                                                                                lnÊOllË ¡ ar rlÞÞereuvrt



                                        PROFESSIONAL Ð(PERIEI{CE


Rr¡an & t)€ ÊiÞo e Co                                                                     Parriime
cänstruc{on General Contsactor
P    roiact ñtrarragerlBookkeePe r
                                                                                ,   dedronhdB and manuaþ'
        ¡
        ê
         t
         t
        '+
        .*
        t
        I
        I
        )
        t



 ABFIelds & Associates

 ffii:åffiiìilffirax                  preparaffon, B{rriûsame,     cA                      212*-7/2008

                                                                                                        of
                                     ansgem€nt ÞßIrs áong with
                                                                 prolidlng   serviæs for a sJide vatety

                                     rs andindviduals.
Submitted to LAFCo by James Counts 5/29/1,2 (credit card account and
personalcontact r P€{ftxmed aVerlety                       bþc{Xflngloraccur¿El,
                  pmvtüng ddy castr                        Propurly TÐ(, Pe¡rdl and
info on resume
redacted)
Page 6 of 31                  :                     'n'Ónt.'andæHffHm#r                                                 ffiffiHhbravarrery
                              .   Provlded reùornûEndal¡ons fur nn¡a efæilve flnanclal managemgnt sotuüonq hdsdlng fu¡€casls and finanãal analyds
                                  ofbuslness sFategies,
                              .   Prepared dlentfnandal data for lncome hxpreparaüon.
                              .   Provldedthtaryservlcos,
                              .   Soflwarp Programs Ulltlzed: Qulc{<Bæks Premler2007, Pèachlre€, Excaf, [,]$ Word & HITS lnventory Dâte Ba$o
                                  Nelwo¡k, LácÞde,PrcTax


                                                                                                                                       1eg8   -   01/2005
                                                                                        [at,neømþany                                                   to
                                                                                        alonguìlh êqpfrl                                              t

                                                                                                   dures and implernented Humà Resot¡ræs
                                                                                                   CEO, S\,/tr, GFO in adf¡flon to global



               ËxecutlvE:
                    r Represented and æwed cEo, SVP and CFO pofædonally rrd proacfvdy telepirone aid written ænespondence,
                                                                                                          hr all
                         InÏerfaæd wi['l hþh{evnl ccÐtacle, usfng consfderable profu+çionaltsm, dlplomaq, dhcrellon atd good Judgment,
                    .' GaleMarlng holh lime and actlons.
                         pmvlded
                    " neoes$âry,prolect and ovenl support, Responslblllfies lncluded logislics coo¡dlnallon and vedor managemenf as
                    . OrganÍæd
                    . Oryanlzed                                                                             nls and lrade shows,
                    . ljafmn for
               Admlnfstmtlve;
                   r Supplisodofløsfaff:
                          I                                                            FotallttgP          and Polbæ'
                          t                                                            gómÊntsr            n of    llherafts   and Prcvlded a point   of

                          +
                          t


                          o
                          a


                      I
                      I                                                                                                                            Stc end

                      ë                                                                                                                            'BpQrt9,

                      a                                                                   þs; meated and malnlalnerl sales ænlucls and

                      â                                                                              a; tracked open Pun$æe O¡def s and


                      t                                                                 d Dishunsenenls syslem (GELOOJ:
                      r.
                      ?.
                      a                                                                                                           ciæ æd P¡oceduros'

             FppnmE Fancyr,$,,F",               t                                                                                 'Í991 +'l$Ð8




                  a
                  a                                                                                                             ûls,
                  I
                  I
Submitted to LAFCo by James Counts on 5/29/72(credit card account and personal
coretact info                  by LAFCo) Pase 7 of 31
             3ð'Aîîìs5&"nîí"idacted                                                                                          Pagq 3

                  .    E¡ytlg, lnva¡tory Gonfol Ëd M€nagenþflt
                  ¡    Performed sal€s æd povlded   spËddhd cr¡skrnq seruice
                  ¡    Frlensiye havd and Trâda Sho,tr atÊndææ.
                  .    Developed sd¡nafteqgd i¡tarf<eting and Salæ cønpalgns;
                       AdmktlsÞredvend$ pornoton ¡itogans; coordnded læhlm presenldbns and bur*shq¡$ managed cuslrnner
                       maillngs, gafæ ard dverttelng celÞaigts
                 r    R¡seârchtrl and seleded rdd locaùons:
                      Negotteled leasæ lor relaü ston locdlans; nnnaged lenant rdatJons and retdf brrild¿ut speæ r€ql*refiFnls,


            EÐUCATIOH

            B8 Businæs Âdm lnldratÍon
            San Frandæo ShtaUniwrstËy, S.F. CA

            Certified and Llcsnsad Notary Publlc, Shté of Cdibmia, Commission #f 696905
            Membe¡ Nalrbnal I'lotary of S(Ering,\qenb

            H&R Block FlnancÍál ManagÊment

            Canada Coll egE, lnfu rnational & Dom estl c Travel
Submitted t.o LAFCo by James Counts on 5/29/I2 (credit card account info                                                 and
personal contact info on resume redacted by LAFCo) Page I of 31
    Note on the Visa Bills for 2009

    Mr, Gay claims that he had no way of knowing that      Jo Ann Dearman was misuslng Dlstrict Visq cards because he was not
    the Administrator on the cards and there were extra cards he did not know about. He also clairhs he knew nothing of
    her other làst name - SeeneY.

    However:

       1)    First and foremost he was the manager, and the Finance Administrator was under hls direct supervision. He
             could have asked for the Visa bills and, if she did not give them to hirn voluntaríly, he could have demanded that
             she produçe them and dlsciplíne her when she did not let him see them. There ís no evídence that he even
             asked for them. On pageM2 of the March 2009 Board Meeting Minutes (aVailable on the district's website), it
             states (under the Finance Admlnlstrator's repoft) that is quoted here




                        Finanoe Administator arrd Disfricü Managg-r wìll meot ivlth the Ðiqnigt linanæ CÊmmittee on
                 March 30, 2009 to review all fi¡ance docu                                           Ffsglam a¡d all
                 budgetåry docurnents a¡d afror¡eview   decide                                      ing,



       2l As can be seen in Exhibit 1, the Visa bíll has a cover sheet whlch gives the total owed for all cards. lf a card ùas
          mlssing, the total calculated by adding up all the individual cards would not have added up to the total on the
          cover page.
       3) There was a card in Karen William's name, Mr Gay was fully aware of this card, When Karen left, her card was
          terminated and a new card was ¡nstituted in Jo Ann's name to replace it, lt would have been a logical
          assumption to look for this card. A quick review of the Visa bill would have revealed the end of Karen's card and
            the beginning of Jo Ann's.
       4)   On   the March    23,2OOg statement, there were charges that should have raised questions:
                  a.   2/27/ZOO} Safeway in PacÌfica $+s.ef (this could have been for food for a board meeting) (Karen lived in
                       San Leandro, Jo Ann lived in Pacifica)
                 b,    3/7/ZOO1 Safeway in Pacifica 5233.80 (why such a big charge so soon after the one above?)
                 c. State Fãrm lnsurance $1,363,49 (the district ls self^lnsured through the VCJPA, as far as I know we do not
                 have any insurance through state Farm, this should have raÍsed a red fiag)
      s) Jo Ann's card begins on March 6,2OOg. On the March 23 Visa bill there is a charge on Jo Ann's card for $839.68
         for imported tires. The district's Operations department is responsible for all tire purchases. As Operations
            Director, I had negotiated a special price for tires wìth Goodyear Tires in Burlingame and all of our tires were
            purchased from them. Prior to that all tires were purchased from Americã's Tires, again through a negotlated
            price, Both companles gave Us the lowest prices available locally for tires we needed for district vehícles. We
            had never purchased tires form the company listed on thls Visa bill'
      6)    On June 10, there were two charges on Jo Ann's visa card to 'Summit Defense" one for $10,000 another for
            $5,000. A quick search for thís name on the internet reveals that Summit Defense is "Northern California's
         premler Criminaf Defense Attorneys", This charge alone should have raised a red flag if it had been looked at.
      7l Ed Li also had a visa card. He was an accounting assistant under Karen WillÌams and then under io Ann. His
         card was generally used for ordering offlce supplies at Office Depot and for ordering food for Board meetings
            and Committee meetings. Ed Li left the district on June L0 (see board meeting minutes from June board
            meeting). But on July 23, Ed's card was used at Safeway in Pacifica. Ed lived in San Francisco, Jo Ann lived in
                   [årJH#I_r*:m                                               .Tames          Counts submitted May 29, 12, Page 10 of                                                      31
                               P URCHÁS¡NG CARD PROGRAM
                               PO ËCJX 634s
                               FAnGo NIl        5$125-63¡ls
                                                                           t,.71Ít1|




                                                                                                                       A¡rÖl¡.dT ENgLtEEÞ.
                  ll'1,"1',llJ',,,,,1111,,,,,1'l,l,,lll,,rLl,,,l,ft
                                                                       ",ll'l'l,l                           s.
                  SHCf''lAU
                KAREN I'¡ILLTAHS
                135I        NOLLINS         RD
                ¡URLINÊAHE                6À 94III-24N9
                                                                                              Irll,,t,ll',,,il1'',11,1,,11,,,,L,1,,1,1t,,1,,,1'll,,l,ll,',1
                                                                                               U.S. ¡ANK CORPORATE FAYiIENT SYSTEM5
                                                                                               P.0. xox 790q28
                                                                                               sT, L0uls, H0 63t79-8428



-arÈ:*t-*i-d-r-aã*'-e+é--*$.
Plr¡É rc!¡ friytl.ni irulori rl, ¡rrlorltfon,
                                                                      if
                                                                           -'séF4#j¡                                                                           \rá E:tl+            {:-
                                                                                                                                                                   7-Mq
                                                             olhùr            oilsà      Adrlt¡ticÊ       Pã'yiiìent
                                                      +    Oh8rús$    +     Adr¡ncer +      FoBs      + Oh'¡ìg¿r -Grùdl(o rPaytrtenB
                                                                                                                                                               )orrn TcÐq
                                                                                                         50.00 t2Û8.84
                                                                                                                                                                    l(..0-<    tr   þcr=
                                                                                                                                                                    Cr.   Cq. ü"d
                                                                                                          TÖTAL CORPOfiATE AClIVITY
                                                                                                                        .$50,s02,84 cR

  Posl TfÁn
  Ii.4te   Þâtô        ReÊtEtlæ      HHfnbêt'                Tt'ensaçfi Etì   bererlptlon
  uà       tp+t        74? s826Uc640000000ù01         52     PAYMENT. I'HANK YOU            ODOOÞ     C                                      50,802.S,1   FY


                                                                                                                        ,4,
                                                                                                                         I h<n¿ ls               o,
                                                  ËREÞIT5              PURcHA6ES               CASH ADV
                                                      S26,8¿             ô2,ôs?,05                     $0.00
                                                                                                                        l¿-1..( ç"-             .t l{
 Post fEn
 qf,te Þ3þ         ,   ltçflrenÊq.l{tllnÞêr       .         TrffÊ¡S!$_Dss.c-tigllg¡.
                                                                                                                       .Td:           ó./r
                                                                                                                                         pctb e                f
 12.24 12_25
 1z"Zg 12-zE
                                                                                                                       i\'ã+ ,'r-, c1 coq!ç
 12.29 12-28
 12,29 12-27
                                                                                                                       {^re'i [Ét "gtrto¿^¡           herZ
01"00 01.05
01^00 0l-0ô




                                                                       ACCOUNf NUMSER                                      ACTÔUIIT SUMMARY
   CUSTOMÉR SERVIËE DALL

               sED-344-5696




       sEt{p ErLLll¡o lilqulRlEs To:
                                                                      AMOUNT DUE

                                                                             7,530.49
                                                                                                               AccouNI        EALAilCE         7,6¡ù,4¡




                                                                                             ff..'.    ':T-      - -.-ù1\
                                                                                              rJames Counts                          Submittal-, 5/29/12 Page 11 of               31
                              f .o. BôX 634.J
                              FARco NÞ 56.12Í6343
                                                                                limu,t2

    Irü1H
    üag



               ll,   f,r'l"l lltt",,llll,,',,1   I'1,
                                                        'lll',,1,1 ',,
                                                                         I,l',,,1t,1,1'   I
                                                                                                                    $
               SHCMAD
               JO ANhI DEAfiHAN                                                                                   ,'lcùS8 lñü,(s ciÈct p¿y¡ölc lo'U.S ;i¡rJl¡
               1351 ROLLINS RD
               BURLIN6AI'IE              TA             94TL0.2409
                                                                                                      hll,,,rll',trül',,11,1,'11,,,'1,,1,,1,11,,1,',l,ll,'l,ll',,1
                                                                                                       U.S, BANK CORPf)RATE FAYHENT SYSTÊMs
                                                                                                       F,0, BoX TgrtZB
                                                                                                       sT. LoUrsr H0 63I79-0q28



PlË.! l!ät pr/h¡õt ÈoilFôn{l P!rlúl¡(ió¡ì.




                                                                                                                  TOT.]41 CORF ORAIË .AêTIVI             .í',1c,'r¿ll      7ã)q
                                                                                                                                        $30,553.12

  Iôsl
   Å
  Ðatb                                                          Iran5árliqn         De5EriÞfión                                                          þí'¿ofre,       n #ri
 'ø+s                                                          ñwE¡rrlniurvoì                        ooooñ
 û3-B'                                                          I'AYMENT -
                                                                      THANK                    YOU   OOIJOO   L


                                                                                                                    ææsæ
                                                                                                                    Hq;-,Ëî-æÌË=:

                                                                                                                    =:ËËeæ=ËåtËj:=d..
                                                  CEED'TS                    puBcH4s¡.s                CASHADV                      TOTAL.ACTIVITY
                                                     tÛ.00                        53,3e1.39              $0,00                             $3,301,3s




                                                                                                                                                        1   1s-00
                                                                                                                                                        45s_0o
                                                                                                                                                            14.¡r¿
                                                                                                                                                            ¿Ã.31    -
                                                                                                                                                       1þ(Ê.49--,- -




                                                                   $TATÈ'fÊNT D/{fÊ                                                             _      _        .,00
                                                                         03/23/09                                                                      _         .00
                                                                  a;r-
                                                                                                                                                                 .00

                                                                                                                        qÈEDlf$                 _ _              ..!!_
                                                                             AMOUNT DUE
                                                                                                                        P^YÌJ EHTS                     i0.55s.22
                                                                                 20,4S8,01
                                                                                                                        ÁccôuHT       B/rLÁNcE         20,¡sË.01




                                                                                                                                                     t'nge-1oi4
                                                                                   James Counts                               Submittal, 5/29/L2, Page T2 of    31




              T¡¡n
              þå!8*        RerÈIgrtEC_rltEllgl      _ _ !âI54ÊÅqh¿sæ4p.]Llon.- F :_. *
      o*'ng   Ût-q-Í       24a6778g}sia0At)570!¿141Ê        oRCHARp StrpptY/1210 MTLLSRAE                          cA                               '4ËO¿
      i-.;rq.-+üs!-+--.ç
                                                                                                           --.;+4*r:-3.+;-È

                                                   . ARSÞiT¡
                                                       s9.0jt
                                                                        F   UftêIIÂSEE êAËH..4TB
                                                                             $ljbgÊ;0o                      $0,0!.
                                                                                                                               TÖIÀL Aç.T.IViil
                                                                                                                                      sl,Þås"С




                                                    CREDIÎS         FUÊ,ê(ASËS
                                                     Ëo_00                      $175.1J


    Fôsl lrãn
    Datê    Dalr       Rersrehbe      t{umber             -Trånsåctlôn $asBrfËil¡li
                                                              !-
                                                                  -r-

           -*å'aêts-la0Ìl¡1511081ÊS7t4r1000l$ù             ÊâN MAÍEO ELEtlRÖÈltc$
                                                        !. #;:è-*----Ë¡*

                                         -   t     óRqÞ-flq        PURê¡4sËs                   CATH ADV                       TOTAL AçTÍVÍTY
                                                        å0.00                680s.86               s0.00                              $809,88


    Fûß( lrFN
    b;i;   ó'aË_ Bsrbrpncl            ûrurnhgl           Jr0@clÞr):DÀ4¡þ3ior"¿='g1                                               r 4 _ JüE!¡rt
    fr3{g û3-0ô
    03{a 0?-06
                                                 - -
                                                                                                           !4-î-


                                                                                                                   CA
                                                                                                                                                  B39.BB
                                                                                                                                                   50.1ô
                                                                                                                                                            4

                                                                   EBDâdr¡cnh DÓ000 Totall                                                  .s20.498.01
                                                                     '
                                                                       Dtvislon: 0000t T6tãl:                                               $20:4s0,01




                                                                Jcr,4'
                                                                                n          ltr,r5      b".Fl¡
                                                               ')-nn             i..tf          t')qttl qs
¡
                                                                            ,
                                                             ,ur.\          !.*u c c,,r¡[ .
                                                              ;:i ^:?:::F" *Y                                      Þ,
                                  ¿     " ?!-.I:r.1-+
                                                                                ' -,'¡'ì      '.i r"   "
                                             James Counts submittal 5/29/1,2, Page 13 of 31




                                                                                 )oly            ?oocl
                                                                                *s"rn       AÀ
                                                                                -5,tm mi
                                                                                -%áu{3.g€_
                                                                                ^D"llo.r /l
  Poet ftÀí
                                                                                -5 {o'"1< Fo.v- r4
 -qare   D_¡l!+   _Rqlturengê Humlgr         -IIålfð.clgl Dåsqigtlpn         à "* È
  07-î6 t)7-o2
                                       - -
                  244450091U48231s61590ù5 OFFÌÇE MAX REDWDOD CITY CA
                                                                         -                                                ?,0s
           *i+';;        r  F..qt       q;    r
  -=:                                -
                                      CREÐITS PURCHASÊ$ CASH ADV                            TOTÄL Á+TIVfTY
                                        so-00     $16,861.-91       $û,od                         s18'861.S1



å'Ë" iË[          -:*g-tg   lsq,Þsr    ;,*   rtpls¡"qsF   o¡scdsrt.-a"                                                 Ân¡uni.


                                                                                       IL
                                                                                                                       {ÊË.tÐ
                                                                                       IL                              '21.95
                                                                                       c¡                              450.û0
                                                                                                                   4,725.0O
                                                                                                                        34.40
                                                                                                                   .   400"62         :2
                                                                                                                        23.17

                                                                                                                                      a?




of-21
07-21
07-22
07J¿2
0T-22
Qf-22




                                                   DùPa¡ilr'eÐt: 00000 TÖtal;                            sss,63s.29
                                                      Díyislon: 00000 Totali                             sss,ú3s-29




                                                                                 -    hçf61< c h
                                                                                                                                 Wl




                                                                                 ^5 ltv.=*u
                                                                                   Chc,rr^¿J t>




                                                                                                                                       i,]   -
                                                                                                                                      - JrrÍr,g
                                                                                                          E115åg{'e'Farr,1
                                                                                                               I

                                                                                                               l
                                  .Tames          Counts submit.t.aL 5/29/1"2, Page 14 of                                     31




 a?-23 07-21    2¡t8'104302ti01017531s5"o5 THE
 tl-'¿1 07-29   243364å$21140fn10010û28 RFE                                                                       42,2s
 08-03 07-30    24387i5s212004054106984 oFC                                                                       14,37
 08-04 08-m     21Ê1cÉ,9921507201t)oog173 At-U                                                                    ¿.l3,50
 0s-10 0B-06                          41
                24t 710592199ß7ttr¿5e!7   S/\r{                                                                   12,95
                                                        fF   !.._iÍ         *     ;i-:   *:-q                          ::-,
                                                                                                          -*l-.


                                    CREDifS        PURCHASES          TASH AÞV    TOlAL AôIIVIÌY
                                       $0.úo          $4f,80              $0,00                 $41.ð0




                                   Au* ãÕÖl TeÌfl I                               ror^L^'ï',ï.Ë

Fôsr  *Ân                        - H*t âi TeÉÉ
                         ilr¡mbsr i
Dat€Jpatr_ þþra¡g.e                   r    ¡ ¡\.                                                     -&ôurl!-.
                                      r?r¿
ï:ï'i]'i''Yol*1,                                  "'n*,,|tp.u.l{,#':              *                       io'*
                                                        (rurc{ ¿n Ì               ToTALAërlvlrY
ffi

                                                                                                         Pagrj s of ð
                        .Tames CounLs                      submittal 5/29/1,2, Page 15 of                                        31


   ffi*
                                        çt.Jl   eryr   gql ÐaÌe:,0å-zZ-3¡ç$




                                                                            J\^ l")<
                                                                              u                 /x:q
                                                                               5e. <_ Jc¡ Arr
                                                                              Cctr¿-l LL
                                                                                              n\
                                                                                      ^{I ba1$er¡4   r




                                                                            aJ-fi
                                                                                      lJ o.cl   r:
                                                                                             C,, L

   post Ttân
                                      _ _113nãaêri9[DråËrjE!lon                                      .d
  D¡jE_qåre.- Refugnc-E_l{l4bql                                                                           -* *      :!ñD-uqr.*




                                      gf,ED.ITg PURCHASES CÀ$HADV                                TOTÂL¿CTIVITV
                                        50.00                 üs0.30                s0,00                  $80,10


  Fosl lran
_ÞqlÊ ¿åtÊ_ Refa4¡rce llumbel_    _                                                          ; -- * :+
                                       -{gnsactlp¿De¡ctj¿tlS¿_          -                              -
  ùs.26 0s-'¿2 Z44s27sl)1421180t101?140Ë ¡lORcAL RFNTAL GROUF 650-3474660              CiA




                                  CRÉÞITg ÞUBCHAgES                         CÁ,SH   A.CV        TOTêL ACTIVITY
                                       $0.00                 $fi6S.37               $0,0o                 s85S,9Z


 Posl Trah
_Þ1þ Date_ RelttE¡qEJumbÈr             _qenséttlS[DE5ÊriE¡lù¡_                                                      !EåuJ! *
                                  -                                             cA
 DB,oS   06-04 244457491577887492r8752    OFFTCE llEpOT#979 M||-LBFAE                                                3ð6.6S
 0&22    06-19   24À457Å5172ð07È09eíb$n OFF)CE OEFOTì4379 MILLBRAE CA                                                47t.69




                                                                                                                 Pagc 3 ol 4
                   James Counts      submittaL 5/29/L2, Page L6 of                                     31

     tr#
                                 $Îf, temeilt Daldl 0ß-,*å;å00i1




    Fosl Tr3n
    Dole Þåte
    ot28 05-26
    0û0i 05-Í10
    06,04 06-ú1
    0É!,04 061J2
    0ô'.0,6 0Ê¿9
    06.0s 0E{7
    08.11 n6-10
    0Ê-11 ûG-r0
    0ô-l! 0e11
'   Dô.15 06-13
    06.18 06-1Ê
    00.22 06-20


      ¡:+;_-h,_                                                            jo nní,.Ï )r{tøse
                                            Departrnenli 0000û    rotËt: þ   o' tt"ì'tnì   n
                                                                  ru(4r¡,lefeh
          D "n.c¡ So{Þrry
          l'o-ci \r
                                              '
                                                  0ivlåloni 00000 Totãll
                                                  urvlsru¡rjuvuvv
                                                                                 sa-       Ç,Ëon
                                                                                                 ^.1


          5      /øo ,6 /, ,ç /2,6/Z
    ' Ølzo t'J




                                                                                         Pa?â 4 or 4




                                                                                    - -'\"¡il-     ..-   .--.
           rTames   Counts submittal ,             5   / 29 /   1,2   , page I7 of     31


                           NOTES TO BASIC FINANCIAL STATEMENTS
                                        JI]NE 30,2017
.


          the District and the covered employees made the requireil contributions totaling 5482,440
          and $ i01,717, respectively.

          The table below presents tbree-year    tend infårmation;

                        Fiscal Year       AnrualPension Cost                Percentage of .A,PC   (rt-¿d -             o

                                                   (Alc)
                                                                                                  T o l-rt urri'5 üþ,ooc
                           Ended                                               Contributed
                         6/34/2009                           208,747              700%
                         6/30/2010                           229,679              r00%
                                                                                                  ?¡t¿:.-ll '- ,¿LlÛ,,xO
                         6/30t201r                           482,440              100%              .1çc,"( - i¡)     7) t 0)cl}

                                                                                                  ¿ ìrrtuiì € q v.;11 ir,,
 o
                                                                                                    lLr
                                                                                                        f .4.4¿\ b,,t <. ?y erg

       The Govomment Acco'unting Standards Board
       and Reporting by Employers for P
      pronouncement provides guidance for special           in recognizing the cost of retiree
      health care. The nelv fl.iles will cause                 ial statements to recognize the
      cost of providing retiree healthcare cevþj ovef     working life of the employee, rather
      than at the time the health care                  The new pronounÇement was effective
      for the year ending lune 30, 2010.            ðt has not adopted the provisions of 'this




     Depending on
     retäerren{                       y "be efigíbÏe'      to received health caïe inswance cost
                                      57"0¡l   S07¡ .and pres crþti on drug coverage reimbursement of



     Fundine tolicv

     The conEibutíon requirements of the plan qembers and, the Dish-ict are established and
     may he amended by the District. For the year ended June 30, 2017, 7 employees received
 ,   benefits at a cost to the District of $3 1 ,13 0.

     Although the Disf¡ict has agreed to provide retiree healthcare coverage, the amount of the
     total obligation as of Ju:re 30, 2011 is not known as the Distlict has not coml'leted. the
     required ach:ønal study or intemal calculations to calculate thÍs amount.

TO. LOSS DUE TO EMPLOYEE F'RAIID

     InJune 2017, the District began an investigation to determine fle extent of employee tleft
     oommitted against ihe District. The amount of theft attributed to the fiscal year ended was

                                                       2"t
    .Tames Courrts'   Submittal 5/291,I2,   P
-




                              22
                        .Tames       Counts submittaL 5/29/12, Page 19 of                  31
                        SAN MATEO COUNTY MOSQUITO ÄND VECTOR CONTROL

                               SCIIEDTII,E OF FINDINGS AND QIIESTIONED COSTS
                                  FOR TID FISCAI YEAR ENDED TUNE 30, 2O1O

        201t-01

        Significant Deliciency - Fhancial Reporting

        CONDITION; Accounting transactiorls u/ore not properþ reco¡ded        in accordance with generally
        accepted accouatingprinciples. Some examples include, lack of year end cutoffprocedures andrevenue
        reco gnition pro c edures.


        CRIIERLA: Aocounfing records should be mai¡rtaineci in accordance with gener_ally accepted accounting
    I   principles.

        CAUSE OF CONDITION: Significant ìmprovemeat was made jn the accounting function in the hscal
:l      year. However, adclitional traini:rg was required

        EFEECT OF CONDITION: The account balances rvere not complete and accurate.
    I
        RECOMMENDATION; We recommend that the Disù"ict should provide tr-aining regularþ to employees
        for accounting theories.
    I


    I
                                                De{,2 te tt<.,¡ i¡
                                                f {c:-t u^ulthl r:tctrrt"lt
I

f

f

I


I

I

I

I

I                                                       30
    James Counts submitt.al, 5/29/1,2, page 20 of 31


                     CURRENT YEAR F]NPINGS AND RECOMMENDATIONS
                        FOR TIIE FISCAL yËAR ENDED JIJNE 30, 2009

  2009-01

  Signifìicant DeficÍency - Financial ReporfÍng

 CONDffION: Accounting fransactiórs \ryere not properþ recorded in accorda¡rce with generally
 accepted accounting principles. Soúro examples ilclude, lack
                                                         of proper aocrual of expenditures and
 unrcco¡ded interest incorne allocatiori.

 CRITBRLA: Accorurting     rr"or¿. should be maintained in   accordance with generally acce,pted accoruiting
 principles.                                                          ,                      ,




 CAUSE OF CONDIION: The accounting flnctiou v/as not adequately staffed during the fiscal year.

 EFFECT oF CONDIIION: The account balances were nol complete and accurate.

 RECOMMENDATION: We recom,qretd that the District cstablishos procodures for accounting
 transactions. ln addition, traìning should be provided to employees fo¡ accounting transactions according
 to general accep{ed aocor:nting principles.,

 Resolution & Implementation      - Ilishict    Response

The condition was discovered aftcr the prevÌous staff left the district. The District has hired a:rd
restructured the Finanoial Depariment to include a I'í¡ancial Di¡ector that is directly resporsible for all
daily financial accorurting trærsactions wilh the responsibility for recording all financial data directly in
accorda¡rce with generally acce,pted accounting principles, the District has also hi¡ed a Financial
Supervisor workíng under the direction of the Financial Dìreotor, the Financial Superrisor is direcfly
responsible for coding and tracking all of the Disirict's expenditures and revenue i¡ accordance with the
District's yearly budget and correlating fiaancial transactions with thc County Controller aud. the Corrnty
Tteasu¡er's Offioe. The Financial De,parünent has also hired an Office Manager whosç flrnction is to
æsist in the timely and accu¡ate processing and filing of financíal documents also iu accordance with
generally accepted accounting principles and praotices. Thc Financial Deparhment will also provide
continuing education to all staff to eruure a knowledgeable and cross bained Fir:ancial Deparlment.


2A09-02

Significant DefÌciency - Petfy Cash Managem.ent

CONDITION: The District's accounting records showed the petty cash balances \ilere negative, The
amount recorded was not reconcilod to actual peffy cash,

CRIIERIA; The petty    cash fund must be reooncilable at all times. AII receipts should be deposited infact.

CAUSE OF CONDITION; Lack of proper procedures for petty cash management.
                                                                                    prab tø m       uw'r     I\
                                                                                   l <lfly       Cr,ra   h
                                                                                     Cr.c cou    ,\fit^ 3
                                                      28
        James Counts submittal ,                   5   / 29 /   1,2   , Page 2I of       31
                              ?e.L aF âei(                        R"*,-/ Jt**, 3o, *øg


      in inter¡al control tliat rnight be sipifcant deficiencies 01 material weaknesses, W'e did not
      identiff any deficiencies in intsrßal conhol over financial reporting that we'consider to'bè
      material weaknesses,   ae   defned atove.,

      Compliance and Other Matters

      A.s part of obtaining reasonable assurance about whether San Mateo County Mosquito Vecto¡
      Control Dishict's financial statemenfs are free ofmateriai misstatement,'we perT'ormed tests of its
      compliance with certain provisions of laws, regulations, confuacts, and grant agreements,
      noncompliance with which could have a dí¡ect a¡id material effect on the determination of
      financial statement amounts. However, providing an opinion on compliance with those
      provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
      The results of ou¡ tests disclosed. no instanses of noncompliance or other matters that are
      required to be reported unde¡ Government Auditing Standards,

      This report iç'iutçnded solely for   fte inférr$dçs 4fl{ use of the audit committee, management,
      a¡                                                                s and is not inte,nded to be and should not
      be
¡
{.

i
_!:
            ¿ ¿,                                        ¿¿P
I


      January 8,2009
      Redwood City, California
                                                                  (¡'-mn',+r<eâ           J..n Ào /ò
-+Iamqs Counts         submittal 5/29/12                     ¡J,aç tat<r nr"( (n4fro(9
Page 22 of 31                                                                                       E
                                           n Mateo County
                                           osquito Abatement DÍstrict
                                           l
                                          Roltins ft¿
                                         ingame Cc-94010
                                     (6s0)344-8se2 Fax (650) 344-3843
                            .        wwy.$ncm?d.org



                            REGTJLAR    MEETING OF TIIE BOARD                OF'   TRUSTEES
                                -              7:00 P.M,, Jdnuary 13r 2010

                                               M. .NÁ.GER'S REPORT
                                                  (fre-packet Version)



      L-3,                 NO COMMENT SEE A.GE}IDA,


      5.            SPECIÄL PRESENTATIONS

           I



                fatel. yBob bad his,d¡iughte¡ provide theÍi transBorfation. Bçb,.was ahvayechêcrÉjl qnd,
                a   pfeasrlre to have on the Boatd,

                                       I        Approval of ResolutionM-008-10.


        .      Resolution M-009-10. In appreciation of service byilfn Ðenuis Fregeri u'hç se¿ved
               over fifteen years on the Board representing the Cþ.ofB. url{ug¿ne" Ððflnislvas shâÌr
               of our finance corn¡rjttee for years andheþed considerably ¡r¡ith tlrç Þis{rict's
               g0vemaflce.

        RECOMMENDATION:                         ApprovalofResolutionM-009-10,


        r      Trustee-4'ppointmenfs.

       RECqMMEND¿._TION:                        Approval of Trustee Appointnrents and taking of Oath,


       r       Trustee Board Officers for20L0-20L2.

       REC91\¿I]IæNDATI9T:                     Approval of Trustee Officêrs andtaking of Oath.
James CounLs Submittal 5/29/L2                                          -h-qr 2c
                                                                                 t¿
Page 23 of 31
                    '                                  December, This document is from the
                             Check Registry provided for
                             QuickBooks accounting pro$am. Jo Ann or I will revier¡¡ and a¡sv¿s¡ 4¡y
                             questions.

          R]ÐCOÞIh4IENDATION:                        Motionto approve Capital Turd#02705 -
                                                     Reconciljation for September, October, and Novernber
                                                     and Expendítures of Decemb er 2009.

                                                                                      пt^: irt*¿¿ ltcx,l" Q:r$rcþ
                                                                                             c'Lv-\i ao i Ô
            AuDrr REpoRTx,oRFrscAL IrEÁB'                         ztgs-2aÉg.'i*^u
            o   lo Ann Deørman, Finance Director and Jeff Irø, Auditon

                                                                           General   ftnd.   I feel veryproud
                                                                          ars and not to overshadowthe
                                                                           (1ss8-200s).

                            After what las happened over the last few years, we have completely
                            ¡estiuctured the Admínistrative Depariment with Jo Ann; Vika.and Sand¡a.
                            The significance of this rest¡ucture will cost the District $100,000 buTir/ill
                            carry the District into the nextten years.

                                   +       We'çvill review the changes to our arlrninìsfoative and financial
                                           programs. They include:
                                   +       Vika reviews all invoices and drafts all checkS. I thenreview
                                           each oheck and then sign. ABoard Officer then comes in a¡d
                                          reviews each check and signs. Actually there are rnultiple
                                           checi<s and balances from the invoicing to the signing of checks
                                          that Io A¡n can review
                                          Vika also reconciles the financial records nronth. Jo Allr
                                   'L     rer¡iews all reconciïation documents and the ¡econcíliation
                                          process.
                                  rL      Jo Ann will also review the additional changes that werq
                                          imflemented.

                        Going back   to 7997 . Our revenues r¡/ere $ i , 1 60,000 and expenditures were
                        $ 1,060,000. An excess of only $ 1 00,000 with a reserye of only $970,000.
                        The real story was the properff tax revenues were only going up by
                        $20,000 ayear and the expenditures by $112,090. it was only amatter of a
                        few ¡'ç41s for the two lines (revenue vs. expenditr:res) intersect and we
                        would be in the same position as the State is today.

                        But we got proactive and tipped the scale in our favor.

                                  *     Increasedrevenue from service abatement agreements.
                                  *     Passed the benefi.t assessment.
                                  r[   Invested in the invasive pestprogram.
                                  rL   Instituted the Tulle Mosquito Contuol Progr¡m.
                               *       Furfher increased the Service Abatement Prograrn.
                               *       Pursuing $$ from the State Fish and Game-
                             - +       Rodent- Baiting Sewer Program.
James Counts submittal 5/29/12, page 24 of 31
                    ö      Review workshops to see potential trustee ínterest,

                          '      I   "How to be an Effective Board Member"

                                 .   "Uflderstandingthe B.rov¡n Act and Yow Responsibilities"

                    o      Review Webinars. Some we will present at the District others can be viewed at
                           home by the Trustees and the district will reimburse them the $59.'.



                          Staff Ännouncements

                    Jo   A¡n hireá S*¿ra Ky        as our new   Office Ar{rnini.strator.



                          General Announcêments


            o       GASB 45 TrustProgram.
                          'We
                    o          are looking at either the YCJPA or the Public AgencyRetúement Servìces to
                          assist the Disüict with our actuarial valuation and then r.rur*ding our aofuarial
                        " obligatiols through a multþle-employer GASB-complianl trust. Union Ba¡k
                          serves as trustee providing protection.

                    o    Point of contact is Mitch Barkcr at PARS and Gerry Preciado at the VCJPA.

                o        trVe   wouid like to oomplete our studyin February-Maroh timeûa¡ne.


                LAI'CO Budget

                o        'W'e
                                received our notice of ourporfion of the LAFCO budget. $2,391.

                .        The LAFCO operating.budget is $238,977 and the special districtportioa is
                         879,639.


                California Conference of Local Elealth Officers

                o       I was selected   as the   MVCÄC affiliate to the'CCLHO.

                r       The CCLHO has aïoard.of Directors meeting the fust Thrusd.ay of each month
                        held at the CDPH building in Sacramenlo, The meeting covers all the current
                        medícal issues going on around the State and I will provide a brief reporf on
                        MVCAC activities,

             ö       I was also plaoed on the CCLHO Environmental Health Committee, This
                     corrmrittee also meets almost montlly. I will also report MVCAC activities atrtlat
                     meeting if necessary,
,James   Counts Submit.t.al 5/29/a2, page 25 of                             31                                    @
                     Þ;s@,
                                                       ft
                                                  fte,prqgr¿m                               ..Tte_4prì1Ðee¡ìngreviswed
                                                   buEC€ú
                                                  sÞ'¡cf's                                  :ÊHrûnciâl dóüriff.ffs tyerË
                  reyìer+¡d il gleat dÊtâü and discrr*!Êd,                              Bôirid pffickers.: In additioq
                  Ch¿i¡man Nickotas and PæsÍdant Hona¡                              with Manager Gay and rwiewed
                  tbe Þish'ic.t Manager'r Conuac-L TÏe recor¡mended Di.sirÍct Manager's Co$ract was prepared for
                  submifol in the May Board meetirrgpre-packct for fr1l Boarrl djs¡r¡ssiotì at the Mayftard meeting
                  closed session The DisËict }4ilager's Contact          is a sigriñcent Ènprovemønt from the pasi
                                                     h.icf Mãnãger'e salzry and   benefls. The.rcxt schedulcd needng of
                                                      is May28uâtnoor-

                    San l{ateo ÇSDÁ ]lfeefing

                  BoarrÍ Presideü{ Ray Honan ificn&)d the loaal liaa Metco CSDA ruecting           in dprìl^ Tlis is a
                  meeting of our ccunty speoial distic.e" ÞIost ofthe discussi'aL lìns over lbe LAFCo budget,
           .
                    Dktrict StretegÍc Plauuius Coumitfee

                 ñ{anager- Gly reviewed rtre .á.pri! I 44 rlÊ.tiing;
                 2008 ¡¡rd startod daveltping thc StrÁt.Êgic PlÊn
                 e¡nuilerl to Tr¡¡tËÊ Fuller who uas unable ,to
                 meætiryÍs lvfay ?# atnool.




                 The çomrnif'eç -u.eete F¡iø to the Board meeting and discussed en'çCronmenial issues sramd ó.e
                 -ûufity_

                   Betvd    MÊdExs,   R$Stn¡c4üre

                 This¡clufúfirâ'tisbasedonfon¡¡rusedby¡'o'¡¡"citics, Bçcatseoftimçccnstrai¡Ésitwasdecjded
                 to movet&ese discusslo¡s till the Ju¡¡ Boæcì meetìng

                   Manasers' iqeelilrgs

                 Listed rere.{:e mcetings the Ðish'Íc{ Mooage will attead during lllay.

           Clgsed S¡saion

               CONFEfi.N¡ÍCE IVTTIÍ LEG,4L COTNSEL- ruNAL DISCIPLruÁ-RY             ¿.NÐ REPORT
                                                                            "ROCESS
               FROM AIPEAL HEÄRING L'OMMITTEE -Namcd of cæe; Karen Itv'illi¿ms.

               PUBLIC .ÉMPLOYEE PERFÙTMA]{çE EVALUATI{-}N : COTTFERE},ICE WMH DISTRICT.
               MANAGEß, HVÀL.UATION COMMTTTEE (DMEC) oN ltIE REI/IEW .ÐlD FROCESS (Gov,
               Code Sec. 5a957)-Narne of cæel RobeIt B. Cay.

                            MtTI$N.l           Totdjorrrninto cleseilsessìon. Rìechel/Ridgervay, ca¡¡ied unanímously.

                            MOTIT¡{i           To pome out of closed sessiÇr3- Nickolæ.rÞreger, cánied,
                              .                unanimously,
.Tames   Counts Submittal- 5/29/1"2, Page 26 of 31
                             üsn Mafeo C+urnty
                                                                         åild Y+efsr Contfsl                    Ïlistri*t
                                                                         d
                                                                    flÀ      '94{}10
                                                                    S2, Frx (6fit) 344'3sCS
                                           ?¡sßvìsTnÈ$âd"Qf$




                                        MINUIÍS OF flIE ftEGUI¡IR EtÁttÐ MEETINË
                                         üF TtIË BOÁRÞ OF', TÃTISTEES, IvfÀY 13, 20f)9

             Þosìdcnt Hoitan oalled the ¡r'ceting       ø   ü'dËr   å0   7:0DpE

             TRUSTEEå tsRE.IENT:
                                                                                 Ronald                         Leonl.lickolss
                                                                                          '{sderssn
                                                                                 John Curtis                    Dennie Preger
                                                                                 Valoalün-a Cogoni              Iames Ridgorvay
                                                                                 tluistÌue Fuller^              Rr¡be$Riechel
                                                                                 Robef El¡ke                    RobertBury
                                                                                 Ray Honan                      Belsoy SchnçÍder
                                                                                 RobertMâyürd                   RichardTagg
                                                                                Sarrf-çrner                     TÌmFrafu¡:
                                                                                                                Larvrecrce Petergon



                                                                                CalÏfi¡rion                     Joseph   Fil



            fi.Eé#EÎR¡,EHSIH:                                                   Rûbü't Ga¡ Disnicr Mauagcr
                                                                                JoAln Ðeannan, Iiuance,{dfl¡ini$rorór nnd Clerk
                                                                                James Cormts, -FíeId Operations Supervisor.,
                                                                                Chindi Foave¡", Vector Ecologist

            GT]F^$TS/SPEÁI{ÃR.S PRESENT             ;                           Joln Flise, SCI Consrúting Croup

            Flegge of ,4llüsìãncs

            luhlic Innut   on Non ÀserdÍued ftems

            firn Mei4 Rocþ'Poinl Ll,C, md       a   rasident of 5m Mateo ts inte¡psled i:r Trustce Ç¿1vi¡r llinton's positíon
            ry the rt"lnrge trusteË" Mr. þfet7, gave   m infoduc,tìon and ft wa.g obvio¡¡s he was interesled ín rhe Districr's
            mis'síon and. servíce.




                              MCITISN:              To openpuUlicheariug. CurtisÆste,rso4 caniadrwnímously^

           Jobn Biiss,    SCI Consuliìng Graup gave a thorough ovorvie,r'r of the Ëngìneers Report and tlo bon+fit
           assÞ,ssmsrúfloce*s auu'edng u:ry questiort+ bythose prçsçtrt, lvf¡, Bliss also desclibed the chauges ovor
           tlre Is.st ¡welve mo¡¡ths ø the Engineers Rry<rt. ttrat rvøe a re$ult of a cou¡t case earlíer TLat yêÊr or ¿
           general assessmçnt lhat was ruleú imppropriate by the coruts, Tlet'e werÞ no ¡eal simjlarities to or.¡r
James Counts      Submittal 5/29/12, Page 27 of                              31



                                 San Mateo County
                                Mosquito and Vector Control District
                                1351 RoIIins Rrl
                                Burlingame C^4.94010
                                (6f)) 344S592 Fax (650) 344-3843
                                www.smomad"org




                              MINUTES OF' TEE REGULÄR BOÁTD MEETING,
                              ûF THE BoARD or rnúsffis, ilr¡ncg ir, z0+9'

     P¡esidentHonau called the meeting to orde¡ at 7:0þm

     TR.USTEESPRESENT:
                                                          Ronalcl.A.ndenon                 LeonNickolaç

                                          ;,   i     .
                                                   . '
                                                          f"H*l#å.r"*
                                                          Cl¡istine Fuller
                                                                                           Dennis Preger
                                                                                           James Ridgeway
                                                                                           Robert Riechel
                                                                                           Donna RrfheËford
                                                                                           Betsey Schneidcr
                      :.                                  RobertMaynard                    Richarrl Tagg
                                                          Sarr Lerner




                                                          RobertBlake                      Cal Elinton
                                                          RobertBury                       Lawcnce Pete¡son
                                                          TinFrahm

                                                          Robort Gay, Disnid Manager
                                                          Ìo A¡n Deaflnan, I'inmcç Adminisharor and.
                                                                              Cle¡k of theBoard
                                                          James Counts, Field Operatíons Supervisor
                                                          Chiudi Peavey, Vector Ecologist

                                                          W. George Wailes, Esq., Carr lvdcClellan




     bib'ose ù03t&* pvÞl{srråsíliesi:nt to spe*k

                                     ;


                       MOfi9¡{:          To approve moving the Closed Session befsre the Conser¡t Calendar.
                                         Fil/Anderson, carried manimously.

     Closed Session

         CONIIERENCX WiTHLEGAI COTINSEL AND/ORDISTRICT MANAGER - E}(STTNG
       . LITIGATION(SuMivÌsion(a)ofSection54956.9),Nameofcase: JakeNicbaumvs, SanMaieo
         Counþ Mosguito Abatsmert DisbiçÈ C"se No. CfV 4?3503
lTames   Counts Submittal 5/29/1,2, Page 28 of                              31


                                           San Nlateo County
                                           iVTosquito Abatement                             District
                                           l35l Rotlins Rd
                                           Burlíngame CÄ 94010
                                           (650) 344-8s92 F'ax (650) 3U-3843
                                            wwwsmcmad.org


                                      MINUTES      OF' TEE REGI]LÀR BO.ÄRD MEETING
                                         oF   Tm   BOARD OF TRUSTEES,pqT 10,2007

             President Nickotas called the meetirrg to orde¡ at 7:00pm

             TRUSTE;ES PBEÉENI:
                                                                   Ronald Anderson               RobertMayaard
                                                                   RobertBury                    Leon Nickolas
                                                                   Robe¡tBlake                   Lawreuce Peterson
                                                                   Valenti¡a Cogoní              James   Ridgeway
                                                                   John Curtis                   Robert RÌechel
                                                                   TimFrahm                      Don¡q Rutherford
                                                                   Cbristine Fuller              Beßey Sohneider
                                                                   Rayllonan                     Richarcl Tagg




             TRUSTEESABSENT:
                                                                   Joseph   Fìl
                                                                   Cal Hinton
                                                                  Doris Kellett
                                                                  Dennis Preger



            STÁFFPRESDN: I                                        Robed Gay, Distict Manager
                                                                  Karen V/illiams, Clerk of the Board
                                                                  Iames Counts, Fieid Operations Superviror
                                                                  Ctìndi P eavey, Vector Ecologist


                                                                  JeffIra, C.G, lJhlenberg LLP




                              MOTION:           Approve the consont calendar, which co¡sisted of tüe list of
                                                expenilitrues for Septombor, rçyenuç received for September, minutes
                                                of the Septembcr board meeting and two (2) fixed asset retirsments.
                                                CurtisÆIonan, carried unanimowly.
,James   Counts SubmittaL,5/29/12, Page 29 of                                    31


                                                           l/Vl¿nct,         (lr )øø1

              CONFERENCE WITH LEGAL COUNSEL AND/OR DISTRICT MANAGER' EXISTING
              IITIGATION (Subdivision (a) of Section 54956.9),Name of cæs:
                                                             Simser vs. San Mateo County
              Mosquito and Vector Cont¡ol DisEíçt

              CONFERE}ÌCE W]TH LEGÁI COTNSEL AND/OR ÐISTRTCT MANAGER . ÐûSÎING
                                                                                                                   J




              LITIGATTON (Subdivision (¿) of Section 54956.9), Na¡oe of case: VegaÆernandez vs. San Maloo
              County Mosquito Abaræment Disfrict

             PIIBLIC EMPLOYEE PERFORMANCE EYÁ-LUATION - CONFERENCË ÏVITH DISTRICT
             I,IANAGER EYALUATIONREvmY/.{ND PROCESS (Gov. Code Seó. 54957)-Na¡:e of case:
             RobertB. Gay.



                             MOTLON:             To adjoum intociosed sæsion. TaggÆ'il, canied unanimously.

                             MOTION:            To come ouú of closed session. RiecheyNickolas, carried
                                                unanìnousþ

                  Item one   (1):   The Boa¡d apprnve the Settlenent Agreement and Mutual Release betwe€n the
                  San lç{ateo Cormty Mosquito aird Veotcr¡ CorÞol District and Mr. Jaoob Niebzu¡n

                 Item two    (2):       I-nformation onìy. No astion tâken

                 Iten   tlrree   (3):   hfonnafion only, No acfion take¡-

                 Item four (4): Tho Manager EvaluatÍon Committee will tabr¡lafe tå.e ¡esults anì give to tbe
                 Board President. Once this is done tlen thc Boa¡d Officers and fte CornniEpe Chai¡ ofthc
                 Manage,r Evaluation Committee vrill trrd a date to give the District Manager bjs cvaluatÍon

         Consent Calendar

                            MOTIO,N:            No ítens   ø   approYe.

                                  *Þpv¡

                 Finance Adrnhistator will fa¡¡fer all financial documenb ùom Microsofr Access q¡d Ppachtee
         to Quicl8ooks Accouhting Hogran, All fi¡tu¡e financial documents will originate ftom the QuiclcBoola
         Acoounting Prognm. Budgetary documetrts will ¿lso originate from thç QuickBoola.Acoountiúg Program
         and æsociated accounting qpre¿dsheets.




                                                                                                                  on
                                                                                                                  all


                Educatíon Rclief Assistæce Fund (ERAF) informatíon is requested by Trustee Fullor, Trustee Fil,
         and T¡usæe   A¡denou

                           MOfiON:              To approve tho Expenditures for February 2û09. Iuller/Curtis, carríed
                                               unanimously.
,JamesCounts SubmittaL 5 /29 /1,2
Page 30 of 31                                            d(+ I0 t êarà
           Distriet Ännu¡t Audit 200&2007




                                                                                                                           I
                processes. The audit found no matorial weahes
                eOund,

                Tru$tee Riechel r€que-st€d softrs. addíti*ns{ infoanation rçgarding the percenlåge changen from last
                fisc                                                                      otire¡nent and
                une                                                                       the rcti¡ement account and
                the reasoning behind the incroase in tbebudgeted amouut¡, The depreciation expense will iirc¡ease




                rctiromeut percentage rncreæe, the Board of Reti¡e¡nont sets tlre   e4loyor conhibution ¡ates bae ed
                                                                                                         andalss on
                                                                                                         ,ur¡def   our



                                                                                                                     tte
                rate used to calculate the amount due increases,

                Manager Gay reportcd that this audit is the last audit uqder our ou¡rent conhact with C.G,
                Ulrleuberg, EIe requested úat we agendtze a motion to enter into a new t¡ree year coahact with the


                                                                                                                           t

               due to their knowlerlge of our District, With the rotation of audifing perso¡nel each year, the Dishict
               alweys gets a fresh set of eyes reriewing the financial rscords.

               Finance Administator V/illiams shted that finnlization of any fü¡ther adjusting enhies will bc
               completed during the coming mouth and a printed a¡d bound final copy will be available for
               approval at tha November 14,2007 board meeting. She ststed that she enjoyed working with the
               audifing porsonuel and thatlhey wore professional and vcry helpfi¡I,

          Yector Control Program

                                                                                                         corporating
                                                                                                         oay
                                                                                                         Diyision fo¡
                                                                    shave required them to cut positíons in fheir
                                                                    progrÂnl. Ho requestod that the District take
                                                     g would be               ger Gay conferred v¡ith President
                 Nickolas, who stated tlat he would like to prae              .fri*p.rÞcass aqd lost inft overy
                 ayenue in regard to what worild tle progtamib-e
                 would be the costs and needs                                                                                  È


                                                                                                                               I

                 was in tho   preliminary   stages
                 He would be scheduling a me
                 DivisÍon and Dcan Poterson to hlk specifically about what lhe process will be to assume coutrol.




                be at thatpoÍnq   rhålrhi Ðis.fiot wÍllbe in a b
James Counts         submittaL 5/29/1,2, Page 31 of                       31



                                           lnternel Controls and Audits

           lnternal Controls have been reviewed and new ones implemented on several occasions as can
   be seen in board documents.

           ln the Board Meeting Minutes frorn Octobet 2007, page M2 under "District Annual Audit" it
  states that the audit was directed more at controls rather than journal entries. Karen Williams discussed
  this atthe time and initiated new procedures in response to the auditors.

           ln the Minutes from the March 2009 Board meeting (page M2) under the "Finance
  Admínistrator's Report" it states that the "Finance Administrator will make available all checks with
  documentation for the Boards approval prior to approval being authorized."

           ln the Minutes for the May 2009 Board meeting on page M8, under "District Fînancíal
  Committee" it says that at the Apríl 24th meeting of the FÍnance committee "FÍnancial documents were
  reviewed in great detail and discussed for submitting in future board pre-packets".

          ln January of 20L0 new   internal controls were announced by the Finance Department and the
  Auditor. ln the Manager's Report for the January 2010 Board Meeting, pageA5, under the item about
  the Audit Report for 2008-09, the manager announced a complete restructuring of the Administrative
  Department and new ínternal controls. The procedure includes "multiple checks and balances"
  including that the manager and board officer will review each check before signing it.

           Audits for the past 5 years are on the dÌs'trict's website, The last 2 pages of each review internal
  controls. For 2006-08, while Karen Williams was Finance Administrator, the auditors state that they "did
  not find any deficiencies in internal control over financial reporting that we consider to be materíal
  weaknesses", Karen had been praised at board meetings each yearfor having clean audits. ln 2009,
  after Karen left and Jo Ann had become Finance Adminístrator, there were two significant deficiencíes
  on the audit (page 28-29). The first was "accounting transactions not being properly recorded.,.lack of
  proper accrual of expenditures...". The second was that "...petty cash balances were negative,,.". This
 should have been a red flag at the time and should have caused the manager and the board to at least
 wonder if there were problems and keep an eye outfor irregularities in accounting. lnstead, both issues
 was blamed on the past finance Administrator and never given a second thought. ln 2010, the lack of
 properly recording accruals was flagged in the audit again {page 30).

         It has been stated ìn the news repeatedly that "much of the f¡aud was in the past year" or that
 the fraud was not as evídent in the first year (2009). However, on the last page of the audit lor 201L, it
 shows that the total amount of the theft was $650,000 and the amount attributed to the 2010-t L was
 340,000. This means that almost half the theft (5310,000J was in 2009-10, Despite two consecutíve
 audíts showing significant deficiencies in accounting procedures when all previous audits had been
 spotless, neither the manager of board officers questioned r,yhether there might be problems with the
 district's finance department and the department was given little oversight.

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:0
posted:12/21/2012
language:English
pages:31