Sonoma County Public Administrator/Public Guardian/Public Conservator Agency Fund
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1 Agreed-Upon Procedures Report For The Period July 1, 2010 to June 30, 2011
2 Auditor-Controller Treasurer-Tax Collector DONNA DUNK, CPA DAVID E. SUNDSTROM, CPA County of Sonoma ASSISTANT 585 FISCAL DRIVE AUDITOR-CONTROLLER AUDITOR-CONTROLLER TREASURER -TAX COLLECTOR SUITE 100 SANTA ROSA, CALIFORNIA JONATHAN KADLEC ASSISTANT (707) FAX (707) TREASURER-TAX COLLECTOR Mr. Jerry Dunn, Interim Director Sonoma County Department of Human Services Santa Rosa, CA Auditor-Controller s Report on Applying Agreed-upon Procedures We have performed the procedures enumerated in the following pages, agreed to by the Sonoma County Human Services, solely to assist you in evaluating the Public Administrator/Public Guardian/Public Conservator Agency Fund for the adequacy of the procedures noted on the following pages for the fiscal year ending June 30, The sufficiency of these procedures is solely the responsibility of the Sonoma County Department of Human Services. Consequently, we make no representation regarding the sufficiency of the procedures described for the purpose for which this report has been requested or for any other purpose. We were not engaged to, and did not conduct an examination, the objective of which would be the expression of an opinion on the s accuracy of reporting and internal controls. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the management of the Sonoma County Department of Human Services and Board of Supervisor s and is not intended to be and should not be used by anyone other than the specified party. May 22, 2012
3 Background The Public Administrator / Public Guardian / Public Conservator Agency Fund (PA/PG/PC- Agency Fund) of Sonoma County is governed by the Board of Supervisors of the County of Sonoma. On May 25, 2004 the Sonoma County Board of Supervisors designated the Human Services Department as the Public Administrator / Public Guardian / Public Conservator. Public Administrator Probate Code, Section 7600, et. seq., governs the duties of the Public Administrator. As such, the Public Administrator must take charge of the assets of the deceased persons within their county, when no executor or administrator has been appointed and the assets are being wasted, uncared for or lost, and also when an estate is ordered into the Administrators hands by the Court. Estates in Excess of $100,000 When the Public Administrator takes possession of an estate over $100,000 and/or real property is owned by the estate, the estate is administered through the probate process. Real property remains in the name of the decedent until sold as determined by the order of Superior Court. Estates between $20,000 and $100,000 When the Public Administrator takes possession of the estate of a decedent that appears to be between $20,000 and $100,000 and there is no real property owned by the estate, the Public Administrator must apply to the Superior Court for an order permitting the Public Administrator summarily to sell the estate property, withdraw money of the decedent on deposit with any bank, and to collect any indebtedness that may be owing to the decedent. The money received from any such sale or collection must be used to pay costs of administering the estate and to defray the expenses of the burial of the decedent and the expenses of the last illness. The balance, if any, may be used to pay other claims approved by the Court. Estates under $20,000 When the Public Administrator takes possession of an estate under the above code sections and the estate is under $20,000 with no real property, the estate may be administered as indicated above without an order from the Court.
4 Public Guardian / Public Conservator As per Division 4 of the California Probate Code (code section 1400 Et seq.) the Public Guardian, when appointed by the Superior Court of California, acts as the conservator of a severely cognitively impaired elder or dependent citizen s person and/or estate. As per Probate Code section 2900, should the investigation endorse the need for conservatorship of the estate causing the Public Guardian to intend to file a petition, if the real property is at immediate risk of loss, waste, or harm the Public Guardian may take immediate temporary control or possession of the at risk property. Acting under the authority granted by the Superior Court of California as per the Lanterman- Petris-Short Act (California Welfare and Institutions code section 5000 Et seq.) the Public Conservator may act as conservator of the estate for those persons whom the Court has determined are gravely disabled by reason of an axis 1 mental disorder and for whom the Court has appointed the Public Conservator as conservator of their person. Real property remains in the name of the individual under conservatorship. If it is evident that the proceeds from real property or other non liquid assets are needed to pay for the care of the owner under conservatorship, an order to sell is obtained from Superior Court. Procedures Performed and the Associated Findings: 1. Procedure Performed: We reviewed the design of accounting internal controls by completing an evaluation of the separation of duties as defined by the flow chart of accounting procedures and through interviews with Agency Fund staff. 2. Procedure Performed: We reviewed the June 30, 2011 reconciliation of the Panoramic System General Control Reports with the Exchange Bank Pooled Accounts and with those funds held at the County Treasury for accuracy and completeness. 3. Procedure Performed: We selected a sample of Agency Fund client accounts and traced deposits, expenses, interest allocation and ending balances to the Panoramic General Controls Reports at June 30, 2011 for accuracy and completeness.
5 4. Procedure Performed: We selected a sample of Agency Fund client expenses during the fiscal year ended June 30, 2011 for proper authorization, supporting documentation, mathematical accuracy and propriety. 5. Procedure Performed: We compared a sample of client s assets as listed in the Client Inventory List within Panoramic to the assets held in the Agency Fund safe for accuracy and completeness. Finding: Through the implementation of new policies and procedures the Agency Fund has made significant strides in improving their tracking and monitoring of the marshaling of new client s assets. Progress has been in made in recording these assets in the Panoramic Inventory System, but there is still room for improvement. We tested one client inventory list each from Public Administrator, Public Guardian and Public Conservator. All three lists in our sample included vague descriptions of the inventory such as 1 box and miscellaneous inventory in drawer in safe. In addition, one of the lists sampled did not reflect client asset disbursements which occurred four months prior to our test date. Recommendation: We recommend that the Agency Fund update the inventory records within the Panoramic Inventory System for clients whose accounts were opened before the implementation of the new policies and procedures. This will require that the Agency Fund add all inventory not already recorded within the Inventory Lists and audit/correct all property inventory that is currently in the system. Finding: Present controls over the access to the safe room, formerly the office supply room, are inadequate for the safeguarding of client assets. The safe room in which the clients assets are held is secured by only a lock on the door. A record of access into the safe room is dependent on employees initialing a sign in sheet upon entry. Recommendation: The Agency Fund should implement the use of an electronic card reader to monitor access to the safe room and to reduce the risk of unauthorized entry. 6. Procedure Performed: We reviewed a sample of sales of client assets for authorization by the Probate Court prior to sale, the accuracy of the commission paid to the auctioneer and to confirm that the sale proceeds have been posted to the correct client account. Findings: We had no findings in our testing of the sales of Public Administrator client assets during the fiscal year ended June 30, There were no sales of Public Guardian or Public Conservator client assets during the fiscal year ended June 30, 2011.
6 Closing Statement We appreciate you choosing our department to perform the procedures noted above and look forward to assisting you in subsequent years. We would like to thank Chris Koper, Ilene Moran, Elizabeth Christen-Roberts and Carla Kelly for their helpfulness and cooperation. If you have further questions regarding this report, please contact Danielle Scannell at (707) May 22, 2012
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