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California tatController
May 1.5, 2015
David Houser, Auditor-Controller
Butte County MXY 19
25 County Center Drive, Suite 1.201 OROVLLE,CALFORM
Oroville, CA 95965
Re: Court Revenue Audit of Butte Count
Dear Mr. Mouser:
In accordance with Government Code sections 68101, 68103, and 68104, the Mate Controller's
Office (SCO) will conduct a performance audit of Butte County's methods to collect and account
for court revenues. The purpose of the audit is to determine whether the county's accounting
,system results in complete, accurate, and timely remittances to the Mate Treasurer. The audit
scope will include a review of procedures in effect during the period of July 1, 2006, through
,lune 30, 2014. The SCO will conduct this audit in accordance with GovernmentAuditing
Standards, issued by the Comptroller General of the United States.
As discussed with Graciela Gutierrez of your office, an entrance conference has been scheduled
for 1:30 p,m. on June 9, 2015. The entrance conference will be held at the Butte County
Auditor-Controller's Office. At that time, SCG auditors will meet with you to discuss the
purpose and scope of the audit. Please invite other appropriate county personnel to the meeting.
In addition, staff from. the Superior Court also will attend. Please furnish working
accommodations for three auditors and mare available the appropriate contact personnel, 'Vr+'e
anticipate that fieldwork will require eight to ten weeks to complete..
To expedite completion of the audit, please have the following documents available at the
beginning of the audita.
• Chart of accounts
• SCO-stamped copies of TC-31 remittances and supporting documents from. July 1, 2006,
through June 30, 2014.
• Worksheets for the annual 50% excess of qualified revenues calculation from July 1, 2006,
through June 30, 2014
P.C. Box 942850, Sacramento, CA 94250 + (916) 445-2636
3301 C Street, Suite 700, Sacramento, CA 95816 * (916) 32.4-8907
�yA 901 Corporate Center Drive, Suite 200, Monterey Park, CA 91754 * (323) 981-6802
David Houser, Auditor-Controller
May 15, 2015
Page 2
• Copy of County Board of Supervisors' resolutions for the following penalties and
assessments, if applicable:
o GC 76000(a)—Breakdown of county penalty of$7 per $10 of base time
o GC 76000.5 —EMS additional penalty of$2 per$10 of base time
o PC 1463.13 —Alcohol and drug assessment (up to $150)
o PC 1463.16—DUI program special account ($50)
o PC 1463.18—DUI indemnity allocation ($20)
o PC 1463.14(b)—DUI lab test penalty (up to $50)
o PC 1202.4(I)—County collection fee (up to 10% of restitution fine)
o PC 1205(e)—Installment (actual costs) or accounts receivable fee (up to $30)
• Records, reports, and work papers of parking revenues from July 1, 2006, through June 30,
2014
• Records related to the correction or resolution of the SCO's prior audit exceptions
We will request additional records as needed.
If you have any questions or need any additional information, please contact me by telephone at
(916) 327-5733 or by email at jxzhou@sco.ca.gov.
Sincerely,
r JERRY ZHOU, CPA,Audit Manager
Local Government Compliance Bureau
Division of Audits
JZ/is
15585
cc: Doug Teeter, Chairperson
Butte County Board of Supervisors
Kimberly Flener, Court Executive Officer
Butte County Superior Court
Elizabeth Gonzalez, Bureau Chief
Division of Audits, State Controller's Office
Leesa Deniz, Auditor-in-Charge
Division of Audits, State Controller's Office
Shadi Ahmadi, Auditor
Division of Audits, State Controller's Office