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Response synthesis and audit

Board and Auditor responses to fiscal oversight

The Board accepts some findings and disputes reserve-accounting and budget explanations; it describes financial-review work. The Auditor accepts the findings directed to that office and promises implementation without adding schedules or methods.

Official response PDFOfficial report PDF

Response by Mariposa County Board of Supervisors and Mariposa County Auditor

7

Addressed

8

Partially addressed

0

Not addressed

0

Unclear

County's stated disposition

These categories reflect the County's response to each recommendation, separate from this audit's assessment.

0

Implemented

5

Will be implemented

0

Requires further analysis

0

Will not be implemented

2

Unclear

How to read this audit

This review assesses the response document, not independently verified implementation, factual accuracy, or legal compliance. Each audit identifies its respondent and letter date. Page citations refer to the assembled response packet. Assessor and Treasurer narrative corrections are linked separately and are not relabeled as numbered jury findings. The Auditor’s letter date is September 6, 2024 despite a September 5 receipt stamp.

Commitments

Actions stated in the response

These are commitments extracted from the County's response. They describe what the response says will happen; they do not verify that implementation occurred.

5

Extracted commitments

0

Definite or bounded timing

0

Conditional timing

5

No timeframe

R3 — Board · No timeframe stated

Establish procedures for regular financial reviews and audit check-ins.

No target date stated

R1 — Auditor · No timeframe stated

Implement the recommendation concerning written audit procedures.

No target date stated

R2 — Auditor · No timeframe stated

Implement the recommendation concerning management and leadership training.

No target date stated

R4 — Auditor · No timeframe stated

Implement the recommendation concerning facilitated debrief.

No target date stated

R5 — Auditor · No timeframe stated

Implement the recommendation concerning working-relationship plan.

No target date stated

Item-by-item review

Findings and recommendations

Assessments describe whether the response engages each cited item. Finding scores separately describe statutory-elements completeness under California Penal Code § 933.05(a) and public usefulness. They do not independently verify the response or constitute a legal conclusion.

Showing 15 of 15 items

finding · F1 — Board

Late audit and budget projections

Audit: Addressed

Response says

Mariposa County Board of Supervisors: Agrees.

Audit analysis

The explicit agreement covers the finding but adds no explanation or evidence.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

6/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

2/6

Public usefulness

Coverage
2/2
Reason specificity
0/2
Support traceability
0/2

The explicit agreement covers the finding but adds no explanation or evidence.

Scoring confidence: high

Report page 5Response page 10
Discuss finding and response

finding · F2 — Board

Delayed budget review

Audit: Addressed

Response says

Mariposa County Board of Supervisors: Partly agrees; says the midyear review did not occur and balancing adjustments waited until February 20, 2024 because opening balances arrived in January.

Audit analysis

The response specifies the disagreement and gives dates and a causal explanation, including its distinction between budget estimates and actual results.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

10/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

6/6

Public usefulness

Coverage
2/2
Reason specificity
2/2
Support traceability
2/2

The response specifies the disagreement and gives dates and a causal explanation, including its distinction between budget estimates and actual results.

Scoring confidence: high

Report page 5Response page 10
Discuss finding and response

finding · F3 — Board

Reserve accounting and emergency adjustments

Audit: Addressed

Response says

Mariposa County Board of Supervisors: Disagrees; says contributions followed the budget but balance-sheet accounting made the lower FY24 opening balance unexpected.

Audit analysis

The response explains the disputed accounting characterization, but only partly addresses the asserted need for emergency redistribution. Fiscal years and account treatment provide a checkable basis.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

9/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

5/6

Public usefulness

Coverage
1/2
Reason specificity
2/2
Support traceability
2/2

The response explains the disputed accounting characterization, but only partly addresses the asserted need for emergency redistribution. Fiscal years and account treatment provide a checkable basis.

Scoring confidence: high

Report page 5Response page 11
Discuss finding and response

finding · F4 — Board

Incomplete daily financial work

Audit: Addressed

Response says

Mariposa County Board of Supervisors: Agrees.

Audit analysis

The response states agreement without additional reasoning or support.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

6/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

2/6

Public usefulness

Coverage
2/2
Reason specificity
0/2
Support traceability
0/2

The response states agreement without additional reasoning or support.

Scoring confidence: high

Report page 5Response page 11
Discuss finding and response

finding · F5 — Board

Auditor–Administration working relationships

Audit: Partially addressed

Response says

Mariposa County Board of Supervisors: Partly agrees and attributes strain to Oracle implementation and missed budget and audit deadlines.

Audit analysis

The explanation is specific to the finding, but the exact disputed portion is not identified and no supporting record is named.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

8/10

3/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
1/2

5/6

Public usefulness

Coverage
2/2
Reason specificity
2/2
Support traceability
1/2

The explanation is specific to the finding, but the exact disputed portion is not identified and no supporting record is named.

Scoring confidence: high

Report page 5Response page 11
Discuss finding and response

recommendation · R3 — Board

Regular financial check-ins

County: Will be implementedAudit: Partially addressed

Response says

Mariposa County Board of Supervisors: Says procedures for regular reviews are being established.

Audit analysis

An implementation action is identified but no schedule, cadence, or written procedure is provided.

Extracted commitments

Establish procedures for regular financial reviews and audit check-ins.

Responsible party
Mariposa County Board of Supervisors
Timing
No timeframe stated
Report page 5Response page 11

recommendation · R4 — Board

Facilitated debrief

County: UnclearAudit: Partially addressed

Response says

Mariposa County Board of Supervisors: Agrees.

Audit analysis

Agreement does not establish an implementation action or timeframe.

Report page 6Response page 11

recommendation · R5 — Board

Plan for a strong working relationship

County: UnclearAudit: Partially addressed

Response says

Mariposa County Board of Supervisors: Agrees and calls a good working relationship essential.

Audit analysis

Agreement does not establish an implementation action or timeframe.

Report page 6Response page 11

finding · F1 — Auditor

Late audit and budget projections

Audit: Addressed

Response says

Mariposa County Auditor: Agrees with the finding.

Audit analysis

The explicit agreement covers the finding but supplies no explanation or supporting records.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

6/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

2/6

Public usefulness

Coverage
2/2
Reason specificity
0/2
Support traceability
0/2

The explicit agreement covers the finding but supplies no explanation or supporting records.

Scoring confidence: high

Report page 5Response page 6
Discuss finding and response

finding · F4 — Auditor

Incomplete daily financial work

Audit: Addressed

Response says

Mariposa County Auditor: Agrees with the finding.

Audit analysis

The explicit agreement covers the finding but supplies no explanation or supporting records.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

6/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

2/6

Public usefulness

Coverage
2/2
Reason specificity
0/2
Support traceability
0/2

The explicit agreement covers the finding but supplies no explanation or supporting records.

Scoring confidence: high

Report page 5Response page 6
Discuss finding and response

finding · F5 — Auditor

Working relationships

Audit: Addressed

Response says

Mariposa County Auditor: Agrees with the finding.

Audit analysis

The explicit agreement covers the finding but supplies no explanation or supporting records.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

6/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

2/6

Public usefulness

Coverage
2/2
Reason specificity
0/2
Support traceability
0/2

The explicit agreement covers the finding but supplies no explanation or supporting records.

Scoring confidence: high

Report page 5Response page 6
Discuss finding and response

recommendation · R1 — Auditor

Written audit procedures

County: Will be implementedAudit: Partially addressed

Response says

Mariposa County Auditor: Will implement the recommendation.

Audit analysis

The promise is explicit, but the response adds no method or timeframe and does not expressly adopt the jury’s requested timing.

Extracted commitments

Implement the recommendation concerning written audit procedures.

Responsible party
Mariposa County Auditor
Timing
No timeframe stated
Report page 5Response page 6

recommendation · R2 — Auditor

Management and leadership training

County: Will be implementedAudit: Partially addressed

Response says

Mariposa County Auditor: Will implement the recommendation.

Audit analysis

The promise is explicit, but the response adds no method or timeframe and does not expressly adopt the jury’s requested timing.

Extracted commitments

Implement the recommendation concerning management and leadership training.

Responsible party
Mariposa County Auditor
Timing
No timeframe stated
Report page 5Response page 6

recommendation · R4 — Auditor

Facilitated debrief

County: Will be implementedAudit: Partially addressed

Response says

Mariposa County Auditor: Will implement the recommendation.

Audit analysis

The promise is explicit, but the response adds no method or timeframe and does not expressly adopt the jury’s requested timing.

Extracted commitments

Implement the recommendation concerning facilitated debrief.

Responsible party
Mariposa County Auditor
Timing
No timeframe stated
Report page 6Response page 6

recommendation · R5 — Auditor

Working-relationship plan

County: Will be implementedAudit: Partially addressed

Response says

Mariposa County Auditor: Will implement the recommendation.

Audit analysis

The promise is explicit, but the response adds no method or timeframe and does not expressly adopt the jury’s requested timing.

Extracted commitments

Implement the recommendation concerning working-relationship plan.

Responsible party
Mariposa County Auditor
Timing
No timeframe stated
Report page 6Response page 7