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Dedicated Funds and Financial Records

What would useful financial training and independent review of canal-related transactions include?

The jury recommends GASB-based training and independent auditing of canal transactions. The supplied city response remains a proposal.

Why this matters

Review and documented procedures can support reliable financial records across staff changes.

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Supporting evidence

Evidence from the report

This Phase 1 citation points back to the source material that informed the civic question.

Supporting report

City of Atwater, Where Are the Funds?

Report section
Recommendations, R3–R4
Source citation
City of Atwater, Where Are the Funds?, Merced County Civil Grand Jury 2025/2026 Annual Report, PDF page 51.
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