Sonoma County Board of Supervisors response

R2 · Exact date

Recommend a compliance-review process, direct departmental review with SPI and Purchasing, and require departments and Purchasing to confirm compliance to the CEO. Annual recurrence is not expressly promised.

R3 · Exact date

Develop a departmental confirmation process and require written updates to the CEO on actions taken.

R4 · Exact date

Complete analysis of audit recommendations considering organizational needs, priorities and resource options and constraints; this is not a promise to implement the jury’s accountability solution.

R5 · Exact date

Complete analysis of changes to purchasing procedures and identify next steps, rather than promise all revised procedures will be completed by that date.

R6 · Exact date

Develop a list of individuals who conduct purchasing and contracting within their departments; no ongoing list-maintenance method is specified.

During FY 2027–28 budget development, if additional resources are recommended.

R7 · Exact date

Identify appropriate training for specific purchasing roles and implement training and tracking procedures.

2027-06-30

R8 · Exact date

Complete review of Purchasing’s organizational placement, including audit reports, other resources and stakeholder outreach.

2027-12-31

R10 · Exact date

Complete operational-impact and cost analysis of current purchasing software and available replacements.

2027-12-31

R11 · No timeframe stated

Review audit reports and consider resources needed to strengthen Purchasing.

No target date stated

R11 · Conditional timing

Present any recommended additional-resource requests to the Board through the standard budget process; requests and allocations remain conditional.

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 21 of 21 items

finding · F1

Most recommendations from the internal and the external audits completed in 2023 have not been implemented. Unaddressed, these findings could have financial and operational impacts to County taxpayers.

Audit: Addressed

Response says

Disputes that most recommendations remain unimplemented, citing over 60% implemented or partially implemented and work on procedures and CAL-Card processes.

Audit analysis

Quotes the disputed portion and gives specific counts, the 2023 internal audit and workstreams. It groups partial and full implementation rather than independently proving completion.

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

Quotes the disputed portion and gives specific counts, the 2023 internal audit and workstreams. It groups partial and full implementation rather than independently proving completion.

Scoring confidence: high

Report page 13 Response page 2

Report page 13 Response page 2

finding · F2

Current purchasing and contract controls are insufficient to confirm that the approved purchasing process is followed. Without appropriate oversight of the purchasing process, there is undue financial and operational risk to Sonoma County.

Audit: Addressed

Response says

Defends purchasing controls, listing the EFS Authority Type field, approvals, thresholds, purchase orders and waiver process.

Audit analysis

Identifies the disputed controls conclusion and explains concrete mechanisms, including an identified financial system and field. Their effectiveness is not independently verified.

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

Identifies the disputed controls conclusion and explains concrete mechanisms, including an identified financial system and field. Their effectiveness is not independently verified.

Scoring confidence: high

finding · F3

Significant consequences for noncompliance with purchasing policies and procedures do not exist. Without consequences, County departments and agencies are not held accountable for their actions related to purchasing.

Audit: Addressed

Response says

Agrees with F3.

Audit analysis

Explicit agreement covers the finding; no explanation is required, but the entry provides no 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

Explicit agreement covers the finding; no explanation is required, but the entry provides no reasoning or support.

Scoring confidence: high

finding · F4

Limited purchasing procedures exist to guide individual departments in meeting applicable requirements. Lacking effective procedures, departments may not comply with County policy and may cause financial losses.

Audit: Addressed

Response says

Says detailed policies, procedures, workflow tools, recordings and liaison check-ins are available.

Audit analysis

Quotes the disputed scope and explains available guidance, but gives no named procedure, training title or link.

Finding-response score

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

8/10

4/4

Statutory elements

Stated position: 2/2
Applicable disagreement elements: 2/2

4/6

Public usefulness

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

Quotes the disputed scope and explains available guidance, but gives no named procedure, training title or link.

Scoring confidence: high

finding · F5

While departments are responsible for much of their purchasing needs, they have not received comprehensive training. This can result in noncompliance with purchasing policies and procedures and financial loss.

Audit: Addressed

Response says

Says departments have training resources and new topics approximately quarterly, while agreeing more training would help.

Audit analysis

Identifies the disputed training premise and offers availability and frequency claims, without a course list or attendance record.

Finding-response score

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

8/10

4/4

Statutory elements

Stated position: 2/2
Applicable disagreement elements: 2/2

4/6

Public usefulness

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

Identifies the disputed training premise and offers availability and frequency claims, without a course list or attendance record.

Scoring confidence: high

finding · F6

The Purchasing group reports to the Director of Sonoma Public Infrastructure which creates the appearance of a conflict of interest and may affect the independence of the Purchasing group.

Audit: Addressed

Response says

Defends independent Purchasing Agent authority under County Code; page 4 adds CEO and County Counsel support for conflicts.

Audit analysis

Explains legal authority and escalation mechanisms for actual or apparent conflicts, citing County Code as the basis.

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

Explains legal authority and escalation mechanisms for actual or apparent conflicts, citing County Code as the basis.

Scoring confidence: high

Report page 14 Response page 4

finding · F7

The Purchasing group is part of a large department, and its organizational placement may limit the Purchasing group's effectiveness in obtaining appropriate support from Sonoma County leadership for needed changes.

Audit: Addressed

Response says

Says SPI leadership prioritized policy revisions and increased delegated procurement authority.

Audit analysis

Quotes the disputed organizational-placement inference and gives concrete claimed improvements, but no dated revision or delegation record.

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: 2/2
Reason specificity: 2/2
Support traceability: 1/2

Quotes the disputed organizational-placement inference and gives concrete claimed improvements, but no dated revision or delegation record.

Scoring confidence: high

Report page 14 Response page 4

finding · F8

Sonoma County is not in compliance with the minimum qualifications requirement set forth in the job description that the Purchasing Agent (PA) have or acquire appropriate professional certification. Furthermore, high turnover in the PA position and the decision to hire a Purchasing Agent without demonstrated knowledge or experience in public procurement may have a negative impact to the group’s ability to effectively oversee purchasing and lead in implementing changes.

Audit: Partially addressed

Response says

Says certification was obtained on time and HR screens applicants for minimum qualifications.

Audit analysis

Identifies ISM CPSM certification and HR screening, but does not explain the separate high-turnover and public-procurement-experience concerns in this compound finding.

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: 1/2
Reason specificity: 2/2
Support traceability: 2/2

Identifies ISM CPSM certification and HR screening, but does not explain the separate high-turnover and public-procurement-experience concerns in this compound finding.

Scoring confidence: high

Report page 15 Response page 4

finding · F9

Sonoma County lacks a full-cycle, integrated contract and procurement management system that would support the efficient implementation and tracking of Purchasing activities. Without such a tool, the procurement process may be inefficient and miss opportunities to make better and more cost-effective purchase and contract decisions.

Audit: Addressed

Response says

Agrees with F9.

Audit analysis

Explicit agreement covers the finding; the entry gives no reason or supporting record.

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

Explicit agreement covers the finding; the entry gives no reason or supporting record.

Scoring confidence: high

finding · F10

Recommendations from internal and external audit reports to improve Sonoma County purchasing processes may require additional resources. If additional staff and budget are not allocated, then some recommended actions to manage financial and operational risk may not be feasible to achieve.

Audit: Addressed

Response says

Agrees with F10.

Audit analysis

The agreement appears on physical page 5 after the finding text on page 4. It provides a clear position but no reasoning or supporting record.

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 agreement appears on physical page 5 after the finding text on page 4. It provides a clear position but no reasoning or supporting record.

Scoring confidence: high

recommendation · R1

Direct the County Executive Office to review the purchasing Internal Audit report issued in 2023 and the 2023 report from Civic Initiatives LLC to determine further recommendations and appropriate timeframe for implementation. This should be completed by 12/31/26.

County: Will be implementedAudit: Addressed

Response says

Promises a written CEO update to the Board by December 31, 2026 identifying focused recommendations and implementation or Board-action timing.

Audit analysis

Defines a deliverable and date, with later implementation schedules to be supplied in that update.

Extracted commitments

Provide the Board a written update identifying focused audit recommendations or measures and estimated implementation or Board-action timing.

Responsible party: County Executive Office
Deliverable: Written Board update
Timing: 2026-12-31 · Exact date

recommendation · R2

Direct the County Executive Office to implement processes to review and confirm that updated Purchasing policies and procedures are followed by individual departments. This should be completed by 12/31/26, and annually thereafter.

County: Will be implementedAudit: Partially addressed

Response says

Promises a Purchasing compliance process and department compliance confirmation to the CEO by December 31, 2026.

Audit analysis

Addresses the first confirmation deadline but does not explicitly commit to the requested annual recurrence.

Extracted commitments

Recommend a compliance-review process, direct departmental review with SPI and Purchasing, and require departments and Purchasing to confirm compliance to the CEO. Annual recurrence is not expressly promised.

Responsible party: County Executive Office, Purchasing Division and departments
Timing: 2026-12-31 · Exact date

recommendation · R3

Direct the County Executive Office to identify the actions taken by individual departments to confirm purchasing policies and procedures are followed. This should be completed by 12/31/26.

County: Will be implementedAudit: Addressed

Response says

Promises a department-confirmation process and written department updates to the CEO by December 31, 2026.

Audit analysis

Identifies responsible offices, action, deliverable and date.

Extracted commitments

Develop a departmental confirmation process and require written updates to the CEO on actions taken.

Responsible party: County Executive Office, Purchasing Division and departments
Deliverable: Written departmental updates
Timing: 2026-12-31 · Exact date

recommendation · R4

Direct the County Executive Office to evaluate options presented by the Internal Audit report and the Civic Initiatives LLC report to create checks and balances for purchasing compliance. The solution selected or created should include a method to improve department accountability in following purchasing policies and procedures. This evaluation should be completed by 12/31/26 and the implementation of the selected plan should be by 12/31/27.

County: Requires further analysisAudit: Partially addressed

Response says

Promises review of both audit reports and analysis of recommendations, priorities and resource constraints by December 31, 2026.

Audit analysis

Gives an analysis completion date but does not promise selection and implementation of an accountability solution by December 31, 2027.

Extracted commitments

Complete analysis of audit recommendations considering organizational needs, priorities and resource options and constraints; this is not a promise to implement the jury’s accountability solution.

Responsible party: County staff
Timing: 2026-12-31 · Exact date

recommendation · R5

Direct the County Executive office to create comprehensive purchasing procedures and communicate them to individual departments. These should be of similar quality to the procedures prepared by Civic Initiatives LLC. This should be completed by 12/31/26.

County: Requires further analysisAudit: Addressed

Response says

Describes an ongoing procedure review and promises analysis of changes and next steps by December 31, 2026.

Audit analysis

Addresses procedure adequacy through a stated analysis, not a promise to finish and communicate comprehensive procedures by the jury’s date.

Extracted commitments

Complete analysis of changes to purchasing procedures and identify next steps, rather than promise all revised procedures will be completed by that date.

Responsible party: County staff
Timing: 2026-12-31 · Exact date

recommendation · R6

Direct the County Executive office to require that each department and agency provide the Purchasing group with the names of individuals responsible for purchasing and contracting. Additionally, a method to keep this list current should be implemented. This should be completed by 12/31/26.

County: Will be implementedAudit: Partially addressed

Response says

Promises a list of department purchasing and contracting personnel by December 31, 2026.

Audit analysis

Does not specify the requested method to keep the list current. Rendered cover confirms R6, which text extraction misread as R5.

Extracted commitments

Develop a list of individuals who conduct purchasing and contracting within their departments; no ongoing list-maintenance method is specified.

Responsible party: County Executive Office with Purchasing Division
Deliverable: Department purchasing and contracting personnel list
Timing: 2026-12-31 · Exact date

recommendation · R7

Direct the County Human Resources and Purchasing groups to work together to provide comprehensive purchasing training that covers contracts and the purchase of goods and services. This training should be provided to all individuals responsible for purchasing and/or contracting and should be completed by 6/30/27.

County: Will be implementedAudit: Addressed

Response says

Promises Purchasing and Central HR identification of role-specific training and implementation of training and tracking by June 30, 2027.

Audit analysis

States responsible parties and an implementation deadline.

Extracted commitments

Identify appropriate training for specific purchasing roles and implement training and tracking procedures.

Responsible party: Purchasing Division and Central Human Resources
Timing: 2027-06-30 · Exact date