CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 Agoura Hills
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 5 require financial procedures annual review & 3yr update X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
2 Alhambra
Governance Practices X
4 city councils conduct annual evaluations of executive
5 require financial procedures annual review & 3yr update X
Financial
6 policies and procs for anonymously reporting fraud X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!289
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
Governance Practices
3 Arcadia 2 develop and report on performance measures X
1 establish an audit committee for independent auditor X
3 if auditor provides non-audit services ensure review X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 Artesia
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!290
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
5 Avalon Governance Practices 2 develop and report on performance measures X
3 develop specific annual goals for the city’s executive X
3 if auditor provides non-audit services ensure review X
5 require financial procedures annual review & 3yr update X
Governance Practices
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
6 Azusa Governance Practices
2 develop and report on performance measures X
1 establish an audit committee for independent auditor X
Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!291
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
7 Baldwin Park
Governance Practices X
1 adopt a strategic plan
Financial 3 if auditor provides non-audit services ensure review X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
8 Bell 1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
1 establish an audit committee for independent auditor X
Financial
7 internal control procedures for financial management X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!292
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
9 Bell Gardens Governance Practices
2 develop and report on performance measures X
1 establish an audit committee for independent auditor X
Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 establish an audit committee for independent auditor X
10 Bellflower
2 select the auditor through a competitive process X
Financial 3 if auditor provides non-audit services ensure review X
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!293
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
11 Beverly Hills 4 have a rainy day fund X
3 if auditor provides non-audit services ensure review X
Financial
4 accounting pol and proc define duties of employees X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

12 Bradbury Governance Practices

2 develop and report on performance measures
X

1 establish an audit committee for independent auditor X

Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
13 Burbank Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!294
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
4 accounting pol and proc define duties of employees X
Financial 5 require financial procedures annual review & 3yr update X
13 Burbank
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
14 Calabasas
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
15 Carson
4 have a rainy day fund X
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!295
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 establish an audit committee for independent auditor X
3 if auditor provides non-audit services ensure review X
Financial
15 Carson
Management 4 accounting pol and proc define duties of employees X
5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
16 Cerritos
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
17 Claremont 4 have a rainy day fund X
1 establish an audit committee for independent auditor X
Financial
3 if auditor provides non-audit services ensure review X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!296
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

18 Commerce Governance Practices

2 develop and report on performance measures
X

3 if auditor provides non-audit services ensure review X

Financial 4 accntg policy and procedures define duties of employees X
Management 5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
19 Compton
2 develop and report on performance measures X
Governance Practices
3 develop specific annual goals for the city’s executive X
4 city councils conduct annual evaluations of executive X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!297
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
20 Covina
4 have a rainy day fund X
Financial 6 policies and procs for anonymously reporting fraud X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

1 adopt a strategic plan X

2 develop and report on performance measures X

Governance Practices 3 develop specific annual goals for the city’s executive X
21 Cudahy
4 city councils conduct annual evaluations of executive X
5 publish CAFR on city’s website X

1 establish an audit committee for independent auditor X

4 accounting pol and proc define duties of employees X

Financial
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
7 internal control procedures for financial management X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!298
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
22 Culver City
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
2 develop and report on performance measures X
23 Diamond Bar Governance Practices
3 develop specific annual goals for the city’s executive X
1 establish an audit committee for independent auditor X
Financial 3 if auditor provides non-audit services ensure review X
Management 5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!299
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
24 Downey
Governance Practices X
3 develop specific annual goals for the city’s executive
Financial
X
Management 8 competitive selection independent auditor every 5 yrs
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
25 Duarte
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!300
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

Governance Practices X
26 El Monte 2 develop and report on performance measures
1 establish an audit committee for independent auditor X
4 accounting pol and proc define duties of employees X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
27 El Segundo
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!301
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
28 Gardena
Governance Practices X
2 develop and report on performance measures
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
29 Glendale
4 have a rainy day fund X
Financial 3 if auditor provides non-audit services ensure review X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!302
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
30 Glendora 1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
Hawaiian 4 have a rainy day fund X
31 Gardens 1 establish an audit committee for independent auditor X
Financial 4 accounting pol and proc define duties of employees X
Management 5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!303
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
32 Hawthorne
Governance Practices X
1 adopt a strategic plan
2 select the auditor through a competitive process X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
33 Hermosa Beach
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!304
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
2 develop and report on performance measures X
Governance Practices
34 Hidden Hills 3 develop specific annual goals for the city’s executive X
4 city councils conduct annual evaluations of executive X
1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial
4 accounting pol and proc define duties of employees X
Management
5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
35 Huntington Park Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!305
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of
Delivery

IMPLEMENTED
Topic Recommendation Responses
Addresses

PENDING
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
1 establish an audit committee for independent auditor X
35 Huntington Park
Financial 3 if auditor provides non-audit services ensure review X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
36 Industry 1 adopt a strategic plan X
2 develop and report on performance measures X
Governance Practices 3 develop specific annual goals for the city’s executive X
4 city councils conduct annual evaluations of executive X
5 publish CAFR on city’s website X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!306
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial 4 accounting pol and proc define duties of employees X
36 Industry
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
7 internal control procedures for financial management X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
Governance Practices 2 develop and report on performance measures X
37 Inglewood
3 develop specific annual goals for the city’s executive X
1 establish an audit committee for independent auditor X
3 if auditor provides non-audit services ensure review X
Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
7 internal control procedures for financial management X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!307
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
38 Irwindale 1 establish an audit committee for independent auditor
2 select the auditor through a competitive process X
Financial
6 policies and procs for anonymously reporting fraud X
Management
7 internal control procedures for financial management X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
La Canada
39 Flintridge 4 have a rainy day fund X
2 select the auditor through a competitive process X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!308
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
40 La Habra Heights
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 5 require financial procedures annual review & 3yr update X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
41 La Mirada 1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!309
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
42 La Puente 4 have a rainy day fund X
1 establish an audit committee for independent auditor X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
43 La Verne
1 establish an audit committee for independent auditor X
Financial 3 if auditor provides non-audit services ensure review X
Management 4 accounting pol and proc define duties of employees X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!310
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
44 Lakewood
1 establish an audit committee for independent auditor X
Financial 2 select the auditor through a competitive process X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
45 Lancaster
2 develop and report on performance measures X
Governance Practices
4 city councils conduct annual evaluations of executive X
Financial 5 require financial procedures annual review & 3yr update X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!311
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
46 Lawndale
Governance Practices X
2 develop and report on performance measures
3 if auditor provides non-audit services ensure review X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
Governance Practices
47 Lomita 2 develop and report on performance measures X
4 accounting policy and proc. define duties of employees X
5 require financial procedures annual review & 3yr update X
Financial
6 policies and procs for anonymously reporting fraud X
Management
7 internal control procedures for financial management X
8 competitive selection independent auditor every 5 yrs

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!312
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
48 Long Beach
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
49 Los Angeles
4 have a rainy day fund X
Financial 5 require financial procedures annual review & 3yr update X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
50 Lynwood
4 have a rainy day fund X
Financial 6 policies and procs for anonymously reporting fraud X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!313
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
51 Malibu
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 2 select the auditor through a competitive process X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
52 Manhattan Beach 1 establish an audit committee for independent auditor X
4 accounting pol and proc define duties of employees X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!314
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
53 Maywood
4 city councils conduct annual evaluations of executive X
Governance Practices
5 publish CAFR on city’s website X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
54 Monrovia 4 have a rainy day fund X
1 establish an audit committee for independent auditor X
Financial
3 if auditor provides non-audit services ensure review X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!315
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

55 Montebello Governance Practices X

2 develop and report on performance measures
3 if auditor provides non-audit services ensure review X
Financial 6 policies and procs for anonymously reporting fraud X
Management 7 internal control procedures for financial management X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
56 Monterey Park
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!316
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

Governance Practices X
57 Norwalk 3 develop specific annual goals for the city’s executive
1 establish an audit committee for independent auditor X
4 accounting pol and proc define duties of employees X
Financial
5 require financial procedures annual review & 3yr update X
Management
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
58 Palmdale
4 have a rainy day fund X
Financial 3 if auditor provides non-audit services ensure review X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!317
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
Palos Verdes
59 Estates
Governance Practices 3 develop specific annual goals for the city’s executive X
4 city councils conduct annual evaluations of executive X
1 establish an audit committee for independent auditor X
Financial 2 select the auditor through a competitive process X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
60 Paramount 2 develop and report on performance measures X
Governance Practices
4 city councils conduct annual evaluations of executive X
1 establish an audit committee for independent auditor X
Financial
3 if auditor provides non-audit services ensure review X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!318
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
61 Pasadena
4 have a rainy day fund X
Financial 5 require financial procedures annual review & 3yr update X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
62 Pico Rivera
Governance Practices X
1 adopt a strategic plan
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!319
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
63 Pomona
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
Rancho Palos 4 have a rainy day fund X
64 Verdes 1 establish an audit committee for independent auditor X
Financial 3 if auditor provides non-audit services ensure review X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!320
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
65 Redondo Beach
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
66 Rolling Hills Governance Practices 2 develop and report on performance measures X
4 city councils conduct annual evaluations of executive X
1 establish an audit committee for independent auditor X
Financial 3 if auditor provides non-audit services ensure review X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!321
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
Rolling Hills
67 Estates Governance Practices X
1 adopt a strategic plan
3 if auditor provides non-audit services ensure review X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
68 Rosemead
1 establish an audit committee for independent auditor X
Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!322
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
69 San Dimas
1 adopt a strategic plan X
Governance Practices
2 develop and report on performance measures X
Financial 2 select the auditor through a competitive process X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
2 develop and report on performance measures X
70 San Fernando Governance Practices
3 develop specific annual goals for the city’s executive X
4 city councils conduct annual evaluations of executive X
1 establish an audit committee for independent auditor X
Financial 5 require financial procedures annual review & 3yr update X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!323
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
71 San Gabriel
1 establish an audit committee for independent auditor X
Financial 3 if auditor provides non-audit services ensure review X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
2 develop and report on performance measures X
72 San Marino Governance Practices
3 develop specific annual goals for the city’s executive X
1 establish an audit committee for independent auditor X
Financial 2 select the auditor through a competitive process X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!324
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
73 Santa Clarita
Governance Practices X
2 develop and report on performance measures
1 establish an audit committee for independent auditor X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

Governance Practices X
2 develop and report on performance measures
74 Santa Fe Springs
1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial 3 if auditor provides non-audit services ensure review X
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!325
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 establish an audit committee for independent auditor X
75 Santa Monica
3 if auditor provides non-audit services ensure review X
Financial 4 accounting pol and proc define duties of employees X
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
76 Sierra Madre
1 establish an audit committee for independent auditor X
Financial 4 accounting pol and proc define duties of employees X
Management 6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!326
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
77 Signal Hill
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
1 adopt a strategic plan X
78 South El Monte
Governance Practices 2 develop and report on performance measures X
3 develop specific annual goals for the city’s executive X
1 establish an audit committee for independent auditor X
Financial
7 internal control procedures for financial management X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!327
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
79 South Gate 1 establish an audit committee for independent auditor X
3 if auditor provides non-audit services ensure review X
Financial
4 accounting pol and proc define duties of employees X
Management
5 require financial procedures annual review & 3yr update X
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
80 South Pasadena 2 develop and report on performance measures X
Governance Practices
3 develop specific annual goals for the city’s executive X
1 establish an audit committee for independent auditor X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!328
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
81 Temple City 4 have a rainy day fund X
1 establish an audit committee for independent auditor X
Financial
6 policies and procs for anonymously reporting fraud X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
82 Torrance
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
83 Vernon
4 have a rainy day fund X
Financial
X
Management 8 competitive selection independent auditor every 5 yrs

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!329
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
84 Walnut 4 have a rainy day fund X
2 select the auditor through a competitive process X
Financial
5 require financial procedures annual review & 3yr update X
Management
8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X

Governance Practices X
2 develop and report on performance measures
85 West Covina
1 establish an audit committee for independent auditor X
2 select the auditor through a competitive process X
Financial 4 accounting pol and proc define duties of employees X
Management 5 require financial procedures annual review & 3yr update X
6 policies and procs for anonymously reporting fraud X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!330
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
86 West Hollywood
4 have a rainy day fund X
Financial 1 establish an audit committee for independent auditor X
Management 8 competitive selection independent auditor every 5 yrs X
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
87 Westlake Village 4 have a rainy day fund X

X
Financial 1 establish an audit committee for independent auditor
Management
X
8 competitive selection independent auditor every 5 yrs

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!331
CONTINUITY COMMITTEE

2012-2013 RECOMMENDATIONS SUMMARY FOR THE CITIES

Recommendation #

WILL NOT IMPLEMENT

TO BE IMPLEMENTED

FAILED TO RESPOND
City No.

NON RESPONSIVE
Agency

FURTHER STUDY
Recommendation Brief 3 to 4 Keyword Description of

IMPLEMENTED
Delivery
Topic Recommendation Responses
Addresses

PENDING
1 adopt financial planning for balanced budgets X
2 commit to operate in budget constraints X
Fiscal Health
3 not use one time revenues for on-going expenses X
4 have a rainy day fund X
88 Whittier
X
1 establish an audit committee for independent auditor
Financial 2 select the auditor through a competitive process X
Management 4 accounting pol and proc define duties of employees X
8 competitive selection independent auditor every 5 yrs X

2013-2014 LOS ANGELES COUNTY CIVIL GRAND JURY FINAL REPORT

!332