OFFICE OF THE AUDITOR-CONTROLLER

June 19, 1995

TO: Rodney S. Melville, Presiding Judge of the Superior Court' Robert Glick, Grand Jury Foreman

FROM: John Torell, CPA, Asst. Auditor-Controller

RE: Grand Jury Interim Final Report - Compensation of County Employees

Per the Grand Jury's request, and as required by law, we are responding to those recommendations made in the subject report which pertain to our Department.

Recommendation 3c: The Board of Supervisors, County Administrator, and Auditor-Controller must institute procedures to reimburse prior yearly leave accrual at the wage salary rate at which it was earned, rather than the wage salary rate at the time of settlement.

Auditor-Controller's Response: Implementation of the Grand Jury' s recommendation is a matter of policy to be determined by the Board of Supervisors. The Auditor-Controller Is office will work with the County Administrator to institute procedures necessary to implement any policy changes directed by the Board.

Recommendation 8: The Board of Supervisors should direct the County Administrator and the Personnel Director to work with the Auditor-Controller to simplify the present payroll system and prevent a proliferation of benefit categories in future MOUs.

Auditor-Controller's Response: We agree with the Grand Jury's recommendation. The County's present compensation strategy has resulted in a complex payroll process that is costly to maintain and fraught with processing risks. The continued proliferation of payroll codes also serves to frustrate the Board's stated goal of increased public accountability by obscuring total employee compensation.

c: Kent Taylor, County Administrator