Without a title

May 29, 1996

The Honorable Judge William L. Gordon

Presiding Judge, Santa Barbara County Superior Court

1100 Anacapa Street

Santa Barbara, CA 93121

RE: Treasurer-Tax Collector's Response to the Santa Barbara County Jury Interim Final Report entitled Audit and Finance

Dear Judge Gordon:

I have read and reviewed the 1995-96 audit and finance report released April 16, 1996. The cover sheet provided to this office indicated that I should respond to finding #3, recommendation #3, however, it would be more appropriate if I responded to finding #2 and recommendation #2, for they are relative to activities performed in this office.

Finding #2: The compliance audit of the county's investment policy recommended by the 1994-95 Grand Jury is being conducted.

Recommendation #2: This quarterly report be continued.

I concur with this finding and recommendation. In May of 1995, I supported the Auditor-Controller in seeking the passage by the Board of Supervisors, of Ordinance #4194, which requires a quarterly audit. This process expands and strengthens the scope for which the audit is conducted. Further, in compliance with statutory provisions, I have filed my investment policy with the Board of Supervisors and established a Treasury Oversight Committee to further insure that the audit process is comprehensive.

Respectfully,

GARY L. FERAMISCO

TREASURER-TAX COLLECTOR

GLF:dl

cc: Kent Taylor, County Administrator

May 29, 1996

Spencer Boise, Foreman

1995-96 Grand Jury

Grand Jury Room

County Courthouse

Santa Barbara, CA 93101

RE: Status Response to 1994-95 Grand Jury - self-administered management audit

Dear Mr. Boise:

Attached is my response to your interim report released April 3, 1996, which I believe responds to this immediate question. If this is not sufficient, please advise.

Respectfully,

GARY L. FERAMISCO

TREASURER-TAX COLLECTOR

GLF:dl

enc:

May 29, 1996

The Honorable Judge William L. Gordon

Presiding Judge, Santa Barbara County Superior Court

1100 Anacapa Street

Santa Barbara, CA 93121

RE: Treasurer-Tax Collector's Response to the Santa Barbara County Jury Interim Final Report entitled Performance Audits

Dear Judge Gordon:

I have read and reviewed the 1995-96 performance audits report released April 3, 1996. The cover sheet provided to this office indicated that I should respond to finding #1, recommendation #1c.

Recommendation #1c: The Grand Jury recommends that each department headed by an elected official should initiate a self-administered performance audit program, and request an outside review audit every five years by the Auditor-Controller or an outside consultant, and publish the results and recommendations.

I concur it is important to initiate a self-administered performance audit program and to have an it reviewed, since my activities are already being audited quarterly by the Auditor-Controller, and annually as part of the external audit that is incorporated in the publication of the County financial reports that include findings. In addition we have requested to be included in the Auditor-Controller's five-year audit plan.

I have recently completed the Internal Control Survey designed by the Internal Audit Division to serve the purpose of a self-administering performance audit. The results of this survey is being review by the Auditor-Controller and a report will be made to the Board of Supervisors. There is expanded use in the reports that are provided through our automated systems to facilitate continued improvement. In addition, there have been joint focus groups established between office of Treasurer-Tax Collector, Auditor-Controller, and Assessor, for the purpose of reviewing and enhancing our business practices. Personnel involved in this process include department heads, management and other staff. Our personal involvement demonstrated the commitment.

Respectfully,

GARY L. FERAMISCO

TREASURER-TAX COLLECTOR

GLF:dl

cc: Kent Taylor, County Administrator