May 25, 1999

Honorable Judge Frank J. Ochoa
Presiding Judge, Santa Barbara County Superior Court
1100 Anacapa Street
Santa Barbara, CA 93121

SUBJECT: Board of Supervisorsí Response to the 1998-99 Grand Jury Report Entitled Audit and Finances of County Government

Dear Judge Ochoa:

At its regular meeting of May 25, 1999, the Board of Supervisors adopted the responses of the County Administrator to Findings and Recommendations #ís 1, 2, 4, 5, 6 and 7 (copy attached) and the Auditor-Controllerís response to Finding and Recommendation #3 (copy attached) as the Boardís response to the 1998-99 Grand Juryís Report on Audit and Finance.

In addition, the Board added the following language to its response to Grand Jury Recommendation #6(a): Although all of the risk of theft or misuse of County funds cannot be totally eliminated, the Board directed the Auditor-Controller to annually audit countywide cash handling procedures for the benefit of agencies that routinely handle funds. The Board also recognizes that County departmental management needs to be eternally vigilant in its safeguarding and control of public funds.

Sincerely,

Naomi Schwartz, Chair
Board of Supervisors
Attachments
c: Gary Monson, Foreman, 1998-99 Grand Jury
Robert Geis, Auditor-Controller
Gary Feramisco, Treasurer-Tax Collector-Public Guardian