HomeMy WebLinkAboutMINUTES - 01082008 - C.141 TO: BOARD OF SUPERVISORS =E s L _��_ Con(rrT(
FROM: INTERNAL OPERATIONS COMMITTEE S - Costa
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DATE: DECEMBER 17' 2007 °o
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SUBJECT: RECAP OF COUNTY ADMINISTRATOR'S 2007 MANAGEMENT OVERSIGHT
ACTIVITIES AND 2008 AUDIT PLAN
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
I. ACCEPT report on the management oversight activities of the County Administrator's Office
during 2007.
2. CONCUR that management audit resources must be targeted as needed to address perceived or
alleged problems in the operational practices or management of a department or program.
3. APPROVE the program of management audits and policy reviews proposed by the County
Administrator for 2008.
BACKGROUND:
On June 27, 2000, the Board of Supervisors directed that each December, the County Administrator and
Auditor-Controller report to the Internal Operations Committee on the proposed schedule of internal
financial and management audits for the following year, including those studies requested by the Board of
Supervisors. What follows is a discussion of the tools available to provide oversight and control of
departmental activities, how those tools were employed by the County Administrator in 2007, and the
plan for management oversight for 2008. The Auditor-Controller annual audit report will be delayed until
February, due to the exigent need to complete the Comprehensive Annual Financial Report.
.CONTINUED ON ATTACHMENT: YES SIGNATURE:
_RECOMMENDATION OF COUNTY ADMINISTRATOR _t- ECOMME ION OF BOARD COMMITTEE
PPROVE OTHER
SIGNATURE(S): /
ACTION OF BOARD Ot 6Q:: 2" APPROVE AS RECOMMENDED V OT R
VOiTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED: JANUARY 8,2008
CONTACT: JULIE ENEA(925)335-1077 JOHN CULLEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: INTERNAL OPERATIONS COMMITTEE STAFF
COUNTY ADMINISTRATOR ,
BY� ,DEPUTY
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 2
Management Tools. The CAO has a number of management tools and processes at its disposal to
provide guidance on and control of the many diverse departmental activities that make up County services.
These tools include policies and procedures as documented in County Administrative Bulletins, quarterly
budget monitoring and forecasting, financial audits, ongoing program and strategic planning, daily
problem solving, and the management audit. Judicious use of these tools can ensure appropriate levels of
oversight and support to departmental operations, at the same time maintaining departmental focus on
providing services.
The Management Audit is designed to address perceived or alleged problems in the operational practice or
management of a unit/division/department. As such, management audits are targeted as needed and not
conducted on a routine or predetermined time schedule. A management audit may be initiated by a Board
of Supervisors member, the County Administrator, or a Department Head. The proposal should include a
clear statement on the perceived or alleged problem and the facts or circumstances surrounding the issue.
Management Audit proposals initiated by Board members are normally referred to the Internal Operations
Committee for its review and recommendation to the Board of Supervisors. Management Audit proposals
from a department head or County Administrator are customarily initiated after consultation between the
County Administrator and the Chair of the Board of Supervisors. Evaluation of management audit
proposals generally consider such factors as the appropriateness of the management audit tool in
addressing the particular issue; the severity and/or urgency of the issue; and the workload of the CAO and
relative priority of the proposed audit, as compared to other activities.
Unless otherwise specified by the Board of Supervisors, the scope and method of conduct of any
management audit is defined by the County Administrator, recognizing that the scope may require
adjustment during the course of the audit. The County Administrator will designate a management audit
team to conduct the audit, consisting of members of his office and, as appropriate, representatives of
departments and/or outside experts in the subject matter of the audit. The Management Audit Team
presents its initial findings and recommendations to the County Administrator, who is responsible for
appropriate follow-up.
2007 MANAGEMENT OVERSIGHT ACTIVITIES.
The following management oversight activities were conducted by the CAO in 2007:
Fiscal Health
■ OPEB(Other Post-Employment Benefits) Funding Strategy—While the County has paid for health
care costs on a Pay-As-You-Go("Pay-Go")basis for over 40 years,the Board has publicly acknowledged
the need to begin to partially pre-fund the benefit. The CAO assembled a special task force to study the
OPEB liability challenge and formulate options for the Board to consider. On June 26,2007 the Board
approved the County's Administrator's recommended funding strategy to address the OPEB liability.
The County Administrator and his staff spent innumerable hours in preparing for and conducting OPEB
informational sessions at locations countywide for County employees.
In September 2007,the CAO facilitated the Board's selection of an irrevocable trust structure for funding
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 3
of the County's OPEB cost obligation. The CAO will return to the Board for approval of the actual trust
documents in January 2008.
The CAO, with the assistance from the OPEB Benefit Design Task Force, issued an RFP and selected
a firm to provide benefit design consultation services to help the County to design a benefit program to
meet the Board's cost containment goals.
■ Budget Policy. The Board adopted a Budget Policy in November 2006. The purposes of the Budget
Policy are to establish best practices for the County's budget process and to establish a requirement for
preparation multi-year budget projections. Among other things,the Budget Policy requires the
adoption of structurally balanced budgets and requires mid-year updates on budget status by
department, with corrective actions presented to the Board within 30 days for any cost centers over
budget.
■ Debt Management Policy- In response to Standard& Poor's recently issued Financial Management
Assessment Criteria,the County Administrator recommended a County Debt Management Policy to
the Finance Committee, who forwarded the policy to the Board of Supervisors for adoption. The
policy establishes a Debt Affordability Advisory Committee and addresses comprehensive capital
planning; planning and structure of County indebtedness; method of sale; refinancing of outstanding
debt; credit ratings; and other debt management practices. The Committee has had its annual meeting
and will release its 2007 report in January.
■ Reserves Policy. The Board adopted a General Fund Reserves Policy in January 2006. The Reserves
Policy requires the County to maintain a General Fund balance equal to a minimum of 10%of General
Fund revenues and an unreserved balance equal to a minimum of 5%of General Fund revenues.
Reserves exceeding the minimum are applied only to one-time uses such as additional reserves or
capital projects up to an amount equal to 2%of General Fund revenues. The reserves can be used only
in emergency situations and only if accompanied by a Board-approved plan to restore reserves to the
target levels. The County's audited financial report for Fiscal Year 2006/07 confirms compliance with
the Reserves Policy,as the total General Fund balance was 11.6%of General Fund revenues and the
unreserved portion was 9.3%.
■ Debt Issuance—The CAO engaged an outside consultant to audit the County's outstanding debt. As a
result, the County achieved present value debt service savings of$8.0 million on the refunded
securities. Through the Public Financing Authority, the County undertook a significant long-term debt
transaction that provided$32.35 million of funds toward the project costs of a new District Attorney's
headquarters building and a new Clerk-Recorder's building, the acquisition of the Concord Health
Center and improvements to a Public Works Administrative building and the Pittsburg Health Center.
■ Budget Cabinet—The County Administrator established this cabinet in January 2006 to assist him in
developing budget strategies. The cabinet comprises the Community Development Director, Auditor-
Controller, Treasurer-Tax Collector, County Administrator, County Finance Director, Health Services
Chief Financial Officer, and the Sheriff-Coroner and continues to meet monthly. The cabinet's motto
is: "This year's solution shouldn't be next year's problem."
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 4
Service Delivery/Efficiency
■ Health Care Reform—The County Administrator, with the assistance of the County's lobbyist and the
Health Services Department,participated in state-wide discussions on the impact of health care reform
on the County, assisted in the preparation of key talking points, and monitored the legislative process
and ultimate veto of proposed legislation, AB8. Since that time, County Administration staff has
continued to participate in State-wide policy and staff level discussions regarding the various health
care reform proposals, including the Governor's proposal. These discussions have included health
benefits to be provided, county share of costs, maintenance of effort, provider rates, and whether
counties will be considered the employer for in-home supportive services. Changes in State health
care financing could have a significant impact on County General Fund revenue and expenditures.
■ Corrections Reform and Juvenile Justice Realignment—The County Administrator authorized the
Sheriff to engage a consultant to analyze local trends and characteristics that influence planning
assumptions about future corrections,population projections, staffing levels, and the job classification
system. Based on this information, the CAO and the Office of the Sheriff are working together to
develop a strategic plan for Board consideration to host a secure State re-entry facility and to secure
state jail bond funding for new local adult detention beds. We are also working with the Probation
Department to finance the renovation of a newer unit in the old Juvenile Hall to house non-violent
Department of Juvenile Justice (DJJ)detainees under DJJ realignment.
■ Facilities Life Cycle Investment Program/Deferred Maintenance Policy—In response to a request
from the Finance Committee, the CAO recommended a Facilities Life Cycle Investment Program and
issued an RFP to select a vendor to complete the first phase of the program—the facility evaluation. In
December 2007, the Executive Summary was completed and presented to the Finance Committee.
The CAO will work closely with General Services to comply with the Budget Policy items relating to
facilities in developing recommendations for the FY 2008/09 budget.
■ East Bay Regional Interoperable Communications System Oversight—The CAO has for the last
several years overseen the County's participation in a regional effort to coordinate fragmented
communications systems that are nearing the end of their useful life. Technology now permits a
unified coordinated communications system without sacrificing local autonomy. The challenge is to
design a two-county interoperable system permitting emergency communication across agency lines,
develop an equitable cost-sharing model to finance the system,and establish a permanent oversight
body to manage the system. This effort has required many dedicated hours of meetings, research, and
analysis on the part of County administrative and technical staff.
■ Municipal Services Review—In 2006, the CAO began a management review of the delivery of
municipal services by the Building Inspection, Community Development,and Public Works
departments. The review focused on interdepartmental coordination in providing services to the public
and improving customer service. The review resulted in the establishment of specific goals, and
implementation strategies and timelines. This initiative is a work in progress and the CAO provides
regular status report to the Board's Internal Operations Committee.
■ Standard Procedures for Airport Projects—At the direction of the Board of Supervisors, the CAO in
2006 undertook a review of business practices at the County Airports. Working with County
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 5
departments that provide support services to the Airports,the CAO developed recommendations for
streamlining business practices and expediting the review of economic development proposals. These
recommendations were accepted by the Board of Supervisors.
Continuing from last year, the CAO Airport review has resulted in the establishment of a consistent
team of staff from the Public Works (Airports and Real Property) Department, Community
Development Department and County Counsel's Office who are developing standard procedures for
Airport projects. These departments have assigned dedicated staff to work on Airport projects, which
produce economic benefits for both the Airport Enterprise Fund and the County General Fund.
■ Information Technology Cabinet—The County Administrator established this cabinet in 2006 to
identify,promote, and plan for the use of technology that will improve efficiency and effectiveness in
delivering services. The cabinet comprises 10 department heads from diverse functional areas and is
currently focused on timekeeping systems, imaging systems, e-mail systems, payment system, and
electronic forms. The cabinet continues to meet bimonthly to review new automation proposals.
■ Automation of Board Agenda Process—In March 2007, the CAO proposed to the Information
Technology(IT) Cabinet a project to automate the Board's agenda process. The IT Cabinet
unanimously recommended to the County Administrator that this project be given a high priority for
funding and implementation in recognition that the Board agenda process is critical to the mission of
the County and that automation of this process benefits all County departments, the Board, and the
general public. After a competitive recruitment, the Board authorized the CAO to contract with JCG
Technologies for its AgendaQuick system. The CAO continues to work with the contractor and
County departments to design the system and implement it in this County.
■ Electronic Small Business Enterprise(SBE) and Outreach Reporting—Reports are submitted by
departments in the form of templates(one each for SBE and Outreach), which are returned the CAO
and General Services Department electronically and then downloaded into their respective databases,
which are then used to compile the semi-annual and annual SBE and Outreach Program reports.
Formulas in both the templates and databases reduce the occurrence of errors. Simple macros to add
or delete rows personalize the templates to each department's reporting needs. Detailed instructions
and an exemption list were built into the templates to better assist the departments in the reporting
process. Analyzing past reporting errors allowed us to build validation into the templates to prevent
future errors. Specifically, departments cannot list contract amounts over program limits without an
error message instructing them to "retry" and explaining why their entry was not allowed. A similar
message prevents listing a total contract amount which is less than the total SBE amount. Blocking
certain fields prevents departments from reporting information in areas reserved for General Services
only. We also separated the amendments and renewals from both the SBE and Outreach report and
created an entirely new Amendment and Renewal Report. The new electronic reporting saves staff
time,reduces errors,and increases the overall quality and consistency in these program reports.
■ Legislative Monitoring and Advocacy Coordination—The CAO continues it coordinative monitoring,
feedback, and response system with County departments to provide valuable information to our Board
and legislative advocates to pursue needed legislation for the County and to protect the County from
unfavorable legislative proposals. The CAO provides staff support to the Board's Ad Hoc Committee
on Legislation and annually prepares the federal and state legislative platform for consideration by the
Board.
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 6
Oreanizational Development
■ East Contra Costa Fire Protection District—Based on the finding in Citygate's Master Plan Report
and in cooperation with the Cities of Brentwood and Oakley, the County Administrator developed a
work-group to discuss options to achieve the long-range master plan for the East Contra Costa Fire
Protection District. The CAO continues to facilitate and provide fiscal analyses, research, and advice
on alternative governance structures for discussions with East County leaders, firefighters, and the
community to reach consensus or compromise on a fire service model for the future.
■ Housing Authority Board of Commissioner Meetings—The CAO's review of the Housing Authority
resulted in changes to the Housing Authority's policies and practices in several program areas (this is
still ongoing) and the establishment of a monthly meeting schedule for the Board of Commissioners
providing more time to focus on operational issues and objectives.
■ Municipal Advisory Councils (MAC)Policy—As directed by the Board of Supervisors, the County
Administrative staff worked with the Board's Ad Hoc MAC Committee on ensuring consistency in the
operating rules and procedures of the MACS. The draft policy encompasses the issues of member
appointments,term limits,alternate positions, membership size, committees, meeting location,
frequency and length,training requirements, administrative staff support, funding, operating
procedures, annual reports, names of MACS, and boundaries. The draft policy has been forwarded to
all MAC members for their review, with a workshop December 18, 2007. The final policy is expected
to be forwarded to the Board for its review and approval in early 2008.
■ Advisory Body Review—In March 2007, the Board of Supervisors requested the Internal Operations
Committee to review the County's approximately 95 boards, commissions, and committees. The
purpose of the review was to evaluate whether or not advisory bodies are working in a manner that is
consistent with their mission in accordance with County goals and objectives; and if they receive an
appropriate level of guidance and support. Following approval by the IO Committee of the work plan,
CAO staff conducted a survey of Advisory Body staff. An Advisory Body member survey is currently
in progress.
■ Administrative Policy and Procedure Review—The CAO identified key internal operating policies
and procedures that have broad impact on all County Departments, and required development or
updating. In collaboration with the centralized services departments and others, the CAO developed
new Administrative Bulletins that clarify policy,procedures,and roles and responsibilities of
employees and departments. These new policies and procedures will foster greater operational
efficiency and consistency, and strengthen internal controls.
In addition, so that Administrative Bulletins are more"user-friendly"and understandable, the CAO
developed a new standardized format for the bulletins. The new format incorporates hyperlinks to
detailed procedure/protocol specific to a single function.
Administrative Bulletins in progress include:
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 7
o Contracting with Community-Based Organizations and Community Rehabilitation
Programs
o Cash/Funds Receipts and Safeguarding Collection
o Reasonable Accommodations for Individuals with Disabilities
o Office Supplies and Products Purchasing
o Expense Reimbursement
In addition to these policies, the following three policies have been modified to capture current daily
operational needs of the Departments, protect the County from unnecessary risk and liability, and
increase central administrative oversight:
0 9/80 Flexible Work Schedule Administrative Bulletin—The offices of the County
Administrator, County Counsel, and Auditor-Controller worked together to design a 9/80
flexible work schedule policy and procedure to ensure that practices are standardized and
employees are fairly and consistently paid. The new schedule also allows represented
employees to accrue compensatory time when a holiday coincides with their regularly
scheduled day off. The new Administrative Bulletin was issued in November with an
effective date of January 1,2008. A workshop for departments on implementation of the
new policy and procedure was held on December 6, 2007.
o Travel—The CAO updated the Travel policy to clarify standards,policy, and procedures in
the review, approval, and reimbursement of travel requests.
o Contracting for Special Services—The offices of the County Administrator, County
Counsel, and Auditor-Controller worked collaboratively to update the County's"Guide to
Contracts Administration"and clarify County policies and procedures regarding worker
classification, need justification for special services (those services that cannot be provided
by the County's workforce), and re-employment of retired County workers. While many
strides have been made in this area,this effort is continuing. The new Guide is expected to
be published early in 2008 with a follow-up staff workshop to be conducted shortly
thereafter.
o Single Purchases over$25,000—To implement policy adopted by the Board of Supervisors,
the CAO issued a policy and procedures that increased oversight and review of purchases
over$25,000 (CAO approval required over$25,000; Board of Supervisors approval over
$100,000).
Credibility Buildine and Public Education
■ Comprehensive Public Communications Program—With the addition of the Chief Communications
Officer, we have developed a more robust public communications infrastructure including website
enhancement, a Virtual Newsroom, a media monitoring and clipping service,press conference
equipment for County meeting rooms, County Clips employee newsletter, and television
programming. We also launched the "For Quality of Life"and "Ready, Set, Survive!"marketing
campaigns to brand Contra Costa County as a great place to live and work,and to encourage citizens
County Administrator's 2007 Management Oversight Activities and 2008 Plan December 17,2007
Internal Operations Committee Page 8
to prepare for emergencies. We have recently engaged a web consultant to redesign the County's
Internet website and will be working on that project in 2008.
2008 MANAGEMENT OVERSIGHT PLAN
The CAO plans to continue its practice of conducting studies and policy reviews to address concerns
identified by the Board of Supervisors and which have broad impact on all County departments and to
conduct targeted management audits to address specific problems or issues as the need arises.
The most prominent issue that will require the attention of the CAO is containment and funding of other
post employment benefits (OPEB) liability. Many of the issues overseen by the CAO extend over multiple
years and we will continue to provide leadership on those issues and monitor related department activities.
Another significant activity for 2008 will be to develop a labor negotiations strategy that allows us to
continue management of growing compensation costs.
The CAO plans to continue performing administrative bulletin reviews for the purposes of regular
updating as well as address specific problems or issues as the need arises and laws or codes change. The
entire formatting and process for updating may also be studied. This comprehensive review will
encompass consideration of the following elements: adding new section(s), identifying a lead Department
Head for each section, eliminating those that no longer meet a regulatory or operational need, combining
bulletins on the same or related topics and moving bulletins between sections. Other policy systems will
be studied to learn improved ways and exploration of helpful tools such as an updating checklist will be
examined.
In 2008, the CAO intends to complete the Administrative Bulletins in progress as well as initiate/
promulgate new Bulletins on:
■ Countywide Information Security
■ Expense Reimbursement-New and prospective employees
■ Outreach Program- Construction
■ Small Business Enterprise Program