Audit Reports for the Quarters Ending December 31, 2011 and March 31, 2012

Cover Letter

Summary of Findings

Table of Contents

Departments

EDA

EDA Procurement Practices Audit

Community Development and Housing Enterprise Risk Management Audit

RDA Enterprise Risk Management Audit

Workforce Development Enterprise Risk Management Audit

Health and Human Services

Children and Family Services ERM Audit

Human Services Administration Enterprise Risk Management Audit

Preschool Services Cash Controls Follow-Up Audit

Public Guardian-Conservator Interest Income Audit

Law and Justice

DA Cash Controls Follow-Up

DA Cash Funds Audit

Operations and Community Services

LUS-Advanced Planning Enterprise Risk Management Audit

LUS-Current Planning Enterprise Risk Management Audit

Special Districts

County Fire Protection District Enterprise Risk Management Audit

Audits by External Firms

Fiscal

SBC Treasury Statement of Assets 6-30-2011

Grants

CAL ID

DA AUTOMOBILE INSURANCE FRAUD PROGRAM GRANT

DA ORGANIZED AUTOMOBILE FRAUD ACTIVITY INTERDICTION PROGRAM GRANT

DA UNSERVED UNDERSERVED VICTIM ADVOCACY AND OUTREACH PROGRAM GRANT

DA VERTICAL PROSECUTION PROGRAM GRANT

DA VICTIM WITNESS ASSISTANCE PROGRAM GRANT

DA WORKERS COMPENSATION INSURANCE FRAUD PROGRAM GRANT

Sheriff Anti-Drug Abuse Enforcement Team Program Grant

Sheriff Anti-Drug Abuse Enforcement Team Recovery Act Program Grant

Sheriff California Multi-Jurisdictional Methamphetamine Enforcement Team Grant

Sheriff Coverdell Forensic Science Improvement Program Grant

Sheriff Project Safe Neighborhood Program Grant

Sheriff Regional Anti-Gang Intelligence LED Policing Recovery Act Program Grant

JPA and Others

Authority for the Handicapped 2-28-11

First 5 San Bernardino FYE 6-30-11

Flood Control 6-30-11

IEPFC Financial Statements FYE 6-30-11

Redevelopment Agency FYE 6-30-11

SBC Public Safety Authority 6-30-11

SBCFA Audit Report FYE 6-30-11

ARMC FYE 6-30-11

Special Districts

CSA 60 Apple Valley Airport

Fire Protection District 6-30-11

Big Bear Valley Park & Rec

Bloomington Park & Rec

CSA 20 Joshua Tree

CSA 29 Lucerne Valley

CSA 56 Wrightwood

CSA 63 Yucaipa & Oak Glen

P-6 El Mirage Park

P-8 Fontana Park

P-10 Mentone

P-12 Montclair Grand Ave

P-13 El Rancho Verde

P-14

P-15 Fontana

P-16 Mentone

Zone M - Wonder Valley

Zone OS-1

Zone W - Hinkley

CSA 18 Cedarpines Park

Zone R-4 Cedar Glen

Zone G

R-46 South Fairway Drive

R-45 Erwin Lake South

R-44 Saw Pit Canyon

R-42 Windy Pass

R-41 Oak Hills

R-40 Upper North Bay Lake Arrowhead

R-39 Highland Estates (Phelan)

R-36 Pan Springs

R-35 Cedar Glen

R-34 Big Bear

R-33 Big Bear City

R-31 Lytle Creek

R-30 Verdemont

R-29 Yucca Mesa

R-26 Yucca Mesa

R-25 Lucerne Valley

R-23 Mile High Park

R-22 Twin Peaks

R-21 Mountain View

R-20 Flamingo Heights

R-19 Copper Mountain

R-16 Running Springs

R-15 Landers

R-13 Arrowhead North Shore

R-12 Baldwin Lake

R-11 - Running Springs Preston

R-9 Rim Forest

R-8 Riverside Terrace

R-7 Lake Arrowhead

R-5 Sugarloaf

R-3 Erwin Lake

R-2 Twin Peaks

CSA 69 Lake Arrowhead

CSA 68 Valley of the Moon

CSA 59 Deer Lodge

CSA 17 Apple Valley

CSA 30 Red Mountain

CSA 40 Elephant Mountain

CSA 54 Crest Forest

CSA 70 Countywide

CSA 73 Arrowbear Lake

DB-1 Bloomington Detention Basin & Landscape

DB-2 Big Bear

EV-1 Citrus Plaza

SL-1 Street Lighting

SL-2 Chino

SL-3 Mentone

SL-4 Bloomington

SL-5 Muscoy

TV-2 Morongo Valley

TV-4 Wonder Valley

TV-5 Mesa Translator

Cedar Glen

CSA 42 Oro Grande Park

CSA 53 Big Bear - Fawnskin

CSA 79 Green Valley Lake

CSA 82 Searles Valley

Zone D-1

Zone F Morongo Valley

Zone GH

Zone HL - Havasu Lake

Zone J

Zone S-3

Zone S-7

Zone SP-2 High Country

Zone W-1

Zone W-3 Hacienda Heights

Zone W-4