Oxnard power struggle over financial controls and authority

By George Miller

New Treasurer Phil Molina fighting to keep campaign promises, improve internal controls, running up against rival departments, tradition, arguments of timeliness, confidentiality, City priorities.

Eadie + Paine LLC, Oxnard’s auditors, came with 111 negative audit “findings” last year, allegedly an unprecedented number, exceeding that of even the most notorious state bankrupted cities. They lambasted the City for weak internal controls, among many other things. 128 action items were drawn up.

The Treasurer election race was thrown wide open when incumbent Danielle Navas declined to run for re-election, electing instead to retire. Four candidates fought hard to convince the voters that they could best address some of the City’s financial control and money management woes. Phil Molina, a former City Director of Finance, wrongfully discharged (per court rulings), stated the case which attracted the most voters. Even close second place finisher Larry Stein speaks very well of him and has offered to help.

Molina, once installed in office, immediately began to make good on carrying out his campaign promises. At  the 2-14-17 City Council meeting, Molina made the claim that 24 of the 26 findings assigned all or in part to the Treasurer had been “resolved.”  This is a far higher percentage than any other area, as far as we know. I asked CFO Jim Throop if that sounded right and he said he had heard Molina had said some were actually Finance responsibilities. He added  that all findings for any area claimed to be resolved would still have to be tested by the auditors for final approval. I also asked Assistant City Manager Jesus Nava about this. Neither had any numbers for me, but Throop expressed some interest in finding out.

The current situation

Fast forward to today: When I asked Mr. Molina how he was doing on carrying out campaign promises, he said he is “in the middle of a process.” Consider that he’s only been in office a couple of months.

Molina has been fairly aggressive in his various  initiatives and that has not always gone over well with City staff. He is also trying to overcome much institutional inertia, “empires” and “silo”mentality. However we have heard sentiments that keeping some disbursements in Finance and HR would provide people/skills more familiar with the work being done/organizations dealt with. Another of our recent articles describes Molina’s initiative of getting warrants reviewed by the City Council prior to sending out.

During the audit, we learned that the City had ten or more bank accounts, some of them not under Treasury control and/or even unknown to the Treasurer. It was unclear who was authorizing some wire transfers, who had the codes. The auditors discovered that multiple transfers, totaling many millions of dollars, seemingly lacked backup paperwork and proper authorizations. I asked Molina what was the status of fulfilling his campaign promise of bringing all bank accounts under Treasury control. He replied that he thought all of these were done except three Performing Arts Center (PACC) accounts, which should be resolved this week.

Molina demanded copies of backup justification for more City disbursements and took steps to help ensure that these disbursements would be controlled and executed by the Treasurer’s office. He demanded that the city’s disbursement list (warrant register) wires and ACH transactions that the City processed be made available to the Council for prior review of disbursements. CFO Jim Throop is refusing to do so, claiming that, among other things, that it would slow down payment and unlawfully release confidential information. He also wants Finance to do the transactions, not Treasury.

When I first saw the term “warrants,” it didn’t register what was going on. Then, I learned that about a month ago, the city started issuing “warrants” for payment- instead of checks. What’s the difference? Phil Molina told me that a warrant can be recalled. Why are they doing this? He said that a growing number of governmental organizations are doing this as a precaution, in case there is a financial crisis and they need to tighten up and reallocate funds in an emergency. I asked Molina: why would you do this if the City isn’t bankrupt? He replied that if it ever happened and the City hadn’t taken proper precautions such as this, there might be a problem. We don’t recall any big fanfare when they started this, do you?

When I asked him if he had control of all wire transfers, he said no. Finance and Human Resources have actually had control of certain very large wire transfers for, he thinks, 8-9 years. These include payments to CALPERS and Delta Dental, among others. He said he doesn’t know the amounts or reasons for disbursements in advance, is not informed of them, but can find the info. He does not even know who or how many people have the codes to do this. He says that this is not generally accepted procedure, but he is aware that some other municipalities are doing it and that organizations like Delta Dental are pushing for customers to do it.

When asked how the warrant review process would work, Molina said information could be made available to Council in advance online and in PDF print format. That report would contain check/warrant number, payee, amount and purpose. When I asked how could they access backup information, he said that accounts payable are done in batches and all of the backup info is included per batch, so it would not be difficult to make that available as well. I asked him whether it would be too voluminous or awkward for the Council to handle. He said no, there are about 100 per week, information could be made available online in advance. Council members may wish to just spot check, look st high-dollar warrants or problem areas.

Some reasons he gave for having a Treasurer do this is to provide focus and specialized skills in money management and disbursement control. It also provides additional “separation of powers” to help reduce errors and fraud.  The reason for having an elected Treasurer in the first place is to have direct accountability to the People and to help ensure separation of powers. Some cities have elected Treasurers, some don’t.

We add this note received from Mr. Molina:

Don’t forget the city CFO has already moved to increase water rates with a “pass through” charge which isn’t consistent with the actual change in rates by Calleguas or United from 2016 to 2017. The CFO’s pass through rates are substantially higher that appears in either of these 2 main providers of source water for Oxnard.  So you need to add this pass through rate increase to the “unreasonable, excessive and unsubstantiated” rate increases proposed according to your article, since I have not yet seen the actual reports from the City.

 

Mayor Flynn not on the same page

We contacted several officials to get their read on Molina’s initiatives. So far, only Mayor Tim Flynn has responded. It turns out that he  is not in synch with some of Molina’s thinking. He started by telling me that Molina is “highly qualified, very, very competent and skilled   …even overqualified,” for his present position as Treasurer. He then opined that some of Molina’s initiatives, such as the inspection of warrants at City Council meetings constituted micromanagement and show a basic distrust of government. All this from someone who regularly promotes openness and transparency. When I reminded him of that, he said it is the difference between representative democracy and pure democracy.  He further explained that the residents are paying City officials to manage  the City for them and it is neither desirable nor practical to debate every single detail of how it is implemented. He also said that all the big expenditures are already addressed via the budgeting process and council agendas.

Flynn had mixed emotions about making the warrant register available on line for inspection by Council and/or the public. He was more open to making it available for disbursements already made than throwing planned payments open for question while they were still accounts payable,

On the subject of Treasury control of wire transfers vs multiple departments making wire transfers without the prior knowledge of consent of Treasury, he did not seem in favor of making changes.

This issue went public at 2-14-17 City Council meeting. Multiple members of the public have referenced some of these issues at Council meetings. It happened again this week. Then Councilman Bert Perello brought up the subject but also suggested that staff members mighty not have been too cooperative with Molina and even said that City Manager Greg Nyhoff said that Molina was not “in the Circle of Trust,” whatever that may be. Nyhoff denied that here was such a Circle.

 

Memo on the PACC bank accounts: PACC Accounts- 1-31-17

 

Here’s some relevant recent correspondence we came across:

From Larry Stein, 2016 Treasurer candidate:

It was through a public record request that I submitted as a candidate for Treasurer to see the bank statements for October 2016 that triggered a review that showed $11,000,000 was sitting in the wrong bank account. It was also through a public record request that revealed that a department wrote a check for $1,300,000, whose documentation was missing. The Treasurer’s Office does not provide auditing functions, but rather an essential part of the checks and balances an auditor would review. The job descriptions of the Treasurer and Assistant Treasurer on the city’s web site provide guidance to some of the key functions of those roles. State code also defines the roles of a City Treasurer. Numerous findings by various auditing firms hired by the city over the past 15 years had reported the lack of internal controls within the city including the role the City Treasurer is to play in the process of the checks and balances. It is my opinion that both the City Manager’s Office and the City Attorney’s Office are exercising undue influence in preventing the City Treasurer from performing the statutory and regulatory duties of the City Treasurer.

 
Respectfully submitted
 
Lawrence Paul Stein 02 15 2017
 
 

—–Original Message—–
From: Molina, Phillip
To: Greg Nyhoff
Cc: Jesús Nava; Venegas, Carol ; Throop, Jim ; Eden Casareno ; Steven Hintz ; Schwartz, Michael ; Michelle Ascencion
Sent: Mon, Feb 13, 2017 9:38 am
Subject: disbursement lists on the council agenda, and the unilateral change in the authority for safekeeping of city cash

Greg and Jesus:
Elected officials contacted by Bcc as directed by City Attorney:
 
BACKGROUND:
As you know I have been asking that the city’s disbursement list (warrant register) be provided at each council meeting so that our elected officials, who are ultimately responsible for the city’s FISCAL well being are kept informed about how City funds are being used. But this suggestion has not been received well by City staff, who claim that doing so would slow down processing of payments. The Mayor and Council have publicly identified their need to be more involved with how the City spends taxpayers’ money as they became aware of how under the previous mayor and staff the disbursement of city money was not well controlled (supplemental post retirement benefits for example, excess settlement payments beyond the directed limits, etc.).
 
I wanted to know if there are any other government entities in Ventura County that have the warrant register (disbursement list) on the consent section of the agenda and what problems it caused the legislative body in their agenda deliberations. To that end I obtained a copy of the VRSD agenda which is attached.
 
You will see that it is part of their normal process and once vendors understand that there might be a slight delay in payment processing they do not have any problems. You will also notice that their disbursement list (warrant register) shows the name, check number, amount and the vendor even when the payment is for health providers, law firms, garnishments, child support, etc.
 
RECOMMENDATIONS AND REQUIRMENTS:
1. Again I heartily recommend that the City Council have staff place on the consent agenda the warrant registers, wires and ACH transactions that the City processed each council meeting.
2. Recently the City has moved the authority to set up regular wire transfers out of the city’s bank account from the City Treasurer to the Finance Department staff. I am opposed to this and will be working with the City Manager to return that authority where it belongs with the City Treasurer. The City Codes and State law direct  the Treasurer is responsible to safeguard the cash in the Treasury, but when the Finance Department staff can set up automatic payments out of the City’s bank account before the City Treasurer even knows that there is a demand for payment as the process currently exists for Delta Dental and CalPERS payments, this violates the City Codes and State Law by placing all authority into the hands of one City officer without real checks and balances and therefore should stop immediately.

Respectfully,

Phillip S. Molina

Oxnard City Treasurer
 

—–Original Message—–
From: Lawrence Stein
To: molinpc <[email protected]>; timbflynn <[email protected]>; carmen ramirez; james.vega <[email protected]>; delana.gbenekama <[email protected]>; scott.whitney <[email protected]>; Stephen.Fischer <[email protected]>;  Jim.Throop <[email protected]>; bryan.macdonald <[email protected]>; CityClerk <[email protected]>; Michelle.Ascencion <[email protected]>; oscar.madrigal <[email protected]>; perellobert <[email protected]>; (some members of the public); Ruth.Osuna <[email protected]>; Jesus.Nava <[email protected]>; greg.totten <[email protected]>
Sent: Wed, Feb 15, 2017 8:55 am
Subject: Source documents needed for AIMS before in-house wire transfers of City cash

It was through a public record request that I submitted as a candidate for Treasurer to see the bank statements for October 2016 that triggered a review that showed $11,000,000 was sitting in the wrong bank account. It was also through a public record request that revealed that a department wrote a check for $1,300,000, whose documentation was missing. The Treasurer’s Office does not provide auditing functions, but rather an essential part of the checks and balances an auditor would review. The job descriptions of the Treasurer and Assistant Treasurer on the city’s web site provide guidance to some of the key functions of those roles. State code also defines the roles of a City Treasurer. Numerous findings by various auditing firms hired by the city over the past 15 years had reported the lack of internal controls within the city including the role the City Treasurer is to play in the process of the checks and balances. It is my opinion that both the City Manager’s Office and the City Attorney’s Office are exercising undue influence in preventing the City Treasurer from performing the statutory and regulatory duties of the City Treasurer. 

 
Respectfully submitted
 

Lawrence Paul Stein 02 15 2017

—–Original Message—–
From: George Miller
To: phillip.molina <[email protected]>; tim.flynn <[email protected]>
Cc: ecasareno <[email protected]>; bryan.macdonald <[email protected]>; carmen.ramirez <[email protected]>; oscar.madrigal <[email protected]>; perellobert <[email protected]>
Sent: Mon, Feb 13, 2017 12:10 pm
Subject: Re: Source documents needed for AIMS before in-house wire transfers of City cash

Demanding substantiation for justification for disbursing funds is not an auditor’s function, except for an auditor’s after the fact attempts to see if it was done right. It is a legitimate internal control.  Didn’t we just get shellacked by the auditors for NOT having such things? Wasn’t an election campaign fought over such things?
 
Eden: what’s your take on this?
 
We don’t want 4 more years of an ineffective “go along get along” Treasurer. That’s why Molina was elected and not the preferred candidate of many City officials. 
 
 
Regards,
George Miller

 

 

—–Original Message—–
From: Molina, Phillip <[email protected]>
To: Tim Flynn <[email protected]>
Cc: (George Miller) ; Michael Sullivan <[email protected]>; Leung, Wendy <[email protected]>; Eden Casareno <[email protected]>
Sent: Mon, Feb 13, 2017 10:19 am
Subject: Fwd: Source documents needed for AIMS before in-house wire transfers of City cash

———- Forwarded message ———
From: Tim Flynn <[email protected]>
 
City Council also decided that the City Treasurer should not perform the duties  of an auditor.  That function will be assumed by the auditing firm recommended by you and Councilman McDonald if approved by the full council.
 
I am interested, however, in establishing procedures for the City Treasure’s office that comply with state law and are considered Best Practices.
 
Thanks
Tim

 

———- Forwarded message ———
From: Molina, Phillip <[email protected]>
Date: Thu, Feb 9, 2017 at 3:38 PM
Subject: Re: Source documents needed for AIMS before in-house wire transfers of City cash
To: Throop, Jim <[email protected]>, Eden Casareno <[email protected]>
Cc: Fischer, Stephen <[email protected]>, Janice, Steve <[email protected]>, Greg Nyhoff <[email protected]>, Jesús Nava <[email protected]>, Michelle Ascencion <[email protected]>, Schwartz, Michael <[email protected]>, Eden Alomeri <[email protected]>, Scott Whitney <[email protected]>, Ashley Golden <[email protected]>, Ingrid Hardy <[email protected]>, Darwin Base <[email protected]>, Dan Rydberg <[email protected]>, Todd Housley <[email protected]>, Kymberly Horner <[email protected]>



​​
Jim,
 
It seems strange to me that you and the City Attorney should work together to stop the Elected City Treasurer from receiving the type of evidence aka “source documents” that the Elected City Treasurer deems is necessary to assure every process has been followed BEFORE the City Treasurer disburses City taxpayers’ money.
 
I understand that I have no authority to determine if a warrant for an invoice is legal as long as it is properly drawn, but I still have the responsibility of inquiring as to the legality of the claim when it is not based on a lawful demand or where I notice facts which would reasonably put me on alert of the illegality of a claim. [City of Redondo Beach v. Delong (1981) 123 Cal. App. 3d 1035] By preventing me from reviewing the detailed source documents you prohibit me from being able to ‘inquire as to the legality of the claim’ because I cannot determine if it was based on a lawful demand.
 
In the absence of receiving the detailed source documents and with the need to assure the public and the auditors that every dollar spent has the “certification as to the accuracy of each demand and the availability of funds for payment thereof” , I must demand that for every ACH, EFT, and request for a warrant, from each department head who submits  the request, sign the statement on each request that she/he certifies to the accuracy and the availability of fund, which is NOT now being done.
 
AS you both know, I am attempting to move the City toward the ‘TRANSPARENT GOVERNMENTAL ENTITY’ the elected officials including Mayor Flynn, Councilman MacDonald, Council person Ramirez, Councilman Perello, and Councilman Madrigal ran for office. By both of you stopping the inclusion of the source documents, which I need to review in order to assure that all proper procedures have been followed to make the payment of the claim legal, you are preventing me from performing my fiduciary duties and from complying with the Court’s decision. The UCC establishes the need to “sufficient detailed information” to prove a payment request and provides that information should include time, type of service, to whom service was provided, etc., but within the source documents again I am unable to provide an independent review of the payment. By doing so you do not reflect a transparent, open government we elected officials ran as the center point of the campaign for Mayor, Councilman and City Treasurer.
 
I look forward to your response.  We can work together as a team, or work in SILOs with each department working apart, however, Mr. Nyhoff’s statement to the Council was that he intends to break down the silo approach that Oxnard’s past leadership team established because it is inefficient, builds kingdoms, and prevents the smooth working of the government.  We need to remember that admonishment and order.
 
Respectfully,
 

Phillip S. Molina

Oxnard City Treasurer
 
 
 

 

On Thu, Feb 9, 2017 at 11:51 AM, Throop, Jim <[email protected]> wrote:

Phillip

My apologies on the previous email.  I mispoke about the process and made an inappropriate assumption, without checking on the proper procedures.
 
Please see the email from the City Attorney on the correct process.
 
Jim

 

On Thu, Feb 9, 2017 at 11:14 AM, Fischer, Stephen <[email protected]> wrote:

The Human Resources Director is correct. Pursuant to OCC 2-184, the CFO’s function is to prepare and audit each demand, “certify as to the accuracy of each demand and the availability of funds for payment thereof”, and deliver the demands to the City Treasurer. The City Treasurer is required to pay written demands delivered. Id.

 

 

Stephen M. Fischer
City Attorney
City of Oxnard
305 W. Third St. Suite 100E
Oxnard, CA 93030
805.385.7483
FAX 385.7423
 
NOTICE: This communication may contain privileged or other confidential information. If you are not the intended recipient of this communication, or an employee or agent responsible for delivering this communication to the intended recipient, please advise the sender by reply email and immediately delete the message and any attachments without copying or disclosing the contents. Thank you.

 

On Thu, Feb 9, 2017 at 11:01 AM, Janice, Steve <[email protected]> wrote:

Good morning Phil,

 
Sorry that this response is the same as the Delta dental response as to process.  I will copy it here since my understanding is the same for both.
 
My understanding of our internal process is that HR reconciles the billing as we receive the invoices and once completed forwards the invoice and cover memo to the CFO for audit as required.  Once the CFO or his designee has completed their audit of the invoice they then forward the invoice and cover memo to the Treasurer for payment.  It is my understanding that you are receiving the invoice from the vendor which is the source document used to effectuate payment.  
 
Please let me know if your understanding of the process is somehow different than I described above.  I want to ensure HR is complying with the City’s ordinances and State law in this instance specifically on the roles between the Treasurers Office and the Finance Department.  My understanding is that it is the role of the Finance department to review and audit the invoices I send with a request for payment, while it is the Treasurers Office whose role is to send payment only when a request for payment has been made properly.

Regards,

Steve Janice | Human Resources Director
City of Oxnard
 

 

On Thu, Feb 9, 2017 at 9:23 AM, Molina, Phillip <[email protected]> wrote:

Steve,
 
I’ve been told that the source documentation for the AIMS invoice will no longer be forwarded to me for my review before I approve the disbursement of City money.
 
As you know, I am obligated to review the ‘source documents’ as identified by the City’s auditors so the City can be in compliance with City codes and State law.
 
As the elected City Treasurer I represent the public’s independent review of requests to spend City funds before the money is actually disbursed.
 
I cannot do my job, as defined in the City’s own codes, as well as State Law, unless I am provided the details associated with the request to disburse millions of dollars of taxpayers’ money.
 
Therefore, please instruct you staff to continue to provide the City Treasurer with the detailed source documents that your staff have been providing me for the AIMs invoices as well as all other request for the disbursement of City funds.


Respectfully,
 

Phillip S. Molina

Oxnard City Treasurer
 

City Treasurer

Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.
DEFINITION:
The City Treasurer is an elected official directly responsible to the electorate of the City of Oxnard; plans, manages, oversees and directs the operations and services of the City Treasurer’s Office, which includes the daily investment of surplus funds and the cash management of all revenues collected by the City; coordinates program activities with other City officials or outside agencies; provides responsible and complex staff support to the City Council and City Manager; performs related duties as required.
DISTINGUISHING CHARACTERISTICS:
The City Treasurer is an elected administrative management level class which oversees all functions and operations of the City Treasurer’s Office including ensuring the appropriate investment of City funds, receipt and depositing of revenues, and the management of the City’s overall cash position. The incumbent may perform special assignments as requested by the City Manager.
SUPERVISION RECEIVED/EXERCISED:
Statutory duties are those duties specified in the Government Code of the State of California to be performed by a city treasurer in a general law city. The City Manager reviews assigned work and monitors the City Treasurer’s performance of statutory duties and advises the City Council of that monitoring.
ESSENTIAL FUNCTIONS: (include but are not limited to the following)
Accepts full responsibility for all City Treasurer’s Office activities and services including activities associated with the appropriate handling of revenues received, management of the City’s cash position, and proper investment of surplus funds in accordance with investment guidelines.
Develops, implements and maintains City Treasurer’s Office goals, objectives, policies and priorities for appropriate service areas; ensures that established goals and priorities are achieved.
Plans, directs and coordinates the City Treasurer’s Office work plan through appropriate program staff; assigns work activities and responsibilities to appropriate personnel; reviews and evaluates work methods and procedures; identifies and resolves problems and/or issues.
Reviews and evaluates service delivery methods and systems including administrative and support systems and internal relationships; identifies opportunities for improvement and implements changes to standard operating procedures to enhance services.
Oversees the selection, training and evaluation programs for all City Treasurer’s Office personnel; provides or coordinates staff training; identifies and resolves staff deficiencies; executes discipline and/or termination procedures.
Receives and safely keeps all moneys received into the City treasury; maintains records of receipts, deposits and expenditures; complies with all laws governing the deposit and securing of City funds and the handling of trust funds.
Pays legal obligations of the City and serves as the treasurer for a number of entities as designated by the City Council; pays out money only on warrants signed by legally designated persons.
Regularly submits to the City Clerk a written report and accounting of all receipts, disbursements and fund balances and files a copy with the City Council; prepares a variety of monthly, quarterly and annual management and accounting reports.
Establishes and maintains records regarding bond registrations including names.
Records all warrants, judgments, notes or other evidences of indebtedness redeemed and reports the redemptions to the City Council.
Monitors investment activities and financial opportunities; conducts quarterly meetings of the Investment Review committee.
Implements procedures for effective cash controls and for effective cash management.
Establishes and maintains effective working relationships with financial institution and implements and monitors banking procedures.
Studies developments in the financial field and participates in professional conferences.
Performs such duties relative to the collection of City taxes and license fees as are prescribed by ordinance.
Directs the City central cashiering functions for the receipt of all City revenue, including but not limited to the posting of utility and other fees and the processing of City payroll checks and accounts payable.
Promotes and maintains a strong public relations program with emphasis on public services.
Prepares, manages and coordinates the development of the City Treasurer’s Office budget; monitors and approves expenditures; advises appropriate department personnel on budget matters; makes adjustments to the budget as is necessary.
Represents the City Treasurer’s Office to other City programs and organizations; coordinates activities with other programs and organizations.
Serves as a resource for program personnel, City staff and other organizations; coordinates pertinent information, resources and work teams necessary to support a positive and productive environment.
Attends and participates in professional, and community meetings as necessary; stays current on issues relative to the field of municipal investment, cash management and relative service delivery responsibilities; responds to and resolves sensitive and complex community and organizational inquiries and complaints.
May perform special assignments as requested by the City Manager.
WORKING CONDITIONS:
Position requires prolonged sitting, standing, walking, reaching, twisting, turning, kneeling, bending, squatting and stooping in the performance of daily activities. The position also requires grasping, repetitive hand movement and fine coordination in preparing statistical reports and data using a computer key board. Additionally, the position requires near vision in reading correspondence, statistical data and using a computer, and acute hearing is required when providing phone service and communicating in person.
QUALIFICATIONS: (The following are minimal qualifications necessary for entry into the classification)
Education and/or Experience:
Qualified elector of the City of Oxnard and a registered voter of the City at the time nomination papers are issued to the candidate.
KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KAS’s necessary to perform essential duties of the position)
Knowledge of:
Principles and practices of general, fund and governmental accounting and investment, including financial statement preparation and methods of financial reporting; principles, practices, laws and regulations governing the investment and management of public funds; investment vehicles and market operations affecting the management of funds; auditing principles and practices; principles and practices of business data processing particularly related to the processing of accounting and financial information and the interpretation of input and output.
Ability to:
Understand, explain and apply City, state and federal laws regulating City financial accounting, reporting and record keeping, investment and borrowing of funds; evaluate earnings potential of investment vehicles and develop investment recommendations; implement and monitor financial procedures and controls; develop forms, records, systems and procedures for internal control of cash; prepare clear, concise and complete treasury reports, financial statements and analyses and other written reports; perform complex mathematical calculations; exercise sound, independent judgment within established guidelines; establish and maintain effective working relationships with those contacted in the course of work.
Skill to:
 
Operate an office computer and a variety of word processing, spreadsheet and software applications.
 
Mayor Flynn:
 
As the person who was and is pushing for an Independent Internal Auditor, I find your response confusing and contrary to what an Independent Internal Auditor is capable of doing. First I listened closely to the agenda items when Council spoke about hiring an IIA, and during all the discussion there was never once a mention of changing State law or City Codes to reduce the authority or responsibility of the City Treasurer. As the City’s Treasurer I heartily  support the IIA and establishing a hotline immediately and I look forward to working with the IIA directly.
 
However, there are specific differences in the duties, responsibility and authority of the IIA and the City Treasurer. The IIA will work on:
 
 

Respectfully,
 

Phillip S. Molina

Oxnard City Treasurer
 
 

We did not receive a response to an interview request in time from City Manager Greg Nyhoff, but may have one in the near future. CFO Jim Throop has not responded to a request so far.


George Miller is Publisher of CitizensJournal.us and a “retired” operations management consultant residing in Oxnard


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One Response to Oxnard power struggle over financial controls and authority

  1. Eileen M Tracy February 22, 2017 at 8:47 am

    It’s beginning to look like Mayor Flynn took lessons from a former mayor who was involved in paying developers millions of dollars unwarranted. Can’t we ever get an honest mayor who cares about honest accounting?

    Reply

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