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Board authorizes RFP for comprehensive forensic audit of library finances after internal-control failures
Summary
Following revelations of improper library purchasing and an ongoing criminal investigation, supervisors authorized the CAO to issue an RFP for a comprehensive forensic audit to review internal controls, reporting and potential systemic weaknesses; the vote was unanimous (5‑0).
The San Benito County Board of Supervisors voted unanimously Tuesday to authorize the Chief Administrative Officer to issue a request for proposals for a comprehensive forensic audit of the county’s library financial processes and controls.
The action followed testimony from county staff, the county counsel and multiple public commenters describing a recent, isolated series of improper purchases tied to the library that prompted a criminal investigation and exposed weaknesses in internal controls. County staff, the CAO and members of the public said the apparent misconduct involved use of department purchase mechanisms and personal payment methods that bypassed county controls, and that vendor inquiries (Amazon contact regarding payment) triggered the initial escalation.
County staff and counsel told the board the purpose of the forensic audit is not to duplicate criminal investigations but to examine whether internal accounting controls, procurement processes, segregation of duties and department oversight failed in ways that could recur elsewhere in county operations. Presenters said the audit would evaluate compliance with federal, state and local rules, assess segregation of duties, review procure-to-pay workflows, and recommend control improvements or policy changes. Staff also said the audit would inform policy reforms and any budget decisions needed to strengthen oversight.
Several public commenters — including library advocates, a former county employee and other community members — urged a thorough external review and transparency. Speakers argued the county needs an outside review to identify systemic control failures and to restore public confidence. County staff estimated the matter was disruptive and underscored the potential for fraud where controls are weak.
The board approved a motion authorizing the CAO or designee to issue the RFP for a comprehensive forensic audit and to return with a recommended contract to the board. Clerk roll call recorded five affirmative votes.
Board members and commenters repeatedly emphasized the distinction between criminal culpability already under investigation by law enforcement and the distinct administrative goal of improving county internal controls; the CAO said findings from the forensic audit would be used to harden controls and prevent recurrence. No appropriation to pay for a final contract was made at the time of the vote; staff said a proposed contract and source of funds would be returned to the board for approval.
