Gran Jurado del Condado de Fresno
2017-2018
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Hallazgos & Recomendaciones
7 hallazgos
F1:
Public safety has greatly benefitted from Measure S revenues in the City of Sanger.
F2:
Resolution No. 4122 helped define “Supplement versus Supplant” by stating percentages and base dollar amounts that need to be spent out of General Fund before Measure S dollars can be spent.
Recomendaciones relacionadas (1)
R1:
The recently found Resolution No. 4122 (from 01/15/2009) needs to be further clarified to specify whether the percentage or the minimum dollar amount spent for public safety must be provided out of the General Fund, prior to the use of Measure S funds. (F2)
F3:
The Citizen’s Oversight Committee has been bypassed in its review of proposed Measure S spending including 2017’s across-the-board pay increases for public safety employees.
Recomendaciones relacionadas (3)
R2:
A procedure or policy be should be established, requiring that before the City Council can vote on a Measure S expenditure request, the request must be reviewed by the Citizen’s Oversight Committee and a recommendation rendered for review by the City Council. (F3)
R5:
A liaison should be selected by the Sanger City Council to attend all Citizen’s Oversight Committee meetings, in an effort to improve communications. (F3)
R6:
A liaison should be selected by the Citizen’s Oversight Committee to attend all Sanger City Council meetings, in an effort to improve communications. (F3)
F4:
No records of any outside audit of Measure S funds were provided since the Measure’s inception in 2008.
Recomendaciones relacionadas (1)
R3:
A compliance and/or comprehensive audit of Measure S funds by an outside firm should be completed at the conclusion of each fiscal year. (F4)
F5:
Across-the-board pay increases for public safety employees (police and fire) were funded out of Measure S in 2017, whether or not those public safety employees were hired under Measure S. 4
Recomendaciones relacionadas (1)
R4:
Public safety pay increases funded from Measure S should be restricted to Measure S hired personnel. (F5)
F6:
Not all legal opinions regarding use of Measure S funds to the Sanger City Council have been in writing.
Recomendaciones relacionadas (1)
R7:
All legal opinions by legal counsel regarding the use of Measure S funds should be provided in writing. (F6)
F7:
Resolution No. 4122 was somehow “lost” following its’ adoption on January 15, 2009. This same resolution was then somehow “found” in early January of 2018.
Recomendaciones relacionadas (1)
R8:
A complete review of the City of Sanger’s archival system should be completed by the end of 2018. (F7)
Hallazgos & Recomendaciones
4 hallazgos
F1:
Election oversight and ballot security measures are well-planned and comprehensive. There is no evidence that any component of the electoral process is susceptible to a potential security system breach.
F2:
The County Clerk/Registrar of Voters Office makes efforts to increase voter registration and offers materials that facilitate the opportunity for Fresno’s multicultural population to make informed voter decisions. 5
F3:
The September 2016 statewide consolidation of voter registration records under the aegis of the California Secretary of State aides in the accuracy, security, and maintenance of voter registration rolls.
F4:
Continual and deliberate strides are being made for the County Clerk/Registrar of Voters Office to comply with the California Voter’s Choice Act by its target date of 2020.
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Hallazgos & Recomendaciones
9 hallazgos
F1:
Ten districts were initially identified as having not submitted the required annual financial audits. However, in its investigation, the Fresno County Grand Jury has determined that there are 28 or more special districts that are noncompliant.
Recomendaciones relacionadas (2)
R1:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office should review all special districts for audit compliance and work with those noncompliant districts to bring them into compliance. It should prioritize them based on current cash balances, largest to smallest. (F1) (F9)
R3:
Those special districts that are found noncompliant with their state-mandated financial audit requirements, but have no cash on hand or are no longer functional, should be referred by the Fresno County Local Agency Formation Commission (or by the entity itself) to the State to be dissolved by the State of California. (F1)
F2:
Audits, when received by the Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office, are not reviewed for financial accuracy nor content, but only checked off as submitted.
Recomendaciones relacionadas (1)
R2:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office should, for purposes of accuracy, review special district financial audits annually as they are submitted and received by the office. (F2) (F9)
F3:
It appears that the Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office is currently understaffed. The only staff member certified in audits has recently left to another position. The remaining staff is new to the Office and to managing special district financial audits requirements. In recent years, the Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office has experienced an annual turnover of approximately 40%.
F4:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office believes it has the responsibility but not the authority for securing special district audits. California Government Code, §26909 was amended effective January 1, 2018, and requires the county auditor’s office to either perform or contract with a certified public accountant or public accountant to perform an audit of the special districts and charge the respective districts for the cost of the audit.
Recomendaciones relacionadas (1)
R4:
Per California Government Code, section 26909 as amended, the Fresno County Auditor- Controller/Treasurer-Tax Collector’s Office should either perform financial audits on special districts or contract with a certified public accountant or public accountant to have the missing audits completed. (F4)
F5:
Through the municipal service review process, the Fresno County Local Agency Formation Commission is aiding and educating the special districts in the proper methodology in the operation of the special district, subject to available resources.
Recomendaciones relacionadas (1)
R5:
The Fresno County Local Agency Formation Commission should continue to utilize and expand the municipal service review process to aid and educate all special districts. (F5)
F6:
Per the Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office, current and accurate financial information was unavailable on the noncompliant special districts.
F7:
In August 2017, the California Little Hoover Commission produced Report #239: “Special Districts: Improving Oversight & Transparency”10, offering recommendations for improving oversight and transparency of California special districts.
Recomendaciones relacionadas (1)
R6:
Fresno County Local Agency Formation Commission and the Fresno County Auditor- Controller/Treasurer-Tax Collector’s Office should encourage and support the recommendations of the California Little Hoover Commission “Special Districts: Improving Oversight & Transparency”, Report #239, August 2017. (F7)
F8:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office places special districts audits as a low priority.
F9:
Per the Fresno County Audit Committee’s Bylaws it appears the committee, although advisory in nature, can oversee and monitor the Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office with regards to special district financial audit requirements, but has failed to provide oversight and monitoring. California Little Hoover Commission Report #239, “Special Districts: Improving Oversight & Transparency”, August 2017, http://www.lhc.ca.gov/sites/lhc.ca.gov/files/Reports/239/Report239.pdf 6
Recomendaciones relacionadas (2)
R1:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office should review all special districts for audit compliance and work with those noncompliant districts to bring them into compliance. It should prioritize them based on current cash balances, largest to smallest. (F1) (F9)
R2:
The Fresno County Auditor-Controller/Treasurer-Tax Collector’s Office should, for purposes of accuracy, review special district financial audits annually as they are submitted and received by the office. (F2) (F9)
Recomendaciones adicionales
5
No vinculadas a hallazgos específicos.
R7:
The Legislature should require every special district to have a published policy for reserve funds, including the size and purpose of reserves and how they are invested. The Commission heard a great deal about the need for adequate reserves, particularly from special districts with large infrastructure investments. The Commission also heard concerns that reserves were too large. To better articulate the need for and the size of reserves, special districts should adopt policies for reserve funds and make these policies easily available to the public.
R8:
The State Controller’s Office should standardize definitions of special district financial reserves for state reporting purposes. Presently, it is difficult to assess actual reserve levels held by districts that define their numbers one way and the State Controller’s Office which defines them another way. The State Controller’s Office is working to standardize numbers following a year-long consultation with a task force of cities, counties and special districts. To improve transparency on reserves, a subject that still eludes effective public scrutiny, they should push this project to the finish line as a high priority. Recommendations 9-11 (Report pages 38-39)
R9:
The Legislature should require that every special district have a website. Key components should include: ● Name, location, contact information ● Services provided ● Governance structure of the district, including election information and the process for constituents to run for board positions ● Compensation details - total staff compensation, including salary, pensions and benefits, or a link to this information on the State Controller’s website ● Budget - including annual revenues and the sources of such revenues, including without limitation, fees, property taxes and other assessments, bond debt, expenditures and reserve amounts ● Reserve fund policy ● Geographic area served ● Most recent Municipal Service Review 14 ● Most recent annual financial report provided to the State Controller’s Office, or a link to this information on the State Controller’s website ● Link to the Local Agency Formation Commission and any state agency providing oversight Exemptions should be considered for districts that fall under a determined size based on revenue and/or number of employees. For districts in geographic locations without reliable Internet access, this same information should be available at the local library or other public building open and accessible to the public, until reliable Internet access becomes available statewide. Building on this recommendation, every LAFCO should have a website that includes a list and links to all of the public agencies within each county service area and a copy of all of the most current Municipal Service Reviews. Many LAFCOs currently provide this information and some go further by providing data on revenues from property taxes and user fees, debt service and fund balance changes for all the local governments within the service area. At a minimum, a link to each agency would enable the public to better understand the local oversight authority of LAFCOs and who to contact when a problem arises.
R10:
The State Controller’s Office should disaggregate information provided by independent special districts from dependent districts, nonprofits and joint powers authorities. Over the course of this study, the Commission utilized data available on the State Controller’s website to attempt to draw general conclusions about independent special districts, such as overall revenues, number of employees and employee compensation. Presently, it is difficult to do this without assistance as information for independent districts is mixed with various other entities.
R11:
The California Special Districts Association, working with experts in public outreach and engagement, should develop best practices for independent special district outreach to the public on opportunities to serve on boards. The Commission heard anecdotally that the public does not understand special district governance, does not often participate or attend special district board meetings and often does not know enough about candidates running to fill board positions. Often, the public fails to cast a vote for down-ballot races. Two county registrars provided the Commission information that showed in many instances those who voted for federal or statewide offices did not vote for local government officials at the same rate, whether they were city council positions, special district positions or local school or community college district positions. Sonia De La Rosa, Principal Administrative Analyst, CAO