Score: +3 (6/7/3)

Napa County Grand Jury • 2008-2009

Napa City-County Library

Published: May 05, 2010 31 pages

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⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Findings and Recommendations 22 findings

Because of the incomplete analysis of the Library Collection, the needs of the community may not be met, especially the non-English community

Related Recommendations (1)

A review of the Library Collection be given a high priority and in-depth analysis to identify areas which need improvement, expansion, and to ensure that the Collection is meeting the needs of the entire community. In addition, Library Management implements an annual Library customer survey and develops questions, which enable qualitative and quantitative assessment of the Library Services. Survey may be set-up through the Internet 19

The Napa City-County Library Organizational chart is outdated

Related Recommendations (1)

The Library Director create a new organization chart that depicts the reporting structure of all employees

Twenty-nine percent of the Library Job Classifications are outdated

Related Recommendations (1)

Library Management review and update the Library Job Classifications

There are no position descriptions to properly perform employee evaluations

Related Recommendations (1)

Library Management create position descriptions to effectively complete employee evaluations

There is no staff-training manual

Related Recommendations (1)

Library Management create a training manual for new and existing employees

There are no formal minutes recorded for the staff meetings

No recommendations for this finding

One hundred percent of the 2007 Employee evaluations are untimely and do not adhere to Human Resource Personnel Rules and Regulations “Evaluations for 18 permanent employees shall be completed annually at least two (2) weeks prior to the employee’s anniversary date

Related Recommendations (1)

Library Management adhere to regulations for completion of evaluations. Also, Library Director track annual evaluations showing employee name, hire date, date of evaluation and number of days to complete evaluation from hire date. Submit report to CEO

There was a high turnover of Library staff during 2006-08 ranging from a low of 15 percent to a high of 31 percent for permanent employees, and ranging from a low of 20 percent to a high of 46 percent for Extra Help employees

Related Recommendations (1)

R14

An annual Library employee satisfaction survey and turnover survey be conducted and the results of this survey be provided to County Administration

Library staff morale declined and productivity decreased over the last few years

Related Recommendations (1)

R14

An annual Library employee satisfaction survey and turnover survey be conducted and the results of this survey be provided to County Administration

F10

The Master Plan is not being addressed

Related Recommendations (1)

The status of the 2007 Master Plan be addressed with the Library Commission and CEO with an action plan submitted as to what recommendations will be implemented including time frames and what recommendations will be postponed with the reason for postponement

F11

The interior of the Calistoga Library is not well maintained and is in need of repair. There is chipped, dirty paint in the public area, plaster flaking in the staff and storage areas, worn-out carpets, poor storage area shelving, and cramped offices

Related Recommendations (1)

The Calistoga Library be scheduled for renovation in 2009. This renovation to include painting, repairing of the office and storage area and installing appropriate shelving and new carpet in the public area

F12

The storage of book boxes on the Calistoga Library stage creates a public safety hazard

Related Recommendations (1)

Boxes piled high on the stage of the Calistoga Library be removed immediately and acceptable alternative storage areas found

F13

Unrestricted smoking on the terrace of the Napa Main Library may adversely impact visitors and children on the adjacent main entrance sidewalk

Related Recommendations (1)

R10

Smoking on the terrace of the Napa Main Library adjacent to the main entrance sidewalk be restricted

F14

The Library Commission members were not properly trained for their 3-year term, resulting in a lack of knowledge and understanding of how the Library operation is directly tied to Library policies. No training manual and no formal orientation exist for the Library Commission members

Related Recommendations (1)

R11

The Library Commission members have an in-depth training program to include instruction in Library policies, operations, and By-laws as their responsibility is to the Community and to ensure the Library meets its goals. Also, as part of the in- depth training program, a Commissioner’s Handbook be developed which includes at a minimum the following: Library Commission By-laws, ALA Policies, Collection Development Policies, Mission and Value Policies, budget, statistics, long range plan, annual report, require CALTAC Training for all commissioners, attendance at library commission statewide library activity each year

F15

The Library Commission failed to exercise its duties and deferred its power and authority to the Library Director. The By-laws calling for the Library Director to submit quarterly/annual report to the Library Commission are not followed. The Commission’s stated goal of “effectiveness to ensure that the needs of all segments of our community are assessed and considered” was not achieved

Related Recommendations (1)

R12

The Library Director submit quarterly reports to the Library Commission, as required by the Library Commission By-laws, and jointly develop an annual report that is informative and beneficial to the Commission, BOS, and CEO

F16

Library Commission By-laws and Long Range Policy are outdated

Related Recommendations (1)

R13

Library Commission By-laws and Long Range Policy be updated to meet the needs of the community

F17

Exit interviews are not conducted for Extra Personnel. The exit interview form is inadequate

Related Recommendations (1)

R15

Exit interviews for all permanent and Extra Help employees be conducted. Also, exit interview questionnaire be updated to achieve the maximum benefit from the exit interview. Finally, provide an annual summary of the results to the CEO and the Library Director

F18

Monitoring of Library morale and turnover by means of an annual employee satisfaction survey was not conducted

No recommendations for this finding

F19

Training of Library management for performance evaluations is inadequate

No recommendations for this finding

F20

The oversight of the Library Department is inadequate

Related Recommendations (1)

R16

The administrative time commitment for the Library be increased

F21

The Library Department Summary’s performance indicators used to monitor operations are inadequate

Related Recommendations (1)

R17

The County Administration in conjunction with Library Director develop performance indicators enabling the Napa City-County Library to measure its performance, in total or part, with other “similar” Libraries in California and the Bay Area with the goal of improving its performance. Also, ensure the Library 20 Director submits operation statistics with evaluation criteria to provide a better picture of the Library System

F22

The Budget does not have a cost accounting system for Library Branches

Related Recommendations (1)

R18

Cost accounting for the Library branches be implemented COMMENDATION The 2008-2009 Grand Jury commends the new Library Director, Library Management, and Library staff for their dedication and for working together to aggressively move the Napa City-County Library system in a new and positive direction. REQUEST FOR RESPONSES The 2008-2009 Grand Jury request responses from:

Commendations 4

CM1 Page 26

Napa City-County Library Director: Recommendations 1-10
CM2 Page 26

Library Commission and the Napa City-County Library Director:
CM3 Page 26

County Human Resources: Recommendations 14-15
CM4 Page 26

County Executive Officer: Recommendations 16-18

Agency Responses 2

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

City of Napa

August 19, 2009 • 6 pages • 19 responses • Score: 0 (+3, 7, -3) View Details ▾

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19 responses to findings and recommendations

Because of the incomplete analysis of the Library Collection, the needs of the community may not be met, especially the non-English community

Response: Disagree Score: -1

The City respectfully disagrees with that portion of the finding as it relates to the City's lack of acceptable records. The transient occupancy tax return provides all the necessary information needed to determine that the tax calculations are done correctly. As to the lack of acceptable records and underreporting of gross receipts by the operators, we cannot agree or disagree as TOT audits have not been conducted. The City will be contracting for transient occupancy tax audits beginning this fiscal year. Finding 2: Not every local governmental agency provides adequate information to a new op...

Response: Implemented

Score: 0

This recommendation has been implemented and has been for sometime. However, a review found that the practice has not been followed consistently. All staff has received refresher training to ensure that internal guidelines are consistently followed. Recommendation 2: Licensing departments alert local Finance Departments when issuing new licenses to TOT applicants indicating number of rooms for transient occupancy. City

The Napa City-County Library Organizational chart is outdated

Response: Disagree Partially Score: 0

The City partially agrees with this finding. TOT requirements are communicated in advance by City staff to new operators during both the planning/zoning approval and business license processes. The business license process triggers the TOT introductory package containing the ordinance, instructions and forms. A review of the Finance Department's TOT introductory package process found that the TOT ordinance has not always been included in the package. From now on it will consistently be part of the package. Finding 3: There is a lack of communication between the Finance Departments and the lic...

The Library Director create a new organization chart that depicts the reporting structure of all employees

Response: Implemented

Score: 0

This recommendation has been implemented. The Business License and TOT functions are both conducted in the Finance Department and this information sharing has been occurring for many years and is made part of the lodging operator's master file in the Finance Department. Recommendation 3: Local governmental agencies follow the municipal code/local ordinance in assessing penalties and interest. City

Twenty-nine percent of the Library Job Classifications are outdated

Response: Disagree Partially Score: 0

The City partially disagrees with this finding. We believe this may be an oversight on the part of the Grand Jury to include Napa in this reference as the Finance Department and business licensing department here are one and the same. As an additional control, the Community Development Department is preparing a process which would provide notification to the Finance Department when a certificate of occupancy is issued for a new or modified transient occupancy establishment verifying the number of rooms available for let for cross reference purposes. Finding 4: Provisions in the municipal codes...

Library Management review and update the Library Job Classifications

Response: Unknown

Score: 0

As to the City, the recommendation has already been implemented. The City's practice is to assess and notify operators of penalties and interest within days of delinquency providing a small grace period to allow for delays which may occur due to the U.S. Post. Recommendation 4: Tax administrator to notify City Council or BOS of all past TOT, interest and penalties considered for waiver. City

There are no position descriptions to properly perform employee evaluations

Response: Disagree Score: -1

The City respectfully disagrees with this finding. To cite one example, the City filed litigation against an illegal operator who failed to comply with the City's TOT ordinance (Napa Municipal Code Chapter 3.20), and in 2007 the City obtained a judgment requiring a penalty payment from the offending operator. The City is actively investigating allegations of violations, and the City will take appropriate actions to enforce the TOT ordinance. Finding 5: The tax administrator has sole discretion to waive TOT and/or interest and penalties due local governmental agencies. City

Library Management create position descriptions to effectively complete employee evaluations

Response: Unknown

Score: 0

As to the City, TOT is not waived at any time. A small grace period delays the levying penalties and interest to allow for a late payment which may occur due to the U.S. Post. This practice may result in a minimal loss of penalties and interest which would not cover the administrative cost of levying and collecting them. Recommendation 5: City of Napa establish adequate methods for tracking TOT, including past due amounts, and consider purchase of software specifically designed to facilitate accounting for this tax. City

There is no staff-training manual

Response: Disagree Score: -1

The City respectfully disagrees with this finding. The City Council has delegated limited authority to the City Manager to determine whether taxes, interest, or penalties have been imposed improperly, and to make corrections accordingly, pursuant to Napa Municipal Code Section 3.04.080, and City Council Policy Resolution No. 16. Finding 6: Audits provided by the Cities and the County of Napa show past due TOT has not been collected from 2005 to the present. City

Library Management create a training manual for new and existing employees

Response: Unknown

Score: 0

The current method of tracking TOT are considered adequate. As resources become available in the future, updated software will be considered. Recommendation 6: Local governmental agencies expand the municipal code to include the cost of auditing if the operator does not have adequate records. City

There are no formal minutes recorded for the staff meetings

Response: Agree Score: +1

The City neither agrees nor disagrees with this finding. While City records indicate operators have remitted payments in full on a regular basis. individual operator audits have not been conducted to determine if underreporting has taken place which may result in past due TOT. Finding 7: The City of Napa does not have an adequate method of tracking its TOT revenue, relying in part on an out-of-date manual accounting system. City

Response: Unknown

Score: 0

As to the City of Napa, the recommendation has already been implemented. Operators are required to keep records pursuant to NMC Section 3.20.100. If adequate records are not kept, it is a violation of that NMC Section, for which penalties and recovery of costs of enforcement (including an audit) may be recovered by the City per NMC Sections 1.16.010 and 1.16.050. Recommendation 7: Internal audits or contingency audits should be conducted with regularity. City

Response: Disagree Partially Score: 0

The City partially disagrees with this finding. While the current tracking system is entirely staff and spreadsheet driven, it does provide all needed data and does not negatively affect collection efforts, nor do they pose security issues, as suggested by the Report. The City agrees that more modern systems are available for use in tracking TOT and will evaluate these systems when resources are available. Finding 8: Most local governmental agencies do not have an accurate record of how many rooms are available for transient occupancy. City

Response: Unknown

Score: 0

This recommendation is being implemented. A Request for Proposal for TOT audits is about to be issued and a contract is expected to be awarded in August 2009. Recommendation 8: Enforce the provision in the municipal code assessing the cost of auditing to an operator who does not have adequate records. City

Response: Disagree Partially Score: 0

The City partially agrees with this finding. The number of rooms is reported by the lodging establishment at the time of establishing the account and is reported monthly on the TOT calculation form. Additionally, the Community Development Department is preparing a process which would provide notification to the Finance Department when a certificate of occupancy is issued for a new or modified transient occupancy establishment verifying the number of rooms available for let for cross reference purposes. Finding 9: The Cities and County do not conduct audits with any degree of frequency or regul...

Response: Implemented

Score: 0

This Napa Municipal Code requirement is in place and will be enforced should an audit find an operator without adequate records. Recommendation 9: Each local governmental agency improve its oversight and enforcement of the TOT. City

Library staff morale declined and productivity decreased over the last few years

Response: Agree Score: +1

The City agrees with this finding and is preparing a Request for Proposal to address the need for audit services. Finding 10: Potential revenue from uncollected TOT, interest, and penalties in the millions of dollars is being lost throughout the county. City

Boxes piled high on the stage of the Calistoga Library be removed immediately and acceptable alternative storage areas found

Response: Unknown

Score: 0

This recommendation is being implemented as indicated in the responses to the previous recommendations. FINANCIAL IMPACTS: None CEQA: The City Manager has determined that the recommended action described in this report is not subject to CEQA, pursuant to CEQA guidelines <b>DOCUMENTS ATTACHED:</b> None - A copy of the Grand Jury Report is available at the City Clerk's office for public review. RECOMMENDED ACTION: City staff recommends that the City Council move, second and approve each of the actions set forth below, in the form of the following motion stated as: Move to approve the City's resp...

F10

The Master Plan is not being addressed

Response: Agree Score: +1

The City can neither agree nor disagree with this finding since no basis for the Grand Jury's conclusion was provided in their report. Recommendation 1: Local governmental agencies provide an operator with a copy of the local ordinance/municipal code and all forms needed to file and remit TOT. City

County of Napa

August 11, 2009 • 11 pages • 8 responses • Score: +3 (+3, 0, 0) View Details ▾

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8 responses to findings and recommendations

Response: Unknown

Score: 0

Response, County Auditor-Controller. The County Auditor-Controller disagrees with this finding. When the County Auditor-Controller's department is notified of a change of ownership, the entity is placed in the audit plan for the current or subsequent year. Although providing information to new operators is not the department's responsibility, it has been the practice to discuss with the new owners the procedures and requirements of reporting and submitting TOT along with all the consequences of not following the procedures. Also see

The Napa City-County Library Organizational chart is outdated

Response: Unknown Score: 0

A copy of the ordinance is sent to the operator with their initial Certificate of Authority and each Return on Transient Room Tax is mailed to the operators at the end of each quarter. Any other form is sent to the operators upon request. Response, County Auditor-Controller. The recommendation is for the tax administrator, which in the case of Napa County is the Treasurer-Tax Collector. However, during our audits, we provide copies upon request. Also see

The Library Director create a new organization chart that depicts the reporting structure of all employees

Response: Unknown

Score: 0

Response, County Auditor-Controller. The County Auditor-Controller disagrees with this finding. Communication is mainly between the Treasurer-Tax Collector and Planning Departments. For auditing purposes, the County Auditor-Controller requests an updated list of the Transient Operators in the County unincorporated area from the tax administrator. To enhance the process for all future audits, the department will be verifying the number of permitted rooms per establishment with the Planning Department prior to conducting an audit. Also see

Twenty-nine percent of the Library Job Classifications are outdated

Response: Agree Score: +1

, will continue with the process already in place verifying the number of rooms between the tax administrator and Planning Department. At this time, the County permits very few new developments. The Planning Department will notify the tax administrator should any change in room numbers be permitted. Response, County Auditor-Controller. This recommendation is for the Licensing department, which in the case of Napa County is the Conservation, Development and Planning Department. However, the Auditor-Controller's office will implement a new process to verify the number of rooms for transient occu...

Library Management review and update the Library Job Classifications

Response: Unknown

Score: 0

Response, County Auditor-Controller. The County Auditor-Controller disagrees with this finding. The County Auditor-Controller applies all interest and penalties due per the County's ordinance. Interest is applied at 1.5% per month as of the day the taxes become delinquent (30 days after the quarter). Penalties are applied at 10% of tax, when tax becomes delinquent and then an additional 10% penalty is applied when the delinquency exceeds 30 days. Also see

Response: Unknown

Scheduled: within 2 years Score: 0

Response, County Board of Supervisors. The Board of Supervisors concurs with the County Auditor-Controller's response. Finding #10. Potential revenue from uncollected TOT, interest, and penalties in the millions of dollars is being lost throughout the County. Response, County Auditor-Controller. The County Auditor-Controller disagrees with this finding with regard to the County. Although audits are not conducted on every agency every year, because of our current process in place, each entity is aware that they could be audited at any time. As reported in the performance measures in the County'...

Library staff morale declined and productivity decreased over the last few years

Response: Agree Score: +1

Response, County Board of Supervisors. The Board of Supervisors concurs with the County Auditor-Controller's response. <b>Recommendation #8.</b> Enforce the provision in the municipal code assessing the cost of auditing to an operator who does not have adequate records. Response, County Auditor-Controller. This recommendation will not be implemented because it is not warranted. The County's current TOT ordinance does not include this provision. Response, County Board of Supervisors. The Board of Supervisors concurs with the County Auditor-Controller's response. Each local government agency im...

Boxes piled high on the stage of the Calistoga Library be removed immediately and acceptable alternative storage areas found

Response: Will Implement

Score: +1

. enforcement of the TOT. Response, County Auditor-Controller. This recommendation will be implemented in the While the County's Auditor-Controller department already has sufficient future. oversight and enforcement of the TOT in place, there are some additional steps that could be taken such as verifying the number of rooms for transient prior to conducting an audit, put in place to further improve the process. The County's Auditor-Controller department is already conducting audits regularly. However, it should be noted that audits take staff resources and during these difficult times, addit...

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

Napa County County