Score: +7 (7/24/0)

Mendocino County Grand Jury • 2013-2014

The Mendocino County Free Library How Is It Doing After Measure A?

Published: June 09, 2014 27 pages

Ver PDF original

⚠️ 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 12 findings

The benefits of Measure A are permitting the County Free Library to survive.

Related Recommendations (1)

The County Free Library be recognized and treated as a special district in the budget documents, on the county website, in accounting systems and in management. (F3, F4, F5,

The A-87 costs charged to the County Free Library are not clearly identified in the budget and the amount charged is questionable.

Related Recommendations (6)

Separate line items for A-87 costs appear in the Library’s budget. (F2, F12)

The General Services Agency clearly record the source of the funds for any capital improvements or equipment purchases. (F2, F3, F6)

The County not charge any A-87 equipment and building use costs for equipment and building improvements paid for by donations or the Library’s dedicated funds, now or in the future. (F2, F3, F6, F12)

R10

The records in the books of the Auditor and the General Services Agency pertaining to fixed assets and buildings be changed to reflect, as accurately as possible, the historical reality of which expenditures came from the General Fund and which from donations, grants, and Library dedicated funds. (F2, F3, F6, F9, F12)

R11

The Auditor use the proper cost figures when developing the County-wide Cost Plan and accompanying narrative. (F2, F3, F6, F12)

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

The County Free Library is being deprived of its dedicated funds due to improper A-87 charges, thus unjustly enriching the General Fund.

Related Recommendations (6)

The General Services Agency clearly record the source of the funds for any capital improvements or equipment purchases. (F2, F3, F6)

The Board of Supervisors issue a letter to all Friends of the Library organizations assuring them that any donations in the future will not result in an increase in the Library’s A-87 costs. (F3)

R10

R11

The Auditor use the proper cost figures when developing the County-wide Cost Plan and accompanying narrative. (F2, F3, F6, F12)

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

The Board of Supervisors and the CEO have historically and continuously failed to recognize or treat the County Free Library as a Special District.

Related Recommendations (2)

The County Auditor, CEO, Board of Supervisors, and the new County Librarian together establish the Library’s legal pro rata share of property taxes. The legal pro rata amount be reflected in detail in the County budget documents. (F4, F5, F6, F10)

R19

The County Librarian’s salary be paid from the General Fund as required by State Law. (F4, F6, F9, F10) RESPONSES Pursuant to Penal Code §933.05, responses are required from the following individuals: • Treasurer, Mendocino County (F6 and R5) • Auditor, Mendocino County (F2, F3, F4, F5, F6, F8, F9, F10, F12 and R1, R3, R6, R10,

The property tax apportionment due the County Free Library is not clearly identified and the amount provided is questionable. The current method of computing the apportionment leads to the compounding of errors and underfunding.

Related Recommendations (1)

The accounting methods and procedures used by the County for the County Free Library do not follow either the intent or requirements of law.

Related Recommendations (9)

The County Treasurer establish an account for the Library in the County Investment Pool. (F6)

The County Auditor immediately develop an accounting system that differentiates between the General Fund and the Library’s dedicated tax revenues. (F6)

The General Services Agency clearly record the source of the funds for any capital improvements or equipment purchases. (F2, F3, F6)

R10

R11

The Auditor use the proper cost figures when developing the County-wide Cost Plan and accompanying narrative. (F2, F3, F6, F12)

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

R19

The authority of the County Librarian has been usurped at the direction of the Board of Supervisors to the extent that the Librarian is impeded from performing many of the professional duties as manager of the County Free Library.

Related Recommendations (2)

R15

The County Librarian not be required to use the County’s purchasing department for every transaction per Education Code §19146. (F7, F10)

R18

The Library be allowed to hire an information systems manager as a County Free Library employee. (F7, F8)

Contrary to the intent and utility of having an advisory board, the Board of Supervisors and the CEO neither sought nor took the advice of the Library Advisory Board.

Related Recommendations (3)

R16

The Board of Supervisors schedule semi-annual workshops with the Library Advisory Board, the agenda to be set by the chairs of the two bodies. (F8)

R17

The Board of Supervisors consult with the Library Advisory Board before making any decisions about the County Free Library, thereby benefiting from the Library Advisory Board’s perspectives and knowledge. (F8)

R18

The Library be allowed to hire an information systems manager as a County Free Library employee. (F7, F8)

The County has deprived the County Free Library of at least $1,000,000 for the period 1998 through 2013, contrary to statements made by the CEO to the Board of Supervisors.

Related Recommendations (3)

R10

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

R19

F10

The Board of Supervisors is not following State law regarding County Free Libraries.

Related Recommendations (3)

R15

The County Librarian not be required to use the County’s purchasing department for every transaction per Education Code §19146. (F7, F10)

R19

F11

The position of permanent County Librarian is currently vacant.

Related Recommendations (1)

The Board of Supervisors immediately begin to recruit a County Librarian. (F11)

F12

The A-87 equipment costs currently assessed are erroneous.

Related Recommendations (5)

Separate line items for A-87 costs appear in the Library’s budget. (F2, F12)

R10

R11

The Auditor use the proper cost figures when developing the County-wide Cost Plan and accompanying narrative. (F2, F3, F6, F12)

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

Additional Recommendations 2

These recommendations are not explicitly linked to specific findings.

R13

After implementation of the new accounting procedures, proper and accurate A-87 service costs be paid but care taken that County decisions do not inflate these charges. (F2, F3, F6,
R14

The County Librarian position be reinstated as the sole manager of the County Free Library as per state law and recognized as such by the CEO and the Board of Supervisors. (F4, F7,

Agency Responses 1

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

Library Advisory Board

June 09, 2014 • 3 pages • 31 responses • Score: +7 (+7, 24, 0) View Details ▾

PDF

31 responses to findings and recommendations

The benefits of Measure A are permitting the County Free Library to survive.

Response: Agree Score: +1

We agree.

The County Free Library be recognized and treated as a special district in the budget documents, on the county website, in accounting systems and in management. (F3, F4, F5,

Response: Requires Analysis

Score: 0

We agree. This would give the library independence in fulfilling it functions. R2 We agree. R3 We agree. We support a review of the proper pro rata share of property tax to clear up any confusion. R4 We agree. R5 We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better sui...

The A-87 costs charged to the County Free Library are not clearly identified in the budget and the amount charged is questionable.

Response: Agree Score: +1

We agree. A87 costs have not been clearly identified in past years. The entire A87 inventory list needs to be reviewed and corrected. All items aged over fifteen years are outdated and should be deleted. All purchases with outside money should be deleted, such as the monies donated by the Fort Bragg FOL towards the remodel of their library. The Bookmobile was purchased with grants from the US Department of Agriculture and Mendocino County Air Quality Control and should not be in the A87 inventory.

The Board of Supervisors immediately begin to recruit a County Librarian. (F11)

Response: Requires Analysis

Score: 0

We agree. R3 We agree. We support a review of the proper pro rata share of property tax to clear up any confusion. R4 We agree. R5 We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We...

The County Free Library is being deprived of its dedicated funds due to improper A-87 charges, thus unjustly enriching the General Fund.

Response: Agree Score: +1

We agree. The library is billed for A87 categories 1 and 2 (buildings and equipment) and these funds are not reserved for the library's maintenance. Instead these funds go into the General Fund which often denies the library's request for maintenance. An example is the remediation of mold in the Ukiah Library. The County denied using A87 funds for this purpose.

Response: Requires Analysis

Score: 0

We agree. We support a review of the proper pro rata share of property tax to clear up any confusion. R4 We agree. R5 We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The lib...

The Board of Supervisors and the CEO have historically and continuously failed to recognize or treat the County Free Library as a Special District.

Response: Disagree Partially Score: 0

We agree in part. The Library is a Dependent Special District.

Separate line items for A-87 costs appear in the Library’s budget. (F2, F12)

Response: Requires Analysis

Score: 0

We agree. R5 We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated libra...

Response: Agree Score: +1

We agree. The County's tax apportionment could be made clearer than at present.

The County Treasurer establish an account for the Library in the County Investment Pool. (F6)

Response: Requires Analysis

Score: 0

We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person ne...

The accounting methods and procedures used by the County for the County Free Library do not follow either the intent or requirements of law.

Response: Disagree Partially Score: 0

We do not have enough information to address this issue. F7 We disagree in part. The BOS appears to have delegated its responsibility as the governing body of the Library to the CEO, GS, HR and IT. F8 We agree. F9 We do not have enough information to address this issue. F10 We have no basis for agreement with this finding. F11 We agree and urge the BOS to initiate an immediate nationwide search. F12 We agree. The equipment list for A87 includes outdated inventory (Handbook of Cost Plan Procedure for California Counties). Recommendations R1 We agree. This would give the library i...

The County Auditor immediately develop an accounting system that differentiates between the General Fund and the Library’s dedicated tax revenues. (F6)

Response: Requires Analysis

Score: 0

We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report d...

Response: Disagree Partially Score: 0

We disagree in part. The BOS appears to have delegated its responsibility as the governing body of the Library to the CEO, GS, HR and IT.

The General Services Agency clearly record the source of the funds for any capital improvements or equipment purchases. (F2, F3, F6)

Response: Requires Analysis

Score: 0

We agree. R8 We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the ...

Contrary to the intent and utility of having an advisory board, the Board of Supervisors and the CEO neither sought nor took the advice of the Library Advisory Board.

Response: Agree Score: +1

We agree.

Response: Requires Analysis

Score: 0

We agree. R9 We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Directo...

The County has deprived the County Free Library of at least $1,000,000 for the period 1998 through 2013, contrary to statements made by the CEO to the Board of Supervisors.

Response: Disagree Partially Score: 0

We do not have enough information to address this issue. F10 We have no basis for agreement with this finding. F11 We agree and urge the BOS to initiate an immediate nationwide search. F12 We agree. The equipment list for A87 includes outdated inventory (Handbook of Cost Plan Procedure for California Counties). Recommendations R1 We agree. This would give the library independence in fulfilling it functions. R2 We agree. R3 We agree. We support a review of the proper pro rata share of property tax to clear up any confusion. R4 We agree. R5 We agree. R6 We agree. R7 We agree...

The Board of Supervisors issue a letter to all Friends of the Library organizations assuring them that any donations in the future will not result in an increase in the Library’s A-87 costs. (F3)

Response: Requires Analysis

Score: 0

We agree. R10 We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to th...

F10

The Board of Supervisors is not following State law regarding County Free Libraries.

Response: Disagree Partially Score: 0

We have no basis for agreement with this finding. F11 We agree and urge the BOS to initiate an immediate nationwide search. F12 We agree. The equipment list for A87 includes outdated inventory (Handbook of Cost Plan Procedure for California Counties). Recommendations R1 We agree. This would give the library independence in fulfilling it functions. R2 We agree. R3 We agree. We support a review of the proper pro rata share of property tax to clear up any confusion. R4 We agree. R5 We agree. R6 We agree. R7 We agree. R8 We agree. R9 We agree. R10 We agree. This process ne...

R10

Response: Requires Analysis

Score: 0

We agree. This process needs to be made public. R11 We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT de...

F11

The position of permanent County Librarian is currently vacant.

Response: Agree Score: +1

We agree and urge the BOS to initiate an immediate nationwide search.

R11

The Auditor use the proper cost figures when developing the County-wide Cost Plan and accompanying narrative. (F2, F3, F6, F12)

Response: Requires Analysis

Score: 0

We agree. Cost figures need to be made clear and transparent. R12 We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

F12

The A-87 equipment costs currently assessed are erroneous.

Response: Agree Score: +1

We agree. The equipment list for A87 includes outdated inventory (Handbook of Cost Plan Procedure for California Counties). Recommendations

R12

No A-87 charges be levied for purchases or improvements after FY 2010-2011 and any that were levied be reimbursed.(F2, F3, F6, F9, F12)

Response: Requires Analysis

Score: 0

We agree. R13 We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R13

After implementation of the new accounting procedures, proper and accurate A-87 service costs be paid but care taken that County decisions do not inflate these charges. (F2, F3, F6,

Response: Requires Analysis

Score: 0

We agree. R14 We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R14

The County Librarian position be reinstated as the sole manager of the County Free Library as per state law and recognized as such by the CEO and the Board of Supervisors. (F4, F7,

Response: Requires Analysis

Score: 0

We agree in part. The library needs to be allowed to operate more autonomously. Perhaps a change from the current structure to a JPA would better suit the needs of all parties. R15 We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R15

The County Librarian not be required to use the County’s purchasing department for every transaction per Education Code §19146. (F7, F10)

Response: Requires Analysis

Score: 0

We agree. R16 We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R16

The Board of Supervisors schedule semi-annual workshops with the Library Advisory Board, the agenda to be set by the chairs of the two bodies. (F8)

Response: Requires Analysis

Score: 0

We agree. R17 We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R17

Response: Requires Analysis

Score: 0

We agree. R18 We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R18

The Library be allowed to hire an information systems manager as a County Free Library employee. (F7, F8)

Response: Requires Analysis

Score: 0

We agree. The library's IT needs are unique. The library's mandate is to supply information to the public. A dedicated library IT person needs to report directly to the Library Director and not to the County's IT department. R19 Requires further analysis.

R19

Response: Requires Analysis

Score: 0

Requires further analysis.