Score: -5
(0/3/5)
El Dorado County Grand Jury
• 2023-2024
El Dorado County Grand Jury 2023-2024
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 17 findings
F1
Page 70
– The BOS is currently following the TOT Measure’s intent for the use of revenues/funds. Budget Resolution Number 063-2022 clarifies that TOT funds utilized by the BOS are the same as Sales and Property tax, meaning that the BOS has 100% discretionary authority to allocate TOT funds.
F2
Page 70
– There is no formal or consistent process for the various chambers or groups to request TOT funds, or transparency on how decisions are made to allocate funds.
F3
Page 70
– There is no compliance process to ensure the collection of all TOT revenues from short- term rental companies like Airbnb.
F4
Page 70
– The definition of ‘tourism and economic development’ is vague to the public and the source of misperception. Case #24-04 TOT
F5
Page 103
– Then-CSD GM failed to properly disclose income received from his consulting arrangement with DTA, a CSD contractor, on his Fair Political Practices Commission (FPPC) Form 700, which he signed under penalty of perjury.
F6
Page 103
- Then-CSD GM performed business development work to find new clients for DTA which, as far as the Grand Jury can verify from reviewed documents, was unrelated to CSD’s contracts with DTA. Carson Creek LLAD #39 Ballot Initiative
F7
Page 103
- CSD has been ignoring the will of the voting citizens of LLAD #39 by not acting on two previous initiatives to modify or remove assessments for the Carson Creek/Heritage Park. Case #24-05 EDH CSD FINDINGS LLAD Assessment Policies and Objections
F8
Page 104
– Neither the former GM nor the CSD Board of Directors properly certified the engineering assessment reports for 2022 and 2023 to the satisfaction of the County Controller during the same period that the GM was consulting for the CSD engineering assessment firm, DTA. As a result, the County has held up billing parcel owners for LLAD assessments, ending up in litigation which will be costly to taxpayers.
F9
Page 104
– Two other LLADs are contesting their assessments, Promontory Park and Blackstone, using an identical ballot initiative as Carson Creek LLAD #39, which will have significant impact on CSD revenue going forward if they all pass as expected. CSD Financial Health and Master Plan
F10
Page 104
–CSD operates with 20-40% or more net revenue each year that accrues to increasingly larger treasury fund balances, now roughly $50 million.
F11
Page 104
- CSD Financial Assets are far more than their reserve policies allow as stated in their operational policy document.
F12
Page 104
– The CSD Master Plan is a long-term park enhancement and development plan that envisions spending $300 million according to a 2021 document, which seems unrealistic without significant additional funding sources.
F13
Page 104
- There appear to be calculation errors in the Master Plan overestimating the amount to fully fund the proposed developments by more than $100 million.
F14
Page 104
- CSD, despite its sizable financial holdings and the complexity of its accounts and revenue sources, does not have a licensed CPA on staff. Park Impact Fees and Reporting Requirements
F15
Page 104
– CSD has been retaining Park Impact Fees (PIF) for more than five years and may ultimately hold several million dollars in funds for ten or fifteen years or more. This opens the CSD to potential litigation for not spending PIF funds in the short term. Case #24-05 EDH CSD FINDINGS
F16
Page 105
– The plans to spend PIF through FY 29 and FY 31 on a Multigenerational Recreation Center and Bass Lake Park are contingent on significant additional funds of over $75 million. These plans are not consistent with the intent of the Mitigation Fee Act and will require a contingency plan in case the additional required funds are not available for the new park development. Developer Relationship
F17
Page 105
– The public is concerned about several recent financial deals CSD has made with Parker Development, such as the CSD’s purchase of the Old Executive Golf property, the CSD acquiring the12.5-acre Serrano Village J lot to develop a turnkey park at Bass Lake area rather than enforcing Parker’s obligation to do so, and a significantly reduced amount for Park Impact Fees (PIF) for Parker Development. Case #24-05 EDH CSD
Recommendations 12
-
R1Page 71– The BOS should develop and implement a plan by January 1, 2025, to improve the transparency of the TOT funds request and allocation process, such as a TOT page on their website or a media campaign to alleviate public perception of misuse of funds.
-
R2Page 71– To clarify that the funds are discretionary, Board Policy B-16 (see Appendix) should be updated in the latest CAO Budget Book, and everywhere else relevant, to properly set public expectations and reduce controversy.
-
R3Page 71– The County Tax Collector should implement a compliance plan to ensure that all TOT taxes are identified and collected. Case #24-04 TOT
-
R4Page 106– By December 31, 2024, the County District Attorney’s office should complete the investigation of any potential ethics or conflicts of interest violations, including required FPPC Form 700 disclosures, raised by the former GM’s consulting arrangement with DTA. Carson Creek LLAD #39 Ballot Initiative
-
R5Page 106– , CSD should implement the intent of the Carson Creek LLAD #39 second ballot initiative to perpetually repeal LLAD assessments. LLAD Assessment Policies and Objections
-
R6Page 106– of this report, CSD should establish and document clearer guidelines for the CSD Board of Directors or GM certification of the assessment levy to the County Controller/Auditor and publish that procedure in the CSD Policies and Procedures documents.
-
R7Page 106– Upon certification that the Promontory and Blackstone LLAD initiative petitions have been signed by the requisite number of voters, CSD must enact the Promontory and Blackstone LLAD initiatives without alteration, or submit the initiatives unmodified to the voters, as Case #24-05 EDH CSD RECOMMENDATIONS required by California Elections Code Section 9310. CSD Financial Health and Master Plan
-
R8Page 107– , CSD should document the projected use for all Treasury fund assets, clarify which fund accounts are earmarked for what purposes and open the spending plan for public comment and approval.
-
R9Page 107– By September 30, 2024, CSD should review, revise, and publicize its Master Plan from 2021 with realistic timelines for all new park development, as well as accurate and realistic cost estimates that can be funded and executed within a 10-year planning period.
-
R10Page 107- , CSD should employ or retain a full-time licensed CPA professional to be Treasurer/CFO-equivalent. Park Impact Fees and Reporting Requirements
-
R11Page 107– , CSD should get public input on its latest 10-year development plan, including any updates to the Master Plan from 2021, and how they plan to use PIF funds over an extended period. This development needs to include a contingency plan for new park development in a reasonable time frame if additional funds do not become available that are required for the current Master Plan. Developer Relationship
-
R12Page 107– , CSD should document its plans for Bass Lake Park and justify why CSD took on the obligation to build a turnkey park in Village J7, and how development of Bass Lake Park will now proceed up through park completion proposed by CSD in FY 31. Case #24-05 EDH CSD
Conclusions 1
-
CL1 Page 163Too many students were victims of sexual harassment/assault at County schools in 2023. Though County schools may take the required precautions to prevent hiring sexual perpetrators, the requirements are not enough. The Grand Jury believes EDCOE and County school districts should go above and beyond to prevent students from falling victim to these crimes. EDCOE should closely monitor classified employees on campus, as well as bus arrivals and departures. EDCOE should provide enhanced reference checks, such as obtaining high school or college records, and conduct personal character and professional reference checks for all job applicants who might have contact with students. If there has been a gap in employment, they should ask why and then confirm the reasons for the gap. EDCOE and all school districts should improve their Title IX information on all websites and at their school offices to bring Page 19 Case #24-07 EDCOE
Agency Responses 1
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
El Dorado County Board of Supervisors
Elected County Office