Landscaping and Lighting Assessment Districts in El Dorado Hills

Recommendations 7

• R1
  When assessments vary significantly from one year to another, the CSD should explain the rationale for the change.
• R2
  The CSD should continue its recent efforts to accurately record costs by LLAD and determine a more equitable way to allocate overhead.
• R3
  Excessive fund balances should be reduced to a more acceptable percentage of expected future costs.
• R4
  The CSD should fully comply with the provisions of §22660 of the Landscaping and Lighting Act and clearly disclose in a resolution when an LLAD is accumulating funds for a future expenditure that is too costly to be paid for out of a single year’s assessment.
• R5
  A new reserve study should be undertaken to insure assets and replacement costs are accurately portrayed and a mechanism put in place to track repairs, additions, replacements and retirements.
• R6
  The LLAD Engineer’s report should be reviewed by staff for accuracy and should be posted to the CSD website for public review for a reasonable period prior to adoption by the EDH CSD Board of Directors.
• R7
  The EDH CSD Board of Directors should consider the formation of a citizen's advisory group composed of residents in LLADs to review budgeted and actual costs while providing guidance to the board. 6/2/ 2016 Landscaping and Lighting Assessment Districts in El Dorado Hills 9