2007-2008 Santa Clara County Civil Grand Jury Report County Park Charter Impacts County Budget Flexibility

Conclusions 3

• CL1 Page 5
  The Park Charter has a fiscal impact on the County; however, no analysis of fiscal impact by the county auditor appeared in the June 2006 ballot or Sample Ballot and Voter Information Pamphlet when the Park Charter was extended to the year 2021.
• CL2 Page 5
  The Park Charter funds are based on a percentage of assessed property value rather than a percentage of total property tax revenue available to the County, therefore the existence of the Park Charter means that the County has less tax revenue available to it than it would otherwise have for general purposes.
• CL3 Page 4
  The Park Charter has a fiscal impact on the County. There was no fiscal analysis provided to the voter when the Park Charter was modified and extended in the June 2006 election. The summary of the Park Charter measure in 2006 may have implied to some voters that its passage would have no fiscal impact. In the future, voters may benefit from a fiscal analysis of all county ballot measures. 4 Findings and Recommendations The findings were reviewed with the subject agencies. Finding 1 The Park Charter has a fiscal impact on the County; however, no analysis of fiscal impact by the county auditor appeared in the June 2006 ballot or Sample Ballot and Voter Information Pamphlet when the Park Charter was extended to the year 2021. Recommendation 1 The Board of Supervisors should establish a policy by which the Board will request a fiscal analysis from the county auditor with respect to each and every county measure placed on the ballot in the future. This analysis should include direct and indirect potential effects of every county measure, even where the text of a measure does not directly affect county revenues or expenditures. This recommendation is intended to apply to all county measures and is not limited to future modifications and extensions of the Park Charter. Finding 2 The Park Charter funds are based on a percentage of assessed property value rather than a percentage of total property tax revenue available to the County, therefore the existence of the Park Charter means that the County has less tax revenue available to it than it would otherwise have for general purposes. Recommendation 2 The Board of Supervisors should place a measure on the ballot proposing that the Park Charter be modified so that the Park Charter funds are calculated based on a percentage of total property tax revenue available to the County for general purposes. 5

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