Score: +10
(16/20/6)
Sacramento County Grand Jury
• 2022-2023
Rancho Murieta Community Services District Has Lost Public Trust
Published: March 19, 2023
14 pages
⚠️ 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 and Recommendations 12 findings
F1
The District Board has lost the trust of the community to make prudent financial decisions.
Related Recommendations (1)
R1
The District board should upgrade the District’s billing and accounting system with the new Enterprise Resource Planning (ERP) accounting system
F2
The current accounting system is inadequate to meet the legal requirements related to financial reporting to the public which has resulted in two legally required financial audits being overdue.
Related Recommendations (1)
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit
F3
The late audits, combined with the unreliable existing accounting system, have created an environment that exposes the District to a high risk of fraud.
Related Recommendations (1)
R3
The District Board should task its ERP consultant to implement a program to fully train District accounting staff on this new accounting system and prepare new accounting manuals acceptable to the General Manager or designee
F4
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records.
Related Recommendations (1)
R4
The District Board should retain a controller to ensure proper accounting procedures are followed and the integrity of the accounting data is maintained
F5
The District has at times taken actions against staff that has interfered with the operation of the District.
Related Recommendations (1)
R5
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis
F6
High employee turnover indicates poor employee retention that has interfered with the operation of the District.
Related Recommendations (1)
R6
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024.
F7
The lack of an effective succession strategy has impaired the ability of the District to maintain adequate competent staff which has resulted in the loss of critical accounting system knowledge among the District staff.
Related Recommendations (1)
R7
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel.
F8
The lack of an updated Capital Reserve Policy has contributed to poor management and inadequate Capital Reserve.
Related Recommendations (1)
R8
The District Board should require administration to report quarterly on staff development and staff identified concerns beginning October 1, 2023.
F9
The use of County Property Tax funds to subsidize its growing security costs without raising the security fees has jeopardized the financial stability of the District.
Related Recommendations (1)
R9
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
F10
The Capital Reserves are underfunded by over $10 million, jeopardizing the financial stability of the District.
Related Recommendations (1)
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves.
F11
The District has inappropriately subsidized the cost of reclaimed water to RMCC.
Related Recommendations (1)
R11
The District Board should revise its current capitol reserve fund policy to identify specific funding goals for each capitol asset category with supporting fees sufficient to meet the long-term infrastructure needs of the District.
F12
A perceived conflict of interest exists in the community due to a close relationship between the District, the RMA and the RMCC and their respective Board members.
Related Recommendations (1)
R12
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
-
R13The District Board and staff should avoid perceptions of conflicts of interest in their fiduciary responsibilities to protect the interests of the District and its rate payers.
Observations 1
-
OB1 Page 4District Board meeting audio recordings (FY 2022).
Agency Responses 2
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.
▶
Rancho Murieta Community Services District
June 07, 2023
•
6 pages
• 24 responses
•
Score: +5
(+8, 10, -3)
View Details ▾
24 responses to findings and recommendations
F1
The District Board has lost the trust of the community to make prudent financial decisions.
Response: Disagree Partially
Score: 0
above. However, there has been no evidence or allegations of fraud involving District funds. The District has taken steps to strengthen internal controls to protect against fraud.
F4
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records. Respondents disagree partially with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as
described in
R1
The District board should upgrade the District’s billing and accounting system with the new Enterprise Resource Planning (ERP) accounting system
Response: Will Implement
Due: January 1, 2024
Scheduled: FY 2021-22
Score: +1
The District board should upgrade the District's billing and accounting system with the new Enterprise Resource Planning (ERP) accounting system by January 1, 2024. This recommendation will be implemented. The current expected timeframe for the first phase of ERP implementation, Utility Billing, is completed on May 1, 2023. The current expected timeframe for the second phase of ERP implementation June of 2024.
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit by September 1, 2023. This recommendation will be impl...
F2
The current accounting system is inadequate to meet the legal requirements related to financial reporting to the public which has resulted in two legally required financial audits being overdue.
Response: Disagree Partially
Score: 0
The current accounting system is inadequate to meet the legal requirements related to financial reporting to the public which has resulted in two legally required financial audits being overdue. Respondents disagree partially with this finding. Due to extensive staff turnover in the accounting department, staff did not know how to use the accounting system properly.
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit
Response: Unknown
Due: April 1, 2023
Scheduled: FY 2021-22
Score: 0
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit by September 1, 2023.
F3
The late audits, combined with the unreliable existing accounting system, have created an environment that exposes the District to a high risk of fraud.
Response: Disagree
Score: -1
The late audits, combined with the unreliable existing accounting system, have created an environment that exposes the District to a high risk of fraud. Respondents disagree wholly with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as described in response to Finding 1 above. However, there has been no evidence or allegations of fraud involving District funds. The District has taken steps to strengthen internal controls to protect against fraud.
R3
The District Board should task its ERP consultant to implement a program to fully train District accounting staff on this new accounting system and prepare new accounting manuals acceptable to the General Manager or designee
Response: Implemented
Score: 0
above. The District addresses work place practices and behaviors, including prevention of harassment, through state-mandated training of supervisors and the District's Policy No. 2018-02 prohibiting harassment of any nature.
R7
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel. This recommendation has ...
F4
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records.
Response: Disagree Partially
Score: 0
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records. Respondents disagree partially with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as
described in response to Finding 1 above. These actions take time to produce results. In the meantime, due to unprecedented inflation and increased costs, the cost to provide essential services has increased. Ther...
R4
The District Board should retain a controller to ensure proper accounting procedures are followed and the integrity of the accounting data is maintained
Response: Will Implement
Due: January 1, 2024
Scheduled: FY 2024
Score: +1
The District Board should retain a controller to ensure proper accounting procedures are followed and the integrity of the accounting data is maintained by January 1, 2024. This recommendation will be implemented. The current timeframe for this hire is September 1, 2023.
R5
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis by September 1, 2023. This recommendation will be implemented. The current expected timeframe for this action is August 1, 2023.
R6
The District should create an ongoing tr...
F5
The District has at times taken actions against staff that has interfered with the operation of the District.
Response: Disagree
Score: -1
The District has at times taken actions against staff that has interfered with the operation of the District. This finding is vague. Based on statements in the report, Respondents interpret it to mean that the District has taken improper or ill-advised employment actions in the past that have affected District operations. Based on that interpretation, Respondents disagree wholly with this finding. It is important to clarify that Respondents only have employment authority over the District General Manager. Respondents have no employment authority over subordinate District employees as all such ...
R5
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis
Response: Will Implement
Due: September 1, 2023
Scheduled: FY 2024
Score: +1
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis by September 1, 2023. This recommendation will be implemented. The current expected timeframe for this action is August 1, 2023.
R6
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024. This recommendation has been implement...
F6
High employee turnover indicates poor employee retention that has interfered with the operation of the District.
Response: Agree
Score: +1
High employee turnover indicates poor employee retention that has interfered with the operation of the District. Respondents agree with this finding. Employee turnover for a variety of reasons has been a significant challenge for the District.
R6
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024.
Response: Implemented
Scheduled: FY 2024
Score: 0
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024. This recommendation has been implemented. The District addresses Brown Act compliance and training for the Board of Directors and staff through legal counsel and as a member of the California Special Districts Association, which provides mandatory ethics harassment prevention and Brown Act training to Directors and staf...
F7
The lack of an effective succession strategy has impaired the ability of the District to maintain adequate competent staff which has resulted in the loss of critical accounting system knowledge among the District staff.
Response: Disagree Partially
Score: 0
The lack of an effective succession strategy has impaired the ability of the District to maintain adequate competent staff which has resulted in the loss of critical accounting system knowledge among the District staff. Respondents disagree partially with this finding. Although employee turnover within the accounting department has been a significant challenge for the District, Respondents believe there are systemic issues with the District's legacy accounting system that would need to be addressed regardless of turnover amongst District staff. The actions described in response to Finding 1 ab...
R7
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel.
Response: Implemented
Scheduled: FY 2024
Score: 0
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel. This recommendation has been implemented. District staff undertake significant proposed personnel actions according to District personnel policies and subject to review and guidance by District counsel or special labor counsel.
R8
The District Board sh...
F8
The lack of an updated Capital Reserve Policy has contributed to poor management and inadequate Capital Reserve.
Response: Disagree Partially
Score: 0
and inadequate Capital Reserve. Respondents disagree partially with this finding. As discussed in response to Finding 1 above, Respondents believe updating the District's capital reserves policy is important, but it is not possible to address this issue until the District's larger legacy accounting issues have been addressed.
R8
The District Board should require administration to report quarterly on staff development and staff identified concerns beginning October 1, 2023.
Response: Will Implement
Scheduled: FY 2024
Score: +1
The District Board should require administration to report quarterly on staff development and staff identified concerns beginning October 1, 2023. This recommendation will be implemented by October 1, 2023.
R9
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondent...
F9
The use of County Property Tax funds to subsidize its growing security costs without raising the security fees has jeopardized the financial stability of the District.
Response: Disagree Partially
Score: 0
The use of County Property Tax funds to subsidize its growing security costs without raising the security fees has jeopardized the financial stability of the District. Respondents disagree partially with this finding. Respondents agree that, in recent years, security costs have exceeded available existing security special tax revenues. However, Respondents disagree that this issue has jeopardized the financial stability of the District. As discussed in response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency...
R9
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
Response: Will Implement
Scheduled: FY 2024
Score: +1
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency of existing special tax stream, competing priorities for limited property tax revenue, and District voters ...
F10
The Capital Reserves are underfunded by over $10 million, jeopardizing the financial stability of the District.
Response: Disagree Partially
Score: 0
The Capital Reserves are underfunded by over $10 million, jeopardizing the financial stability of the District. Respondents disagree partially with this finding. Respondents agree that capital reserves are currently underfunded. However, Respondents disagree that this issue has jeopardized the financial stability of the District. As discussed in response to Finding 1 above, Respondents believe updating the District's capital reserves policy and adequately funding District reserves are priority issues, but it is not possible to address these issues until the District's larger legacy accounting ...
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves.
Response: Will Implement
Scheduled: FY 2024
Score: +1
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency of existing special tax stream, competing priorities for limited property tax revenue, and District voters not approving new special tax revenues to support security. Respondents expect to address these matters, in part, through the FY 2024 budget process that ...
F11
The District has inappropriately subsidized the cost of reclaimed water to RMCC.
Response: Unknown
Score: 0
above. Respondents cannot unilaterally revise the current agreement to impose charges for treated effluent.
R13
The District Board and staff should avoid perceptions of conflicts of interest in their fiduciary responsibilities to protect the interests of the District and its rate payers. This recommendation has already been implemented. Respondents incorporate the
R11
The District Board should revise its current capitol reserve fund policy to identify specific funding goals for each capitol asset category with supporting fees sufficient to meet the long-term infrastructure needs of the District.
Response: Will Implement
Score: +1
The District Board should revise its current capitol reserve fund policy to identify specific funding goals for each capitol asset category with supporting fees sufficient to meet the long-term infrastructure needs of the District. This recommendation will be implemented by March 1, 2024.
R12
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area by January 1, 2024. This recommendation will not be implemented because it is not warranted and is not reasonable. Respondents i...
F12
A perceived conflict of interest exists in the community due to a close relationship between the District, the RMA and the RMCC and their respective Board members.
Response: Unknown
Score: 0
above. Sincerely, Timothy Maybee President, Board of Directors Rancho Murieta Community Services District
R12
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area
Response: Will Not Implement
Score: -1
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area by January 1, 2024. This recommendation will not be implemented because it is not warranted and is not reasonable. Respondents incorporate the response to Finding 11 above. Respondents cannot unilaterally revise the current agreement to impose charges for treated effluent.
R13
The District Board and staff should avoid perceptions of conflicts of interest in their fiduciary responsibilities to protect the interests of t...
▶
Rancho Murieta Community Services District
June 07, 2023
•
6 pages
• 24 responses
•
Score: +5
(+8, 10, -3)
View Details ▾
24 responses to findings and recommendations
F1
The District Board has lost the trust of the community to make prudent financial decisions.
Response: Disagree Partially
Score: 0
above. However, there has been no evidence or allegations of fraud involving District funds. The District has taken steps to strengthen internal controls to protect against fraud.
F4
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records. Respondents disagree partially with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as
described in
R1
The District board should upgrade the District’s billing and accounting system with the new Enterprise Resource Planning (ERP) accounting system
Response: Will Implement
Due: January 1, 2024
Scheduled: FY 2021-22
Score: +1
The District board should upgrade the District's billing and accounting system with the new Enterprise Resource Planning (ERP) accounting system by January 1, 2024. This recommendation will be implemented. The current expected timeframe for the first phase of ERP implementation, Utility Billing, is completed on May 1, 2023. The current expected timeframe for the second phase of ERP implementation June of 2024.
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit by September 1, 2023. This recommendation will be impl...
F2
The current accounting system is inadequate to meet the legal requirements related to financial reporting to the public which has resulted in two legally required financial audits being overdue.
Response: Disagree Partially
Score: 0
The current accounting system is inadequate to meet the legal requirements related to financial reporting to the public which has resulted in two legally required financial audits being overdue. Respondents disagree partially with this finding. Due to extensive staff turnover in the accounting department, staff did not know how to use the accounting system properly.
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit
Response: Unknown
Due: April 1, 2023
Scheduled: FY 2021-22
Score: 0
R2
The District Board should insure that the audit for 2020-21 is completed no later than April 1, 2023, and the FY 2021-22 audit by September 1, 2023.
F3
The late audits, combined with the unreliable existing accounting system, have created an environment that exposes the District to a high risk of fraud.
Response: Disagree
Score: -1
The late audits, combined with the unreliable existing accounting system, have created an environment that exposes the District to a high risk of fraud. Respondents disagree wholly with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as described in response to Finding 1 above. However, there has been no evidence or allegations of fraud involving District funds. The District has taken steps to strengthen internal controls to protect against fraud.
R3
The District Board should task its ERP consultant to implement a program to fully train District accounting staff on this new accounting system and prepare new accounting manuals acceptable to the General Manager or designee
Response: Implemented
Score: 0
above. The District addresses work place practices and behaviors, including prevention of harassment, through state-mandated training of supervisors and the District's Policy No. 2018-02 prohibiting harassment of any nature.
R7
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel. This recommendation has ...
F4
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records.
Response: Disagree Partially
Score: 0
The District Board cannot expect to recover public trust sufficient to propose any tax/fee increases until it replaces its antiquated billing and accounting system to produce reliable billings and financial records. Respondents disagree partially with this finding. Respondents agree the District faces significant financial challenges that Respondents have taken actions to address as
described in response to Finding 1 above. These actions take time to produce results. In the meantime, due to unprecedented inflation and increased costs, the cost to provide essential services has increased. Ther...
R4
The District Board should retain a controller to ensure proper accounting procedures are followed and the integrity of the accounting data is maintained
Response: Will Implement
Due: January 1, 2024
Scheduled: FY 2024
Score: +1
The District Board should retain a controller to ensure proper accounting procedures are followed and the integrity of the accounting data is maintained by January 1, 2024. This recommendation will be implemented. The current timeframe for this hire is September 1, 2023.
R5
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis by September 1, 2023. This recommendation will be implemented. The current expected timeframe for this action is August 1, 2023.
R6
The District should create an ongoing tr...
F5
The District has at times taken actions against staff that has interfered with the operation of the District.
Response: Disagree
Score: -1
The District has at times taken actions against staff that has interfered with the operation of the District. This finding is vague. Based on statements in the report, Respondents interpret it to mean that the District has taken improper or ill-advised employment actions in the past that have affected District operations. Based on that interpretation, Respondents disagree wholly with this finding. It is important to clarify that Respondents only have employment authority over the District General Manager. Respondents have no employment authority over subordinate District employees as all such ...
R5
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis
Response: Will Implement
Due: September 1, 2023
Scheduled: FY 2024
Score: +1
The District needs to ensure invoices are tracked within the accounting system and that the accounts payable listing be generated on a monthly basis by September 1, 2023. This recommendation will be implemented. The current expected timeframe for this action is August 1, 2023.
R6
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024. This recommendation has been implement...
F6
High employee turnover indicates poor employee retention that has interfered with the operation of the District.
Response: Agree
Score: +1
High employee turnover indicates poor employee retention that has interfered with the operation of the District. Respondents agree with this finding. Employee turnover for a variety of reasons has been a significant challenge for the District.
R6
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024.
Response: Implemented
Scheduled: FY 2024
Score: 0
The District should create an ongoing training program for the Board and staff regarding the Brown Act compliance, accounting procedures, and work place practices and behaviors including prevention of harassment in the work environment. This should be fully implemented in 2024. This recommendation has been implemented. The District addresses Brown Act compliance and training for the Board of Directors and staff through legal counsel and as a member of the California Special Districts Association, which provides mandatory ethics harassment prevention and Brown Act training to Directors and staf...
F7
The lack of an effective succession strategy has impaired the ability of the District to maintain adequate competent staff which has resulted in the loss of critical accounting system knowledge among the District staff.
Response: Disagree Partially
Score: 0
The lack of an effective succession strategy has impaired the ability of the District to maintain adequate competent staff which has resulted in the loss of critical accounting system knowledge among the District staff. Respondents disagree partially with this finding. Although employee turnover within the accounting department has been a significant challenge for the District, Respondents believe there are systemic issues with the District's legacy accounting system that would need to be addressed regardless of turnover amongst District staff. The actions described in response to Finding 1 ab...
R7
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel.
Response: Implemented
Scheduled: FY 2024
Score: 0
The District should adopt a policy to ensure that proposed personnel adverse actions are reviewed by someone not in the chain of command to ensure that proper procedures are followed. In the case of proposed adverse actions by executive staff this could be accomplished through the use of an outside expert in personnel matters or legal counsel. This recommendation has been implemented. District staff undertake significant proposed personnel actions according to District personnel policies and subject to review and guidance by District counsel or special labor counsel.
R8
The District Board sh...
F8
The lack of an updated Capital Reserve Policy has contributed to poor management and inadequate Capital Reserve.
Response: Disagree Partially
Score: 0
and inadequate Capital Reserve. Respondents disagree partially with this finding. As discussed in response to Finding 1 above, Respondents believe updating the District's capital reserves policy is important, but it is not possible to address this issue until the District's larger legacy accounting issues have been addressed.
R8
The District Board should require administration to report quarterly on staff development and staff identified concerns beginning October 1, 2023.
Response: Will Implement
Scheduled: FY 2024
Score: +1
The District Board should require administration to report quarterly on staff development and staff identified concerns beginning October 1, 2023. This recommendation will be implemented by October 1, 2023.
R9
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondent...
F9
The use of County Property Tax funds to subsidize its growing security costs without raising the security fees has jeopardized the financial stability of the District.
Response: Disagree Partially
Score: 0
The use of County Property Tax funds to subsidize its growing security costs without raising the security fees has jeopardized the financial stability of the District. Respondents disagree partially with this finding. Respondents agree that, in recent years, security costs have exceeded available existing security special tax revenues. However, Respondents disagree that this issue has jeopardized the financial stability of the District. As discussed in response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency...
R9
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
Response: Will Implement
Scheduled: FY 2024
Score: +1
The District should reduce its security services funding to a level that is supported by fees paid by residents specific to fund security services.
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency of existing special tax stream, competing priorities for limited property tax revenue, and District voters ...
F10
The Capital Reserves are underfunded by over $10 million, jeopardizing the financial stability of the District.
Response: Disagree Partially
Score: 0
The Capital Reserves are underfunded by over $10 million, jeopardizing the financial stability of the District. Respondents disagree partially with this finding. Respondents agree that capital reserves are currently underfunded. However, Respondents disagree that this issue has jeopardized the financial stability of the District. As discussed in response to Finding 1 above, Respondents believe updating the District's capital reserves policy and adequately funding District reserves are priority issues, but it is not possible to address these issues until the District's larger legacy accounting ...
R10
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves.
Response: Will Implement
Scheduled: FY 2024
Score: +1
Effectively immediately, County tax funds currently allocated to security services, should be redirected to the Capital Reserves. These recommendations require further study. As discussed in the response to Finding 1 above, Respondents are reviewing the continued viability of current security service levels in light of the insufficiency of existing special tax stream, competing priorities for limited property tax revenue, and District voters not approving new special tax revenues to support security. Respondents expect to address these matters, in part, through the FY 2024 budget process that ...
F11
The District has inappropriately subsidized the cost of reclaimed water to RMCC.
Response: Unknown
Score: 0
above. Respondents cannot unilaterally revise the current agreement to impose charges for treated effluent.
R13
The District Board and staff should avoid perceptions of conflicts of interest in their fiduciary responsibilities to protect the interests of the District and its rate payers. This recommendation has already been implemented. Respondents incorporate the
R11
The District Board should revise its current capitol reserve fund policy to identify specific funding goals for each capitol asset category with supporting fees sufficient to meet the long-term infrastructure needs of the District.
Response: Will Implement
Score: +1
The District Board should revise its current capitol reserve fund policy to identify specific funding goals for each capitol asset category with supporting fees sufficient to meet the long-term infrastructure needs of the District. This recommendation will be implemented by March 1, 2024.
R12
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area by January 1, 2024. This recommendation will not be implemented because it is not warranted and is not reasonable. Respondents i...
F12
A perceived conflict of interest exists in the community due to a close relationship between the District, the RMA and the RMCC and their respective Board members.
Response: Unknown
Score: 0
above. Sincerely, Timothy Maybee President, Board of Directors Rancho Murieta Community Services District
R12
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area
Response: Will Not Implement
Score: -1
The District Board should revise its agreement with the RMCC and begin charging for the use of reclaimed water on the RMCC golf courses at rates typical in the Sacramento area by January 1, 2024. This recommendation will not be implemented because it is not warranted and is not reasonable. Respondents incorporate the response to Finding 11 above. Respondents cannot unilaterally revise the current agreement to impose charges for treated effluent.
R13
The District Board and staff should avoid perceptions of conflicts of interest in their fiduciary responsibilities to protect the interests of t...
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Sacramento County Board of Supervisors
Elected County Office