1.1 The Mendocino County Free Library

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 All items aged over fifteen years are outdated and should be deleted.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.

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.

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

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

We do not have enough information to address this issue.

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.

We do not have enough information to address this issue.

We have no basis for agreement with this finding.

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

We agree. The equipment list for A87 includes outdated inventory (Handbook of Cost Plan Procedure for California Counties). 2