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Findings and Recommendations
3 findings
Vertical Joint Powers Authorities with a single controlling entity, such as a city council, have the potential to use this organizational structure as a shell company to avoid other legal constraints on the controlling entity and to obfuscate taxpayer visibility. Response to Finding 4: The Orange Unified School District disagrees completely with this finding. This finding does not apply to the Orange Unified School District.
Related Recommendations (1)
The 32 Joint Powers Authorities that are not complying with the California State Law requiring annual reporting should become complaint by submitting their 2014 report by December 31, 2015, and submitting the required reports annually thereafter.
Vertical Joint Authorities in which the controlling entity transfers assets from itself to a Joint Powers Authority for the purpose of obtaining additional funding, or signs a long-term lease to a Joint Powers Authority to obtain assets, are avoiding transparency and are not acting in the best interest of the taxpayers. Response to Finding 5: The Orange Unified School District disagrees completely with this finding. This finding does not apply to the Orange Unified School District.
No recommendations for this finding
32 of the Joint Powers Authorities identified in Orange County are not complying with the California State reporting requirements in code Section 6500 and SB 282 according to the latest information available from the year 2013. Response to Finding 6: The Orange Unified School District disagrees completely with this finding. The Orange Unified School District complies with California State reporting requirements. Mission Statement: Orange Unified School District, being committed to planning for continual improvement, will provide a curriculum and learning environment of excellence and high expectations to provide each student with the opportunity and preparation to compete in the global economy.
No recommendations for this finding
Additional Recommendations
1
These recommendations are not explicitly linked to specific findings.
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in the 2014-15 Orange County Grand Jury Report entitled, "Joint Powers Authorities: Issues of Viability, Control, Transparency, and Solvency."