Response of the Fair Oaks Recreation & Park District to the 2009/2010 Sacramento County Grand*

R1

1 Directors should review their by-laws every four years to assure compliance with applicable laws, ethical practices, and appropriate behavior. District Policy The District updates policies and procedures as needed and most recently adopted a new employees policy manual in 2009. The District will establish a standing Policy Committee and begin a systematic review of general District policies as a charge of the committee. There is no observed notation of any regular review of these policies. However, the Policy Manual does state in Section A (GENERAL): "If any policy or portion of a policy contained within the Policy Manual is in conflict with rules, regulations or legislation having authority over Fair Oaks Recreation and Park District, said rules, regulations or legislation shall prevail."

R2

1 All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement. District Policy The Personnel Policy Manual states the following in Policy 19 (CONFERENCE, TRAINING & EDUCATIONAL ASSISTANCE): "Employees of the District are encouraged to pursue educational opportunities that are related to their present work, which will prepare them for foreseeable future opportunities with the District, or which will prepare them for future career advancement. The District will pay for training classes that are approved in advance in writing. Any such educational opportunities are voluntary and not required by the District. The employee will not be compensated for his or her time if the conference and/or seminar is not during working hours."

R3

1 All ISDs should adopt pension and OPEB plans that are fair, affordable and sustainable. District Practice The District is very mindful of the necessity of a fair, affordable and sustainable pension and OPEB plan for employees. FORPD participates in the Cal-PERS system and employs the 2% at 55 model. Guidelines for this are established by Cal-PERS. The District contributes its portion of +/- 7% (currently 5.01%), as well as contributing the employee's portion of 7%. Should changes be necessary in the future as a result of District financial constraints, any changes to this plan will be fully researched and discussed by the Board of Directors prior to any changes in practice.

R4

1 Every ISD in Sacramento County should establish and adhere to a goal of minimizing no-bid purchasing. Essentially all purchases except utilities and emergency construction should be by contracts awarded to the lowest responsive responsible bidders. District Practice The practice of FORPD is to bid all major purchasing projects (capital improvements, service contracts, etc.) with selection and bid award made by the Board of Directors to the most qualified bidder.

R5

1 All ISDs must complete and file the required annual Independent Financial Audit. District Policy The Policy Manual states the following in Section E (FINANCIAL): Section C (Selection of Audit Firm) – "The District shall select an Independent Accounting CPA firm to perform the Annual Audit for each fiscal year. The firm is to be selected based on certain criteria with the District going out to formal bid every three (3) years." <b>District Practice</b> A financial audit of District operations is prepared each year by an independent auditing firm. Audit results are presented to the Board of Directors in open session and subsequently filed with the County of Sacramento and the California State Controller's Office.