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⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 3 findings
F1
The public benefits from financial reporting that is thorough, yet understandable.
Related Recommendations (14)
R1
The Grand Jury recommends that the County’s Board of Supervisors do the following:
Direct staff to prominently disclose in table and/or graph form in one location in the proposed and adopted Budget the following information for the budget year and the actual amounts for the previous four fiscal years: a. Total sources of funds, including, without limitation, Excess ERAF and any other so-called “one time” revenues b. Total requirements (expenditures) c. Total increase or decrease in General Fund Reserves d. Identify non-recurring revenues or expenditures in excess of $3 million (individually or in the aggregate) from one source or for one project e. Budget amount per San Mateo resident, i.e. total requirements divided by the most current official estimate of County population f. Ten largest County expenses by category (expenditure object) e.g., employee payroll, employee benefits, amortization of unfunded liabilities, debt service, etc. g. Ten largest County expenses by department, e.g., Sheriff’s Office, Behavioral Health and Recovery Services, Human Services Agency, etc. h. Total number of workers providing services to the County in each of the following categories 1. Classified 2. Unclassified 3. Temporary/Extra Help/Intern 4. Volunteers i. The total payroll for all County employees j. The total cost to the County of all benefits to all County employees k. Total payments to contractors providing services to the County, excluding contractors making capital improvements l. The following unfunded liabilities: i. SamCERA, both as calculated by SamCERA’s actuary and calculated using a “risk free” rate of return ii. Other Post Employment Benefits (OPEB) iii. Any other unfunded liabilities not associated with bonded indebtedness m. The amount paid solely to amortize each of the unfunded liabilities listed in the preceding subparagraph The Grand Jury recommends that the County Controller do the following: 7
R1a
and R2a Requests reporting of all sources of revenue. The Grand Jury has learned that the Budget does not report all revenue that the County anticipates receiving during a given fiscal year. For example, for FY 2013, the County anticipated receiving approximately $40 million in Excess ERAF revenue that was not shown in the Budget. In fact, this additional, 7 http://www.calpirgedfund.org/page/caf/about-calpirg-education-fund (April 20, 2013). 8 http://www.calpirg.org/news/cap/new-report-california-receives-%E2%80%9Cf%E2%80%9D- annual-report-transparency-government-spending; http://www.calpirgedfund.org/reports/caf/transparency-city- spending?__utma=1.775119842.1366460629.1366460629.1366460629.1&__utmb=1.12.10.136 6460629&utmc=1&__utmx=&__utmz=1.1366460629.1.1.utmcsr=google|utmccn=%28organic% 29|utmcmd=organic|utmctr=%28not pr (April 20, 2013). RECOMMENDATION EXPLANATION NUMBER unreported Excess ERAF revenue is now $53 million. An accurate report of all anticipated revenues is imperative to an understanding of the County’s true financial picture.
R1b
and R2b Requests that all “requirements” (expenditures) be reported. This is already done, but it would be useful to report this amount adjacent to the report of all revenues.
R1c
and R2c Requests reporting of increases or decreases in the County’s “rainy day fund” reserves, i.e., unrestricted monies that may be used by the County for any purpose. This information is useful in determining the County’s financial health. This information is currently reported in the CAFR but is not easily accessed.
R1d
and R2d Requests reporting of significant non-recurring revenues and expenditures. This information is useful in understanding increases or decreases in the County’s reserves.
R1e
and R2e Requests per capita calculations that would help County residents put into perspective the cost of County government. This information is not currently reported.
R1f
and R2f Requests the ten largest County expenses by category, e.g., employee payroll, employee benefits, amortization of unfunded liabilities, debt service, etc. This tells the reader where the County spends the bulk of its dollars by category. This information is not currently reported in this format.
R1g
and R2g Requests the ten largest County expenses by department, e.g., Sheriff’s Office, Behavioral Health and Recovery Services, Human Services Agency, etc. This tells the reader where the County spends the bulk of its dollars by department. This information is not currently reported in this format.
R1h
and R2h Requests the number of County workers in each of four categories. This will help the reader understand the County’s employment trends. This information is not currently reported or is difficult to discern.
R1i
and R2i Requests the total County payroll. The County payroll for FY 2013 is over $400 million and is one of, if not the, largest County expenses. This information is not currently reported.
R1j
and R2j Requests the total cost to the County of benefits paid to County employees. The total cost of benefits comprises another large County expense and is not currently reported.
R1k
and R2k Requests the total payments to contractors providing services to the County, excluding contractors making capital improvements. This information would be one measure of the extent to which the County outsources services. As 5 RECOMMENDATION EXPLANATION NUMBER reported by the 2011-2012 Grand Jury, outsourcing is one 9 means by which to rein in retirement costs. This information is not currently reported.
R1l
and R2l Requests the amounts of the County’s unfunded liabilities such as that owing to SamCERA. This information is currently reported, but should be included in the information sought here because of the next request for information.
R1m
and R2m Requests the amount paid solely to amortize each of the reported unfunded liabilities. These payments, especially to SamCERA ($92.5 million in FY 2013), are a large part of the budget. Knowing these amounts helps in understanding the present cost of past commitments. This information is not currently reported.
F2
Highlighting certain major financial elements in the Budget would make the County’s financial reporting more understandable.
Related Recommendations (3)
R2
The Grand Jury recommends that the County Controller do the following:
Prominently disclose in table and/or graph form in one location in the PAFR the following information, on an accrual basis, for the current and previous four fiscal years: a. Total sources of funds, including, without limitation, Excess ERAF and any other so-called “one time” revenues b. Total requirements (expenditures) c. Total increase or decrease in the combined total of the following General Fund accounts: Committed, Assigned, and Unassigned d. Identify non-recurring material (as defined by the Controller and individually or in the aggregate) revenues or expenditures from one source or for one project (expenditure object) e. Total “general revenues, extraordinary item, and transfers” per San Mateo resident, i.e. the sum of these items divided by the most current official estimate of County population f. Ten largest County expenses by category (expenditure object), e.g., employee payroll, employee benefits, amortization of unfunded liabilities, debt service, etc. g. Ten largest County expenses by department, e.g., Sheriff’s Office, Behavioral Health and Recovery Services, Human Services Agency, etc. h. Total number of workers providing services to the County in each of the following categories 1. Classified 2. Unclassified 3. Temporary/Extra Help/Intern i. The total payroll for all County employees j. The total cost to the County of all benefits to all County employees k. Total payments to contractors providing services to the County, excluding contractors making capital improvements l. The following unfunded liabilities: i. SamCERA, both as calculated by SamCERA’s actuary and calculated using a “risk free” rate of return ii. Other Post-Employment Benefits (OPEB) iii. Any other unfunded liabilities not associated with bonded indebtedness m. The amount paid solely to amortize each of the unfunded liabilities listed in the preceding subparagraph n. The combined total of the end of year amounts of the following General Fund accounts: Committed, Assigned, and Unassigned. o. Total increase or decrease in net assets 8
R2n
- Requests from the Controller the combined total of the end of year amounts of the unrestricted reserves. These reserves are an indicator of the County’s financial health. This information is not currently reported in this format.
R2o
Requests from the Controller the increase or decrease in net assets, another measure of the County’s financial health. This list of important financial information is not exclusive. There may be, and probably is, additional financial information that would be beneficial. That said, there is a balance between providing so much information that the public cannot understand it and providing so little as to be uninformative. The Budget and CAFR fall into the first category, the PAFR into the second. It should be noted that representatives of the County and the Controller’s office were cooperative and forthcoming during the Grand Jury’s investigation. They acknowledged that the County’s financial reporting is complicated and not easily understood by the general public and welcomed the Grand Jury’s effort to bring clarity to the County’s financial picture.
F3
Highlighting certain major financial elements in the PAFR would make the County’s financial reporting more understandable. Ibid. 6
Related Recommendations (1)
R3
The Grand Jury recommends that the County’s Board of Supervisors do the following:
Temporary/Extra Help/Intern
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
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R4The Grand Jury recommends that the County’s Board of Supervisors do the following: Volunteers i. The total payroll for all County employees j. The total cost to the County of all benefits to all County employees k. Total payments to contractors providing services to the County, excluding contractors making capital improvements l. The following unfunded liabilities: i. SamCERA, both as calculated by SamCERA’s actuary and calculated using a “risk free” rate of return ii. Other Post Employment Benefits (OPEB) iii. Any other unfunded liabilities not associated with bonded indebtedness m. The amount paid solely to amortize each of the unfunded liabilities listed in the preceding subparagraph The Grand Jury recommends that the County Controller do the following: 7 R2. Prominently disclose in table and/or graph form in one location in the PAFR the following information, on an accrual basis, for the current and previous four fiscal years: a. Total sources of funds, including, without limitation, Excess ERAF and any other so-called “one time” revenues b. Total requirements (expenditures) c. Total increase or decrease in the combined total of the following General Fund accounts: Committed, Assigned, and Unassigned d. Identify non-recurring material (as defined by the Controller and individually or in the aggregate) revenues or expenditures from one source or for one project (expenditure object) e. Total “general revenues, extraordinary item, and transfers” per San Mateo resident, i.e. the sum of these items divided by the most current official estimate of County population f. Ten largest County expenses by category (expenditure object), e.g., employee payroll, employee benefits, amortization of unfunded liabilities, debt service, etc. g. Ten largest County expenses by department, e.g., Sheriff’s Office, Behavioral Health and Recovery Services, Human Services Agency, etc. h. Total number of workers providing services to the County in each of the following categories
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
San Mateo County Auditor-Controller
Elected County Office
San Mateo County Board of Supervisors
Elected County Office