El Dorado County Grand Jury
• 2021-2022
• Agency Response
El Dorado Hills Community Services District (edhcsd) Response Case 21-08 Edhcsd Management of Landscape & Lighting
⚠️ 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 13 findings
F1
Page 1
The Consolidated ER does not show the ratio or calculation to determine the special and general assessment for each LLAD. District Response to F1
Related Recommendations (1)
R1
Page 12
1-R1.3 The Recommendation Has Been Implemented. The calculations for special and general benefit are established in the Final Engineer Reports when the formation of the LLAD was formed. The Formation Reports contain list(s) of improvements and boundary maps. A reference to the original Final Engineers Report will be made in future annual assessment reviews, with a link to the website which houses those documents for public accessibility.
F2
Page 2
The Consolidated ER does not properly use the service radius to determine the special and general assessment for each LLAD. District Response to F2
Related Recommendations (1)
R2
Page 13
The EDH CSD should utilize the Carson Creek LLAD #39 deferred maintenance reserve to fund the approved assessment refund for FY 2021-2022. This should be completed by December 31, 2022. District Response to R2
F3
Page 2
The ERs are incomplete and lack the required information for improvements and do not list upcoming major maintenance projects for each LLAD. District Response to F3
Related Recommendations (1)
R3
Page 13
The EDH CSD should recalculate the maximum assessment for Carson Creek LLAD #39 using the current number of benefit units. This recalculation should be completed by June 1, 2023. District Response to R3
F4
Page 2
Periodic surveys regarding park usage have not been conducted to determine if the special versus general benefit calculation for each LLAD is correct. District Response to F4
Related Recommendations (1)
R4
Page 14
The EDH CSD should contract with an outside consulting firm to develop and implement a quality control process to ensure the annual assessment file sent to the County Auditor-Controller's Office is correct. This quality control process should be in place by June 1, 2023. District Response to R4
F5
Page 3
Heritage Park in the Carson Creek LLAD #39 has not been accepted by the EDH CSD, yet assessments have been collected and the maximum assessment has increased every year since FY 2015-2016. District Response to F5
Related Recommendations (1)
R5
Page 14
The EDH CSD should transfer the general benefit amount as calculated in the ER to the underlying LLAD. District Response to R5
F6
Page 4
There were differences found between the EDH CSD assessment file sent to the County Auditor-Controller and the property tax statements for Carson Creek LLAD #39 for FY 2019-2020 and FY 2020-2021. District Response to F6
Related Recommendations (1)
R6
Page 15
The EDH CSD should change its internal processes and begin crediting rental income to the LLAD that generated the income. This should be completed by December 31, 2022. District Response to R6
F7
Page 7
The EDH CSD does not transfer the general benefit amount specified in the ER to the LLADs. District Response to F7
Related Recommendations (1)
R7
Page 15
The EDH CSD should provide the LLADs with more details on the financial effect the Zuri Alliance Consolidated Services agreement will have on their LLAD assessments. This should be completed by December 31, 2022. District Response to R7
F8
Page 7
The LLADs do not receive credit for rental income for the usage of their improvements, and thus, the ER does not use the rental income in its assessment calculation. District Response to F8
Related Recommendations (1)
R8
Page 15
The EDH CSD should create and publicize policies and procedures, including timeframes and record-keeping requirements, in one accessible online location, to address assessment complaints and appeals. These policies and procedures should be completed and publicized by June 1, 2023. District Response to R8
F9
Page 7
The EDH CSD contracted with Zuri Alliance to outsource contract services that will impact LLAD assessments. District Response to F9
Related Recommendations (1)
R9
Page 16
The EDH CSD should form an LLAD Advisory Committee with LLAD parcel owners to foster a productive environment between the EDH CSD and the LLADs. This LLAD Advisory Committee would provide input to park plans, financial plans, and ERs and be established by December 31, 2022. District Response to R9
F10
Page 8
The LLAD parcel owners' complaint and assessment appeals process is unclear. District Response to F10
No recommendations for this finding
F11
Page 8
The EDH CSD created a webpage for LLADs; however, all of the information concerning LLADs is not consolidated on this page. District Response to F11
No recommendations for this finding
F12
Page 9
There is an inherent conflict that exists between EDH CSD and the LLADs. District Response to F12
No recommendations for this finding
F13
Page 11
The LLAD parcel owners do not have an LLAD Advisory Committee to represent their interests. District Response to F13
No recommendations for this finding