Sonoma County Grand Jury
• 2015-2016
Jama BallengerJune 7, 2016 Special Districts in Sonoma County
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 6 findings
F1
Page 5
A complete list of all dependent and independent special districts in Sonoma County is not available, depriving residents of information that would allow them to become involved in this component of local government.
Related Recommendations (1)
R1
Page 5
The Sonoma County Auditor-Controller-Treasurer-Tax Collector, LAFCO and the Sonoma County's Clerk-Recorder-Assessor cooperate to create and publish a listing of Sonoma County special districts on the County website. The list should include existing websites, names and terms of office of board members and special district contact information.
F2
Page 5
Many special districts lack consistent County oversight and supervision to assure compliance with the Ralph M. Brown Act, the Public Records Act and the Political Reform Act laws.
Related Recommendations (1)
R2
Page 5
The County Auditor track, monitor and review the audit reports of independent special districts. Non-submissions, late reports and audit report findings should be highlighted in a report to the Board of Supervisors.
F3
Page 5
Special districts with limited budgets find full-scale financial audits costly.
Related Recommendations (1)
R3
Page 5
The County Auditor provide information to all special districts regarding the options and procedures for obtaining approval for either a multiyear audit or a financial review in lieu of an actual audit.
F4
Page 5
The Sonoma County Clerk's Office does not maintain a formal Roster of Public Agencies, listing special districts within the County, as required by Government Code Section 53051.
Related Recommendations (1)
R4
Page 5
The County Auditor comply with Government Code Section 26909 requiring that her office audit, or contract for outside audits, of any special district failing to submit the same.
F5
Page 5
The lack of readily available financial information and records prevents citizens from exercising their right of oversight of their local special districts.
Related Recommendations (1)
R5
Page 5
The Local Agency Formation Commission complete Municipal Service and Sphere of Influence Reviews for special districts every five years as required by State law. <b>REQUIRED RESPONSES</b> Special Districts-FINAL-052616.docx 5 Pursuant to Penal Code Section 933.05, the Grand Jury requires responses as follows:
F6
Page 5
The Local Agency Formation Commission does not complete Municipal Service and Sphere of Influence Reviews for special districts every five years as required by Government Code Section 56430.
No recommendations for this finding
Conclusions 1
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CL1 Page 4Independent special districts spend $52 million of taxpayer money annually and provide critical services. However, these districts operate with little oversight of their financial accounting or whether they meet their legal requirements for open meetings, public access to information, and detailed websites, all of which would promote transparency and accountability.
No Responses Found 3
Government entities assigned to respond to this report. No response documents have been linked in our database.
Sonoma County Assessor
Elected County Office
Sonoma County Treasurer-Tax Collector
Elected County Office
Sonoma LAFCO
Lafco