Financial Audits of Special Districts and Handbook for Special Districts

At the October 30, 2001, meeting, Mr. Muir basically reiterated the position that his office is aware of the delinquency of the audits from the three special districts in question. However, due to the expenses required to conduct the audits and the limited funds avail- able to the districts, he was giving them as much latitude as pos- sible in the completion of the requirement under the Code. In the case of the Lewiston Community Service District, Mr. Muir con- curred with the 2000-2001 Grand Jury that due to the Lowden Fire, their records had been destroyed and he was allowing them time to reconstruct these records. Mr. Muir assured the committee mem- bers that his office was aware of its responsibilities under the Code regarding audits of special districts and would continue to monitor their progress.

Responding to a follow-up suggestion from the previous Trinity County Grand Jury, the 2001-2002 Grand Jury decided to update the Handbook for Special Districts originally prepared by the 1996- 1997 Grand Jury. State Law defines a special district as “any agency of the state for the local performance of government or propriety functions within limited boundaries.” In plain language, a special district is a sepa- rate local government that delivers public services. Trinity County has 17 special districts. The 1996-1997 Grand Jury concluded “that there is no reliable, comprehensive source of accurate information that special districts can use for the legislative aspect of district business.” That Grand Jury created a Handbook for Special Dis- tricts to assist the governing bodies of special districts in Trinity County in the performance of their duties. The handbook had not been updated since 1997. The Grand Jury Education/Special Districts Committee reviewed the Handbook for Special Districts, determined what changes were needed and edited and updated the handbook. Changes to the Handbook include but are not limited to: 1) an updated Special Districts Index to include the current names of Board Members, mailing addresses, meeting times and locations; 2) the insertion of a summary of the requirements of the Brown Act (the intent being to have public agencies conduct their business and make their decisions in open public meetings); 3) the insertion of a memorandum dated May 18, 2000, from David Hammer, County Counsel, establishing a procedure for advising newly elected and appointed officials and designated employees of special dis- tricts of certain conflict of interest laws; and 4) an overall consoli- dation and standardized format of the handbook. The handbook will be distributed to all Special Districts in Trinity County and to the County Board of Supervisors.