⚠️ 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 10 findings
F1
A property owner‟s reassessment request is due by November 30.
Related Recommendations (1)
R1
RESPONSES REGARDING FORMAT OF RESPONSES TO GRAND JURY REPORTS …………………………………………………………………………………………………… 57 ……
F2
The Grand Jury finds that if a property owner disagrees with the assessment decision, he has the right to an appeal hearing. The burden of proof is entirely on the property owner. In late 2009 the Board of Supervisors appointed an independent Assessment Appeals Board (AAB) to accelerate the review process. The AAB has, by law, up to two years to hear and decide an appeal. The Board of Supervisors was averaging 15 months for final resolutions; it is hoped the AAB will reduce the response time.
Related Recommendations (1)
R2
RESPONSES REGARDING COUNTY’S USE OF CERTIFICATES OF PARTICIPATION …………………………………………………………………………………………………… 59 ……
F3
The Assessor‟s Office has 14 full-time employees and one part-time employee. The workload can be handled with existing staff until the housing market recovers. Staff is also charged with assessing all new construction and resale of county property in addition to Proposition 8 reassessments. In 2009 the Assessor‟s Office reviewed 15,906 parcels of which 9,986 were reduced. The Grand Jury finds that the financial impact to County revenue for 2009 was a reduction to the assessed valuation of approximately $75,000,000. This would result in a potential reduction to 2009 County revenue of approximately $792,000.
Related Recommendations (1)
R3
RESPONSES REGARDING COPPEROPOLIS FIRE PROTECTION DISTRICT REPORT ……………………………………………………………………………………….. 63 ……
F4
During the jail tour, the Grand Jury inquired about the process for handling inmates‟ money, both at the time of arrest and for money received by inmates while they are in custody. Currently, the Sheriff maintains a cash account for each inmate. During each shift, the on-duty deputy counts the cash and balances each account so that the appropriate amount of money can be returned to each inmate upon release. The Grand Jury was informed by the Sheriff‟s Department that it had researched a program that provides inmate debit accounts through a 17 commercial bank, a suggestion made by the 2008-2009 Grand Jury, but the idea had not been supported by the County Auditor-Controller‟s office. Comment The Grand Jury met with the County Auditor-Controller who agreed that an inmate debit account program was possible but that there were questions as to the operation of such a program and the computer software that would be required. The Grand Jury also met with the County Undersheriff who supports the inmate debit account program. The Grand Jury was given an overview of a company that specializes in such programs for jails throughout the nation and a presentation was arranged for representatives of the Sheriff‟s Department, the County Auditor-Controller‟s Office and the Grand Jury. The activation of such a program is a no-cost item to the County, with operation and maintenance provided by the vendor. Both the Sheriff‟s Department and the Auditor-Controller appear to be in favor of the program. Increased efficiency of jail staff may also result.
Related Recommendations (1)
R4
RESPONSE REGARDING SOLID WASTE TRANSFER STATIONS AND LANDFILL SITE …………………………………………………………………………………………….. 67 ……
F5
The LAFCO has committed itself to completing certain studies. For example, in its last Municipal Services Review summary report on sewer services, the LAFCO specified studies relating to possible integration of certain services would be undertaken. In addition, in that same report the LAFCO required specific agencies to complete specified activities of their own.
Related Recommendations (1)
R5
RESPONSES REGARDING CALAVERAS COUNTY LIBRARY SYSTEM …………… 69 …… 7
F6
Many areas within the County are undergoing a lengthy planning process to update the County‟s General Plan. The LAFCO will have a significant say in whether a community‟s plans can move forward. The Grand Jury asks whether providing insight to these communities in advance of or concurrent with local residents making significant plans is not wiser than waiting for local planning to be rejected or significantly delayed during the LAFCO application stage. It is possible local planning recommendations cannot be implemented under current or projected service area capabilities and boundaries approved by the LAFCO.
Related Recommendations (1)
R6
RESPONSES REGARDING OVERPAYMENTS BY THE COMMUNITY DEVELOPMENT AGENCY TO A COUNTY VENDOR ………………………………………………………... 73 ……
F7
Board members reported having obtained bids for services such as paving through a word-of- mouth method that included only select providers rather than through a broader, more formal process with public notices.
Related Recommendations (1)
R7
RESPONSES REGARDING CALAVERAS COUNTY ANIMAL SHELTER …………… 75 ……
F8
Recently an expansion of Wallace Lake Estates was proposed by a developer who had purchased property and plans from the entity responsible for the original development. The new owner had requested that the District honor the costs and rates agreed upon with the prior developer. Questions arose whether an apparently favorable response to the new developer‟s proposal was communicated by a Board member prior to the proposal being discussed in open session. A problem with actual approval of the prior expansion plan later surfaced.
Related Recommendations (1)
R8
RESPONSES REGARDING CALAVERAS COUNTY JAIL ……………………………... 77 ……
F9
Related to Finding 8, it was discovered the previous expansion application process had not been completed through Local Area Formation Commission (LAFCO). In its 2004 services review, LAFCO had advised WCSD to prepare a capital improvement plan, to perform an analysis of its rate structure, and to consider exploring sources of surface water to provide a long-term reliable water supply to the area. WCSD has acted upon all of these
Related Recommendations (1)
R9
RESPONSES REGARDING COPPER COVE ROCKY ROAD COMMUNITY SERVICE DISTRICT ………………………………………………………………………………………. 79 ……
F10
During the meetings, corrections to WCSD bookkeeping and balances were regularly pointed out by audience members. Inter-fund loans and transfer matters were presented for vote without clear or accurate information relative to terms or status of either fund. A confusing discussion was held regarding compensation for the General Manager and the individual under whose State certification the General Manager would be working. It is uncertain whether 52 accurate documentation detailing the outcome was ever prepared for the record following Board discussion of the topic.
Related Recommendations (1)
R10
RESPONSES REGARDING JENNY LIND FIRE PROTECTION DISTRICT ………….. 83 ……
Additional Recommendations 5
These recommendations are not explicitly linked to specific findings.
-
R11RESPONSES REGARDING CALAVERAS COUNTY CHILDREN'S SERVICES …….. 85 ……
-
R12RESPONSES REGARDING TAX AND REVENUE ANTICIPATION NOTES …………. 89 ……
-
R13RESPONSES REGARDING SETTLEMENT WITH THE FORMER CDA DIRECTOR …..................................................................................................................................... 91 ……
-
R14RESPONSES REGARDING EXPERT AUDITOR SELECTION ………………………… 93 ……
-
R15RESPONSES REGARDING CALAVERAS COUNTY MANAGEMENT REPORT (AUDIT REPORT) ………………………………………………………………………………………. 95 …… 8 A. FACTS ABOUT THE GRAND JURY SYSTEM WHAT IS A GRAND JURY? A Grand Jury is a judicial body composed of a set number of citizens. Ancient Greece exhibited the earliest concepts of the Grand Jury System. Another reference can be found during the Norman conquest of England in 1066. There is evidence that the courts of that time summoned a body of sworn neighbors to present crimes which had come to their knowledge. In 1066 the Assize of Clarendon appears to be the beginning of the true Grand Jury system. At that time juries were established in two types: Civil and Criminal. Toward the end of the United States Colonial Period, the Grand Jury became an important adjunct of government: Proposing new laws, protesting abuses in government, and influencing authority in their power to determine who should and should not face trial. Originally, the Constitution of the United States made no provisions for a Grand Jury. The Fifth Amendment, ratified in 1791, added this protection. THE GRAND JURY IN CALIFORNIA The California Constitution, Article 1, Section 23, states, “One or more Grand Juries shall be drawn and summoned once a year in each County.” In California every county has a civil Grand Jury. Criminal Grand Juries are seated as necessary. A civil Grand Jury„s function is to inquire into and review the conduct of county government and special districts. The Grand Jury system in California is unusual in that Federal and County Grand Juries in most states are concerned solely with criminal indictments and have no civil responsibilities. Grand Jurors are citizens of all ages and different walks of life bringing their unique personalities and abilities. Grand Jurors are selected from the Department of Motor Vehicles and Voter Registration files. In some counties citizens may request to be on the Grand Jury. Jurors spend many hours researching; reading, and attending meetings to monitor county government, special districts, and overseeing appointed and elected officials. A final report is created after many hours of fact-finding investigations conducted by the Grand Jury. This report can disclose inefficiency, unfairness, wrongdoings, and violations of public law and regulations in local governments. The report can also recognize positive aspects of local government and provide information to the public. The Grand Jury makes recommendations for change, requests responses, and follows up on responses to ensure more efficient and lawful operation of government. CALAVERAS COUNTY GRAND JURY The Calaveras County Grand Jury is a judicial body sanctioned by the Superior Court to act as an extension of the Court and the conscience of the community. The Grand Jury is a civil investigative body created for the protection of society and enforcement of its laws. The conduct of the Grand Jury is delineated in California Penal Code, Section 888 through Section 945. Grand Jurors are officers of the Superior Court but function as an independent body. One provision of the Grand Jury is its power, through the Superior Court, to aid in the prosecution of an agency or individual they have determined to be guilty of an offence against the people. RESPONSIBILITIES OF THE GRAND JURY The major function of the Calaveras County Grand Jury is to examine County and City government and special districts to ensure their duties are being lawfully carried out. The Grand Jury reviews and evaluates procedures, methods, and systems utilized by these agencies to determine if more efficient and economical programs may be used for the betterment of the County„s citizens. It is authorized to inquire into charges of willful misconduct or negligence by public officials or the employees of public agencies. The Grand Jury is mandated to investigate the conditions of jails and detention centers. The Grand Jury is authorized to inspect and audit the books, records, and financial expenditures of all agencies and departments under its jurisdiction, including special districts and non-profit agencies, to ensure funds are properly accounted for and legally spent. In Calaveras County the Grand Jury must recommend an independent Certified Public Accountant to audit the financial condition of the County. RESPONSE TO CITIZEN COMPLAINTS The Grand Jury receives formal complaints from citizens alleging government inefficiencies, mistreatment by officials, and voicing suspicions of misconduct. Anyone may ask that the Jury conduct an investigation on agencies or departments within the Grand Jury„s jurisdiction. All such requests and investigations are kept confidential. The Grand Jury investigates the operations of governmental agencies, charges of wrongdoing within public agencies, and the performance of unlawful acts by public officials. The Grand Jury cannot investigate disputes between private parties nor any matters in litigation. Neither official request nor public outcry can force the Grand Jury to undertake an inquiry it deems unnecessary or frivolous. FINAL REPORT The Final Report includes the findings and recommendations of the Grand Jury and is released to the Superior Court Judge by July 1 of each year. It is made available to the new Grand Jury, the media, the public, and government officials. It will also be available on the Calaveras County Grand Jury website: http://www.co.calaveras.ca.us/cc/Departments/GrandJury.aspx 10 HOW TO CONTACT THE GRAND JURY Those who wish to contact the Grand Jury may do so by writing to: Calaveras County Grand Jury P.O. Box 1414 San Andreas CA 95249 A Citizen Complaint Form may be requested by calling (209) 754-5860. The form is available at all County Libraries and for download on the Grand Jury website. http://www.co.calaveras.ca.us/cc/Departments/GrandJury.aspx Completed forms may be mailed to the above address or faxed to the Grand Jury at (209) 754- 9047. MEMBERS OF THE 2009-2010 CALAVERAS COUNTY GRAND JURY Bob Menary, Foreperson Yvonne Tiscornia, Foreperson Pro Tem Laura Shulenberger, Recording Secretary Ruth Craig, Corresponding Secretary Elisa Garin, Sergeant-at-Arms Ken Allen Vena Graves Aaron Brown Michele Ladley Richard Brown Frances Lienau Denise Dashiell Margo Mohn Pat Emerson Sherri Oliver Brandi Fleischmann Jimmy Pendergrass Jim Frost Lloyd Wayman 11 THIS PAGE LEFT BLANK INTENTIONALLY 12 1. ASSESSOR’S OFFICE POLICY AND PROCEDURE FOR REASSESSING PROPERTY VALUES REASON FOR INVESTIGATION California Penal Code section 925 states in part "...investigations may be conducted on some selective basis each year." This year the Grand Jury selected for review the Assessor‟s office policy and procedures for reassessing property values. PROCEDURES The Grand Jury conducted interviews with: Acting Assessor Chief of Assessment Services Six property owners whose request for reassessment had been denied. The Grand Jury reviewed: The computer database covering all county property values. The State Board of Equalization (SBE) Executive Summary of the Calaveras County Assessment Practices Survey dated December 2005 A letter in response to the SBE survey by the Assessor dated November 14, 2005. A letter from the Acting Assessor dated September 17, 2009, listing a sampling of property owners denied a reduction in assessed value. Grand Jury-requested correspondence prepared by the Acting Assessor listing the number of reviews completed as of June 2009 and actions taken. A Grand Jury-requested E-mail from the Acting Assessor dated January 27, 2010, updating reassessment activity after the roll closure.
Comments 4
-
CO1The Grand Jury met with the County Auditor-Controller who agreed that an inmate debit account program was possible but that there were questions as to the operation of such a program and the computer software that would be required. The Grand Jury also met with the County Undersheriff who supports the inmate debit account program. The Grand Jury was given an overview of a company that specializes in such programs for jails throughout the nation and a presentation was arranged for representatives of the Sheriff‟s Department, the County Auditor-Controller‟s Office and the Grand Jury. The activation of such a program is a no-cost item to the County, with operation and maintenance provided by the vendor. Both the Sheriff‟s Department and the Auditor-Controller appear to be in favor of the program. Increased efficiency of jail staff may also result.
-
CO2The CFPD held an election on March 3, 2009, and voters approved increasing the limit to $550,000 for fiscal years 2005-06 through fiscal year 2012-13. The election materials did not disclose the option of returning the overage to the taxpayers. RESPONSE The CFPD Board of Directors does not dispute the observations, conclusions, and concerns expressed by the Grand Jury. Its auditors will continue to monitor tax and “special tax” revenues to ensure future compliance. GRAND JURY DETERMINATION 2009-2010 The Grand Jury determines the CFPD Board of Directors has the responsibility for Gann Limit compliance with the counsel of its auditors. B. TEETER PLAN AND COUNTY TREASURY Finding 1 The Grand Jury agreed with previous Grand Juries that CFPD would benefit from joining the Teeter Plan and placing their funds in the County Treasury.
-
CO3On October 30, 2008, the County Auditor-Controller and the County Tax Collector-Treasurer met with the CFPD Board explaining the Teeter Plan and the benefits of placing the District„s funds in the County Treasury. The County Supervisor whose district includes the CFPD spoke at the same meeting about the merits of the District working fiscally with the County. On November 13, 2008, the CFPD Board approved joining the Teeter Plan with the passing of Resolution 1-11-13-08. On December 11, 2008, the Board passed Resolution 12-08-1 to deposit the District revenues into the Calaveras County Treasury to be included in the banking 63 and investment program. The District has contracted for payroll services and will maintain a checking account for that purpose and will also maintain a separate checking account for the purpose of a petty cash fund. As of February 10, 2009, $7,000 had been retained for petty cash and approximately $100,000 for payroll.
-
CO4The Grand Jury discussed the issue with the Auditor-Controller who responded that this suggestion was possible. The Grand Jury addressed this issue with the Sheriff, and a new procedure was implemented. Now when an inmate is released, he/she receives a check for the balance of his/her account. This new procedure should save staff two to three hours a day since they do not have to balance the cash drawer at each shift change. SHERIFF RESPONSE The Sheriff‟s Office has been in contact with the Auditor-Controller for several months regarding this matter. The Sheriff‟s office has been advised by the Auditor-Controller‟s Office that its staff needed to make further inquiries with other counties who use similar checking procedures prior to the implementation of the inmate checking procedure. The Sheriff‟s Office has provided all available information from the inmate checking vendor. As of August 21, 2009, the Sheriff‟s Office had not been informed by the Auditor-Controller‟s Office that its inquiries had been completed in order to proceed with the project. AUDITOR-CONTROLLER RESPONSE The Grand Jury recommends a checking account be established to track inmate funds. “The Auditor-Controller was first queried about establishing a checking account for inmate funds prior to the implementation of the County‟s financial system around 1998 when Auditing staff was consumed with implementation of the financial system. This topic was to be addressed post the financial system becoming operational.” The Auditor-Controller‟s Office was next contacted by the Sheriff‟s Department in 2009 to discuss establishing an inmate checking account. At that time, the Sheriff‟s Department was advised to contact several other counties who use similar accounts to request their procedures. The Sheriff‟s Department has provided Auditor- Controller‟s office with information from a proposed inmate checking vendor. The Auditor- Controller‟s office is reviewing the information and will be working with the Sheriff‟s Department to establish the account and implement procedures and internal controls. Finding 6 Jurors observed that hall space in the office area was limited because it was being used for file storage. This makes the hallway too narrow for safe passage. 77
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Calaveras County
County
County of Calaveras
Agency