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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Kings County Grand Jury
• 2024-2025
Home Garden Community Services District absence of Audits
⚠️ 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 3 findings
F1
Page 22
The Home Garden Community Services District meets the criteria required by Cal. Gov. Code Section 17520 to be classified as a special district and be held responsible for audit compliance. 22
F2
Page 23
The last audited financial statement for Home Garden Community Services District was for the year ending June 30, 2013. This twelve-year gap makes it very difficult, if not impossible, to apply for grants and special funding.
F3
Page 23
The Kings County Civil Grand Jury did not find evidence of any special agreement between Home Garden and the County of Kings that would exempt Home Garden from completing audits at least annually.
Recommendations 1
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R1Page 23The Home Garden Community Services District shall bring their financial statements up to date by completing or scheduling a financial audit by June 1, 2025, as any further delay affects the district’s ability to apply for much-needed grant funds.