Tuolumne County Grand Jury
• 2024-2025
2024 - 2025 Tuolumne County Civil Grand Jury Tuolumne County's Unfunded Liabilities
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⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 16 findings
F1
It is di icult to predict future costs of pension funds due to being linked to the investment market, causing the risk of a short fall from what was earned to what we owe.
Related Recommendations (1)
R1
The Board of Supervisors should, by November 30, 2025, publish a pension reform update and continue to do so annually.
F2
Tuolumne County, with the assistance of new state laws and good faith bargaining with employees, has made strides towards reducing unfunded liabilities by paying early, which saves $300K on the annual payment due as well as paying an additional $1M on the principal.
Related Recommendations (1)
R2
The County should continue annual prepayments to CalPERS to reduce unfunded liabilities.
F3
Periodic comprehensive update reports on pension reform are valuable tools for gauging the progress of reducing the unfunded CalPERS liability, which in turn impacts the budget. ECU
Related Recommendations (1)
R3
The Board of Supervisors, Senior County Administration and bargaining units should, by June 30, 2026, examine the possibility of providing a 401(k), or similar employer retirement plan in lieu of investing in CalPERS for new employees to reduce future CalPERS liability. ECU:
F4
There has been a signifi cant growth in the ECU classifi cation over the last 5+ years, which has caused a signifi cant fi nancial impact on the County’s budget and CalPERS obligations. 18
Related Recommendations (1)
R4
The Board of Supervisors, starting October 1, 2025, should mandate that an annual report be prepared showing all employees and costs of the ECU classifi cation and, during the year, require clearly delineated qualifi cations and costs of any proposed new hires that may become part of the ECU, prior to their hiring.
F5
Within Tuolumne County Government there is a lack of understanding as to what defi nes ECU classifi cation, causing confusion as to whether employees should be in the ECU classifi cation.
Related Recommendations (1)
R5
The Board of Supervisors should, starting October 1, 2025, prepare a long-term solvency plan addressing pensions and general fund shortfalls and address the public with this plan each year through a PowerPoint presentation.
F6
Tuolumne County Government lacks understanding of the fi scal impact an ECU classifi cation has on the County’s budget, thus there is no clear plan to monitor ECU growth.
Related Recommendations (1)
R6
The Board of Supervisors should, by October 1, 2025, clarify and standardize what the ECU is as to defi nitions, qualifi cations, etc., and place that information in a document that is available to the public.
F7
There is a perception that the ECU classifi cation has been misused thus undermining the integrity of the classifi cation.
Related Recommendations (1)
R7
The Board of Supervisors should review all current ECU employees for compliance with the updated ECU defi nitions and qualifi cations
F8
Tuolumne County has not fi led an Annual Comprehensive Financial Report (ACFR) for the prior three years (2022, 2023 and 2024), causing the County to have a negative credit rating and to lose opportunities for qualifying for future grants. Deferred Maintenance
Related Recommendations (1)
R8
The Board of Supervisors should, by October 1, 2025, implement stronger oversight of hiring practices and require public reporting on ECU sta ing and costs.
F9
The Tuolumne County Board of Supervisors and Senior County Administration has not developed a plan to fi nance Deferred Maintenance based on a CIP as mentioned in their FY2022-2023 and FY2024-2025 Strategic Goals, thus not achieving their own goals.
Related Recommendations (1)
R9
The Board of Supervisors, beginning August 1, 2025, should request a monthly report from the Auditor/ Controller’s O ice on the status of all overdue audits including the ACFRs. Deferred Maintenance:
F10
Senior County Administration has not issued an RFP to develop a CIP, thus not providing feedback for actual costs of CIP to the County for budget purposes.
Related Recommendations (1)
R10
The Board of Supervisors should develop a plan to fi nance Deferred Maintenance
F11
Tuolumne County Ordinance Code, section 2.12 .170, requires that the CAO's o ice maintain an updated CIP in their possession. Currently one does NOT exist, therefore violating the ordinance Code.
Related Recommendations (1)
R11
The Board of Supervisors should issue a Request for Proposal (RFP) to prospective consultants for a new Capital Improvement Plan (CIP) by November 30, 2025. 21
F12
The County has a current “Adopted Budget County Capital Projects” document for the current budget cycle which facilitates budget planning. 19
Related Recommendations (1)
R12
The Board of Supervisors, by May 31, 2026, should choose and award a contract for a consultant to develop a comprehensive Capital Improvement Plan (CIP) that is due
F13
The County has a Deferred Maintenance List that is delineated by building and is extensive, but has very little prioritization, no dates or associated costs hence there is no way to properly plan or budget for projects.
Related Recommendations (1)
R13
The Board of Supervisors should, by December 31, 2025, mandate that an alternate in-house version of a CIP be developed and look at using free or low-cost tools and templates available from organizations like Governm ent Finance O icers Association ( GFOA) or the International City County Management Association (ICMA).
F14
The County lacks any sort of comprehensive project tracking document that includes costs ( sta estim ates or contractor bids) , thorough prioritization and dates as to when an issue is noted and due dates for completion. Hence there is no way to properly plan or budget for projects.
Related Recommendations (1)
R14
The Board of Supervisors should mandate that the CAO ’s o ice m aintain an updated CIP (or alternate version of the document), beginning November 30, 2025, and use it as a tool for limiting liability and budget planning.
F15
The condition of some life-safety equipment in County buildings is potentially inadequate, such as fi re alarms, horn strobes (audible and visual), waterfl ows sensors, and emergency signage thus exposing the County to potential legal and fi nancial liabilities.
Related Recommendations (1)
R15
The Board of Supervisors should mandate that, by May 31, 2026, all County owned and leased buildings be thoroughly reviewed for life/safety inadequacies and that solutions are developed for any inadequacies found.
F16
The County’s building insurance coverage was threatened to be canceled if measures weren't taken to eliminate the causes of previously claimed losses. RECOMMENDATIONS CalPERS:
Related Recommendations (1)
R16
The Board of Supervisors, by Dec 31, 2025, should obtain a report on the state of insurance coverage on all County owned and rented buildings to verify that there are no outstanding coverage concerns by the insurance carrier. REQUIRED RESPONSES Pursuant to Penal Code 933.05, the following responses are required: The Tuolumne County Board of Supervisors must respond to Findings F1-F16 and Recommendations R1- R16 of receipt of this report. BIBLIOGRAPHY Annual Comprehensive Financial Reports (tuolumnecounty.ca.gov/154/Financial-Data) The Tuolumne County Board of Supervisors Governance Manual The Budget Act The Tuolumne County Governance Ordinance Employer/Employee Relations Resolution Fair Labor Standards Act Allocated Positions Report for Adopted Report fi scal year 2024 - 2025 Sonoma County Grand Jury Report 2014 - 2015 Shasta County Grand Jury Report 2016 - 2017 County of Plumas Civil Grand Jury Report 2019 - 2020 FY 2022-2023 Tuolumne County Strategic Goals FY 2024-2025 Tuolumne County Strategic Goals Board of Supervisors’ Response to 2011-2012 Tuolumne County Civil Grand Jury Findings