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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.
Placer County Grand Jury
• 2015-2016
Placer County Grand Jury 2015-2016 Final Report City of Rocklin
⚠️ 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.
Note: Missing finding numbers detected: F8, F9, F10, F11, F12, F13, F14, F15, F16, F17, F18, F19
Findings 14 findings
F1
Page 149
It is not readily apparent to the general public that the Newcastle Fire Protection District Budget accounting code 8105 Special Tax is combination revenue from both Measure F and Measure B. Therefore, it is not clear to the public that Measure F funds are being spent on firefighter’s salaries and benefits.
F2
Page 149
Revenue generated from Measure F assessments is less than annual employee salaries and benefits. According to the Auditor-Controller’s reconciliation of Newcastle Fire Protection District revenues and expenses, firefighter wages have consistently been greater than the revenue generated by Measure F. Therefore, the Grand Jury has determined that revenues from Measure F were spent on firefighter’s salaries and benefits. - 145 - -2016 Final Report
F3
Page 150
Accounting code 8105 Special Tax revenues for Measure F and B for Fiscal Years 2013- 2014 and 2014-2015 virtually mirrors the Auditor-Controller’s reconciliation of the same accounting periods.
F4
Page 150
There is no internal review of the Measure F or Measure B assessments for accuracy.
F5
Page 150
The Newcastle Fire Protection District lacks any access to a back up of assessment records or a recovery plan if the records are lost or destroyed.
F6
Page 150
The Newcastle Fire Protection District is not following the procedural requirements set forth in Measure F and Measure B for handling requests for appeals and exceptions.
F7
Page 150
The Newcastle Fire Protection District indicated in their 2013 response that they would implement several of the 2012-2013 Grand Jury recommendations. Recommendations #1 through #3 have not been implemented and are still applicable as they would improve transparency and accountability. Conclusion The Grand Jury concludes the revenue generated from Measure F is being properly allocated to firefighter’s salaries and benefits. However, the Newcastle Fire Protection District, like all special districts, has a duty to run its organization in a transparent, accountable, and responsible manner. The Newcastle Fire Protection District is not meeting this obligation to improve transparency and accountability. The pubic trust is diminished when the Board fails to implement Grand Jury recommendations they agreed to and stated would be implemented. The proper processing and safeguarding of special tax assessment records is not being given proper attention at Newcastle Fire Protection District. Just as the district has invested in new firefighting equipment to best serve its residents; it also needs to invest in an off-site back up record keeping system. The differing language of Measure F and Measure B governing the appeals and exception process for property owners presents a unique bureaucratic challenge for the Newcastle Fire Protection District. Nonetheless, it is the Board’s responsibility to ensure that each Measure’s specific language is followed. With the proper training and written procedures in place, the Newcastle Fire Protection District can improve the accuracy, consistency, and accountability of the Measure F and Measure B appeals and exception process. - 146 - -2016 Final Report
F20
Page 139
Rocklin has a defined process and tracking system for handling code enforcement complaints.
F21
Page 139
Rocklin has informal procedures for dealing with code enforcement complaints, but they are not detailed in a written document.
F22
Page 139
Rocklin has multiple methods for a citizen to lodge a complaint.
F23
Page 139
Rocklin does not have a procedure to notify complainant of the resolution to their complaint. Conclusion The Grand Jury’s investigation found that the City of Rocklin’s code enforcement process is defined in the Municipal Code. However, the lack of a written document defining their procedures for managing complaints needs to be addressed. Additionally, their method of communication with the complainant needs to be improved for consistency. - 135 - -2016 Final Report
F24
Page 141
Roseville has a very good process in place to manage code enforcement complaints, including a tracking system.
F25
Page 141
Roseville has an exceptional computer-based system to support code enforcement activities and accountability.
F26
Page 141
Roseville keeps complainant informed regarding the status of their complaint. Accela is an enterprise software solution with numerous preconfigured packages for private business and government organizations to manage core applications such as land management, licensing, asset management, and public health and safety data. Accela can be modified and tailored for the specific requirements of the agency and allows for public access to some functions. Other county governments utilize the Accela platform to track and resolve code enforcement complaints. - 137 - -2016 Final Report Conclusion The Grand Jury found that the City of Roseville has well-defined and documented code enforcement procedures. Their computer-based program tracks complaints from initiation through resolution and assures each department is accountable for resolving the complaint and closing out the issue. Procedures require follow-up contact with the complainants regarding on-going status and final resolution.
Recommendations 11
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R1Page 151Newcastle Fire Protection District adhere to the appeals and exception processes as set forth in Measure F and Measure B.
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R2Page 151The revenue generated from Measure F and Measure B be designated with separate accounting codes in the Newcastle Fire Protection District budget.
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R3Page 151The Newcastle Fire Protection District develop an off-site storage and back-up of assessment records, including appeal and exception requests, in coordination with a recovery plan in the event records are lost or destroyed.
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R4Page 151At least one Board Member and the Fire Chief are cross trained in the operations and calculations of the property owner assessments to ensure accurate processing.
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R5Page 151At least one of the cross trained individuals also check the final calculations for accuracy of any property exceptions.
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R6Page 151To guarantee accuracy, consistency, and transparency to property owners, the Newcastle Fire Protection District publish online, by Assessor Parcel Number, Measure F and Measure B assessments along with all exceptions that have been granted.
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R7Page 151There be a printed form at the Newcastle Fire Protection District office, and available online, for use by property owners in the appeals and exceptions process as outlined in both Measure F and Measure B (See Attachments A and B).
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R8Page 151The Newcastle Fire Protection District implement the 2012-2013 Grand Jury Recommendations #1, #2, and #3 as indicated in their 2013 response to the 2012 - 2013 Grand Jury Final Report.
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R9Page 140Rocklin define their code enforcement procedures, including their tracking system, in a formal written document.
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R10Page 140The written code enforcement procedures, in R9, include measures to keep complainant informed on the resolution to their complaint.
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R11Page 151The Newcastle Fire Protection District maintain an accurate tracking log, from initiation to outcome, for all appeals and exception requests. - 147 - -R11 September 30, 2016 Chairman of the Board of Directors Newcastle Fire Protection District 461 Main Street Newcastle, CA 95658 Copies sent to: Mr. Andrew Sisk Placer County Auditor-Controller 2970 Richardson Drive Auburn, CA 95603 Ms. Kristen Spears Placer County Assessor 2980 Richardson Drive Auburn, CA 95603 Ms. Jenine Windeshausen Placer County Treasurer-Tax Collector 2976 Richardson Drive Auburn, CA 95603 Mr. Mitch Higgins Newcastle Fire Chief 9211 Cypress St. Newcastle, CA 95658 - 148 - , 1997 Section XIII. Requests for exceptions: Any property owner who believes that a parcel of property which they own should not be charged as per this schedule must request such exception in writing to the Fire Chief. Such requests for exception shall include the description of the property in question, including the parcel numbers, name of the owner, physical description and location of the property along with a detailed explanation of why this property should be an exception. The Fire Chief shall conduct a through investigation and as soon as possible prepare a recommendation concerning the requested exception. A copy of this recommendation shall be given to the property owner and the matter shall be scheduled for presentation at the next regularly scheduled Meeting of the Board of Directors. The person requesting the exception shall be given notice of the date and time of such review by the Board of Directors and shall be given the opportunity to make a reasonable presentation of the facts and circumstances which in their opinion give rise to the exception. The Chairman of the Board shall direct the time and manner of such presentation. The Board of Directors may determine that additional information is needed, and if so may continue the matter as necessary in order to allow for collection or review of the matter as required for a fair review of the request. The Board shall determine the validity and extent of any exception requested. The decision of the Board is Final. The Board of Directors shall notify the County concerning any change which may result from the decision concerning the tax for the parcels reviewed. Any exception which has been finally approved by the Board of Directors may be reviewed by them at any time based upon a change in the circumstances which gave rise to the exception, and the Board may determine that based upon changes the property is no longer subject to the exception. In such circumstance, the property owner will be so notified by the Board and may be given opportunity to present information to the Board of Directors. The exception may be reduced or removed entirely. Any such changes would be reflected in the next fiscal year beginning on July 1st following the date of such decision by the Board of Directors. - 149 - , 2012 Section 10: Any property owner who is assessed a special tax as provided for herein may appeal any determination by the District concerning the nature of the use of the property or the calculation of the amount of the tax by filing a notice of appeal with the District offices. Any such appeal shall be filed by December 1st of the calendar year for which the tax is levied. The appeal shall be filed on the form provided by the District and shall contain a statement by the property owner as to the nature and basis for the appeal in accordance with District’s appeal procedure. - 150 - /16* FY14/15 FY13/14 FY12/13 FY11/12 FY10/11 FY09/10 FY08/09 FY07/08 FY06/07 FY05/06 FY04/05 FY03/04 FY02/03 FY01/02 FY00/01 FY99/00 FY98/99 Revenues: Property taxes 1 26,680 2 01,769 1 89,121 1 96,770 1 76,902 1 78,182 1 66,098 1 93,172 1 98,239 1 90,100 1 75,497 1 56,081 1 45,146 1 35,070 1 25,510 1 16,061 1 06,095 1 07,544 Interest 1,893 3,278 3,295 2,733 1,565 3,003 4,442 7,110 7,285 3,301 11,729 6,710 6,973 9,706 13,950 15,619 14,692 6,712 Intergovernmental 940 1,821 1,861 1,914 1,930 1,909 1,805 1,809 1,840 1,857 1,892 1,940 1,935 26,190 2,997 23,563 2,017 1,898 Direct charges - Measure F (1997) 79,475 1 44,188 1 39,062 1 40,074 1 39,897 1 36,643 1 34,583 1 30,455 1 30,925 1 29,298 1 20,986 1 16,519 1 13,602 1 11,257 1 08,175 1 02,625 97,705 96,143 Direct charges - Measure B (2012) 1 65,076 2 99,287 2 83,479 2 97,877 Other charges for services 29,288 5,752 17,615 38,437 - 3,014 161 39,282 15,790 - 52,152 65,344 74,122 55,752 87,032 49,398 55,105 31,886 Donations - 151 35,000 50 - - 1,271 790 100 - 400 - - - - - - - Miscellaneous 4,413 15,607 67,363 65,051 26,732 13,196 34,089 82,998 4,676 - 40 - - 4,277 - 1,241 - 2,500 Total revenues 4 07,765 6 71,853 7 36,796 7 42,906 3 47,026 3 35,947 3 42,449 4 55,616 3 58,855 3 24,556 3 62,696 3 46,594 3 41,778 3 42,252 3 37,664 3 08,507 2 75,614 2 46,683 Expenditures: Salaries and benefits 1 35,888 2 74,448 2 95,780 3 40,523 2 60,378 2 52,016 2 48,266 2 40,002 2 09,738 1 49,725 1 65,000 1 65,000 1 82,500 1 80,000 1 85,361 1 70,248 1 50,000 1 72,907 Services and supplies 1 47,868 2 86,647 2 33,906 1 76,814 1 00,649 1 31,306 1 46,404 1 26,954 1 74,590 98,008 1 45,572 1 70,062 1 16,368 1 07,776 1 04,699 88,433 74,934 74,989 Capital assets: Equipment - (27,773) 2 14,315 - - - - 3,810 - - 52,930 40,828 30,146 18,329 22,708 9,423 36,237 26,280 Buildings and improvements - - - - - - - - - - - - 9,965 9,963 528 - - Total expenditures 2 83,756 5 33,322 7 44,001 5 17,337 3 61,027 3 83,322 3 94,670 3 70,766 3 84,328 2 47,733 3 63,502 3 75,890 3 29,014 3 16,070 3 22,731 2 68,632 2 61,171 2 74,176 *Note: Through 12/31/15 - 151 -