Score: -7 (0/0/7)

Marin County Grand Jury • 2025-2026

Who’s Minding the Store?

Published: June 27, 2025 28 pages

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⚠️ 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 5 findings

Due to the late filing of required financial reports by the Alto Sewer District, the Marin City Community Services District, and the Firehouse Community Park Agency, to both the Marin County Department of Finance and the California State Controller’s Office, the constituents of these agencies may not have access to important financial information, which allows them to make informed decisions regarding the effectiveness of those agencies in performing their duties and responsibilities.

Related Recommendations (1)

By December 31, 2025, the following special districts and joint powers authority should take all necessary steps to ensure the completion of their delinquent audits in their respective mandated time frames: ● Firehouse Community Park Agency ● Alto Sewer District ● Marin City Community Services District

Because the Marin County Assessor-Recorder-Clerk’s Registry of Agencies does not include all of the information mandated by California Government Code section 53051, the public and relevant government agencies are not able to completely track and verify the details of these agencies. The absence of this information makes it difficult for the public to make informed decisions about how well those agencies are being run.

Related Recommendations (1)

By December 31, 2025, the Marin County Board of Supervisors should ensure that the Marin County Department of Finance orders third-party audits for any special district or joint powers authority that has not completed its audit more than one year past its audit filing due date.

Due to the inaccuracies, outdated information, and errors on the Marin Local Agency Formation Commission website, the citizens who visit the site are not able to obtain timely, updated information regarding the public agencies that the Marin Local Agency Formation Commission serves.

Related Recommendations (1)

By December 31, 2025, the Marin County Board of Supervisors should ensure that the Marin County Department of Finance secures the proper documentation for any special district or joint powers authority that has an alternative audit schedule.

Because the Department of Finance has failed to engage outside accounting firms for those Marin special districts and joint powers authorities that are delinquent in submitting audits, complete financial oversight of these special districts and joint powers authorities cannot be achieved.

Related Recommendations (1)

By December 31, 2025, the Marin County Assessor-Recorder-County Clerk should add the following information to each special district and joint powers authority listed on its Registry of Public Agencies: ● The official mailing address of the governing body of the public agency ● The name and residence or business address of each member of the governing body of the public agency ● The name, title, and residence or business address of the chairperson, president, or other presiding officer, and clerk or secretary of the governing body of the public agency

Because the Marin Local Agency Formation Commission has not completed municipal service reviews for all of the Marin special districts and joint powers authorities every five years, as mandated by AB 2838, the public is not able to receive timely information about how those special districts and joint powers authorities are being run.

Related Recommendations (1)

By December 31, 2025, the Marin County Assessor-Recorder-County Clerk should add hyperlinks to the websites of the special districts and joint power authorities listed on the Registry of Public Agencies and accurately update this Registry annually.

Additional Recommendations 2

These recommendations are not explicitly linked to specific findings.

R6

By December 31, 2025, the Marin County Local Agency Formation Commission should update its website with accurate information about the special districts and joint powers authorities for which it is responsible and continue to maintain the website with accurate information once it is updated.
R7

By December 31, 2025, the Marin County Local Agency Formation Commission should take all necessary steps to complete a municipal service review for each special district and joint powers authority under its jurisdiction within the state-mandated, five-year timeframe.

Agency Responses 2

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Marin County Board of Supervisors[PDF]

September 15, 2020 • 24 pages • 3 responses • Score: -3 (+0, 0, -3) View Details ▾

PDF

3 responses to findings and recommendations

Response: Disagree Score: -1

above, the State of California is the single entity to which all organizations are responsible. The State Controller's website is a comprehensive resource (https://bythenumbers.sco.ca.gov/). We have no objection if the Civil Grand Jury desires to maintain annual updates to the information it has compiled in its most recent report on this topic. County of Marin Response to Grand Jury Findings and Recommendations County of Marin Response to Grand Jury Report Findings and Recommendations "Finally - A Comprehensive List of Marin's Public Agencies" (June 30, 2020) RESPONSE TO GRAND JURY RECOMMENDA...

Response: Will Not Implement

Due: December 31, 2025 Scheduled: fiscal year 2020-2021 Score: -1

Disagree. As we have previously responded, the State Controller maintains a comprehensive open data website listing the approximately 5,000 independent and dependent special districts and joint powers agencies (JPAs) throughout the state, including Marin County, and provides breakout information on the agencies at https://bythenumbers.sco.ca.gov/. Ultimately, the State of California is the single entity to which all organizations are responsible. F2. There are multiple, publicly available lists of public agencies that can, with minimal effort, be combined into a single, comprehensive list that...

Response: Disagree Score: -1

disagree wholly or partially with the findings numbered: F1-F2 <b>GRAND JURY RECOMMENDATIONS</b> Recommendation numbered R1 will not be implemented because it is not warranted or reasonable.

Marin County Board of Supervisors[PDF]

September 10, 2019 • 7 pages • 12 responses • Score: -4 (+0, 0, -4) View Details ▾

PDF

12 responses to findings and recommendations

Response: Unknown Score: 0

, the State Auditor Controller maintains a cornprehensive open data website listing the more than 5i000 special districts:throughout the state at https://bvthenunbers,sco,ca.qov/. ln addition, the Marin County Department of Finance. . ffilveliit¡ngwithsummaryinformationregardingeachspecialdistrict under the Board of Supervisors, âs well as a link to the Marin County Special Districts Budget for financial information, We believe this provides the most straightforward information for our residents regarding special districts, community service areas, flood controlzones, permanent road divisionì,...

Response: Unknown

Score: 0

Response: Disagree Score: -1

Disagree. With reference to our response to F1, the State Auditor Controller maintains a cornprehensive open data website listing the more than 5i000 special districts:throughout the state at https://bvthenunbers,sco,ca.qov/. ln addition, the Marin County Department of Finance. . ffilveliit¡ngwithsummaryinformationregardingeachspecialdistrict under the Board of Supervisors, âs well as a link to the Marin County Special Districts Budget for financial information, We believe this provides the most straightforward information for our residents regarding special districts, community service areas,...

Response: Unknown

Score: 0

Response: Disagree Score: -1

Disagree The State Auditor Controller maintains a comprehensive open data website listing the approximately 5,000 independent and dependent special districts and JPAs throughout the state and provides breakout information on the agencies at https://bvthenumþers.sco"ca.oovl. ln 2016 we agreed that a single source of information was easier for residents to review and understand. To that end, in addition to the State Auditor Controller's website, the Marin County Department of Finance created'and continues to maintain: . A comprehensive online listing with summary information regarding special di...

Response: Will Not Implement

Score: -1

R3, The list should contain the data items detineated above in the Recommended Elements for the Special District List section of this report' This recommendation will not be implemented because it is not warranted or reasonable.

Response: Unknown Score: 0

Response: Unknown

Score: 0

Response: Disagree Score: -1

Response: Unknown

Score: 0

By December 31, 2025, the Marin County Local Agency Formation Commission should update its website with accurate information about the special districts and joint powers authorities for which it is responsible and continue to maintain the website with accurate information once it is updated.

Response: Unknown

Score: 0

By December 31, 2025, the Marin County Local Agency Formation Commission should take all necessary steps to complete a municipal service review for each special district and joint powers authority under its jurisdiction within the state-mandated, five-year timeframe.

Response: Unknown

Score: 0