Donna M. Dunk, Cpa Erick Roeser Auditor-controller Assistant Auditor-controller Treasurer -tax Collector Treasurer -tax*

R1

The Sonoma County Auditor-Controller-Treasurer-Tax Collector, LAFCO and the Sonoma County's Clerk-Recorder-Assessor cooperate to create and publish a listing of Sonoma County special districts on the County website. The list should include existing websites, names and terms of office of board members and special district contact information. Response: Recommendation R1 - This recommendation will be implemented in the future. The ACTTC recognizes that Special Districts provide significant and important local services to district citizens and will cooperate with LAFCO and the Sonoma County's Clerk-Recorder Assessor to update and reconcile a listing of Sonoma County special districts on the County website. As noted above, the ACTTC's special district roster will also be posted to the department's Internet site.

R1i

The Sonoma County Auditor-Controller-Treasurer-Tax Collector, LAFCO and the Sonoma County’s Clerk-Recorder-Assessor cooperate to create and publish a listing of Sonoma County special districts on the County website. The list should include existing websites, names and terms of office of board members and special district contact information. Response: Recommendation R1 — This recommendation will be implemented in the future. The ACTTC recognizes that Special Districts provide significant and important local services to district citizens and will cooperate with LAFCO and the Sonoma County’s Clerk-Recorder Assessor to update and reconcile a listing of Sonoma County special districts on the County website. As noted above, the ACTTC’s special district roster will also be posted to the department’s Internet site.

R2

The County Auditor track, monitor and review the audit reports of independent special districts. Non-submissions, late reports and audit report findings should be highlighted in a report to the Board of Supervisors. Response: Recommendation R2 - This recommendation will not be implemented. The ACTTC does track the submission of special district audit reports, including late reports. When reports are late, ACTTC staff follow up with emails, phone calls, and letters to the districts to ensure reports are submitted and special districts are aware of their responsibility to submit those reports to the ACTTC's office. Dependent special districts under the Board of Supervisors do submit reports timely as the information in those reports is required to be included in the County's Comprehensive Annual Financial Report (CAFR). Any findings in the dependent special district audit reports are monitored and are included in the Board report when the CAFR is scheduled for Board approval. The Board approved the CAFR for fiscal year ended June 30, 2015 at their June 21, 2016 meeting, which included the dependent special districts under the Board of Supervisors. For independent special districts, ACTTC believes there are no responsibilities under the law to compile and report this information and the County has no authority over the independent districts beyond monitoring their submission of an audit and approving the districts' request for multiyear audits. Additionally, ACTTC does not have the audit resources to monitor every

R3

The County Auditor provide information to all special districts regarding the options and procedures for obtaining approval for either a multiyear audit or a financial review in lieu of an actual audit. Response: Recommendation R3 - This recommendation will be implemented in the future. ACTTC agrees that special districts with limited budgets find full-scale financial audits costly. ACTTC does provide information about multiyear audits to independent special districts upon request by the district. Current practice requires the independent special district's previous audit 3.0 1 4 1 1 E to contain a clean opinion with no findings in order to obtain approval for either a multiyear audit or a financial review. Independent special districts may also not be eligible for a financial review if the district has debt and the lender requires an audit. Any independent special district that has not complied with GC 26909 will not be eligible for a multiyear audit. ACTTC will send a letter to all independent special districts advising them of their options and procedures for obtaining approval for a multiyear audit or a financial review in lieu of an actual audit. Staff anticipates this letter will be sent to special districts by the end of November.