Score: -2
(14/6/16)
Sacramento County Grand Jury
• 2009-2010
The City of Sacramento and Proposition 218 The Law Is the Law 1.0 Summary
37 pages
⚠️ 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 6 findings
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Related Recommendations (1)
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Related Recommendations (1)
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to be corrected over a 15 year period. The grand juryfinds this timeline to be too lengthy. In Bighorn-Desert View Water Agency(2006), the California Supreme Court held that consumption based rates are “fees” or charges” for property related services and are subject to Propositions 218. 13
Related Recommendations (1)
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Related Recommendations (1)
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Related Recommendations (1)
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
F6
0 The grand juryfound a lack of accountability, absence of transparencyand failure of responsibilitybyindividuals who hold positions of public trust in Sacramento City government.
Related Recommendations (1)
R6
1 The citycouncil should clarify, in writing, its expectations regarding compliance with all laws and convey this policystatement to city staff and to the public. 14 7.0 Response Requirements Penal Code sections 933 and 933.05 require that specific responses to all findings and recommendations contained in this report be submitted to the Presiding Judge of the Sacramento County Superior Court by April 6, 2010, from: · The Sacramento City Council · The Mayor of the City of Sacramento · The City Manager of Sacramento Mail or hand-deliver a hard copy of the response to: Hon. Steve White, Presiding Judge Sacramento County Superior Court 720 9th Street, Dept. Sacramento, CA 95814 In addition, e-mail the response to Becky Castaneda, Grand Jury Coordinator, at castanb@saccourt.com 15 8.0 Appendices Appendix A--California Constitution, Article XIII D, SEC. 6 (b), (1)-(5). The full text of Proposition 218 is available at: http://www.lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html#
Agency Responses 15
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.
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City Council Responses to The Law is the Law including the Grand Jury Responses
July 06, 2010
•
14 pages
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City Council Responses to The Law is the Law including the Grand Jury Responses
July 06, 2010
•
14 pages
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City of Sacramento
March 30, 2010
•
5 pages
• 12 responses
•
Score: -2
(+2, 1, -4)
View Details ▾
12 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Disagree Partially
Score: 0
The City disagrees in part with this finding. The referenced engineering consultant was retained to review cost data associated with various practices identified by City staff, and prepared and submitted a draft report in May of 2008 quantifying the cost associated with these practices. However, the analysis provided in the draft report consisted solely of cost estimating. The draft report expressly stated that it was not intended to provide an opinion regarding compliance with Proposition 218, and for this reason the various cost estimates in the consultant's draft report were not necessarily...
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Will Not Implement
Score: -1
2, below. Recommendation 1.1 The city council should disclose the entire consultant's report to the public. Response: The entire consultant's draft report, with minor redactions of privileged and confidential matter, has been publicly disclosed. Recommendation 1.2 The city council should explain why it took no action. Response: In August of 2008, the City Council was advised by the City Manager that staff was working with the City Attorney's Office to review the consultant's draft report and, after this review was complete, staff would follow up with a full report to the Mayor and City Council...
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Disagree
Score: -1
The City disagrees with this finding. As noted in the response to
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Score: 0
During the City Council's January 26, 2010, public meeting, City staff presented a written report to the City Council concerning the Grand Jury report and Proposition 218 issues, as well as verbal presentations by the City Manager and the Director of Utilities. At this meeting, City Councilmembers publicly admonished staff and directed them to move forward to address these issues.
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Agree
Score: +1
, above. Finding 4.0 The city has shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without
reimbursement, to provide services to other city departments, sports facilities and city buildings. Response: The City agrees with this finding, with the clarification that beginning July 1, 2009, the Department of Utilities ceased the use of its personnel or equipment to perform work for non-Utility facilities without receiving full cost reimbursement either in funds or through trade of in-kind services. ...
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
See response to
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Agree
Score: +1
0, above, beginning July 1, 2009, the Department of Utilities ceased the use of its personnel or equipment to perform work for non-Utility facilities without receiving full cost reimbursement either in funds or through trade of in-kind services. Finding 5.0 For the last several years DOU was directed to allocate $1 million to pay for capital improvements related to private economic development projects. The city dropped the allocation from the FY 2010 budget. Response: The City agrees with this finding, with three clarifications: (1) the funding was used for public utility infrastructure, (2) ...
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
As noted in the response to
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Response: Disagree
Score: -1
0, above, for budgetary purposes the Department of Utilities has discontinued its contributions to the economic development capital improvement program used to fund utility infrastructure. Therefore, an outside legal opinion is unnecessary. Finding 6.0 The grand jury found a lack of accountability, absence of transparency and failure of responsibility by individuals who hold positions of public trust in Sacramento City government. Response: The City disagrees with this finding. City staff has been working to resolve the issues identified in the Grand Jury report as noted in the
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
Response: Unknown
Score: 0
As noted in the response to
F6
0 The grand juryfound a lack of accountability, absence of transparencyand failure of responsibilitybyindividuals who hold positions of public trust in Sacramento City government.
Response: Disagree
Score: -1
The City disagrees with this finding. City staff has been working to resolve the issues identified in the Grand Jury report as noted in the response to
R6
1 The citycouncil should clarify, in writing, its expectations regarding compliance with all laws and convey this policystatement to city staff and to the public. 14 7.0 Response Requirements Penal Code sections 933 and 933.05 require that specific responses to all findings and recommendations contained in this report be submitted to the Presiding Judge of the Sacramento County Superior Court by April 6, 2010, from: · The Sacramento City Council · The Mayor of the City of Sacramento · The City M...
Response: Unknown
Score: 0
The City Council expects the City and City staff to comply with all laws. This written response makes that clear to City staff and the public. If you have any questions or require any additional information, please contact my office at (916) 808-5704. Sincerely, Gus Vina Interim City Manager
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City of Sacramento
March 30, 2010
•
5 pages
• 12 responses
•
Score: -2
(+2, 1, -4)
View Details ▾
12 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Disagree Partially
Score: 0
The City disagrees in part with this finding. The referenced engineering consultant was retained to review cost data associated with various practices identified by City staff, and prepared and submitted a draft report in May of 2008 quantifying the cost associated with these practices. However, the analysis provided in the draft report consisted solely of cost estimating. The draft report expressly stated that it was not intended to provide an opinion regarding compliance with Proposition 218, and for this reason the various cost estimates in the consultant's draft report were not necessarily...
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Will Not Implement
Score: -1
2, below. Recommendation 1.1 The city council should disclose the entire consultant's report to the public. Response: The entire consultant's draft report, with minor redactions of privileged and confidential matter, has been publicly disclosed. Recommendation 1.2 The city council should explain why it took no action. Response: In August of 2008, the City Council was advised by the City Manager that staff was working with the City Attorney's Office to review the consultant's draft report and, after this review was complete, staff would follow up with a full report to the Mayor and City Council...
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Disagree
Score: -1
The City disagrees with this finding. As noted in the response to
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Score: 0
During the City Council's January 26, 2010, public meeting, City staff presented a written report to the City Council concerning the Grand Jury report and Proposition 218 issues, as well as verbal presentations by the City Manager and the Director of Utilities. At this meeting, City Councilmembers publicly admonished staff and directed them to move forward to address these issues.
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Agree
Score: +1
, above. Finding 4.0 The city has shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without
reimbursement, to provide services to other city departments, sports facilities and city buildings. Response: The City agrees with this finding, with the clarification that beginning July 1, 2009, the Department of Utilities ceased the use of its personnel or equipment to perform work for non-Utility facilities without receiving full cost reimbursement either in funds or through trade of in-kind services. ...
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
See response to
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Agree
Score: +1
0, above, beginning July 1, 2009, the Department of Utilities ceased the use of its personnel or equipment to perform work for non-Utility facilities without receiving full cost reimbursement either in funds or through trade of in-kind services. Finding 5.0 For the last several years DOU was directed to allocate $1 million to pay for capital improvements related to private economic development projects. The city dropped the allocation from the FY 2010 budget. Response: The City agrees with this finding, with three clarifications: (1) the funding was used for public utility infrastructure, (2) ...
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
As noted in the response to
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Response: Disagree
Score: -1
0, above, for budgetary purposes the Department of Utilities has discontinued its contributions to the economic development capital improvement program used to fund utility infrastructure. Therefore, an outside legal opinion is unnecessary. Finding 6.0 The grand jury found a lack of accountability, absence of transparency and failure of responsibility by individuals who hold positions of public trust in Sacramento City government. Response: The City disagrees with this finding. City staff has been working to resolve the issues identified in the Grand Jury report as noted in the
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
Response: Unknown
Score: 0
As noted in the response to
F6
0 The grand juryfound a lack of accountability, absence of transparencyand failure of responsibilitybyindividuals who hold positions of public trust in Sacramento City government.
Response: Disagree
Score: -1
The City disagrees with this finding. City staff has been working to resolve the issues identified in the Grand Jury report as noted in the response to
R6
1 The citycouncil should clarify, in writing, its expectations regarding compliance with all laws and convey this policystatement to city staff and to the public. 14 7.0 Response Requirements Penal Code sections 933 and 933.05 require that specific responses to all findings and recommendations contained in this report be submitted to the Presiding Judge of the Sacramento County Superior Court by April 6, 2010, from: · The Sacramento City Council · The Mayor of the City of Sacramento · The City M...
Response: Unknown
Score: 0
The City Council expects the City and City staff to comply with all laws. This written response makes that clear to City staff and the public. If you have any questions or require any additional information, please contact my office at (916) 808-5704. Sincerely, Gus Vina Interim City Manager
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Sacramento City Unified School District
July 26, 2010
•
4 pages
• 4 responses
•
Score: +2
(+2, 2, 0)
View Details ▾
4 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Disagree Partially
Score: 0
Partially Agree with Finding. Recommendation 1.1: Sacramento County school district boards and superintendents, with advice from actuaries and accountants, should immediately assess and quantify their long-term OPEB obligations and ramifications. <b>
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Implemented
Score: 0
1:</b> Already Implemented. The Sacramento City Unified School District Board of Education has been discussing the impact of the unfunded liability for a number of years. In 2005-06, the Board made a decision to set aside funds to contribute towards the liability, even though the District was faced with financial constraints. While the funding stream was not on-going, the Board took the liability seriously and took early steps to begin addressing it. The District conducts an actuarial study every two years to quantify and project liabilities related to the District's other post-employment bene...
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Agree
Score: +1
unfunded liabilities for contracted retiree health benefits. Some of those approaches include: Creating Trust funds or other funding plans but stopping all contributions to them due to current ٠ economic conditions Creating Trust funds and contributing to them • Ignoring the problem • Regarding the GASB standards as a "plan" when in fact it is only an accounting statement
The District agrees that a funding plan is necessary. One component of the funding plan will be employee contributions and this component will begin with the start of the 2010-11 school year, based on a recent agreement with...
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Will Implement
Score: +1
2:</b> Will be Implemented in the Future. Through the collective bargaining process, the District has recently reached an agreement with its largest union, the Sacramento City Teachers Association, under which the District and the union agree to "work together to create a Trust to administer and fund the GASB-45 liability." The District has five different bargaining units that are each represented by different unions. The District will be working with each of these bargaining units to reach agreement on a Trust under which the District can pre-fund its OPEB obligations. Under an agreement with...
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Sacramento City Unified School District
July 26, 2010
•
4 pages
• 4 responses
•
Score: +2
(+2, 2, 0)
View Details ▾
4 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Disagree Partially
Score: 0
Partially Agree with Finding. Recommendation 1.1: Sacramento County school district boards and superintendents, with advice from actuaries and accountants, should immediately assess and quantify their long-term OPEB obligations and ramifications. <b>
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Implemented
Score: 0
1:</b> Already Implemented. The Sacramento City Unified School District Board of Education has been discussing the impact of the unfunded liability for a number of years. In 2005-06, the Board made a decision to set aside funds to contribute towards the liability, even though the District was faced with financial constraints. While the funding stream was not on-going, the Board took the liability seriously and took early steps to begin addressing it. The District conducts an actuarial study every two years to quantify and project liabilities related to the District's other post-employment bene...
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Agree
Score: +1
unfunded liabilities for contracted retiree health benefits. Some of those approaches include: Creating Trust funds or other funding plans but stopping all contributions to them due to current ٠ economic conditions Creating Trust funds and contributing to them • Ignoring the problem • Regarding the GASB standards as a "plan" when in fact it is only an accounting statement
The District agrees that a funding plan is necessary. One component of the funding plan will be employee contributions and this component will begin with the start of the 2010-11 school year, based on a recent agreement with...
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Will Implement
Score: +1
2:</b> Will be Implemented in the Future. Through the collective bargaining process, the District has recently reached an agreement with its largest union, the Sacramento City Teachers Association, under which the District and the union agree to "work together to create a Trust to administer and fund the GASB-45 liability." The District has five different bargaining units that are each represented by different unions. The District will be working with each of these bargaining units to reach agreement on a Trust under which the District can pre-fund its OPEB obligations. Under an agreement with...
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Sacramento County Board of Supervisors re Child Protective Services, Probation, Sheriff's and County
September 20, 2010
•
54 pages
• 8 responses
•
Score: +4
(+4, 0, 0)
View Details ▾
8 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Agree
Score: +1
Concur It seems reasonable to assume as lower level offenders are released from custody that the percentage of those inmates will decrease. However, the release of sentenced inmates does not equate to an increase in custody level for all other inmates. Recommendation 1.1 The Sacramento County Board of Supervisors and the Sacramento County Sheriff should implement the management recommended conversion of the minimum security housing to medium security housing. Sheriff
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Unknown
Score: 0
1: Concur The inmate population is currently more violent and criminally sophisticated than those inmates traditionally housed on the Honor Facility (minimum security). Lower level offenders are now participating in alternative sentencing programs in the community. RCCC is in need of additional medium and maximum security housing units to handle the overflow pre-trial inmates from the Main Jail. <b>Board of Supervisors
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Agree
Score: +1
0 - Concur
Recommendation 2.1
The proposed idea of SCOE senior management to implement an evening education program needs to be immediately negotiated with SCOE staff, labor union and the Probation Department. If this plan is unworkable, another plan should be developed and negotiated immediately to ensure that all students at Juvenile Hall have appropriate educational services. Response Probation has made efforts to reduce the number of minors taken out of school to attend Court. Probation works with the Court to ensure that minors are only removed from school when they are actually require...
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Score: 0
1: Concur Several staffing audits have been completed over the past 5 years. In each audit, it has been reported that staffing at RCCC is grossly inadequate given the physical layout, types of housing units (turn-key) and number of programs and services staff is required to provide to the inmate population. Inadequate staffing has also resulted in millions of dollars in overtime expenditures annually. <b>Board of Supervisors
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Agree
Score: +1
0 - Concur
Recommendation 3.1
Annual training on mandated reporting for all Sacramento County Probation Department and SCOE personnel employed at Juvenile Hall needs to occur. Response Institution probation staff responsible for the supervision of minors initially complete a two week Probation Institutions Training (PIT) course, which includes information about the responsibilities of mandated reporters. Staff currently are required to review the Juvenile Hall Policy and Procedure Manual and sign an acknowledgement that this has been completed (Attachment 2A - Attachment B). The manual inclu...
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
1: Concur Some teachers do currently have personal alarm devices. This is being explored as an option for all teachers.
Finding #4:
The Sandra Larson Facility for female inmates offers a vocational program not available at the SCMJ.
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Agree
Score: +1
Concur Due to budget constraints, the Sandra Larson Facility has been closed and all female inmates are housed at the SCMJ. Inmates once enrolled in various vocational programs at RCCC will not have the same opportunities at the SCMJ. However, the Main Jail staff is exploring alternatives to previous programs as a means by which to provide similar opportunities. Recommendation 4.1 Funding to house female inmates and the vocational education program at the Sandra Larsen Facility should continue.
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
1: Concur The Sandra Larsen Facility is best suited for sentenced female inmates due to a variety of housing units, a medical housing unit, and access to educational and vocational programs. Additional funding would be necessary for SSD to staff the facility appropriately.
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Sacramento County Office of Education
August 03, 2010
•
25 pages
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Sacramento County Office of Education
August 03, 2010
•
25 pages
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Sacramento County Office of Education
July 27, 2010
•
7 pages
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Sacramento County Office of Education
July 27, 2010
•
7 pages
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Sacramento Metropolitan Fire District
August 16, 2010
•
6 pages
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Sacramento Municipal Utility District
September 20, 2010
•
11 pages
• 10 responses
•
Score: -3
(+1, 0, -4)
View Details ▾
10 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Agree
Score: +1
0. SMUD agrees that members of the SMUD Board provide a valuable service to the agency, the Sacramento community, and their respective constituents by providing policy direction and oversight for the organization and its activities. SMUD disagrees with the second sentence of the finding to the extent it implies that SMUD lacks sound management practices. As set forth in this and subsequent responses to the Grand Jury Report, SMUD has policies and practices in place to ensure sound management practices. The SMUD Board of Directors' oversight and policy functions are articulated in a series of g...
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Unknown
Score: 0
1. SMUD agrees that the Boards of ISDs should review their governance policies to assure compliance with applicable laws, ethical practices, and appropriate behavior. As described in SMUD's
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Disagree
Score: -1
0. SMUD Does not grant monetary awards for education and training. SMUD disagrees with Finding 2.0 to the extent it can be read to imply that SMUD conducts inadequate evaluation of employees and degrees. SMUD takes no position as to the practices of other ISDs.
-5- LEG 2010-0395 Recommendation 2.1. All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement.
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Score: 0
1. SMUD agrees with Recommendation 2.1 and its business practices meet the intent of the recommendation. SMUD supports education and training for its employees, finding that education and training improve employee performance and readiness for promotional opportunities and overall organizational effectiveness. SMUD provides a number of internal and external education programs to enhance employee's professional and career development. SMUD encourages continuous learning and provides financial assistance for approved educational expenses to help employees pursue relevant knowledge and skills. SM...
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Disagree
Score: -1
0. SMUD disagrees with Finding 3.0 to the extent it implies that SMUD has failed to prudently manage its pension and OPEB obligations. SMUD has no opinion with regard to the practice of other ISDs. As evidenced by the Grand Jury Report, SMUD's pension formula of 2.0% at age 55 based on the highest three years pensionable compensation is in the least generous category of pension benefits (see Grand Jury Report, p. 16). The Grand Jury Report expresses concerns regarding compensation spiking and pension boosting and appears to
-6- LEG 2010-0395 attribute the phenomenon to ISD's changing their pe...
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
1. SMUD agrees with the recommendation. As described in SMUD's
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Disagree
Score: -1
0. SMUD disagrees with the finding to the extent the finding can be read to imply that SMUD is neglecting its fiduciary duty to its customer-owners through the excessive use of no-bid purchasing. SMUD agrees that excessive use of no-bid purchasing may operate to the detriment of the public. SMUD takes no position with regard to the contracting practices of other ISDs. The SMUD Board of Directors has adopted a clearly defined policy regarding the procurement of goods and services, Board Staff-Linkage Policy BL-7, Delegation to the GM with Respect to Procurement, which sets forth principles to e...
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
1. SMUD agrees that ISDs should establish and adhere to the goal of minimizing non-competitive purchasing. As described in the
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Response: Disagree
Score: -1
0. SMUD disagrees with Finding 5.0 to the extent it can be read to imply that SMUD fails to conduct and report Independent Financial Audit Reports and Management Audits. SMUD takes no position with regard to the practices of other ISDs. The SMUD Board of Directors has adopted Governance Process (GP3), Board Job Description, which provides that the Board shall contract with, "an external auditor to audit SMUD's finances and procedures; such audits are to be performed on an annual basis." In addition, the SMUD Board of Directors has adopted Board-Staff Linkage policy (BL-3), Board Internal Audit...
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
Response: Unknown
Scheduled: fiscal year 2011
Score: 0
1. SMUD agrees with the recommendation, and fully complies with the recommendation. SMUD has an annual financial audit conducted by an independent accounting firm. The independent accounting firm presents its results at a publicly noticed Board committee meeting. The results of the independent financial audit are filed with the State Controller's Office and also made available to the public on SMUD's website. Recommendation 5.2. All ISDs should commission a thorough periodic management audit. These audits should be completed by a multidisciplinary team qualified to examine a district's managem...
▶
Sacramento Municipal Utility District
September 20, 2010
•
11 pages
• 10 responses
•
Score: -3
(+1, 0, -4)
View Details ▾
10 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Agree
Score: +1
0. SMUD agrees that members of the SMUD Board provide a valuable service to the agency, the Sacramento community, and their respective constituents by providing policy direction and oversight for the organization and its activities. SMUD disagrees with the second sentence of the finding to the extent it implies that SMUD lacks sound management practices. As set forth in this and subsequent responses to the Grand Jury Report, SMUD has policies and practices in place to ensure sound management practices. The SMUD Board of Directors' oversight and policy functions are articulated in a series of g...
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Unknown
Score: 0
1. SMUD agrees that the Boards of ISDs should review their governance policies to assure compliance with applicable laws, ethical practices, and appropriate behavior. As described in SMUD's
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Disagree
Score: -1
0. SMUD Does not grant monetary awards for education and training. SMUD disagrees with Finding 2.0 to the extent it can be read to imply that SMUD conducts inadequate evaluation of employees and degrees. SMUD takes no position as to the practices of other ISDs.
-5- LEG 2010-0395 Recommendation 2.1. All ISDs should encourage education and training, but should not make direct monetary (cash) awards for educational achievement.
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Score: 0
1. SMUD agrees with Recommendation 2.1 and its business practices meet the intent of the recommendation. SMUD supports education and training for its employees, finding that education and training improve employee performance and readiness for promotional opportunities and overall organizational effectiveness. SMUD provides a number of internal and external education programs to enhance employee's professional and career development. SMUD encourages continuous learning and provides financial assistance for approved educational expenses to help employees pursue relevant knowledge and skills. SM...
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Disagree
Score: -1
0. SMUD disagrees with Finding 3.0 to the extent it implies that SMUD has failed to prudently manage its pension and OPEB obligations. SMUD has no opinion with regard to the practice of other ISDs. As evidenced by the Grand Jury Report, SMUD's pension formula of 2.0% at age 55 based on the highest three years pensionable compensation is in the least generous category of pension benefits (see Grand Jury Report, p. 16). The Grand Jury Report expresses concerns regarding compensation spiking and pension boosting and appears to
-6- LEG 2010-0395 attribute the phenomenon to ISD's changing their pe...
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
1. SMUD agrees with the recommendation. As described in SMUD's
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Disagree
Score: -1
0. SMUD disagrees with the finding to the extent the finding can be read to imply that SMUD is neglecting its fiduciary duty to its customer-owners through the excessive use of no-bid purchasing. SMUD agrees that excessive use of no-bid purchasing may operate to the detriment of the public. SMUD takes no position with regard to the contracting practices of other ISDs. The SMUD Board of Directors has adopted a clearly defined policy regarding the procurement of goods and services, Board Staff-Linkage Policy BL-7, Delegation to the GM with Respect to Procurement, which sets forth principles to e...
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
1. SMUD agrees that ISDs should establish and adhere to the goal of minimizing non-competitive purchasing. As described in the
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Response: Disagree
Score: -1
0. SMUD disagrees with Finding 5.0 to the extent it can be read to imply that SMUD fails to conduct and report Independent Financial Audit Reports and Management Audits. SMUD takes no position with regard to the practices of other ISDs. The SMUD Board of Directors has adopted Governance Process (GP3), Board Job Description, which provides that the Board shall contract with, "an external auditor to audit SMUD's finances and procedures; such audits are to be performed on an annual basis." In addition, the SMUD Board of Directors has adopted Board-Staff Linkage policy (BL-3), Board Internal Audit...
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
Response: Unknown
Scheduled: fiscal year 2011
Score: 0
1. SMUD agrees with the recommendation, and fully complies with the recommendation. SMUD has an annual financial audit conducted by an independent accounting firm. The independent accounting firm presents its results at a publicly noticed Board committee meeting. The results of the independent financial audit are filed with the State Controller's Office and also made available to the public on SMUD's website. Recommendation 5.2. All ISDs should commission a thorough periodic management audit. These audits should be completed by a multidisciplinary team qualified to examine a district's managem...
▶
Sacramento Suburban Water District
August 10, 2010
•
7 pages
• 11 responses
View Details ▾
11 responses to findings and recommendations
F1
0 Based on data supplied bycity employees, a consultant’s draft report estimated that the city’s annual cost of potential violations is more than $5 million. The present worth cost of one-time projects and recurring costs over the last three years is in excess of $21 million. The mayor and members of city council received copies of this report in July2008. No action was taken.
Response: Unknown
Score: 0
The Sacramento Suburban Water District's board adopted rules for proceedings states that these rules will be reviewed biennially or every two years. Staff and legal counsel reviews the proceedings and provides recommendations for Board approval. The Board's last review with adopted changes occurred on September 15, 2008. The next Board review is scheduled for the August 16, 2010 regular Board meeting with changes scheduled to be adopted at the September 20, 2010 regular Board meeting. <b>
R1
1 Thecitycouncil should disclose the entire consultant’s report to the public.
Response: Unknown
Score: 0
The Sacramento Suburban Water District's board adopted rules for proceedings states that these rules will be reviewed biennially or every two years. Staff and legal counsel reviews the proceedings and provides recommendations for Board approval. The Board's last review with adopted changes occurred on September 15, 2008. The next Board review is scheduled for the August 16, 2010 regular Board meeting with changes scheduled to be adopted at the September 20, 2010 regular Board meeting. <b>
F2
0 Once the city manager and the assistant city manager over the Department of Utilities (DOU) learned that there were potential and substantial Proposition 218 violations, theyhad a duty to pursue the issue and determine the existence and extent of any actual violations. Theyfailed their duty.
Response: Unknown
Score: 0
The Sacramento Suburban Water District (the "District") encourages all staff to participate in educational and training programs. One of the values stated in the District's Strategic Plan is to "Achieve high levels of staff professionalism through career development, including training opportunities, and retention of skilled staff with competitive compensation" and a specific goal is to "Attract and retain a well-qualified staff with competitive compensation, effective training, and professional development to ensure safe, efficient and effective job performance." The Strategic Plan is availab...
R2
1 The citycouncil should admonish the citymanager and the responsible assistant citymanager for this failure.
Response: Unknown
Scheduled: fiscal year 2011
Score: 0
1, the District encourages all staff to participate in educational programs and provides reimbursements for off-duty programs subject to the General Manager's prior approval as authorized in Chapter 6 of the Manual. The General Manager has not, and does not, approve financial assistance for any degree program that is not taken at an accredited college or university. The District is in the process of reviewing and updating the Manual and will specify that any degree program must be taken at an accredited college or university or a professional/trade institution that is regulated or recognized b...
F3
0 For years DOU has supplied water to cityparks at a reduced rate of only 15 % of the usual rate of providing water to other metered users.11 The grand juryis of the opinion that this is a violation of Proposition 218, which limits fees or charges to ratepayers for property related services. Providing water at reduced rates to the Department of Parks and Recreation (DPR) is not a property related service to ratepayers. The April 2009 agreement between DOU and DPR provides for this violation to b...
Response: Unknown
Score: 0
SSWD has adopted two pension plans with CalPERS and an Other Post Employment Benefit (OPEB) with the California Employers' Retiree Benefit Trust (CERBT). The first pension plan was adopted September 30, 2002 (3% @ 60) while a new Tier 2 plan was established on September 25, 2006 (2% @ 55). The 3% @ 60 plan was determined to not be sustainable and the 2% @ 55 plan was adopted. In 2008 the District contracted with CERBT to prefund its OPEB obligations. Since 2008 the District has funded its actuarial required contribution each year. <b>
R3
1 The citycouncil should modifythis agreement and direct that DPR begin paying the comparable full metered rate in FY 2012.
Response: Unknown
Score: 0
SSWD has adopted two pension plans with CalPERS and an Other Post Employment Benefit (OPEB) with the California Employers' Retiree Benefit Trust (CERBT). The first pension plan was adopted September 30, 2002 (3% @ 60) while a new Tier 2 plan was established on September 25, 2006 (2% @ 55). The 3% @ 60 plan was determined to not be sustainable and the 2% @ 55 plan was adopted. In 2008 the District contracted with CERBT to prefund its OPEB obligations. Since 2008 the District has funded its actuarial required contribution each year. <b>
F4
0 The cityhas shifted the cost of providing city services from the general fund to the enterprise funds of DOU. The city improperly uses DOU labor and equipment, without reimbursement, to provide services to other city departments, sports facilities and city buildings.
Response: Unknown
Score: 0
In December of 2004, the District's Board of Directors adopted the policy entitled "Public Works Contracting Policy" (PL - Eng 002) that minimizes no-bid purchasing of all services necessary for the operation and maintenance of the District . The primary purpose of this policy is to provide the District's ratepayers the best value for contracts let by the District. The policy directs staff to utilize generally accepted methods to acquire competitive pricing to achieve this objective. In support of this policy, the General Manager has implemented the procedure entitled "Public Works Contracting...
R4
1 If the advice of outside counsel confirms these violations, the citycouncil should direct that DOU enterprise funds be reimbursed for future services from non-ratepayer funds.
Response: Unknown
Score: 0
In December of 2004, the District's Board of Directors adopted the policy entitled "Public Works Contracting Policy" (PL - Eng 002) that minimizes no-bid purchasing of all services necessary for the operation and maintenance of the District . The primary purpose of this policy is to provide the District's ratepayers the best value for contracts let by the District. The policy directs staff to utilize generally accepted methods to acquire competitive pricing to achieve this objective. In support of this policy, the General Manager has implemented the procedure entitled "Public Works Contracting...
F5
0 Forthe last several years DOU was directed to allocate $1 million to payfor capital improvements related to private economic development projects. The citydropped the allocation from the FY 2010 budget.
Response: Unknown
Score: 0
An annual report has been filed every year with all regulatory, oversight, indenture, credit rating agencies, etc. District annual reports are also posted on the District's web site. District annual reports are also filed each year with the State Controller's Office and the County of Sacramento.
R5
1 The citycouncil should get an outside legal opinion concerning this practice.
Response: Unknown
Score: 0
1, Sacramento Suburban Water District is permitted by the State of California, Department of Public Health (DPH), Office of Drinking Water. DPH inspects and audits the District typically on a two year basis. This inspection covers numerous administrative functions of the District that pertain to the proper care and safe operation of the utility including the technical, managerial and financial capabilities of the public water system (known as the TMF review). To staff's knowledge, there is no regulation that requires the District to conduct and report a management audit. However, the General M...
R6
1 The citycouncil should clarify, in writing, its expectations regarding compliance with all laws and convey this policystatement to city staff and to the public. 14 7.0 Response Requirements Penal Code sections 933 and 933.05 require that specific responses to all findings and recommendations contained in this report be submitted to the Presiding Judge of the Sacramento County Superior Court by April 6, 2010, from: · The Sacramento City Council · The Mayor of the City of Sacramento · The City M...
Response: Unknown
Score: 0
The District evaluates all required educational degrees by conducting a background check for all prospective staff that includes education verifications. The class specifications/job descriptions for all positions that require an educational degree specify the degree must be "from an accredited college or university." Prior to promotion or advancement, the same verification process is used if the employee's current position does not require the same level of educational degree. As stated in the Response to