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Conclusions 37

• CL1
  Create a new computer program for the County of Madera Tax Collector’s Office to manage and record the receipt of the TOT taxes from businesses, which would note the date when the payment was received, and the postmark date if mailed. a. If the payment included a late fee, the amount should be listed in a separate field, with an added total paid field to show the total amount paid. b. The computer program should be designed to determine automatically, upon entry of the postmark/date paid, whether the payment is late under the late fee policy. c. This system should automatically generate billing forms and notices of late fees due.
• CL2
  Payments received in the Tax Collector’s Office should be able to maintain, and list umbrella payments for each property when multiple properties are owned, and amount, on the newly created computer program. This should also include the ability to create sub-property listings for businesses owning or managing separate properties, such as management companies with multiple rentals. Each rental property should pay its tax separately.
• CL3
  The daily collection of taxes, in the Tax Collector’s Office, should be processed for deposit daily, rather than the current holdover process.
• CL4
  Revise the RETURN ON TRANSIENT ROOM TAX form to include the name of the business, the name of the owner, address, mailing address, phone number of business if changed line, and note the type of business. The form should include in the OFFICIAL USE ONLY section, a line for the entry of the postmark date from the envelope when mail received.
• CL5
  Recommend that the Madera County Board of Supervisors adopt a resolution for the usage of some of the revenues from the Transient Occupancy Tax to be used for promoting the businesses that pay this tax. An example of this would be creating a website sponsored by the Board of Supervisors, specifically for the listing of businesses which offer lodging in Madera County and pay this Tax.
• CL6
  Recommend that the Tax Collector work with the Auditor, and County Counsel, to determine whether retroactive collections of taxes may be assessed against businesses that have not been paying taxes under the TOT rules. ENTITES TO RESPOND:
• CL7
  Create and implement communications channels between the Auditor/Controller, Tax Collector, and Assessor’s Offices, to allow for accurate determination of each business within the County of Madera, as to the type of business, and to ensure that all businesses are notified each year that they are responsible for certain taxes.
• CL8
  Add new fields to the current business license database program, in order to be able to determine and list businesses by the type of business, not just a category, i.e.: service. This could be done with the addition of a ‘type of business’ entry in the computer database, with a new field of search usage on the County’s Computer systems; i.e.: Bed & Breakfast.
• CL9
  Implement a new business license application form for information to be entered into the County Computer System, which would automatically request the name of business, and owner, as well as type of business, and other relevant information currently built into the current business license applications. 2004 MADERA COUNTY GRAND JURY FINAL REPORT PAGE 25 a. The TOT business license application should also include the number of units of lodging available at the business. b. Consider adding a new computerized self-registration system that could be made available to new business owners at a new business license application window in the Tax Collector’s Office.
• CL10
  Require as part of doing business under the TOT rules, that each business within Madera County provide income verification on the rental income, if requested by the Tax Collector. This should be done yearly, to verify payments are made accurately, rather than the current ‘honor system’ policy.
• CL11
  The 2004 Madera County Grand Jury recommends the immediate cancellation of the contract with the Janitorial Services Company, due to the requirements of cleaning having not been met, per County of Madera, Agreement No. 6603-C-2000, pg.2, subsection 1, paragraph 2.
• CL12
  That the Board of Supervisors bid these services out for contract as individual cleaning contracts, by building, and that all attempt be made to contract to companies, or persons, who live in the area of Eastern Madera County.
• CL13
  That the County of Madera perform reviews, and survey the employees or volunteers of the departments affected, of the cleaning ability of the contracted companies or persons, to ensure compliance with the contracted cleaning schedules, and that this be done at least every sixty (60) days.
• CL14
  Should the County of Madera find substandard performance during the reviews as recommended in item 3, that the County demand performance, and if the contractor fails to perform, then the County shall terminate the contract.
• CL15
  All contracts for Janitorial Services should be done with the stipulation that no contract may be sub- contracted.
• CL16
  All contracts should be done as to ensure that the amount of service provided meet the State of California minimum hourly rates for these services. RESPONSES:
• CL17
  A longer period may have been a more realistic historical measure of the area's ability to sustain this project.
• CL18
  If drought conditions persist, or anyone of the plants sustains another catastrophic failure, the MCWP A would likely become a long-term financial burden to the landowners.
• CL19
  Without insurance coverage, it is uncertain if the MWPCA or the two irrigation districts combined would have the financial capacity to cover the cost of another substantial mechanical failure to the generating plants.
• CL20
  It is not clear whether MCWPA or its two parent irrigation districts will be able to pay the loans when due.
• CL21
  The Grand Jury was favorably impressed during their tour of the Madera County Jail. The Jury recognizes the unique challenges of housing inmates who represent a full range of security issues on a limited budget. The facilities were clean and well maintained and the staff exhibited professionalism and commitment to serving the community. ENTITIES TO RESPOND: NONE PAG E 1 0 2004 MADERA COUNTY GRAND JURY FINAL REPORT Final Report on The Office of The City Attorney City of Madera Hiring Policy INTRODUCTION The 2004 Madera County Grand Jury was asked to investigate the hiring policy of the Office of the City Attorney of the City of Madera. The Foreman was given a complaint suggesting that a particular hiring incident in 2003 had an appearance of impropriety and/or nepotism.
• CL22
  The 2004 Madera County Grand Jury found that the hiring of a new Deputy City Attorney without going through a posting and interview process was understandable due to the necessity to fill the position quickly. The outward appearance of this situation caused many within the community to view this hiring as an unfair hiring practice. Though this hiring was done quickly due to understaffing at the City Attorney's Office, it might have been better if the hiring had been done with a formal posting and interview process. With the changes currently being made to the City's hiring policies, it is believed that the City of Madera has moved forward and will be better positioned to insure that hiring of any staff be done with less appearance of impropriety.
• CL23
  The 2004 Madera County Grand Jury tour of the Valley State Prison for Women showed the prison facility to have a pleasant appearance, despite the overcrowding, and the buildings to be modern and well tended. There has never been an escape from Valley State Prison for Women. Recommendations: None Responses Required: None Required 2004 MADERA COUNTY GRAND JURY FINAL REPORT PAGE 23 2004 Madera County Grand Jury PO Box 534 Madera, California 93639-0534 (559) 662-0946 Final Report On The Transient Occupancy Tax For Madera County Or Madera Tourists Sleep Cheap, Residents Want Sleep, Too! INTRODUCTION The 2004 Madera County Grand Jury received a complaint that the County Tax Collector’s Office had not sent a paid receipt for the Transient Occupancy Tax (TOT), which had been paid, but not noted on the County’s Tax Collection Information Sheet in the Tax Collector’s Office. After a review of this complaint, by the entire Grand Jury, the County Committee visited the Tax Collector’s Office to determine if the payment had been noted, and if a receipt had been sent to the business owner. Upon review, it was determined that the receipt had recently been sent to the owner; however, the method of payments, collection, recording, and depositing of TOT payments drew more questions than answers. The 2004 Madera County Grand Jury determined that a review of this tax, and its collection process was warranted. The investigation that followed led the Grand Jury through many different departments, and to many different answers. The Grand Jury learned that although the County of Madera handled most taxes in its computer system, this particular tax was recorded by hand. Furthermore, the payment of the tax was on the ‘honor system’, and it was left up to the businesses themselves to report and submit the tax.
• CL24
  The crime incidents at VSPW are confidential, and are not published in this Grand Jury Final Report. However, the request for information assistance is considered a Grand Jury duty, and is noted herein, as a matter of public record. RECOMMENDATIONS: None RESPONSES: Warden, Valley State Prison for Women, Chowchilla, CA PAG E 4 4 2004 MADERA COUNTY GRAND JURY FINAL REPORT 2004 Madera County Grand Jury P.O. Box 534 Madera, California 93639-0534 (559) 662-0946 The 2004 Madera County Grand Jury Final Report on The Chukchansi Indian Casino Gambler’s Anonymous Payments Date: Sept 20,2004 To: 2004 Madera County Grand Jury From: 2004 Madera County Grand Jury Committee on Special Districts & Issues Subject: Final Report on the Payment of Gamblers Anonymous Funds by the Chukchansi Indians Tribe, dba: Chuckchansi Indian Casino The Madera Grand Jury received an inquiry regarding the Chukchansi Indian Casino, from a member of the Madera County Mental Health Board. The issue was the status of the required payment of the $15,000.00 per-year payment to the Gamblers Anonymous Fund. Two members of the 2004 Madera County Grand Jury checked with County Administration Office and the Auditors Office. We found that the tribe had been billed within the prior two weeks. After two weeks to give time for the appropriate payment, the Grand Jury learned that the payment had been received, in the amount of $30,000.00. We found no failure to comply, as the tribe paid the amount in a timely manner. Submitted, 2004 Madera County Grand Jury Committee on Special Districts and Issues 2004 MADERA COUNTY GRAND JURY FINAL REPORT PAGE 45 2004 Madera County Grand Jury P.O. Box 534 Madera, California 93639-0534 (559) 662-0946 The 2004 Madera County Grand Jury Final Report On the City of Chowchilla Police Department and Jail INTRODUCTION Members of the Madera County Grand Jury toured the Chowchilla Police Department at 122 Trinity Avenue, Chowchilla California, on July 14, 2004, pursuant to §919(a) of the California Penal Code to, “…inquire as to county prisons.”
• CL25
  The Grand Jury found the condition of the jail to be excellent and the management to be professional. The now completed renovation to the jail is clean and well organized with efficient use of space. The Jury is especially impressed that such a small city with limited resources has performed so well. With so many cities reducing city services due to budgetary constraints exacerbated by State budget issues, it is important to note the City of Chowchilla’s commitment to providing for it’s long-term needs while still providing the basic services that have been cut or reduced by other cities and communities.
• CL26
  The 2004 Madera County Grand Jury found the Madera County Juvenile Detention Facility to be very clean, well run and maintained. The safety and care of the detainees seemed to be a high priority for all of the staff. The facility is under-staffed by eight positions. The Superintendent is to be commended for the high standards at the facility.
• CL27
  The inmates appear to be well provided for and the staff and administration appears to perform their duties in a professional manner. The grounds of the facility are very well maintained.
• CL28
  The Fire Department is responsive to the needs of the County and its population. The Fire Chief maintains strict discipline over the inmate firefighters. With the assistance of the Captains, the Fire Department ensures that responses that are requested of the CCWF Fire Department are handled in a professional and immediate manner. During the tour, the inmate firefighters showed the Grand Jury their proficiency with the equipment. The Grand Jury commends the inmates for their dedication and the duties they perform. These firefighters are often found fighting wildfires side-by-side with firefighters from other locations throughout California.
• CL29
  After continuing mediation by members of the 2004 Grand Jury, SIU and IEVS have developed a new set of protocols and training that they feel will bring the departments together to overcome their differences. The Grand Jury finds that this function should have been accomplished by management and should never have become the job of the Grand Jury.
• CL30
  The antiquated space at the Government Center for the Sheriff’s Station is used efficiently. The Sheriff and his staff should be commended for the job they do with the limited number of personnel. Currently, the staffing requirements at the Bass Lake Station is under-staffed by three positions. The budget of the Sheriff’s Department appears in need of additional funds.
• CL31
  The letter that accompanied the materials, that were received based on the documentation previously requested by the Madera County Grand Jury, informed the Grand Jury about a new program that should help in solving the problem of finding rental properties and collecting the revenues for the rental business license fee. The letter mentioned the Local Government Sharing Program (AB63). This program allows any city in the State of California to request a listing of any resident filing a tax return as a resident of that city that contains a Schedule C. This information will be cross-referenced with the business license database. Individuals not licensed by the City of Madera will receive a notice of violation and have a specified amount of time to correct the violation or prove that they do not do business within the City Limits. This allows the City of Madera to be sure that they are collecting Business License fees for all City of Madera businesses that also California State tax forms. The City of Madera signed a sharing agreement with the Franchise Tax Board, under AB63, on May 20, 2004. The City of Madera is to receive its first disc in January 2005. Finally, in December of 2004, another cross-reference is scheduled with the County of Madera database, which will cover rental business licenses. The last cross-reference using the County property tax database was done in January 2003. The Finance Director did not mention this during our June meeting. The Madera County Grand Jury commends the City of Madera for initiating the use of recent technology in solving revenue collection problems.
• CL32
  In order to retain the $45,000 matching funds provided by the City of Madera, the winning contractor must break ground no later than February 11, 2005. There is no reason to delay the construction of this project. The County of Madera has been in control of the funds of the Roberta Wills Trust for twenty years. Due to increased costs associated with building in today’s economic environment, the cost to build this expansion may have increased beyond the level of the Trust’s ability to complete. Once again, The County of Madera, through the Engineering Department, has managed to delay the expansion of the Animal Shelter, with 20 years of indifference. These delays have resulted in the continued growth of animal populations without the controls in place to deal with them. Due to these delays, the Roberta J. Wills’ Trust Funds no longer have the ability to build and complete the expansion of the Animal Shelter as originally conceived by the Advisory Board. Dogs and cats are and will continue to suffer due to this negligence.
• CL33
  That the unsurfaced portions of Road 620 do not properly provide for safe travel.
• CL34
  As the funding shortage is awaiting resolution in the Courts, the current Grand Jury must defer final comment on the case until that action is resolved. It is hoped that the Madera County Superintendent will continue to support and expedite the accounts reconciliation and that this situation will be brought to current and that finally this matter can be laid to rest. As was stated by the Director of Business and Administrative Services for Madera County, they are currently exploring the ability to reach a decision and resolution either through mediation or arbitration in order to expedite this matter. This is hoped to happen in early, 2005.
• CL35
  The Grand Jury finds that while the Juvenile Correctional Camp is in an impressive facility with a highly professional and dedicated staff, the program has been rendered ineffectual by staff cuts.
• CL36
  The Madera County Grand Jury finds that The Madera County Department of Social Services has not established or maintained a line of communication with the ICWA representatives.
• CL37
  The Grand Jury concludes that the Superintendent misused his position to circumvent the Yosemite Union High School District policies in favor of this student, for application and acceptance to college.

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.