San Mateo County Grand Jury
• 2009-2010
Charter Amendment Changing the San Mateo County Controller and Treasurer-Tax Collector elected offices to
⚠️ 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 12 findings
F1
Any change in combining the elected positions of the Controller and Treasurer-Tax Collector and/or making them appointed requires a charter amendment.
No recommendations for this finding
F2
Since 1982 governmental elections in fifteen California counties authorized the transition from elected Controller and Treasurer-Tax Collector positions to an appointed finance position reporting to the County Manager resulting in improved efficiencies.
No recommendations for this finding
F3
There are conflicting views regarding a potential charter amendment making the Controller and Treasurer -Tax Collector into an appointed Chief Financial Officer position.
No recommendations for this finding
F4
Restructuring of the Controller and Treasurer-Tax Collector Departments would likely result in annual cost savings however further analysis is required.
No recommendations for this finding
F5
Witnesses suggested that appointed positions allow for greater professional, technical and managerial expertise.
No recommendations for this finding
F6
Witnesses suggested that appointed positions allow for the potential of greater accountability to the Board of Supervisors through the County Manager.
No recommendations for this finding
F7
While the elected positions are accountable to the public there is no concrete mechanism for the electorate to effectively evaluate the professional, technical and managerial expertise of the elected officials.
No recommendations for this finding
F8
Detailed professional qualifications are specified in the Government Code for the Controller position.
No recommendations for this finding
F9
Current qualifications for the office of Treasurer -Tax Collector are minimal. The Board of Supervisors recently adopted the more stringent qualifications set forth in the Government Code, which will be effective for the term commencing in 2015.
Related Recommendations (7)
R1
The person possesses a valid certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant or as a public accountant.
R2
The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, a private firm, or a nonprofit organization, dealing with similar fiscal responsibilities, for a continuous period of not less than three years.
R3
The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional internal auditor, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
R4
The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than three years.
R5
Any person serving in the capacity of county auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subdivision (b), for each two- year period, beginning January 1, 1998, and completing at least 10 hours in each year of the two-year period. At least 20 of the 40 hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.
R6
Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.
R7
With respect to a county auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section. 8
F10
The current recruiting process for other senior appointed managerial positions in the County includes thorough analysis of the requirements and professional skills needed for the position, a broad search process for the most qualified candidates and a thorough vetting of the candidates’ background, experience and suitability for the position.
No recommendations for this finding
F11
Although the elected Controller and Treasurer-Tax Collector provide annual goals and objectives in the budget that are in concert with the broader goals and objectives of the County, they are not held accountable to the professional performance standards mandated of other department heads. Conclusions The 2009-2010 San Mateo County Civil Grand Jury concludes that:
No recommendations for this finding
F12
The Grand Jury believes the residents of San Mateo County would be best served by a single County finance department, led by a Chief Financial Officer who is appointed by the County Manager, with ratification of the appointment by the County Board of Supervisors, and reporting to the County Manager. While the Grand Jury believes the single appointed CFO model would be most cost effective and operationally efficient for the residents of San Mateo County, we will leave it to the Charter Review Committee to consider other organizational models, such as separately appointed department heads reporting to the County Manager, if they wish.
No recommendations for this finding
Conclusions 12
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CL1 Page 6The Grand Jury believes the residents of San Mateo County would be best served by a single County finance department, led by a Chief Financial Officer who is appointed by the County Manager, with ratification of the appointment by the County Board of Supervisors, and reporting to the County Manager. 6 While the Grand Jury believes the single appointed CFO model would be most cost effective and operationally efficient for the residents of San Mateo County, we will leave it to the Charter Review Committee to consider other organizational models, such as separately appointed department heads reporting to the County Manager, if they wish.
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CL2 Page 6The current structure of directly elected Controller and Treasurer-Tax Collector officials does not reflect the trend toward increased integration of financial services and the streamlining of modern county and city organizations, nor does it allow for greater accountability.
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CL3 Page 6The twelve California counties that have already implemented the office of Chief Financial Officer reflect current financial best practices.
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CL4 Page 6These highly technical jobs do not lend themselves to oversight directly by the public/electorate. Appointment of this highly technical and managerial position creates a mechanism to obtain the most qualified professionals through job specifications and professional standards, thus providing a wider avenue to attract candidates through broad searches.
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CL5 Page 6The electoral process is not the most practical way to ensure that the best-qualified person is selected for this complex role requiring a high degree of technical ability.
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CL6 Page 6An appointed Chief Financial Officer would result in greater integration with other county functions and improve the overall team approach to county management.
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CL7 Page 6While an appointed Chief Financial Officer candidate will undergo a thorough recruitment, selection and vetting process to ensure the most qualified candidate is selected for the position, elected officers do not receive the same level of professional scrutiny and vetting required of an appointed candidate for a Chief Financial Officer position.
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CL8 Page 6Complicated economic times require investment strategies and expertise that may not be possessed by candidates running for elected office.
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CL9 Page 6Reporting to the Board of Supervisors through the County Manager provides for more professional evaluation of the effectiveness of the Chief Financial Officer position in achieving annual professional and departmental goals and objectives than is currently possible with elected Controller and Treasurer-Tax Collector elected officials.
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CL10 Page 5Restructuring of the Controller and Treasurer-Tax Collector Departments into a single department under the direction of an appointed Chief Financial Officer position should provide improved efficiencies and better service to the public and other local agencies. At the same time it will increase the role and responsibilities of the County Manager.
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CL11 Page 6In these difficult economic times, streamlining the County’s organizational structure through the consolidation of the Controller and Treasurer-Tax Collector departments is financially appropriate.
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CL12 Page 6A qualified appointed professional Chief Financial Officer would have appropriate investment expertise and be held accountable by the Board and County management.
No Responses Found 3
Government entities assigned to respond to this report. No response documents have been linked in our database.
San Mateo County Auditor-Controller
Elected County Office
San Mateo County Board of Supervisors
Elected County Office
San Mateo County Treasurer-Tax Collector
Elected County Office