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Findings and Recommendations 12 findings
F01
The Grand Jury did not find any evidence that the agendas were posted late or inadequately worded.
No recommendations for this finding
F02
The phrase starting with “Consideration of…” in the two agenda items was consistent with other Current Business Items where a vote was taken
No recommendations for this finding
F03
The Grand Jury determined that, given the circumstances, three of the Board members having prior knowledge of the Health Care Benefit agenda item did not constitute collective concurrence or a Brown Act violation. Medical Benefits Fact: About 50% of the California Water agencies offer medical benefits to Directors. Fact: The total monthly premium for health care benefits for all Directors and their dependents was $5,472.58 in December 2009 which amounts to a $65,671 annualized cost.
No recommendations for this finding
F04
The adoption of health care benefits for members of the Board is a legitimate business expense. Legal Expenses Fact: Legal expenses increased from approximately $47,000 in FY 2005-06 to $220,000 in FY 2007-08.
No recommendations for this finding
F05
The 364% increase in legal expenses was adequately explained. Conflict of Interest Fact: There was a concern that there could be (or could have been) conflicts of interest on the part of some District employees and some District contractors. Fact: The State Fair Political Practices Act requires consultants to government agencies to file a Statement of Economic Interests (Form 700), unless the agency’s chief executive determines that such filing is not required.
No recommendations for this finding
F06
No current conflict of interest situations were found.
No recommendations for this finding
F07
None of the District’s consultants have filed a Form 700 since 2007 and the General Manager’s written determination was not made until January 2010. Public Input Fact: The ability for the public to testify on both agenda and non-agenda items at an open meeting of a governmental body is required under the Brown Act.
No recommendations for this finding
F08
No restriction on public discussion of agenda items was found.
No recommendations for this finding
F09
The limit of three minutes per speaker on non-agenda public comment was found to be consistent with the practice of other governmental agencies, such as the San Diego County Board of Supervisors, San Diego Association of Governments, and the San Diego City Council. Reserve Funds Fact: A Grand Jury audit reviewed and analyzed the Borrego Water District’s (District’s) audited financial statements from FY 2004-05 through FY 2008-09 and made comparisons with several other water districts. Fact: The District currently has unrestricted total reserves of $5,385,891.
No recommendations for this finding
F10
All the reserves of the compared water districts are unrestricted, and the District’s amount of reserve funds ranked fourth out of the five districts compared. Audio Recordings Fact: Audio recordings of all public meetings used to be held for five years. This policy was changed at the Board meeting of February 13, 2008, when audio recordings retention was changed to a minimum of 30 days in compliance with the Brown Act minimum requirements. Fact: Many residents do not live in Borrego Springs year-round; rather, they are seasonal or part time residents.
No recommendations for this finding
F11
A longer retention time would provide additional time for all residents to inspect, or obtain a copy of, the audio recordings and would be in the best interests of the residents. District Auditor Fact: The Sarbanes-Oxley Act of 2002 reformed auditing standards for private corporations. Fact: The Sarbanes-Oxley Act requires private corporations to change principal auditors every five years. Fact: The District has used the same auditing firm for fifteen years.
Related Recommendations (1)
10-12
Page 7
Increase the retention time for audio recordings of all public meetings
F12
Many governmental entities, including the City of San Diego, have voluntarily adopted the Sarbanes-Oxley standards as best practice.
Related Recommendations (1)
10-15
Page 7
Change the auditing firm at a maximum of every five years, as a
Additional Recommendations 2
These recommendations are not explicitly linked to specific findings.
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10-13Page 7Assure that the District's financial records are available to any citizen
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10-14Page 7Develop internal control procedures to ensure that all employees,
Agency Responses 1
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.