Cosumnes Community Services District Cosumnes Administrative Services Department*

R1

CCSD should educate its residents about the requirements and discretions it has with regard to the Quimby fees which it collects. CCSD should have open discussions about Quimby fees and dedications with its constituents by June 30, 2020. Response: This recommendation has not yet been implemented but will be implemented by June 30, 2020. The CCSD provides monthly educational workshops for its constituents on park maintenance and Landscape and Lighting (L&L) fees. The CCSD is incorporating information about how Quimby fees are collected into this monthly educational workshop.

R2

CCSD should inform its residents what CCSD intends to do with the Sheldon Estates II Quimby fees if the vote on the overlay district fails, at the first Board meeting following the vote. <b>Response:</b> This recommendation will not be implemented because it is not warranted. <b>Community Services District</b> <b>Enriching Community Saving Lives</b> CCSD Response to 2018-2019 Grand Jury Report Sheldon Estates II Quimby fees are committed for the construction of Phase 2 of MacDonald Park. However, MacDonald Park has not yet been constructed because there were insufficient funds in the L&L benefit zone that overlays MacDonald Park and provides maintenance funding for the park. On June 19, 2019, the CCSD Board conducted a public hearing to tabulate votes on a proposed special benefit assessment for a new benefit zone (Benefit Zone 19 Camden Estates & Camden Pointe Improvement District), which will overlay Benefit Zone 3 and provide additional funding for the maintenance of Phase 2 of MacDonald Park. The assessment received more than 50 percent of the weighted votes in favor and the Board subsequently adopted a resolution to begin the process of restoring landscape maintenance services and completing Phase 2 of MacDonald Park. Construction on Phase 2 of MacDonald Park is scheduled for August/September, 2020.

R3

CCSD should establish an accounting system which specifically tracks each Quimby fee collected from a developer and how that money is spent. This should be by June 30, 2020. Response: This recommendation has not yet been implemented but will be implemented by June 30, 2020. CCSD records reflect that since 2006 the CCSD has prepared a five-year parks and recreation department capital improvement plan (CIP). The current five-year CIP for 2019-2024, which is attached hereto as Attachment "A," details the various funding sources for the CCSD's parks, including Quimby Act Fees (see pages 14 and 21). The CIP also provides a summary of all CCSD projects funded by Quimby Act Fees (see ) and the project description and budget for all pending or future park developments (see pages 37-72). Currently, the CCSD tracks Quimby fees paid into each neighborhood, which aligns with the CCSD's L&L Benefit Zones. While the CCSD records when Quimby fees are collected from each developer, these fees are placed in the neighborhood account and that account is committed through the CIP. The CCSD recently hired a Chief Administrative Officer, who will also serve as the CCSD's District Treasurer and Chief Financial Officer. His start date is anticipated to be October 23, 2019. One of his first responsibilities will be to analyze and further implement a process to achieve this

R4

CCSD should make a good faith and thorough effort, by June 30, 2020, to identify and recreate the records of collected but unspent Quimby Act funds that were lost due to the 2015 fire and inform its constituents of that effort. Response: This recommendation has been partially implemented and will be completed by June 30, 2020. Regarding the CCSD's efforts to identify and recreate the records of collected but unspent Quimby Act funds that were lost in the 2015 fire, the CCSD hired Belfor Property Restoration, a restoration company, pursuant to an agreement dated February 20, 2015, to salvage and scan all physical documents recovered from the 2015 fire. There was significant water damage and many of the documents were potentially contaminated with Environmental Health and Safety (EHS) hazards. The contractor has completed salvaging and scanning as many documents as the CCSD could recover. All records are now digitally stored, including the salvaged documents. Regarding the CCSD's efforts to inform its constituents of its efforts to identify and recreate records lost in the 2015 fire, the CCSD has an online public records act request https://www.yourcsd.com/FormCenter/Board-of-Directors-4/Public-Records- form: The CCSD will include information on this page notifying Request-Form-44. constituents that documents from before 2015 that were stored at the CCSD's administration building may not be available due to the 2015 fire. Please do not hesitate to contact me at [email protected] if you have any questions. Sincerely, Gil a albiani Gil Albiani Board President Becky Castaneda, Grand Jury Coordinator: [email protected] CC: Community Services District <b>Enriching Community Saving Lives</b>