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Findings and Recommendations 13 findings
F1
The Consolidated ER does not show the ratio or calculation to determine the special and general assessment for each LLAD.
Related Recommendations (1)
R1
The Board of Directors should require the ERs for each LLAD to include: • The defined calculation for the special and general benefit using each LLAD’s unique boundaries; • An itemized list of improvements; • Readable boundary maps (for each LLAD) that easily determine the boundaries; • Deferred maintenance projects for the next year; • Usage surveys for LLADs to review/adjust the public-at-large component of the general benefit calculation; and • Recalculation of the Benefit to Property Outside the Assessment amount to eliminate the 50% reductions. These updates are to be completed with the FY 2023-2024 Final Engineer’s Report.
F2
The Consolidated ER does not properly use the service radius to determine the special and general assessment for each LLAD.
Related Recommendations (1)
R1
The Board of Directors should require the ERs for each LLAD to include: • The defined calculation for the special and general benefit using each LLAD’s unique boundaries; • An itemized list of improvements; • Readable boundary maps (for each LLAD) that easily determine the boundaries; • Deferred maintenance projects for the next year; • Usage surveys for LLADs to review/adjust the public-at-large component of the general benefit calculation; and • Recalculation of the Benefit to Property Outside the Assessment amount to eliminate the 50% reductions. These updates are to be completed with the FY 2023-2024 Final Engineer’s Report.
F3
The ERs are incomplete and lack the required information for improvements and do not list upcoming major maintenance projects for each LLAD.
Related Recommendations (1)
R1
The Board of Directors should require the ERs for each LLAD to include: • The defined calculation for the special and general benefit using each LLAD’s unique boundaries; • An itemized list of improvements; • Readable boundary maps (for each LLAD) that easily determine the boundaries; • Deferred maintenance projects for the next year; • Usage surveys for LLADs to review/adjust the public-at-large component of the general benefit calculation; and • Recalculation of the Benefit to Property Outside the Assessment amount to eliminate the 50% reductions. These updates are to be completed with the FY 2023-2024 Final Engineer’s Report.
F4
Periodic surveys regarding park usage have not been conducted to determine if the special versus general benefit calculation for each LLAD is correct.
Related Recommendations (1)
R1
The Board of Directors should require the ERs for each LLAD to include: • The defined calculation for the special and general benefit using each LLAD’s unique boundaries; • An itemized list of improvements; • Readable boundary maps (for each LLAD) that easily determine the boundaries; • Deferred maintenance projects for the next year; • Usage surveys for LLADs to review/adjust the public-at-large component of the general benefit calculation; and • Recalculation of the Benefit to Property Outside the Assessment amount to eliminate the 50% reductions. These updates are to be completed with the FY 2023-2024 Final Engineer’s Report.
F5
Heritage Park in the Carson Creek LLAD #39 has not been accepted by the EDH CSD, yet assessments have been collected and the maximum assessment has increased every year since FY 2015-2016.
Related Recommendations (2)
R2
The EDH CSD should utilize the Carson Creek LLAD #39 deferred maintenance reserve to fund the approved assessment refund for FY 2021-2022. This should be completed
R3
The EDH CSD should recalculate the maximum assessment for Carson Creek LLAD #39 using the current number of benefit units. This recalculation should be completed
F6
There were differences found between the EDH CSD assessment file sent to the County Auditor-Controller and the property tax statements for Carson Creek LLAD #39 for FY 2019-2020 and FY 2020-2021.
Related Recommendations (1)
R4
The EDH CSD should contract with an outside consulting firm to develop and implement a quality control process to ensure the annual assessment file sent to the County Auditor-Controller’s Office is correct. This quality control process should be in place
F7
The EDH CSD does not transfer the general benefit amount specified in the ER to the LLADs.
Related Recommendations (1)
R5
The EDH CSD should transfer the general benefit amount as calculated in the ER to the underlying LLAD.
F8
The LLADs do not receive credit for rental income for the usage of their improvements, and thus, the ER does not use the rental income in its assessment calculation.
Related Recommendations (1)
R6
The EDH CSD should change its internal processes and begin crediting rental income to the LLAD that generated the income. This should be completed by December 31, 2022. June 30, 2022 EDH CSD Management of the Landscape
F9
The EDH CSD contracted with Zuri Alliance to outsource contract services that will impact LLAD assessments.
Related Recommendations (1)
R7
The EDH CSD should provide the LLADs with more details on the financial effect the Zuri Alliance Consolidated Services agreement will have on their LLAD assessments. This should be completed
F10
The LLAD parcel owners’ complaint and assessment appeals process is unclear.
Related Recommendations (1)
R8
The EDH CSD should create and publicize policies and procedures, including timeframes and record-keeping requirements, in one accessible online location, to address assessment complaints and appeals. These policies and procedures should be completed and publicized
F11
The EDH CSD created a webpage for LLADs; however, all of the information concerning LLADs is not consolidated on this page.
No recommendations for this finding
F12
There is an inherent conflict that exists between EDH CSD and the LLADs.
No recommendations for this finding
F13
The LLAD parcel owners do not have an LLAD Advisory Committee to represent their interests. June 30, 2022 EDH CSD Management of the Landscape
Related Recommendations (1)
R9
The EDH CSD should form an LLAD Advisory Committee with LLAD parcel owners to foster a productive environment between the EDH CSD and the LLADs. This LLAD Advisory Committee would provide input to park plans, financial plans, and ERs and be established