San Mateo County Grand Jury
• 2013-2014
What is the Price of Dysfunction? The San Mateo County Harbor District Summary | Background | Methodology | Discussion
⚠️ 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
The Local Agency Formation Commission recommended dissolution of the Harbor District in 2006 with the County identified as the successor agency. The Grand Juries of 1990 and 1991 also recommended dissolution.
Related Recommendations (1)
R1
The Local Agency Formation Commission will initiate a service review of the Harbor District
F2
The District’s financial reporting meets the Governmental Accounting Standards Board requirements.70
Related Recommendations (1)
R2
The County Board of Supervisors will begin the process of dissolution of the Harbor District
F3
Commissioners are not receiving timely and adequately detailed financial reporting to support fully informed decisions.
Related Recommendations (1)
R3
The Harbor District will commence study, by September 1, 2014, of the Santa Cruz Port District as a model for financial planning and reporting to provide clarity to enterprise/non- enterprise revenue and expense categories.
F4
Committees, both standing and ad hoc, are not consistently formed nor do they meet with any regularity.
Related Recommendations (1)
R4
The Harbor District will develop a plan to eliminate the use of property tax revenue for offsetting enterprise losses
F5
Potential successor agencies exist which could reasonably assume all or some of the District’s current responsibilities.
Related Recommendations (1)
R5
The Harbor District will standardize detailed quarterly financial reporting at commission meetings
F6
The District consistently requires tax dollars to offset operating losses. 65 http://www.smdailyjournal.com/articles/lnews/2014-06-06/harbor-district-dips-into-reserves-budget-reveals-need-to-draw-on- 2m-to-cover-expenses/1776425124495.html 66 http://www.sanmateocourt.org/documents/grand_jury/2013/web_transparency.pdf 67 The SDLF was created in 1999 and defines itself as “a 501(c)(3) organization formed to provide educational opportunities to special district officials and employees to enhance service to the public provided by special districts in California.” The sister organization of the SDLF is the California Special Districts Association (CSDA). The CSDA has been in existence since 1969 to “promote good governance and improve core local services through professional development, advocacy, and other services for all types of independent special districts.” The SDLF can be found at www.sdlf.org. 68 http://www.sdlf.org/#!recognitions/c309 69 http://www.sdlf.org/#!sda-certification/ctzx 70 www.gasb.org and www.gfoa.org
Related Recommendations (1)
R6
The Harbor District will identify a successor agency to assume control of the West Trail
F7
Operating losses for the last 5 fiscal years are approximately $18.3 million.71
Related Recommendations (1)
R7
The Harbor District will explore transferring or cost-sharing, with the City of Half Moon Bay, the co-sponsorship with the Army Corps of Engineers of the Surfer’s Beach dredging operation
F8
The District holds long-term assets that have not been revenue producing.
Related Recommendations (1)
R8
The Harbor District will continue to seek interested parties to acquire non-revenue producing surplus properties.
F9
At least 10 separate cities, towns, and special districts within the County have applied for detachment from the Harbor District.
Related Recommendations (1)
R9
The Harbor District will explore the outsourcing of management of all commercial real properties to a real estate management firm
F10
The District infrequently performs lease analyses and price/rate benchmarking.
Related Recommendations (1)
R10
As soon as possible after the November 2014 Harbor Commissioner elections, the Harbor District will form standing and appropriate ad hoc committees, which meet regularly.
F11
The District has been operating on a 23-year old Pillar Point Harbor master plan.
Related Recommendations (1)
R11
Harbor District commissioners and general manager will earn Special District Leadership Foundation certifications by July 1, 2015. District audited financial statements for fiscal years 2008-2013
F12
The Santa Cruz Port District successfully weaned itself from the use of any property tax revenues while continuing to provide non-enterprise services and balancing its budget.
No recommendations for this finding
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
San Mateo County Board of Supervisors
Elected County Office