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Extracted from Consolidated Report

This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.

Madera County Grand Jury • 2004-2005

Funding and Bank Reconciliation Discrepancy Page

Published: December 31, 2004 194 pages Consolidated Report

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⚠️ 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 11 findings

Create and implement communications channels between the Auditor/Controller, Tax Collector, and Assessor’s Offices, to allow for accurate determination of each business within the County of Madera, as to the type of business, and to ensure that all businesses are notified each year that they are responsible for certain taxes.

Add new fields to the current business license database program, in order to be able to determine and list businesses by the type of business, not just a category, i.e.: service. This could be done with the addition of a ‘type of business’ entry in the computer database, with a new field of search usage on the County’s Computer systems; i.e.: Bed & Breakfast.

Implement a new business license application form for information to be entered into the County Computer System, which would automatically request the name of business, and owner, as well as type of business, and other relevant information currently built into the current business license applications. 2004 MADERA COUNTY GRAND JURY FINAL REPORT a. The TOT business license application should also include the number of units of lodging available at the business. b. Consider adding a new computerized self-registration system that could be made available to new business owners at a new business license application window in the Tax Collector’s Office.

Create a new computer program for the County of Madera Tax Collector’s Office to manage and record the receipt of the TOT taxes from businesses, which would note the date when the payment was received, and the postmark date if mailed. a. If the payment included a late fee, the amount should be listed in a separate field, with an added total paid field to show the total amount paid. b. The computer program should be designed to determine automatically, upon entry of the postmark/date paid, whether the payment is late under the late fee policy. c. This system should automatically generate billing forms and notices of late fees due.

Payments received in the Tax Collector’s Office should be able to maintain, and list umbrella payments for each property when multiple properties are owned, and amount, on the newly created computer program. This should also include the ability to create sub-property listings for businesses owning or managing separate properties, such as management companies with multiple rentals. Each rental property should pay its tax separately.

Require as part of doing business under the TOT rules, that each business within Madera County provide income verification on the rental income, if requested by the Tax Collector. This should be done yearly, to verify payments are made accurately, rather than the current ‘honor system’ policy.

The daily collection of taxes, in the Tax Collector’s Office, should be processed for deposit daily, rather than the current holdover process.

Revise the RETURN ON TRANSIENT ROOM TAX form to include the name of the business, the name of the owner, address, mailing address, phone number of business if changed line, and note the type of business. The form should include in the OFFICIAL USE ONLY section, a line for the entry of the postmark date from the envelope when mail received.

Recommend that the Madera County Board of Supervisors adopt a resolution for the usage of some of the revenues from the Transient Occupancy Tax to be used for promoting the businesses that pay this tax. An example of this would be creating a website sponsored by the Board of Supervisors, specifically for the listing of businesses which offer lodging in Madera County and pay this Tax.

F10

Recommend that the Tax Collector work with the Auditor, and County Counsel, to determine whether retroactive collections of taxes may be assessed against businesses that have not been paying taxes under the TOT rules. ENTITES TO RESPOND:

F11

According to Board minutes of the MCWPA, options to solve the authority's problems are: (1) refinance their debts, (2) sell the generating units, (3) default on current debts, or (4) fund the deficiencies from other sources. CONCLUSIONS

Recommendations 10

R1

The Grand Jury recommends that the Chowchilla Police Department procure a LiveScan fingerprint system. The Jury is concerned that the City of Chowchilla is not taking advantage of current technology and may miss opportunities to contribute to the safety of the community at this time of heightened security awareness. The LiveScan system may in the long-term provide additional savings by reducing the cost to the Police Department for the processing of fingerprints manually. ENTITIES TO RESPOND 1. Madera County Board of Supervisors 2. City of Chowchilla Chief of Police 3. Chowchilla City Council 2004 MADERA COUNTY GRAND JURY FINAL REPORT 2004 Madera County Grand Jury P.O. Box 534 Madera, California 93639-0534 (559) 662-0946 The 2004 Madera County Grand Jury Tour of The Madera County Juvenile Detention Facility
R2

Prior to beginning recruitment for an at will position, the City Administrator shall review the job description for the job classification and the potential pool of candidates currently employed by the City. Based on the knowledge, skills, and abilities required for the position, the City Administrator will make a determination of whether the recruitment for the position will be open (open to all who meet the specified qualifications) or closed (open only to those qualified candidates currently employed by the City of Madera). For those at will positions that the Madera Municipal Code provides that the City Council 2004 MADERA COUNTY GRAND JURY FINAL REPORT is the appointing authority, the City Administrator shall make a recommendation to the City Council regarding an open or closed recruitment. The City Council shall then make that determination.
R3

In either case, the period of time provided for the recruitment process will be determined by the City Administrator or his designee. At the close of the recruitment period, the City Administrator or his designee shall review the pool of candidates, determine those who, among those candidates who meet the minimum qualifications, are most qualified for the position, and invite them for an interview with an oral board. Unless authorized by the City Administrator, the number of candidates invited to the oral board shall be no less than three.
R4

The oral board shall consist of at least one professional external to the City organization, one member of the City staff, and one person who is a resident of Madera but not an employee or elected official of the City. The oral board shall examine the candidates based on those factors determined to constitute the merit and fitness for the position. At a minimum, these factors shall include the skills, knowledge and abilities described in the job description. The oral board shall rank the candidates based on the criteria the City Administrator or his designee provide. The City Administrator, City Council, or its designee, for Council designated appointments, shall interview at a minimum the top three ranked candidates. Additional candidates may be interviewed if it is determined the City's interests are served by interviewing a greater number of candidates.
R5

A conditional offer of employment for an at will position shall be made only by the City Administrator or his designee for those positions that the Madera Municipal Code designates as being hired by the City Administrator. Offers of conditional employment for Council appointed at will positions shall be made only by the City Council.
R6

Following a conditional offer of employment, candidates will be subject to the City's hiring practices which include medical evaluation, drug screen, background check, Department of Justice fingerprint check, and any other pre-employment PAG E 1 6 2004 MADERA COUNTY GRAND JURY FINAL REPORT screening tools the City Administrator or his designee deems necessary.
R7

Exceptions to this policy may be approved on a case-by-case basis only upon the approval of the City Administrator or City Council. 2004 MADERA COUNTY GRAND JURY FINAL REPORT PAG E 1 8 2004 MADERA COUNTY GRAND JURY FINAL REPORT 2004 MADERA COUNTY GRAND JURY FINAL REPORT November 4, 2004 2004 Madera Grand Jury P.O. Box 534 Madera, CA 93639-0534 Re: Combined Response To Grand Jury From City Council and City Attorney, City of Madera Dear Grand Jury Members, Thank you for the opportunity to respond to the report prepared by the 2004 Grand Jury. Your conclusion that the hiring was not in violation of any existing policy and was understandable given the needs of the City and the qualifications of the candidate is consistent with the facts that were facing the City at the time of the hire. The City wishes to thank the grand jury for the manner in which the investigation was conducted, including their fairness and analysis of the issues. It is always helpful to have an outside independent party take time to review the policies and practices of the City especially when the review is done in a professional, unbiased and reasoned fashion. Your additional suggestion to consider adoption of a "Code of Ethics" will also be considered by the City. Should you have any questions, please feel free to give me a call at (559) 675-0855. Joseph A. Soldani City Attorney 205 West 4th Street, Madera, California 93637-3527 PAG E 2 0 2004 MADERA COUNTY GRAND JURY FINAL REPORT 2004 Madera County Grand Jury PO Box 534 Madera, California 93639-0534 (559) 662-0946 3rd Interim Report On Valley State Prison for Women INTRODUCTION Members of the 2004 Madera County Grand Jury toured Valley State Prison for Women, an institution of the California Department of Corrections, on March 25, 2004, pursuant to the duty to “inquire into the condition and management of the public prisons within the county,” as prescribed in §919(b) of the California Penal Code. This report deals strictly with the prison facility and its programs.
R8

Evaluate once again the original feasibility study to determine if the factual data is germane to future projections.
R9

Sell all or a portion of the generating units
R10

Continue to monitor the mechanical operation on a 24 hour basis, thus reducing the potential for catastrophic failures. ENTITIES TO RESPOND