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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.
Trinity County Grand Jury
• 1998-1999
Complaint on Hayfork Fire Protection District
⚠️ 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 2 findings
F1
Page 8
The Grand Jury compliments the Auditor’s office for their willingness to provide timely help and assistance to the Special Districts of Trinity County. However, bud- get information provided to the Special Districts by the Auditor’s office is not always clear and easily understood by people not famil- iar with accounting language.
F2
Page 8
The Grand Jury finds that the process the Special Dis- tricts must use to expand their districts can be compli- cated, lengthy and not easily understood. However, the Grand Jury finds that the Auditor’s office, Planning Department and LAFCO all did the best they could to explain the process and help the HFPD determine whether or not they should go ahead with annexation. The amount of money refunded to the HFPD from the annexation fee appears to be proper due to the amount of time expended by LAFCO on the annexation pro- cess. Because of the current method of distributing General Fund revenue, there is no method by which Special Dis- tricts can increase their share of the General Fund rev- enue through annexation. The only way for the HFPD to obtain a reliable, consistent and permanent increase in revenue at this time would be to hold an election in the affected areas to gain voter approval for a special tax district.
Recommendations 2
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R1Page 8The Grand Jury recommends that the Auditor’s office prepare a manual for all the Special Districts that out- lines the process and sources of funding to the Special Districts. This manual should include definitions of terms and a timeline of the annual budgetary process. The Grand Jury requests that a draft of the manual be prepared as soon as possible and submitted to the Grand Jury for review and comments. A final manual would then be forwarded by the Auditor to all Special Districts in Trinity County.
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R2Page 8We recommend that if the Hayfork Fire Protection Dis- trict still wishes to serve their “Sphere of Influence”, but requires additional revenue to do so, the district go directly to the affected voters to seek approval for a special tax to pay for those services. DAY RESPONSE REQUESTED FROM: County Auditor and LAFCO. Response of the County Auditor-Controller To: Trinity County Board of Supervisors From: Brian Muir, Auditor - Controller Date: May 14, 1999 Subject:1988/99 Grand Jury Finance & Administration Committee Final Report -Complaint on Hayfork Fire Protection District The Grand Jury found that information provided to the Special Districts by the Auditor’s office is not always clear and easily understood by people not familiar with accounting language and recommended that the Auditor’s office prepare a manual describing the process and sources of funding for Special Districts. Unfortunately, property tax apportionment and special district accounting is not easily understood by people without an accounting background. As an example, the State Board of Equalization’s property tax manual con- sists of three complicated volumes. I don’t believe the citizens of the County would be well served to have the Auditor’s staff devote time in an attempt to make an manual for non-accountants. There is an accounting manual for Special Districts already available from the State Controller’s office. The Auditor’s office will prepare a timeline of the budgetary and apportionment process, and, as always, the staff will be available to assist with problems. Response of Executive Officer of LAFCO June 9, 1999 To: Board of Supervisors FROM: John Jelicich, Planning Director SUBJECT: 1998/1999 Grand Jury Finance & Ad- ministration Committee Final Report re: “Complaint on Hayfork Fire Protection District”.