Received JUL 09 2018 Grand Jury Ventura County*

Pleasant Valley Recreation and Park District (PVRPD) have not held public competitive board elections since 2014. Clarification: As part of the election process the District Board adopted Resolution No 558 on June 1, 2016 requesting that the general District election be held on November 8, 2016 be consolidated with other elections called to be held on the same day and involving all or a portion of the territory of the District pursuant to Section 10400 et. Eq. of the Elections Code for the purpose of electing three Directors.

"There are no reserve policies or practices listed on the websites" Clarification: PVRPD does provide a plethora of Financial information on the District website. The following Fiscal Policy items; Investment, Debt Management, Reserve, Assessment Levies and District Budgets can all be found under the Finance Division on the Website.

State law mandates local agency with a website post annual compensation reports, or a link to the State Controller's website that contain the report Clarification: PVRPD does have a link to the California State Controller's Office as it can be found on the District Salaries page along with the salary schedules for full and part time employees, compensation and benefits as well as the General Managers contract. Conclusions The Grand Jury concluded that the absence of publicly available reserve policies C-02. and practices does not serve the public interest. (FA-04, FA-08) Geographic area served Most recent Municipal Service Review, and the most recent annual financial report provided to the State Controller or a link to this information on the State controller's website Link to LAFCO ٠ Recommendation R-01 The Pleasant Valley Recreation and Park District (hereinafter the "District") agrees and has a robust site with a great deal of information that is regularly updated. Key Components: Name, location, contact information, and services provided - this information is currently provided on the home page as well as the page "About the District". Governance structure of the district, including election information and the process for constituents to run for board positions – The District's website includes information regarding the individual Board members, board meeting schedule, location and meeting dates/times, board resolutions, history of the board location of board meetings, agenda's staff reports as well as a link to the Ventura County Elections Division website. Compensation details including staff salaries, pensions, and benefits, or a link to this information on the State Controller's website - The District's website includes this information and provides a link to the State Controller's website. Annual revenues and the sources of such revenues, including fees, property taxes and other assessments, bond debt, expenditures, and reserve amounts - The District's website includes this information within the annually prepared budget and financial report. Reserve fund policy - The District has a Reserve Policy and included on the Finance page of the website. Geographic area served – The District's website includes this information within the District's Administration section about the District. Most recent Municipal Service Review, and the most recent annual SPECIAL DISTRICT FARERSHIP FOUNDATION SHOWCASE YOUR DISTRICT'S COMMITMENT TO TRANSPARENCY District Transparency Certificate of Excellence Purpose To promote transparency in the operations and governance of special districts to the public/constituents and provide special districts with an opportunity to showcase their efforts in transparency. Duration District Receives 2 Years Certificate for display (covering 2 years) Press release template Application Cost Recognition on the SDLF website FREE Letter to legislators within the district's boundaries announcing the achievement Recognition in social media, letter to the editor of local media outlet, and the CSDA eNews Window cling Basic Requirements Current Ethics Training for All Board Members (Government Code Section 53235) Provide names of board members and copies of training certificates along with date completed Compliance with the Ralph M. Brown Act (Government Code Section 54950 et. al.) Provide copy of current policy related to Brown Act compliance Provide copy of a current meeting agenda (including opportunity for public comment) Adoption of Policy Related to Handling Public Records Act Requests Provide copy of current policy Adoption of Reimbursement Policy, If District Provides Any Reimbursement of Actual and Necessary Expenses (Government Code Section 53232.2 (b)) Provide copy of current policy Annual disclosure of board member or employee reimbursements for individual charges over $100 for services or products. This information is to be made available for public inspection. "Individual charge" includes, but is not limited to: one meal, lodging for one day, or transportation. (Government Code Section 53065.5) Provide copy of the most recent document and how it is accessible. Timely Filing of State Controller's Special Districts Financial Transactions Report - Includes Compensation Disclosure. (Government Code Section 53891) Provide copy of most recent filing. SDLF staff will verify that district is not listed on the State Controller's 'non-compliance list' Conduct Audits As Required By Law (Government Code Section 26909 and 12410.6) Provide copy of most recent audit, management letter, and a description of how/where documents were made available to the public Other Policies - Have Current Policies Addressing the Following Areas Provide copies of each: Conflict of Interest Provide copies of Form 700 cover sheet for board members and general manager Code of Ethics/Values/Norms or Board Conduct ☐ Financial Reserves Policy _______________________________________ David Aranda, SDLF Board President Pleasant Valley Recreation and Park District In recognition of the district's completion of all transparency program requirements The Special District Leadership Foundation is proud to present this designed to promote transparency in their operations and governance District Transparency Certificate of Excellence to Certificate of Excellence District Transparency to the public and other stakeholders. January 2018 - March 2020 This 17th day of January 2018 Neil McCormick, SDLF Chief Executive Officer Chi CM EASANT VAL PLEASANT VALLEY RECREATION AND PARK DISTRICT RESERVE POLICY pyrpd.org • 805-482-195 Board approved April 1, 2015 The Pleasant Valley Recreation and Park District (the District) shall maintain reserve funds from existing unrestricted funds as designated by the PVRPD Reserve Policy. This policy establishes the procedure and level of reserve funding to achieve the following goals: Fund replacement and major repairs for the District's vehicle fleet. . Fund regular replacement of computer hardware and software for District employees. • Fund "dry period" to assure funds are available for expenditures incurred from April to December . Fund capital improvements of District's facilities. . Maintain minimal operational sustainability in periods of economic uncertainty. . POLICY Use of District's Reserves is limited to available "Unrestricted" Funds (not obligated by law, contract or