San Diego County Grand Jury
• 2011-2012
City of Chula Vista Tourism Marketing 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 3 findings
F01
Many TMD activities are not in compliance with the Management District Plan. Fact: There has not been a clear division of funding and responsibility between the Chamber, CONVIS and TMD. Fact: TMD staff members are shown as part of the Chamber Team on the Chamber Web site. Fact: Neither the staff positions nor their salaries and benefits were ever approved by the TMD Board. Fact: The TMD is reimbursing the Chamber for costs of operating the Visitor Information Center from January 2008 through June 2009. Fact: Neither the reimbursement itself nor its component costs were approved by the City Council. 135
F02
The blurring of accountability and responsibility makes it difficult to determine how staff and funding are allocated among the Chamber, TMD and CONVIS. Fact: Some TMD financial statements are prepared using cash accounting and some use accrual accounting.
F03
The TMD’s varied reporting of its revenue is confusing to observers.
Recommendations 4
-
12-37Page 6with Governmental Accounting Standards Board rules.
-
12-38Page 6Require the TMD to provide an itemized accounting for the $219,000
-
12-39Page 6Management District Plan.
-
12-40Page 6Adopt written personnel policies and procedures, including performance
Agency Responses 2
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.