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Findings and Recommendations 14 findings
F1
The County is not required by any law or regulation to charge the Library A-87 costs. The decision to charge A-87 costs is solely within the authority of the Board of Supervisors. The County Auditor develops and supplies to the County Executive Office the A-87 State Cost Plan. The CEO prepares and recommends the budget to the Board of Supervisors.
Related Recommendations (3)
R3
the Board of Supervisors with the CEO remove all A-87 charges for equipment from the Library Budget. (F1, F5, F6, F7)
R4
A-87 costs for building use be based only on those amounts that are documented as actually paid from the County General Fund. (F1, F3, F4, F5, F7)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F2
The application of the State Cost Plan to the County budget is the decision of the Board of Supervisors. The staff preparing the budget for the Supervisors’ consideration, and the Board of Supervisors itself, has an obligation to fully understand the difference between direct billing and the purpose and applicability of A-87 costs when charged to the Library budget.
Related Recommendations (2)
R2
the Board of Supervisors and all staff responsible for budget planning and implementation be trained in the difference between direct billing and A-87 costs, including the difference between overhead and use costs, for the Library. (F2)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F3
The County charges the Library for A-87 use costs for buildings and building improvements even if the County did not spend a dime of the County General Fund. These are charges the Grand Jury finds are inappropriate and unacceptable.
Related Recommendations (2)
R4
A-87 costs for building use be based only on those amounts that are documented as actually paid from the County General Fund. (F1, F3, F4, F5, F7)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F4
The donations from the public for the Fort Bragg Library building and the Federal grant for the Willits Library are used by the County as a basis for computing A-87 costs. The Grand Jury specifically finds these charges as inappropriate and unacceptable.
Related Recommendations (2)
R4
A-87 costs for building use be based only on those amounts that are documented as actually paid from the County General Fund. (F1, F3, F4, F5, F7)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F5
Inappropriate and unacceptable A-87 charges for equipment and buildings divert the Library’s dedicated funds to the General Fund, reducing the amount the Library has to spend for services to the public.
Related Recommendations (3)
R3
the Board of Supervisors with the CEO remove all A-87 charges for equipment from the Library Budget. (F1, F5, F6, F7)
R4
A-87 costs for building use be based only on those amounts that are documented as actually paid from the County General Fund. (F1, F3, F4, F5, F7)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F6
The Grand Jury concludes from the County Auditor’s answers to interview questions and the Grand Jury report from 2013-14, that as far as the acquisitions prior to 1996 are concerned, the County has been and is still collecting A-87 charges for equipment use that are not permitted per the A-87 Handbook.
Related Recommendations (1)
R3
the Board of Supervisors with the CEO remove all A-87 charges for equipment from the Library Budget. (F1, F5, F6, F7)
F7
The A-87 charges for fixed and other assets not paid for by the General Fund should be waived. Doing otherwise constitutes a tax levied on all grants, donations, and the Library’s dedicated funds until the County General Fund receives the full amount of all external sources of money. The essential characteristics of a tax are defined by Black’s Law Dictionary as: “A charge, usually Monetary, imposed by the government on persons, entities, transactions, or property to yield public revenue.” The statutory authority of the Board of Supervisors over the Library is “general supervision”; it does not include the power to tax without voter approval.
Related Recommendations (3)
R3
the Board of Supervisors with the CEO remove all A-87 charges for equipment from the Library Budget. (F1, F5, F6, F7)
R4
A-87 costs for building use be based only on those amounts that are documented as actually paid from the County General Fund. (F1, F3, F4, F5, F7)
R5
the Board of Supervisors, the County Auditor, and the CEO recognize that insurance proceeds, grants, and donations are not General Fund monies for the purposes of A-87 costs charged to the Library. (F1, F2, F3, F4, F5, F7)
F8
The State Legislature has passed laws providing that the County Free Libraries are special districts. The State Librarian has consistently maintained that the County Free Libraries are special districts. The Grand Jury finds that the Mendocino County Free Library is a dependent special district.
Related Recommendations (2)
R6
the Board of Supervisors with the County Auditor establish a specific tax rate for the Library as a dependent Special District. (F8, F9, F10)
R7
the Board of Supervisors with the County Auditor revise the procedures to require the budget to show the Library revenues as a pro-rata share of the property tax. (F8, F9, F10)
F9
By law, the Mendocino County Free Library, a special district, is entitled to a pro-rata share of the property taxes.
Related Recommendations (2)
R6
the Board of Supervisors with the County Auditor establish a specific tax rate for the Library as a dependent Special District. (F8, F9, F10)
R7
the Board of Supervisors with the County Auditor revise the procedures to require the budget to show the Library revenues as a pro-rata share of the property tax. (F8, F9, F10)
F10
Absent adequate explanation of the position taken by some County Officials that the Library is not a special district, the Grand Jury does not see a valid reason for the current Board of Supervisors supporting this position.
Related Recommendations (2)
R6
the Board of Supervisors with the County Auditor establish a specific tax rate for the Library as a dependent Special District. (F8, F9, F10)
R7
the Board of Supervisors with the County Auditor revise the procedures to require the budget to show the Library revenues as a pro-rata share of the property tax. (F8, F9, F10)
F11
The County Officials’ interpretation of the Education Code §19147, accomplished by changing the statutory language, has resulted in paying the County Librarian from the Library’s dedicated funds rather than the General Fund. Further, County Officials also ignore the companion section, §19148.
Related Recommendations (1)
R8
the Board of Supervisors pay the Librarian’s salary from the General Fund. (F11, F12) RESPONSES Pursuant to Penal Code §933.05, responses are required from the following individuals: • Auditor-Controller, Mendocino County (Findings 1 through 6, 8 through 14 and Recommendations 1, 2, 4 through 7) • County Executive Officer, Mendocino County (All Findings and All Recommendations) • Librarian, Mendocino County (Findings 2, 8, 9, 11, 12, 13 and Recommendations 2, 8) Pursuant to Penal Code §933.05, responses are required from the following governing body: • Board of Supervisors, Mendocino County (All Findings and All Recommendations) The governing body indicated above should be aware that the comment or response of the governing body must be conducted subject to the notice, agenda and open meeting requirements of the Brown Act. Pursuant to Penal Code §933.05, responses are requested from the following Advisory Board: • Library Advisory Board, Mendocino County (All Findings and All Recommendations) Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code §929 requires that reports of the Grand Jury not contain the name of any person or facts leading to the identity of any person who provides information to the Civil Grand Jury. APPENDIX A, APPENDIX A, APPENDIX A, APPENDIX B, APPENDIX B, APPENDIX C, APPENDIX C,
F12
Paying the County Librarian from the Library funds improperly limits the money available for the Library and is contrary to statutory interpretation principles.
Related Recommendations (1)
R8
the Board of Supervisors pay the Librarian’s salary from the General Fund. (F11, F12) RESPONSES Pursuant to Penal Code §933.05, responses are required from the following individuals: • Auditor-Controller, Mendocino County (Findings 1 through 6, 8 through 14 and Recommendations 1, 2, 4 through 7) • County Executive Officer, Mendocino County (All Findings and All Recommendations) • Librarian, Mendocino County (Findings 2, 8, 9, 11, 12, 13 and Recommendations 2, 8) Pursuant to Penal Code §933.05, responses are required from the following governing body: • Board of Supervisors, Mendocino County (All Findings and All Recommendations) The governing body indicated above should be aware that the comment or response of the governing body must be conducted subject to the notice, agenda and open meeting requirements of the Brown Act. Pursuant to Penal Code §933.05, responses are requested from the following Advisory Board: • Library Advisory Board, Mendocino County (All Findings and All Recommendations) Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code §929 requires that reports of the Grand Jury not contain the name of any person or facts leading to the identity of any person who provides information to the Civil Grand Jury. APPENDIX A, APPENDIX A, APPENDIX A, APPENDIX B, APPENDIX B, APPENDIX C, APPENDIX C,
F13
Measure A sales taxes are being appropriately used to update the library collections, services, providing new programs, and hiring needed staff.
No recommendations for this finding
F14
Some responses to Findings and Recommendations of the Grand Jury 2013-14 report do not conform to the standards in the Penal Code §933.05. By conforming to the standards of the Penal Code, public officials would actually inform the public as to the issues at hand.
Related Recommendations (1)
R1
all respondents conform to Penal Code §933.05. (F14)
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
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R926 Education Code §§19147and 19148 27 Mendocino County Code §2.28.050(A) The CEO response to Recommendation 9 was, “This recommendation will not be implemented because it is not warranted.” Responses without the adequate explanation of why recommendations will not be implemented because they are not warranted, are not in compliance with the standard established in the Penal Code §933.05(b)(4): “The recommendation will not be implemented because it is not warranted or is not reasonable, with an explanation therefor.” (Emphasis added) The response to Findings 6, 9, and 12 by the Board of Supervisors were identical, even though the subject matter for each finding was different. These responses do not further the public’s knowledge.
Conclusions 1
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CL1The Grand Jury concludes from the County Auditor’s answers to interview questions and the Grand Jury report from 2013-14, that as far as the acquisitions prior to 1996 are concerned, the County has been and is still collecting A-87 charges for equipment use that are not permitted per the A-87 Handbook. 1 2
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Mendocino County
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