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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.

Score: +1 (1/0/0)

El Dorado County Grand Jury • 2015-2016

Andscaping and Ighting

Published: June 02, 2016 11 pages

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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 7 findings

Oversight of the LLAD assessment process is lacking

Assessments vary significantly from year to year with little or no rationale provided for the changes.

The total fund balances are growing year over year. Some LLADs have fund balances of nearly 400% of expected expenses with no explanation as to why such large balances are warranted or necessary.

CSD employees were not forthcoming with the grand jury paricularly when questioned about the fund balances and the characterization thereof - reserves versus surpluses.

Allocation of CSD overhead among the LLADs does not have an ascertainable rationale. Budgeted expenses and allocated overhead costs are inconsistent and vary widely between LLADs. Tracking actual costs by LLAD is problematic.

The SCI Engineer’s and Browning Reserve Group reports contain very obvious errors and/or misstatements that need to be examined by CSD staff with a critical eye toward detail.

Fees collected by the CSD for usage of improvements within various LLADs are put into the CSD general fund and not used to offset LLAD expenses for maintaining those improvements.

Recommendations 7

R1

When assessments vary significantly from one year to another, the CSD should explain the rationale for the change.
R2

The CSD should continue its recent efforts to accurately record costs by LLAD and determine a more equitable way to allocate overhead.
R3

Excessive fund balances should be reduced to a more acceptable percentage of expected future costs.
R4

The CSD should fully comply with the provisions of §22660 of the Landscaping and Lighting Act and clearly disclose in a resolution when an LLAD is accumulating funds for a future expenditure that is too costly to be paid for out of a single year’s assessment.
R5

A new reserve study should be undertaken to insure assets and replacement costs are accurately portrayed and a mechanism put in place to track repairs, additions, replacements and retirements.
R6

The LLAD Engineer’s report should be reviewed by staff for accuracy and should be posted to the CSD website for public review for a reasonable period prior to adoption by the EDH CSD Board of Directors.
R7

The EDH CSD Board of Directors should consider the formation of a citizen's advisory group composed of residents in LLADs to review budgeted and actual costs while providing guidance to the board. 6/2/ 2016 Landscaping and Lighting Assessment Districts in El Dorado Hills 9

Agency Responses 1

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Response to the Grand Jury(PDF, 81KB)

August 04, 2016 • 2 pages • 2 responses • Score: +1 (+1, 0, 0) View Details ▾

PDF

2 responses to findings and recommendations

Oversight of the LLAD assessment process is lacking

Response: Agree Score: +1

agrees with finding F1.

When assessments vary significantly from one year to another, the CSD should explain the rationale for the change.

Response: Unknown

Scheduled: Fiscal Year 2016/17 Score: 0

This recommendation has and will continue to be implemented annually. El Dorado Transit routinely considers and evaluates available/supplemental funding for all services, including Dial-A-Ride. Periodically, a five (5) year Short-Range Transit Plan (SRTP) is prepared by an independent consultant that includes a Demand Analysis and Financial Alternatives for existing and recommended service changes. The SRTP is a business plan that allows El Dorado Transit to plan and project service changes based on demand and available/known revenue. The current SRTP (Fiscal Years 2014/15 through 2018/19) rec...

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

El Dorado Hills Community Services District Special District