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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.
⚠️ 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 16 findings
F1
Page 131
Construction of the Mt. Washington water storage tank is a build out of the City’s water infrastructure. It supports growth and will store NBA water, both of which are counter to the letter and spirit of Measure A.
F2
Page 131
Construction of the Mt. Washington water storage tank should have been listed in the 1998 Ordinance as an “approved project” or should have gone through the “replacement project” process.
F3
Page 131
Solage Resort Drainage Project should not have been paid with Measure A funds as the City of Calistoga had no duty to pay that $600,000 cost.
F4
Page 131
As the defense of a lawsuit by a municipality is a general governmental function, the legal fees paid by the City of Calistoga for the Kimball Creek Bypass litigation was an improper use of Measure A funds.
F5
Page 131
The invoices for the fees paid by the City of Calistoga for the Kimball Creek Bypass litigation provided inadequate information to allow the FPWIA to make an informed determination as whether the billings were reasonable and appropriate.
F6
Page 131
The City of Calistoga should have acknowledged its breach of public trust much earlier in the bypass litigation .
F7
Page 131
The Measure A Ordinance did not explicitly describe how the approval process should operate and as a result the Organizational Chart was arbitrarily drawn. To the degree the chart is used as a schematic model for Measure A projects, its flaws are transferred into the approval process.
F8
Page 131
The County Public Works Director improperly certified the legality of several Calistoga Measure A projects.
F9
Page 131
County Counsel is on the Flood Protection Funding Flow Chart to put agreements into proper form, but has no formal role reviewing proposals for compliance with Measure A. In practice County Counsel sometimes reviews proposals but does not review all proposals, and even as to reviewed proposals, County Counsel renders no formal opinion as to compliance with Measure A.
F10
Page 131
The approval process is ineffective since the Flood Protection Water Improvement Authority (Board of Supervisors) has approved projects that lack compliance to Measure A requirements. Greater care should be taken to examine in reasonable detail the compliance of projects and their expenses.
F11
Page 131
The Financial Oversight Committee exemplifies the disability of the system by being placed at the end of the approval process. The Ordinance intended the Financial Oversight Committee to “Ensure ongoing community input in the finalization of all projects...” (Emphasis added.) 22
F12
Page 132
The Financial Oversight Committee is the community “watchdog” for Measure A projects and should constantly monitor the projects in all stages, instead of only after the termination of those projects.
F13
Page 132
The Financial Oversight Committee is improperly constituted and has passively performed its role.
F14
Page 205
County projections forecast a 23% population reduction with evidence-based practices. If achieved, this could translate into a cost savings for the taxpayers of Napa County since the cost of the monitoring and treating out-of-custody offenders is less than the cost of incarceration.
F15
Page 205
The County’s Criminal Justice team is challenged on a daily basis to manage the prisoner population to stay within the bed-rated capacity.
F16
Page 205
Commitments of State financial support have been very limited, funding provisions included in the Assembly Bills expire in June 2012. A long-term solution is dependent on future legislation. 16
Recommendations 11
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R1Page 132Flood Protection and Water Improvement Authority (Board of Supervisors) more carefully evaluate Measure A proposals and take steps to ensure that all proposals for the expenditure of Measure A tax revenue meet Measure A requirements from a legal standpoint as well as from a technical standpoint.
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R2Page 132Flood Protection and Water Improvement Authority redefine the approval process and the corresponding County flow chart, so that after “the Auditor/Controller ensures adequate Measure A funds exist to meet request” and before “County Counsel prepares funding agreement,” both the Director of Public Works and County Counsel certify that the requested expenditure meets Measure A requirements, rather than just the Director of Public Works so certifying.
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R3Page 132Flood Protection and Water Improvement Authority redefine the approval process and the corresponding County flow chart, so that after “the Auditor/Controller ensures adequate Measure A funds exist to meet request” and before the proposal is “presented at meeting of Flood Protection and Water Improvement Authority,” the Financial Oversight Committee be given a copy of the proposal to, pursuant to their charge, review and “advise the public whether it is consistent with the purpose, spirit, intent, and language of Measure A.”
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R4Page 132County Counsel certify every proposed expenditure as in compliance with Measure A.
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R5Page 132Financial Oversight Committee receives the information on proposed expenditures prior to approval by the Flood Protection and Water Improvement Authority.
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R6Page 132Immediate, concerted and ongoing effort to fill Financial Oversight Committee vacancies by Financial Oversight Committee and Board of Supervisors; specifically, the vacancies for representatives from: Board of Supervisors Business Community Local Media Napa County Taxpayers 23 Environmental Community Agricultural Industry Health and Human Services
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R7Page 133Auditor-Controller prepare an annual audit as per Section 23 of Ordinance in addition to the annual Financial Oversight Committee audit.
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R8Page 133Financial Oversight Committee be granted authority to require jurisdictions requesting Measure A funds to present proposed expenditures to that Committee prior to final approval by Flood Authority.
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R9Page 133Financial Oversight Committee receive and examine itemized invoices billed to Measure A projects in addition to the summarized data currently provided it.
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R10Page 133Financial Oversight Committee establish subcommittees in order to more effectively fulfill its responsibilities under the Ordinance, namely: a. Provide the public with information regarding the manner in which Measure A tax proceeds have been spent; b. Prepare an annual audit regarding the use of Measure A proceeds; c. Review the financial impact of each project and advise the public whether it is consistent with the purpose, spirit, intent and language of Measure A; d. Inform the public of any expenditure which is inconsistent with the purpose and intent of Measure A; e. Make recommendations to the Napa County Flood Control and Water Conservation District regarding proposed replacement projects if a project indentified in Measure A is determined not feasible.
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R11Page 133Any further requests by the City of Calistoga for Measure A funds for the Mt. Washington tank and Solage projects be denied and the City be required to return any unspent Measure A tax revenue forwarded to it for these matters.