Score: +3
(3/0/0)
Sacramento County Grand Jury
• 2009-2010
Survey of Independent Special Districts By The Sacramento County Grand Jury 1. Summary
⚠️ 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 and Recommendations 6 findings
F1
0 ISD directors perform valuable service at minimal cost. However, this survey reveals inconsistent behaviors regarding compliance with sound management practices.
Related Recommendations (1)
R1
1 Directors should review their by-laws everyfour years to assure compliance with applicable laws, ethical practices, and appropriate behavior.
F2
0 Some ISDs grant monetaryawards for education and training; many have inadequate evaluation of employees’ degrees and certificates.
Related Recommendations (1)
R2
1 All ISDs should encourage education and training, but should not make direct monetary(cash) awards for educational achievement.
F3
0 ISD pension awards and Other Post Employment Benefits (OPEB) have increased markedly in the last decade. Some of these awards are unfair and unsustainable.
Related Recommendations (1)
R3
2 To minimize unfair pension boosting, all ISDs should ensure that calculations of employees’ base pension awards are on actual base salaryearnings over their highest 36 months of earnings and urge CalPERS to promote this standard.
F4
0 The majorityof the ISDs surveyed in this studyare neglecting their fiduciary responsibilityto taxpayers and ratepayers by excessive use of no-bid purchasing.
Related Recommendations (1)
R4
1 EveryISD in Sacramento Countyshould establish and adhere to a goal of minimizing no-bid purchasing. Essentiallyall purchases except utilities and emergencyconstruction should be bycontracts awarded to the lowest responsive responsible bidders.
F5
0 ISDs have not consistentlyconducted and reported required Independent Financial Audit Reports and management audits.
Related Recommendations (1)
R5
1 All ISDs must complete and file the required annual Independent Financial Audit.
F6
0 Sacramento CountyLocal AgencyFormation Commission (SacLAFCo) is responsible for oversight of government agencyfunctions and performance, and for all changes of agencyboundaries and functions. SacLAFCo has not completed the state mandated Municipal Service Reviews for the majorityof ISDs in Sacramento County. If special district malperformance is identified, SacLAFCo is often the last best hope for corrective action when ISDs fail to perform.
Related Recommendations (1)
R6
1 SacLAFCo must conduct, and review as necessary, the state mandated Municipal Service Reviews for everyISD.
Agency Responses 1
Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.