4 responses to findings and recommendations
F2
Horizontal Joint Powers Authorities among peer organizations appear to meet the intent of State laws to delegate a common service for a city or other legal entity for the purpose of reducing cost on behalf of the taxpayers.
Response: Disagree
Score: -1
The Authority disagrees with this finding. City transactions with the Authority are undertaken to maximize transparency. Such transactions are taken at regularly scheduled City Council meetings, following public input, and the transaction documents are available to the taxpayers and the public in general as part of the City Council agenda. Further the City and Authority have continually sought ways to further transparency to the public, as evidenced by the new Citywide Long Term Obligations section of the City's Adopted FY 2015/16 budget. City financing transactions with the Authority are unde...
R3
All Joint Powers Authorities should take the following actions to insure transparency to the taxpayers: (1) have an annual outside audit, (2) post the complete audit on their city website as a separate Joint Powers Authority entity, (3) send the audit to the County Controller and the State Auditor, and (4) ensure the required reports are filed annually to the County and the State. (F.4., F.5.)
Response: Implemented
Score: 0
The Authority has implemented this recommendation. The Authority would like to express its appreciation for the efforts of the Orange County Grand Jury. The Authority is committed to public disclosure and transparency in its governmental affairs.
F4
Vertical Joint Powers Authorities with a single controlling entity, such as a city council, have the potential to use this organizational structure as a shell company to avoid other legal constraints on the controlling entity and to obfuscate taxpayer visibility.
Response: Disagree
Score: -1
The Authority disagrees with this finding. Neither the existence nor the use of the Authority can affect legal constraints applicable to the City, which constraints continue to independently regulate the City's actions. While there may be different legal constraints applicable to each entity, each entity must comply with all such applicable FANAHEIM constraints. Additionally City transactions with the Authority are undertaken to maximize, not obfuscate, taxpayer visibility. Such transactions are taken at regularly scheduled City Council meetings, only after taking public input on the transacti...
F5
Vertical Joint Powers Authorities in which the controlling entity transfers assets from itself to a Joint Powers Authority for the purpose of obtaining additional funding, or signs a long-term lease to a Joint Powers Authority to obtain assets, are avoiding transparency and are not acting in the best financial interest of the taxpayers.
Response: Disagree
Score: -1
The Authority disagrees with this finding. City transactions with the Authority are undertaken to maximize transparency. Such transactions are taken at regularly scheduled City Council meetings, following public input, and the transaction documents are available to the taxpayers and the public in general as part of the City Council agenda. Further the City and Authority have continually sought ways to further transparency to the public, as evidenced by the new Citywide Long Term Obligations section of the City's Adopted FY 2015/16 budget. City financing transactions with the Authority are unde...
