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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.

Mono County Grand Jury • 2010-2011 • Agency Response

Mono County Grand Jury Final Report

Published: July 15, 2012 43 pages
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Findings 4 findings

F1
The current staff in the Assessor’s Office is not effectively aligned with the current workload of the department. The number of appraisers should be reduced to four. Action: County Assessor Timeframe: 6 months
F2
The County Assessor should maintain full authority over the mapping function. This includes oversight of individual(s) or contractor(s) performing the mapping and specifications for software. Action: County Assessor, CAO, Board of Supervisors Timeframe: 3 months
F3
The County Assessor should have the autonomy to make staffing decisions within the department consistent with public employee union rules, Mono County personnel policies, and the constraints of the department’s approved budget. The County Assessor, as an elected official, should have full authority to define the roles and responsibilities of department staff. Action: County Assessor, CAO, Human Resources Department, Board of Supervisors Timeframe: 3 months
F4
The Mammoth Lakes branch of the Assessor’s Office is underutilized and should be closed. Action: County Assessor Timeframe: 6 months 11 Mono County Grand Jury for the Year 2011-2012 Investigation #11-02 Mammoth-Yosemite Airport Final Report by Grand Jury Investigative Committee Introduction: The 2011 - 2012 Grand Jury chose to investigate the Mammoth-Yosemite Airport (the “Airport”), with specific focus and emphasis on the transparency, process and accessibility of the Airport budget. In the process of its investigation, the Grand Jury learned that, although the Airport budget had not been readily available in the past, it is now posted for public access on the Town of Mammoth Lakes (the “Town”) website. In addition, Airport Commission meetings had previously been relatively unstructured and informal, but have now become more formalized and process oriented. Background and Methods: In order to pursue its investigation, the Grand Jury obtained from the Town Finance Director copies of the 2010-2011 and 2011-2012 Airport budgets, with supporting documentation. The Grand Jury interviewed all five of the current Airport Commissioners, and a Grand Jury member attended a meeting of the Airport Commission. The Grand Jury interviewed the Town Manager and the Town Finance Director to determine the Airport budgeting process, direction, and accessibility. The Grand Jury interviewed the Airport Manager and Transportation Director (“Airport Manager”) and toured the Airport facilities. The Grand Jury also asked an independent certified public accountant (“CPA”) to review the most recent Airport budget and provide an opinion as to the transparency of that budget. In this investigative process, beyond mere scrutiny of the Airport budget, the Grand Jury extended its attention toward the need for improved efficiency of resource use within the Town’s operations. The Grand Jury wishes to thank all interviewees for their participation and cooperation with its investigation, and for their honesty and forthrightness which enabled the Grand Jury to reach its conclusions. Findings: • The Town Finance Director indicated that the 2011-2012 Airport budget had been adopted by the Town Council on November 2, 2011, and that the 2010-2011 and 2011-2012 Airport budgets were now available on the Town’s website. The Grand Jury reviewed the 2011- 2012 Airport budget and determined that the Grand Jury members were not qualified to analyze the budget, as it appeared confusing to a lay person. To address the lack of accounting expertise on the Grand Jury, the Grand Jury requested that an independent CPA review the 2011-2012 Airport budget. The CPA found sufficient transparency and advised that the budget appeared to conform to accepted standards. 12 • The focus of the Airport Commission meeting which was attended by a Grand Jury member was the Airport layout plan (“ALP”) which had been prepared with input from a consulting firm. • Three out of the five Airport Commissioners interviewed by the Grand Jury stated that the 2011-2012 Airport budget, prior to adoption, was not readily available when they requested to review it. The Commissioners were not involved in the working budget process nor were they aware of the adopted budget being posted on the Town’s website until recently. • Since the Town Manager has now become actively involved in Airport Commission meetings, these meetings have become more formalized, including prepared agendas, representation by the Town’s public works department, explanation to Commissioners of responsibilities under the Ralph M. Brown Act, and explanation of other parliamentary procedures. • During the Grand Jury’s interviews with the Town Manager and Town Finance Director, the Grand Jury was advised that the budget is usually a “roll over” from prior years with appropriate changes. The Airport Commission does not appear to be involved in this budgeting process. The Town Manager is working toward more transparency and involvement of the Airport Commissioners and inclusion of the Airport Commission’s suggestions and recommendations into the final budget. • The Town’s Information Technology (“IT”) and accounting software resources are currently outdated and not able to make accurate budget comparisons. The Town Manager anticipates implementing improvements in the IT processes which will allow timely updating and budget reporting. • In an effort to streamline Town commissions, the Town Manager advised that the Town Council is looking to combine various commissions, including the Airport Commission, into one commission. The Airport Manager gave the Grand Jury a tour of the Airport, including security, terminal, apron, sprung structure, equipment hangar, and the Fixed Base Operator facilities. The Airport Manager discussed the staffing levels, Federal Aviation Administration grants, airport consultants and the ALP. The Airport Manager also recommended that the Airport Manager position be exclusive to the airport function and not be combined with the Town’s transportation department.

Recommendations 5

Conclusions 4