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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.

Kings County Grand Jury • 2024-2025

Kings County Policy and Procedure Manual Special District Disbursements

10 pages
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Findings 3 findings

F1 Page 69
No Policy and Procedures Manual could be found regarding the requirements to receive or disbursement and audits of County funds to Special Districts in Kings County.
F2 Page 69
American Rescue Plan Act (ARPA) funds were disbursed by request of the Kings County Board of Supervisors to the three Cemetery Districts (Special Districts) in Kings County between December of 2022 and January of 2023. Specifically, Corcoran Cemetery District received $100,000.00, Hanford Cemetery District received $260,000.00, and Lemoore Cemetery District received $140,000.00. This was done without any formal requests or justification by the Cemetery Districts, and no tracking or auditing was done by Kings County to ensure funds were allocated in compliance with applicable agreements.
F3 Page 69
American Rescue Plan Act (ARPA) funds were disbursed by request of the Kings County Board of Supervisors to the four Community Service Districts (Special Districts) in Kings County between November of 2021 and October 2023. These funds were to be allocated towards residents’ utility bills in arrears in the community. Specifically, Armona Community Services District received $66,729.63, Home Garden Community Services District received $244,513.24, Kettleman City Community Services District received $87,741.17, and Stratford Public Utility District received $62,824.88. This was done without any formal requests or written justification by the Community Service Districts, and no tracking or auditing has been done by Kings County to ensure funds were allocated and/or utilized in compliance with the applicable agreements.

Recommendations 3