⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F6
Findings and Recommendations 13 findings
F1
"The County is not required by any law or regulation to charge the Library A-87 costs. The decision to charge A-87 costs is solely within the authority of the Board of Supervisors. The County Auditor develops and supplies to the County Executive Office the A-87 State Cost Plan. The CEO prepares and recommends the budget to the Board of Supervisors." I (we) disagree partially with this finding. The County Librarian cannot speak to the roles or responsibilities of the Board of Supervisors. The Library does not determine A-87 costs and accepts the information provided by the Auditor-Controller as prescribed in State statute as accurate. Department budgets are developed by each Department Head and submitted to the Executive Office for review and presented to the Board of Supervisors for consideration. The County Librarian incorporates by reference the Chief Executive Officer's response to
No recommendations for this finding
F2
"The application of the State Cost Plan to the County budget is the decision of the Board of Supervisors. The staff preparing the budget for the Supervisors' consideration, and the Board of Supervisors itself, has an obligation to fully understand the difference between direct billing and the purpose and applicability of A-87 costs when charged to the Library budget." I (we) disagree partially with this finding. The County Librarian cannot speak to the roles and responsibilities of the Board of Supervisors. Staff preparing the budget have been trained on the differences between direct billing, building use allowance, equipment use allowance and other operating expenses associated with the applicability of A-87 costs when charged to the Library. The County Librarian incorporates by reference the Chief Executive Officer's response to
No recommendations for this finding
F3
"The County charges the Library for A-87 use costs for buildings and building improvements even if the County did not spend a dime of the County General Fund. These are charges the Grand Jury finds are inappropriate and unacceptable." I (we) disagree partially with this finding. Any donations or grant funding specifically intended for the construction or improvement of these buildings, are taken into account by the Auditor- Controller before calculating the Library's Building Use Cost. The County Librarian incorporates by reference the Auditor-Controller's response to finding 3.
No recommendations for this finding
F4
The donations from the public for the Fort Bragg Library building and the Federal grant for the Willits Library are used by the County as a basis for computing A-87 costs. The Grand Jury specifically finds these charges as inappropriate and unacceptable. I (we) disagree partially with this finding. Any donations or grant funding specifically intended for the construction or improvement of these buildings, are taken into account by the Auditor- Controller before calculating the Library's Building Use Cost. The County Librarian incorporates by reference the Auditor-Controller's response to findings 3 and 4.
No recommendations for this finding
F5
"Inappropriate and unacceptable A-87 charges for equipment and buildings divert the Library's dedicated funds to the General Fund, reducing the amount the Library has to spend for services to the public." I (we) disagree partially with this finding. The Auditor-Controller is responsible for the calculation and administration of A-87 costs. The Library accepts the information provided by the Auditor-Controller as prescribed in State statute as accurate. Staff will work within the rules, regulations and guidelines set before us by the Board of Supervisors, Executive Office, and the Auditor-Controller.
No recommendations for this finding
F7
"The A-87 charges for fixed and other assets not paid for by the General Fund should be waived. Doing otherwise constitutes a tax levied on all grants, donations, and the Library's dedicated funds until the County General Fund receives the full amount of all external sources of money. The essential characteristics of a tax are defined by Black's Law Dictionary as: "A charge, usually Monetary, imposed by the government on persons, entities, transactions, or property to yield public revenue." The statutory authority of the Board of Supervisors over the Library is "general supervision"; it does not include the power to tax without voter approval." I (we) disagree partially with this finding. The County Auditor has stated that donations and grants are not included in determining cost for cost allocation purposes.
Related Recommendations (1)
R7
"The Board of Supervisors with the County Auditor revise the procedures to require the budget to show the Library revenues as a pro-rata share of the property tax. (F8, F9,
F8
"The State Legislature has passed laws providing that the County Free Libraries are special districts. The State Librarian has consistently maintained that the County Free Libraries are special districts. The Grand Jury finds that the Mendocino County Free Library is a dependent special district." I (we) disagree partially with this finding. According to the Auditor-Controller, the County Free Libraries may be considered a "special district" for tax and revenue purposes only. The Mendocino County Library continues to operate under the policy set by the Board of Supervisors and in compliance with State law regarding County Free Libraries.
Related Recommendations (1)
R8
"The Board of Supervisors pay the Librarian's salary from the General Fund. (F11,
F9
"By law, the Mendocino County Free Library, a special district, is entitled to a pro-rata share of the property taxes." I (we) disagree partially with this finding. According to the Auditor-Controller, the County Library may be considered a "special district" for tax and revenue purposes only. Staff will work within the rules, regulations and guidelines set before us by the Board of Supervisors, Executive Office, and the Auditor-Controller. The County Librarian incorporates by reference the Chief Executive Officer's response to
No recommendations for this finding
F10
Absent adequate explanation of the position taken by some County Officials that the Library is not a special district, the Grand Jury does not see a valid reason for the current Board of Supervisors supporting this position. I (we) disagree partially with this finding. According to the Auditor-Controller, the County Library may be considered a "special district" for tax and revenue purposes only. Staff will work within the rules, regulations and guidelines set before us by the Board of Supervisors, Executive Office, and the Auditor-Controller.
No recommendations for this finding
F11
The County Officials' interpretation of the Education Code §19147, accomplished by changing the statutory language, has resulted in paying the County Librarian from the Library's dedicated funds rather than the General Fund. Further, County Officials also ignore the companion section, §19148. I (we) disagree partially with this finding. All Mendocino County Officers are paid in the same manner and out of the fund in which they work. Paying the County Librarian out of the County Library fund is in compliance with §19147. Ed. Code § 19147 states: "The salary of the county librarians shall be paid by each of the counties in equal monthly installments, at the same time and in the same manner and out of the same fund as the salaries of other county officers are paid." Cal Ed Code § 19147 The County Librarian incorporates by reference the Auditor-Controller's response to finding 11.
No recommendations for this finding
F12
Paying the County Librarian from the Library funds improperly limits the money available for the Library and is contrary to statutory interpretation principles. I (we) disagree partially with this finding. As noted in finding 11, paying the Librarian from the Library funds is an appropriate use of funds.
No recommendations for this finding
F13
Measure A sales taxes are being appropriately used to update the library collections, services, providing new programs, and hiring needed staff. I (we) agree with this finding.
No recommendations for this finding
F14
"Some responses to Findings and Recommendations of the Grand Jury 2013-14 report do not conform to the standards in the Penal Code §933.05. By conforming to the standards of the Penal Code, public officials would actually inform the public as to the issues at hand." I (we) disagree partially with this finding. The Auditor- Controller, as an elected official, is responsible for the accounting methods and procedures and the handling of property tax apportionment. The County Librarian did not participate in the Grand Jury 2013-14 report.
No recommendations for this finding
Conclusions 1
-
CL1The Grand Jury concludes from the County Auditor's answers to interview questions and the Grand Jury report from 2013-14, that as far as the acquisitions prior to 1996 are concerned, the County has been and is still collecting A-87 charges for equipment use that are not permitted per the A-87 Handbook. I (we) disagree partially with this finding. The County Librarian has no information on this finding. The Auditor-Controller is responsible for the calculation and administration of A-87 costs. The County Librarian incorporates by reference the Auditor-Controller's response to finding 6.
* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.