1.1 The Mendocino County Free Library

“The benefits of Measure A are permitting the County Free Library to survive.” I (we) agree with this finding. The Board of Supervisors has historically supported the County Free Library within the resources and means available, and the County both recognizes and appreciates the efforts of the Friends of the Library, the Library Advisory Board, and others in their support of Measure A to ensure the viability of the Mendocino County Free Library.

“The A-87 costs charged to the County Free Library are not clearly identified in the budget and the amount charged is questionable.” I (we) disagree wholly with this finding. The Executive Office does not determine A87 costs and accepts the information provided by the Auditor-Controller as prescribed in State statute as accurate. As an elected County official, the Auditor-Controller works autonomously and does not fall under the general supervision of the Board of Supervisors nor the CEO. The Library budget is developed by the County Librarian and submitted to the Executive Office for review and inclusion into the CEO’s recommended County annual budget for Board of Supervisors approval (Appendix A – Mendocino County Code, Section 2.28.050(B)(10)).

“The County Free Library is being deprived of its dedicated funds due to improper A-87 charges, thus unjustly enriching the General Fund.” I (we) disagree wholly with this finding. The Auditor–Controller is responsible for the calculation and administration of A87 costs. The CEO does not have oversight responsibility for the Auditor-Controller, nor access to any information to support this finding.

“The Board of Supervisors and the CEO have historically and continuously failed to recognize or treat the County Free Library as a Special District.” I (we) agree that the County has not treated the County Free Library as a Special District because it is not a Special District. Mendocino County’s Library was established as a County Free Library by the Board of Supervisors, pursuant to California Education Code (“Education Code”) Sections 19100 to 19180. A County Free Library is not, as a matter of law, a separate Library District (“Special District”). County Free Libraries are established by, and operate under the general supervision of, the County Board of Supervisors which retains the authority to: (1) Make general rules and regulations regarding the policy of the County Free Library; (2) Establish, upon 1

“The property tax apportionment due the County Free Library is not clearly identified and the amount provided is questionable. The current method of computing the apportionment leads to the compounding of errors and underfunding.” I (we) disagree wholly with this finding. The CEO and the Executive Office have no authority over the Auditor-Controller’s accounting methods and procedures or the handling of property tax apportionment. Additionally, the CEO has no knowledge to support the Grand Jury’s finding of computing errors and underfunding affecting the library’s budget.

“The accounting methods and procedures used by the County for the County Free Library do not follow either the intent or requirements of law.” I (we) disagree wholly with this finding. The CEO has no information regarding the accounting methods and procedures used by the Auditor-Controller. The CEO also does not have knowledge that supports the finding that there is a breach in following the intent and/or requirements of the law.

“The authority of the County Librarian has been usurped at the direction of the Board of Supervisors to the extent that the Librarian is impeded from performing many of the professional duties as manager of the County Free Library.” I (we) disagree wholly with this finding. The assertion that the County Librarian’s authority was usurped is totally inaccurate and unsupportable. The County Librarian is appointed by the Board of Supervisors and enjoys the benefits of the County’s civil service system, the same as other county officers and employees (Education Code 19140, 19141). To the extent the Grand Jury contends that the Librarian should have unfettered authority to “manage” the County Library, the Librarian’s duties are to apply accepted principles of library management to build up and manage a library for the use of the people of the county and determine what books and other library equipment are to be purchased, and these duties are subject to the general rules adopted by the Board of Supervisors (Appendix B – Education Code 19146). Contrary to the Grand Jury’s Report, the County Librarian was never prohibited from contacting individual Supervisors either in person, via email, telephone or other means (Appendix A – Mendocino County Code, Section 2.28.070). The Board of Supervisors and the CEO have not, nor would they, interfere with the Librarian’s expertise of library management principles in determining what books or specific library equipment would be beneficial to the library and the public it serves. The Report notes that the Librarian decided the library needed a color printer. The Librarian and the County had a difference of opinion on how to procure a color printer, and the Librarian ultimately chose a private donor over the County’s option. However, the County did not dispute that the Library should or would receive a color printer. Additionally, the Librarian reported monthly on the extensive acquisition of books and media to update the library collection and replace or upgrade equipment for library facilities and the Bookmobile. All improvements were appreciated and unfettered by the Board of Supervisors and the CEO. Contrary to the Grand Jury Report, the Librarian was not prevented from travel for professional training/seminars but was required to submit travel requests and receipts for reimbursement of travel costs, which is standard practice for all County employees, including the CEO (Appendix A – Mendocino County Code, Section 2.28.070(A) and (B)).

“Contrary to the intent and utility of having an advisory board, the Board of Supervisors and the CEO neither sought nor took the advice of the Library Advisory Board.” I (we) disagree wholly with this finding. The Board of Supervisors appointed the County Librarian as an ex-officio member of the Library Advisory Board (LAB) and as such the County Librarian acts as a liaison between the LAB, the BOS and the CEO (Appendix E – Qualifications of Current County Librarian). The County Librarian is responsible for bringing the Library Advisory Board’s comments forward to the BOS. The BOS reviews all comments in support or opposition prior to taking an action. Additionally, individual Supervisors periodically attend LAB meetings, whenever time permits. As noted in the Grand Jury report, LAB members also have the opportunity to address the BOS during public comment at regularly scheduled Board meetings and are free to call, email or schedule a time to meet with individual Supervisors.

“The County has deprived the County Free Library of at least $1,000,000 for the period 1998 through 2013, contrary to statements made by the CEO to the Board of Supervisors.” I (we) disagree wholly with this finding. The CEO incorporates by reference the Auditor- Controller’s response to the funding concerns raised by the Grand Jury relative to the County Free Library system (attached).

“The Board of Supervisors is not following State law regarding County Free Libraries.” I (we) disagree wholly with this finding. Mendocino County is a dedicated property tax library, and the County therefore ensures that the Library receives a pro rata share of designated property tax. Under the Revenue and Taxation Code, Sections 2215 and 2216, Mendocino County Library may be considered a “special district” for tax and revenue purposes only (Appendix C – Revenue and Taxation Code). This designation as a “special district” means that the County Library retains a proration of taxes that were in effect before 1978’s Prop 13. As a point of clarification, a separate Library District is a distinct “Special District” brought forward by the County’s voters and approved by the Board of Supervisors (Appendix B – Education Code 19402). No such action has occurred in Mendocino County. The County’s Library does receive a pro rata share of property tax revenue, and is treated as a “special district” for revenue and tax purposes only. This does not transform the essential nature of the Mendocino County Library from a County Free Library to a “Library District” or “Special District”. Mendocino County Library continues to operate under the general supervision, rules and regulations regarding policy set by the Board of Supervisors and in compliance with State law regarding County Free Libraries (Appendix B – Education Code 19100 to 19180). 3

“The position of permanent County Librarian is currently vacant.” I (we) disagree partially with this finding. The position of County Librarian is currently filled with an interim appointment. The authority to appoint a County Librarian resides with the Board of Supervisors (Appendix B – Education Code 19140). In the meantime, to ensure stability following the departure of the former County Librarian, the BOS appointed a qualified individual on an interim basis who meets the educational qualifications and has demonstrated knowledge of principles and practices of public administration, including county government, and of the laws applicable to library services in this state (Appendix B – Education Code 19142 and Appendix D – Qualifications of Current County Librarian).

“The A-87 equipment costs currently assessed are erroneous.” I (we) disagree wholly with this finding. The Auditor-Controller has responsibility for assessing A87 costs, and the CEO incorporates by reference the Auditor-Controller’s response. (F2, F3,