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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.
Placer County Grand Jury
• 2024-2025
Responses to the Placer County Grand Jury 2024-2025 Final Report
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ 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: F16
Findings 18 findings
F1
Page 121
Placer County uses a third-party vendor to identify properties subject to Transient Occupancy Tax compliance. Since moving to third party vendors for this process, more than 1,500 properties have been identi�ied which were previously unknown to the county and have operations subject to Transient Occupancy Tax compliance. Identi�ication of such properties improves compliance and Transient Occupancy Tax
F2
Page 121
revenue for Placer County. Audits of individual properties for Transient Occupancy Tax compliance are not effective; audit volume is low, and the third-party vendor audit reports lack professionalism. The Treasurer-Tax Collector’s Of�ice is investigating the bene�its of discontinuing the contract with HdL Companies and using the Placer County Audit Department to better meet audit needs. Responses to -2025 Final Report
F3
Page 122
The Transient Occupancy Tax remittance process is not ef�icient. The Treasurer's of�ice is reviewing software vendors to allow property owners to easily remit
F4
Page 122
Transient Occupancy Tax dollars online. The Placer County Auditor-Controller’s Of�ice internal audit report of Revenue Services for �iscal year 2021-22 identi�ied several recommendations regarding the Transient Occupancy Tax and Tourism Business Improvement District programs, including Transient Occupancy Tax oversight, Transient Occupancy Tax audit, and
F5
Page 122
Tourism Business Improvement District agreement compliance. The Placer County website has extensive information on the North Lake Tahoe Tourism Business Improvement District, managed by the North Tahoe Community Alliance. However, the website has very limited information on the Olympic Valley Alpine Meadows Microtransit District, only addressing the lodging Tourism Business
F6
Page 122
Improvement District rate on one webpage. The Transient Occupancy Tax and Tourism Business Improvement District programs have provided a signi�icant boost to funds available for investment in the North Lake RecomTmaehnoed aretigoionns, bene�iting both Placer County residents and visitors.
F7
Page 127
The South Placer Main Jail demonstrates a commitment to inmate health by
F8
Page 127
providing access to medical, dental and mental health services. The South Placer Main Jail’s new vocational training facility will help reduce
F9
Page 127
recidivism by equipping inmates with practical skills for employment upon release. The South Placer Main Jail is enhancing its mental health services with newly designed facilities, providing the care and support detainees which have mental
F10
Page 127
health challenges need.
F11
Page 127
No maintenance records for the ductless fume hood were found. All of the facilities at this location were found to be well maintained and controlled Historibcya ls tAauffb. urn Courthouse
F12
Page 127
Although the historic Auburn courthouse is old, it has been well maintained and
F13
Page 127
remains in good condition The historical Auburn courthouse provides excellent educational outreach and engages the community in preserving its history through guided tours, school
F14
Page 127
programs, and community events which highlight its rich history. While the facility met expectations for cleanliness and maintenance overall, the Hon. Hsotwaiarrcdas Ge .l eGaibdisnogn t oC othuer thhoolduisneg cells lacks cleanliness.
F15
Page 127
F16. This facility was found to be well maintained and controlled by staff. Supports collaboration with the Placer County Probation Department, District Attorney’s Of�ice, and Public Defender’s Of�ice to provide support for legal
F17
Page 127
proceedings. The courthouse works closely with the Placer County Sherriff’s Of�ice for inmate Tahoe tSruabnsstpaotritoanti on and courtroom security, promoting safety and ef�iciency.
F18
Page 127
Several previous Grand Jury reports have cited potential liability issues which are
F19
Page 127
shared by the current Grand Jury. While this facility is well maintained and operated by staff, the facility is outdated and in need of renovation or replacement. Responses to -2025 Final Report
Recommendations 11
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R1Page 122The Treasurer-Tax Collector should develop Transient Occupancy Tax audit expectations and an audit solution which are both effective and cost-wise by
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R2Page 122November 1, 2025. The Treasurer-Tax Collector should pursue approval and installation of new technology solutions to revamp the Transient Occupancy Tax and Tourism Business
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R3Page 122Improvement District collection process by December 31, 2025. The Treasurer-Tax Collector should complete the follow-up review of the �iscal year 2021-22 internal audit and report on any corrections or additional action to be
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R4Page 122taken by October 31, 2025. The Treasurer-Tax Collector should oversee an update to the Placer County website to include detailed information on the Olympic Valley Alpine Meadows Microtransit District Tourism Business Improvement District by November 1, 2025. Responses to Responses to Responses to Responses to -2025 Report Inspections of Jails and Holding Facilities, Community Update on Coroner’s and District Attorney’s Offices As part of its statutory responsibility, the Placer County Grand Jury conducted on-site inspections of three county jails and three holding facilities to assess their condition, operations, and adherence to state and local standards. The inspections included detailed observations of cleanliness, maintenance, safety protocols, and the overall treatment of detainees. The grand jury also visited the Placer County Sheriff’s Coroner’s Of�ice and the Placer County District Attorney’s Of�ice. The Placer County Grand Jury found Placer County’s correctional facilities to be well- maintained and operating at a satisfactory level. The correctional staff demonstrated professionalism, courtesy, and a strong understanding of their responsibilities. Facilities were clean, bright, and organized, re�lecting a commitment to safety and professionalism. While most locations met high standards, the Placer County Main Jail in Auburn and the Tahoe Substation in Tahoe City presented some areas for improvement. The grand jury found the former in need of certain maintenance and the latter to be outdated and in need oFfi nredninogvsa tion, which impacts the ef�iciency of the services provided. Placer County Main Jail (Auburn)
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R5Page 128The staircase leading to the holding cells should be cleaned and maintained on a regular basis. The grand jury recommends Placer County Sheriff maintain and clean Tahoe tShueb ssttaaitricoanse no later than September 1, 2025.
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R6Page 128The Placer County Board of Supervisors should review and update plans for the renovation or replacement of this facility by December 1, 2025. The Board of Supervisors should continue to support building a replacement Burton Creek Hon. HSouwbasrtadt Gio.n G fiabcsiloitny Caonudr steheo iut steh rough to completion. The grand jury had no recommendations. Responses to Responses to Responses to Responses to Responses to Responses to - 2025 The Placer County Probation Department oversees the operation of the Juvenile Detention Facility. The Placer County Grand Jury inspects the Placer County Juvenile Detention Facility annually; that inspection was conducted on October 22, 2024. The grand jury found the Juvenile Detention Facility to be maintained in a professional manner. The staff was observed to be polite and engaging, demonstrating genuine concern for the youths in their charge. The staff was focused on offering educational opportunities, addressing mental health issues, and providing positive reinforcement for good behavior. The housed youths readily interacted with the staff in a respectful and collegial manner. The overall impression was, through a focus on education opportunities and the development of life skills, the incarcerated would bene�it from their stay. Juvenile Detention Facility staff displayed an optimism that through their efforts, the chances of recidivism would be greatly decreased. The grand jury identi�ied a need to recoup the actual cost of housing youths from outside of PFilancdeirn Cgos unty.
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R8Page 114Foresthill Public Utility District expenditure approvals should adhere to stated amounts in the Policy Handbook immediately, with acknowledgement to the Placer
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R9Page 114County Grand Jury no later than September 1, 2025. The Foresthill Public Utility District should review its investment strategy and
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R10Page 114realized asset returns at the next review cycle or no later than December 31, 2025. The Foresthill Public Utility District Board of Directors should update the status of
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R11Page 114securing its water right permit expired in 2011 no later than September 30, 2025. The Foresthill Public Utility District Board of Directors should review Form 700 �iling requirements for district and board individuals no later than September 30,
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R12Page 1142025, and review annually thereafter. The Foresthill Public Utility District Board of Directors should schedule a meeting to establish performance goals and objectives for the General Manager no later than September 30, 2025, and for each �iscal year thereafter. Responses to Responses to Responses to Responses to Responses to Responses to Responses to million a year for the last three �iscal years. This revenue has allowed the county to invest in a variety of projects bene�iting the North Lake Tahoe area residents and visitors. Transient Occupancy Tax revenue also results in a sizable addition to the county’s general fund, roughly $11 million a year. The Tourism Business Improvement District programs also play a key role for the Lake Tahoe region, an additional bene�it for the county. The grand jury identi�ied several concerns with the TOT and TBID programs, and county leadership shared both their concern and thoughts on �inding solutions. The audit program for Transient Occupancy Tax compliance needs work, as both the audit volume and con�idence in the vendor are lacking. Transient Occupancy Tax revenue collection also nFieneddisn agns overhaul, both in terms of technology and staff direction.