Gran Jurado del Condado de Sonoma
2022-2023
From the annual report
The consolidated year-end volume. The individual investigations it contains are listed separately below.
📑 Year-End Report
The full consolidated volume; individual reports are listed below.
Individual reports (4)
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Recomendaciones adicionales
3
No vinculadas a hallazgos específicos.
R1:
By July 31, 2023, The City The Grand Jury SCM, acknowledges that this of Sonoma contacts the Cemetery Enterprise was carried out. It SCC Recommendation has California Department of Tax was determined that tangible items were been implemented. and Fee Administration to not being sold directly to customers, but establish procedures to collect, rather were included in the internment report, and pay sales tax on packages sold and therefore not subject to tangible items sold at the a sales tax. In those situations, the cemeteries. Cemetery Enterprise is considered a consumer and they have arranged to pay sales tax when purchasing these items from their vendors. The CDTFA judged this to be an allowable practice.
R3:
By December 31, 2023, the A draft of a comprehensive Policy and The Grand Jury SCM, acknowledges that this City of Sonoma will develop a Procedures manual for the City of Sonoma SCC policies and procedures manual Recommendation will Cemeteries is currently being reviewed by be implemented. for the operations of the staff. (2/13/24) Cemetery Program. (F1, F2,
R5:
By December 31, 2023, the SCM, In September 2023, L.F. Sloane The Grand Jury acknowledges that this City of Sonoma conducts a Consulting Group presented a Cemetery SCC thorough review of the Action Update to the City Council. Based Recommendation has been implemented. Cemetery Endowment Fund. on the report, the City Council approved a 2023-2024 Cemetery Price Lists including The Grand Jury is aware that the City of Sonoma has cited Endowment Fund contributions that will their intention, in their fiscal bring Endowment Fees in line with current costs and market conditions. year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and The Finance Committee approved moving develop a plan for resolution of the Endowment Fund to the City Local the deficit in that fund and the Agency Investment Fund to increase Grand Jury recommends that returns. The plan is to first address the the Endowment fund is issue of operational losses, and then determine if the Cemetery Fund should be included in that analysis. (F3, absorbed into the General Fund and no
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Hallazgos & Recomendaciones
7 hallazgos
F1:
The City of Sonoma is seriously remiss in not charging, collecting, reporting, or paying sales tax on tangible items sold through the cemeteries, resulting in a liability for the City.
Recomendaciones relacionadas (3)
R1:
By July 31, 2023, The City of Sonoma contacts the California Department of Tax and Fee Administration to establish procedures to collect, report, and pay sales tax on tangible items sold at the cemeteries. (F1)
R2:
By December 31, 2023, The City of Sonoma conducts a thorough analysis of the systems, processes, and procedures related to cemeteries, to include the current software program used. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in the Fund, and we encourage the City to include an operational analysis as well. (F1, F2, F3, F4, F7)
R3:
By December 31, 2023, the City of Sonoma develops a policies and procedures manual for the operations of the Cemetery Program. (F1, F2, F4, F5, F7)
F2:
Responsibility for managing collection and payment of sales tax on cemeteries’ tangible items is not delegated to any staff member or department, which has contributed to the City’s failure to meet its responsibility to report and pay the sales tax obligation.
Recomendaciones relacionadas (3)
R2:
By December 31, 2023, The City of Sonoma conducts a thorough analysis of the systems, processes, and procedures related to cemeteries, to include the current software program used. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in the Fund, and we encourage the City to include an operational analysis as well. (F1, F2, F3, F4, F7)
R3:
By December 31, 2023, the City of Sonoma develops a policies and procedures manual for the operations of the Cemetery Program. (F1, F2, F4, F5, F7)
R4:
By December 31, 2023, the City of Sonoma designates a manager to oversee the cemetery day-to-day operations. (F2)
F3:
The cemeteries have been losing money for an undetermined number of years and the operating expenses must be subsidized annually by the Endowment Fund which is not invested to generate adequate income; $50,000 has been transferred for each of the past seven years and presumably will continue, resulting in the eventual depletion of the Endowment Fund.
Recomendaciones relacionadas (2)
R2:
By December 31, 2023, The City of Sonoma conducts a thorough analysis of the systems, processes, and procedures related to cemeteries, to include the current software program used. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in the Fund, and we encourage the City to include an operational analysis as well. (F1, F2, F3, F4, F7)
R5:
By December 31, 2023, the City of Sonoma conducts a thorough review of the Cemetery Endowment Fund. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in that fund and the Grand Jury recommends that the Endowment fund is included in that analysis. (F3, F5)
F4:
Sonoma is undercharging for lettering services and ring and vase sets, resulting in financial loss to the Cemetery Enterprise Fund.
Recomendaciones relacionadas (2)
R2:
By December 31, 2023, The City of Sonoma conducts a thorough analysis of the systems, processes, and procedures related to cemeteries, to include the current software program used. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in the Fund, and we encourage the City to include an operational analysis as well. (F1, F2, F3, F4, F7)
R3:
By December 31, 2023, the City of Sonoma develops a policies and procedures manual for the operations of the Cemetery Program. (F1, F2, F4, F5, F7)
F5:
The Cemetery Endowment Fund is shrinking since the cemeteries are nearly built out, therefore there are limited opportunities to assess endowment fees. The Fund does not appear to be invested based upon the financial statements.
Recomendaciones relacionadas (2)
R3:
By December 31, 2023, the City of Sonoma develops a policies and procedures manual for the operations of the Cemetery Program. (F1, F2, F4, F5, F7)
R5:
By December 31, 2023, the City of Sonoma conducts a thorough review of the Cemetery Endowment Fund. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in that fund and the Grand Jury recommends that the Endowment fund is included in that analysis. (F3, F5)
F6:
Recently, the City of Sonoma has had high turnover in several senior management positions. No evidence of a policies and procedures manual exists for any of the cemeteries, nor does the City published information on cemetery fee schedules; all indicating neglect of cemetery operations.
F7:
The cemetery invoice forms do not have a line item for calculating sales tax for tangible items therefore, the accounting software program used by Sonoma does not report on their sales tax liability, resulting in failure to charge, collect, report, or pay sales tax to the CDTFA.
Recomendaciones relacionadas (2)
R2:
By December 31, 2023, The City of Sonoma conducts a thorough analysis of the systems, processes, and procedures related to cemeteries, to include the current software program used. The Grand Jury is aware that the City of Sonoma has cited their intention, in their fiscal year (2022-2023) goals, to complete a financial analysis of the Cemetery Fund and develop a plan for resolution of the deficit in the Fund, and we encourage the City to include an operational analysis as well. (F1, F2, F3, F4, F7)
R3:
By December 31, 2023, the City of Sonoma develops a policies and procedures manual for the operations of the Cemetery Program. (F1, F2, F4, F5, F7)
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Hallazgos & Recomendaciones
7 hallazgos
F1:
The City of Petaluma has continued to contract with M-Group for the past 14 years and has failed to conduct a formal performance review, cost-benefit analysis, or new RFP to determine if the level of costs can be improved.
Recomendaciones relacionadas (2)
R1:
By December 31, 2023, the City completes a cost-benefit analysis of using a private firm versus employees to staff the planning department. (F1, F2, F3, F4)
R2:
By no later than March 1, 2024, the City opens an RFP for planning services and considers a combination of city employees and private contractors to staff the planning department. (F1, F3)
F2:
The amount of money flowing from the City to M-Group has increased over the life of the contracts due to the increase in development activity and M-Group’s rate increases. The City has failed to provide a cost-benefit analysis justifying the continuing issuance of contracts.
Recomendaciones relacionadas (1)
R1:
By December 31, 2023, the City completes a cost-benefit analysis of using a private firm versus employees to staff the planning department. (F1, F2, F3, F4)
F3:
The City has failed to conduct a cost-benefit analysis to determine if base level services could be filled with City employees and reduce overall costs.
Recomendaciones relacionadas (2)
R1:
By December 31, 2023, the City completes a cost-benefit analysis of using a private firm versus employees to staff the planning department. (F1, F2, F3, F4)
R2:
By no later than March 1, 2024, the City opens an RFP for planning services and considers a combination of city employees and private contractors to staff the planning department. (F1, F3)
F4:
The City of Petaluma recently hired a director of community development, demonstrating an interest in increasing oversight, however, the City has failed to consider hiring FTE employees in base level services positions.
Recomendaciones relacionadas (1)
R1:
By December 31, 2023, the City completes a cost-benefit analysis of using a private firm versus employees to staff the planning department. (F1, F2, F3, F4)
F5:
The City has failed to require M-Group employees working in the planning department to wear identifying badges or logos that would inform the public that they are interacting with contractors and not City employees.
Recomendaciones relacionadas (2)
R3:
By September 30, 2023, the City requires M-Group to provide badges or logos to their employees that identify them as M-Group employees. (F5)
R6:
By December 31, 2023, the City conducts a formal survey of the citizens of Petaluma to better understand their awareness and understanding of the outsourcing of the planning department and their experiences interacting with M-Group employees. (F5, F6, F7)
F6:
The City has failed to require M-Group employees working in the planning department to include the M-Group logo or company name in their email signatures.
Recomendaciones relacionadas (2)
R4:
By August 31, 2023, the City requires M-Group to direct their employees to include their firm’s logo and or name in their email signature. (F6)
R6:
By December 31, 2023, the City conducts a formal survey of the citizens of Petaluma to better understand their awareness and understanding of the outsourcing of the planning department and their experiences interacting with M-Group employees. (F5, F6, F7)
F7:
The City has failed to identify persons listed on the Planning Directory located on the City’s website as M-Group employees.
Recomendaciones relacionadas (2)
R5:
By August 31, 2023, the City includes an M-Group designation on each staff listing under the planning staff directory on the website. (F7)
R6:
By December 31, 2023, the City conducts a formal survey of the citizens of Petaluma to better understand their awareness and understanding of the outsourcing of the planning department and their experiences interacting with M-Group employees. (F5, F6, F7)
Hallazgos & Recomendaciones
13 hallazgos
F1:
The County failed in its critical role in protecting the health and safety of all unhoused people during severe cold weather emergencies during the winters of 2021-2022 and 2022-2023.
Recomendaciones relacionadas (1)
R3:
By September 30, 2023, the Board of Supervisors designates the County employee (as defined by the policy recommended in R1) who has the authority to declare a cold weather emergency that would initiate the opening of warming centers. (F1, F5, F11)
F2:
Inadequate coordination between the various involved County agencies led to an inefficient and less effective response to cold weather emergencies that negatively affected the health and safety of unhoused people.
F3:
At the time of this complaint (April 2022) and through the time of this report, the County failed to create formal policies and procedures to protect unhoused people during cold weather emergencies.
Recomendaciones relacionadas (2)
R2:
By September 30, 2023, the Board of Supervisors defines the parameters to be used to declare a cold weather emergency in the County, including assignment of responsibilities for declaring and communicating a cold weather emergency to the responsible departments. (F3, F11, F12)
R4:
In order for the Board of Supervisors to make informed decisions regarding the need for warming centers, by September 30, 2023, the Board will direct staff (as defined by the policy recommended in R1) to collect data, including but not limited to: the number of individuals accessing warming centers throughout the county; the cost per day of operating warming centers throughout the county; the number of individuals denied access to warming centers because of a lack of capacity; the number of unhoused individuals who died from exposure to severe cold. (F3, F4, F8)
F4:
Failure by the County, including the Board of Supervisors to plan and prepare in advance for warming centers during extreme weather emergencies, results in inefficient last- minute responses, leaving unhoused individuals exposed to severe cold.
Recomendaciones relacionadas (2)
R4:
In order for the Board of Supervisors to make informed decisions regarding the need for warming centers, by September 30, 2023, the Board will direct staff (as defined by the policy recommended in R1) to collect data, including but not limited to: the number of individuals accessing warming centers throughout the county; the cost per day of operating warming centers throughout the county; the number of individuals denied access to warming centers because of a lack of capacity; the number of unhoused individuals who died from exposure to severe cold. (F3, F4, F8)
R6:
By December 31, 2023, the Board of Supervisors will direct staff to identify facilities within the unincorporated areas of the County that can be used as warming centers, and sign MOUs with the management of such facilities as necessary. (F4, F6)
F5:
A lack of clear definition and understanding of the responsibilities of various County departments regarding the cold weather protection of unhoused people increases their health risks.
Recomendaciones relacionadas (1)
R3:
By September 30, 2023, the Board of Supervisors designates the County employee (as defined by the policy recommended in R1) who has the authority to declare a cold weather emergency that would initiate the opening of warming centers. (F1, F5, F11)
F6:
A lack of identification of, and agreements with, warming facilities in advance of cold weather emergencies leads to a deficit of easily accessible spaces when those emergencies occur.
Recomendaciones relacionadas (3)
R6:
By December 31, 2023, the Board of Supervisors will direct staff to identify facilities within the unincorporated areas of the County that can be used as warming centers, and sign MOUs with the management of such facilities as necessary. (F4, F6)
R7:
By September 30, 2023, the Board of Supervisors will direct the responsible department (as defined in the policy recommended in R1) to identify County facilities, including unused or underutilized facilities, that will be available to be used as warming centers for unhoused people in extreme cold weather. (F6)
R8:
By September 30, 2023, the Board of Supervisors, in accordance with its adopted policy, will provide sufficient funding to support opening and maintaining warming centers during episodes of extreme cold weather emergencies. (F6, F8)
F7:
Poor and inconsistent communication with unhoused people results in individuals needlessly remaining unsheltered during cold weather emergencies.
F8:
Providing temporary shelter for unhoused people during weather emergencies does not receive the priority from the County to enable appropriate funding for staff, supplies, transportation, and other expenditures to meet this critical need.
Recomendaciones relacionadas (2)
R4:
In order for the Board of Supervisors to make informed decisions regarding the need for warming centers, by September 30, 2023, the Board will direct staff (as defined by the policy recommended in R1) to collect data, including but not limited to: the number of individuals accessing warming centers throughout the county; the cost per day of operating warming centers throughout the county; the number of individuals denied access to warming centers because of a lack of capacity; the number of unhoused individuals who died from exposure to severe cold. (F3, F4, F8)
R8:
By September 30, 2023, the Board of Supervisors, in accordance with its adopted policy, will provide sufficient funding to support opening and maintaining warming centers during episodes of extreme cold weather emergencies. (F6, F8)
F9:
At the time of the complaint and through the winter of 2022-2023, the County did not have a plan or strategy to overcome shelter resistance which resulted in many unhoused people remaining exposed to the elements during weather emergencies.
F10:
By not protecting unhoused people during cold weather emergencies, the County has failed to adhere to its own Department of Health Services’ mission statement to “promote, protect, and ensure access to services to support the health, recovery, and well-being of all in Sonoma County.”
F11:
At the time of the complaint and through the winter of 2022-2023 the County failed to assign responsibility to an agency or individual to declare that a cold weather emergency existed.
Recomendaciones relacionadas (2)
R2:
By September 30, 2023, the Board of Supervisors defines the parameters to be used to declare a cold weather emergency in the County, including assignment of responsibilities for declaring and communicating a cold weather emergency to the responsible departments. (F3, F11, F12)
R3:
By September 30, 2023, the Board of Supervisors designates the County employee (as defined by the policy recommended in R1) who has the authority to declare a cold weather emergency that would initiate the opening of warming centers. (F1, F5, F11)
F12:
At the time of the complaint and through the winter of 2022-2023, the County failed to consistently determine when the temperature and other weather conditions constituted a cold weather emergency.
Recomendaciones relacionadas (1)
R2:
By September 30, 2023, the Board of Supervisors defines the parameters to be used to declare a cold weather emergency in the County, including assignment of responsibilities for declaring and communicating a cold weather emergency to the responsible departments. (F3, F11, F12)
F13:
The County failed to consistently collect and utilize data such as costs, staffing, facilities, and the number of unhoused individuals who took advantage of the limited number of warming centers in the County, which hinders the ability to plan for future cold weather emergencies.
Recomendaciones adicionales
7
No vinculadas a hallazgos específicos.
R1:
By September 30, 2023, the Board of Supervisors will develop and implement formal policies and procedures for protecting unhoused people in the County of Sonoma during cold weather emergencies. (F1 through F13)
R5:
Beginning April 1, 2024, and every year thereafter on or about April 1, the Board of Supervisors will direct the County Administrative Officer (CAO) to present an after-action report to the Board regarding the effectiveness of County staff in supporting warming centers during episodes of severe cold over the previous winter. sing data identified in
R10:
The Board of Directors and the General Manager establish separate bank accounts for the monies associated with passenger transit (Measure Q, et al.) and freight or other future ventures.
R11:
The Board of Directors direct advisory committees to develop and implement a policy to keep documents and information related to their advisory role centrally located and remotely accessible, by January 31, 2023. This recommendation will be implemented. This recommendation will be implemented. This recommendation will be implemented. This recommendation will be implemented. This recommendation will not be implemented because it is not warranted. This recommendation will be implemented. There is no timeframe for future implementation. This response is not compliant. There is no timeframe for future implementation. This response is not compliant. There is no timeframe for future implementation. This response is not compliant. There is no timeframe for future implementation. This response is not compliant. There is no explanation why this recommendation is not warranted. This response is not compliant. There is no timeframe for future implementation. This response is not compliant. Note: The chairperson of the Citizens Oversight Committee was given a copy of the report before publication, with the invitation to respond to the recommendations. No response was received from that invitation. Responses were received only from the SMART Chairman of the Board of Directors (required) and the SMART General Manager (invited).
R13:
By December 31, 2022, the Board of Supervisors and County Administrator’s Office work with the Department of Health Services executive leadership team in developing an actionable plan to address work culture issues, including retaliation, harassment, and bullying.
R14:
By December 31, 2022, the Board of Supervisors direct the County Administrator’s Office to work with the Department of Health Services’ executive leadership team to develop a clearly defined and actionable plan for internal communication that includes greater transparency and staff participation throughout the department.
R16:
By March 1, 2023, the Board of Supervisors direct the County Administrator’s Office and the County Human Resources Department to develop a plan for the Board’s review and consideration whereby the County Human Resources Department has oversight authority over all satellite human resources divisions. This recommendation requires further analysis. Further evaluation may be explored through the County’s strategic plan work focused on organizational effectiveness.
* 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.