Friday, February 5, 2016 The CSAC Bulletin
Finance and Operations

For more information, please contact Dorothy Holzem at 916.650.8133, or Betsy Hammer at 916.650.8108.

County Audit Authority for Small Special Districts

CSAC wants to know how many special districts in your county rely on county auditing services to meet their annual audit requirements. A potential change to county audit authority for small special districts (defined as having annual revenues totaling $150,000 or less) may be the subject of legislation this year. Your feedback can greatly influence this measure as it develops and comments are requested.

Specifically, the proposed change would permit these very small special districts to seek an annual financial review with evaluations for risk factors conducted by the County Auditor. This would be performed in lieu of the audit, which current law permits to be deferred to two-year or five-year cycles if certain conditions are met. Some special districts have expressed that the delayed audit does not serve its intended purpose of reducing costs. Rather, it simply multiplies them by the number of years captured by the audit. Under the proposal, all costs to perform a financial review would be incurred by the special district, in an effort to reduce comparative audit costs to the special district.

Please send comments to Dorothy Holzem, CSAC Legislative Representative, or call (916) 650-8133, and share how many small special districts in your county rely on county auditing services.

Proposed Mosquito District Board Leaves County Authority Intact

Assembly Bill 1362 (Gordon) would give mosquito and vector control districts a new option in how trustees are appointed. Under current law, counties and each city within the jurisdiction of the district are granted an appointment to the district board but according to Assembly Member Gordon, this has created problems for some mosquito and vector control districts. AB 1362 would give cities the option to create a city selection committee and potentially decrease the overall size of the district board. The selection committee may not interfere with county appointments or select more appointees than there are incorporated cities in the district. CSAC is neutral on this measure.

Survey Seeks County Input on Elections Funding
California Forward is exploring ways to increase cooperation between California’s state and local governments in funding election administration. The organization is participating in an election funding working group that includes CSAC, the Future of California Elections, the League of Women Voters of California, the California Budget & Policy Center, the Secretary of State’s office, Verified Voting, and several county elections officials. The project is intended to inform potential options and solutions for approaches to funding elections.
Counties who have not already done so are encouraged to participate in the survey by clicking here.