Report 2014-122 Recommendation 12 Responses

Report 2014-122: Ross Valley Sanitary District: The Board and Management Have Only Recently Begun to Address Significant Weaknesses in the District's Financial and Administrative Functions (Release Date: April 2015)

Recommendation #12 To: Ross Valley Sanitary District

To clarify the roles and responsibilities of board members, the district should create a more comprehensive board member manual that describes all of the board's roles and fiduciary responsibilities. This manual should address the best practices contained in the California Special Districts Association's Special District Board Member/Trustee Handbook. The district should also provide for additional training for board members in the following areas over which they exercise important responsibilities: financial management, contracting, emergency procurement, and human resources.

Agency Response*

Complete. The Board Member Orientation Binder includes the California Special District Association Handbook. Regular training is provided to the Board regarding their responsibilities, described in the Board of Directors Policy entitled "Board Professional Development, Training, and Education"

  • Response Type†: Annual Follow Up
  • Completion Date: October 2016
  • Response Date: April 2017

California State Auditor's Assessment of Status: Fully Implemented

We reviewed the district's new policy on board member training and found that it addresses our recommendation.


Agency Response*

The Board Member Orientation Binder has been revised to include the California Special District Association (CSDA) Handbook.

Training for the Board is in progress. Regular training is made available through the California Special District Association and other resources. Training on Board roles and responsibilities will be addressed in policy, to be completed by FY 16-17.

  • Response Type†: 1-Year
  • Estimated Completion Date: FY 16-17
  • Response Date: April 2016

California State Auditor's Assessment of Status: Pending


Agency Response*

A complete revision to the Board policies and procedures has been initiated. It is estimated to take between 12-18 months for the Board to consider all policies, with an estimated completion at the beginning of 2017. Board member orientation binder will be revised to include the California Special District (CSDA) Handbook.

Board policies are being updated to specify Board Director duties and responsibilities, similar to a job description. Professional development and minimum required training will be added to address Board roles in financial management, public contracting, human resources, and other key areas. Expect completion within 12-18 months.

  • Response Type†: 6-Month
  • Estimated Completion Date: March 2017
  • Response Date: October 2015

California State Auditor's Assessment of Status: Pending


Agency Response*

Board Member Orientation Binder will be revised to include the California Special Districts Association (CSDA) Handbook.

Board policies will be updated to specify Board Director duties and responsibilities, similar to a job description. Professional development and minimum required training will be added to address Board roles in financial management, public contracting, human resources, and other key areas.

  • Response Type†: 60-Day
  • Estimated Completion Date: March 2016
  • Response Date: June 2015

California State Auditor's Assessment of Status: Pending


All Recommendations in 2014-122

†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year or subsequent to one year.

*Agency responses received after June 2013 are posted verbatim.


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