TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Raymond Francis, Accountant-Auditor II
SUBJECT: Community Facilities Districts Senate Bill 165 Milliken-Sarco-Tulocay (MST) Fiscal Year 2022-23
RECOMMENDATION
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Auditor-Controller requests the Board accept and instruct the Clerk of the Board to file a report on Community Facilities Districts 2012-1 Milliken-Sarco-Tulocay (MST) for Fiscal Year 2022-23 in compliance with Section 50075.1 of the California Government Code.
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EXECUTIVE SUMMARY
In accordance with California Government Code sections 50075.1 and 50075.3, the Auditor-Controller must file an annual report with the Board of Supervisors attesting to the amount of voter approved special taxes collected and expended during the previous fiscal year and the status of any project required or authorized to be funded. Please see the attachment for details in the amounts collected for Fiscal Year 2022-23.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
No |
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Future fiscal impact: |
There is no fiscal future impact |
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Consequences if not approved: |
The District would not be in compliance with Government Code reporting requirements |
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County Strategic Plan pillar addressed: |
Effective and Open Government |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.
BACKGROUND AND DISCUSSION
Senate Bill 165, filed with the Secretary of State on September 19, 2000, enacted the Local Agency Special Tax and Bond Accountability Act (the "Act"). The Act requires that any local special tax subject to voter approval contain a statement indicating the specific purposes of the special tax, requires that the proceeds of the special tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only
applies to any local special tax measure adopted on or after January 1, 2001 in accordance with Section 50075.1 of the California Government Code.
Some of the requirements of the Act are handled at the formation of the special tax district and others are handled through annual reports. This report intends to comply with Section 50075.3 of the California Government Code which states:
"The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, 2002, and at least once a year thereafter. The annual report shall contain all of the following:
a) The amount of funds collected and expended.
b) The status of any project required or authorized to be funded as identified in subdivision (a) of Section
50075.1."
Please see the attachment for details in the amounts collected for Fiscal Year 2022-23.