TO: Board of Supervisors
FROM: Tracy Schulze Auditor-Controller
REPORT BY: Raymond Francis Accountant-Auditor I
SUBJECT: Community Facilities Districts Senate Bill 165 Milliken-Sarco-Tulocay (MST) FY 2021-22
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 2021-22 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 2021-22.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
Is it currently budgeted?
No
Where is it budgeted?
N/A
Is it Mandatory or Discretionary?
Discretionary
Discretionary Justification:
N/A
Is the general fund affected?
No
Future fiscal impact:
N/A
Consequences if not approved:
Not complying with California Government Code
County Strategic Plan pillar addressed:
Effective and Open Government
Additional Information
N/A
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 ...
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