SB 561: Fallen Leaf Lake Community Services District: State audit.

Session Year: 2017-2018
House: Senate

Version:

Existing law, the Community Services District Law, specifies the procedures for district formation and the selection of district governing board members. That law also requires a person to be a voter of the district in order to serve on its board of directors.Existing law, the Uniform District Election Law, provides for landowner voting districts, in which each voter is required to be an owner of land located within the district. Existing law also provides for resident voting districts, which are districts other than landowner voting districts. Existing law provides penalties for prohibited acts relating to statewide and local elections.Under existing law, the Fallen Leaf Lake Community Services District is a resident voting district.This bill would, until January 1, 2021, exempt a person who is not a resident of the Fallen Leaf Lake Community Services District, but who is a nonresident voter, as defined, from any residency requirement for voting in district elections or serving as a district board member and provide that this person is immune from liability for a criminal penalty for violating that residency requirement.

Existing law requires the California State Auditor to conduct financial and performance audits as directed by statute, and to conduct audits of a state or local governmental agencies or other publicly created entities as requested by the Joint Legislative Audit Committee. Existing law requires the county auditor to either perform an audit, or contract with a certified public accountant or public accountant to perform an audit, of the accounts and records of every special district within the county, as specified. Existing law authorizes a special district, by unanimous request of its governing board and unanimous approval by the board of supervisors, to replace the annual audit with an audit over a longer period of time or with a financial review, as specified.

This bill would require, by August 1, 2019, the California State Auditor to complete an audit of the Fallen Leaf Lake Community Services District that includes, among other things, an analysis of the districts financial condition and ongoing financial viability.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Fallen Leaf Lake Community Services District.

Discussed in Hearing