Editor’s note: The Plumas Sun is posting Plumas County Treasurer Julie White’s response to the 2023-24 Plumas County Civil Grand Jury Report in its entirety.
Dear Judge Prouty:
I offer this response to the 2023-2024 Plumas County Grand Jury Final Report in my capacity as the County’s Treasurer-Tax Collector. The Report includes an 8-page analysis of my office. The analysis contains many inaccuracies, but I limit my response presently to the following findings and recommendations. I make this submission pursuant to California Penal Code section 933, which sets dates for certain responses to Grand Jury reports. Based on a release date of June 12, 2024, my response on behalf of an agency of the County is due within 60 days of release, or August 9, 2024.
What is most concerning about this report is not the multitude of inaccuracies, but rather that the Grand Jury omitted to contact anyone at the Treasurer/Tax Collector’s office. To the extent that a supplemental report may be filed, I invite the Grand Jury to consider a special session for the presentation of questions to my office for direct response to the Grand Jury and inclusion in the report.
Findings:
Finding Fl: The Treasurer/Tax Collector failed to use the software of the county’s system (Tyler Munis) resulting in an inability to communicate with the Auditor, Assessor and CAO offices digitally.
Response: The Tyler Munis software was set-up incorrectly so that the Interest Apportionment would not work. A “work around” was created in Microsoft Access that enabled the Treasurer to communicate with the Auditor, Assessor, and CAO offices digitally. The Treasurer’s office is dedicated to moving forward with updated technology and processes. The Tyler Munis software for treasury management will be implemented and the Treasurer’s office is moving forward with investment software Sympro.
Finding F2: Audited financial statements and audits to the State Controller’s Office have not been filed on time negatively affecting the county’s ability to secure financing for projects.
Response: Financial audits are a responsibility of the Auditor’s office. The Treasurer has no control or influence over when the audits are filed.
Finding F3: Single Audit Reports (SAR) for agencies with federal funds have been filed late impacting Public Works transportation projects and grant applications funded by federal dollars.
Response: Financial audits, including the Single Audit Reports, are a responsibility of the Auditor’s office. The Treasurer has no control or influence over when the audits are filed.
Finding F4: The Treasurer/Tax Collector has not managed the investments of special districts leaving them with financial uncertainty and lower amounts of return.
Response: The Treasurer manages the Plumas County Investment Pool, which includes all county funds and those funds of special districts. The Treasurer ensured that all special districts received their funds based on average daily balance, but the payments were delayed.
Finding F5: The Treasurer/Tax Collector has failed to implement a system to collect taxes from Airbnb preventing the county from collecting all taxes due from all lodging facilities.
Response: The Treasurer’s office has Megabyte Tax software that collects the Transient Occupancy Tax for lodging providers and short term rentals, including AirBnb.
Recommendations:
Recommendation R4: The Grand Jury recommends that the mission statements, and policies and procedures be updated in the Assessor’s office, the Auditor Controller’s office, and the Treasurer/Tax Collector’s office by December 1, 2024.
Response: The mission statements, policies, and procedures of the Treasurer’s Office are not the problem. Any revisions would divert time and resources from issues of software implementation, tax collection, and distribution of payments.
Recommendation R5: The Grand Jury recommends that all job descriptions in Treasurer/Tax Collector, Auditor and Assessor offices include experience and competencies in using digital platforms by June 30, 2025.
Response: This request is ambiguous and the Treasurer is not sure what is being recommended. The Treasurer is not an employee, but is an elected official. I have certain duties and responsibilities that I was elected to perform as determined by the legislature. If my duties and responsibilities are to change, that change must come through the legislature.
Recommendation R6: The Grand Jury recommends that the conversion to the use of digital platforms in the above stated offices be completed by December 1, 2024.
Response: The Treasurer is moving forward with the implementation of the Tyler Munis software and the Sympro software.
Recommendation R7: The Grand Jury recommends that the Treasurer/Tax Collector enforce the current TOT ordinance requiring all lodging providers to hold TOT certificates by October 1, 2024.
Response: The Treasurer currently does and has always enforced the current TOT ordinance. All lodging providers are issued certificates, a welcome letter, and the Transient Occupancy Ordinance.
I also share three administrative details.
First, the immediately prior Grand Jury Report detailed extensive county-wide issues and problems affecting multiple agencies. There is no follow-up in this report regarding any of those topics and matters.
Second, the Treasurer-Tax Collector has initiated an ex parte application pursuant to Government Code section 31000.6, which addresses conflicts of interest on the part of County Counsel and how to resolve them. It may be that the filings in that case may be of interest to the Grand Jury as it considers the source and quality of information. The application is a public record (Plumas County Superior Court case no. CV24-00119).
Third, and relatedly, multiple County elected officials (including the Treasurer-Tax Collector) combined to draft and sign a letter involving budgetary matters within the County. It is enclosed. It is dated June 18, 2024, shortly after the issuance date of the Grand Jury Report. The letter describes a crisis within the County that is not addressed in the Report.
Very truly yours,
Julie White, Treasurer-Tax Collector County of Plumas
Editor’s note: This story was edited to reflect changes in information provided to The Plumas Sun.