HomeMy WebLinkAboutMINUTES - 06082004 - C.138 *♦ C .t. Contra
TO: BOARD OF SUPERVISORS '
. t
r r� Costa
FROM: JOHN SWEETEN, County Administrator
t r
DATE: JUNE 11 2004co
�v
�"""•`� County
i
SUBJECT: RESPONSE TO GRAND JURY REPORT NO. 0402, ENTITLED "WHAT YOUR TAX BILL
DOES NOT TELLYOU AND WHAT YOU NEED TO KNOW"
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
APPROVE response to Grand Jury Report No. 0402, entitled "What Your Tax Bill Does Not Tell You and What
You Need to Know", and DIRECT the Clerk of the Board to forward the response to the Superior Court no later
than June 9, 2004.
BACKGROUND:
The 2003/2004 Grand Jury filed the above-referenced report on March 11, 2004, which was reviewed by the
Board of Supervisors and subsequently referred to the County Administrator, Treasurer-Tax Collector, and
Auditor-Controller, who jointly prepared the attached response that clearly specifies:
A. Whether the finding or recommendation is accepted or will be implemented;
B. If a recommendation is accepted, a statement as to who will be responsible for implementation and a
definite target date;
C. A delineation of the constraints if a recommendation is accepted but cannot be implemented within a
six-month period; and
D. The reason for not accepting or adopting a finding or recommendation.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
------------------------------------------------------------------------------------------------------- -- - -------- -"�-------------------- ------------------------------
r.'''RECOMMENDATION OF COUNTY ADMINISTRATOR RECO M DATION OF BOARD COMMITTEE
�tL-oAPPROVE OTHER
SIGNATURE(S):
------------------------ --- - ----- ----=�='------- ------'�------------ --------------------------------------------------------------------------------------------------
ACTION OF BO -D N JUNE, $. 200+ APPROVE AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
X UNANIMOUS(ABSENT NONE } AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED: JUNE 8,2004
CONTACT: JULIE ENEA(925)335-1077 JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: BOARD OF SUPERVISORS MEMBERS
PRESIDING JUDGE OF THE GRAND JURY
GRAND JURY FOREMAN
COUNTY ADMINISTRATOR
TREASURER-TAX COLLECTOR
AUDITOR-CONTROLLER � � A
PUBLIC WORKS DIRECTOR BY , EPUTY
RESPONSE TO GRAND JURY REPORT NO. 0402
WHAT YOUR TAX BILL DOES NOT TELL YOU AND
WHAT YOU NEED TO KNOW
FINDINGS
1. The property tax is a significant funding source for local government services.
This tax is also one of every property taxpayer's most direct connections to the
funding of these services.
Response:Agree. Despite a significant shift of local property tax dollars to the state
to fund education, property taxes remain one of the primary sources of funding for
local government services. The property tax bill has a direct connection to almost
every property owner of the County. The Revenue and Taxation (R&T) code
§2610.5 requires that on or before November I of each year, the county tax collector
mail or electronically deliver a tax bill(or a copy of one) for each property on the
N y
secured roll if taxes are due. An exception to this is if the b amount is twenty
dollars ($20) or less, or when the amount owed is too small to justify the costs of
collection, in which case the tax collector would not have to send a tax bill (R&T
§§2611.1, 2611.3 & 2611-4).
2. Property tax bills contain detailed information about:
a. The property: It's location, ownership and assessed value along with other
identifying details such as Tax Rate Area and Assessor's Parcel Number.
b. Individual Parcel Levies and Bonds: These are separately stated on the
tax bill and indicate where and how to get additional information on these
levies and bonds.
C. Countywide tax rate and other special district tax levies based on
assessed property valuations.
Response:Agree. The property tax bill includes all information required by
Revenue and Taxation Code §§2611.6, 2612 and 2615.6.
3. The property tax bill does not further describe, at any level of detail, the allocation
or distribution of the 1% basic countywide tax. For many, if not most property
taxpayers, the largest portion of the property tax is the countywide tax of 1
(Taxes assigned to the value of the property.)
Response:Agree. The property tax bill does not necessarily have to furnish
information regarding the allocation or distribution of the 1% countywide tax,, even
when it is the largest portion of the bill. The Revenue and Taxation code does not
require such information to be displayed on the tax bill, nor has the tax collector ever
before received any request to display it. Unquestionably, there are taxpayers
interested in learning how state and local governments spend their tax dollars.
What Your Tax Bill Does Not Tell You And What You Need To Know June 1, 2004
Treasurer-Tax Collector's Response to Grand Jury Report No. 0402 Page 2
Information on government spending may be obtained from the annual budgets and
financial reports of those agencies, which are generally available from the agencies
in hard copy and electronically, via the Internet
4. The distribution of the funds generated by 1% basic countywide tax can vary
significantly, depending upon the property's location and jurisdiction.
Response:Agree, with clarification. Property tax allocations are performed on a
countywide basis only. Allocations are based on tax rate area shares, which can
vary significantly as illustrated by the tables provided in the Grand Jury's report.
5. The countywide tax rate of 1% funds many things including:
?a Elementary School Districts
? High School Districts
? Community College Districts
? Law Enforcement Authority
? Fire Protection Service Provider
? Public Transit Service Agencies
? Healthcare or Hospital District (if any)
? Redevelopment Agency (if any)
Response: Agree.
6. There is no indication on the tax bill if the property is located in a Redevelopment
Project Area.
Response: Agree. The property tax bffl does not necessarily have to indicate if the
subject property is located in a Redevelopment Project Area. The Revenue and
Taxation code does not require such information to be displayed on the tax bill, nor
has the tax collector ever before received any request to display it
7. The Contra Costa County Treasurer-Tax Collector is engaged in an exploration
of the issues associated with revising the current property tax bill to be more
user-friendly, with more information systematically arranged.
Response: Partially disagree. The Treasurer-Tax Collector endeavors to make the
tax bill more user friendly by removing information that does not relate to the
compilation of taxes due, the method and timing of payment, and who to contact for
additional information; and to re-arrange the information to make the bills easier to
read.
The present bill is difficult to read because of the print size and the amount and flow
of information. The Treasurer-Tax Collector's Office hopes to assist the taxpayer in
better understanding and using the tax bffl by eliminating information that is not
required and by displaying the remaining information in a more logical and easy-to-
What Your Tax 131811 Does Not Tell You And What You Need To Know June 1, 2004
Treasurer-Tax Collector's Response to Grand Jury Report No. 0402 Page 3
read format. As a result of the changes,, it is anticipated that fewer taxpayers will
need to call the Treasurer-Tax Collector for assistance, thereby enabling staff to
provide better customer service to all of its clients.
Additionally, most of the information eliminated on the front-side of the tax bill will be
pre-printed on the backside along with all other "static"information to reduce
production costs.
RECOMMENDATIONS
The 2003-2004 Contra Costa County Grand Jury Recommends that:
1. The County Treasurer-Tax Collector continue to work to improve the
appearance, organization and clarity of the information provided to taxpayers as
part of the property tax bill.
Response: Not yet been implemented, but will be implemented in fiscal year
2004105. It is the Treasurer-Tax Collector's objective to produce such a tax bffl that
will provide an optimum amount of Information as mandated by law and necessary
for the taxpayer to make an informed and timely payment with minimal assistance by
the Office.
2. The County Treasurer-Tax Collector redesign the tax bill to permit taxpayers to
know more about how their money is being spent.
Response: The recommendation will not be implemented because it Is not
warranted or reasonable. The Treasurer-Tax Collector's Office has neither control
over nor direct access to the records regarding the allocation, distribution, and
expenditure of ad valorem taxes and assessment revenues. It is responsible for the
receipt and investment of funds., not the appropriation, distribution, and expenditure
of funds. By providing such information on the tax bill, the Treasurer-Tax Collector
would be inviting recipients of the bill to call the Office for further information or
clarification. With minimal staff available and a fiscally strained budget, the
Treasurer-Tax Collector cannot afford to provide the information on the bill nor the
costs of additional staff and training to field taxpayers'inquiries.
Note,, too, that the County collects and allocates property tax revenues to over 200
local agencies. It is not feasible for the County to coordinate and analyze the
financial data of the myriad local agencies that receive and spend property tax
dollars to report on how tax dollars are spent. Each public agency is required to
publish budgetary and financial reports for public inspection.
3. Space on the bill be devoted to describing the ten largest recipients as shown in
the example below, of taxes paid within the property's jurisdiction. This data is
What Your Tax Bill Does Not Tell You And What You Need To Know June 1, 2004
Treasurer-Tax Collector's Response to Grand Jury Report No. 0402 Page 4
available from the County Auditor-Controller based on statutory tax allocations
and application of the property tax assigned to various redevelopment agencies.
City of Pittsburg
TOTAL(1%Countywide Tax) $47,978,603.89 100.0%
Agency Receiving Funds Amt.Received As%of Taxes Paid
This reflects ONLY the top 10 recipients Not Total of 100%
Pittsburg Redevelopment Agency $2919821337.52 62.5%
Pittsburg Unified School 454519660.19 9.3%
Contra Costa Fire District 2592730027.43 6.1%
City of Pittsburg 25689,587.30 5.6%
K-12 Schools ERAF 251505348.92 4.5%
County General 198895143.52 3.9%
Contra Costa Comm. College 8751839.67 1.8%
East Bay Regional Park 571,740.28 1.2%
Mt.Diablo Unified School Dist. 4101448.22 0.9%
Los Medanos Health Care Dist. 3549005.13 0.7%
Response: The recommendation will not be implemented because it is not
reasonable. There is insufficient space on the tax bill to accommodate the extra
data. Adding data not required by law would contravene two of the County's goals
for redesigning the bill, which are (1) to create more space by removing from the bill
all information not required by law and by changing the paper size from
8.5x11(letter) to 14x11 (legal), and (2) to assist the taxpayer in finding the legally
required information by strategic placement of data elements on the bill. The
spacing of the data was also carefully considered for future folding and stuffing of
the bill. The current form is oftentimes folded across the OCR (optical character
recognition) computer data line, which negatively impacts the computer scanning of
the payment. With the new design, this problem can be avoided and, thus, save the
Treasurer-Tax Collector's Office a significant amount of time and resources. The
new design will also reduce printing costs, as only variable data will be printed on
the front side of the bill. Information on the backside of the bill will be static and
preprinted at a lower cost.
The new design will also enable the Treasurer-Tax Collector to some day transition
to a window reply envelope that will require the taxpayer to place the made-to-fit
What Your Tax Bill Does Not Tell You And What You Need To Know June 1, 2004
Treasurer-Tax Collector's Response to Grand Jury Report No. 0402 Page 5
coupon with the return address facing the window and the check payment placed on
the opposite side. This arrangement will also contribute toward making the payment
processing even more efficient.
In response to the Grand Jury's recommendation, however, the County is
investigating the possibility of publishing on the County web page prior-year property
tax allocation and distribution data by tax rate area, and possibly additionally linking
that data with the County's Geographic Information System (GIS), which is also
available to the public at the County's website. If this application is found to be
feasible, the County may have the site operational for the FY 2004105 tax year. This
website could be referenced on the preprinted side of the property tax bill.
4. This data be organized by political jurisdiction in the case of incorporated
municipalities and by commonly recognized communities within unincorporated
areas of the county.
Response: Will not be implemented because it is not warranted or reasonable.
(Reference the County's response to Recommendation No. 3.)
The recommendation is not consistent with the primary objective of the redesign of
the property tax bill, which is to effectively inform taxpayers of required information
and to collect taxes in a manner that is efficient for the County.
The Treasurer-Tax Collector would have to rely on the Auditor-Controller to provide
such information and on the Department of Information Technology to maintain and
electronically import it onto the bill, all of which would incur new expenses for which
the County does not have the funds to cover. Moreover, if property tax distributions
were reported on the commonly recognized communities within the unincorporated
areas of the County, over two thousand data tables would have to be created and
maintained for these areas, a cost of which the level of demand for such information
does not appear to justify.
The County is committed, however, to investigating the possibility of making this
information available to the general public on the County's website as a service of
the Auditor-Controller's Office.
5. This data be calculated for the current fiscal year (the year being billed on the tax
form). If that is not practical, then data for the previous fiscal year could be used.
Response: Will not be implemented,, as explained in the County's responses to
Recommendation Nos. 3 and 4.
If the County determines it is feasible to provide this information on the County's
website,, the data would necessarily be for the prior year. Property tax bills are
usually mailed as early as in the middle of September each year. It is most unlikely
the appropriation of funds for the same fiscal year would be available.
What Your Tax Bill Does Not Tell You And What You Need To Know June 1, 2004
Treasurer-Tax Collector's Response to Grand Jury Report No. 0402 Page 6
6. The tax bill for property located within a Redevelopment Project Area show,
within the comments area of the form: i) the name of the Project Area, ii) the
Redevelopment Agency with jurisdiction and iii) the percentage of property taxes
paid within the project area that are allocated to that Redevelopment Agency as
its property tax increment.
Response: Will not be implemented, as explained in the County's responses to
Recommendation Nos. 3 and 4.
The "Remarks"section of the bill is strictly reserved for vital information regarding
the assessment and collection status of the property. This section is highlighted with
an offsetting color designed to draw the reader's attention to such information.
Recent changes to the comments section of the tax form have already produced a
significant response to such things as outstanding prior year taxes owing on the
property. This notice has helped taxpayers become immediately aware of their
delinquent taxes and avoid future collection actions that would have affected their
credit and ownership of the property. The County does not consider the diversion of
the limited yet vital space from the tax bill for purposes of publishing information
about Redevelopment Project Areas in the best interest of the taxpayer.
7. These changes appear on the property tax bills to be issued on October 2004 for
the 2004-2005 Fiscal Year.
Response: Will not be implemented because of the reasons already given. Rather
than spend the time and resources researching possible ways the recommendations
could be included in the property tax bill, the County will explore use of the County's
website to make such information widely available. Most citizens today have access
to a computer, whether in the home, business, public library or school. Reference
could be made on the backside of the tax bill identifying the appropriate website.
The County can update the website with the latest information as it becomes
available and taxpayers could access it at their convenience.
a o 4.4
a 4m V)m aRaRaeaEaExR 0 40 0 C4 w
U cil 40 t"C4 10 (D V)0 m N 00 C4
in orP M CM V 0 Ci 0�0�
4) C31 I%.e cr)C4�� 0 0
V 6 mi'i C,4'I ci CS (6 46 6 c; 'i 00 'i 04 vi N cS 6'i'i'i C4
x C%l 9 9
Ad 0 as
AI�NtOMCD
a w w a r0i-m cl t.� U�Q�q N cl p-Im OD 00 CD r"
C4 I- fl�V-W M CD V
et CIA U)in CO)eq C')I o)
a t�_04 C4 C4 f- V 01 m(0 0)00 k) v ko 40'r W, C4
a P�r�q 40 w m v cq C', 8'0 2 cl ;0. 0 4, 8 --:q '4 > QD U,t-, a tq
> . . .F. . . . . > Vt 4q Iq v! 0� > 'R �t 4q C'l cl - - -Nt N Cli
40 f� 04 04 C4 la Cf)
w U,cm 8 8 .:
v) V)4n C-4 i;S co V in C3 V
Ol V)CM r V- 0 w in to V_ 0 V_ q 0)
cl 4> morin— C'4 40 a f._ 007)
C,'0 v 40 'm
0.4 a - -rz 06 06 to vi vi V-:�:V:
OD r)vi C6- � I I. C4 ci N C4
C,4
rr 40 Ow 40 4*40 Ow so 40w 40 40 Go 40 do 404 40).40 40 Go 44k 40),4*fA to 4&Ow 40 40 ift 40 so 4a 40 41b Go to 40 to to iff 40444040
1- 0 0
z (a I- (A
0 W 0 0 z
W W
W W W P,4 W
0 '0 1.- Poo (L LL U4 Wt9 a LL P" U4 2
J W W�c< 0 .S oug LL WYO IL (a),�
ty e4 W w 0 1--1 a _1 _J M LL 0
> —-i_j W>Lu _5_j W
Ul 0 U. (A
> LAJ w<W Z d-1 0
W9z w w-j W_j w_3 W -j W
:10-A>
oozwx > 2>.Wg 068 > LMU UJI W w 0 Lu
z LLI LL.< 0 WO (A > WW-- 0
WWI.-wmw9O0w 02�-w O>V,2>zww W JzW2z_jL�Lw2w
w2wzzd�_261< W:)0-J Z _j z maw �Z02Z
0:50w<089w3t w o 8 8 '5 2 w z z 0 W I w IF -j !E W_j :)0 0
C.)0 w (.)0>.o_j C4 0 0 0 OAD o d W 0
_j >-0 z-i
co x C.) 1::,-U. 0>- 2 2 X�:tL _j 0 x x 0
LL C.) 0 guzoo� x
0 :4 8�,>->- iL
0 w 0) - 2 -WWI o8u8m
0 o o I z r. cr z
t. t- 4 > 4
z 0 z>.0
< 4) 04 2
z t4 Q C4 5 2 D z
0 W 0 0 1- 8 W 0 0 0 0 o<g V o o zoo
.:� I-�k m o o Z38
1.- 3: <11P m 0 u to)(0) 1- <
4. o
cis LU
a aR aR aR aR aR aR aR C6
C14 to P.4N u w 0 1- C!Oq 41 P,:IR V)(y)m 0 64 g 0?t*-:11 Cl I. w 40 1%.
ci Oq 0�17 S.
V u 4n cm a vi 4)
00 w't cn cn C-4
>S rrrrCl" 9 C6
cd ca
O � H p
f.-N It 0)
00 400 It C-4 UJ q- QD HI': 1�. w
"It CR Ci CR q T7 CR C!
gC tri rtp0 g
4,
> -01 r.-V M r-r- a cn
= > Pt tt -ell aq > pt rt Iq OD'"- - - - -OD-
> • n Cb cq Ot Of c!%! - - - - - - - - I.-
a 4M 0 OD 0 10 in Cl;!to
G V.10 40 to la CO 03 CM en 00 a�4m
1* C4
O w C*co r�40 a M qt 'm r, 0 C* t.. co
;,w m cn 40 00,4
aD
0 QO w to"
q Iq at - - - I I - - ft N It M el
40 0i in - - - -
04'1 C*cn m cm A 4m.0 CO CO v M"V.-v r r 2'"n 0 4m 4m OD ww
40 44 40#4S to W,401�40 to.%&S wl� *w ww 40 40 44 40 40 4a 40 V*to 46 40 to 40 40 40 ift"401,V*wwS Ow fi&vi�40 40*4a 40 40 44 60 4VO
pro F_
z 0 z
z W
z W V W
W 7E >4 0 2
LLI W 2
0 CL CL W
LLO t (!) LL 0 LL
W W W a, w 0 CD
t* LL 00 W Z U�cr._j UJ�e< W W_j y tr U_Z W�e
CI W ONO nj-1 W IL 0.0 a:g 0 (L
2 o_j z _j -I IL ffi A J
Lu U_> -i IL W>_j 0-i
> iL-W<LLI 0 Z W w
WW_ W9ww8Ow,<- > 2
wx<wgw—vwz La
w W I-W W 010 zW_jrj)g@OzO
LL 0 0 ZCOI--WW 00 _JOF-wW>-UWOa �O
X_5 0 z 22 0 U)IX Z *a 2 W W wyw-iz<mwww °z>-J w2w W
W -J
w w o 2 w cr 4) j 0 2 w 2 ff W cr z W z 0 IL)_J
0 00 W Ul QOW
0 XWOOOdT ce. 0 0-JA 0 0:,-0 a 0 0 o 0 ad 0 0 0 0
ca _j 0 0 0
Q�0 C.)>.0 x 0<r-) t x < LL�0 CL
21LLtnuowu (,)g- Q 0 0
--0 1 IL=j 0 0)Z 0 0 ca
41 z 1�-0��- �_
04 W>- 4) C3 04 Z z 5 :r m 0 Z C4 w 2
tkfj 0
V_ 0 U) fi) V-C)-0,o o o
0 0
ig 6"BLU w i ZZ0680
e:3�k awa(L)-%0 6 L)0 6 a.(.)a cL 0 6 0 F w
4. 4�
08 aR 'R aR aR aR aR aR CD 4�cm w 1-0 Cb C-4 IM IM t.qt M CD Q) .0"Mrwlnmw"Mt- C� 1-10cova)CDC)'t
04 ci
4,>
Nr N ci.4 Q -0 t.2 0;oi C4 J._.qjr V-(4-V-- I
a 40�j Oi Q6 ui 4 vi 6 6 6 vi C4 ad tz 6 4 6 C4
CL, C%l CL4 9 V_�V_
as as cc
A W � w
O M IM 0) 40D t-It OD 0 61) 04
C4 00 a
41?11-:C4 tj VI M t*- In 4m v)9 6N 4D c4 CO V)V-
C 1, . . . R N N V7 . . . . . .
b C�'t CD(34 03 1--0)OD tO P-V W)M ri t_,a t-I-w 0 m w 0 'to tCC N-
r in V- V.t-r-r P_ C-4 D C4
ID NOS�_ I COD)PCN S A v V, .0,CD W) 9)4"m CO
> aq CV tq rA
0 > Iq ti flt OR at Cli Iq(3�Cli Ci > _cqq .-�R _V_ > - - - - - - -
to 00 1 It a w P.-0 in I--m t+0 f�. ;;HRs
C,4 at 040 V- ;4 do
f._ 8 OD Wl 81 8
4D 18 13 m(4 In V
I F-0
40 04 m
a - ac!cq r
0 4i t-C4 C4 cp aD'i ci 4;wi C6 ci CA- C4 t- C'i cm C-4 z C4 co C-4 cm vz to QD-16 4 CM N
A(%A-V- r 04 1- IV(14 4cm r r r r
40#a N 40*40 40w go 40 44 40 40* 40 40 40 N 4*40 40 40 4OW 00 4* 064 40 Ow Go vs.40 40 40 40 N 40w 40 40 GO N 40 60 40 GO 4OW 40 40 4OW
0 Wk I- Ok t.-
0z 0 z
z W
W W z
7 w
n
W :t W W W 2
w 0 0
LLd W0 F-4 UO 0 (,)a 1 (9 Ud x 20
LL I w uj!e CL tu CL
x LL U_ W a w C!j U. w�e to LL W W W�e 0
08 g W a- -i CL JCL CIM >4 Lb CL-i
co_J j W U) > cr 9
UL>w 0_j >_ .=)C)-i I I d-,w i E.. 0 .:� ww w
W <W > WOW _30OZWO �13 LL D W > 0 >
< 0 Z LL ww<ox�duzw
LL w 03 W=)w (3 W z t-COO)w W c!)Z U) w W 2 1- 0W 0a
:3_j z w W 009 :)w _Jzmno
0 Z�Ujw 2w_JZOw2wwo U 4, _Jznm�--w2w
Ox (!,o V o 1 0 W 0:)x m 2
HOOOMR-Im D OWWXMW du z
Cd 00 C4 a)0 0 W C4 -000 Z(AOO
C.)0>-o QWX XWO>-O xrruwoao>.qA
x Ix LL _J 0 0<0 0 m W 0
(3 co < w
> LL 1� T
z 0
#_0<m5Zz>- U)Mn S 0 3:0 145 13 >-3;1
1-10001 r_ �1-0 1 m (.)�-o 6
z t-C.) 0�_2 Z ZWZO Mt.- r. 0 M Z 2 C3 z
cm (a �C4 z
0 o o o t o 0 W W o 0 0 0 o
�_C) C) Ff 0 C.)(.) _j I.- a
8 210 o o :t o 3:0
4. to..
as cis
C0134 aR aR aR aR
aR ae aR f aR aR 0. g aR aR aR aR aR aR aR a. f*aR**aR*aR*aRaR
Im 0, C4 40 1�.1��
ON M CO 90 4C)OD CO 00 g OR'It 01 aq 01 Cq in v)CR
t.:4 Cq ci 6 vi C6 wi C4 6 )Na:
0 1-co 0 t,:pz C4 6 6 a 1w w C4 Ovi 6(.4
C4
M CD1200t,COCOC48 CDP-
a Cf) C�w
C4(71 C—)!!�CC34 CV A 9 A:4 P'_�t
CA 21 tm-a;g CIO-g!x S C4-C4 M 410D 2
. . . . . . Cr) . . . . . . . . . . . . 9P . . . . . .
-a ci P_C49 t-0)rl-It -0 pz 46 0),40* )OD 0 0)to 6 110 415 co 8 LO 0) fd r-z
CA :9 w t-N f.. Q m w 0) r-to to (.4 md OD 0)
-
Iq 01 m CU" IN
CA
I, V OF 0) 4 CV) 0 w I
> c'!0 C* IN 00-0 0 Z cq G� . . . . . . > (3)P.C4 0)0 t
cys�;�n IN M M M W %b�00 t-4 wi
> c SM10fams —:9
40 al"49 '00 ml�ch m
40 t-kO OD 10 cri
O 0,Go C w CSj OD CO 14 4M C-4 Poo 9 8 .0 1-I'll C% IWO CIO
_ _ _I . 4) "*-q"t q fq 14 _ncl - C! P,
z C4 A Z cl R C—i—11t Cli #Z le M C.)Cq t4 wt cd ei 0)f- ft In M C"
a; go r-t,U),en C4 X 06q 04 2 C4
O� 04
40 44 N44444444NNNN w 40 41%"GO G&40 44 40 S&tow im 40&S 4446* 44444444 40 GOW Ow Ow Ow 40 4*to 40 to 4*
0 ;"To
k)*
0rn ar0
2
z Olm =1 0 CL W W W z
W a a W
"0 -1 0 U. M U_ 0 OC
0 W LL 2 L L toe It_j
0 to ;-_M-1 ge I t L to W
ce I-j JUS} IL t-Ja
Ow Ne
LLI_J _j>. w W w CO_J w
LL_j - aa;9-1 CO>. >
x o
0 W tr a w tu 0 W Lu W C) I- Z W
tz
w w Q X W W 0 W z
VwNuzow > W 0 > 9 8
ai tit- 0 < !j, 0: OOM Lqwrfj Ozomi u-co(a w W
W M(a W 4) 1 C Q
EO -J-02wxx 8 2 W u WE Z-JMWWC) m Oul Oul
z o -j z 0 w z
4) a-, W 0 0 LI)
0 W 0�-W 0 0 W to
:)-i :)a a 00
u w L 10 0 W 0 0 0 0 Z(.)0 0
x 8>-I- 08i8o cr 8 rc 8 0 Q 6:r Z
<
8 COQL�: 6% Oww W 0 o i o 00 0�:0 0
Iz-m 0 0 1;0 M 0 0 0
0 0 Z 9: LU 0 Z a) 4
Z(.)0 C3
0 tj 0 6 1 z
z:)C,4> 0(14 M 7: t- D N cm :)
z Moo 0 LIJ _j, co ui o LLJ OW-0,20j<
Nk o
S CO)��k LL- U W 4<1 8 6 8 3: 1.-(1 to)—�k IOL)U0,00 U31:8 1-3:cc li w-0&;�00 00
l"< U C.)
ly. _
T ++ •rT .' Y• its
_ CONTRA
TO: BOARD OF SUPERVISORS }Jl
il' _ TA
14
COUNTY
4`4
FROM: John Sweeten, County Administrator . ; Y. 3cl
DATE: June 8, 2004
SUBJECT: Grand Jury Report No. 0404 — Take Action Now to Reduce Costs of Retiree
Health Insurance
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
RECEIVE the Grand Jury Report No. 0404 entitled "Take Action Now to Reduce Costs of Retiree
Health Insurance" and REFER it to the County Administrator's Office for response.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
f I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact:Julie Enea,Sr.Deputy CAO �
ATTESTED ULR `K-
10c)
JOHN SWEETEN,CL RK OF
THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
cc: CAO
BY 1%lk (0 IC-DEPUTY