Report 2018-133 Recommendation 12 Responses

Report 2018-133: Fallen Leaf Lake Community Services District: Its Billing Practices and Small Electorate Jeopardize Its Ability to Provide Services (Release Date: July 2019)

Recommendation #12 To: Fallen Leaf Lake Community Services District

To improve its financial viability and safeguard its ability to continue providing services to the Fallen Leaf Lake community, the district should, by December 31, 2019, develop and implement a budget plan that realistically estimates changes in revenues and expenditures, and identifies approaches to address such changes.

1-Year Agency Response

As explained in the District's response to the recommendation (both contained within the Audit Report), the District "will strengthen its budget plan by annually reviewing and assessing any potential changes in revenues and expenditures." The District's budget for this fiscal year (2020-2021) was approved by the District's Board of Trustees on July 4, 2020. The District's budget reflects consideration and discussion by the Board of Trustees to assess potential changes in revenues and expenditures, particularly due to the COVID-19 pandemic.

California State Auditor's Assessment of 1-Year Status: Fully Implemented

6-Month Agency Response

DISTRICT'S RESPONSE TO NUMBER 12: As explained in the District's response to the recommendation (both contained within the Audit Report), the District "will strengthen its budget plan by annually reviewing and assessing any potential changes in revenues and expenditures." The District's budget for the next fiscal year (2020-2021) will not go into effect until July 1, 2020. In the meantime, the District is developing this budget, which will be reviewed by the Board in the Second Quarter of 2020, to be passed prior to July 1, 2020.

California State Auditor's Assessment of 6-Month Status: Pending

All Recommendations in 2018-133

Agency responses received are posted verbatim.