3b) Discussion and Possible Action Including Introduction and Waive First Reading of an Ordinance Repealing Mendocino County Code Section 2.16.041, Adding Section 2.16.070 and Amending Chapter 2.36 for the Purpose of Consolidating the Offices of the Auditor-Controller and the Treasurer-Tax Collector
(Sponsor: County Counsel)
To: The Honorable Board of Supervisors of Mendocino County
I worked full-time for the County from 1987 through most of 2014 in various accounting, auditing and administrative positions, in the Auditor-Controller's Office, the Sheriff's Office and the Probation Department. I hold a CPA certificate from the State of California, and during my career I participated in hundreds of hours of continuing professional education in governmental accounting. I believe there are principles governing the purpose of local governments, the efficient and effective delivery of governmental services, the safeguarding of public assets, and the fiduciary duty of governments to the public they serve, which must be fiercely protected.
The proposal to merge the Auditor-Controller and the Treasurer Offices would weaken the internal accounting and auditing controls, and would unnecessarily increase the risk that County assets could be misused without detection. Without being able to assure the public that such a measure will clearly provide benefits that significantly outweigh the related costs, this proposal should not be pursued. I have seen nothing in the County proposals that provide that assurance.
If both the Auditor-Controller and Treasurer positions were eliminated and replaced with a Director of Finance that reports to either the Board or the CEO, any controls over financial assets and enforcement of County policies regarding the propriety of public expenditures will most likely be lost. I can think of no scenario where this option would be an appropriate course of action.
In my 27+ years with the County, I have watched the reliance on accountants and auditors steadily diminish, year by year. This is a time we should be shoring-up our controls, not making them even weaker. As you consider the options before you, I ask that you place your own fiduciary duty to the public high on the list of priorities you will use in making a decision.
A good Auditor-Controller and Treasurer-Tax Collector may not always tell you what you want to hear, but they will tell you what you need to hear, which is not as much fun but far more valuable. I urge each of you to support recommended action #3, "Retain current structure of separate offices of the Auditor-Controller and the Treasurer-Tax Collector".
FROM: Howard N Dashiell
Speaking as a private citizen
TO: Mendocino County Board of Supervisors (BoS)
RE: Public Comment, BoS 11-15-21 Item 3b) Consolidating the Offices of the Auditor-Controller and the Treasurer-Tax Collector.
As your Mendocino County Department of Transportation (MCDoT) Director I have never interjected myself into the reorganization of any department (other than my own) nor have I ever publicly endorsed any candidate in the county’s elected governance. I have chosen to keep myself out of the political fray - I felt it was best for me and the department.
This time I choose to make this public comment for the following reasons:
1) I read Treasurer-Tax Collector Shari Schapmire’s 10-14-21 MEMO (attached to this item) and I agree with her opposition to a new Director of Finance (DoF) position and her comments about focus. I believe that setting priorities and accomplishing the most important tasks within the limitations of resources is a matter of focus and energy. People just can’t focus on unlimited subjects and remain effective. Some more talented people can multi task more than others but there is a limit. You might give a DoF authority and control over Auditor-Controller and the Treasurer-Tax Collector functions but it will take the same caliber individual leaders down that chain to truly focus on those specific functions - important functions of proper care of the public money.
What happens in small counties such as ours is that managers and leaders seldom can devote all their time to oversight of staff but in fact do staff work themselves - particularly subject matter specialty work like Auditor-Controller and the Treasurer-Tax Collector functions. Energy becomes a limiting factor to those leaders who also must perform the “one of a kind” technical work.
Workload that dilutes “focus and energy” can lead away from purposeful action to disengagement and even burn out.
2) Schapmire’s 10-14-21 MEMO gives an example that was before my time but brings up another good point that I will elaborate on. I will not give department names to my examples but in my experience restructure comes for two reasons – 1) necessity - key staff are displaced and circumstances force re-structure – or 2) downsizing - staff analyze common functions then plan and agree to changes typically to improve service or respond to the loss of resources and in fact requires cutting services to the minimum required by state or federal mandate.
Regardless of the reason for this proposed consolidation of the Offices of the Auditor-Controller and the Treasurer-Tax Collector - I do not see an analysis of the functions - I don’t see a report or plan stating the benefits and changes. Finally I do not see any collaboration with change agents. If we had undergone a crisis and had to scramble to solve a problem in real time I would understand. However, we are not in crisis, we have a competent Assistant Auditor-Controller and the Treasurer-Tax Collector with staff who are perhaps stretched over workload and vacancy issues but are able to proceed in a most successful manor.
My point is that you have time to study and consider this rather drastic change - why not take the time to prepare such analysis? Consider ramifications to staff and county operations; if you don’t bring staff along with a major change you risk chaos, discord, disengagement and even burnout.
3) After the comments of District Attorney Eyster earlier this year I feel compelled to present some balance concerning Chamise Cubbison. I wrote several annual evaluations when Ms. Cubbison became my direct report and without repeating every detail it suffices to say my overall rankings of Ms. Cubbison as Deputy Director of Transportation were excellent.
My point is that people of Ms. Cubbison’s and Schapmier’s caliber are hard to find and hire in Mendocino County. Every effort should be pursued to keep them in our organization. Ms. Cubbison has now added some five years of experience in the Auditor’s Office to some ten years of very good experience at MCDoT working with federal & state government accounting standards; a unique skill set which is important to county government and not readily transferable from the private sector. I note that the documents attached to this item reference three years’ experience as a Deputy Auditor as a requirement - truly this is a job that requires mentorship and succession planning. Mendocino County needs an Auditor with a specific skill set in whatever structure you chose - continued separate Auditor-Controller and the Treasurer-Tax Collector OR Consolidation OR CFO. The system was geared for a mentor - this is what Lloyd Weer has been doing the last five years - that can’t change immediately without Cubbison acting as a change agent.
In conclusion, Mendocino County is fortunate to have two very good competent County financial offices - Auditor-Controller and the Treasurer-Tax Collector - keep them and the successors they are building - let them have concise focus and don’t dilute their energy. It is working… keep it working. Make any adjustments based on well thought out and supported change.
To: The Honorable Board of Supervisors of Mendocino County
I worked full-time for the County from 1987 through most of 2014 in various accounting, auditing and administrative positions, in the Auditor-Controller's Office, the Sheriff's Office and the Probation Department. I hold a CPA certificate from the State of California, and during my career I participated in hundreds of hours of continuing professional education in governmental accounting. I believe there are principles governing the purpose of local governments, the efficient and effective delivery of governmental services, the safeguarding of public assets, and the fiduciary duty of governments to the public they serve, which must be fiercely protected.
The proposal to merge the Auditor-Controller and the Treasurer Offices would weaken the internal accounting and auditing controls, and would unnecessarily increase the risk that County assets could be misused without detection. Without being able to assure the public that such a measure will clearly provide benefits that significantly outweigh the related costs, this proposal should not be pursued. I have seen nothing in the County proposals that provide that assurance.
If both the Auditor-Controller and Treasurer positions were eliminated and replaced with a Director of Finance that reports to either the Board or the CEO, any controls over financial assets and enforcement of County policies regarding the propriety of public expenditures will most likely be lost. I can think of no scenario where this option would be an appropriate course of action.
In my 27+ years with the County, I have watched the reliance on accountants and auditors steadily diminish, year by year. This is a time we should be shoring-up our controls, not making them even weaker. As you consider the options before you, I ask that you place your own fiduciary duty to the public high on the list of priorities you will use in making a decision.
A good Auditor-Controller and Treasurer-Tax Collector may not always tell you what you want to hear, but they will tell you what you need to hear, which is not as much fun but far more valuable. I urge each of you to support recommended action #3, "Retain current structure of separate offices of the Auditor-Controller and the Treasurer-Tax Collector".
~Norm Thurston
FROM: Howard N Dashiell
Speaking as a private citizen
TO: Mendocino County Board of Supervisors (BoS)
RE: Public Comment, BoS 11-15-21 Item 3b) Consolidating the Offices of the Auditor-Controller and the Treasurer-Tax Collector.
As your Mendocino County Department of Transportation (MCDoT) Director I have never interjected myself into the reorganization of any department (other than my own) nor have I ever publicly endorsed any candidate in the county’s elected governance. I have chosen to keep myself out of the political fray - I felt it was best for me and the department.
This time I choose to make this public comment for the following reasons:
1) I read Treasurer-Tax Collector Shari Schapmire’s 10-14-21 MEMO (attached to this item) and I agree with her opposition to a new Director of Finance (DoF) position and her comments about focus. I believe that setting priorities and accomplishing the most important tasks within the limitations of resources is a matter of focus and energy. People just can’t focus on unlimited subjects and remain effective. Some more talented people can multi task more than others but there is a limit. You might give a DoF authority and control over Auditor-Controller and the Treasurer-Tax Collector functions but it will take the same caliber individual leaders down that chain to truly focus on those specific functions - important functions of proper care of the public money.
What happens in small counties such as ours is that managers and leaders seldom can devote all their time to oversight of staff but in fact do staff work themselves - particularly subject matter specialty work like Auditor-Controller and the Treasurer-Tax Collector functions. Energy becomes a limiting factor to those leaders who also must perform the “one of a kind” technical work.
Workload that dilutes “focus and energy” can lead away from purposeful action to disengagement and even burn out.
2) Schapmire’s 10-14-21 MEMO gives an example that was before my time but brings up another good point that I will elaborate on. I will not give department names to my examples but in my experience restructure comes for two reasons – 1) necessity - key staff are displaced and circumstances force re-structure – or 2) downsizing - staff analyze common functions then plan and agree to changes typically to improve service or respond to the loss of resources and in fact requires cutting services to the minimum required by state or federal mandate.
Regardless of the reason for this proposed consolidation of the Offices of the Auditor-Controller and the Treasurer-Tax Collector - I do not see an analysis of the functions - I don’t see a report or plan stating the benefits and changes. Finally I do not see any collaboration with change agents. If we had undergone a crisis and had to scramble to solve a problem in real time I would understand. However, we are not in crisis, we have a competent Assistant Auditor-Controller and the Treasurer-Tax Collector with staff who are perhaps stretched over workload and vacancy issues but are able to proceed in a most successful manor.
My point is that you have time to study and consider this rather drastic change - why not take the time to prepare such analysis? Consider ramifications to staff and county operations; if you don’t bring staff along with a major change you risk chaos, discord, disengagement and even burnout.
3) After the comments of District Attorney Eyster earlier this year I feel compelled to present some balance concerning Chamise Cubbison. I wrote several annual evaluations when Ms. Cubbison became my direct report and without repeating every detail it suffices to say my overall rankings of Ms. Cubbison as Deputy Director of Transportation were excellent.
My point is that people of Ms. Cubbison’s and Schapmier’s caliber are hard to find and hire in Mendocino County. Every effort should be pursued to keep them in our organization. Ms. Cubbison has now added some five years of experience in the Auditor’s Office to some ten years of very good experience at MCDoT working with federal & state government accounting standards; a unique skill set which is important to county government and not readily transferable from the private sector. I note that the documents attached to this item reference three years’ experience as a Deputy Auditor as a requirement - truly this is a job that requires mentorship and succession planning. Mendocino County needs an Auditor with a specific skill set in whatever structure you chose - continued separate Auditor-Controller and the Treasurer-Tax Collector OR Consolidation OR CFO. The system was geared for a mentor - this is what Lloyd Weer has been doing the last five years - that can’t change immediately without Cubbison acting as a change agent.
In conclusion, Mendocino County is fortunate to have two very good competent County financial offices - Auditor-Controller and the Treasurer-Tax Collector - keep them and the successors they are building - let them have concise focus and don’t dilute their energy. It is working… keep it working. Make any adjustments based on well thought out and supported change.