Sec. 12-67. - Independent oversight committee and performance audit.

A.

Composition. The board of supervisors shall establish an oversight committee consisting of eleven (11) appointed members to provide transparency and ensure fiscal accountability. The committee shall review the receipt and expenditures of the revenue from the transactions and use tax, including an annual report of each agency's use of the tax. Any written report shall be a public record.

All committee members shall be independent county residents. For the purposes of this section, and "independent county resident" shall not include active fire chiefs, active fire directors, county employees, or spouses to any such individuals.

The Sonoma County Board of Supervisors shall appoint six (6) committee members to sit on the oversight committee. Two (2) of the committee members will be selected from a list of names submitted by the Mayors' and Councilmembers' Association of Sonoma County. Two (2) of the committee members will be selected from a list of names submitted by the labor organizations responsible for collective bargaining on behalf of active duty firefighters employed by local agencies which receive funding through this article.

The Sonoma County Fire Chiefs Association will appoint three (3) committee members. One (1) will be selected from a list of names nominated from the general public.

The Sonoma County Fire Districts Association will appoint two (2) committee members. One (1) will be selected from a list of names submitted by the Sonoma County Taxpayers Association.

Committee members will serve a three-year term and are eligible to be reappointed by their appointing body.

B.

Annual Reports. The funds collected from the ordinance shall be received and distributed by the county auditor-controller-treasurer-tax collector. Each agency which receives any amount from the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account shall prepare and distribute to the committee, no later than the last day of the sixth month following the end of the fiscal year, an annual report which includes the amount received from the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account and how it was allocated. Each such report shall include as an attachment the agency's most recent annual audit, annual budget, and/or other independent financial review, if available, to the committee. The committee shall review all such reports on at least an annual basis. Each agency's annual report shall include the following information:

A detail of the prior fiscal year's activities related to the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account by providing a budget to actual report, balance sheet, and fund balance report.

A summary of the positions and start up, equipment and facilities that were funded with revenue from the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account.

The specific activities that support fire prevention, including vegetation management.

Update on the status of facility capital improvement projects that are funded with revenue from the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account.

Demonstration of compliance with the requirements of this plan that the funds shall be used to pay for enhancing operations.

Any material changes in the service needs within the agency's jurisdiction or countywide.

Any remaining funds from allocations provided in previous years, and an explanation for proposed use of such funds.

C.

Committee Authority. To preserve the integrity and independence of the oversight process, the committee's responsibilities shall not include decision making on spending priorities, financing plans or tax rate projections or assumptions, and the committee shall have no authority to direct, nor shall it direct, county staff or officials or fire agency staff or officials.

D.

Enforcement of Committee Authority. The committee is authorized to recommend investigation into the misuse of public funds distributed under the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax ordinance to the California State Attorney General, Sonoma County District Attorney, or Sonoma County Grand Jury.

(Measure H, § 3, 3-5-2024)