To: BOARD OF SUPERVISORS
From: Board of Supervisors and Auditor-Controller Treasurer-Tax Collector
Meeting Date: November 4, 2025
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Department Contact: |
Supervisors Haschak, Norvell |
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707-463-4221 |
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Department Contact: |
Chamise Cubbison, ACTTC |
Phone: |
707-234-6860 |
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Item Type: Regular Agenda |
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Time Allocated for Item: 30 Minutes |
Agenda Title:
title
Discussion and Possible Action Including Introduction and Waive First Reading of an Ordinance Repealing Mendocino County Code Section 2.16.070, Adding Section 2.16.080, and Amending Chapter 2.36 and Section 2.16.041 for the Purpose of Separating the Office of Auditor-Controller-Treasurer-Tax Collector to the Separate Offices of Auditor-Controller and Treasurer-Tax Collector
(Sponsors: Supervisor Haschak, Supervisor Norvell, and Auditor-Controller/Treasurer-Tax Collector)
End
Recommended Action/Motion:
recommendation
Introduce and waive first reading of an ordinance repealing Mendocino County Code Section 2.16.070, adding Section 2.16.080, and amending Chapter 2.36 and Section 2.16.041 for the purpose of separating the office of Auditor-Controller-Treasurer-Tax Collector to the separate offices of Auditor-Controller and Treasurer-Tax Collector.
End
Previous Board/Board Committee Actions:
On December 14, 2021, the Board enacted Ordinance No. 4500, consolidating the offices of Auditor-Controller and Treasurer-Tax Collector, with such consolidation to be effective January 2023. On July 12, 2022, the Board enacted an urgency ordinance, Ordinance No. 4509, accelerating the effective date of the consolidation to July 12, 2023. On October 21, 2025, the Board formed an Ad Hoc to evaluate separation of the office of Auditor-Controller-Treasurer-Tax Collector to the separate offices of Auditor-Controller and Treasurer-Tax Collector.
Summary of Request:
Following the request of the Mendocino County Auditor-Controller-Treasurer-Tax Collector, that the office of Auditor-Controller-Treasurer-Tax Collector be separated into the offices of Auditor-Controller and Treasurer-Tax Collector, the Board formed an Ad Hoc to prepare a risk analysis related to the separation and the process for bringing the matter to the Board.
The State Controller recommended that the County should have conducted a risk assessment before implementing significant changes, such as consolidation of two elected offices. The recommendation was for the County to develop management strategies to anticipate, identify and respond to significant changes, including those in structure, personnel and technology.
Although the County did not disagree with this recommendation, as circumstances allow, the proposed deconsolidation does not appear to result in significant changes to the County’s department structure, personnel or technology. The Ad Hoc has reviewed the current status of the Auditor-Controller-Treasurer-Tax Collector and discussed the proposed deconsolidation with the Elected Auditor-Controller-Treasurer-Tax Collector and determined that the consolidation of the offices of Auditor-Controller and Treasurer-Tax Collector merged only the duties of the elected office holders. The departments remained separate in personnel and function. The position allocation within each department remained the same, and the only position subsequently added is related to the specific duties of the Treasurer-Tax Collector’s Office and would remain after separation of the offices. Although the ordinance consolidating the offices provided for the consolidation of the budgets of the offices, this step has not been implemented. Thus, separating the offices will not require any changes in staffing or a separation of budgets.
The Ad Hoc further determined, in consideration of the timelines required by Elections Code and keeping in mind that ordinances are effective thirty (30) days after adoption, that the ordinance deconsolidating the offices must be adopted no later than November 18, 2025, for the deconsolidation of offices to be effective for the ballot or the June 2, 2026, Statewide Primary Election.
Under Government Code section 24301, the Board of Supervisors may, by ordinance, separate offices previously consolidated. The proposed ordinance would set the effective date of the separation at the expiration of the term of the incumbent. The effective date of the proposed ordinance would be December 19, 2025, which is also the first day that forms for securing signatures on a petition in-lieu-filing-fee are made available for the June 2, 2026, Statewide Primary Election.
The proposed ordinance would also establish qualifications and continuing education requirements for the newly created positions of Auditor-Controller and Treasurer-Tax Collector, pursuant to State law.
Alternative Action/Motion:
Provide alternative direction to staff.
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: All
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: N/A |
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current f/y cost: N/A |
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budget clarification: N/A |
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annual recurring cost: N/A |
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budgeted in current f/y (if no, please describe): N/A |
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revenue agreement: N/A |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Approved |
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Date: November 4, 2025 |
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