COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Counsel

DATE:

January 12, 2010

BOARD MEETING DATE:

January 26, 2010

SPECIAL NOTICE/HEARING:

None

VOTE REQUIRED:

Majority

TO:

Honorable Board of Supervisors

FROM:

County Counsel

SUBJECT:

Response to Grand Jury Recommendation Regarding Adoption of Ordinance Establishing Additional Qualifications for San Mateo County Treasurer-Tax Collector, to Become Effective January 2015, and Establishing Continuing Education Requirements for San Mateo County Treasurer-Tax Collector, to Become Effective January 2011

RECOMMENDATION:

Adopt an ordinance adding Sections 2.91.020 and 2.91.030 to Title 2, Article 2.9, Chapter 2.91 of the San Mateo County Ordinance Code establishing additional qualifications for the San Mateo County Treasurer-Tax Collector as provided for in Government Code section 27000.7, to become effective in January 2015, and continuing education requirements for the San Mateo County Treasurer-Tax Collector as provided for in Government Code section 27000.8, to become effective in January 2011.

BACKGROUND:

Under Government Code section 24001, the current qualifications for Treasurer-Tax Collector are to be a citizen of the United States and a registered voter of the county. In 1995, the Legislature enacted additional, optional qualifications for the office of County Treasurer-Tax Collector. These additional qualifications only become effective if adopted by ordinance. The additional qualifications, set forth in Government Code section 27000.7, require that a candidate for Treasurer-Tax Collector meet at least one of five specific qualifications, as follows:

(1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.

(2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

(3) The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.

(4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

(5) The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated a Certified Cash Manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

Additionally, this same legislation, at Government Code section 27000.8, sets forth optional “continuing education” requirements for an elected Treasurer-Tax Collector, which are likewise not effective unless adopted by ordinance. The additional requirements specify that the Treasurer-Tax Collector “shall during the person’s four-year term of office on or before June 30 of the fourth year, render to the State Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 48 hours, or an equivalent amount of continuing education units within the discipline of treasury management, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section.”

On December 14, 2009, the Grand Jury issued a report recommending that this Board adopt the additional qualifications for Treasurer-Tax Collector as set forth in Government Code section 27000.7, to be effective for the term commencing in January 2011. By law, the Board has ninety (90) days to respond to the findings and recommendations. Because waiting the full ninety(90) days would render the Grand Jury’s recommendation moot, this matter is being brought to the Board at this time.

DISCUSSION:

The current County Tax Collector-Treasurer has declared that he will not stand for election for the term commencing in January 2011. Almost immediately after his announcement, two prospective candidates announced their intention to run for the office of San Mateo County Treasurer-Tax Collector; one is a long-time member of management staff of the Office of the San Mateo County Treasurer-Tax Collector, and the other person is, among other qualifications, a certified public accountant. Both of these candidates have invested considerable time and energy in developing campaigns designed to educate voters about their qualifications and fitness for the position of Treasurer-Tax Collector. It is not currently known whether there will be other candidates. Adopting additional qualifications so close to the candidate filing date of February 16, 2010, may create concern and uncertainty among announced and unannounced candidates. Adopting the additional qualifications to be effective for the term beginning in January 2015 would allow all candidates for the upcoming term to present their qualifications to the voters and would ensure that all candidates for the following term have ample notice of the additional qualifications.

Once elected, it is critical that the County Treasurer-Tax Collector stay current with regard to the discipline of treasury management, public finance, public administration, governmental accounting, and directly related subjects. For that reason, it is recommended that the Board adopt the continuing education requirements set forth in Government Code section 27000.8, to become effective for the term beginning in January 2011.

This action contributes to the Shared Vision 2025 outcome of collaborative community by ensuring appropriate election qualifications and continuing education requirements are in place, with due regard to the pendency of the upcoming election.

FISCAL IMPACT:

None.