HomeMy WebLinkAbout P - ITEM 16 CITRUS RANCH PARK Huizar,Maria
From: Scott Monroe [SMONROE@Sares-Regis.comj
Sent: Monday, November 19, 2007 3:25 PM
To: CITY COUNCIL
Cc: deborahgavello@mac.com; Marilyn Hellman
Subject: Citrus Grove Park
Dear City Council-
It has come to our attention that the City Council will hear the final presentation tomorrow night regarding the
development of Citrus Grove Park. It has also come to our attention that the final design has been significantly"value
engineered" in such as fashion as to eliminate many of the original features that were proposed nearly 7 years ago.
Obviously it's disappointing to hear this news given how long we have waited for the park.
We would encourage the Council to make available to the residents who reside within a 1 mile radius of the park a
rendering of the proposed park including the proposed features. After 7 years without a publicized review process we
also encourage the City to post and circulate notification in those same neighborhoods on a hearing date which would
allow for open"public comment" prior to City Council final review.
The design, usability and sustainability of Citrus Grove Park are very important to all of us. A slight delay to allow for
public input is not much to ask for after 7 years of patience.
Sincerely
Scott V. and Marilyn Monroe
2445 Stanley
Tustin,CA 92782
Scott V.Monroe,CPM01 Sr.Vice Presidentl Sams-Regis Group
18802 Bardeen Avenue Irvine,CA 926121 p.949.809.24351(.949.862-2235
smon me0sares-reois.com
1
Huizar,Maria
From: Edie Birken [ediebb@cox.net]
Sent: Sunday, November 18, 2007 9:50 PM
To: CITY COUNCIL
Subject: Citrus Grove Park
Dear Members of the City Council:
After looking at the design plans for Citrus Grove Park, I am disturbed
about the changes being planned. Having waited for quite some time for this
park to be developed, I would hope that all this waiting wasn't in vain. Please
reassure me that the following items will be put back into the design plan: the
set of stairs to the top of the hill; several cement pathways that were located
on both the north and south sides; the beautiful, easy to maintain landscape
around the North side of the park (instead of just grass). Lastly, the North
side of the park needs several shade coverings, please do keep the grove, and
put in several paths to reach the view area on the top of the hill.
Thank you,
Edie Birken
ediebb@cox.net
12205 Glines Ct.
Tustin, CA 92782
Huizar,Maria
From: karen kleinberg [kbk92782@yahoo.com]
Sent: Tuesday, November 20, 2007 6:10 AM
To: CITY COUNCIL
Subject: Park proposed on Portola and Tustin Ranch Road
It has come to my attention that the Council proposes a scaled down version of the park that was initially
proposed on Tustin Ranch Road and Portola. I am a resident of Tustin Ranch since 1991 and have been looking
forward to this park for some time now. We deserve walking paths, paths to view the hills, the orchards
remaining and stairs and shaded area. I am upset that this park has been downgraded. This is a beautiful
community which needs beautiful parks. Please reconsider. Thank you.
Karen Kleinberg
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Huizar,Maria
From: RoseannDico@aol.com
Sent: Monday, November 19, 2007 12:53 PM
To: CITY COUNCIL
Subject: Citrus Grove Park
Dear City Council,
I have waited many years for this park. After looking at the design plans, I am interested in the Citrus
Grove Park having the following items being put back into the design plan: the set of stairs to the top of the
hill; several cement pathways that were located on both the north and south sides; beautiful, easy to maintain
landscape around the North side of the park, instead of just grass. Lastly, the North side of the park needs
several shade coverings. Please keep the grove, and several paths to reach the view area on the top of the hill.
There is a drought in S CA right now..... let's think toward the future and cut down massive lawn patches that
pollute and drain water resources.
Thank you,
Roseann DiCostanzo
12200 Glines Court
Tustin, CA 92782
714-544-0116
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i
Huizar,Maria
From: Emmy Coats [emgirl3@cox.net]
Sent: Monday, November 19, 2007 9:53 AM
To: CITY COUNCIL
Subject: citrus grove park
Dear City Council,
I have waited many years for this park. After looking at the design plans, I am interested in the C%tYUS
Grove Park having the following items being put back into the design plan: the set of stairs to the top
of the hill; several cement pathways that were located on both the north and south sides; beautiful, easy
to maintain landscape around the North side of the park, instead of just grass. Lastly, the North side of
the park needs several shade coverings. Please keep the grove, and several paths to reach the view area
on the top of the hill.
Thank you,
Emmy Coats
12140 Ahern Ct
Tustin
i
Huizar,Maria
From: Kendall, Kathy[Kathy.Kendall@ingramMicro.com]
Sent: Sunday, November 18, 2007 10:27 PM
To: CITY COUNCIL
Subject: Citrus Gove Park - Disapproval of the current plan
Dear City Council,
I have lived in Tustin Ranch for almost 11 years and have been waiting for a park to be built close to our
house since we moved in. My understanding is that the plans for Citrus Grove Park will be presented at
the upcoming City Council Meeting. After looking at the new design plans that are being presented for
city council approval, 1 would like to voice my extreme disappointment in what is being presented.
I am very interested in Citrus Grove Park having the following items back into the
design plan: the set of stairs to the top of the hill; several cement pathways that were located on both the
north and south sides; and beautiful, easy to maintain landscape around the North side of the park,
instead of just grass. Lastly, the North side of the park needs several shade coverings and also a
playground for the kids. It doesn't make sense to have the wide open grass area with nothing around it.
I also think we need to keep the grove, and several paths to reach the view area on the top of the hill.
The current design is not anywhere near the level of the other Tustin Ranch parks. It is extremely
disappointing to have waited this long and get a sub-par park with only one small playground.
Thank you for taking the time to consider my input. I would like to request that you deny the current
plan; revise the plan and ask for additional input from the directly impacted community.
Sincerely,
Kathy Kendall
12170 Zielian Ct.
Tustin, CA 92782
714-508-9119
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The New Role f®m Council
Members in the Audit Process
by 14ichael Moreland and Dennis Kneier
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Michael Moreland is managing partner of Moreland&Associates,Inc..a statewide accounting firm specializing in serving public agencies,
and can be reached at<Mhioreland@moreland-assoc.com>.Dennis Kneier is a council member for the City of San Marino and a certified
public accountant and can be reached at<dkneier@socal.rcevnu.
www.westerncity.com Western City,November 2007 21
2007-11-15
The New Role for Council Members in the Audit Process
November2007
by Michael Moreland and Dennis Kneier
Michael Moreland is managing partner of Moreland&Associates, Inc., a statewide accounting firm specializing in
serving public agencies,and can be reached at MMoreland(o)moreland-assoc.com. Dennis Kneier is a council
member for the City of San Marino and a certified public accountant and can be reached at dkneier(o)socal.rr.com.
Beginning in FY 2007-08, auditors of California cities must comply with the requirements of the Statement on Auditing
Standards No. 114, "The Auditor's Communication With Those Charged Institute of Certified Public Accountants
(AICPA)and apply to all industries in connection with a financial statement audit. SAS No. 114 is one of a series of
statements intended to improve the auditing With Governance." Statements on Auditing Standards(SASS)are issued
by the American process as a result of perceived audit failures in connection with companies such as Enron.The
statements are also an attempt to narrow the"expectation gap"between the CPAs' understanding of the services
they provide and the public's expectation of those services.
Understanding the Distinction Between Governance And Management
SAS No. 114 distinguishes between those charged with governance versus management.Those charged with
governance are the people responsible for overseeing the strategic direction of the entity and its obligations related to
accountability, including overseeing the financial reporting process. Management includes the people responsible for
achieving the objectives of the entity,with the authority to establish policies and make decisions by which those
objectives are to be pursued. Management is responsible for the financial statements, including designing,
implementing and maintaining effective internal control over financial reporting.
In large companies, such as General Motors, there is a big distinction between those charged with governance and
those responsible for management.As defined here, members of the board of directors oversee the strategic
direction of the company including the financial reporting process.Appointment to the General Motors board of
directors is reserved for individuals who bring specific talents that have been identified as necessary to carry out the
board's responsibilities. In smaller businesses, such as a restaurant or an insurance agency, those charged with
governance and management are frequently the same person or small group of people.
In a California city,the city council members are"those charged with governance,"and the city manager and his or
her management group are"management."They are always two separate groups. To be elected to the city council,
the candidate must meet residency and age requirements and receive the most votes.While many city council
members possess the skills necessary to oversee the financial reporting process,there is no requirement for them or
the city council as a group to have that skill set. On the other hand,the city council requires management to have the
skills necessary to achieve the goals of the city, including designing, implementing and maintaining effective internal
control over financial reporting.
Understanding the Auditing Process
Because governance is a collective responsibility, a subgroup of the city council, such as an audit committee or even
an individual, may be charged with specific tasks to help the city council meet its financial reporting oversight
responsibilities. Each city council hires a CPA firm to perform the annual audit. If a city council does not have the
necessary skills to carry out its oversight responsibilities,the council may hire a second CPA firm to assist them in
meeting their SAS No. 114 responsibilities.They cannot use the same CPA firm for both duties.
Although city council members are not required to have the skills necessary to oversee the financial reporting process
in order to get elected,the city council nevertheless must have these skills to carry out the responsibilities of those
charged with governance.Therefore,the city council's choices are to hire a second CPA firm to assist them or to
identify someone on the council who can be trained to fulfill these responsibilities. Most city councils are likely to
choose the latter option.
As indicated previously,the auditor has a responsibility under SAS No. 114 to report to those charged with
governance in connection with the annual audit of the city's financial statements and:
• Communicate the responsibilities of the auditor in relation to the financial statement audit and provide an
overview of the scope and timing of the audit;
• Obtain information relevant to the audit from those charged with governance; and
• Provide the city council with timely observations arising from the audit that are relevant to their
responsibilities in overseeing the financial reporting process.
• SAS No. 114 focuses primarily on communications from the auditor to those charged with governance.
However,effective two-way communication is also very important in assisting:
• The auditor and those charged with governance in understanding matters related to the audit in context and
in developing a constructive working relationship;
• The auditor in obtaining information relevant to the audit from those charged with governance; and
• Those charged with governance in fulfilling their responsibility to oversee the financial reporting process,
thereby improving their understanding of the city's financial position and reducing the risks of material
misstatement of the financial statements.
If the auditor believes that the two-way communications with the city council are inadequate, he or she may modify
the auditors opinion on the basis of a scope limitation or even withdraw from the engagement. Neither of these
options is acceptable in the public sector.
Therefore, it is important for council members to understand the new requirements of their auditors imposed by SAS
No. 114. It is also important for city councils to identify those members with the skills necessary to provide the
required two-way communication with their auditors.
League Training Provides Needed Skills
A practical way to gain the skills necessary to meet these responsibilities is to sign up for League-sponsored training
that prepares city council members to more effectively oversee the financial reporting process and establish good
two-way communications with their auditors.This training will be offered as part of the New Mayors and Council
Members Academy,Jan. 16-18, 2008, at the Hyatt Regency in Sacramento(online registration is available at
wwvv.cacities.org/events).
The League training addresses such questions as:
• What are the requirements for an annual audit?
• What is included in the annual audit process?
• How does the city council evaluate the results of the annual audit?
• What are the city council's responsibilities in connection with the annual audit?
• How does the city council carry out its responsibilities in connection with the annual audit process?
• How does the city council oversee the financial reporting process?
• Why can't the city council's responsibilities be delegated to management?
• How does the city council evaluate management's performance in designing, implementing and maintaining
effective internal control over financial reporting?
• What types of services provided by the independent auditor may lead to a lack of independence or the
appearance of a lack of independence?
These are the same issues the city council will need to discuss with their auditors on an annual basis.
Many city council members may be concerned about how to address these issues because they do not believe they
have the necessary background or education. That is why the League training is so important. Serving on a city
council has the same responsibilities as serving on the board of directors of a company. It is critical for the city council
to identify those members who, with additional training, are capable of addressing all of these issues on behalf of the
entire council.
After one or more members of the city council complete the training program,the entire city council will be much more
comfortable dealing with their independent auditors. Future changes in the audit process or changes in the
responsibilities of the city council can be provided by the city's independent auditors.
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