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Use of Public Funds... It's Crystal Clear - Know the FACTS

The use of public funds is comprehensively reviewed by the Board of Supervisors continuously. The budget and allocation of funds is inspected, in great detail annually under the direction of the Nevada County Auditor/Controller by a third party independent audit firm. Their findings are summarized in the Comprehensive Annual Financial Report (CAFR)

The Comprehensive Annual Financial Report provides detailed information regarding the County’s financial position and activities and adheres to the reporting requirements for state and local governments. The main components of the CAFR include the Letter of Transmittal, Management’s Discussion and Analysis, the Basic Financial Statements, and the Statistical Section. Every penny spent within the County is accounted for in this CAFR document which has been audited/reviewed by Clifton Allen LLP, a Certified Public Accountancy Corporation for accuracy as an independent third party. After this the Auditor-Controller certifies this document and presents it to the community in a public meeting.

2. Myth: The County has not provided transparency in its operations and use of funds.

Fact: All County expenditures must derive from an adopted budget before they can be incurred. The fiscal year budget (July 1 – June 30) is adopted in a public meeting by a Board of Supervisors’ resolution, following a public hearing, which is advertised to the public no fewer than 10 days prior to said hearing. Changes to the adopted budget may only be made by Board of Supervisors’ resolution in a public meeting, requiring a 4/5 affirmative vote. These actions are always taken in public meetings and allow for public comment. The publicly elected Auditor-Controller, who’s authority is independent of the Board of Supervisors, will not authorize expenses that do not derive from a Board-established budget.

Federal funding provided to the County in response to the COVID-19 public health emergency does not circumvent the requirements for expenditure authority as described above. All expenditures related to the CARES Act (CRF) and the American Rescue Plan Act (ARPA) funding have been presented to the Board of Supervisors as presentations not on the consent agenda and were then adopted by a Board of Supervisors resolution requiring a 4/5 affirmative vote. A robust public transparency portal for CRF and ARPA has been active on the County’s website since April of 2021 at and

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