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Consider acknowledging the notice of retirement from the Office of Solano County Auditor-Controller by Acting Auditor-Controller Sheila Turgo effective February 28, 2025: and Consider appointing Chief Deputy Auditor-Controller Janine Harris to fill the unexpired term of Auditor-Controller
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
It is recommended that the Board of Supervisors take the following actions:
1. Consider acknowledging the notice of retirement from the Office of Solano County Auditor-Controller by Acting Auditor-Controller Sheila Turgo effective February 28, 2025; and
2. Consider appointing Chief Deputy Auditor-Controller Janine Harris to fill the unexpired term of Auditor-Controller
SUMMARY/DISCUSSION:
On June 5, 2024, Solano County Auditor-Controller Phyllis Taynton retired from the Office of Solano County Auditor-Controller prior to the end of her term which will end at noon on January 4, 2027. When there is a vacancy in an elected office such as the Auditor-Controller’s; pursuant to Government Code section 24105, the duties shall be temporarily discharged by the assistant or chief deputy. Therefore, Assistant Auditor-Controller Sheila Turgo automatically began discharging the duties of the office upon Ms. Taynton’s retirement; however, Ms. Turgo has recently announced her retirement to be effective February 28, 2025. Next in line of succession in the Auditor-Controller’s Office is Chief Deputy Janine Harris. Ms. Turgo has recommended that Ms. Harris be appointed as the Auditor-Controller to serve the remainder of the unexpired term. Additionally, retired Auditor-Controller Phyllis Taynton has submitted a letter recommending Janine Harris (Attachment A). Ms. Harris has been with the County since 2008 and is well versed in the Auditor-Controller’s Office operations and in the County’s financial system.
In filling the vacancy of the office of Auditor-Controller, the Government Code provides a few options for the Board to consider though none of these options include calling for a special election to fill the vacated position. Specifically, Government Code section 25304 provides that the Board of Supervisors shall fill by appointment all vacancies that occur in elective county offices (except judge of the Superior Court and Supervisors). The appointee shall serve the remainder of the unexpired term. The process to fill a vacant elected position is similar to that of filling other appointed positions, in that the Board can direct an internal or external recruitment, though, because the appointment is to fill an elected position, the interviews must be held during an open Board meeting. Alternatively, the Board may simply appoint a qualified candidate of its choosing provided that candidate meets the qualifications of the office; the Board cannot waive any of the requirements. The requirements for a County Auditor-Controller are as set forth in Government Code section 26945 as follows:
“A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:
(a) The person possesses a valid and active certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant.
(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.
(c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.”
Should the Board not take action to fill the position, either after a recruitment or appointment of a candidate of the Board’s choosing, the next in line of succession will continue to discharge the duties until the Board appoints or until the new term begins at noon on January 4, 2027. (Government Code section 24200.) However, the issue with the Board not making an appointment to fill the vacancy is that, in this case, the Chief Deputy will retain her position as a Chief Deputy and all the duties currently assigned to that position while also performing the duties of both the Auditor-Controller and soon to be vacant the Assistant Auditor-Controller without the ability to backfill either the critical positions of Assistant Auditor-Controller or Chief Deputy Auditor-Controller.
Given the complexity of overseeing the accounting and financial activities of the County and other government agencies served by the Auditor-Controller’s Office, it is imperative that the next Auditor-Controller have a full understanding and excellent working knowledge of the County’s financial system. While the law allows the Board to conduct a recruitment, such a process will likely not result in a more qualified candidate than Ms. Harris who has been mentored by former Auditor-Controller Phyllis Taynton and current Acting Auditor-Controller Sheila Turgo to assume this role. Both Ms. Turgo and Ms. Taynton are highly recommending the Board appoint Ms. Harris to ensure an efficient transition and continuity of governance in the Auditor-Controller’s department. Ms. Harris also meets the criteria set forth in Government Code section 26945 referenced above.
Previously, when vacancies have occurred in elected offices, the Board has chosen to appoint the next in line in succession or the declared winner when the election had already occurred and the appointment merely facilitated the new officer to assume the duties earlier than their actual term began. For example, in 2018, the Board appointed then Auditor-Controller elect Phyllis Taynton to fill the remainder of Auditor-Controller Simona Padilla-Scholtens’ term. In 2014, the Board appointed District Attorney-elect Krishna Abrams to fill the unexpired term of District Attorney Don du Bain. In 2012, the Board appointed then Undersheriff Tom Ferrara when Sheriff Gary Stanton retired with 26 months remaining in his term and no election could be called.
As stated above, the Board has the following options:
1) Appoint Chief Deputy Auditor-Controller Janine Harris based on a recommendation from Ms. Turgo and former Auditor-Controller Phyllis Taynton;
2) Direct a recruitment and conduct public interviews; or
3) Take no action and allow the next in line in succession in the Office of Auditor-Controller, which is Chief Deputy Auditor-Controller Janine Harris, to discharge the duties of the office.
It is recommended that the Board appoint Ms. Harris which will ensure the operational effectiveness and efficiency in the department.
FINANCIAL IMPACT:
The FY2024/25 Working Budget for the Auditor-Controller includes sufficient appropriations to the fund the positions of Auditor-Controller, Assistant Auditor-Controller and Chief Deputy Auditor-Controller. Therefore, there is no additional financial impact to the County General Fund for approval of this recommendation. The costs associated with preparing this item is included in FY2024/25 Working Budget.
ALTERNATIVES:
The Board of Supervisors may choose to initiate a direct recruitment in order to fill the vacancy. The Board could also choose to take no action and merely allow Chief Deputy Auditor-Controller Janine Harris, as next in line in succession, to discharge the duties of the Office. This is not recommended as it would delay the ability to fill critical management positions in the Auditor-Controller’s Office and negatively impact operations.
OTHER AGENCY INVOLVEMENT:
The agenda item has been prepared in consultation with County Counsel and the Auditor-Controller’s Office.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION