LAFCO executive officer introduces "shadow accounting" quarterly reports; public and commissioners praise transparency

Executive Officer Jennifer Stevenson presented a revised quarterly financial reporting format for San Benito LAFCO that she described as "shadow accounting": a condensed, two‑page summary showing what has been charged to each budget line and remaining balances, paired with detailed invoices for the quarter.

Stevenson said the format replaces the prior longer audit reports (often 10–15 pages) with an easier-to-read summary and that she added invoices for executive and legal counsel and conference reimbursements to the packet for transparency. Members of the public and commissioners praised the change. Public commenter Alia Salinas said the reports finally provide the detail the commission had been requesting and allow commissioners to see what work has been completed. Commissioner Richard Bettencourt and Commissioner Jordan also thanked Stevenson for the improved clarity.

Stevenson described the invoice-authorization process: invoices over $500 are routed to the chair for signature and then to the county Resource Management Agency (RMA) and the auditor’s office for payment; invoices under $500 can be signed by the executive officer. She clarified that the county auditor’s office issues the checks and mails payment; LAFCO authorizes payments before they are processed.

The item was a presentation only; no commission approval was required. Separately, the commission approved the minutes of the Dec. 12 regular meeting by voice vote (motion approved).