Library advisory board urges detailed accounting after $220,000 spike in A‑87 charges
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Summary
The Mendocino County Library Advisory Board presented its annual report and asked for a line‑item explanation of A‑87 internal service charges after identifying a $220,000 increase; the Board of Supervisors accepted the report and directed staff to arrange auditor meetings to review the calculations.
Michelle Bison Savoy, a member of the Mendocino County Library Advisory Board, presented the board's annual report and asked supervisors for a detailed accounting after the advisory board discovered an unexpected $220,000 increase in A‑87 charges against a roughly $4 million library budget. "They exceeded our budget by $220,000," she said, calling the change a "budget buster" and asking the county to be forthcoming about the reasons for that expense.
The advisory board noted Measure O (adopted Nov. 2022) permanently extended a one‑quarter cent sales tax for library services, with at least 40% reserved for capital investments. Savoy highlighted branch improvements — a new roof at Willets, Fort Bragg fundraising and a planned library annex, progress on a bookmobile replacement — but warned that the charge increase, combined with state grant losses, has forced cuts to services and personnel.
Auditor‑Controller Shamise Kebesen told the board her office would meet with the Library Advisory Board and staff to review the library‑specific A‑87 calculation and cautioned that the A‑87 methodology is a large, audited cost plan approved by the state. "It is my understanding that the board does want to be attributing those costs to programs that they do belong to and to recoup that money for the general fund," Kebesen said, adding that some departments already direct‑bill certain services and that the A‑87 is a two‑year process with truing up.
Supervisors pressed for transparency and line‑item detail. Supervisor Williams suggested that seeing the individual charges "might decide they don't need some of the internal services" and asked whether the line items could be attached to the upcoming agenda packet. Supervisor Klein and Supervisor Mulherin agreed the budget ad hoc could assist in getting answers and recommended the auditor meet with the advisory board.
The Board of Supervisors voted to accept the Library Advisory Board's annual report. Staff and the auditor's office were directed to schedule a meeting to review the A‑87 line items and to provide clearer information to the advisory board and the public.