Local political groups seek to undo county finance department merger

UKIAH, CA., 3/17/25 – The Mendocino County Farm Bureau, the Mendocino Women’s Political Coalition and the Mendocino County Democratic Central Committee have launched a petition asking the county to rescind its decision to consolidate the auditor-controller and treasurer-tax collector positions into one department.

The petition, posted on Change.org, calls for the positions to be restored to two separate departments. It was published earlier this week, had 42 signatures Sunday morning and was gaining momentum on Facebook, where community members are sharing it.

The petition was created to address what has been a contentious time in county government, as the entity’s finances have become increasingly disorganized over the past few years. One of the reasons for the chaotic situation is the county supervisors’ decision to merge the auditor and treasurer departments in 2022, which led to a state audit in the summer of 2023.

Directed by State Controller Malia Cohen, the audit was published in July 2024 and described numerous discrepancies and the reasons for them.

The audit reviewed the consolidation of the auditor and treasurer offices into one department and outlined the flaws of the merger. According to Cohen, the board did not conduct a “risk assessment” before merging the two departments, which led to an overwhelming workload for staff and caused the county to file financial reports late. The county is required to submit financial reports at the end of each fiscal year but missed its deadlines twice—once in 2021 and again in 2022.

The audit also found that the county “lacked sufficient internal controls over its payroll system” and that there wasn’t a “proper segregation of duties.” The county’s payroll system allowed employees to monitor their own payroll records, Cohen stated in her findings. According to the audit, there wasn’t a proper separation of duties among employees, which contributed to a lack of oversight.

In response to discrepancies reported in the state audit, then Auditor and Treasurer Sara Pierce published a three-page corrective action plan in October of last year to guide the county supervisors in creating more transparency and accountability in county finances.

The plan recommended that the supervisors merge the auditor and treasurer office back into two departments, but the county has yet to do so, despite not only the recommendation but also pressure from local political groups.

The matter was further complicated in October 2023 when the Mendocino County Board of Supervisors suspended Auditor and Treasurer Chamise Cubbison without pay or benefits over felony charges by District Attorney David Eyster that she misappropriated public funds. One of the charges filed by Eyster was that Cubbison paid an extra $68,106 to the former county payroll manager, without having received approval to do so.

However, in late February, 17 months after her removal, Cubbison returned to her office when Mendocino Superior Court Judge Ann Moorman dismissed the charges against her. Cubbison is still fighting for lost wages in civil court.

Estelle Clifton, the president of the Mendocino County Farm Bureau and a proponent of the petition to reestablish the auditor and tax collector position in two departments, explained that the petition seeks to pressure the county to honor its promises on increasing transparency.

“The audit and the courts have pointed out the mistakes. And the public said, ‘we don’t agree with this, and we’re against the consolidation,’” Clifton noted in an interview. “Somehow the board is saying there’s no backtracking.”

Clifton said consolidating the two financial departments is an example of poor decision-making. She noted that when the supervisors chose to merge the departments, they combined the auditor and treasurer roles. This allowed the county to spend less money—but those two roles perform crucial governmental tasks.

“This idea that resources flooded in and then they’re pulling some of them back is a poor sign of leadership to me,” Clifton added. “I also can’t believe they’re not settling their civil case, why would you not pay this lady for her lost wages when she was elected lawfully and she’s innocent? I don’t see why we need to keep wasting money on this case.”

Clifton also referenced a topic the county discussed in 2021, when the board considered merging the auditor and treasurer roles into a single, unconventional Department of Finance, with the role possibly being taken over by the county’s chief executive officer. The petition, Clifton explained, is a plea to halt that discussion and prevent the creation of a department without checks and balances.

“Certain board members also expressed that consolidation would be convenient,” she said. “As much as they might say, we’re not making moves to put fiscal control into the CEO’s office, I think they are.”

Although the petition has a small number of signatures, Clifton said it is in a “soft launch” phase and that more coordinated efforts will be made to bring awareness to the community.

“We will need our department to be run by subject matter experts and we need the county supervisors and their executive team to support those people,” she emphasized. “Not cutting them and chasing them off.”

The Mendocino Voice reached out to each of the county supervisors for comment but did not receive a response in time for publication.