Resource Library: REV Eligibility Form Resources
Mandatory REV Eligibility Form Requirements - All RCDs
This site includes the forms and instructions for the annual financial transactions report that all special districts must submit to the state controller annually. Electronic reporting can be accessed from this page.
2. Annual Local Government Compensation Report (link to SCO report form and instructions)
This site includes forms and instructions necessary for completing the annual local government compensation report.
3. Ethics Training (link to online ethics training provided by the Fair Political Practices Commission)
This site provides an online training to meet the AB1234 Ethics Training requirements. Click on the Local Officials Training Course towards the bottom of the page to start the training. Once directors and staff have completed the training module they must print a copy of the training certificate and keep it on file at the district office.
4. Form 700 Statement of Economic Interests (link to FPPC forms and instructions)
This site provides required forms and instructions for the Form 700 Statement of Economic Interests that must be completed by all RCD Directors and staff identified in the RCDs conflict of interest Code.
5. Independent Audit (link to Special District Audit Regulations)
RCDs are required to have an annual independent audit (with 2 or 5 year audit options possible if approved by the county Board of Supervisors). This is a link to the regulations associated with the annual audit requirement. Audits must be conducted by an independent auditor.
Audit Preparation Check List (supplied to Cachuma RCD by their auditor)
The link above is to a check list provided to Cachuma RCD by their auditor to help the RCD prepare for its annual audit.
Special Note: In 2016 the legislature passed Assembly Bill 2613. Starting in 2017, this bill will allow special districts with less than $150,000 who keep their funds with the county to conduct a financial review in place of the annual audit. The RCD would be required to ask for the county Board of Supervisors approval to replace the audit with a financial review. The financial review would be preformed by the county auditor. Additionally, districts would be required to conduct an annual audit at least once in a five year period.
6. Director's Oath of Office - Link to sample oath of office language
The California Constitution requires that all state, county, and local government public officers (including RCD directors) take an oath of office. This is also required by Division 9 of the Public Resources Code. The link above is to the portion of the constitution that includes sample Oath of Office language. The oath of office should be administered at a public meeting or by the county (if required).
7. Brown Act Agenda Requirements
- Link to most recent Brown Act guide "Open & Public IV: A Guide to the Ralph M. Brown Act"
The guide above provides comprehensive information about the Ralph M. Brown Act. Below are some sample agendas from the RCD Resource Library
Regular Board Meeting (IERCD October 2016)
Special Board Meeting (IERCD November 2016)
Committee Meeting (IERCD November 2016)
8. Statement of Facts - Filed with the Secretary of State (link to form)
Public Agencies (such as RCDs) are required to complete a Statement of Facts (form NP-SF 405) every time the RCD gets a new director or changes their address.
Complete the form and mail it to:
Secretary of State,
P.O. Box 942870
Sacramento, CA 94277-2870
9. Conflict of Interest Code Resources - Link to information provided by Fair Political Practices Commission
RCDs are required to create a Conflict of Interest Code. RCDs contained in one county are required to submit their code to the county. RCDs in multiple counties must have their code approved by the FPPC. Codes must be reviewed every even numbered year.
Sample Conflict of Interest Code (Developed by Cachuma RCD with input from FPPC).
10. Reimbursement Policy - Link to sample policies and information provided by the Institute for Local Government
State law requires local government agencies to adopt Expense Reimbursement policies to establish rules for reimbursement such as: what types of expenses are eligible for reimbursement, how long a director has to ask for reimbursement, rates, forms required, and more.
Reimbursement Policy Template (From CARCD)
Sample Reimbursement Policy (From Inland Empire RCD)
11. Nondiscrimination Policy (Link to Sample from Sonoma RCD)
Employers are required to have nondiscrimination policies. As of 4-1-2016 Nondiscrimination polices in California must also add harassment and retaliation prevention sections. Policies must include specific information about what conduct is prohibited and provide a complaint procedure. Employers are also required to show they have provided such policies to employees and confirm receipt of the policy. It is important to have new employees sign a statement indicating they have received the policy.
12. Annual Plan - Link to Annual Plan Template (From CARCD)
Glenn County RCD (2015-2016)
RCD of Monterey County (2015-2016)
13. Long Range Plan - Link to Long Range (Strategic) Plan guide and template (From CARCD)
Sample Long Range Plans
Glenn County RCD (2011-2016)
RCD of Monterey County (2010-2015)
14. Public Records Request Policy (Ca Public Records Act Compliance Manual -Ca Special Districts Association)
The Public Records Request Act guarantees that any person may inspect
any non-exempt public record, as specified.
It also requires that all public records remain open for inspection at
all times during an agency’s office hours.
Sample Public Records Request Policy (Sonoma RCD)
15. Annual Budget
Sample Budget (Placer RCD 2014-2015)
16. Sexual Harassment Prevention Training (link to bill text)
In 2016 the legislature passed AB 1661 which requires local government officials (including directors of special districts) to complete sexual harassment prevention training within 6 months of taking office and at least every 2 years.
17. SB 272 Enterprise Systems Catalog (link to bill text)
SB 272 took effect on July 1, 2016. The bill requires all local governments including special districts such as Resource Conservation Districts to create a catalog of the software they use to create or store records and post it on their website. If the RCD does not have a website a catalog of the software the RCD uses must still be available for anyone who asks for it. Below are links to some catalogs created by RCDs:
Trinity County RCD SB 272 Catalog
Riverside Corona RCD SB 272 Catalog
REV Eligibility Form Requirements- Mandatory if Applicable
18. Sexual Harassment Literature Provided to Employees (link to Dept. of Fair Employment and Housing Sexual Harassment Information)
RCDs that have employees are required by law to provide all employees with sexual harassment literature when they are hired.
Publication DFEH-185 - Link to DFEH harassment literature handout for all employees.
19. Payroll Taxes Filed and Paid
RCDs with employees are not exempt from paying payroll taxes. Payroll taxes must be collected and filed just like all other employers. Below are some helpful links.
California Economic Development Department Required Filings and Due Dates
IRS Federal Forms and Information
20. Reports and Information Provided to LAFCO (when requested) - Link to CALAFCO directory.
Each county has a Local Agency Formation Commission (LAFCO) that is responsible for special district boundary adjustments, consolidations, and more. They are required to conduct Municipal Service Reviews of local governments and from time to time they will request information from the RCD to assist with the completion of the Municipal Service Review.
21. Post All Legally Required Notices in Office
There are several notices that all employers in California are required to post. Notices cover topics such as minimum wage, discrimination and more. Below are links to agencies that provide these notices on their websites so employers can print them and post them in the office.
US Department of Labor Required postings (link to USDOL poster advisor)
The US Department of Labor provides an poster advisor online tool to help you determine which federal posters you are required to post. You can access the tool at the link above. The tool will take you to pages where you can print the required postings.
Ca Department of Industrial Relations (link to poster page)
The above is a link to the posters required by Ca Dept. of Industrial Relations.
Ca Economic Development Department (EDD)
The link above is to the postings and notices required by the EDD.
22. Sales Taxes to Board of Equalization (link to Ca Board of Equalization Sales Tax Information)
RCDs who sell tangible goods are required to obtain a Seller's Permit from the State Board of Equalization. When goods are sold RCDs are required to collect sales tax on non-exempt items, complete sales tax returns, and send tax proceeds to the Board of Equalization.
23. Associate Director Policy (sample Associate Director Policy from Guadalupe Coyote RCD)
RCDs who have associate directors are required to adopt Associate Director Policies. Associate Director Policies help the RCD and Associate Directors define the roles of Associate Directors, establish procedures for appointing Associate Directors, and more.
Butte County RCD
Mariposa County RCD
24. Bidding Policy (Sample Policy from Sonoma RCD)
RCDs who solicit bids on contracts are required to adopt a bidding policy.
Inland Empire RCD
25. Fee for Services Policy (Fee For Service Policy Template from CARCD)
Fee for Services information packet (from CARCD)
Inland Empire RCD
Antelope Valley RCD
26. Investment Policy (sample from Western Shasta RCD)
27. Reserve Policy (sample from RCD of Greater San Diego County)
28. Volunteer Policy (sample long and short term volunteer policies from Inland Empire RCD)
29. Personnel Policy (Sample policy from Inland Empire RCD)
Note: The personnel policy section is in Series 3000 of the personnel manual
30. Vehicle Use Policy (sample policy from Guadalupe Coyote RCD)
More resources are available throughout the resource library.
Disclaimer: RCDs should have their legal counsel review any adopted policies for legality. Policies provided here are samples and RCDs must adopt policies according to the needs of their individual district.