Board of Supes to Consider Separating Fiscal Offices of Auditor-Controller and Treasurer-Tax Collector
Separation could take place before 2026 election if board acts promptly

Mendocino County’s top fiscal officer, Auditor-Controller/Treasurer-Tax Collector Chamise Cubbison, urged the Board of Supervisors Tuesday to undo a 2021 ordinance that merged her office’s functions and called for both positions to once again be independently elected.
“It remains my professional opinion that the offices of the Auditor-Controller and Treasurer-Tax Collector should be independent offices elected by the people,” Cubbison told the board. “It is also the professional opinion of my colleagues throughout the state.”
Cubbison said her request reflects the consensus of members of the California State Association of County Auditors and the California Association of Treasurer-Tax Collectors, both of which favor keeping the fiscal offices separate. She noted that Lassen County recently reversed a similar merger, passing an ordinance in April 2024 to restore separate elected offices starting in 2026.
The Lassen County ordinance followed a 2023-24 report by the Lassen County Civil Grand Jury, which criticized the consolidation of the Auditor-Controller and Treasurer-Tax Collector offices, citing significant administrative and oversight problems after the merger.
“I fully support and request this board take the necessary steps to repeal the ordinance that was enacted in 2021,” Cubbison said. “I implore you to please take this action as soon as possible and have an item come back before you in November and December.”
Supervisor Ted Williams asked whether anyone was already working on the proposal.
“Yes,” Cubbison replied.
Cubbison advised the board to direct staff to bring an item forward. “It does not appear to be very complicated,” she said. “But it does need to happen either at the November 18 and December meetings or some other combination of two meetings.”
Supervisor Bernie Norvell said he supported that idea. “My only concern is the timeline. I believe when the offices were consolidated, the board didn’t take the necessary steps of … a risk analysis… I think it would be prudent to try and get that done instead of making the same mistake twice.”
Norvell volunteered to serve on an ad hoc committee to complete that work. Chair John Haschak agreed, noting he had already been in communication with Cubbison. “If you want to work with me on it, that’s great,” he told Norvell.
The ad hoc committee was formally created with the expectation it would report back to the board on November 18.
Public calls for accountability, transparency
During public comment, speakers overwhelmingly supported restoring the two elected offices.
“It was a mistake,” said Theresa McNerlin. “I think it’s okay to accept that a mistake was made in consolidating them, and I think we should just own up to it and fix that mistake.”
McNerlin said the Mendocino County Republican Central Committee, Democratic Central Committee, and Farm Bureau all back separating the positions. “Every organization wants these to be two separate offices with two separate elected officials for the utmost accountability,” she said.
Kerri Vau, chair of Mendo Matters cited outside findings. “You also have had the State of California Comptroller’s Office that did an audit that suggested that this happen,” she said. “You’ve had the grand jury that has also suggested that this could help you … including the transparency that’s needed.”
Julie Golden, who serves as chair of the Hopland Municipal Advisory Council, urged quick action before the next election cycle. “The elected officials like the treasurer-tax collector and auditor provide a layer of independence and direct public accountability that we deserve,” she said. “I strongly encourage you … to not just think about this, but to take action immediately.”
Estelle Clifton, president of the board of directors of the Mendocino County Farm Bureau, echoed that sentiment. “You lose checks and balances,” she said. “So it’s even more important … that you take the timeline seriously and do your work.”
Online, Adam Gaska of the Mendocino County Farm Bureau also voiced support. “I just wanted to reiterate Mendocino County Farm Bureau’s support of separating the two offices back into two elected offices,” he said. “We urge you to move forward … as soon as is legally possible.”
Next steps
Chair John Haschak said an agenda item could come to the board as soon as November 18, depending on scheduling. “We do understand that there are time considerations,” he said. “To get it on the ballot and everything.”
If the board acts before the end of the year, the separation could take effect in time for the 2026 election.
Good work, Ms. Cubbison! And also thank you, Elise, for the thorough coverage of this important local story. I’m afraid the actions taken by the County Supervisors under the advice of the then County Administrator to merge these two elected offices was not well-reported or considered generally. It’s good to see the present Board take this matter so seriously and so expeditiously!