Item Coversheet

REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS


BOARD MEETING DATE:  July  18, 2017
CATEGORY:  Consent - General Government-1.

SUBJECT:

Change Annual Audit to Biennial Audit for Tucker Oaks Water District

DEPARTMENT: Auditor-Controller

Supervisorial District No. :  District 5

DEPARTMENT CONTACT:  Brian Muir, Auditor-Controller, (530) 225-5541

STAFF REPORT APPROVED BY:  Brian Muir

Vote Required?

Unanimous Vote
General Fund Impact?

No General Fund Impact 

RECOMMENDATION

Replace the annual audit of the Tucker Oaks Water District with a biennial audit, in accordance with Government Code Section 26909(b)(1).

SUMMARY

DISCUSSION

Attached is a copy of Resolution 2017-01, from the Tucker Oaks Water District requesting a change from an annual audit to a biennial audit in accordance with Government Code Section 26909(b)(1). 

 

                        Government Code section 26909 (b) (1) reads as follows:

 

(b) A special district may, by unanimous request of the governing board of the special district, with unanimous approval of the board of supervisors, replace the annual audit required by this section with one of the following, performed in accordance with professional standards, as determined by the county auditor:

(1)  A biennial audit covering a two-year period.

 

Moving to a biennial audit reduces the District’s costs for outside audit services.  The District submitted its annual audit on a timely basis.  The Auditor-Controller recommends approval of biennial audits, effective with the two-year period ending June 30, 2017.


ALTERNATIVES

Without a unanimous vote of approval from the Board of Supervisors, the District would continue to contract for annual audits.

OTHER AGENCY INVOLVEMENT

FINANCING

ATTACHMENTS:
DescriptionUpload DateDescription
Tucker Oaks Water District Resolution 2017-017/7/2017Tucker Oaks Water District Resolution 2017-01