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.