Item Coversheet

REPORT TO SHASTA COUNTY AIR POLLUTION CONTROL BOARD


BOARD MEETING DATE:  April  10, 2018
CATEGORY:  CONSENT - RESOURCE MANAGEMENT-2.

SUBJECT:

Fiscal and compliance audits, Statement on Auditing Standards and management letter for fiscal year ended June 30, 2017.


DEPARTMENT: Air Quality Management District

Supervisorial District No. :  ALL

DEPARTMENT CONTACT:  Richard W. Simon, AICP, Shasta County Air Pollution Control Officer 225-5789

STAFF REPORT APPROVED BY:  Richard W. Simon, AICP, Shasta County Air Pollution Control Officer

Vote Required?

Simple Majority Vote
General Fund Impact?

No General Fund Impact 
RECOMMENDATION

Accept the fiscal and compliance audits, Statement on Auditing Standards and management letter for fiscal year ended June 30, 2017.
SUMMARY

N/A
DISCUSSION

Attached for your acceptance is the final audit report of the Air Quality Management District (District) for the year ended June 30, 2017, and the Statement on Auditing Standards.  The audit was performed by Hathaway & Ksenzulak, LLP.

 

The Air Quality Management District is administered under a Memorandum of Understanding (MOU) with the Department of Resource Management.  State law requires that the District have periodic audits.

 

The Department of Resource Management circulated a Request for Proposals in June of 2015, for compliance and performance audits for the fiscal years ending in June 30, 2015; June 30, 2016; and June 30, 2017.  In October 2015, after review of the proposals, based on the lowest qualifying bid your Board awarded Hathaway, Ksenzulak and Lapp, LLP the contract for the compliance and performance audit services for the fiscal years ending in 2015, 2016, and 2017.

 

The audit field work has been performed and the final audit report has been issued.  The auditors have issued an unqualified or “clean” opinion for the audits performed.  


ALTERNATIVES

The Board may choose to not accept the audit.

OTHER AGENCY INVOLVEMENT

Upon acceptance, the audit will be forwarded to the State Controller’s Office.

FINANCING

The cost of the audit has been budgeted.  The cost of future audits will be handled through the normal budget process.

ATTACHMENTS:
DescriptionUpload DateDescription
AUDIT3/26/2018AUDIT