To: Board of Directors
From: Lewis Broschard, Fire Chief, Contra Costa Fire Protection District
Report Title: APPROVE and ACCEPT the Fiscal Year 2024-25 Rodeo-Hercules Fire Protection District Annual Financial Audit
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
As the successor agency to the former Rodeo-Hercules Fire Protection District, APPROVE and ACCEPT the Fiscal Year 2024-25 financial audit completed by Harshwal & Company LLP.
FISCAL IMPACT:
There is no fiscal impact from this action.
BACKGROUND:
Special Districts must have an annual financial audit of business activities to meet regulatory requirements. The Rodeo-Hercules Fire Protection District (RHFPD) previously contracted with Harshwal & Company LLP, an independent auditing firm, to audit its business activities.
As the successor agency, the Contra Costa County Fire Protection District again contracted with Harshwal & Company LLP to complete the audit for the fiscal year ending June 30, 2025.
The audits were conducted in accordance with generally accepted auditing standards and Government Auditing Standards. The financial statements were fairly presented in accordance with U.S. generally accepted accounting principles (GAAP),
The financial statements addressed the annexation of RHFPD into the Contra Costa County Fire Protection District, which was approved on July 31, 2024, and finalized on July 1, 2025. In addition to RHFPD’s general financial audit, Harshwal & Company LLP audited Measure O parcel tax revenue to ensure revenues are expended appropriately. Additionally, RHFPD and Measure O financial statements do not include any adjustments that might result from the outcome of the annexation. Both audits concluded with no findings of material weaknesses, significant internal control deficiencies, fraud, or noncompliance.
CONSEQUENCE OF NEGATIVE ACTION:
Failure to approve this action would result in non-compliance with regulatory requirements for the dissolution of the Rodeo-Hercules Fire Protection District.