To: Board of Directors
From: Lewis Broschard, Chief, Contra Costa County Fire Protection District
Report Title: Accept Fiscal Year 2020-21 and 2021-22 East Contra Costa Fire Protection District Annual Financial Audits
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
As the successor agency to the former East Contra Costa Fire Protection District, ACCEPT the Fiscal Year 2020-21 and Fiscal Year 2021-22 financial audits completed by Maze & Associates.
FISCAL IMPACT:
There is no fiscal impact for this action.
BACKGROUND:
Special Districts must have an annual financial audit of business activities to meet regulatory requirements. The East Contra Costa Fire Protection District (ECCFPD) contracted with Maze and Associates for annual District financial audits. The FY 2020-2021 and FY 2021-2022 audits were completed by Maze & Associates. For the General Fund and Special Revenue Funds, the audit had no adverse findings and concluded "In our opinion, the financial statements referred to above present fairly in all material respects, the respective financial position of the General Fund and Special Revenue Funds (Bethel Island Development Fee, East Diablo Development Fee, Cypress Lakes CFD, Oakley Development Fee and Delta Coves CSD), and the aggregate remaining fund information of the District, as of June 30, 2022, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America."
The audit did issue a Qualified Opinion for the Governmental Activities and concluded "In our opinion, except for the effects of the matters described in the "Basis for Qualified and Unmodified Options" paragraph, the financial statements referred to present fairly, in all material respects the financial position of the governmental activities of the District as of June 30, 2022 and the changes in financial position for the year ende...
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