To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Status of Assessor Compliance with County Audit
Recommendation: Recommendation of the County Administrator
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RECOMMENDATIONS:
RECEIVE a report from the County Administrator on the status of the current audit of Contra Costa County’s financial statements for the fiscal year ending June 30, 2026, and the Assessor’s response to the audit, and receive any response by the Assessor.
APPROVE and AUTHORIZE the issuance of one or more subpoenas to the Assessor and other Assessor’s Office employees to provide testimony and produce documents that are necessary for Contra Costa County to complete the current audit of the County’s financial statements for the fiscal year ending June 30, 2026.
FISCAL IMPACT:
The delay of the Assessor not providing the requested information has the potential of delaying the Countywide annual financial statements for June 30, 2026.
BACKGROUND:
The County is required under Government Code section 25253 to prepare financial statements that provide information about operations cash flows, assets, and liabilities that account for the County’s management and use of funds. Government Code section 25250 requires these financial statements to be audited and authorizes the Board of Supervisors to contract with an independent certified public accountant or licensed public accountant to audit the financial statements in accordance with generally accepted auditing standards.
The current audit of Contra Costa County’s financial statements for the fiscal year ending June 30, 2026 is being conducted by Macias Gini & O’Connell LLP (“MGO”) pursuant to a contract approved and authorized by the Board of Supervisors. Under a contract amendment approved by the Board, the audit includes “additional consideration of certain property tax administration activities and related processes that may be relevant to the County’s financial reporting and audit objectives.” Specifically, ...
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