FINANCE COMMITTEE
Meeting Date: 7/13/26
Subject: Countywide FY24-25 Single Audit
Submitted For: Joanne Bohren, Auditor-Controller
Department: Auditor Controller
Referral No: N/A
Referral Name: Audits Review
Presenters: David Bullock and Corbitt Nixon; MGO
Referral History:
On November 8, 1999, the Board established a policy and procedure for addressing the annual findings and recommendations of the County's external auditors. The procedure directs that the Board refer the annual Single Audit findings to the Finance Committee to review the audit findings and recommendations and identify the corrective actions taken or planned on each recommendation. This review encompasses the latest Single Audit report for Fiscal Year ending June 30, 2025.
Referral Update:
FY24-25 Single Audit Results
An independent auditor, Macias, Gini & O'Connell, LLP, audited, in accordance with the auditing standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County of Contra Costa for the fiscal year ending June 30, 2024, and the related notes to the financial statements. The independent auditor also audited the County's compliance with the requirements in the OMB Compliance Supplement and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. In the independent auditor's opinion, the County complied, in all materials respects, with the compliance requirements that could have a direct and material effect on each of its major federal programs for FY23-24, as discussed below. An update is also provided for the FY22-23 Single Audit Finding 2023-001, which has since been corrected. More details are provided i...
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