To: Board of Supervisors
From: Robert Campbell, Auditor-Controller
Report Title: Authorization to change fiscal year 2018-19 annual audit requirement for Reclamation District 2090
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
AUTHORIZE Reclamation District 2090 to submit an audit covering a five-year period, in lieu of the required annual audit, to the County's Office of the Auditor-Controller as of fiscal year 2018-19 at the recommendation of the Auditor-Controller and in accordance with the provisions of Government Code Section 26909.
FISCAL IMPACT:
There is no fiscal impact to Contra Costa County.
BACKGROUND:
Government Code Section 26909 (b) states:
A special district may, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, replace the annual audit required by this section with one of the following, performed in accordance with professional standards, as determined by the auditor:
(1) A biennial audit covering a two-year period.
(2) An audit covering a five-year period if the special district's annual revenues do not exceed an amount specified by the board of supervisors.
(3) An audit conducted at specific intervals, as recommended by the county auditor, that shall be completed at least every five years.
Reclamation District 2090 was formed primarily for the construction and maintenance of levees and drainage facilities to protect the area within the District's boundaries. The District is comprised of one landowner and is governed by a three member board of trustees, each elected by the landowner to a four-year term. The District has been in contact with a certified public accountant to perform an audit covering a five-year period for fiscal years 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 to begin with unanimous approval of the Board of Supervisors.
CONSEQUENCE OF NEGATIVE ACTION:
Reclamation District 2090 does not have the fu...
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