TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Tracy A. Schulze, Auditor-Controller
SUBJECT: Request to replace Los Carneros Water District biennial audit with a five-year audit
RECOMMENDATION
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Approve and authorize Los Carneros Water District to replace the District's biennial audit requirement with a five-year audit requirement as allowed by Government Code Section 26909. (Fiscal Impact: None; Discretionary)
[Unanimous Vote Required]
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BACKGROUND
In accordance with Government Code Section 26909(b)(2), a special district may, by unanimous request of the governing board of the special district and with unanimous vote of the board of supervisors, replace the annual audit required by this section with 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.
On December 10, 2024, the governing board of Los Carneros Water District (District) unanimously approved, and is now requesting unanimous Board of Supervisor approval, to replace District's biennial audit with a five-year audit so long as the annual revenues do not exceed $500,000.
The District was established in 1977 under the provisions of Division 13 of the California Water Code Sec 34000-38501. The District was organized to provide reclaimed water services to the unincorporated community of Carneros in southwest Napa County. The basic operation of the District, and subsequent financing of the construction project to install a recycled water pipeline, are financed by direct assessments of the landowners within the assessment district formed by District. The construction of the pipeline was completed in June 2016.
Current operations of the District involve approximately five governing board meetings per year, insurance, legal costs, accounting and auditing fees and community outreach, for a maximum annual cost of $20,000 per year. The financing component of the District br...
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