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COUNTY OF SAN MATEOInter-Departmental Correspondence |
County Counsel |
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DATE: |
February 14, 2003 |
BOARD MEETING DATE: |
March 4, 2003 |
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TO: |
Honorable Board of Supervisors |
FROM: |
County Counsel |
SUBJECT: |
Request for Adoption of a Resolution replacing the annual audit of the San Mateo County Resource Conservation District with a biennial audit covering a two-year period. |
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Recommendation |
Adopt a Resolution replacing the annual audit of the San Mateo County Resource Conservation District with a biennial audit covering a two-year period. |
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Background |
Government Code section 26909 requires that the county auditor either make or contract with an accountant to make an annual audit of the accounts and records of every special purpose district within the county. The minimum requirements of the audit are prescribed by the state Controller and must conform to generally accepted auditing standards. Section 26909(f) allows for the governing board of a special district to request that their district's annual audit be replaced with a biennial audit covering a two-year period. The request by the governing board of the special district must be unanimous, and requires the unanimous approval of the Board of Supervisors. |
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Discussion |
The governing board of the San Mateo County Resource Conservation District has made a unanimous request to your Board, pursuant to Government Code section 26909, for adoption of a Resolution replacing the annual audit of the San Mateo County Resource Conservation District with a biennial audit covering a two-year period. In its request, the RCD board explains that it is seeking this change for the purpose of reducing operation costs.
The RCD has also submitted a letter of support from its auditors, C.G. Uhlenberg LLP, which states that the RCD is facing financial challenges and that an annual audit would create severe financial hardship, and that a biennial audit would not put the RCD at risk. Copies of the RCD's request and the auditors' letter are attached. |
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Vision Alignment |
Adoption of this Resolution would further the goal of promoting responsive, effective, and collaborative government. |
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Fiscal Impact |
There would be no fiscal impact on the County. The Resource Conservation District would realize savings of approximately half its audit costs. |