REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 10, 2021
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Replace Yucca Valley Airport District Annual Audit with Five-Year Audit
End
RECOMMENDATION(S)
Recommendation
Approve request from Yucca Valley Airport District to be granted a five-year audit period from July 1, 2020, to June 30, 2025, to replace their annual audit. (Five votes required)
(Presenter: Tori Roberts, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7005)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). Yucca Valley Airport District (District) is a self-governed special district and is therefore responsible to secure an audit in accordance with Government Code Section 26909.
BACKGROUND INFORMATION
As specified in Government Code Section 26909(b)(3), special districts may change their audit period to specific intervals, as recommended by the county auditor, that shall be no longer than once every five years if there is a unanimous request of the governing board and unanimous approval of the county’s board of supervisors. On April 19, 2016 (Item No. 11), the San Bernardino County Board of Supervisors unanimously approved a five-year audit period for the District from July 1, 2015, to June 30, 2020.
On March 10, 2021, the District Board of Directors voted unanimously to request the San Bernardino County Board of Supervisors grant them a five-year audit period from July 1, 2020, to June 30, 2025. The District’s revenue is below the amount required for an annual audit, and it is more cost effective to have an audit performed every five years. If approved, work on the audit would begin following the close of fiscal year 2024-25. Approval of this request will achieve the County’s goal of operating in a fiscally responsible and business-like manner by allowing the District to secure audit services for a five-year period instead of annually pursuant to Government Code Section 26909(b)(3).
PROCUREMENT
N/A
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Robert F. Messinger, Chief Assistant County Counsel, 387-5455) on June 2, 2021; Finance (Carl Lofton, Administrative Analyst, 387-5405) on June 18, 2021; and County Finance and Administration (Robert Saldana, Deputy Executive Officer, 387-5423) on June 18, 2021.