REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
October 26, 2021
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Replace Barstow Heights Community Services District Annual Audit with Biennial Audit
End
RECOMMENDATION(S)
Recommendation
Approve request from Barstow Heights Community Services District to be granted a biennial audit period from July 1, 2019, to June 30, 2021, 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). Barstow Heights Community Services 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)(1), special districts may change their audit period to a biennial audit covering a two-year period if there is a unanimous request of the governing board and unanimous approval of the county's board of supervisors. The District's revenue does not exceed the amount required for an annual audit, and it is more cost effective to have an audit performed every two years.
On April 27, 2021, the District Board of Directors voted unanimously to request the San Bernardino County Board of Supervisors (Board) grant them a biennial audit period from July 1, 2019, to June 30, 2021. The District is currently out of compliance for their audit requirement since their last annual audit was conducted for the period of July 1, 2018, through June 30, 2019. Approval of this item will bring the District into compliance.
This item is presented today at the first available Bo...
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