Contra Costa County Grand Jury • 2009-2010

Independent Special District Audit Practices To: Contra Costa Board of Supervisors Contra Costa County Auditor Contra*

Published: March 29, 2010 6 pages
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Findings and Recommendations 2 findings

F1
Section 26909(b) of the California Government Code requires that Special Districts submit audits to both the State Controller and Contra Costa County Auditor. Sixteen Special Districts did not submit audits to both agencies. Three districts did not submit an audit to either agency.
No recommendations for this finding
F2
There is no requirement that a Special District change auditors from time to time. However, to enhance accountability it is prudent that the audit firm be changed periodically. This will ensure that a "fresh set of eyes" can look at the financial compliance and health of the district. Thirty-five percent of the districts have used the same audit firm for five or more years.
No recommendations for this finding

No Responses Found 14

Government entities assigned to respond to this report. No response documents have been linked in our database.

Bethel Island Municipal Improvement District Other
Discovery Bay West Parking District Other
East Contra Costa Irrigation District Special District
Green Valley Recreation and Park District Special District
Los Medanos Community Healthcare District Special District
Moraga/Orinda Fire Protection District Fire District
Reclamation District No. 2024 Special District
Reclamation District No. 2025 Special District
Reclamation District No. 2026 Special District
Reclamation District No. 2065 Special District
Reclamation District No. 2090 Special District
Reclamation District No. 2137 Special District
San Ramon Valley Fire Protection Special District
Town of Discovery Bay Community Services District Special District

* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.