To: BOARD OF SUPERVISORS
From: Supervisor Cline and Auditor-Controller Treasurer-Tax Collector
Meeting Date: February 24, 2026
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Department Contact: |
Supervisor Cline |
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707-463-4441 |
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Department Contact: |
Chamise Cubbison |
Phone: |
707-234-6860 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Adoption of Resolution Exempting the Potter Valley Cemetery District from the Annual Audit Requirement and Instead Establishing an Annual Financial Review Pursuant to Government Code Section 26909(c)(1)
(Sponsors: Supervisor Cline and Auditor-Controller Treasurer-Tax Collector)
End
Recommended Action/Motion:
recommendation
Adopt Resolution exempting the Potter Valley Cemetery District from the annual audit requirement and instead establishing an annual financial review pursuant to Government Code section 26909(c)(1); and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
No previous Board Action taken.
Summary of Request:
Government Code section 26909(c)(1) allows a special district to have an annual financial review performed, rather than a yearly audit, providing the district’s annual revenues do not exceed one hundred fifty thousand dollars ($150,000) and the district’s board unanimously requests the annual review.
On October 7, 2025, the Board of Trustees for the Potter Valley Cemetery District unanimously adopted a Resolution requesting that the Board of Supervisors authorize the District to replace its annual audit with a financial review. The Auditor-Controller confirms that the district’s annual revenues are less than one hundred fifty thousand dollars ($150,000).
Alternative Action/Motion:
Do not approve resolution, thereby leaving the annual audit requirement in place.
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: District 1
Vote Requirement: Unanimous
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: District Funds |
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current f/y cost: N/A |
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budget clarification: N/A |
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annual recurring cost: N/A |
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budgeted in current f/y (if no, please describe): Yes |
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revenue agreement: N/A |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Adopted |
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Date: February 24, 2026 |
Executed Item Type: Resolution |
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Number: 26-023 |
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