TO: BOARD OF SUPERVISORS
FROM: Supervisor Cline and Auditor-Controller Treasurer-Tax Collector
MEETING DATE: February 24, 2026
DEPARTMENT CONTACT:
Supervisor Cline
PHONE:
707-463-4441
DEPARTMENT CONTACT:
Chamise Cubbison
PHONE:
707-234-6860
ITEM TYPE: Consent Agenda
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 DETAI...
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