TO: BOARD OF SUPERVISORS
FROM: Supervisor Williams
MEETING DATE: May 19, 2026
DEPARTMENT CONTACT:
Ted Williams
PHONE:
707-937-3500
ITEM TYPE: Consent Agenda
TIME ALLOCATED FOR ITEM: N/A
AGENDA TITLE:
title
Adoption of Resolution Exempting the Irish Beach Water District from the Annual Audit Requirement and Instead Substituting a Biennial Audit Pursuant to California Government Code Section 26909(b)(1)
(Sponsor: Supervisor Williams)
End
RECOMMENDED ACTION/MOTION:
recommendation
Adopt Resolution exempting the Irish Beach Water District from the annual financial audit requirement and instead substituting with a biennial audit pursuant to California Government Code section 26909(b)(1).
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
None.
SUMMARY OF REQUEST:
The Irish Beach Water District (IBWD) has adopted Resolution No. 2026-01 requesting approval from the Mendocino County Board of Supervisors to substitute its required annual financial audit with a biennial audit, as permitted under California Government Code section 26909(b)(1).
State law allows this substitution only with the unanimous consent of both the District's governing board and the County Board of Supervisors. IBWD has unanimously requested that the Board of Supervisors approve substituting the annual financial audit with a biennial audit.
If approved, the biennial audit schedule would begin with the fiscal years ending 2024 and 2025, with reports submitted to the State Controller's Office, County Auditor, and LAFCO following completion of each two-year cycle.
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 5
VOTE REQUIREMENT: Unanimous
SUPPLEMENTAL INFORMATION AVAILABLE ONLINE AT: N/A
FISCAL DETAILS:
SOURCE OF FUNDING: N/A
CURRENT F/Y COST: $0
BUDGET CLARIFICATION: N/A
ANNUAL ...
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