TO: BOARD OF SUPERVISORS
FROM: Supervisor Cline and Auditor-Controller Treasurer-Tax Collector
MEETING DATE: March 10, 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 Hopland Cemetery District from the Annual Audit Requirements 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 Hopland 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 January 11, 2026, the Trustees for the Hopland Cemetery District requested that the Board of Supervisors unanimously approve of a yearly financial review in lieu of an annual audit.
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:
SOURCE OF FUNDING: District Funds
CURRENT F/Y COST: N/A
BUDGET CLARIFICATION: N/A
ANNUAL RECURRING COST: N/A
BUDGETED IN CURRENT F/Y (IF NO, PLEASE DESCRIBE): Yes
REVENUE AGREEMENT: N/A
AGREEMENT...
Click here for full text