County of Monterey - File #: 19-0426

• File #: 19-0426
• Name: San Lucas Cemetery District Audit Schedule Exemption
• Type: General Agenda Item
• Status: Passed - Auditor-Controller's Office
• File created: 5/29/2019
• In control: Board of Supervisors
• On agenda: 8/27/2019
• Final action: 8/27/2019
• Title: a. Approve a request from the San Lucas Cemetery District ("SLCD") for an exemption to the annual audit requirement pursuant to Government Code section 26909 (unanimous vote required); and b. Authorize preparation of a Five-Year Audit of the SLCD covering the five-year period ending June 30, 2020, and every five-year period ending June 30th thereafter (unanimous vote required).

Date	Action By	Action	Result
8/27/2019	Board of Supervisors	adopted - auditor controller	Pass

Title
a. Approve a request from the San Lucas Cemetery District ("SLCD") for an exemption to the annual audit requirement pursuant to Government Code section 26909 (unanimous vote required); and
b. Authorize preparation of a Five-Year Audit of the SLCD covering the five-year period ending June 30, 2020, and every five-year period ending June 30th thereafter (unanimous vote required).
Report
RECOMMENDATION:
a. Approve a request from the San Lucas Cemetery District ("SLCD") for an exemption to the annual audit requirement pursuant to Government Code section 26909 (unanimous vote required); and
b. Authorize preparation of a Five-Year Audit of the SLCD covering the five-year period ending June 30, 2020, and every five-year period ending June 30th thereafter (unanimous vote required).

SUMMARY/DISCUSSION:
Government Code Section 26909(a) requires the county auditor to either make, or contract with a certified public accountant or public accountant to make, an annual audit of the accounts and records of every special district. Section 26909(a) also provides that any cost incurred by the county auditor associated with conducting such audits shall be borne by the special districts.

Section 26909(b) allows a special district, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, to replace the annual audit requirement with one of the following:
? A biennial audit covering a two-year period.
? An audit covering a five-year period if the special district's annual revenues do not exceed amounts specified by the Board of Supervisors
? An audit conducted at specific intervals, as recommended by the county auditor, that shall be completed at least once every five years.

In February 2010 the Board of Supervisors approved and authorized the SLCD board's unanimous request to replace the annual audit requirement with a biennial audit. (See Attachment A.) For the biennial period ending June 30, 2010 until th...