DATE: March 25, 2025
TO: Board of Supervisors
SUBMITTED BY: Paul Nerland, County Administrative Officer
Fabiola Gonz?lez, Executive Director, Children and Families
Commission of Fresno County
SUBJECT: Children and Families Commission Financial Audit Report and State Annual Report
RECOMMENDED ACTION(S):
TITLE
Receive the Children and Families Commission of Fresno County's (First 5) FY 2023-24 Financial Audit Report and State Annual Report, per County Ordinance Code, section 2.38.030.
REPORT
Approval of the recommended action allows Children and Families Commission of Fresno County (First 5) to comply with County Ordinance, section 2.38.030, by providing the annual Financial Audit Report (Audit Report) and State Annual Report (State Report). The reports detail the implementation and performance of First 5 functions during each fiscal year to your Board. This item is countywide.
ALTERNATIVE ACTION(S):
There is no alternative action as this presentation fulfills an Ordinance Code requirement and requires no further action from your Board.
FISCAL IMPACT:
There is no Net County Cost associated with the recommended action.
DISCUSSION:
The First 5 Fresno County Commission's Audit Report and State Report for fiscal year 2023-2024 are presented here as per changes to the County Ordinance that governs the Commission made effective September 19, 2014 (Chapter 2.38). In accordance with California's Health and Safety Code Section 130100-130155, the First 5 Fresno County Commission conducts annual audits and state reports to measure the implementation and performance of its functions during each fiscal year. Additionally, the Board of Supervisors approved updating the County Ordinance on May 7, 2024, to include an amendment to Section 2.38.030(D) that allows the presentation to be placed on the Board of Supervisors agenda as either a regular or a consent item. On or before November 1 of each year, each County Commission is required to submit its Audit Report...
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