DATE: May 19, 2026
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Receive and File the Fresno County Audit Committee Minutes from the January 21, 2026, meeting
RECOMMENDED ACTION(S):
TITLE
Receive and file the Fresno County Audit Committee Minutes from the January 21, 2026, meeting.
REPORT
There is no fiscal impact associated with the recommended action. The Minutes of the January 21, 2026, Committee meeting are provided for your Board’s review in compliance with the Fresno County Audit Committee Bylaws Article VI Section 1(f). This item is countywide.
ALTERNATIVE ACTION(S):
There is no viable alternative as the Audit Committee Minutes (Minutes) are submitted in compliance with the Fresno County Audit Committee (Committee) Bylaws Article VI Section 1(f).
FISCAL IMPACT:
There is no fiscal impact associated with this recommended action.
DISCUSSION:
The Minutes of the January 21, 2026, Committee meeting are provided for your Board’s review in compliance with Committee Bylaws Article VI Section 1(f). The Committee has been established as an advisory committee to the Board. One of the general authorities of the Committee, as stated in Committee Bylaws Article VI Section 1(f), is “To provide a summary of Committee activities and significant audit results to the Board through the distribution of the quarterly meeting material.”
OTHER REVIEWING AGENCIES:
The Minutes from the January 21, 2026, meeting were approved by the Committee at its April 14, 2026, meeting.
ATTACHMENTS INCLUDED AND/OR ON FILE:
Audit Committee Minutes - January 21, 2026, meeting
CAO ANALYST:
Paige Benavides