DATE: September 8, 2026
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Establishment of a Single Audit Covering Fiscal Years 2023 Through 2025 for Easton Community Services District
RECOMMENDED ACTION(S):
TITLE
Adopt Resolution authorizing the Easton Community Services District (the "District") to replace its annual audits with an audit covering a three-year period for fiscal years 2023 through 2025 (a unanimous vote is required under Government Code section 26909, subdivision (b)).
REPORT
Approval of the recommended action will authorize the District to replace its annual audits with one audit covering fiscal years 2023 through 2025. Such approval will result in a reduction in audit costs to the District. The District falls within District One.
ALTERNATIVE ACTION(S):
If the recommended action is not approved, the Easton Community Services District will not be able to conduct an audit covering fiscal years 2023 through 2025. This will result in the District not being able to reduce its audit costs.
FISCAL IMPACT:
There is no fiscal impact to the County of Fresno.
DISCUSSION:
California Government Code section 26909, subdivision (b)(3) allows a special district to replace the annual special district audit with an audit conducted at specific intervals, as recommended by the County Auditor, that shall be completed at least once every five years. This code section requires a unanimous request of the special district's governing board and unanimous approval of the Board of Supervisors to implement the three-year audit period. The costs incurred for audits of special districts are borne by the special districts, pursuant to Government Code Section 26909, subdivision (a)(3). Approval of the resolution will result in reduced audit costs to the District.
The Auditor-Controller/Treasurer-Tax Collector recommends approval of the resolution to request one audit covering fiscal years 2023 through 20...
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