COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code § 84308 Applies: Yes ☐ No ☒
(If “YES” Complete Attachment A - Gov. Code § 84308)
SUBJECT: title
Review and Discuss 2026 Board Audit Committee (BAC) Work Plan.
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RECOMMENDATION:
Recommendation
Review and discuss topics of interest raised at prior BAC meetings and approve any necessary adjustments to the 2026 BAC Work Plan.
Body
SUMMARY:
Per the BAC’s Charter, Article III, Paragraph 6.2, “The Committee shall, in coordination with Valley Water’s Clerk of the Board, develop a proposed Annual Work Plan. Items shall be included in the Annual Work Plan based upon a majority vote of the Committee.”
Under direction of the Clerk, Work Plans are used by all Board Committees to increase Committee efficiency, provide increased public notice of intended Committee discussions, and enable improved follow-up by staff. Work Plans are dynamic documents managed by Committee Chairs and are subject to change.
The 2026 BAC Work Plan (Attachment 1) identifies the planned discussion topics for the year and the anticipated meeting dates for their presentation to the Committee. Following the October 21, 2026, BAC meeting, two audit reports, the 2024 Board Policies Compliance Audit and the 2025 Centralized and Decentralized Contracting Practices Audit, were added to the November BAC meeting agenda. Additionally, the 2023 CIP Performance Audit Update was rescheduled from the November BAC meeting to the December BAC meeting.
Looking forward, the topics of discussion identified for December 16, 2026, BAC Meeting can be summarized as follows:
1. 2023 CIP Performance Audit Status Update
2. 2026 Audited Financial Statements
3. Proposed 2027 BAC Work Plan
4. 2026 Annual Audit Plan
5. 2026 BAC Work Plan
Upon review, the BAC may make changes to be incorporated into the work plan.
ENVIRONMENTAL JUSTICE IMPACT:
The BAC Work Plan is not subject to environmental justice analysis. The BAC Work Plan serves as a tool utilized by the BAC to identify topics to be discussed during the public meeting and when that topic may be presented.
ATTACHMENTS:
Attachment 1: 2026 BAC Work Plan
UNCLASSIFIED MANAGER:
Manager
Wendy Ho, 408-630-3874