COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code § 84308 Applies: Yes ☐ No ☒
(If “YES” Complete Attachment A - Gov. Code § 84308)
SUBJECT: title
Receive and Discuss 2025 Water Conservation Program Performance Audit Report with Management Response; Refer the Final 2025 Water Conservation Program Performance Audit Report to the Board.
End
RECOMMENDATION: Recommendation
A. Receive and discuss the 2025 Water Conservation Program Performance Audit Report with Management Response, and
B. Refer the final 2025 Water Conservation Program Performance Audit Report to the Board.
Body
SUMMARY:
The Board Audit Committee (BAC) was established by the Santa Clara Valley Water District Board of Directors (Board) to identify potential areas for audit and audit priorities, and to review, update, plan, and coordinate execution of Board audits.
Per the BAC Charter, Article VI, Paragraph 5, Review of Final Audit Results/Notice to Board, the Committee shall review the observations and conclusions of all audits conducted pursuant to the Annual Audit Plan. Upon finalization of the audits and any related reports, the Committee shall provide the Board with the results and make any recommendations to the Board regarding improvement of program performance and operations, cost reductions, and best practices. . .”
On December 12, 2023, the Board accepted the Risk Assessment conducted by the Chief Audit Executive (CAE). At its meeting on January 15, 2025, the BAC identified four (4) topics from the Risk Assessment to audit in Fiscal Year 2025 (FY25) and was approved by the full Board at its meeting on January 28, 2025, the Water Conservation Strategies audit being one of them.
The requested audit of Water Conservation Program focused on reviewing Valley Water’s conservation strategies and evaluating Valley Water’s overall approach to conservation and to identify best practices, opportunities to further enhance its strategic approach to promoting or incentivizing conservation, and lessons learned from past practices within Valley Water and other water agencies.
On December 16th, 2025, Baker Tilly Advisory Group (the auditor) submitted their audit report (Attachment 1) with the draft management responses (see Appendix D in the report) for BAC review and comment. The auditor will also provide a presentation regarding the audit (Attachment 2).
The BAC is requested to receive the 2025 Water Conservation Program Performance Audit Report with Management Response and refer the final report to the full Board at a future date.
ENVIRONMENTAL JUSTICE IMPACT:
The proposed Recommendation(s) is not subject to environmental justice analysis. Actions taken by the Board Audit Committee are reviewed on a case-by-case basis.
ATTACHMENTS:
Attachment 1: Water Conservation Program Performance Audit Final Report with Management Responses
Attachment 2: PowerPoint
UNCLASSIFIED MANAGER:
Manager
Darin Taylor, 408-630-3068