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 upcoming year and the anticipated meeting dates when those topics may be presented to the committee. Following the July 28, 2026 BAC meeting, the Water Utility Enterprise Funds Audit Report was moved from the September 2026 BAC meeting agenda to the August 2026 BAC meeting agenda.
Looking forward, the topics of discussion identified for September 16, 2026, BAC Meeting can be summarized as follows:
1. Receive 2023 CIP Performance Audit Status Update
2. Financial Status Periodic Update
3. Tri-Annual Risk Assessment Status
4. Discuss Topics for 2027 Annual Audit Plan
5. 2026 Annual Audit Plan
6. 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