BOARD AGENDA MEMORANDUM
Government Code § 84308 Applies: Yes ☐ No ☒
(If “YES” Complete Attachment A - Gov. Code § 84308)
SUBJECT: Title
Consider the January 21, 2026, Board Audit Committee Recommendation to Accept the Water Conservation Program Performance Audit Final Report with Management Responses.
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RECOMMENDATION: Recommendation
Consider recommendations resulting from the January 21, 2026, Board Audit Committee meeting to:
A. Accept the 2025 Water Conservation Program Performance Audit Report with Management Response; and
B. Provide feedback and recommendations to staff as necessary.
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SUMMARY:
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 Board Audit Committee (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 the Santa Clara Valley Water District’s (Valley Water) 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 Board is requested to accept the 2025 Water Conservation Program Performance Audit Report with Management Response.
ENVIRONMENTAL JUSTICE IMPACT:
There are no environmental justice impacts associated with this item.
FINANCIAL IMPACT:
There is no financial impact associated with this item.
CEQA:
The recommended action does not constitute a project under CEQA because it does not have the potential for resulting in direct or reasonably foreseeable indirect physical change in the environment.
ATTACHMENTS:
Attachment 1: Audit Report, with Management Responses
Attachment 2: PowerPoint
UNCLASSIFIED MANAGER: Manager
Darin Taylor, 408-630-3068