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File #: 26-0040    Version: 1 Name:
Type: Action Item Status: Agenda Ready
File created: 12/17/2025 In control: Board Audit Committee
On agenda: 1/21/2026 Final action:
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.
Attachments: 1. Attachment 1: Wtr. Consv. Pgm. Perf. Aud. Final Rpt., Mgt. Resp., 2. Attachment 2: PowerPoint
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 incentivizin...

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