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 2025 BAC Work Plan.
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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 planned discussion topics for the upcoming year and when those topics may appear before the committee. Following the December 19, 2025, BAC meeting, during which the Draft 2026 BAC Work Plan was presented, an item regarding the 2025 Water Conservation Audit was added to the January 21, 2026, BAC meeting agenda for presentation of the final audit report and management responses.
Looking forward, the topics of discussion identified for February 18, 2026, BAC Meeting can be summarized as follows:
1. Financial Status - Periodic Update
2. Single Audit Report
3. Audit Recommendation Implementation Status Update
4. 2026 BAC Work Plan
5. 2026 Annual Audit 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 w...
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