COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code ? 84308 Applies: Yes ? No ?
(If "YES" Complete Attachment A - Gov. Code ? 84308)
SUBJECT: title
Receive a Status Update on the Implementation of Audit Recommendations; Authorize Staff to Close Completed Board-Directed Audits or Refer Them to the Chief Audit Executive (CAE) for Follow-up Review; and Discuss Timing of Next Update.
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RECOMMENDATION: Recommendation
A. Receive a status update on the implementation of audit recommendations;
B. Authorize staff to close completed Board-directed audits or refer them to the CAE for follow-up review, and
C. Discuss timing of the next update.
Body
SUMMARY:
The Board Audit Committee (BAC) was established to assist the Board of Directors (Board), consistent with direction from the full Board, to identify potential areas for audit and audit priorities, and to review, update, plan, and coordinate execution of Board audits.
The last status report to the BAC was in August 2025. At that time, there were four (4) Board-directed audits, and two (2) Program-required audits that were still open. As of this report, one (1) Board-directed audit, and one (1) program-required audit are now fully implemented. The other audits are still open, along with an additional Board-directed audit that has been added since the August 2025 report (see Attachment 1). Currently, there are twenty-three (23) active audit recommendations that are not fully resolved and are marked as "Pending/Underway." Since the August report, five (5) audit recommendations have been marked as "Completed/Implemented" (see Attachment 2).
A brief high-level summary about the efforts made by staff to address pending recommendations for a given audit based on the detailed updates provided by recommendation owners in Attachment 2 are provided below.
* 2020 SAFE, CLEAN WATER PROGRAM GRANT MANAGEMENT AUDIT (completed):
On September 2, 2020, TAP International, Inc., along with subconsultants Greta...
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