To: Board of Supervisors
From: Auditor-Controller
Agenda Section: Time Certain Matter
Vote Requirement: Majority
SUBJECT:
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10:00 AM - Presentation of Fiscal Year 2022-23 Audit Reports
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Receive and file the attached audit reports prepared by CliftonLarsonAllen, LLP regarding the single audit and financial statements of the County of Humboldt for fiscal year 2022-23.
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STRATEGIC PLAN:
The recommended actions support the following areas of the Board of Supervisors’ Strategic Plan:
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
CliftonLarsonAllen, LLP has completed the audit of the financial statements of the County of Humboldt for fiscal year 2022-23. The attached audit reports include the financial statements, single audit, governance communication letter and management letter. Copies of the attached audit reports will be distributed to the appropriate state and federal agencies in compliance with the Federal Single Audit Act and the California State Controller’s Office mandates. CliftonLarsonAllen, LLP’s principal auditor, Brianne Wiese, will present the report to the Board and be available to answer any questions.
The single audit report schedule of findings includes two financial statement findings regarding “Material Weakness in Internal Control over Financial Reporting.” Both findings were repeat findings from prior fiscal years. The Auditor-Controller’s Office continues to make improvements to the county’s accounting systems with the goal of eliminating all findings.
SOURCE OF FUNDING:
General Fund
FINANCIAL IMPACT:
There are no direct costs associated with receiving and filing the attached audit reports.
STAFFING IMPACT:
Receiving and filing the attached audit reports will not impact current staffing levels.
OTHER AGENCY INVOLVEMENT:
All state and federal agencies that require the single audit.
ALTERNATIVES TO STAFF RECOMMENDATIONS:
Board discretion.
ATTACHMENTS:
1. 2023 Humboldt County Financial Statements
2. 2023 Humboldt County Single Audit
3. Governance Letter
4. Management Letter
PREVIOUS ACTION/REFERRAL:
Meeting of: None
File No.: None