File #: 21-263    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 2/24/2021 In control: Auditor-Controller
On agenda: 3/2/2021 Final action: 3/2/2021
Title: 1:30 p.m. - Presentation of Fiscal Year 2018-2019 Audit Reports
Attachments: 1. Staff Report, 2. 2019 Humboldt County Audited Financial Statements - Signed, 3. 2019 Humboldt Single Audit - Signed, 4. 2019 Humboldt Governance Letter - Signed, 5. 2019 Humboldt Management Letter - Signed, 6. HumCo CAP 9-30-20, 7. 2020 Humboldt County Engagement Letter, 8. 2020 Humboldt PFC engagement ltr, 9. Signed PFC Letter.pdf, 10. Signed Humboldt County Engagement Letter.pdf
Previous Action/Referral: 22-1238

To: Board of Supervisors

From: Auditor-Controller

Agenda Section: Time Certain Matter

SUBJECT:
title
1:30 p.m. - Presentation of Fiscal Year 2018-2019 Audit Reports
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Receive and file the audit reports prepared by CliftonLarsonAllen LLP, regarding the financial statements of the County of Humboldt for the fiscal year ended June 30, 2019;
2. Receive and file the Corrective Action Plan on behalf of the County of Humboldt as a response to the findings identified in the Single Audit report for the fiscal year ended June 30, 2019; and
3. Approve and authorize the Chair of the Board, the Auditor-Controller, and the Aviation Director to execute the engagement letters regarding the provision of external audit services for fiscal year 2019-20.

Body
SOURCE OF FUNDING:
General Fund

DISCUSSION:
Regarding Recommendations #1 and #2: CliftonLarsonAllen LLP completed its audit of the
financial statements of the County of Humboldt for the year ended June 30, 2019 and issued its reports dated September 25, 2020. Those reports were published by our auditors on October 1, 2020 and include the "Financial Statements", the "Single Audit and Passenger Facility Charge Report", the "Governance Communication Letter", and the "Management Report". The reports were provided to your Board and were published for the public's review on the County's website on October 2, 2020. Copies of the "Financial Statements" and the "Single Audit and Passenger Facility Charge Report" have already been distributed to the appropriate state and federal agencies in compliance with the Federal Single Audit Act and the California (CA) State Controller's Office mandates.

The audit firm's principal auditor, Rich Gonzalez, Certified Public Accountant (CPA), has been invited to attend this meeting to present these reports to your Board and answer any potential questions your Board may have of him. The Auditor-Controller will...

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