Purpose of Audit

The purpose of our audit was to evaluate the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015.

Background

The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000.

Key Findings

• Board meeting minutes were not transparent, as motions were not always clearly stated or titled.
• The Board did not ensure that certain contract agreements were approved in a timely manner.

Key Recommendations

• Ensure that meeting minutes provide a clear record of Board actions, key decisions and the rationale for those decisions, as appropriate.
• Approve contractual agreements before they are signed and dated.