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Reconstructed agenda items • Rebuilt from agenda text because source-provided agenda items were unavailable.
1
Roll Call. 1.1.
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TIME OPEN FOR PUBLIC COMMENT ON ANY ITEM NOT ON THE AGENDA. 2. Notice to the public: Members of the public who wish to address the Board/Committee on matters not listed on the agenda may do so by completing a Speaker Card and submitting it to the Clerk, or by...
1.1
Roll Call.
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Committee members in attendance were: District 2 Director and Vice Chairperson Shiloh Ballard, and District 4 Director Jim Beall, Chairperson presiding, constituting a quorum of the Committee. District 6 Director Tony Estremera arrived as noted below. Staff me...
10
Committee Evaluation of Auditor Performance – The Committee shall evaluate the performance of the Independent Auditor and any other Auditor retained by the Board.
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The Committee may make a recommendation to the Board to discharge Attachment 1 Page 6 of 15 39 7 April 22, 20252026 such Independent Auditors or other Auditors where they are not adequately fulfilling their contracted duties. 10.
10.904
Not applicable N/A $ - $ 21,106,967 Total for ALN 10.904 - 21,106,967 Federal Emergency Management Agency (FEMA) Disaster Grants - Public Assistance (Presidentially Declared Disasters) Direct Assistance: FEMA-4683-DR-CA, CAT A2_NEW_100%
Preparation and Attendance – Committee members are obligated to prepare for and participate in Committee meetings. 11.
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12
Conflicts of Interest – It is the responsibility of Committee members to disclose any conflict of interest or appearance of a conflict of interest to the Committee regarding any matters coming before or considered by the Committee. ARTICLE
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IV – MEETINGS
15.504
R25AC00103 N/A - 2,587 Total for ALN 15.504 - 2,587 Total Non-Major Programs - 681,068 $ - $ 58,804,432 Attachment 1 Page 9 of 16 23
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Santa Clara Valley Water District Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2025 8 NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal award activity of Sant...
2
TIME OPEN FOR PUBLIC COMMENT ON ANY ITEM NOT ON THE AGENDA: Chairperson Beall declared time open for public comment on any item not on the agenda.
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There was no one present who wished to speak.
2024
Attachment 1 Page 15 of 16 29
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Recommendation: A. Discuss Proposed Updates to the Board Audit Committee Audit Charter; and B. Provide Further Direction as Needed. SUMMARY : The Board Audit Committee (BAC) was established to assist the Board of Directors (Board), cons...
www.vasquez.cpa 655 N Central Avenue, Suite 1550 • Glendale, California 91203-1437 • +1.213.873.1700 Attachment 1 Page 16 of 16 30 Santa Clara Valley Water District File No.: 26-0233 Agenda Date: 3/18/2026 Item No.: 4.2. COMMITTEE AGENDA MEMORANDUM Board Audit...
2025
Darin Taylor, 408-630-3068 Manager: Attachment 1: Single Audit Report Attachments: Discuss Proposed Updates to the Board Audit Committee Audit Charter and Provide Further Direction as Needed. 26-0233 4.2.
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Recommendation: Darin Taylor, 408-630-3068 Manager: Attachment 1: Single Audit Report Attachments: Discuss Proposed Updates to the Board Audit Committee Audit Charter and Provide Further Direction as Needed. 26-0233 4.2. A. Discuss Prop...
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2026
Chairperson Beall adjourned the meeting at 2:21 p.m.
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The next regular meeting was scheduled to occur at 1:00 p.m. on March 18,
3
Approval of February 18, 2026, Board Audit Committee Minutes. 26-0280 3.1.
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4
Receive and Discuss the Single Audit Report for Fiscal Year (FY) Ending June 30, 2025. 26-0166 4.1.
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Receive and discuss the Single Audit Report for FY ending June 30,
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5
This is an opportunity for the Clerk to review and obtain clarification on any formally moved, seconded, and approved requests and recommendations made by the Committee during the meeting.
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ADJOURN:
6
Adjourn. The Next Regular Meeting is Scheduled at 1:00 p.m., on April 15, 2026. 6.1.
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Recommendation: ..Recommendation Approve the minutes. SUMMARY : In accordance with the Ralph
March 18, 2026 Page 4 of 4 5 Santa Clara Valley Water District File No.: 26-0280 Agenda Date: 3/18/2026 Item No.: 3.1. COMMITTEE AGENDA MEMORANDUM Board Audit Committee Government Code § 84308 Applies: Yes ☐ No ☒ (If “YES” Complete Attachment A - Gov. Code § 8...
66.958
Water Infrastructure Finance and Innovation (WIFIA) Loans Dollar threshold used to distinguish between Type A and Type B programs $1,764,133 Auditee qualified as a low-risk auditee? No Attachment 1 Page 12 of 16 26
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Santa Clara Valley Water District Schedule of Findings and Questioned Costs Year Ended June 30, 2025 11 Section II – Financial Statement Findings There were no financial statement findings for the fiscal year ended June 30,
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7
Steve Peters, Enrique De Anda, and Luz Penilla were available to answer questions.
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Recommendation: A. Receive a status update on the implementation of audit recommendations; and; Attachment 1 Page 2 of 5 8 For full meeting record, please review meeting videos at: https://www.valleywater.org/how-we-operate/committees/b...
Public Comments: None. The Committee received and discussed the information, took no formal action, and noted the following: • The Committee inquired whether projects were proceeding on schedule and noted that any adjustments would be submitted to the full Boa...
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8
The Committee shall serve to reinforce the wholeness of the Board’s job and shall never interfere with delegation from the Board to the Board Appointed Officers.
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9
Selection of Independent Auditor - The Independent Auditor will be required to adhere to the District’s standard procurement process.
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Where a selection panel is created to review Independent Auditor submissions and/or engage in interviews, one member of the Committee may sit on the selection panel. The Committee member who participates in the selection panel may not interact directly with th...
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97.036
Disaster Grants - Public Assistance (Presidentially Declared Disasters)
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1.a
Verifying that programs, services, and operations are working based upon the Committee’s understanding;
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2.a
Financial audits – Valley Water hires an outside independent audit firm to perform Valley Water’s financial statement audit;
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2.b
Internal audits – Internal audits (aka, Management Audits) review the environment, information, and activities that are designed to provide proper accountability over Valley Water operations;
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1.b
Assuring efficiency and effectiveness;
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C
Discuss timing of the next update.
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Anthony Mendiola reviewed the information on this item, per the attached Committee Agenda Memo, and reviewed the information contained in Attachments 1 and
D
Assessing future risks facing Valley Water;
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2.e
Desk reviews – Small and quick assessments of limited size or duration for the purpose of determining if a full performance audit is needed.
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Board approval is not required for Desk reviews, however the Committee shall, as soon as is practicable, provide the Board with notice following the Committee’s approval to initiate any Desk review;
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1.e
Assessing the progress of prior audit recommendations;
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2.f
Follow up audits – Audits evaluating to what extent prior audit recommendations have been implemented.
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Follow up audits may also assess other actions taken to respond to or prevent the occurrence of problems;
1.f
Identifying any impact that changes in Valley Water operations have had on financial performance and service delivery;
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2.g
Best practice reviews – Audits which compare current Valley Water operations to best practices.
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1.g
Identifying leading practices;
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2.h
Program audits – Program audits are conducted to evaluate whether a particular Valley Water program is effectively accomplishing its goals and are mandated pursuant to state or federal statute or regulation, ordinance, resolution, ballot
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measure, grant requirement, or contractual requirement. Program audits are unique in that they are mandated by program requirements, not directed by management or the Board. Program audits fall within the responsibility of Valley Water management except when s...
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1.h
Assessing regulatory compliance;
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I
Developing policy options; and
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1.j
Assessing the accuracy of financial information reported by Valley Water.
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M
Brown Act.
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To maximize public safety while still maintaining transparency and public access, members of the public have an option to participate by teleconference/video conference or attend in-person. To observe and participate in the meeting by teleconference/video conf...
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