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File #: 19-0322    Version: 1
Type: Agenda Item Status: Approved
File created: 2/21/2019 In control: Board of Supervisors
On agenda: 4/9/2019 Final action: 4/9/2019
Title: Health and Human Services Agency recommending the Board: 1) Receive and file the California Tahoe Emergency Services Operations Authority’s Financial Audit Reports for Fiscal Year 2015-16; and 2) Receive and file the California Tahoe Emergency Services Operations Authority’s Financial Audit Reports for Fiscal Year 2016-17. FUNDING: Fee-for-service and local tax revenue to County Service Area No. 3.
Attachments: 1. A - CSA3 Audit Letter 2016-17 4/9/19, 2. B - Audit Response Letter 4/9/19, 3. C - CSA3 Audit rpt 2015-16 4/9/49, 4. D - Audit Response Letter 2015-16 4/9/19
Related files: 11-0758
Title
Health and Human Services Agency recommending the Board:
1) Receive and file the California Tahoe Emergency Services Operations Authority’s Financial Audit Reports for Fiscal Year 2015-16; and
2) Receive and file the California Tahoe Emergency Services Operations Authority’s Financial Audit Reports for Fiscal Year 2016-17.

FUNDING: Fee-for-service and local tax revenue to County Service Area No. 3.
Body
DISCUSSION / BACKGROUND:
California Tahoe Emergency Services Operations Authority (CalTahoe) was organized under the laws of the State of California on January 24, 2001 and began operations on September 1, 2001. CalTahoe is a joint powers agency (JPA) entity, in accordance with California Government Code Sections 6500 - 6539.3, between the City of South Lake Tahoe Fire Department, and the Lake Valley Fire Protection District.

The County contracts for ambulance transportation with CalTahoe via Agreement 164-S1211. As a requirement of the contract, CalTahoe must submit annual audit reports to the County for review. The Financial Audit Report(s) for FY 2015-16 and 2016-17 are complete and are being provided to the Board for receipt and filing.

As part of the audit requirements, the auditor considers CalTahoe’s internal control over financial reporting as a basis for designing their audit procedures. During their review, the auditor identified a deficiency in internal control that they consider to be a material weakness that allows a reasonable possibility that a material misstatement in the financial statements would not be prevented, or detected and corrected, on a timely basis.

2015-16 AUDIT:
Findings - Summary Schedule of Fiscal Year 2015-16 Audit Findings:

Finding 2016-001:
A number of audit adjustments were necessary to properly report CalTahoe’s financial activity in accordance with generally accepted accounting principles (GAAP), which is an indication of missing internal controls over financial reporting.

CalTahoe Management Respons...

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