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Accept the Auditor-Controller's Audit Division's Internal Control Review of the Williamson Act Program
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors accept the Internal Control Review of the Williamson Act Program.
SUMMARY AND DISCUSSION:
Pursuant to the ACO Internal Audit Division's FY2024/25 Audit Plan, the ACO completed the internal control review of the Williamson Act Program. The review was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing as developed by the Institute of Internal Auditors.
The review had three objectives: (1) determine if the policies and procedures for monitoring the Williamson Act program are in compliance with state law, (2) determine if the policies and procedures are being followed, and (3) to provide a comparison with the monitoring practices of other counties.
The Williamson Act encourages agricultural and open space land use by reducing property tax assessments of enrolled landowners. Private property owners within an agricultural preserve may sign voluntary contracts with the county to restrict their land usage in exchange for the reduced property tax assessment. These contracts are for ten years and automatically renew each year. The contract may be exited using one of three processes: (1) nonrenewal, which allows the contract to lapse; (2) cancellation, which includes a fee for early termination; or (3) rescission, which requires agreement from both parties to restrict use of other land of equal or greater value.
The ACO collected information about the program through interviews with County staff and a review of existing policies and procedures. The ACO also conducted a survey of other California counties and interviewed staff of other counties to understand the monitoring practices of others.
The ...
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