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File #: 24-800    Version: 1 Name: Receive the audit report of the First 5 Solano Children and Families Commission for the fiscal year ended June 30, 20234
Type: Report Status: Consent Calendar
In control: First 5 Solano
On agenda: 11/5/2024 Final action: 11/5/2024
Title: Receive the audit report of the First 5 Solano Children and Families Commission for the fiscal year ended June 30, 2024
District: All
Attachments: 1. A - Audit
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Receive the audit report of the First 5 Solano Children and Families Commission for the fiscal year ended June 30, 2024

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Published Notice Required? Yes ___ No _X _
Public Hearing Required? Yes ___ No _ X_

DEPARTMENTAL RECOMMENDATION:

First 5 Solano recommends the Board of Supervisors receive the audit report of the First 5 Solano Children and Families Commission for the fiscal year ended June 30, 2024.

SUMMARY/DISCUSSION:

In accordance with Health & Safety Code Section 130150, First 5 Solano is required to conduct an annual audit of its functions and receive its audit report for the preceding fiscal year. The report must be filed with both the State Controller's Office and First 5 California for inclusion in the State Commission's consolidated report by November 1, 2024. The report has been filed in accordance.

First 5 Solano contracted with Eide Bailey to conduct the Commission's audit. The fiscal year 2023/24 Financial and Compliance Audit was conducted in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in the Government Auditing Standards, issued by the Comptroller General of the United States, and state requirements contained in the Standards and Procedures for Audits of Local Entities Administering the California Children and Families Act.

As a result of the audit, three required reports were issued:
* The Independent Auditor's Report contains an unmodified opinion (a "clean" opinion). An unmodified opinion indicates the financial statements are presented fairly in accordance with accounting principles generally accepted in the United States of America.
* The Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters did disclose one finding of noncompliance 2024-001.
* The Independent Auditor's Report on State Compliance did not disclose any instances of noncompliance.

As a ...

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