FROM: James D. Herberg, General Manager
Originator: Lorenzo Tyner, Assistant General Manager
SUBJECT:
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ORANGE COUNTY SANITATION DISTRICT COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) FOR THE YEAR END JUNE 30, 2019
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GENERAL MANAGER'S RECOMMENDATION
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RECOMMENDATION:
Receive and file the Orange County Sanitation District’s Comprehensive Annual Financial Report for the year ended June 30, 2019, prepared by staff and audited by Macias Gini & O’Connell LLP (MGO), Certified Public Accountants, along with the following reports prepared by MGO:
1. Report to the Board of Directors; and
2. Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Worksheets.
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BACKGROUND
The CAFR for the year ended June 30, 2019 is enclosed for the Committee’s consideration. Included within the report are the Orange County Sanitation District’s financial statements for the year ended June 30, 2019, along with the Independent Auditor’s Report that includes the unmodified opinion.
RELEVANT STANDARDS
• Produce appropriate financial reporting - annual financial report & audit letter
ATTACHMENT
The following attachment(s) are included in hard copy and may also be viewed on-line at the OCSD website (www.ocsd.com) with the complete agenda package:
• Report to the Board of Directors
• Independent Accountant's Report on Applying Agreed-Upon Procedures Related to Appropriations Limit Calculation
• Comprehensive Annual Financial Report for the Year Ended June 30, 2019 (separately bound document)
• Single Audit Reports
• PowerPoint Presentations Administration Committee 11/13/2019