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2025-049 Mendocino County

Audit Scope and Objectives

This audit is mandated by Government Code section 8546.11(a), which requires the State Auditor to conduct an audit of Mendocino County. The State Auditor has developed the following objectives to guide the performance of this audit. Consistent with generally accepted government auditing standards, the State Auditor may refine or adjust these objectives as work is performed if he determines such changes are necessary.

  1. Review and evaluate the laws, rules, and regulations significant to the audit objectives.
  2. Evaluate the county’s overall financial management by analyzing financial trends since at least fiscal year 2020-21, reviewing the timeliness of financial reporting, and assessing indicators of financial health.
  3. Assess the strength of the county’s controls over waste, fraud, and abuse of public funds.
  4. Determine whether there were significant errors in the administration of the 2024 elections. If so, determine the magnitude and cause of the errors, the steps the county took to address the errors during the election, and any steps the county has taken since the election to avoid similar errors. Assess the adequacy of the county’s corrective actions and the risk that future election errors will occur.
  5. Evaluate how well the county’s contracting and procurement processes align with legal requirements and best practices, ensure the county obtains services and goods at the best value or price, and protect the county’s interests.
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