State Auditor Review - Kristen Fancher

3. Get email
notification in the
spring of the
calendar year that
the GCD has been
selected
- SAO will ask for
many documents to
prove compliance
with the items
selected for review
- Sometimes there
will be discussion
about sufficiency of
proof or
interpretations of
statute
SAO will submit
recommendations
to GCD and
provide a deadline
for response from
GCD management.
The GCD
responses are
included in the
final report.
Final report released
usually later in the
same year as the audit
occurred
- 2020 GCD audit
report released
November 2021
Note: Some variation to this over the years, but generally this is how it is most commonly done from a high-level
perspective

4. Audit
36.153
Bonds
36.055(c) and 36.057(d)
Holding Board
meetings
36.064
Policies
36.061(a)
Rules implement Ch.
36 provisions
36.101; multiple
provisions in Ch. 36
Participating in joint
planning
36.108(c)
Annual budget
36.154
Bank depository and
check signature
requirements
36.155(a)-(b)
Payments and
Reimbursements to
Board members
36.060
Management Plan
36.1071

5. Efficient use of
groundwater
Waste of groundwater Subsidence
Conjunctive surface
water management
issues
Natural resource issues Drought conditions
Conservation, recharge,
rainwater harvesting,
precip. Enhancement,
or brush control
Desired Future
Conditions