Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Frank Billingsley, Economic Development Director From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up of Audit of Community Redevelopment Agency Tax Increment Revenue and Downtown Development Board One Mill Tax Revenue (Report No. 06-16) Date: July 26, 2006 Attached is a summary of the status of recommendations as determined from our follow-up review of Audit of Community Redevelopment Agency Tax Increment Revenue and Downtown Development Board One Mill Tax Revenue (Report No. 05-24), issued September 26, 2005. Our review procedures consisted of staff inquiries and a review of the status of the recommendations provided by management of the responsible agencies. Our follow-up was made in accordance with generally accepted government auditing standards, except that we did not perform substantial tests of evidence supporting the replies from the officials responsible for resolving audit findings and recommendations. Two of the five recommendations in the original report were implemented and three others are partially implemented. The recommendations that are partially implemented regard the CRA and DDB districts’ boundaries, which have recently been verified by City Survey staff. CRA staff stated that boundary and associated parcel exceptions will be discussed with Orange County within the current fiscal year, when a suitable ...