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BOE audit reports: Kern supplemental review finds four recommendations not fully implemented; Alpine audit notes three recommendations
Summary
Holly Cooper reported on assessment practice surveys: Kern County's supplemental audit reviewed 10 prior recommendations (six implemented, four not fully implemented); Alpine County's compliance audit found no administrative or real-property recommendations but issued three recommendations for personal property and fixtures.
Holly Cooper, chief of the assessment practices survey division, presented final survey reports issued during 2025 and explained the division’s audit processes.
Cooper said Kern County received a supplemental audit that reviewed implementation of 10 prior recommendations: six were properly implemented or not repeated, and four had not been fully implemented. The findings in Kern included failures to…
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