Irrigation districts: Imperial Irrigation District: electricity: assessment and inventory of assets.

Existing law requires the California State Auditor to conduct financial and performance audits as directed by statute. Existing law authorizes the California State Auditor to conduct these audits of any state agency, any local governmental agency, including any city, county, and school or special district, or any publicly created entity. Existing law affirms that irrigation districts are state agencies formed and existing for governmental purposes. Existing law authorizes an irrigation district to sell, dispose of, and distribute electricity for use outside of the district's boundaries. This bill would require the California State Auditor's Office to conduct a comprehensive assessment and inventory of the Imperial Irrigation District's assets related to its distribution of electricity, as provided. The bill would require the California State Auditor, on or before September 30, 2025, to submit the assessment and inventory to the Legislature, as provided.