On the eve of key votes in San Jose and Los Angeles, Gov. Jerry Brown’s $17 billion proposal to build two massive tunnels through the Delta to make it easier to move water from north to south was hit with another setback Thursday as a state audit found it was suffering from “significant cost increases and delays.” The 91-page report from California’s state auditor, Elaine Howle, also said the state Department of Water Resources “has not completed either an economic or financial analysis to demonstrate the financial viability” of the project, which the Brown administration calls the California WaterFix.