HomeMy WebLinkAbout1998-01-13; City Council; 14518 Exhibit 4; INDEPENDENT AUDITORS' REPORT ON AGREED-UPON PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETSf -4%- p J;/ lvi[g
CERTIFIED PUBLIC ACCOUF Fii) 27 CONRAD
11 00 MAIN STREE
IRVINE, CALIFORP
(71 4) ~SSOCIATES. A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS L.L.R
Honorable Members of City Council
City of Carlsbad, California
Independent Auditors' Report on Agreed-Upon Procedures
Applied to Appropriations Limit Worksheets
We have applied the procedures enumerated below to the appropriations limit worksh
prepared by the City of Carlsbad (City), California for the year ended June 30, 1997. TI
procedures, which were agreed to by the City and the League of California Cities (as presente
the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelii
were performed solely to assist the City in meeting the requirements of Section 1.5 of Art
XIIIB of the California Constitution.
This engagement to apply agreed-upon procedures was performed in accordance with standa
established by the American Institute of Certified Public Accountants. The sufficiency of
procedures is solely the responsibility of the specified users of the report. Consequently,
make no representation regarding the sufficiency of the procedures described below either for
purpose for which this report has been requested or for any other purpose.
The procedures performed and the results of those procedures were as follows:
1. We obtained the worksheets referred to above and compared the limit and am
adjustment factors included in those worksheets to the limit and annual adjustm
factors that were adopted by resolution of the City Council. We also compared
population and inflation options included in the aforementioned worksheets to thc
that were selected by a recorded vote of the City Council.
Results: No exceptions were noted as a result of our procedures.
2. We recalculated the mathematical computations reflected in the City worksheets.
Results: No exceptions were noted as a result of our procedures.
3. We compared the current year information used to determine the current year lir
and found that it agreed to worksheets prepared by the City and to informati
provided by the State Department of Finance.
Results: No exceptions were noted as a result of our procedures.
MEMBERS OF AlCPA AND CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRIVATE COMPANIES PRACTICE SECTION
4-3
Honorable Members of City Council
City of Carlsbad, California
Page Two
4. We compared the amount of the prior year appropriations limit presented in
worksheets to the amount adopted by the City Council for the prior year.
Results: No exceptions were noted as a result of our procedures.
We were not engaged to, and did not, perform an audit, the objective of which would be
expression of an opinion on the worksheets referred to above. Accordingly, we do not expr
such an opinion. Had we performed additional procedures, other matters might have come to t
attention that would have been reported to you. No procedures, have been performed u
respect to the determination of the appropriation limit for the base year, as defined by the Leag
publication entitled Article XIIB Appropriations Limitation Uniform Guidelines.
This report is intended solely for the use of the City and should not be used by those who ha
not agreed to the procedures and taken responsibility for the sufficiency of the procedures .
their purposes. However, this report is a matter of public record and its distribution is I
limited. A&!d+?LS&?& G.&p
October 3, 1997