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HomeMy WebLinkAbout1999-01-05; City Council; 14999 Exhibit 3; INDEPENDENT AUDITORS' REPORT ON AGREED-UPON PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETSCERTIFIED PUBLIC ACCOI 1100hIAlN STR IRVINE, CALK (9d Fax (91 ' CONFWD- 48 14Jw? vs/ lq7 9 '' - ' %XSSOCBTES. A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS LIL.p. BH6iT2 FA a7 Honorable Members of City Council City of Carlsbad, California wlendent Auditors' Report on Agreed-UDon Procedures Applied to Appromiations Limit Worksheets We have applied the procedures enumerated below to the appropriations limit worl prepared by the City of Carlsbad (City), California for the year ended June 30, 1998. procedures, which were agreed to by the City and the League of California Cities (as presei the League publication entitled Article XInB Appropriations Limitation Uniform Guid were performed solely to assist the City in meeting the requirements of Section 1.5 of i XIIIB of the California C'onstitution. This engagement to apply agreed-upon procedures was performed in accordance with star established by the American Institute of Certified Public Accountants. The sufficiency procedures is solely the responsibility of the specified users of the report. Consequentl make no representation regarding the sufficiency of the procedures described below either f; 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 a adjustment factors included in those worksheets to the limit and annd adjust factors that were adopted by resolution of the City Council. We also compare population and inflation options included in the aforementioned worksheets to i that were selec ted 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 1 and found that it agreed to worksheets prepared by the City and to informa provided by the State Department of Finance. Results: No exceptions were noted as a result of our procedures. MEMBERS 01: AICPA AND CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS MEMBER OF AMERICAN IhSTlTUTE OF CERTIFIED PUBLIC KCOUNTANTS PRIVATE COMPANIES PRACTICE SECTION LA 4’ Honorable Members of City Council City of Carisbad, California Page Two 4. We compared the amount of the prior year appropriations limit presented worksheets to the amount adopted by the City Council for the prior year. ResuIts: 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 1 expression of an opinion on the worksheets referred to above. Accordingly, we do not e> such an opinion. Had we performed additional procedures, other matters might have come 1 attention that would havr: been reported to you. No procedures, have been performed respect to the determina!ian of the appropriation limit for the base year, as defined by the LC publication entitled Article) XIIIB Appropriations Limitation Uniform Guidelines. This report is intended soIeIy for the use of the City and should not be used by those who not agreed to the procedures and taken responsibility for the sufficiency of the procedure their purposes. However., this report is a matter of public record and its distribution ik limited. &4d/&we++ ALA September 25, 1998