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PARTNERS
<br />RONALD A LEVY, CPA
<br />CRAIG A HARTZHEIM, CPA
<br />HADLEY Y HUI, CPA
<br />ALEXANDER C HOM, CPA
<br />ADAM V GUISE, CPA
<br />TRAVIS 3 HOLE, CPA
<br />To the Hoard of D i rectors of
<br />the Conejo Recreation and Park District
<br />Thousand Oaks, California
<br />Report on Financial Statements
<br />MOSS, LEVY & HARTLHEIM LLP
<br />CERTIFIED PUBLIC ACCOUNTANTS
<br />COMMERCIAL ACCOUNTING & TAX SERVICES
<br />433 N. CAMDEN DRIVE, SUITE 780
<br />BEVERLY HILLS, CA 90210
<br />TEL; 310,278.2745
<br />FAX: 310.670.1689
<br />www.mfhcpas.com
<br />INDEPENDENT AUDITOR'S REPORT
<br />GOVERNMENTALAUDl7 SERVICES
<br />5900 HANNUM, SUITE E
<br />CULVER CITY, CA 90230
<br />TEL: 310.$70.2746
<br />FAX: 810.870.1584
<br />www.mlhcpas.com
<br />We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate
<br />remaining fund information of the Conejo Recreation and Park District (the "District"), as of and for the fiscal year ended lune
<br />30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as
<br />listed in the table of contents.
<br />Management's Responsibility for the Financial Statements
<br />Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting
<br />principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of
<br />internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,
<br />whether due to fraud or error.
<br />Auditor's Responsibility
<br />our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of
<br />the Conejo Open Space Conservation Agency ("COSCA"), which represents 21.84 percent, 25.64 percent, and 0.1 percent,
<br />respectively, of the assets, net position, and net revenues of the District. Those statements were audited by other auditors wbose
<br />report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Investment in Joint Venture
<br />for COSCA, is based solely on the report of the other auditors. We conducted our audit in accordance with auditing standards
<br />generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing
<br />Standards, issued by the Comptroller General of the Unites States. Those standards require that we plan and perform the audit to
<br />obtain reasonable assurance about whether the financial statements are free of material misstatement.
<br />An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The
<br />procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial
<br />statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the
<br />District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the
<br />circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,
<br />we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the
<br />reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the
<br />financial statements.
<br />We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
<br />Opinions
<br />In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all
<br />material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund
<br />information of the District as of June 30, 2018, and the respective changes in financial position for the fiscal year then ended in
<br />accordance with accounting principles generally accepted in the United States of America.
<br />I
<br />OFFICES: BMRLY HILLS • CULVER CITY • SANTA MARIA
<br />MEMBER AMERICAN INSTITUTE OF C.P.A.'S • CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS • CALIFORNW ASSOCIATION OF SCHOOL BUSINESS OFFICIALS
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