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CONEJO RECREATION AND PARK DISTRICT AND THE MOUNTAINS
<br />RECREATIONAND CONSERVATION AUTHORITY
<br />PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
<br />Firm qualifications and experience (continued)
<br />External quality control review
<br />As a member of the AICPA Private Companies Practice Section, our firm has participated in "Peer Review"
<br />since 1993 and has been examined every three years since that date. Participation in this program ensures
<br />that all of our engagements meet the standards of the AICPA, the Yellow Book and the California State
<br />Board of Accountancy. Throughout our participation in this program, the firm has received pass ratings
<br />from the peer reviewers. The latest review below included reviews of specific governmental entities.
<br />During the current review, an
<br />independent firm reviewed our policies
<br />and procedures and then inspected a
<br />representative sample of engagement
<br />workpapers and reports, including
<br />governmental entities and
<br />engagements subject to the Uniform
<br />Guidance. For the year ended
<br />November 30, 2017, our firm received
<br />a rating of pass which indicates our
<br />auditing practice is suitably designed
<br />and complied with to provide
<br />reasonable assurance of performing
<br />and reporting in conformity with
<br />applicable standards. The results
<br />provided confirmation that the custom
<br />audit approach and procedures we use
<br />are technically sound and in compliance
<br />with applicable standards.
<br />The firm is not aware of any federal or
<br />state desk reviews or field reviews of its
<br />audits during the last three years.
<br />Disciplinary action
<br />The firm has never had any disciplinary
<br />action taken or pending against it with
<br />state regulatory bodies or professional
<br />organizations, nor has it ever had any
<br />pending or settled litigation, civil or
<br />criminal investigations.
<br />Grant Bennett Associates
<br />Report on the firm s System of Quality Con Vol
<br />PA&; IS, 20,18
<br />To tri, Partners of Rcgens, Ard"Wo, Nblody & Stolt LLP and aha Pert R� CQMnv tee of the Cahloma
<br />501ee, of LPA-:
<br />We hart mwd 1nr;ydefn of mralmy cantrol for the accounbrsq and guild ng pracLCe of RoOets. Ander
<br />Mdooy & Scut LLP irw fami a effect for the year ended November 30. Mr. Ov Peet review wn
<br />corhducted in atcc:dance wtth the SUntlards for Peffarmm0 Arhd PeWtinp ar Peef Pr es: euAWhdhed by the
<br />Peer Resiew Sara of the American In,btute of Certified Public Accourttwt 4SWidard
<br />A;ummant of the rratule, objecave'.. gape, larn UocG at and rhe Procedure'. PedontR4 in a Sy.'Rm Rr,h a;
<br />de:cnbed In the RWdafd- Only tH food At w 4Kp44f Pt`san•nary. Sthe ;urnrnary also L SXW, an
<br />nplanabon of how engagemnhn Identified L' not pl!ftn xd a teport[d rn Confanirty with aPPk*k
<br />pfoferdal :tandwd: d any, are r�aloated % a peer rr+fewer to decermne a peer rrfkw ratug.
<br />Firms R"PeinsibWy
<br />The firm i; rr.po W fat de;+pnaq a ;y;temof qualify Cattiat and tOrnliny g with rt to P10"de the fem with
<br />rtCWlatAe D;;UrdtKe Of petiamahq and repatirg xt tafdmm ,mtT apptxaMa Pfafcsand
<br />_all all
<br />nhatetwt re.PeCLI. Tne rum t; wt o tespohside tm nMuaNg acaon; to Prampttr tefntdate enyape t
<br />deemed a. not Wformrd or tepcfted a conformcv 1w,lh prole;'.lahal mndard . -hben appropriate, and tar
<br />remedabrg wYaapC,".C_ in k $'dem of qua%! <onto], d any
<br />Pacr Ranrww '% Responsibility
<br />out to;ffbn%rb:rty a to erpress an operon an die dvNgn of the system 04"ti- EOntiat and the hrm;
<br />complranae d> "kh bated on ov rnhrw.
<br />Required Selections and Comiderations
<br />Enyapemernt selected fu mow vKWded e,9Wem C peffamed Uhder Comment Audrmhp 5'.9noo ds,
<br />noodeg a compaathct audt W*f the Salple Audi Act and an AWK of An employee bereft Plan
<br />A: a aft of ala Peet rttiuw, we c daned renew; ba rrqulatpry "V WCC a: CWnmrrfncated by the IPM, if
<br />applKabtr, in deterrndlthq the node and erterht of our pitmedwez
<br />Opinion
<br />In ora op%mon, the ,Vim of quality control far the atcounonP and aWAnq pfacLte of Roper, Anderton
<br />Malodr, & Scotl. LLP in effect for the ivar ende0 Nprombef 30, 2017 ha; been aataW drspnhed and complied
<br />with m Prwute tlse firm w,tlh reroesabie aewaaae of PedOr"rg And reporting in confaaYy wrtn vpwAt"
<br />prole``.;drakl a ria&&. in all nNtedal reVeM firnr can rKet;p a "trig of pass. Pau wlfn df.UmrKyjwsl or fart.
<br />Pa"Andasorr, L1466y A, SCOM UP fib: fx oed a Petr miew ramg of Pas.
<br />GRANT5EW 0T ASSOCIATES
<br />A PROFESSIONAL CORPORATION
<br />Cerbheb PWK Actauttaft
<br />®
<br />Our firm does not have a record of substandard work.
<br />W5 nAae..ao. Ste 230 P.O. &>+ 22i096
<br />SacfaneAV.. C -A 95815 I11 167117
<br />916,922-5109 FAX 9lb,6313200 i3hf-7,. 3;3
<br />In addition to the external quality control review, our firm performs in-house peer reviews over our audit
<br />and attest engagements annually.
<br />Equal Opportunity Employer
<br />Our firm is an equal opportunity employer and is committed to providing employment opportunities to all
<br />qualified persons regardless of race, color, sex, religion, national origin or handicap. Our staff represents
<br />a wide range of cultures and ethnic backgrounds. We provide opportunities for advancement for all staff
<br />based on ability, skill and desire to advance.
<br />., AICPA
<br />GAQC Member —4—
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