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ROGERS, ANDERSON, MALODY & SCOTT, LLP
<br />CERTIFIED PUBLIC ACCOUV-,JTANTS, SINCE 19.18
<br />735 E. Carnegie Dr. Suite 100
<br />San Bernardino, CA 92408
<br />909 889 0871 T
<br />909 889 5361 F
<br />rat'nscPa., net December 10, 2020
<br />PARTNERS
<br />Briz,mcia L Odle, QFIA, MS]"
<br />Iey-ry R Shea'CPA
<br />To the Board of Directors
<br />&,:,oft W. Mm
<br />alo, CPA, CGMA
<br />Conejo Recreation and Park District
<br />I ... ee-na Sl atit) hag, CPA, tIST. CGMA
<br />8radfet,110' AWelebir, CPA, MBA, CGMA
<br />We have audited the financial statements of the Conejo Recreation and Park
<br />Jefilly VV, I- Ju, CPA, MST
<br />District (the District) as of and for the year ended June 30, 2020, and have issued
<br />our report thereon dated December 10, 2020. Professional standards require that
<br />we advise you of the following matters relating to our audit.
<br />MANAGERS / STAFF
<br />C
<br />s harl,es De Sinioni, CPA
<br />Our Responsibility in Relation to the Financial Statement Audit
<br />Garclenya. Duran, CPA
<br />Brianna Schultz, CPA
<br />As communicated in our engagement letter dated April 2, 2020, our responsibility,
<br />Jingjie Wu, CPA
<br />as described by professional standards, is to form and express an opinion(s) about
<br />Evelyn MorendnrBarcenia, CPA
<br />whether the financial statements that have been prepared by management with
<br />Veronica Hernandez, CPA
<br />your oversight are presented fairly, in all material respects, in accordance with
<br />Tarr R. Thorp, CPA, MSA
<br />accounting principles generally accepted in the United States of America. Our audit
<br />Uttra Atl�izu, CPA
<br />of the financial statements does not relieve you or management of your respective
<br />L.ouls Fernandez, CPA
<br />responsibilities.
<br />Abig ,i
<br />,. if Hernandez Conde, CPA, MSA.
<br />Zoe Xinlu Zhzinvr, CPA, MSA
<br />Our responsibility, as prescribed by professional standards, is to plan and perform
<br />our audit to obtain reasonable, rather than absolute, assurance about whether the
<br />financial statements are free of material misstatement. An audit of financial
<br />statements includes consideration of internal control over financial reporting as a
<br />basis for designing audit procedures that are appropriate in the circumstances, but
<br />not for the purpose of expressing an opinion on the effectiveness of the entity's
<br />internal control over financial reporting. Accordingly, as part of our audit, we
<br />MEMBERS
<br />considered the internal control of the District solely for the purpose of determining
<br />American Institute of
<br />our audit procedures and not to provide any assurance concerning such internal
<br />Certified Public.Accountants
<br />control.
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<br />We are also responsible for communicating significant matters related to the audit
<br />that are, in our professional judgment, relevant to your responsibilities in
<br />QUalify Cenmf
<br />overseeing the financial reporting process. However, we are not required to design
<br />procedures for the purpose of identifying other matters to communicate to you.
<br />Ernpioyf.-11 BerlefhPlan
<br />AtAft Quality (*Pw(,.r
<br />Planned Scope and Timing of the Audit
<br />C,ilifarnla Society of
<br />Certified Public AcCOLInrants
<br />We conducted our audit consistent with the planned scope and timing we
<br />previously communicated to you.
<br />AGO% Proud Member of
<br />Compliance with All Ethics Requirements Regarding Independence
<br />IMEJELM
<br />qw A11iott0obalAlliance"
<br />The engagement team, others in our firm, and as appropriate, our firm, have
<br />complied with all relevant ethical requirements regarding independence.
<br />i
<br />STABILITY, ACCURACY. TRUST. ATTACHMENT 2
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