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ROGIER!�,, ANDERSON, MALODY & SCOTT, LLP d 1H 35 E Car mRg.i! : Dr Swue. 1! 00 �� .�, ?,i - REPORT ON ONTERNAL CONTROL OVER FINANCIA IL REPORTING 9109 9 S3.16,,i FF: AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN Y= ►�►� AUDIT OF FINANCIAL STATEMENTS PERFORMED �Nl ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor's Report To the Board of Directors Conejo Recreation and Park District We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Conejo Recreation and Park District (the District) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our report thereon dated December 10, 2020. Mtemal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. �l ` ll`i-n\.�� Il •\�j\�r1 I 1i�� l�. � �11:. STABILITY. ACCO -RACY. TRUST.