Laserfiche WebLink
Other Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the District's basic financial statements. The combining financial statements <br />are presented for the purposes of additional analysis and are not a required part of the basic <br />financial statements. <br />The combining financial statements are the responsibility of management and were derived from <br />and relate directly to the underlying accounting and other records used to prepare the basic <br />financial statements. Such information has been subjected to the auditing procedures applied in <br />the audit of the basic financial statements and certain additional procedures, including comparing <br />and reconciling such information directly to the underlying accounting and other records used to <br />prepare the basic financial statements or to the basic financial statements themselves, and other <br />additional procedures in accordance with auditing standards generally accepted in the United <br />States of America. In our opinion, based on the audit procedures performed as described above, <br />and the report of the other auditors, the information is fairly stated, in all material respects, in <br />relation to the basic financial statements as a whole. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />December 10, 2020, on our consideration of the District's internal control over financial reporting <br />and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant <br />agreements and other matters. The purpose of that report is to describe the scope of our testing <br />of internal control over financial reporting and compliance and the results of that testing, and not <br />to provide an opinion on internal control over financial reporting or on compliance. That report is <br />an integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the District's internal control over financial reporting and compliance. <br />!i 0 <br />San Bernardino, California <br />December 10, 2020 <br />3 <br />