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735 E. Carnegie Dr. Suite 100
<br />San Bernardino, CA 92408
<br />909 889 0871 T
<br />909 889 5361 P
<br />1-a111scpa.net
<br />PARTNERS
<br />Brenda L. Odie, CPA, MST
<br />Terry P. Shea, CPA
<br />Scott W. h-lanno, CPA, COMA
<br />Leena Shanbliag, CPA, MST, CDMA
<br />Bradfnrd A. Welebir, CPA, MBA, CDMA
<br />Jenny W. Lill, CPA, MST
<br />MANAGERS / STAFF
<br />Ch,irles De ShTtoni, CPA
<br />Gardenya Duran, CPA
<br />Brianna SChUitz, CPA
<br />Jirlgjie Wia, CPA
<br />Evelyn Morentin-Barcena, CPA
<br />Veronica Hernandez, CPA
<br />Tara R. Thorp, CPA, MSA
<br />Laura Arvin°u, CPA
<br />LoUis Fernandez, CPA
<br />Abigail Hernandez Conde, CPA, MSA
<br />/-©rn Xinlu Zhang, :PA. MSA
<br />ROGERS, ANDERSON, MALODY & SCOTT, LLP
<br />CERTIFIED PUBLIC,... ACCOUNTANTS, SINCE 1948
<br />Independent Auditor's Report
<br />To the Board of Directors of
<br />Conejo Recreation and Park District
<br />Thousand Oaks, California
<br />lepor t on Fnancial Statements
<br />We have audited the accompanying financial statements of the
<br />governmental activities, each major fund, and the aggregate remaining
<br />fund information of the Conejo Recreation and Park District (the District),
<br />as of and for the fiscal year ended June 30, 2020, and the related notes to
<br />the financial statements, which collectively comprise the District's basic
<br />financial statements as listed in the table of contents.
<br />Ffianagement's Responsibility for the Financial Statements
<br />Management is responsible for the preparation and fair presentation of
<br />these financial statements in accordance with accounting principles
<br />generally accepted in the United States of America; this includes the
<br />design, implementation, and maintenance of internal control relevant to the
<br />preparation and fair presentation of financial statements that are free from
<br />material misstatement, whether due to fraud or error.
<br />4,5 uc&or°s Responsibility
<br />Our responsibility is to express opinions on these financial statements
<br />based on our audit. We conducted our audit in accordance with auditing
<br />M�Micam
<br />Anlei'ica n Institute of standards generally accepted in the United States of America. Those
<br />Certified PUblic Accountants standards require that we plan and perform the audit to obtain reasonable
<br />PfCPS ',lar: AICPA Alliance assurance about whether the financial statements are free of material
<br />for CPA Flints misstatement.
<br />Governmental Audit
<br />Quality center An audit involves performing procedures to obtain audit evidence about the
<br />Eirliployee Benefit Plan amounts and disclosures in the financial statements. The procedures
<br />Audit Quality Center selected depend on the auditor's judgment, including the assessment of
<br />_ the risks of material misstatement of the financial statements, whether due
<br />t..alrf��r"i�tr?t SCJCIety of
<br />Certified PUblic_Acccirntant:s to fraud or error. In making those risk assessments, the auditor considers
<br />internal control relevant to the District's preparation and fair presentation of
<br />the financial statements in order to design audit procedures that are
<br />AX;Kappropriate in the circumstances, but not for the purpose of expressing an
<br />Proud Member of opinion on the effectiveness of the District's internal control. Accordingly,
<br />AlliottGlobalAillance" we express no such opinion. as well as evaluating the overall presentation
<br />of the financial statements.
<br />STABILITY. ACCURACY. TRUST.
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