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ROGERS, ANDERSON, MALODY & SCOTT, LLP
<br />CERTIFIED PUBLIC ACCOUNTANTS, SINCE 10/48
<br />Independent Auditor's Report
<br />735 E. Carnegie Dr. Suite 100
<br />San Bernardino, CA 92408 To the Board of Directors of
<br />909 889 0871 `i
<br />909 889 5361 F Conejo Recreation and Park District
<br />ram$cpa.net Thousand Oaks, California
<br />PARTNERS Report on the Audit of the Financial Statements
<br />Brenda L. Odle, CPA, MST
<br />Terry P. Shezi. CPA opinions
<br />Scott W Ma.nno, CPA, CDMA
<br />Leena Shanblrag, CPA, MST. CGMA We have audited the financial statements of the governmental activities,
<br />Bradferd A. Welebir, CPA, MBA. CDMA each major fund, and the aggregate remaining fund information of the
<br />jenny W. Liu, CPA, MST Conejo Recreation and Park District (the District), as of and for the fiscal
<br />year ended June 30, 2021, and the related notes to the financial
<br />MANAGERS / STAFF statements, which collectively comprise the District's basic financial
<br />Ch1irles Lie Simoni, CPA statements as listed in the table of contents.
<br />Gardenya Durum, CPA, CSMA
<br />Bri=nn.-i Schultz, C -PA In our opinion, the accompanying financial statements present fairly, in all
<br />Seong-Hyea Lee, CPA, MBA material respects, the respective financial position of the governmental
<br />Evelyn Motentin-Barcerm, CPA activities, each major fund, and the aggregate remaining fund information
<br />Veror�is�a i--lcrr3andea. CPA
<br />� eroni ri Heizu. CPA of the District, as of June 30, 2021, and the respective changes in financial
<br />Xinlu Zoe Zhang, CPA, MSA position for the year then ended in accordance with accounting principles
<br />Johan Maldonado, CPA, MSA generally accepted in the United States of America and State Controllers
<br />Thio Le, CPA, MBA Minimum Audit Requirements for California Special Districts.
<br />julki Rodriguez Fuentes, CPA„ MSA
<br />Basis for opinions
<br />We conducted our audit in accordance with auditing standards generally
<br />accepted in the United States of America (GAAS) and the standards
<br />applicable to financial audits contained in GovernmentAuditing Standards,
<br />issued by the Comptroller General of the United States and the State
<br />MEMBERS
<br />Controllers Minimum Audit Requirements for California Special Districts.
<br />American Institute of
<br />Certified Public Accountants
<br />Our responsibilities under those standards are further described in the
<br />Auditor's Responsibilities for the Audit of the Financial Statements section
<br />I� r CPA � rms AICPA Alliance
<br />of our report. We are required to be independent of the District and to meet
<br />our other ethical responsibilities, in accordance with the relevant ethical
<br />c overn, cental Audit
<br />Quolity Centel
<br />requirements relating to our audit. We believe that the audit evidence we
<br />obtained is sufficient and appropriate to provide a basis for our audit
<br />Employee 8errefit Pionhave
<br />Audit t<w7lity Centel-
<br />opinions.
<br />Calik.wnia Society, of
<br />Responsibilities of Management for the Financial Statements
<br />Certified Public Accountants
<br />The District's management is responsible for the preparation and fair
<br />presentation of the financial statements in accordance with accounting
<br />Proud Member of principles generally accepted in the United States of America, and for the
<br />Alliott0obalAlliance 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 />STABILITY. ACCURACY. TRUST.
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