| | | | | | | | Agenda Item - 2.a.
City of Garden Grove
INTER-DEPARTMENT MEMORANDUM
| To: | Scott C. Stiles
| From: | Patricia Song
| | Dept.: | General Manager/City Manager
| Dept.: | Finance
| | Subject: | Receive and file agreed-upon procedures applied to Appropriation Limit worksheets for Fiscal Year 2018-19. (Joint Action Item with the City Council.) | Date: | 12/17/2019 |
|
| | | | | | | | OBJECTIVE
For the Garden Grove Sanitary District (District) Board to receive and file the agreed-upon procedures applied to appropriation limit worksheets for Fiscal Year 2018-19. |
| | | | | | | | BACKGROUND
Article XIIIB of the California Constitution requires a review of a government entity’s appropriations limit worksheets on an annual basis. In order to ensure the independence and reliability of the review, the City contracted with an independent audit firm, Davis Farr LLP, to perform the annual agreed-upon procedures. |
| | | | | | | | DISCUSSION
The review of the District’s appropriations limit worksheets for the year ended June 30, 2019 was completed on December 4, 2019 by Davis Farr LLP. The procedures applied in the review comply with Article XIIIB Appropriations Limitation Uniform Guidelines published by the League of California Cities. There were no exceptions noted. |
| | | | | | | | FINANCIAL IMPACT
There is no fiscal impact to receive and file the auditor’s reports related to the review of the District’s appropriation limit worksheets for the year ended June 30, 2019. The fees for review services were provided for in the District’s annual operating budget. |
| | | | | | | | RECOMMENDATION
It is recommended that the Sanitary District Board:
- Receive and file the Independent Accountant’s Report on agreed-upon procedures applied to Appropriation Limit worksheets.
|
|