AGREED UPON CONDITIONS REPORT DESIGNED TO INCREASE
EFFICIENCY, INTERNAL CONTROLS, AND/OR FINANCIAL REPORTING (MANAGEMENT LETTER)
To the Honorable Mayor and
Members of the City Council
City of Bakersfield
Bakersfield, California
In planning and performing our audit of the financial statement s of the City of Bakersfield, California (the City), for the year ended June 30, 2022, in accordance with aud iting standards generally accepted in the United States of America, we considered the City’s internal control structure over financial reporting (internal control) as a basis for designing our auditing procedures for t he purpose of expressing our opinion on the financial statements, but not f or the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’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 defic iency, or a combination of deficiencies, in internal control, such that ther e is a reasonable possibility t hat a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal c ontrol was for the limited purpo se described in the first paragraph and was not designed to identify all deficiencies in internal control t hat might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material w eaknesses and significant deficiencies may exist that were not identified.
The results of our audit disclosed no recommendations that would result in opportunities for strengthening internal controls and operating efficiencies.
Current Year Agreed Upon Conditions and Responses
None.
Status of Prior Year Recommendations
None.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
December 20, 2023