INDEPENDENT ACCOUNTANT’S REPORT
ON APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor and Members of the City Council
City of Bakersfield, California
We have performed the procedures enumerated below to the accomp anying Appropriations Limit – Worksheet Six solely to assist management of the City of Bakers field, California, (the City) in determining compliance with the requirements of Section 1.5 of Article XIII-B of the California Constitution for the fiscal year ended June 30, 2022. The City has agreed to and acknowledg ed that the procedures performed are appropriate to meet the intended purpose of the City meeting the requirements of Section 1.5 of Article XIII- B of the California Constitution. Additionally, the League of C alifornia Cities has suggested these procedures and presented these in Article XIII-B Appropriations Limitation Uniform Guidelines as being appropriate for their purposes. T his report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible fo r determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the City’s accompanying Appropriations Limit – W orksheet Six required and determined that the City calculated its 2022 appropriations limit at $483,653,044 and correct annual adjustment factors were adopted by resolution of the City Council.
No exceptions were found as a result of applying the procedure.
2. For the accompanying Appropriations Limit – Worksheet Six, w e added line A, last year’s limit, to line E, total adjustments, and agreed the resulting amount to line F, this year’s limit.
No exceptions were found as a result of applying the procedure.
3. We agreed the current year information presented in the acco mpanying Appropriations Limit – Worksheet Six to the other worksheet described in 1 above.
No exceptions were found as a result of applying the procedure.
4. We agreed the prior year appropriations limit presented in t he accompanying Appropriations Limit – Worksheet Six to the prior year appropriations limit as adopt ed by the City Council during the prior year.
No exceptions were found as a result of applying the procedure.
We were engaged by the City to perform this agreed-upon procedu res engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the
Appropriations Limit – Worksheet Six. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City of Bakersfield and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of management, the Mayor, and the City Council and is not intended to be, and should not be, used by anyone other than those specified parties.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
December 1, 2023
CITY OF BAKERSFIELD
APPROPRIATIONS LIMIT – WORKSHEET SIX
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
A. Last year's limit 453,175,722$
B. Adjustment factors:
1. Population % 100.78%
2. Inflation % 105.73%
Total adjustment % 6.554694%
C. Annual adjustment 29,704,282
D. Other adjustments:
Booking fees 160,000
Property tax administration fees 613,040
E. Total adjustments 30,477,322
F. This year's limit 483,653,044$