City of Bell Gardens
Single Audit Report on Schedule of Expenditures of Federal Awards June 30, 2021
GRUDER arldLOPEZ, III ,
kllli l i"F.Ir"'f FIF.D P,,IRl IC A i„r1{ViilANTI,
Exhibit 2 266
CITY OF BELL GARDENS
Single Audit Report on Schedule of Expenditures of Federal Award Programs June 30, 2021
TABLE OF CONTENTS
Page
Report on Internal Control Over Financial Reporting
and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in
Accordance with Government Auditing Standards 1 Report on Compliance for Each Major
Program and on Internal Control Over Compliance
Required by the Uniform Guidance 3
Schedule of Expenditures of Federal Awards 6
Notes to Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 8
Summary Schedule of Prior Audit Findings 9
Exhibit 2 267
c U"'Hill CF.R11FIF.[1P1JE (ACC()1)N[ANT
IIIIII Illlu������ il
Honorable Mayor and City Council
City of Bell Gardens
Bell Gardens, California
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT A UDITING STANDARDS
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Bell Gardens, California (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise City of Bell Gardens' basic financial statements, and have issued our report thereon dated December 22, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Bell Gardens' internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Bell Gardens' internal control. Accordingly, we do not express an opinion on the effectiveness of City of Bell Gardens' 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 deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that 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 weaknesses may exist that have not been identified. 1 438 Od I`ievrlp�oi C 1:31vd, \Jewpl oit[:3e ac h, CA 9266; www.aruberlopezinc.com
Exhibit 2 268
Honorable Mayor and City Council
City of Bell Gardens
Page Two
Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Bell Gardens' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Gruber and Lopez, Inc.
c r"&r aAd 6opp ) Inx,.
Newport Beach, California
December 22, 2021
2 Exhibit 2 269
Honorable Mayor and City Council
City of Bell Gardens
Bell Gardens, California
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
Report on Compliance for Each Major Federal Program
We have audited the City of Bell Gardens, California (City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2021. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City's compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021.
3 438 Od I`ievrlp�oi C 1:31vd, \Jewpl oit[:3e ac h, CA 9266; www.aruberlopezinc.com
Exhibit 2 270
Honorable Mayor and City Council
City of Bell Gardens
Page Two
Other Matters
The results of our auditing procedures disclosed no instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance.
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 4 Exhibit 2 271
Honorable Mayor and City Council
City of Bell Gardens
Page Three
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the City as of and for the year ended June 30, 2021, and have issued our report thereon dated December 22, 2021, which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Gruber and Lopez, Inc.
c r"&r aAd 6opp ) Inx,.
Newport Beach, California
December 22, 2021
5 Exhibit 2 272
CITY OF BELL GARDENS
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2021
Program Federal Payments
Federal Grantor/ Assistance Identification Award To Pass-through Grantor/Program Number Number Expenditures Subreeipients U.S.Department of Housing and Urban Development:
Passed through the Los Angeles County Development Agency:
Community Development Block Grants/Entitlement Grants 14.218 B-21-UC-06-0505 205,622 Community Development Block Grants/Entitlement Grants 14.218 B-21-UC-06-0505 8,610 Community Development Block Grants/Entitlement Grants 14.218 B-21-UC-06-0505 31,244 Community Development Block Grants/Entitlement Grants 14.218 B-21-UC-06-0505 $ 21,476 Subtotal l#14.218 266,952
Total U.S.Department of Housing and Urban Development 266,952 U.S.Department of Justice:
Direct:
Public Safety Partnership and Community Policing Grants 16.710 2015UMWX0007 117,568 Public Safety Partnership and Community Policing Grants 16.710 2020UMWX0078 82,995 Subtotal l#16.710 200,563
Equitable Sharing Program-Asset Forfeiture 16.922 CA0190900 95,873 Total U.S.Department of Justice 296,436
U.S.Department of Transportation:
Passed through the State of California-Department of Transportation:
Highway Planning and Construction-Lubec and Eastern Sreet Improvements 20.205 HSIPL-5373(025) 504,847 Highway Planning and Construction-Garfield Rehabilitation 20.205 STPL 5373(026) 589,842 Subtotal l#20.205 1,094,689
State and Community Highway Safety Cluster 20.600 PT20008 23,564 State and Community Highway Safety Cluster 20.600 PT21014 38,983 Subtotal l#20.600 62,547
National Priority Safety Programs 20.616 TR21004 72,054 Total U.S.Department of Transportation 1,229,290 U.S.Department of Treasury:
Direct:
Covid-19-Corona Virus Reliel'Ftlnd 21.019 2000133A 524,123 Covid-19-Corona Virus Reliel'Ftlnd 21.019 B-21-UC-06-0505 83,140 Covid-19-Corona Virus Reliel'Ftlnd 21.019 B-21-UC-06-0505 168,240 Covid-19-Corona Virus Reliel'Ftlnd 21.019 B-21-UC-06-0505 2,070 Covid-19-Corona Virus Reliel'Ftlnd 21.019 RA0011-20 54,527 Subtotal l#21.019 832,100
Total U.S.Department of Treasury 832,100
U.S.Department of Education:
Direct:
Covid-19-American Rescue Plan Emergency Assistance (ARP) 84.425V 2000479 5,025,082 Total U.S.Department of Education 5,025,082
U.S.Department of Homeland Security:
Direct:
FEMA-4482-DR-CA,
Covid-19-Disaster Grants-Public Assistance 97.036 Cal OES ID:037-04996 9,512 Covid-I9-Homeland Security Grant Program 97.067 2017 HSGP 64,532 Covid-19-Disaster Grants-Public Assistance
Total U.S.Department of Homeland Security 74,044 U.S.Department of Agriculture:
Passed through the California Department of Education:
Child and Adult Care Food Program 10.558 19-NP-CS/SFSP-1 5,582 Total U.S.Department of Agriculture 5,582
Total Expenditures of Federal Awards $ 7,729,486 *Denotes major program.
See accompanying notes to the schedule of expenditures of federal awards. 6 Exhibit 2 273
CITY OF BELL GARDENS
Notes to the Schedule of Expenditures of Federal Awards June 30, 2021
(1) Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards
The financial reporting entity, as defined by Governmental Accounting Standard Board (GASB), consists of the primary government, which is the City of Bell Gardens, California (City), entities for which the primary government is financially accountable, and other entities for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.
The City Council acts as the governing body and is able to impose its will on the following entities by establishing financial accountability:
• Bell Gardens Financing Authority
(a) Scope of Presentation
The accompanying schedule presents only the expenditures incurred by the City of Bell Gardens (City) that are reimbursable under federal programs of federal agencies providing financial assistance. For purposes of this schedule, financial assistance includes both federal financial assistance received directly from a federal agency and expended, as well as federal funds received indirectly by City of Bell Gardens' from a non-federal agency and expended. Only the portion of program expenditures reimbursable with such federal funds are reported in the accompanying schedule. Program expenses in excess of the maximum federal reimbursement authorized or the portion of program expenses that were funded with state, local or other non-federal funds are excluded from the accompanying schedule.
(b) Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund and special revenue funds of the City. The City utilizes the modified accrual basis of accounting for governmental funds. The accompanying schedule of expenditures of federal awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Office of Management and Budget Uniform Grant Guidance).
(c) De Minimus Indirect Cost Rate
The City elected to use the 10% de minimus indirect cost rate for the year ended June 30, 2021.
(d) Subrecipients
There were no payments to subrecipients for the year ended June 30, 2021. 7 Exhibit 2 274
CITY OF BELL GARDENS
Schedule of Findings and Questioned Costs
Year ended June 30, 2021
Summary of Auditors' Results
A) Findings Related to the Financial Statements which are Required to be Reported in Accordance with GAGAS
1. An unmodified report was issued by the auditors on the financial statements of the auditee.
2. There were no material weaknesses in internal control nor were there any significant deficiencies.
3. The audit disclosed no noncompliance which is material to the financial statements of the auditee.
(B) Findings and Questioned Costs for Federal Awards as Defined in 2 CFR 200.515(d)
4. There were no material weaknesses or significant deficiencies in internal control over compliance of federal major programs of the auditee.
5. An unmodified report was issued by the auditors on compliance for federal major programs.
6. The audit disclosed no audit findings of federal awards required by the auditors to be reported under 2 CFR 200.515(d)
7. The major federal programs of the auditee were: (1) Assistance Listing #20.205 U.S.
Department of Transportation — Highway Planning and Construction; (2) Assistance Listing #21.019 U.S. Department of Treasury — Corona Virus Relief Fund; and (3) Assistance Listing #84.425V - American Rescue Plan Emergency Assistance.
8. The dollar threshold used to distinguish Type A and Type B programs was $750,000 under 2 CFR 200.518 (b) (1).
9. The auditee was not considered a low risk auditee as defined by 2 CFR 200.518 for the year ended June 30, 2021 for purposes of determining major programs. 8 Exhibit 2 275
CITY OF BELL GARDENS
Summary Schedule of Prior Year Audit Findings
Year ended June 30, 2021
There were no findings noted in the prior fiscal year ended June 30, 2020. 9 Exhibit 2 276
CITY OF BELL GARDENS
Bell Gardens, California
Report On Communication
With Those Charged With Governance
June 30, 2021
GRUBER and LOPEZ, INC,,
Exhibit 3 277
CITY OF BELL GARDENS
Bell Gardens, California
Report On Communication
With Those Charged With Governance
June 30, 2021
INDEX
PAGE
REPORT ON COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE 1 -3 EXHIBIT A -GENERAL RECOMMENDATIONS 4
Exhibit 3 278
Il,r u«
GRUBER and LOPEZ, M.
IIVVlool�o"u`I III
aERTIFfIIaP'I,IIII.LIV r�CCOLir��dme.€pT
City of Bell Gardens
Bell Gardens, California
To the Honorable Mayor and City Council:
We have audited the financial statements of the government activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Bell Gardens, California (City) for the year ended June 30, 2021, and have issued our report thereon dated December 22, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the contract dated July 15, 2021. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practice
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements.
During fiscal year 2021, the City adopted GASBs No. 84, Fiduciary Activities and 90, Majority Equity Interest, both of which did not have a significant impact on the financial statements. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the City's financial statements was:
• Management's estimate of capitalizing certain infrastructure assets that prolong its' useful life (as opposed to classifying as routine maintenance expense) and depreciation expense on capital assets. We have evaluated the key factors and assumptions used to estimate the capitalization of infrastructure assets and useful lives on depreciation expense in determining that they are reasonable in relation to the financial statements taken as a whole. • Management's estimate of the net pension liability and net OPEB liability and their allocation to various funds. We have evaluated the key factors and assumptions used to estimate the net pension liability and its allocation to various funds of the City in determining that they are reasonable in relation to the financial statements taken as a whole. 1 438 Od I`iev,rlp�oi C 1:3Ivd, I`iev,rlp�oit I:3rac h, CA 9266; www.aruberlopezinc.com
Exhibit 3 279
City of Bell Gardens
Honorable Mayor and City Council
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was:
• The disclosure of Contingencies in Note 10 to the financial statements concerning potential claims against the City for possible disallowed costs or noncompliance with certain grantor restrictions. As of the date of this letter, Management is not aware of any disallowed costs or noncompliance with grantor restrictions.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We noted one significant adjustments as a result of audit procedures. All audit adjustments were derived from City Management and/ or changes in accounting principles.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial accounting,reporting, or auditing matter,whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated December 22, 2021.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a"second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards,with management each year prior to retention as City of Bell Garden's auditors.
However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
2 Exhibit 3 280
City of Bell Gardens
Honorable Mayor and City Council
Other Matters
We applied certain limited procedures to City of Bell Gardens, which is required supplementary information (RSI) as listed in the table of contents of the financial statements that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the supplementary information as listed in the table of contents of the financial statements, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the statistical section information as described in the table of contents in the financial statements, which accompany the financial statements but are not RSI.
Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
We also became aware of matters that are opportunities for strengthening internal controls and operating efficiency. This letter does not affect our report dated December 22, 2021, on the financial statements of the City. Our comments are summarized in the attached Exhibit A. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel, and we will be pleased to discuss these comments in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations.
Restriction on Use
This report is intended solely for the information and use of the City Council and management, and is not intended to be and should not be used by anyone other than these specified parties.
GRUBER AND LOPEZ,INC.
c r"&r AAd LUt>&Z, Inx,.
Newport Beach, California
December 22, 2021
3 Exhibit 3 281
EXHIBIT A
GENERAL RECOMMENDATIONS
2021-1 Controls Over Payroll
During our testwork over payroll, we noted that the master payroll control sheet showing all changes made to payroll (i.e. pay rate, hours, new and terminated employees, etc)is not always initialed to signify that it was reviewed by someone other than the person processing payroll.
We further noted that annual performance reviews are not always performed. It is best practice that performance reviews be done annually should a dispute over wrongful termination occur.
Recommendation: We recommend that the person reviewing the master payroll control sheet sign off on it after it has been reviewed.
We further recommend that written performance reviews be done annually, and that they be signed by the employee and supervisor and kept in the employee file by Human Resources.
4 Exhibit 3 282
GIRLIBER and LOPEZ, AC,
� bo rru CP`ki"FfD PUBLIC ACCGJ41N1'ANTS
Honorable Mayor and City Council
City of Bell Gardens
Bell Gardens, California
Independent Accountants' Report on Applying Agreed-Upon Procedures Appropriations Limit Worksheets
We have performed the procedures enumerated below on the appropriations limit calculation worksheets of the City of Bell Gardens, California (City) for the year ended June 30, 2021. The City's management is responsible for the appropriations limit calculation worksheets.
The City has agreed to and acknowledged that the procedures performed are appropriate for the intended purpose of meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution (Constitution) and the League of California Cities as presented in the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines (Guidelines). This 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 for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the worksheets referred to above and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote.
Results: No exceptions were noted as a result of our procedures. 438 Od I`Jevrlp�oi C 1:31vd, I`Jev pl oit I:3rac h, CA 9266; ='h101 ie (9,4 9)346 (K) grub�rlopezinc.com
Exhibit 4 283
City Council
City of Bell Gardens, California
Page Two
2. We recalculated the mathematical computations reflected in the City worksheets.
Results: No exceptions were noted as a result of our procedures.
3. We compared the current year information used to determine the current year limit and found that it agreed to worksheets prepared by the City and to information provided by the State Department of Finance.
Results: No exceptions were noted as a result of our procedures.
4. We compared the amount of the prior year appropriations limit presented in the worksheets to the amount adopted by the City Council for the prior year.
Results: No exceptions were noted as a result of our procedures.
We were engaged by the City to perform this agreed-upon procedures 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 meeting the requirements of the Constitution and Guidelines. 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 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 the City and is not intended to be and should not be used by anyone other than those specified parties. However, this report is a matter of public record and its distribution is not limited.
Gruber and Lopez, Inc.
c r"&r AAd LUt>&Z, Inx,.
Newport Beach, California
December 22, 2021
Exhibit 4 284
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