INDEPENDENT ACCOUNTANT’S REPORT
The Honorable Mayor and City Council
City of Costa Mesa, California
We have performed the procedures enumerated below on the City of Costa Mesa, California (City) appropriations limit worksheets for compliance with the requirements of Section 1.5 of Article XIIIB of the California Constitution for the year ended June 30, 2021. The City is responsible for compliance with Section 1.5 of Article XIIIB of the California Constitution.
The City has agreed to and acknowledged that these procedures are appropriate to meet the intended purpose of evaluating compliance with the requirements of Section 1.5 of Article XIIIB of the California Constitution and the League of California Cities publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines for the year ended June 30, 2021. T his report may not be suitable for any other purpose. T he 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 the 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.
2. We recalculated the mathematical computations reflected in the City’s 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 agreed it 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.
The Honorable Mayor and City Council
City of
Costa Mesa
, California
Page Two
We were engaged by the City to perform this
agreed
-
upon procedures
engagement and
conducted our engagement i
n accordance w
ith standards established by the American
Institute of Certified Public Accountants. W
e were not engaged to and did
not
conduct
an
examination or review
, the objective of which would be the expression of an opinion
or
conclusion, respectively
on the works
heets referred to above. 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.
No
procedures have been performed with res
pect to the determination of the appropriation
limit for the base year, as defined by the League publication entitled
Article XIIIB
Appropriations
Limitation Uniform Guidelines
.
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
Management of the
City of
Costa Mesa
, California and
is not intended to be, and should not be, used by anyone other than the specified part
y
.
Irvine, California
December
17 ,
2021