A. We obtained the Worksheet and determined that the 2021-2022 Appropriations Limit of $130,157,757 and annual adjustment factors were adopted by Resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.
B. We recomputed the 2021-2022 Appropriations Limit by multiplying the 2020-2021 Prior Year Appropriations Limit by the Total Growth Factor. We calculated a different 2021-2022 Appropriations Limit of $130,170,668, and determined the difference of $12,911 was due to the City using an incorrect City Population Growth Factor.
C. For the Worksheet, we agreed the Per Capita Income Factor, City Population Factor and County Population Factor to California State Department of Finance Worksheets. The City Population Factor used was incorrect.
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 the Worksheet.
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.
Attachment 8
DocuSign Envelope ID: 92F4CEFC-D15A-49AC-A824-B11ED104D1EA This report is intended solely for the information and use of management and the City Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
December 7, 2022
DocuSign Envelope ID: 92F4CEFC-D15A-49AC-A824-B11ED104D1EA