INDEPENDENT ACCOUNTANT
’
S REPORT
The Honorable Mayor and City Council
City of
Garden Grove
, California
We have
performed
the procedures enumerated below
on the
City of
Garden Grove
,
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,
20 2
5 .
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 th
ese 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 ye
ar ended June
30, 20
2 5
. 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 the associated findings are
below
:
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
Garden Grove
, California
We were engaged by the City to perform this
agreed
-
upon procedures
engagement and
conducted our engagement i
n accordance with
attestation
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 worksheets referred to above. Accordingly, we do not express such an opinion
or conclusion
, respectively, on the appropriations limit
worksheets
.
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 respect 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
Garden Grove
, California and
is not intended to be, and should not be, used by anyone other than the specified part
y
.
Irvine, California
December
23 , 202
5