R A
ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
735 E. Carnegie Dr. Suite 100
San Bernardino, CA 92408
909 889 0871 T
909889 5361 F Independent Accountant's Report
ramscpa.net
To the Honorable City Council
PARTNERS
City of Menifee, California
Scott W. Manno, CPA, CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA, MBA, CGMA We have performed the procedures enumerated below to the Jenny W. Liu, CPA, MST
Gardenya Duran, CPA, CGMA Cocoa the ciry or he near ested of the So, 2024 te Brianna Schultz, CPA. CGMA
management of the City is responsible for the accompanying Brenda L. Odle, CPA, MST (Partner Emeritus)
Appropriations Limit Worksheet.
Terry P. Shea, CPA (Partner Emeritus)
The City has agreed to and acknowledged that the procedures pertormed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California
MANAGERS / STAFF
Constitution. These procedures, which were suggested by the Seong-Hyea Lee, CPA. MBA
League of California Cities and presented in the publication entitled Evelyn Morentin-Barcena, CPA
Veronica Hernandez. CPA Agreed-upon Procedures Applied to the Appropriations Limitation Laura Arvizu, CPA Prescribed by Article XIII-B of the California Constitution, were John Maldonado, CPA, MSA performed solely to assist you in meeting the requirements. This Julia Rodriguez Fuentes, CPA, MSA report may not be suitable for any other purpose. The procedures Demi Hite. CPA performed may not address all the items of interest to a user of this Jeffrey McKennan. CPA
report and may not meet the needs of all users of this report and, as Monica Wysocki, CPA
such, users are responsible for determining whether the procedures Jacob Weatherbie, CPA, MSA
Bolim Han, CPA, MAcc performed are appropriate for their purposes.
Anny Gonzalez, CPA
The procedures and the associated findings are as follows:
MEMBERS 1. We obtained the completed worksheets and compared the American Institute of
Certified Public Accountants limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that PS The AICPA Allian
• CPA Firt
Cutinent Audit.
California Society of
Certified Public Accountants
Finding: No exceptions were noted as a result of our
procedures.
2. For the accompanying Appropriations Limit Worksheet, we
2. Faded last added last year's limit to total adjustments and agreed the Proud Member of resulting amount to this year's limit.
AlliottGlobalAlliance™
Finding: No exceptions were noted as a result of our
procedures.
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STABILITY. ACCURACY. TRUST.
3. We agreed the current year information presented in the accompanying Appropriations Limit Worksheet to the other documents referenced in number one above.
Finding: No exceptions were noted as a result of our procedures.
4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the City Council during the prior year.
Finding: 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, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2024. 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 Council and management of the City of Menifee, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
Rogers, Andercon, Malody e leott, LLP.
San Bernardino, California
January 30, 2025
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City of Menifee
APPROPRIATIONS LIMIT WORKSHEET
2023 - 2024
Per Capita Personal Income Change 4.44%
Population Change
City Population Growth 3.20%
CPI Change Converted to a Ratio 1.044
Population Change Converted to a Ratio 1.032
Calculation of Growth Factor (1.044 x 1.032) 1.078
2022 - 2023 Limit $ 56,937,856
2023-2024 Appropriations Limit
($56,937,856 x 1.078) $ 61,365,981*
* allow for rounding
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