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ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
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REPORT ON INTERNAL CONTROL OVER FINANCIAL
735 E. Carnegie Dr. Suite 100
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
San Bernardino, CA 92408
909 889 0871 1 BASED ON AN AUDIT OF FINANCIAL STATEMENTS 909889 5361 F PERFORMED IN ACCORDANCE WITH
ramscpa.net GOVERNMENT AUDITING STANDARDS
PARTNERS
Independent Auditor's Report
Scott W. Manno, CPA, CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA, MBA, CGMA To the Honorable City Council Jenny W. Liu, CPA. MST City of Menifee
Gardenya Duran, CPA, CGMA Menifee, California
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)
Terry P. Shea, CPA (Partner Emeritus) 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 (Government Auditing MANAGERS / STAFF Standards), the financial statements of the governmental activities, Seong-Hyea Lee, CPA. MBA each major fund, and the aggregate remaining fund information of the Evelyn Morentin-Barcena, CPA
City of Menifee (the entity) as of and for the year ended June 30, 2024, Veronica Hernandez. CPA
Laura Arvizu, CPA and the related notes to the financial statements, which collectively John Maldonado, CPA, MSA comprise the entity's basic financial statements, and have issued our Julia Rodriguez Fuentes, CPA, MSA report thereon dated January 30, 2025.
Demi Hite. CPA
Jeffrey McKennan, CPA
Monica Wysocki, CPA Report on Internal Control over Financial Reporting lacob Weatherbie, CPA, MSA
Bolim Han, CPA, MAcc In planning and performing our audit of the financial statements, we Anny Gonzalez, CPA considered the entity's internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the
MEMBERS
American Institute of tinancial statements, but not tor the purpose of expressing an opinion Certified Public Accountants on the effectiveness of the entity's internal control. Accordingly, we do PCPS The AICPA Alliance not express an opinion on the effectiveness of the entity's internal for CPA Firms control.
Governmental Audit
Quality Center A deficiency in internal control exists when the design or operation of California Society of a control does not allow management or employees in the normal Certified Public Accountants 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 Proud Member of a combination of deficiencies, in internal control that is less severe than AlliottGlobalAlliance™
a material weakness, yet important enough to merit attention by those charged with governance.
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STABILITY. ACCURACY. TRUST.
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 or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the entity's 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 statements. 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.
We noted certain matters that we have reported to management of the entity in a separate letter dated January 30, 2025.
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 ettectiveness 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.
Rogers, Andercon, Malody e leott, UP.
San Bernardino, California
January 30, 2025
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