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Brea, CA 92821
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Sacramento, CA 95833
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www.lslcpas.com
INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON
PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
To the Honorable Mayor and Members of the City Council
City of Pasadena, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet No. 6 (or other alternative computation) of the City of Pasadena, California, for the year ended June 30, 2023. These procedures, which were agreed to by the City of Pasadena and the League of California Cities (as presented in the publication entitled Agr eed-Upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution), were performed solely to assist the City of Pasadena in meeting the requirements of S ection 1.5 of Article XIII-B of the California Constitution. The City of Pasadena's management is responsible for the Appropriations Limit Worksheet No. 6 (or other alternative computation).
This agreed-upon procedures engagement was conducted in accorda nce with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures desc ribed below either for the purpose for which this report has been requested or for any other purpose.
The procedures performed and our findings were as follows:
1. We obtained the completed Worksheets No. 1 through No. 7 (or other alternative computati ons) and
compared the limit and annual adjustment factors included i n those worksheets to the limit and
annual adjustment factors that were adopted by resolution o f the City Council. We also comp
ared the population and inflation options included in the a forementioned worksheets to those that were selected by a recorded vote of the City Council.
Finding: No
exceptions were noted as a result of our procedures.
2. For the accompanying Appropriations Limit Worksheet No. 6, we multiplied line A, last year's limit, by line D, ratio of change, and agreed the resulting amount to line E, this year's limit.
Finding: No
exceptions were noted as a result of our procedures.
3. We compared the current year information presented in the ac companying Appropriations Limit Wo
rksheet No. 6 to the other worksheets described in No. 1 above.
Finding: No
exceptions were noted as a result of our procedures.
4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet N o. 6 to the prior year appropriations limit adopted by the City Coun
cil for the prior year.
Finding: No
exceptions were noted as a result of our procedures.
Attachment J
To the Honorable Mayor and Members of the City Council
City of Pasadena, California
We were not engaged to and did not perform an audit, the object ive of which would be the expression of an opinion on the accompanying Appr opriations Limit Worksheet N o. 6. Accordingly, we do not express such an opinion. 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 appropriations limit for the base year, as defined by the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines.
This report is intended solely for the use of the City of Pasad ena, California and should not be used by those who have not agreed to the procedures and taken responsib ility for the sufficiency of the procedures for their purposes. However, this report is a matte r of public record and it s distribution is not limited.
Brea, California
August 24, 2023
CITY OF PASADENA, CALIFORNIA
2022-2023
APPROPRIATIONS LIMIT CALCULATION
A. 2021-2022 APPROPRIATIONS L IMIT AS REVISED: $ 344,743,594
B. 2022-2023 CHANGE IN PER CAPITA PERSONAL
INCOME 7.55%
C. 2022-2023 CHANGE IN POP ULATION: (0.52)%
D. RATIO OF CHANGE X 1.0699380
E. 2022-2023 APPROPRIATIONS LIMIT: $ 368,854,259
($344,743,594 X 1.0699380)