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January 29, 2026
To the Honorable Mayor and Members of the City Council
City of San Bernardino
This letter is provided in connection with our engagement to audit the Air Quality Improvement Fund (the Fund) of the City of San Bernardino (the City) financial statements and to audit compliance of the City as of and for the years ended June 30, 2025. Professional standards require that we communicate with you certain items including our responsibilities with regard to the financial statement audit, the compliance audit, and the planned scope and timing of our audit, including significant risks we have identified.
Our Responsibilities
As stated in our engagement letter dated January 29, 2026, we are responsible for conducting our audit in accordance with auditing standards generally accepted in the United States of America, and in accordance with Government Auditing Standards of the Comptroller General of the United States of America (Government Auditing Standards) for the purpose of forming and expressing an opinion about whether the financial statements that have been prepared by management, with your oversight, are prepared, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit does not relieve you or management of your respective responsibilities.
Our responsibility for the required supplementary information included in the document containing the audited financial statements and our report thereon includes only the information identified in our report. We have no responsibility for determining whether the required supplementary information is properly stated.
Planned Scope of the Audit
Our audit will include examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. Our audit procedures will also include performing the applicable procedures described in the for the types of compliance requirements that could have a direct and material effect on the Funds compliance in accordance with Assembly Bill 2766 (AB 2766) Chapter 1705 [Health and Safety Code Sections 44220 through 44247] adopted by the South Coast Air Quality Management District (SCAQMD).
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements or material noncompliance may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS, Government Auditing Standards of the Comptroller General of the United States of America.
Honorable Mayor and Members of City Council
Air Quality Improvement Fund
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Our audit will include obtaining an understanding of the entity and its environment, including its internal control, sufficient to assess the risks of material misstatement of the financial statements and as a basis for designing the nature, timing, and extent of further audit procedures. However, we will communicate to you at the conclusion of our audit, significant matters that are relevant to your responsibilities in overseeing the financial reporting process, including any material weaknesses, significant deficiencies, and violation of laws or regulations that come to our attention.
We will also communicate to you:
Any violation of laws or regulations that come to our attention; Our views relating to qualitative aspects of the entitys significant accounting practices, including accounting policies, accounting estimates, and financial statement disclosures; Significant difficulties, if any, encountered during the audit; Disagreements with management, if any, encountered during the audit; Significant unusual transactions, if any;
The potential effects of uncorrected misstatements on future-period financial statements; and
Other significant matters that are relevant to your responsibilities in overseeing the financial reporting process.
Our responsibility as auditors is, of course limited to the period covered by our audit and does not extend to any other periods.
Certain significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although we are currently in the planning stage of our audit, the following presumptive significant risks are applicable to our audit and require special audit considerations:
Management's override of internal controls over financial reporting: Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.
Revenue recognition: Auditors must consider and respond to the risk of management subversion of generally accepted accounting principles in determining how and when revenue is recognized.
We expect to begin our audit in January 2026. Brianna Schultz, CPA, CGMA is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it.
This information is intended solely for the information and use of the City Council and the Governing Board of The South Coast Air Quality Management District and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully,
Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408
CERTIFIED PUBLIC ACCOUNTANTS
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January 29, 2026
To the Honorable Mayor and Members of the City Council
City of San Bernardino
The following represents our understanding of the services we will provide the Air Quality Improvement Fund (the Fund) of the City of San Bernardino (the City).
You have requested that we audit the Fund’s financial information as of June 30, 2025, and for the year then ended and the related notes, which collectively comprise the Fund’s financial statements as listed in the table of contents.
In addition, we will audit the City's compliance with the compliance requirements described in Assembly Bill 2766 (AB 2766) Chapter 1705 [Health and Safety Code Sections 44220 through 44247] adopted by the South Coast Air Quality Management District (SCAQMD) for the period ended June 30, 2025. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on each opinion unit and an opinion on compliance regarding the City’s compliance in accordance with the requirements of laws and regulations as described in AB 2766.
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and ( Government Auditing Standards ), issued by the Comptroller General of the United States of America ( Government Auditing Standards ) will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
Accounting principles generally accepted in the United States of America (U.S. GAAP), as promulgated by the Governmental Accounting Standards Board (GASB) require that supplementary information, such as management’s discussion and analysis (MD&A) and budgetary comparison information as presented in the table of contents presented to supplement the financial statements. Such information, although not a part of the financial statements, is required by the GASB, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America, (U.S. GAAS). These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management’s responses to our inquiries.
We will not express an opinion or provide any form of assurance on the RSI.
Honorable Mayor and Members of the City Council
City of San Bernardino
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The following RSI is required by U.S. GAAP. This RSI will be subjected to certain limited procedures but will not be audited:
1. Air Quality Fund Budgetary Comparison Schedules
Audit of the Funds Financial Statements
We will conduct our audit in accordance with GAAS, Government Auditing Standards . As part of an audit in accordance with these statements , we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.
x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
x Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. Please note that the determination of abuse is subjective and Government Auditing Standards does not require auditors to detect abuse.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other periods.
We will issue a written report upon completion of our audit of the City’s basic financial statements. Our report will be addressed to the City. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit.
Depending on the nature of these circumstances, it may be necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraphs(s) to our auditor’s report, or if necessary, withdraw from the engagement. If our opinion on the fund’s basic financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement.
Honorable Mayor and Members of the City Council
City of San Bernardino
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Audit of the Fund’s Compliance in accordance with AB 2766
Our audit of the City’s compliance will be conducted in accordance with the requirements of the AB 2766, Chapter 1705 [Health and Safety Code Sections 44220 through 44247] adopted by the SCAQMD, and will include tests of accounting records, and other procedures we consider necessary to enable us to express such an opinion on the City’s compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement.
The AB 2766 requires that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable to the Fund, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on the audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the AB 2766 will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the entity’s compliance with the requirements of the federal programs as a whole.
As part of a compliance audit in accordance with GAAS and Government Auditing Standards , we exercise professional judgment and maintain professional skepticism throughout the audit.
We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks.
Our procedures will consist of performing the applicable procedures described in the AB 2766 for the types of compliance requirements that could have a direct and material effect on the Fund and performing such other procedures as we considers necessary in the circumstances.
The purpose of those procedures will be to express an opinion on the City’s compliance with requirements applicable to the Fund in our report on compliance issued pursuant to the AB 2766.
Also, as required by the AB 2766, we will obtain an understanding of the entity’s internal control over compliance relevant to the audit in order to design and perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to the Fund. Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we have identified during the audit.
We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the Fund, and a report on internal controls over compliance that will report any significant deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control.
Honorable Mayor and Members of the City Council
City of San Bernardino
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Management’s Responsibilities
Our audit will be conducted on the basis that management and, when appropriate, those charged with governance, acknowledge and understand that they have responsibility:
x For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; x For the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the fund’s financial statements that are free from material misstatement, whether due to fraud or error;
x For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate to the objectives of the audit, including whether related recommendations have been implemented;
x For taking prompt action when instances of noncompliance are identified; x For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings;
x For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings;
x To provide us with:
i. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation, and other matters;
ii. Additional information that we may request from management for the purpose of the audit;
iii. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
x For including the auditor’s report in any document containing financial statements that indicates that such financial statements have been audited by us; x For identifying and ensuring that the entity complies with the laws and regulations applicable to its activities;
x For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period(s) under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole; and
x For acceptance of nonattest services, including identifying the proper party to oversee nonattest work;
x For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;
x For informing us of any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material effect on the financials or compliance; x For the accuracy and completeness of all information provided. x For taking reasonable measures to safeguard protected personally identifiable and other sensitive information; and
x For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter.
Honorable Mayor and Members of the City Council
City of San Bernardino
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As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit.
Nonattest Services
If you intend to publish or otherwise reproduce the basic financial statements and make reference to our firm, you agree to provide us with printers’ proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed.
With respect to any nonattest services we perform, we will not assume any management responsibilities on behalf of the entity. However, we will provide advice and recommendations to assist management of the entity in performing its responsibilities.
The following are nonattest services that may be requested by the entity, which can include, but are not limited to the following:
x To propose adjusting or correcting journal entries to be reviewed and approved by management and
x To assist management with drafting the financial statements based on the entity’s trial balances.
The entity’s management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) designing, implementing, and maintaining the system of internal control, including the process used to monitoring the system of internal control.
Our responsibilities and limitations of the nonattest services are as follows:
x We will perform the services in accordance with applicable professional standards and x The nonattest services are limited to the services previously outlined. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management responsibilities, including determining account coding and approving journal entries.
In accordance with the requirements of Government Auditing Standards , we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance will not be an objective of the audit and, therefore, no such opinion will be expressed.
Provisions of Engagement Administration, Timing and Fees
Brianna Schultz, CPA, CGMA is the engagement partner for the audit services specified in this letter. The engagement partner’s responsibilities include supervising the firm’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report.
Honorable Mayor and Members of the City Council
City of San Bernardino
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Our fee for the fund financial statement audit will be $2,500. We will notify you immediately of any circumstances we encounter that could significantly affect this initial fee estimate. Whenever possible, we will attempt to use the entity’s personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate the timely conclusion of the audit. Further, we will be available during the year to consult with you on financial management and accounting matters of a routine nature.
Our proposed fee is also dependent on all items requested being completed in the format requested or in a mutually agreed-upon format and uploaded to the Engagement Organizer hosted by our firm in a timely manner in accordance with the agree-upon audit timeline.
Our fee for this engagement assumes the following: the entity will be adequately prepared for the audit and the entity’s financial operations and working trial balance will be consistent from year to year. If, after we receive the working trial balances, we notice there are excessive new accounts over the prior year, or if there are excessive subsequent journal entries, or prepared by client workpapers that do not agree to the working trial balances, or there are new funds/functions within the entity, or other changes that necessitate a significant amount of time to address, we will need to come to an agreed-upon change order to address any possible additional costs incurred by the firm.
If the need for additional work does come to our attention, we will immediately notify entity staff. If you choose to have us perform the additional work, then such work will be performed at the same hourly rates applicable to the audit work and set forth in an addendum to the contract between the entity and our firm.
During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and you should be aware that communication in those mediums contains a risk of misdirected or intercepted communications.
Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
The audit documentation for this engagement is the property of our firm and constitutes confidential information. However, we may be requested to make certain audit documentation available to various regulators, federal agencies, and to the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of our firm’s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the regulators. The regulators may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies.
Our firm may transmit confidential information that you provided us to third parties in order to facilitate delivering our services to you. For example, such transmissions might include, but not be limited to exchanging documents via our secure portals. We have obtained confidentiality agreements with all our service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have the appropriate procedures in place to prevent the unauthorized release of confidential information to others. We will remain responsible for the work provided by any third-party service providers used under this agreement. By your signature below, you consent to having confidential information transmitted to entities outside the firm. Please feel free to inquire if you would like additional information regarding the transmission of confidential information to entities outside the firm.
Honorable Mayor and Members of the City Council
City of San Bernardino
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Management is also responsible for the implementation of new standards issued by the GASB. We will provide reasonable assistance in the preparation of the items noted herein, but any significant time needed to complete the financial statements will be billed separately.
Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic financial statements and related schedules or disclosures as these actions are deemed a non-audit service.
During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either orally or in writing.
You agree to inform us of facts that may affect the basic financial statements of which you may become aware during the period from the date of the auditor’s report to the date the fund’s financial statements are issued.
We agree to retain our audit documentation or work papers for a period of at least seven years from the date of our report. Upon expiration of this period, we will be free to destroy our records related to the engagement. However, we do not keep original client documents, so we will return those as they are used during each engagement. It is management’s responsibility to retain and protect the records for possible future use, including examination by regulators and federal agencies.
We require that a copy of the final trial balance (i.e., a trial balance ready to audit) be delivered to us at least 10 business days prior to the start of the audit, otherwise we may reschedule the start of the audit.
At the conclusion of our audit engagement, we will communicate to the Governing Board of the South Coast Air Quality Management District and the following significant findings from the audit:
x Our view about the qualitative aspects of the entity’s significant accounting practices; x Significant difficulties, if any, encountered during the audit; x Uncorrected misstatements, other than those we believe are trivial, if any; x Disagreements with management, if any;
x Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process;
x Material, corrected misstatements that were brought to the attention of management as a result of our audit procedures;
x Representations we requested from management;
x Management’s consultations with other accountants, if any; and x Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with management.
In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm for your consideration and files.
Honorable Mayor and Members of the City Council
City of San Bernardino
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Non-solicit Clause
We value each and every one of our clients as well as each and every one of our employees. We have spent a great deal of time and resources to locate, train and retain our employees. We respectfully request that you do not solicit our employees to work for you. If you do hire one of our employees within 2 years of when they last worked for our firm, we will be due a finder’s fee equal to 50% of the annual salary they were earning as of their last day of employment. Payment will be due within 10 days of your receipt of our invoice.
To ensure that our independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel.
International Alliance Membership
Our firm is an independent member firm of Alliott Global Alliance, which is an international alliance of independent accounting, law, and specialist firms. Alliott Global Alliance and its member firms are legally distinct and separate entities. These entities are not and shall not be construed to be in the relationship of a parent firm, subsidiary, partner, joint venture, agent, or a network. No Alliott Global Alliance member firm has any authority (actual, apparent, implied, or otherwise) to obligate or bind Alliott Global Alliance or any other Alliott Global Alliance member firm in any manner whatsoever.
Equally, neither Alliott Global Alliance nor any other member firm has any authority to obligate or bind us or any other member firm. All Alliott Global Alliance members are independent firms, and as such, they each render their services entirely on their own account (including benefit and risk). In connection with the engagement contemplated by this letter or any other services from time to time provided by us, we may seek advice from or may recommend the retention of an Alliott Global Alliance member firm. Alliott Global Alliance and its other member firms shall have no liability for advice rendered by us or such consulted or retained Alliott Global Alliance member firm. Nor shall we have liability for advice rendered by any of the other Alliott Global Alliance member firms, even if consulted or recommended to you by our firm.
Information Exchange/Data Hosting (Engagement Organizer)
Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. The Engagement Organizer is used solely as a method of transferring data and is not intended for the storage of the entity’s information. Upon conclusion of the engagement, we will provide the entity with a copy of the deliverables and relevant data from the Engagement Organizer relating to the engagement in a mutually agreed-upon format. If the engagement occurs over multiple years, this exchange will occur at least annually. The data and other content will either be removed from the Engagement Organizer or become unavailable to the entity within a reasonable period of time. If the engagement is multi-year, the completion of the engagement occurs each year when the deliverables are completed for that year. By signing this engagement letter, you affirm that you have all the data and records required to make your books and records complete.
Please electronically sign this letter to indicate your acknowledgement of, and agreement with, the arrangements for our audit of the financial statements, including our respective responsibilities.
Please download a copy of the letter for your records once you have completed the signature process.
Honorable Mayor and Members of the City Council
City of San Bernardino
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As a reminder, we will not initiate services until we receive the signed letter.
We appreciate the opportunity to be your financial statement auditors and look forward to working with you and your staff.
Respectfully,
RESPONSE:
This letter correctly sets forth our understanding.
Acknowledged and agreed on behalf of the Air Qualit y Improvement Fund of the City of San Bernardino by:
Name: ______________________________________________
Title: _______________________________________________
Date: _______________________________________________
Interim Director of Finance & Mgmt Svcs
02/27/2026
Engagement Letter is ready for e-signature
Final Audit Report February 27, 2026
"Engagement Letter is ready for e-signature" History
Document emailed to Jeannie Fortune([email protected]) for signature 2/20/2026 15:09:49 PM Pacific Standard Time
Document viewed by Jeannie Fortune([email protected]) 2/20/2026 15:10:22 PM Pacific Standard Time - IP address: 173.197.211.199 Document viewed by Jeannie Fortune([email protected]) 2/27/2026 11:19:32 AM Pacific Standard Time - IP address: 173.197.211.199 Document e-signed by Jeannie Fortune([email protected]) Signature Date: 2/27/2026 11:20:36 AM Pacific Standard Time - IP address: 173.197.211.199 Document Signed
2/27/2026 11:20:36 AM Pacific Standard Time
Created: February 20, 2026
By: Rogers, Anderson, Malody & Scott, LLP([email protected]) Status: ESigned
Transaction ID: 06L74W11CYG4L3JYWUHPEZ4DAW
Documents: Engagement Letter - AQMD.pdf