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10681 Foothill Blvd., Ste. 300 | Rancho Cucamonga, CA 91730-3831 | T 909.466.4410 | F 909.466.4431 | EOE 1 Independent Accountant’s Report
To the Honorable Mayor and Members of the City Council
of the City of Santa Clarita
Santa Clarita, California
We have performed the procedures enumerated below, on the Appropriations Limit Calculation of the City of Santa Clarita, California (City) prepared in accordance with Article XIII-B of the California Constitution for the fiscal year ended June 30, 2021. The City’s management is responsible for the Appropriations Limit Calculation.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the City in evaluating its Appropriations Limit Calculation was performed as required by Article XIII-B of the California Constitution and we will report on findings based on the procedures performed. 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 performed and associated findings are as follows:
1. We obtained the completed worksheets setting forth the calculations necessary to establish the City’s appropriation limit and compared the 2020-2021 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 of the City Council. Refer to Attachment A for completed worksheets.
Findings: No exceptions were found as a result of this procedure.
2. We added last year’s limit to the annual adjustment amount and compared the resulting amount to the 2020-21 appropriations limit.
Findings: No exceptions were found as a result of this procedure.
3. We compared the current year information to the worksheets described in No. 1 above.
Findings: No exceptions were found as result of this procedure.
4. We agreed the prior year appropriations limit to the prior year appropriations limit adopted by the City Council.
Findings: No exceptions were found as result of this procedure.
2 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 the City’s Appropriations Limit Calculation. 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.
No procedures have been performed with respect to the determination of the appropriation limit for the base year, as defined by Article XIII-B of the California Constitution.
This report is intended solely for the use of the City Council and management of the City and is not intended to be and should not be used by anyone other than those specified parties.
Rancho Cucamonga, California
December 23, 2021
3 City of Santa Clarita, California
Attachment A – Appropriations Limit Calculations
June 30, 2021
Amount Source
A. Appropriations Limit FY 2019-2020 428,431,747 $ Prior year appropriations limit adopted by the City
B. Calculation Factors:
1 Population Increase % 1.00100 State Department of Finance 2 Inflation Increase % 1.03730 State Department of Finance 3 Total Adjustment % 1.03834 (B.1 x B.2)
C. Annual Adjustment Increase 16,424,916 [(B.3-1)xA)] D. Other Adjustments:
1 Loss Responsibility ( - ) -
2 Transfer to Private ( - ) -
3 Transfer for Fees ( - ) -
4 Assumed Responsibility ( + ) -
-
E. Total Adjustments 16,424,916 (C+D)
F. Appropriations Limit FY 2020-2021 444,856,663 $ (A+E)