Page 99 - Beaumont Basin Watermaster

3. Procedure

Trace all member agency assessments recorded in the schedule to invoices and the bank
statements.

Finding

No exceptions were noted as a result of applying the procedure.

4. Procedure

Compare the ending check number for the fiscal year ended June 30, 2012 to the beginning
check number for the period beginning on July 1, 2012. Note any breaks in check sequence for
the period of July 1, 2012 through June 30, 2013.

Finding

No exceptions were noted as a result of applying the procedure. No breaks in check sequence
were noted during the period of July 1, 2012 through June 30, 2013.

5. Procedure

Based on the population of checks issued during July 1, 2012 through June 30, 2013, select all
payments and trace the check to supporting invoice noting whether the activity pertains to the
Watermaster. Agree the dollar amount and vendor on the invoice to the check for accuracy.

Finding

No exceptions were noted as a result of applying the procedure.

6. Procedure

Obtain the general ledger detail for the period of July 1, 2012 to June 30, 2013. Select all journal
entries and trace the transaction to an approved journal entry and documentation supporting the
nature and rationale of the journal entry.

Finding

No exceptions were noted as a result of applying the procedure.

We were not engaged to, and did not conduct an audit, the objective of which would be the
expression of an opinion on the schedules of assets, liabilities and equity (Exhibit A) and
assessments and expenses (Exhibit B) or the related internal control structure. 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.

This report is intended solely for the use of the Watermaster and the District and is not intended to
be and should not be used by anyone other than the specified party.

July 16, 2013

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