Page 132 - Beaumont Basin Watermaster

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE: 0 4

735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F INDEPENDENT ACCOUNTANT'S REPORT ON APPL YING
ramscpa. net
AGREED~PONPROCEDURES

PARTNERS
Brenda L. Odle CPA. MST Yucaipa Valley Water District as Treasurer
Terry P Shea. CPA of the Beaumont Basin Watermaster
Kirk A. Franks. CPA Yucaipa, California
Scott W. Manno, CPA. CGMA
Leena Shanbhag, CPA. MST, CGMA
Bradferd A. Weleb1r, CPA. MBA. CGMA
Jay H . Zercher. CPA (Partner Emeritus) We have performed the procedures enumerated below, which were agreed
Phillip H Waller, CPA (Partner Emeritus) to by the Yucaipa Valley Water District (District), as treasurer of the
Beaumont Basin Watermaster (Watermaster), solely to assist the District in
MANAGERS I STAFF
evaluating certain amounts reported in the Watermaster Schedules
Jenny Liu, CPA, MST
(Schedules), attached as Exhibit A and Exhibit B, on the full accrual basis of
Seong-Hyea Lee. CPA. MBA
Charles De S1mon1, CPA accounting as of June 30, 2017 and for the year then ended. The District
Nat 1 1an Statham. CPA. MBA and Watermaster are responsible for the accuracy of the Schedules. The
Gardenya Duran, CPA sufficiency of these procedures is solely the responsibility of those parties
Brianna Schultz. CPA
specified in this report. Consequently, we make no representation regarding
Lisa Dongxue Guo. CPA. MSA
the sufficiency of the procedures enumerated below either for the purpose for
which this report has been requested or for any other purpose.
Our procedures and findings are as follows:

1. Procedure

Agree the opening equity on Exhibit B to the ending equity noted on the
trial balance for the fiscal year ended June 30, 2016.

Finding

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

2. Procedure

Agree the cash balance reported on Exhibit A to the bank reconciliation,
bank statement and trial balance. Select all of the deposits in transit and
MEMBERS
Amei-1can Institute of outstanding checks and trace their clearing to the subsequent month's
Certified Public Accountants bank statement.
PCPS The A/CPA Alliance
fo1 CPA Flfms Finding
Governmental Aud1r
Qunliry Cenrer No exceptions were noted as a result of applying the procedure.
California Society of
Certified Public Accountants

STABILITY. ACCURACY. TRUST.