Page 133 - Beaumont Basin Watermaster
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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, 2016 to the beginning
check number for the period beginning on July 1, 2016. Note any breaks in check sequence for
the period of July 1, 2016 through June 30, 2017.
Finding
No exceptions were noted as a result of applying the procedure.
5. Procedure
Based on the population of checks issued during July 1, 2016 through June 30, 2017, 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, 2016 to June 30, 2017. 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.
This agreed-upon procedures engagement was conducted 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 schedules of assets, liabilities and net position (Exhibit A)
and assessments and expenses (Exhibit B). 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.
This report is intended solely for the information and use of the Watermaster and the District and is
not intended to be and should not be used by anyone other than the specified parties.
August 16, 2017
San Bernardino, California
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