Page 12 - Yucaipa Valley Water District
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Director Memorandum 17-065
Date: August 1, 2017
Prepared By: Allison M. Edmisten, Chief Financial Officer
Subject: Receipt and Acknowledgement of the Auditor’s Communication with Those
Charged with Governance
Recommendation: That the Board receives the annual planning letter from Vavrinek, Trine,
Day & Co., LLP.
The certified public accounting firm of Vavrinek, Trine, Day & Co., LLP (VTD) is currently
performing the fiscal year audit for the period ending June 30, 2017. Correspondence dated July
24, 2017 from VTD is attached regarding the Auditor’s Communication with those Charged with
Governance. The correspondence outlines the scope, timing, and information about
communicating directly with the auditors any known matter(s) that have a material bearing on the
financial statements.
Phil White, Partner with VTD is in attendance at the Board meeting and is available to answer any
questions.
For additional information, the District staff attached AU Section 380 from the American Institute
1
of CPAs to provide background information and guidance about the purpose of the attached
correspondence from VTD.
1 https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00380.pdf
Yucaipa Valley Water District - August 1, 2017 - Page 12 of 76
