HomeMy WebLinkAboutAGENDA REPORT 2014 0702 CCSA REG ITEM 10LITEM 1O.L.
TO: Honorable City Council
FROM: Ron Ahlers, Finance Director .O
DATE: June 24, 2014 (City Council meeting of July 2, 2014)
SUBJECT: Consider Engagement Letter from External Auditors for Fiscal Year
(FY) 2013/14 Audit
Annually the City of Moorpark engages the services of a CPA firm to perform an audit of
the financial statements of the City. The City contracts with the firm of Rogers,
Anderson, Malody & Scott, LLP Certified Public Accountants (RAMS) for these services
for a five year period. The attached letter specifies the performance of the audit in
regards to: Audit Objectives, Management Responsibilities, Auditing Procedures,
Internal Controls and Compliance, Fees charged and a peer performance review.
DISCUSSION
Auditing standards (SAS 114) require that communications from the audit firm be sent
to the governing board of the corporation. The attached engagement letter requires the
signature of a City official. Staff recommends that the City Council authorize the City
Manager to sign the engagement letter.
FISCAL IMPACT
The FY 2013/14 audit shall cost a maximum of $32,900. This amount is included in the
proposed budget for FY 2014/15.
STAFF RECOMMENDATION
Authorize the City Manager to sign the engagement letter, subject to the final language
approval by the City Manager and City Attorney.
Attachment: RAMS Engagement Letter regarding the Fiscal Year 2013/14 Audit
NM
ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
73S E. Carnegie Dr. Suite 100
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
ramscpa.net
June 23, 2014
PARTNERS
Brenda L. Odle, CPA, MST
To the Honorable City Council
Terry P. Shea, CPA
Kirk A. Franks, CPA
City of Moorpark
Matthew B. Wilson, CPA, MSA, CGMA
799 Moorpark Avenue
Scott W. Manno. CPA, CGMA
Moorpark, California 93021
Leena Shanbhag. CPA, MST, CGMA
Jay H. Zercher, CPA (Partner Emeritus)
Phillip H. Waller, CPA (Partner Emeritus)
We are pleased to confirm our understanding of the services we are to provide
MANAGERS / STAFF
the City of Moorpark (the City) for the year ended June 30, 2014. We will audit
Bradferd A. Welebir. CPA. MBA
the financial statements of the governmental activities, each major fund, and the
Jenny Liu, CPA, MST
aggregate remainin fund information, including the related notes to the financial
9 9
Papa Matar Thiaw, CPA, MBA
Maya S. Ivanova. CPA, MBA
statements, which collectively comprise the basic financial statements, of the City
Seong-Hyea Lee, CPA. MBA
as of and for the year ended June 30, 2014. Accounting standards generally
Charles De Simoni, CPA
accepted in the United States of America provide for certain required
Yiann Fang, CPA
supplementary information (RSI), such as management's discussion and
Daniel T. Turner, CPA, MSA
analysis (MD&A), to supplement the City's basic financial statements. Such
David D. Henwood. CPA
information, although nota art of the basic financial statements, is required b
g p eq y
Nathan Statham, CPA, MBA
Brigitta Bartha, CPA
the Governmental Accounting Standards Board who considers it to be an
Gardenya Duran. CPA
essential part of financial reporting for placing the basic financial statements in an
Juan Romero. CPA
appropriate operational, economic, or historical context. As part of our
Ivan Gonzales, CPA. MSA
engagement, we will apply certain limited procedures to the City's RSI in
accordance with auditing standards generally accepted in the United States of
America. These limited procedures will consist of inquiries of management
regarding the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the
basic financial statements, and other knowledge we obtained during our audit of
the basic financial statements. We will not express an opinion or provide any
assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance. The
following RSI is required by generally accepted accounting principles and will be
subjected to certain limited procedures, but will not be audited:
1) Management's Discussion and Analysis.
MEMBERS
2) PERS/OPEB schedules of funding progress.
American Institute of
Certified Public Accountants
3) Major fund budgetary comparison schedules.
PCPS The AICPA Alliance
We have also been engaged to report on supplementary information other than
for CPA Firms
RSI that accompanies the City's financial statements. We will subject the
Governmental Audit
following supplementary information to the auditing procedures applied in our
Quality Center
audit of the financial statements and certain additional procedures, including
California Society of
comparing and reconciling such information directly to the underlying accounting
Certified Public Accountants
and other records used to prepare the financial statements or to the financial
statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America, and we
will provide an opinion on it in relation to the financial statements as a whole:
STABILITY. ACCURACY. TRUST. 259
Honorable City Council June 23, 2014
City of Moorpark Page 2
1) Schedule of expenditures of federal awards, if applicable.
2) Combining fund schedules.
3) Budgetary comparison schedules.
The following other information accompanying the financial statements will not be subjected to the
auditing procedures applied in our audit of the financial statements, and our auditor's report will not
provide an opinion or any assurance on that other information.
1) Statistical data.
2) Introductory section.
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and
to report on the fairness of the supplementary information referred to in the second paragraph when
considered in relation to the financial statements as a whole. The objective also includes reporting on—
Internal control related to the financial statements and compliance with the provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a material
effect on the financial statements in accordance with Government Auditing Standards.
Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance
with laws, regulations, and the provisions of contracts or grant agreements that could have a
direct and material effect on each major program in accordance with the Single Audit Act
Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non -
Profit Organizations, if applicable.
The Government Auditing Standards report on internal control over financial reporting and on compliance
and other matters will include a paragraph that states (1) that the purpose of the report is solely to
describe the scope of testing of internal control and compliance and the results of that testing, and not to
provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) that the
report is an integral part of an audit performed in accordance with Government Auditing Standards in
considering the entity's internal control and compliance. The OMB Circular A-133 report on internal
control over compliance will include a paragraph that states that the purpose of the report on internal
control over compliance is solely to describe the scope of testing of internal control over compliance and
the results of that testing based on the requirements of OMB Circular A-133. Both reports will state that
the report is not suitable for any other purpose.
Our audit will be conducted in accordance with auditing standards generally accepted in the United States
of America; the standards for financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions
of OMB Circular A-133, and will include tests of accounting records, a determination of major program(s)
in accordance with OMB Circular A-133, and other procedures we consider necessary to enable us to
express such opinions. We will issue written reports upon completion of our Single Audit. Our reports will
be addressed to the City Council of the City. We cannot provide assurance that unmodified opinions will
be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add
emphasis -of -matter or other -matter paragraphs. If our opinions on the financial statements or the Single
Audit compliance opinions are other than unmodified, we will discuss the reasons with you in advance. If,
for any reason, we are unable to complete the audit or are unable to form or have not formed opinions,
we may decline to express opinions or issue reports, or may withdraw from this engagement.
Management Responsibilities
Management is responsible for the financial statements, schedule of expenditures of federal awards, and
all accompanying information as well as all representations contained therein. Management is also
responsible for identifying all federal awards received and understanding and complying with the
compliance requirements, and for preparation of the schedule of expenditures of federal awards
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(including notes and noncash assistance received) in accordance with the requirements of OMB Circular
A-133. As part of the audit, we will assist with preparation of your financial statements, schedule of
expenditures of federal awards, and related notes. These nonaudit services do not constitute an audit
under Government Auditing Standards and such services will not be conducted in accordance with
Government Auditing Standards. You agree to assume all management responsibilities relating to the
financial statements, schedule of expenditures of federal awards, related notes, and any other non -audit
services we provide. You will be required to acknowledge in the management representation letter our
assistance with preparation of the financial statements, schedule of expenditures of federal awards, and
related notes and that you have reviewed and approved the financial statements, schedule of
expenditures of federal awards, and related notes prior to their issuance and have accepted responsibility
for them. Further, you agree to oversee the non -audit services by designating an individual, preferably
from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy
and results of those services; and accept responsibility for them.
Management is responsible for (a) establishing and maintaining effective internal controls, including
internal controls over cdmpliance, and for evaluating and monitoring ongoing activities, to help ensure
that appropriate goals and objectives are met; (b) following laws and regulations; (c) ensuring that there is
reasonable assurance that government programs are administered in compliance with compliance
requirements; and (d) ensuring that management is reliable and financial information is reliable and
properly reported. Management is also responsible for implementing systems designed to achieve
compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible
for the selection and application of accounting principles; for the preparation and fair presentation of the
financial statements in conformity with U.S. generally accepted accounting principles; and for compliance
with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us
and for the accuracy and completeness of that information. You are also responsible for providing us with
(1) access to all information of which you are aware that is relevant to the preparation and fair
presentation of the financial statements, (2) additional information that we may request for the purpose of
the audit, and (3) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
Your responsibilities also include identifying significant vendor relationships in which the vendor has
responsibility for program compliance and for the accuracy and completeness of that information. Your
responsibilities include adjusting the financial statements to correct material misstatements and
confirming to us in the management representation letter that the effects of any uncorrected
misstatements aggregated by us during the current engagement and pertaining to the latest period
presented are immaterial, both individually and in the aggregate, to the financial statements taken as a
whole.
You are responsible for the design and implementation of programs and controls to prevent and detect
fraud, and for informing us about all known or suspected fraud affecting the government involving (1)
management, (2) employees who have significant roles in internal control, and (3) others where the fraud
could have a material effect on the financial statements. Your responsibilities include informing us of your
knowledge of any allegations of fraud or suspected fraud affecting the government received in
communications from employees, former employees, grantors, regulators, or others. In addition, you are
responsible for identifying and ensuring that the government complies with applicable laws, regulations,
contracts, agreements, and grants. Management is also responsible for taking timely and appropriate
steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant
agreements, or abuse that we report. Additionally, as required by OMB Circular A-133, it is management's
responsibility to follow up and take corrective action on reported audit findings and to prepare a summary
schedule of prior audit findings and a corrective action plan.
You are responsible for preparation of the schedule of expenditures of federal awards, if applicable
(including notes and noncash assistance received) in conformity with OMB Circular A-133. You agree to
include our report on the schedule of expenditures of federal awards in any document that contains and
indicates that we have reported on the schedule of expenditures of federal awards. You also agree to
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make the audited financial statements readily available to intended users of the schedule of expenditures
of federal awards no later than the date the schedule of expenditures of federal awards is issued with our
report thereon. Your responsibilities include acknowledging to us in the written representation letter that
(1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance
with OMB Circular A-133; (2) you believe the schedule of expenditures of federal awards, including its
form and content, is fairly presented in accordance with OMB Circular A-133; (3) the methods of
measurement or presentation have not changed from those used in the prior period (or, if they have
changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or
interpretations underlying the measurement or presentation of the schedule of expenditures of federal
awards.
You are also responsible for the preparation of the other supplementary information, which we have been
engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to
include our report on the supplementary information in any document that contains and indicates that we
have reported on the supplementary information. You also agree to include the audited financial
statements with any presentation of the supplementary information that includes our report thereon. Your
responsibilities include acknowledging to us in the written representation letter that (1) you are
responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe
the supplementary information, including its form and content, is fairly presented in accordance with
GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior
period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any
significant assumptions or interpretations underlying the measurement or presentation of the
supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying for us previous financial
audits, attestation engagements, performance audits, or other studies related to the objectives discussed
in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions
taken to address significant findings and recommendations resulting from those audits, attestation
engagements, performance audits, or studies. You are also responsible for providing management's
views on our current findings, conclusions, and recommendations, as well as your planned corrective
actions, for the report, and for the timing and format for providing that information.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements. We will plan and perform the audit to
obtain reasonable rather than absolute assurance about whether the financial statements are free of
material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of
assets, or (4) violations of laws or governmental regulations that are attributable to the government or to
acts by management or employees acting on behalf of the government. Because the determination of
abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable
assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control,
and because we will not perform a detailed examination of all transactions, there is a risk that material
misstatements or noncompliance may exist and not be detected by us, even though the audit is properly
planned and performed in accordance with U.S. generally accepted auditing standards and Government
Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations
of laws or governmental regulations that do not have a direct and material effect on the financial
statements or major programs. However, we will inform the appropriate level of management of any
material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention.
We will also inform the appropriate level of management of any violations of laws or governmental
regulations that come to our attention, unless clearly inconsequential, and of any material abuse that
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comes to our attention. We will include such matters in the reports required for a Single Audit. Our
responsibility as auditors are limited to the period covered by our audit and does not extend to any later
periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, and may include tests of the physical existence of inventories, and direct confirmation of
receivables and certain other assets and liabilities by correspondence with selected individuals, funding
sources, creditors, and financial institutions. We will request written representations from your attorneys
as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our
audit, we will require certain written representations from you about your responsibilities for the financial
statements; schedule of expenditures of federal awards; federal award programs; compliance with laws,
regulations, contracts, and grant agreements; and other responsibilities required by generally accepted
auditing standards.
Audit Procedures—internal Control
Our audit will include obtaining an understanding of the government and its environment, including
internal control, sufficient to assess the risks of material misstatement of the financial statements and to
design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to
test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and
fraud that are material to the financial statements and to preventing and detecting misstatements resulting
from illegal acts and other noncompliance matters that have a direct and material effect on the financial
statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on
internal control and, accordingly, no opinion will be expressed in our report on internal control issued
pursuant to Government Auditing Standards.
As required, and if applicable, by OMB Circular A-133, we will perform tests of controls over compliance
to evaluate the effectiveness of the design and operation of controls that we consider relevant to
preventing or detecting material noncompliance with compliance requirements applicable to each major
federal award program. However, our tests will be less in scope than would be necessary to render an
opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control
issued pursuant to OMB Circular A-133.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or
material weaknesses. However, during the audit, we will communicate to management and those
charged with governance internal control related matters that are required to be communicated under
AICPA professional standards, Government Auditing Standards, and OMB Circular A-133.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the City's compliance with provisions of applicable laws,
regulations, contracts, and agreements, including grant agreements. However, the objective of those
procedures will not be to provide an opinion on overall compliance and we will not express such an
opinion in our report on compliance issued pursuant to Government Auditing Standards.
OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditee has complied with applicable laws and regulations and the provisions of
contracts and grant agreements applicable to major programs. Our procedures will consist of tests of
transactions and other applicable procedures described in the OMB Circular A-933 Compliance
Supplement for the types of compliance requirements that could have a direct and material effect on each
of the City's major programs. The purpose of these procedures will be to express an opinion on the City's
compliance with requirements applicable to each of its major programs in our report on compliance
issued pursuant to OMB Circular A-133.
Engagement Administration, Fees, and Other
We may from time to time, and depending on the circumstances, use third -party service providers in
serving your account. We may share confidential information about you with these service providers, but
remain committed to maintaining the confidentiality and security of your information. Accordingly, we
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maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal
information. In addition, we will secure confidentiality agreements with all service providers to maintain
the confidentiality of your information and we will take reasonable precautions to determine that they have
appropriate procedures in place to prevent the unauthorized release of your confidential information to
others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be
asked to provide your consent prior to the sharing of your confidential information with the third -party
service provider. Furthermore, we will remain responsible for the work provided by any such third -party
service providers.
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we
request and will locate any documents selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection
Form, if applicable, that summarizes our audit findings. It is management's responsibility to submit the
reporting package (including financial statements, schedule of expenditures of federal awards, summary
schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data
Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission
and certification. If applicable, we will provide copies of our report for you to include with the reporting
package you will submit to pass-through entities. The Data Collection Form and the reporting package
must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after
the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight
agency for audits.
We will provide copies of our reports to the City; however, management is responsible for distribution of
the reports and the financial statements. Unless restricted by law or regulation, or containing privileged
and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Rogers, Anderson, Malody, & Scott, LLP
and constitutes confidential information. However, subject to applicable laws and regulations, audit
documentation and appropriate individuals will be made available upon request and in a timely manner to
any regulatory agency or its designee, a federal agency providing direct or indirect funding, or the U.S.
Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or
to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such
audit documentation will be provided under the supervision of Rogers, Anderson, Malody, & Scott, LLP
personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the
aforementioned parties. These parties may intend, or decide, to distribute the copies or information
contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of seven years after the
report release date or for any additional period requested by any regulatory agency. If we are aware that
a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact
the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
We expect to begin our audit on approximately June 23, 2014. Terry Shea, CPA is the engagement
partner and is responsible for supervising the engagement and signing the reports or authorizing another
individual to sign them.
Our fee for these services are detailed in Attachment "B" to this agreement. Our standard hourly rates
vary according to the degree of responsibility involved and the experience level of the personnel assigned
to your audit. Our invoices for these fees will be rendered each month as work progresses and are
payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be
deemed to have been completed upon written notification of termination, even if we have not completed
our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all
out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation
from your personnel and the assumption that unexpected circumstances will not be encountered during
the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee
estimate before we incur the additional costs.
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Page 7
We appreciate the opportunity to be of service to the City and believe this letter accurately summarizes
the significant terms of our engagement. If you have any questions, please let us know. if you agree with
the terms of our engagement as described in this letter, please sign the enclosed original and return it to
us. Keep the copy for your records.
We are required to provide you with a copy of our most recent external peer review report and any
subsequent reports received during the contract period. Accordingly, our 2011 peer review report
accompanies this letter.
Very truly yours,
ROGERS, ANDERSON, MALODY & SCOTT, LLP
Terry Shea PA
RESPONSE:
This letter correctly sets forth the understanding of the City of Moorpark.
By: _
Title:
Date:
265
Attachment A
I'OUNUt:RS
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PARTNERS
Ihnnn S Ka ncsiiIro,CPA
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WIIIiain li. hlov.CPA
System Review Report
IRM AIMArINISTRAny
May 31, 2012 Lie Davis
To the Owners of
Rogers, Anderson,Malady & Scott, LLP
and the Peer Review Committee of the
California Society of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Rogers,
Anderson, Malody & Scott, LLP (the firm) in effect for the year ended November 30, 2011. Our peer
review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews
established by the Peer Review Board of the American Institute of Certified Public Accountants. The firm
is responsible for designing a system of quality control and complying with it to provide the firm with
reasonable assurance of performing and reporting in conformity with applicable professional standards in
all material respects. Our responsibility is to express an opinion on the design of the system of quality
control and the firm's compliance therewith based on our review. The nature, objectives, scope,
limitations of, and the procedures performed in a System Review are described in the standards at
www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements performed under
Government Auditing Standards and audits of employee benefit plans.
In our opinion, the system of quality control for the accounting and auditing practice of Rogers,
Anderson, Malody & Scott, LLP in effect for the year ended November 30, 2011, has been suitably
designed and complied with to provide the firm with reasonable assurance of performing and reporting in
conformity with applicable professional standards in all material respects. Firms can receive a rating of
pass, pass with deficiency(ies) or fail. Rogers, Anderson, Malody & Scott, LLP has received a peer
review rating of pass.
cam., LL P
70 Washington Street. Suite 3(00 • Oakland,CA 94601 3105 • 510.832.23?`) • Fax f)10 4652979 • www.tlmpsonyarcia.corn
266
Attachment B
CITY OF MOORPARK
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE JUNE 30, 2014 FINANCIAL STATEMENTS
Base Services: Total
City Audit & Related Reports $ 22,000
Successor Agency Audit 4,500
Single Audit & Related Reports (if applicable) 3,400
Sub -total Base Costs 29,900
Optional Services:
State Controller's Report - Cities Financial Transactions Report 3,000
Sub -total Optional Costs 3,000
Annual Maximum Fees $ 32,900
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