[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-277329-105":53,"doc-detail-277329-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","audit-engagement-letter-june-1-2022","Audit Engagement Letter - June 1, 2022","","Audit engagement letter confirming the auditor’s acceptance of responsibility for auditing the governmental activities and each major fund of Morongo Valley Community Services District for the year ended June 30, 2022. The letter outlines audit objectives, the concept of reasonable assurance under GAAS and California special district minimum audit requirements, and materiality considerations related to fraud or error. It also explains treatment of supplementary information, required supplementary information procedures, and which additional supporting materials will not be audited under stated engagement terms.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/audit-engagement-letter-june-1-2022/277329/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/audit-engagement-letter-june-1-2022/277329.png","ImageObject",442,249,{"name":88,"@type":89},"Theodore","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-11-01","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What period and scope does the audit engagement cover?","Question",{"text":108,"@type":109},"The audit covers governmental activities and each major fund as of June 30, 2022, and for the year then ended, including the related notes forming the organization’s basic financial statements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does “reasonable assurance” mean in this engagement?",{"text":113,"@type":109},"Reasonable assurance is a high level of assurance but not absolute; audits conducted under GAAS and the State Controller’s minimum requirements may not always detect material misstatements.",{"name":115,"@type":106,"acceptedAnswer":116},"How is required supplementary information (RSI) handled?",{"text":117,"@type":109},"The engagement applies limited procedures to RSI, primarily involving inquiries of management and consistency checks, without expressing an opinion or providing assurance on the RSI.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},277329,1790147128,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Audit Engagement Letter  \nWednesday, June 1, 2022  \nMorongo Valley Community Services District  \nP. O. Box 46  \nMorongo Valley, CA 92256  \nTo the Governing Body of Morongo Valley Community Services District (“Organization”):  \nThe following represents our understanding of the services we will provide the Organization.  \nYou have requested that we audit the governmental activities and each major fund of the Organization, as of June 30, 2022, and for the year then ended and the related notes, which collectively comprise Organization’s basic financial statements as listed in the table of contents. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter.  \nThe objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and the State Controller’s Minimum Audit Requirements and Reporting Guidelines for California Special Districts will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.  \nAccounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board require that the included supplementary information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements , is required by Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States. These limited procedures will consist primarily of inquires of management regarding their methods of measurement and presentation and comparing the information for consistency with management’s responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to certain limited procedures but will not be audited:  \n• Management’s Discussion and Analysis  \n• Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund  \nAudit Engagement Letter (continued)  \nAlso, the document we submit to you will include the following additional information that will not be subjected to the auditing procedures applied in our audit of the financial statements:  \n􀁸 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Funds  \n􀁸 Calculation of Appropriation Spending Limit  \nThe supplementary information accompanying the financial statements will be presented for purposes of additional analysis and are not a required part of the financial statements. Such information will be subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS and the State Controller’s Minimum Audi","cbCainr0RWVhccw1","https://ap.wps.com/l/cbCainr0RWVhccw1","pdf",727575,8,"English","# Audit Engagement Letter\n## Scope and Objectives\n## Supplementary and Additional Information\n## Auditor Responsibilities","[{\"question\":\"What period and scope does the audit engagement cover?\",\"answer\":\"The audit covers governmental activities and each major fund as of June 30, 2022, and for the year then ended, including the related notes forming the organization’s basic financial statements.\"},{\"question\":\"What does “reasonable assurance” mean in this engagement?\",\"answer\":\"Reasonable assurance is a high level of assurance but not absolute; audits conducted under GAAS and the State Controller’s minimum requirements may not always detect material misstatements.\"},{\"question\":\"How is required supplementary information (RSI) handled?\",\"answer\":\"The engagement applies limited procedures to RSI, primarily involving inquiries of management and consistency checks, without expressing an opinion or providing assurance on the RSI.\"}]","Audit Engagement Letter - June 1, 2022 | PDF",1789499690]