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Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the City’s basic financial statements. The accompanying Supplementary Information, as listed in <br />the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic <br />financial statements. Such information is the responsibility of management and was derived from and <br />relates directly to the underlying accounting and other records used to prepare the basic financial statements. <br />The information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such information directly <br />to the underlying accounting and other records used to prepare the basic financial statements or to the basic <br />financial statements themselves, and other additional procedures in accordance with auditing standards <br />generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly <br />stated, in all material respects, in relation to the basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other information <br />comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not <br />include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial <br />statements do not cover the other information, and we do not express an opinion or any form of assurance <br />thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information and the <br />basic financial statements, or the other information otherwise appears to be materially misstated. If, based <br />on the work performed, we conclude that an uncorrected material misstatement of the other information <br />exists, we are required to describe it in our report. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated January 8, <br />2025, on our consideration of the City’s internal control over financial reporting and on our tests of its <br />compliance with certain provisions of laws, regulations, contracts, and grant agreements and other <br />matters. The purpose of that report is solely to describe the scope of our testing of internal control over <br />financial reporting and compliance and the results of that testing, and not to provide an opinion on the <br />effectiveness of the City’s internal control over financial reporting or on compliance. That report is an <br />integral part of an audit performed in accordance with Government Auditing Standards in considering the <br />City’s internal control over financial reporting and compliance. <br />Pleasant Hill, California <br />January 8, 2025 <br />3