1994 Audit Letter1.
McGLADREY & PULLEN
Certified Public Accountants and Consultants
REPORT REQUIRED BY PROPOSMON 111 ON THE
CITY'S APPROPRIATIONS LIMIT
To the Honorable Mayor and
Members of the City Council
City of Rosemead, California
We have applied the procedures enumerated below to the accompanying Appropriations Limit
Calculation of the City of Rosemead, California for the year ended June 30, 1994. These procedures,
which were agreed to by the League of California Cities and presented in their Article XIHB
Appropriations Limitation Uniform Guidelines, were performed solely to assist you in meeting the
requirements of Section 1.5 of Article XIIIB of the California Constitution. This report is intended for
the information of management and the City Council. This restriction is not intended to limit the
distribution of this report, which is a matter of public record.
The procedures performed and our findings were as follows:
1. We obtained the completed computations and determined that the limit and annual adjustment
factors were not adopted by a resolution of the City Council, along with the annual budget.
2. For the accompanying Appropriations Limit Calculation, we added line A, last year's limit, to
line E, total adjustments, and agreed the resulting amount to line F, this year's limit.
3. We agreed the current year information presented in the accompanying Appropriations Limit
Calculation to the supporting calculations described in kl above.
4. We agreed prior year Appropriations Limit presented in the accompanying Appropriations Limit
Calculation to the prior year Appropriations Limit which was adopted by the City Council during
the prior year.
These agreed-upon procedures are substantially less in scope than an audit, the objective of which is
the expression of an opinion on the Appropriations Limit Calculation. Accordingly, we do not express
such an opinion.
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Based on the application of the procedures referred to above, nothing came to our attention that caused
us to believe that the accompanying Appropriations Limit Calculation was not computed in accordance
with Article XIIIB of the California Constitution. Had we performed additional procedures or had we
made an audit of the accompanying Appropriations Limit Calculation and the other completed
supporting worksheets, matters might have come to our attention which would have been reported to
you.
San Bernardino, California
October 27. 1994
CITY OF ROSEMEAD, CALIFORNIA
APPROPRIATIONS LIMIT CALCULATION
Year Ended June 30, 1994
A. Last Year's Limit
B. Adjustment Factors
1. Population change
2. Inflation change
Total Adjustment percent
C. Annual Adjustment
D. Other Adjustments:
Lost responsibility
Transfer to private
Transfer to fees
Assumed responsibility
Subtotal
E. Total Adjustments
F. This Year's Limit
Amount Source
$ 17,200,156
0.96 % (State Finance)
2.72 % (State Finance)
3.71 % (B1*B2)
638,126 (B*A)
638,126 (C+D)
$ 17,838,282 (A+E)