Letter - Rogers, Anderson, Malody & Scott - 2017-10-23 RA ROGERS, ANDERSON, MALODY& SCOTT, LLP
MCERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
``J RECEIVE Er
OCT 30 2017
735 E.Carnegie Dr.Suite 100 October 23, 2017
San Bernardino,CA 92408 Costa Mesa Sanitary
909 889 0871 TDistrict
909 889 5361 F
ramscpa.net
Costa Mesa Sanitary District
PARTNERS James Ferryman, Vice President
Brenda L.Odle,CPA,MST 290 Paularino Ave.
Terry P.Shea, CPA
Kirk A.Franks,CPA Costa Mesa, CA 92626
Scott W. Manno,CPA,CGMA
Leena Shanbhag,CPA.MST,CGMA In connection with the 2017 audit of the financial statements of the Costa
Bradferd A.Welebir,CPA,MBA,CGMA
Jay H.Zercher,CPA(Partner Emeritus) Mesa Sanitary District (the District), please furnish to us answers to the
Phillip H.Waller,CPA(Partner Emeritus) following questions, sign your name, and return the questionnaire in the
enclosed envelope directly to us (the auditors), Rogers, Anderson, Malody
MANAGERS/STAFF & Scott, LLP
Jenny Liu,CPA,MST735 E. Carne g'le Drive - Suite 100, San Bernardino, CA
Seong-Hyea Lee,CPA,MBA 92408. The questionnaire is designed to obtain information about
Charles De Simoni,CPA transactions between the District and any related parties and to make
Nathan Statham,CPA,MBA inquiries about your knowledge of fraud. If you would like to reach us via
Gardenya Duran,CPA
telephone, our ( )
Brianna Schultz,CPA p number is 909 889-0871.
Lisa Dongxue Guo,CPA,MSA
Related parties may include members of the governing body (Board of
Directors) administrative officials (General Manager, department heads,
etc.) or other management personnel and their immediate families.
Please answer all questions. If the answer to any of the questions
(questions 1 through 4) is "YES," please explain in the space provided.
Auditing Standard AU-C 240.21 requires the auditor to inquire directly
of those charged with governance about the risks of fraud and their
knowledge of fraud or suspected fraud within the District, your
prompt response to this inquiry is greatly appreciated and will satisfy
this requirement
keyteits, 44ee2.o14-, 111caocoGi Atc4c) " LLP.
MEMBERS
American Institute of
Certified Public Accountants
PCPS The AICPA Alliance
for CPA Firms •
Governmental Audit
Quality Center
California Society of
Certified Public Accountants
STABILITY. ACCURACY. TRUST.
James Ferryman, Vice President Page 2
Costa Mesa Sanitary District
Yes,No,
N/A
5. Are you aware of actual or suspected fraud affecting the District?
6. Are you aware of any allegations of fraud (e.g., received in communications from
employees, former employees, analysts, regulators, or others)? lJ
7. Have you received any tips or complaints regarding the District's financial reporting
(including those received through internal whistleblower programs, if such programs
exist) and, if so, how have you responded to such tips and complaints?
8. Are you aware of any transactions entered into with related parties?
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Please explain any"YES" answer:
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