Contract - Diehl, Evans and Co. - 2009-08-05 D. DIEHL, EVANS & COMPANY, LLP
CERTIFIED PUBLIC ACCOUNTANTS&CONSULTANTS
MICNAF1.R LUINN CPA
A PARTNERSHIP INCLUDING ACCOUNTANCY CORPORATIONS CRAIG W.SPRAREF CPA
NITIN P PATEL,CPA
ROBERT I.CALLAHAN.CPA
5 CORPORATE PARK SUITE 100 'PI{IUP H HOLTRANP,CPA
M
IRVINE,CALIFORNIA 92606-5165 'THOMAS PFRLUWSRI,CPA
J SCHROEDER.CPA
(949)399-0600 FAX(949)399-0610 RENNEDI R AMPS.CPA
www.diehlevaPLS Con, 'WILLIAM C PENTZ,CPA
August 5, 2009 A PRIM-SIGN ORATION
To the Board of Directors
Costa Mesa Sanitary District
Costa Mesa,California
We are engaged to audit the financial statements of the Costa Mesa Sanitary District for the year ended
June 30. 2009 Professional standards require that we provide you with the following information
related to our audit.
Our Responsibilities under U.S. Generally Accepted Auditing Standards
As stated in our engagement letter dated February 4. 2009 our responsibility as described by
professional standards, is to express an opinion about whether the financial statements prepared by
management with your oversight are fairly presented, in all material respects, in conformity with U.S.
generally accepted accounting principles. Our audit of the financial statements does not relieve you or
management of your responsibilities.
Our responsibility is to plan and perform the audit to obtain reasonable. but not absolute, assurance that
the financial statements are free of material misstatement. As part of our audit, we will consider the
intclual control of the Costa Mesa Sanitary District. Such considerations will be solely for the purpose
of determining our audit procedures and not to provide any assurance concerning such internal control.
We are responsible for communicating significant matters related to the audit that are, in our
professional judgment, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures specifically to identify such matters.
Planned Scope and Timing of the Audit
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.
OTHER OFFICES AT 2965 ROOSEVELT STREET 613 W VALLEY PARKWAY,SUITE 330
CARLSBAD,CALIFORNIA 92008-2389 ESCONDIDO,CALIFORNIA 92025-2598
17601729-7343 FAX(760)729 2234 (7601741-3141 FAX(760)741-9890
A
Planned Scone and Timing of the Audit (Continued)
Our audit will include obtaining an understanding of the District 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. Matenal misstatements may result
from (I) errors. (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of
Iaws or governmental regulations that are attributable to the District or to acts by management or
employees acting on behalf of the District. We will communicate our significant findings at the
conclusion of the audit.
We expect to begin our audit on approximately September 28. 2009 and issue our report on
approximately November 30, 2009
This information is intended solely for the use of the Board of Directors and management of the Costa
Mesa Sanitary District and is not intended to be and should not be used by anyone other than these
specified parties.
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