WHITE NELSON DIEHL EVANS LLP (3) -2016

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PARTICIPATION IN "QUALITY REVIEW" PROGRAMS In July 2015, our firm underwent a quality review, by an independent CPA firm, under provisions of the AICPA Quality Review Program. This review is required every three years and covered our audits of governmental agencies. A final report dated July 22, 2015 with a pass rating on our systems and procedures was received. A copy of the independent CPA firm's report is included herein at Attachment ll. Accordingly, we are confident that our current auditing standards and techniques meet all existing requirements. No regulatory action has ever been taken against any office of our firm due to substandard work. We had no significant deficiencies noted in any federal or state desk reviews over the past three years. EDUCATION PROGRAMS White Nelson Diehl Evans LLP has a formal continuing education program. All firm auditors are required to obtain 80 hours of continuing education every two years in the accounting and auditing area as required by Government Auditing Standards, and at least 24 hours of government related continuing education courses. Our staff is continually expanding their knowledge of the governmental industry through our in-house training programs, programs offered by the AICPA, GFOA, the California Society of Certified Public Accountants and other professional organizations, and through on-the-job training. Noted below is a description of certain in-house education courses taken by our partners and staff to meet the governmental continuing education requirements. All personnel involved with governmental auditing are required to attend these courses. • Understanding the Risk Assessment Standards • Understanding of GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments • Understanding, and Auditing, Deposits and Investments of California Governmental Units • Reviews of Internal Controls in Accordance With Statements on Auditing Standards • Assessing Audit Risk and Materiality in Conducting An Audit • Consideration of Fraud in a Financial Statement Audit • Computer Auditing in the Governmental Environment • The Single Audit - New Provisions under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance). • Laws and Regulations in the Government Sector • Understanding GASB Statement 54 related to Fund Balance Reporting and Governmental Fund Type Definitions • Understanding GASB Statement 65 related to reporting of Deferred Outflows and Deferred Inflows of Resources • Understanding the new GASB Pension Standards