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REV: 04-09-25 MI Exhibit B Consultant shall use an engagement letter substantially similar to the sample below. To the [XXX] Client Name Address 1 Address 2 RE: Engagement of The Pun Group LLP (the “Firm”) We are pleased to confirm our understanding of the services we are to provide the XYZ, California (the “XYZ”) for the year ending June 30, 2025. Audit Scope and Objectives We will audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements, of the XYZ as of and for the year ending June 30, 2025. Accounting standards generally accepted in the United States of America (“GAAP”) provide for certain required supplementary information (“RSI”), such as management’s discussion and analysis (“MD&A”), to supplement the XYZ’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the XYZ’s RSI in accordance with auditing standards generally accepted in the United States of America (“GAAS”). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1) Management’s Discussion and Analysis 2) GASB Statement No. 68 – Required Schedules a) Schedule of Changes in Net Pension Liability and Related Ratios b) Schedule of Contributions 3) GASB Statement No. 75 – Required Schedules a) Schedule of Changes in Net OPEB Liability and Related Ratios b) Schedule of Contributions ATTY/AGR.2025.070/Pun Group (Audit Services) (Page 22 of 34)