Laserfiche WebLink
EXHIBIT A <br /> SCOPE OF WORK <br /> A. Services to be performed by Auditors - <br /> 1. In General: <br /> The auditors will perform a financial and compliance audit to determine (a) whether <br /> the combined financial statements of the City fairly present the financial position <br /> and the results of financial operations in accordance with generally accepted <br /> accounting principles, and (b) whether the City has complied with laws and <br /> regulations that may have a material effect upon the financial statements. <br /> 2. Internal Control: <br /> The auditors will examine the City's internal accounting controls and accounting <br /> procedures and render written reports of their findings and recommendations to the <br /> Finance Director and the City Manager. The examination shall be made and reports <br /> rendered in accordance with generally accepted government auditing standards. <br /> In the required reports on internal controls, the auditor shall communicate any <br /> reportable conditions found during the audit. A reportable condition shall be <br /> defined as a significant deficiency in the design or operation of the internal control <br /> structure, which could adversely affect the organization's ability to record, process, <br /> summarize, and report financial data consistent with the assertions of management <br /> in the financial statements. <br /> Reportable conditions that are also material weaknesses shall be identified as such <br /> in the report. Non- reportable conditions discovered by auditors shall be reported in <br /> a separate letter to management, which shall be referred to in the reports on internal <br /> controls. <br /> Auditors shall ensure that the City is informed of each of the following: <br /> a. The auditor's responsibility under generally accepted auditing standards <br /> • b. Significant accounting policies <br /> c. Management judgments and accounting estimates <br /> d. Other information in documents containing audited financial statements <br /> e. Disagreements with management <br /> f. Management consultation with other accountants <br /> g. Major issued discussed with management prior to retention <br /> h. Difficulties encountered in performing the audit <br /> Consulting Services Agreement between 06/06/2011 <br /> City of San Leandro and MAZE and Associates Page 15 of 20 <br />