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File Number: 18-195 <br />Analysis <br /> <br />Over the last seven years, Maze has provided the following services to the City of San Leandro: <br /> <br />·Audit of the basic financial statements, preparation of memorandum on internal control, <br />including assistance with the preparation of the Comprehensive Annual Financial Report. <br />·Audit of the Successor Agency to the Redevelopment Agency footnote disclosures <br />included in the City’s basic financial statements. <br />·Testing of one major program for compliance with the Single Audit Act and applicable <br />laws and regulations and issuance of our reports thereon. <br />·Proposition III Appropriation Limit review, and issuance of report <br />·Measure B Compliance Report <br />·Measure BB Compliance Report <br />·Testing of compliance for the Transportation Development Act Programs and preparation <br />of required reports. <br />·Audit of the Vehicle Registration Fee Program (VRF) for funds received from the Alameda <br />County Transportation Commission, and issuance of our report thereon. <br /> <br />Maze has provided excellent service to the City and consistently ensures that the City’s records <br />are audited thoroughly to provide a sound opinion on whether the City’s financial records are <br />presented fairly and completely. <br /> <br />The Government Finance Officers Association (GFOA) recommends that public agencies issue <br />an RFP every five years for audit services to ensure continued independence between the City <br />and the auditor’s review of the City’s financial statements, continued high quality and <br />comprehensiveness of the audit work performed, and competitive pricing. However, the GFOA <br />does not object to public agencies choosing the same audit firm again through the RFP process. <br /> <br />Nevertheless, in this instance, the City recommends deferral of an RFP and remain with Maze <br />due to the high level of performance they provide and their knowledge of City operations and <br />systems. The City’s Finance Department has experienced a high level of turnover in key <br />Accounting positions over the last few years and it is highly beneficial for the City to retain the <br />experience and knowledge of Maze for at least another two years. California Government Code <br />12410.6 would require the City to rotate its lead auditor with the fiscal year ending June 30, 2016. <br />This does not affect the audit firm selected, but only the lead audit partner that manages the City’s <br />audit engagement. Thus, the City is in compliance with all applicable regulations regarding audit <br />services. <br /> <br />Furthermore, in addition to the City of San Leandro, Maze also performs audit services for the <br />Page 2 City of San Leandro Printed on 5/1/2018 <br />1449