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Consulting Services Agreement between City of San Leandro and xx/xx/2024 Attachment B SCOPE OF SERVICES Consultant will provide the following services: 1.In General—The auditors will perform the financial and compliance audit to determine (a) whether the combined financial statements of the City fairly present the financial position and the results of financial operations in accordance with generally accepted accounting principles, and (b) whether the City has complied with laws and regulations that may have a material effect upon the financial statements. 2.Internal Control—The auditors will examine the City’s internal accounting controls and accounting procedures and render written reports to the Finance Director and City Manager of their findings and recommendations. The examination shall be made, and reports rendered in accordance with generally accepted government auditing standards. In the required reports on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions discovered by auditors shall be reported in a separate letter to management, which shall be referred to in the reports on internal controls. Auditors shall ensure that the City is informed of each of the following: a. The auditor’s responsibility under generally accepted auditing standards b. Significant accounting policies c. Management judgments and accounting estimates d. Other information in documents containing audited financial statements e. Disagreements with management f. Management consultation with other accountants g. Major issued discussed with management prior to retention h.Difficulties encountered in performing the audit Irregularities and illegal acts—Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: Fran Robustelli, City Manager Michael Yuen, Finance Director 3.Time Requirement—The auditor shall schedule with the Finance Director or designee for the fiscal year 2023-24 audit (a similar time schedule will be developed for audits for future fiscal years).