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EXHIBIT A CITY OF SANTA ANA EXHIBIT I SCOPE OF SERVICES A. Auditor shall perform the audits in accordance with: • Auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants; • Standards set forth for financial audits in the General Accounting Office's (GAO) Govemment Audit Standards (1994) issued by the Comptroller General of the United States; • Provisions of the Federal Single Audit Act as amended; • Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200); and • Other or new pronouncements or regulations in place now or in the future. Auditor shall be responsible for advising and ensuring compliance by the Firm's employees and representatives assigned to this Contract with all applicable laws and regulations. B. Auditor shall issue the following reports: • Annual Comprehensive Financial Report ("ACFR") — all funds including Fiduciary Funds, Successor Agency and Housing Authority Financial Report • Single Audit of Federal Grants and Other Financial Information • Air Quality Improvement Fund Audit Report • Report on the City's GANN Limit computation • City's Investment Policy Compliance Review • Annual on-line attestation of Financial Data Schedule (FDS) for the Santa Ana Housing Authority • Annual State Controller's Report • Examination of Management's Assertions about the City's Compliance with Measure X • Agreed -Upon Procedures Report (up to two annually), to review the City's internal control processes, if requested by the City. C. Auditor shall assist the City with the finalization of the ACFR. The audit timeline must take into consideration that the City submits the ACFR to the Government Finance Officers Association (GFOA) for review in their Certificate of Achievement for Excellence in Financial Reporting program. The City also requires a management letter containing comments and recommendations regarding the Auditor's review and evaluation of the systems of internal control and accounting procedures. D. It is expected that the Auditor will be available throughout the year for general consultation regarding matters of accounting. The Auditor may be asked to provide guidance on City of Santa Ana RFP No. 24-009 Page 21 of 37