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MACIAS GINI & O'CONNELL, LLP 3c -2008
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MACIAS GINI & O'CONNELL, LLP 3c -2008
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Last modified
12/8/2015 11:44:27 AM
Creation date
7/9/2008 8:44:33 AM
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Contracts
Company Name
MACIAS GINI & O'CONNELL, LLP
Contract #
A-2008-145
Agency
FINANCE & MANAGEMENT SERVICES
Council Approval Date
6/2/2008
Expiration Date
6/30/2009
Notes
Prof. Liability exp 5/1/09 Amends A-2006-108, A-2007-011, N-2008-052 Amended by A-2010-044, A-2011-270, A-2012-081, A-2015-039
Document Relationships
MACIAS GINI & O'CONNEL, LLP (MGO) 3g -2015
(Amended By)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL LLP 3f -2012
(Amended By)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL LLP AKA MORELAND AND ASSOCIATES, INC. 3b -2008
(Amends)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL, LLP 3d -2010
(Amended By)
Path:
\Contracts / Agreements\M
MORELAND AND ASSOCIATES, INC. 3 - 2006
(Amends)
Path:
\Contracts / Agreements\M
MORELAND AND ASSOCIATES, INC. 3a - 2007
(Amends)
Path:
\Contracts / Agreements\M
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Ms. Pamela Arends -King <br />Assistant Director of Finance and Management Services <br />City of Santa Ana <br />April 21, 2008 <br />Page 3 <br />Comptroller General of the United States; the Single Audit Act Amendments of I996; and <br />the provisions of OMB Circular A -133, and will include tests of accounting records, a <br />determination of major program(s) in accordance with Circular A -133, and other procedures <br />we consider necessary to enable us to express such opinions and to render the required <br />reports. If our opinions on the financial statements or the Single Audit compliance opinion <br />are other than unqualified, we will fully discuss the reasons with you in advance. If, for any <br />reason, we are unable to complete the audit or are unable to form or have not formed <br />opinions, we may decline to express opinions or to issue a report as a result of this <br />engagement. <br />Management Responsibilities <br />Management is responsible for establishing and maintaining internal controls including <br />monitoring ongoing activities; for the selection and application of accounting principles; for <br />the fair presentation in the financial statements of the respective financial position of the <br />governmental activities, the business -type activities, each major fund, and the aggregate <br />remaining fund information of the City of Santa Ana and the respective changes in the <br />financial position and, where applicable, cash flows in conformity with U.S. generally <br />accepted accounting principles; and for federal award program compliance with applicable <br />laws and regulations and the provisions of contracts and grant agreements. Management is <br />responsible for the basic financial statements and all accompanying information as well as all <br />presentations contained therein. <br />You are responsible for management decisions and functions. As part of the audit, we will <br />prepare a draft of your financial statements and related notes. In accordance with <br />Government Auditing Standards, you will be required to review and approve those financial <br />statements prior to their issuance and have a responsibility to be in a position in fact and <br />appearance to make an informed judgment on those financial statements. Further, you are <br />required to designate a qualified management -level individual to be responsible and <br />accountable for overseeing our services. <br />Management is responsible for making all financial records and related information available <br />to us, including identifying any significant vendor relationships in which the vendor has the <br />responsibility for program compliance. Management is responsible for adjusting the <br />financial statements to correct material misstatements and for confirming to us in the <br />representation letter that the effects of any uncorrected misstatements aggregated by us <br />during the current engagement and pertaining to the latest period presented are immaterial, <br />both individually and in the aggregate, to the financial statements taken as a whole. <br />You are responsible for the design and implementation of programs and controls to prevent <br />and detect fraud, and for informing us about all known or suspected fraud, or illegal acts <br />
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