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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
Metadata
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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 4 <br />affecting the government involving (1) management, (2) employees who have significant <br />roles in internal control, and (3) others where the fraud or illegal acts could have a material <br />effect on the financial statements. You are also responsible for informing us of your <br />knowledge of any allegations of fraud or suspected fraud affecting the govermnent received <br />in communications from employees, former employees, grantors, regulators, or others. In <br />addition, you are responsible for identifying and ensuring that the entity complies with <br />applicable laws and regulations and for taking timely and appropriate steps to remedy any <br />fraud, illegal acts, violations of contracts or grant agreements, or abuse that we may report. <br />Additionally, as required by OMB Circular A -133, it is management's responsibility to <br />follow up and take corrective action on reported audit findings and to prepare a summary <br />schedule of prior audit findings and a corrective action plan. <br />Management is responsible for establishment and maintenance of a process for tracking the <br />status of audit findings and recommendations. Management is also responsible for <br />identifying for us previous audits or other engagements or studies related to the objectives <br />discussed in the Audit Objectives section of this letter. This responsibility includes relaying <br />to us corrective actions taken to the address significant findings and recommendations <br />resulting from those audits or other engagements or studies. You are also responsible for <br />providing management's views on our current findings, conclusions, and recommendations, <br />as well as your planned corrective actions, and the timing and format related thereto. <br />Audit Procedures— General <br />An audit includes examining, on a test basis, evidence supporting the amounts and <br />disclosures in the financial statements; therefore, our audit will involve judgment about the <br />number of transactions to be examined and the areas to be tested. We will plan and perform <br />the audit to obtain reasonable rather than absolute assurance about whether the financial <br />statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial <br />reporting, (3) misappropriation of assets, or (4) violations of laws or governmental <br />regulations that are attributable to the entity or to acts by management or employees acting <br />on behalf of the entity. Because the determination of abuse is subjective, Goveminent <br />Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. <br />Because an audit is designed to provide reasonable, but not absolute assurance and because <br />we will not perform a detailed examination of all transactions, there is a risk that material <br />misstatements or noncompliance may exist and not be detected by us. In addition, an audit is <br />not designed to detect immaterial misstatements or violations of laws or governmental <br />regulations that do not have a direct and material effect on the financial statements or major <br />programs. Our responsibility as auditors is limited to the period covered by our audit and <br />does not extend to matters that might arise during any later periods for which we are not <br />engaged as auditors. <br />
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