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<br /> • Mr. Francisco Gutierrez <br /> Executive Director of Finance and Management <br /> City of Santa Ana <br /> January 26, 2010 <br /> Page 5 <br /> Audit Procedures-Compliance <br /> As part of obtaining reasonable assurance about whether the financial statements are free of material <br /> misstatement, we will perform tests of the City's compliance with applicable laws and regulations and the <br /> provisions of contracts and agreements, including grant agreements. However, the objective of those <br /> procedures will not be to provide an opinion on overall compliance and we will not express such an opinion <br /> in our report on compliance issued pursuant to Government Auditing Standards. <br /> OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance about <br /> whether the auditee has complied with applicable laws and regulations and the provisions of contracts and <br /> grant agreements applicable to major programs. Our procedures will consist of tests of transactions and other <br /> applicable procedures described in the OMB Circular A-133 Compliance Supplement for the types of <br /> compliance requirements that could have a direct and material effect on each of the City's major programs. <br /> The purpose of these procedures will be to express an opinion on City's compliance with requirements <br /> applicable to each of its major programs in our report on compliance issued pursuant to OMB Circular A-133. <br /> Engagement Administration, Fees, and Other <br /> We may from time to time, and depending on the circumstances, use third-party service providers in serving <br /> your account. We may share confidential information about you with these service providers, but remain <br /> committed to maintaining the confidentiality and security of your information. Accordingly, we maintain <br /> internal policies, procedures, and safeguards to protect the confidentiality of your personal information. 1n <br /> addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality <br /> of your information and we will take reasonable precautions to determine that they have appropriate <br /> procedures in place to prevent the unauthorized release of your confidential information to others. In the <br /> event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide <br /> your consent prior to the sharing of your confidential information with the third-party service provider. <br /> Furthermore, we will remain responsible for the work provided by any such third-party service providers. <br /> We understand that your employees will prepare all cash, accounts receivable, or other confirmations we <br /> request and will locate any documents selected by us for testing. <br /> At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form <br /> that summarizes our audit findings. It is management's responsibility to submit the reporting package <br /> (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit <br /> findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal <br /> audit clearinghouse. We will coordinate with you the electronic submission and certification. If applicable, <br /> we will provide copies of our report for you to include with the reporting package you will submit to pass- <br /> through entities. The Data Collection Form and the reporting package must be submitted within the earlier of <br /> 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer <br /> period is agreed to in advance by the cognizant or oversight agency for audits. <br /> The audit documentation for this engagement is the property of Macias Gini & O'Connell LLP and <br /> constitutes confidential information. However, pursuant to authority given by law or regulation, we may be <br /> requested to make certain audit documentation available to Federal Oversight Agency or its designee, a <br /> federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for <br /> purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. <br /> We will notify you of any such request. If requested, access to such audit documentation will be provided <br /> 251-10 <br /> <br />